Stay compliant in Texas

Most of these dates repeat every year. Put them on a calendar now. Texas has no Secretary of State annual report for LLCs and corporations; the Comptroller’s May 15 filing is the one that keeps the entity in good standing.

What’s different in Texas

• The yearly report is filed with the Comptroller, not the Secretary of State. Every LLC, corporation and limited partnership files by May 15, starting May 15 of the year after the year the entity was formed: a franchise tax report when annualized revenue is above $2,650,000, and the Public Information Report (Form 05-102) every year regardless.
• Missing it costs more than a fee. A late report adds $50 even with no tax due, and an entity that skips the information report loses its right to do business in Texas, and its officers, directors, members or owners can become personally liable for certain debts.
• No estimated payments, and no state income tax return. Franchise tax has no quarterly estimated payments, and with no state personal income tax there’s no state return on your own income. Federal estimated taxes still apply once you expect to owe $1,000 or more for the year.

Your Texas calendar

What	When	Cost
Franchise tax report and Public Information Report (Form 05-102), with the Comptroller	Every year by May 15; first May 15 of the year after the year the entity was formed	No tax at or below $2,650,000 in annualized revenue; above it 0.75% of margin, or 0.375% for retail and wholesale. Late report $50
Sales tax return, with the Comptroller	Set by the Comptroller’s approval letter: monthly by the 20th of the following month, quarterly on April 20, July 20, October 20 and January 20, yearly filers on January 20	The tax collected, less a 0.5% discount for filing and paying on time. Late report $50
Unemployment tax report and payment, with TWC	Quarterly, by the last day of the month after each quarter ends: April 30, July 31, October 31 and January 31	2.7% of the first $9,000 per employee per year for a new employer in 2026; TWC sets the rate each year
LLP annual report, with the Secretary of State	Every year by June 1, from the year after registration	$200 per general partner
Nonprofit periodic report, with the Secretary of State	Filed not more than once every four years, when the Secretary of State asks for it, with 30 days to answer	$5
Renewing an assumed name certificate	A new certificate before the stated term ends (at most 10 years), or within 60 days of a change in name, address or structure	$25 with the Secretary of State; county fees vary
Registered agent or office change, with the Secretary of State	Whenever the agent or address changes, on Form 401	$15, or $5 for a nonprofit

The franchise tax row applies to corporations, LLCs (including single-member LLCs), limited partnerships, LLPs and professional associations; sole proprietorships and general partnerships owned directly by individuals don’t file. LLCs, corporations, limited partnerships and professional associations file the Public Information Report; other taxable entities, LLPs among them, file an Ownership Information Report (Form 05-167) instead. A limited partnership that isn’t subject to franchise tax files a periodic report with the Secretary of State when asked, at most once every four years. A new business owned entirely by honorably discharged veterans and formed on or after January 1, 2022 owes no franchise tax and files no information report for its first five years. To qualify it files, with its formation documents, a verification letter for each owner from the Texas Veterans Commission and the Comptroller’s Form 05-904, Certification of New Veteran-Owned Business. A sole proprietor’s state calendar is usually just the sales tax return, if any. There’s no state income tax return for anyone.

Do this

1. Keep your registered agent and office current. State notices go to the registered office. File Form 401 with the Secretary of State when the agent or address changes; letting it lapse can end in involuntary termination.
2. File the franchise tax report and Public Information Report (Form 05-102) by May 15 on the Comptroller’s Webfile, by 11:59 p.m. Central Time on the due date. At or below the $2,650,000 threshold, file no franchise tax report, only the information report. Need more time? File a Texas extension request, separate from the federal one, by the due date; the IRS extension doesn’t count here. Late tax adds 5% when paid within 30 days of the due date and 10% after that, with interest from day 61. The Public Information Report page explains the forfeiture risk.
3. File every sales tax return on time, including one even with nothing to report, on Webfile. On-time filing and payment earns a 0.5% discount. A late report costs $50, and late tax adds 5% within 30 days or 10% after.
4. File TWC wage reports every quarter, electronically, by the last day of the month after each quarter ends: April 30, July 31, October 31 and January 31. The due dates page lists each quarter.
5. Renew your assumed name certificate before it expires. It runs for the term you stated, at most 10 years, and a material change means a new one within 60 days. Stopped using a name filed with the Secretary of State? A statement of abandonment costs $10; the name filings FAQs explain both.
6. Renew activity licenses on each agency’s schedule, and answer the Secretary of State’s periodic report within 30 days if you run a nonprofit. Licenses and permits lists the agencies.

What you get back

Confirmation from Webfile for each franchise and sales tax report, a franchise tax account status with the Comptroller that shows the entity is current, TWC’s confirmation each quarter, and the Secretary of State’s acknowledgment for any assumed name or agent filing.