Texas franchise tax public information report: who files and when

Each taxable corporation or LLC organized in Texas or with Texas nexus must file Form 05-102, the Public Information Report (PIR), every year, unless an exception below applies (Texas Comptroller: PIR and OIR requirements). The PIR is due with the annual franchise tax report: May 15, or the next business day when May 15 falls on a Saturday, Sunday or legal holiday (Texas Comptroller: Franchise Tax Overview). Skip it, and your entity may forfeit its right to transact business (Texas Comptroller: PIR and OIR requirements).

Who files the Texas franchise tax public information report

Taxable corporations, LLCs, limited partnerships, professional associations and financial institutions organized in Texas or with nexus in Texas file the PIR. Other taxable entities with the same Texas ties file the Ownership Information Report (OIR) (Texas Comptroller: PIR and OIR requirements). Both are franchise tax reports. Texas charges that tax to each taxable entity formed or organized in Texas or doing business in Texas (Texas Comptroller: Franchise Tax).

In the Comptroller's own words: "Each taxable entity formed as a corporation, limited liability company (LLC), limited partnership, professional association and financial institution that is organized in Texas or has nexus in Texas must file Form 05-102" (Texas Comptroller: PIR and OIR requirements).

Five cases from the Comptroller's pages:

Your entity	What it files	Source
Taxable corporation, LLC, limited partnership, professional association or financial institution, organized in Texas or with Texas nexus	Form 05-102, Public Information Report (PIR)	Texas Comptroller: PIR and OIR requirements
Any other taxable entity organized in Texas or with Texas nexus	Form 05-167, Ownership Information Report (OIR)	Texas Comptroller: PIR and OIR requirements
Member of a combined group, organized in Texas or with Texas nexus	Its own separate PIR or OIR	Texas Comptroller: PIR and OIR requirements
Passive entity as defined in Texas Tax Code Section 171.0003 (2026 report year)	No PIR or OIR required	Texas Comptroller: 2026 franchise tax forms
New veteran-owned business that still qualifies, during its five-year period (2026 report year)	No PIR or OIR required	Texas Comptroller: 2026 franchise tax forms

The PIR rule also covers an LLC formed in another state if that LLC has nexus in Texas. Whether your entity has Texas nexus, counts as passive or still qualifies as a new veteran-owned business depends on its facts. Check the Comptroller's pages or ask a qualified tax professional.

The PIR rule rests on your type of entity and its ties to Texas. The tax itself has a separate figure: the no-tax-due threshold for the 2026 report is $2.65 million (Texas Comptroller: 2026 franchise tax forms).

Sales tax on marketplace orders is covered separately in who remits Amazon sales tax.

What Form 05-102 asks for

The PIR reports your entity's officer and director information (Texas Comptroller: PIR and OIR requirements). The Comptroller's website takes its officer and director details from the most recent PIRs processed by the Texas Secretary of State (SOS). So what the website shows for your entity comes from your latest processed PIR.

The PIR cannot change your registered agent or registered office. Those changes are filed directly with the SOS, not on the PIR or OIR (Texas Comptroller: PIR and OIR requirements).

When the PIR is due

The PIR is due on the annual franchise tax report due date (Texas Comptroller: PIR and OIR requirements). Franchise tax reports are due May 15 each year. When May 15 lands on a Saturday, Sunday or legal holiday, the due date moves to the next business day (Texas Comptroller: Franchise Tax Overview).

Three steps before the due date:

1. Match the form to your entity. Use the table above to choose between Form 05-102 and Form 05-167.
2. Review the officer and director list. This is the information the PIR reports.
3. Line up the signer. An officer, director or other authorized person must complete and sign the report (Texas Comptroller: PIR and OIR requirements).

Other seller deadlines are on the tax calendar.

What happens if you don't file

Your entity may forfeit its right to transact business if you fail to file a completed and signed PIR or OIR (Texas Comptroller: PIR and OIR requirements). The Comptroller notes one carve-out: the forfeiture provisions do not apply to financial institutions (Texas Tax Code Sections 171.259 and 171.260).

Two effects of forfeiture named by the Comptroller (Texas Comptroller: PIR and OIR requirements):

• Court access. Your entity loses the right to sue or defend itself in a Texas court.
• Personal liability. Each officer, director, partner, member or owner becomes personally liable for certain entity debts (Texas Tax Code Sections 171.251, 171.2515, 171.252 and 171.255).

There is also a late-filing penalty on the franchise tax report itself. A franchise tax report filed after the due date carries a $50 penalty, even if no tax is due with that report and even if you file the report later (Texas Comptroller: Franchise Tax Overview).

Quick answers

Do I have to file a Public Information Report if I owe no franchise tax?

Owing no tax does not by itself remove the PIR. The Comptroller's filing rule turns on entity type and Texas ties: each taxable LLC organized in Texas or with nexus in Texas must file Form 05-102 (Texas Comptroller: PIR and OIR requirements). The no-tax-due threshold for the 2026 report is $2.65 million, and that figure is about the tax itself (Texas Comptroller: 2026 franchise tax forms). For 2026, qualifying passive entities don't have to file a PIR or OIR. The same goes for new veteran-owned businesses that still qualify during their five-year period (Texas Comptroller: 2026 franchise tax forms). Whether an exception fits depends on your facts.

When is the Texas Public Information Report due?

The PIR is due on the annual franchise tax report due date (Texas Comptroller: PIR and OIR requirements). Franchise tax reports are due on May 15 each year. If May 15 falls on a Saturday, Sunday or legal holiday, the next business day becomes the due date (Texas Comptroller: Franchise Tax Overview). Other seller deadlines are on the tax calendar.

What happens if you don't file a Texas Public Information Report?

Your entity may forfeit its right to transact business if you fail to file a completed and signed PIR or OIR; the Comptroller says the forfeiture provisions do not apply to financial institutions (Texas Comptroller: PIR and OIR requirements). The Comptroller says forfeiture includes losing the right to sue or defend in a Texas court. After forfeiture, each officer, director, partner, member or owner becomes personally liable for certain debts of the entity (Texas Tax Code Sections 171.251, 171.2515, 171.252 and 171.255).

Does an out-of-state LLC have to file Texas franchise tax?

Texas charges franchise tax to each taxable entity formed or organized in Texas or doing business in Texas (Texas Comptroller: Franchise Tax). The PIR rule also covers taxable LLCs with nexus in Texas, not only those organized there (Texas Comptroller: PIR and OIR requirements). Whether an LLC formed in another state is doing business in Texas or has Texas nexus depends on its facts. Check the Comptroller's guidance or ask a qualified tax professional.

Where Taxller fits

Our free tax calendar lists the federal deadlines for sellers and the state deadlines for 18 states, with weekend shifts applied and sources cited. Your personal deadline calendar, with weekend shifts applied, can be added to Google, Apple or Outlook with reminders 60, 30, 7 and 1 day ahead. Taxller never files or pays anything on your behalf: you or your accountant review and file.

Sources

• Texas Franchise Tax Public Information Report (PIR) and Ownership Information Report (OIR)
• Texas Franchise Tax Report Forms for 2026
• Franchise Tax Overview - Texas Comptroller
• Franchise Tax - Texas Comptroller