LLC annual report · Texas
The Texas answer in plain words, from the state's own filing pages. Rules checked October 2026.
| Does an annual report exist? | No standard LLC annual report |
|---|---|
| Report name | Public Information Report (PIR, Form 05-102) — filed with the franchise tax report, NOT a Secretary of State annual report |
| Deadline / window | TRAP — NO SoS ANNUAL REPORT for LLCs. Texas LLCs subject to franchise tax file annually with the Comptroller, not the Secretary of State: franchise tax report + Public Information Report due May 15 each year. PIR lists governing persons (managers/members) at filing. Entities at/below the no-tax-due threshold ($2.65M for the 2026 report) file no tax report but MUST still file a PIR or OIR. New veteran-owned businesses are exempt from PIR/OIR for their first 5 years. |
| Filing fee | No filing fee for an LLC annual report |
| Late fee | A late fee applies — the exact amount is on the state's filing page. |
| If you miss it | Failure to file the franchise tax report / PIR: Comptroller forfeiture of the right to transact business, then charter forfeiture / involuntary termination via the Secretary of State if not revived. |
| Where to file | Online: Texas Comptroller Webfile (comptroller.texas.gov) — franchise tax + PIR; PIR Form 05-102 by mail. SoS (sos.state.tx.us) takes NO LLC annual report. |
Source: Texas Secretary of State, Formation FAQs (sos.state.tx.us/corp/formationfaqs.shtml) — 'For-profit… LLCs… that are subject to state franchise tax laws file annually with the Comptroller… As part of the annual franchise tax reports, these taxable entities file a Public Information Report (PIR)' — read verbatim Oct 2026; Texas Comptroller 2026 Franchise Tax pages (comptroller.texas.gov) — May 15, $2.65M threshold, PIR still required Rules checked October 2026. Deadlines and fees can change — confirm on the state's filing page before you pay.