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All LLCs in Texas are required to file a Public Information Report (PIR) every year.
This article will explain what the Public Information Report is, and how to file it.
What is a Public Information Report?
The Public Information Report is a business filing that keeps your Texas LLC in Good Standing with the state.
It includes basic business details, like your principal office address and your Registered Agent information.
And it gets filed with the Texas Comptroller, every year for the life of your LLC. The report must be filed regardless of income or business activity.
How much does the PIR cost?
The Public Information Report (PIR) costs $0. It’s free.
You just have to file a report online.
Do I have to file a Public Information Report?
Yes, you have to file a Public Information Report every year.
When is the PIR due?
The Public Information Report is due by May 15th, every year.
When is the first PIR due?
The first PIR is due the year after your LLC is approved.
For example, if your LLC is approved in February 2025, your first PIR isn’t due until May 15, 2026.
What are the penalties for not filing a Public Information Report?
If you don’t file your PIR by May 15th, your LLC will be at risk of being shut down.
And you’ll get a series of notices from the Texas Comptroller and the Secretary of State.
Here’s how it works:
1st notice
If you don’t file for 60 days after the May 15th deadline:
- The Comptroller will send you a warning notice, called the “Notice of Intent to Forfeit Right to Transact Business“.
- This lets you know that if you don’t file soon, your LLC will eventually be shut down.
2nd notice: Shutdown by Comptroller
If you still don’t file for another 60 days after the 1st warning notice:
- The Comptroller will send you a notice called the “Notice of Forfeiture of Right to Transact Business“.
- This lets you know that the Comptroller has shut down your LLC.
Note: Additionally, your LLC Members and Managers may be personally liable for LLC taxes and filings.
How to bring your LLC back to life with the Comptroller:
To bring your LLC back to life with the Comptroller, you need to:
- File the late Public Information Report (PIR).
- Pay any outstanding taxes and fees.
- Submit a Tax Clearance Letter Request for Reinstatement (Form 05-391) to the Comptroller.
- Note: Once approved, the Comptroller will send you a Tax Clearance Letter (Form 05-377).
Note: For more information, please see Texas Comptroller: Reinstating or Terminating a Business.
3rd notice: Shutdown by Secretary of State
If you don’t file for another 180 days after you’ve been shut by the Comptroller:
- The Secretary of State will send you a letter called the “Forfeiture of Registration“.
- This lets you know that the Secretary of State has shut down your LLC.
- And in order to “bring it back to life”, you must file a Reinstatement and pay the filing fee.
How to bring your LLC back to life with the Secretary of State:
(First, see the steps above for how to bring your LLC back to life with the Comptroller. You need to do this first.)
Then:
- Complete the LLC Reinstatement (Form 801) and prepare the filing fee.
- Send Form 801 (along with Form 05-377) to the Secretary of State.
Note: For more information on how to Reinstate your LLC, see Texas Secretary of State: Terminations and Reinstatements FAQs.
Do I have to file Texas Franchise Tax?
Some (but not all) LLCs in Texas need to file a Texas Franchise Tax Return.
You only need to file this if your LLC makes a certain amount of money:
- If your LLC makes more than more than $2.47 million per year, then you need to file a Franchise Tax Return (along with the Public Information Report).
- If your LLC makes less than $2.47 million per year, then you don’t need to file a Franchise Tax Return (you just need to file a Public Information Report).
How to file a Public Information Report (PIR) online
You can file a Public Information Report by mail or online.
We recommend the online filing since it’s quicker.
(However, if you prefer to file by mail, please submit Form 05-102, which you can download here: Texas Franchise Tax Forms).
Get started online using WebFile
Visit the Texas Comptroller’s online system: WebFile.
If you already have an account, please login with your username and password.
If you don’t have a WebFile account, here’s how to get one:
- Visit the WebFile login page.
- Click on “Create Profile“.
- Complete the registration information.
- Enter a few security questions.
- Then check your email and click the verification link.
Access your LLC’s Public Information Report
On your WebFile Dashboard, select “File and Pay” in the Franchise Tax box.
On the next page, select “File a Public/Ownership Information Report” and click “Continue“.
Select the report year, and click “Continue“.
Note: If you receive a “no obligation” message, it might mean you (or somebody else) has already filed your PIR. We recommend calling the Comptroller at 512-463-4402 to double check.
Mailing Address
What is an LLC Mailing Address? This is simply the address where you prefer to receive your business mail.
Review your LLC’s Mailing Address, and make changes if needed.
This mailing address doesn’t have to match your LLC Certificate of Formation (although it can).
This address can be:
- located in any state, or in any country
- an office address
- a home address
- a virtual office address
- a mailbox rental address
Once finished, click “Continue“.
Principal Office
In this section, the state is asking for your LLC’s:
- Principal Place of Business
- and Principal Office Address.
What is a Principal Place of Business? This is the location where the majority of business activities take place. For example, if a car dealership has multiple locations, they might list the address of their primary dealership as their Principal Place of Business.
What is a Principal Office Address? This is the primary office location of a business. For example, while the primary dealership may be located in Austin, their office headquarters could be in Dallas.
Pro Tip: Both of these addresses come from “corporate land” and don’t apply to small business owners. Many people are working from home, have a small office, or rent a storefront. So for most of our readers, they just pick one of these addresses and list it twice.
While these addresses can’t be a PO box address, they can be:
- an office address
- a home address
- a virtual office address
- a mailbox rental address
Officers, Directors, Managers
- Related article: LLC Member vs Manager
In this section, you will enter all of the LLC owners (Members) and any LLC Managers.
Name: Enter the LLC Member or Manager’s first and last name.
Title: If they are an LLC Member, you can use the title “LLC Member” or “LLC Managing Member”. If they are an LLC Manager, use the title “LLC Manager”.
Director: Select “No”. This doesn’t apply to LLCs.
Term expiration date: Leave this blank.
Address: Enter their address. This address can be in Texas, or in any state.
Click “Add Another” to add additional Members/Managers, or continue to the next section.
Owned Entity(ies)
This section only needs to be completed if your Texas LLC owns any Child or Subsidiary companies. If so, then complete the following. If not, skip this part and go to the next section.
Name of Owned (Subsidiary) Corporation or Entity: Enter the name of the Child or Subsidiary company.
State of Formation: Enter the state where this company was formed.
TX SOS File #: If this company is registered to do business in Texas, enter its SOS File Number. If not, leave this blank.
Percent: Enter how much of the subsidiary company is owned by your Texas LLC.
Click “Add Another” to add another company, or go to the next section.
Owned by
This section only needs to be completed if your Texas LLC is owned by a Parent or Holding Company. If so, then complete the following. If not, skip this part and go to the next section.
Name of Owning (Parent) Corporation or LLC: Enter the name of the Parent or Holding Company.
State of Formation: Enter the state where this company was formed.
TX SOS File #: If the company is registered to do business in Texas, enter its SOS File Number. If not, leave this blank.
Percent: Enter how much of your Texas LLC is owned by the Parent/Holding company.
Click “Add Another” to add another company, or go to the next section.
Registered Agent & Office
In this section, you’ll find your Texas Registered Agent information.
Unfortunately, you can’t change your Registered Agent’s name here. The only thing you can change/update is their address.
If you want to change your Registered Agent, that can only be done with the Texas Secretary of State.
Note: If you need to change your Registered Agent with the Secretary of State, you can do so by mail (Form 401) or online (via SOSDirect). It costs $15 to change your LLC’s Registered Agent.
Declaration Statement, Review and Submit
Check the box agreeing to the terms and then click “Continue“.
Review your information.
If you need to make edits, click “Edit Information Report“.
Then click “Submit Report” to finalize your filing.
Congratulations!
Huzzah! You have filed your Texas LLC Public Information Report.
You should see a confirmation page. You can print/save this page for your records if you’d like. It’ll also be saved in your WebFile account’s history.
Here’s what the confirmation page looks like:
Public Information Report Reminders
Remember, you must file your LLC’s Public Information Report every year.
We recommend putting a repeating reminder on your phone, computer, and/or calendar.
Here’s a video on how to use Google Calendar to create reminders:
Texas Comptroller Contact Info
If you have any questions about filing your LLC’s Public Information Report, you can contact the Texas Comptroller at 512-463-4402.
Their office hours are Monday through Friday, 8am to 5pm Central Time.
Texas Public Information Report FAQs
Does my LLC need to file an Ownership Information Report (05-167)?
No. Form 05-167 is not for LLCs. It’s for other entities.
Texas LLCs need to file a Public Information Report (Form 05-102) instead. The instructions are above on this page.
Do Texas Veteran LLCs have to file a Public Information Report?
If your Texas Veteran LLC was approved between 1/1/2022 and 12/31/2025, then no, you don’t have to file a PIR (for the first 5 years of existence).
If your Veteran-owned LLC was approved before (or after) those dates, then yes, you’ll need to file a PIR.
Do I still have to file a No Tax Due Report with my PIR?
No, you don’t have to file a No Tax Due Report with your PIR.
Texas used to require a No Tax Due Report (for LLCs’ making less than $2.47 million per year).
However, as of 2024, that is no longer required.
References
Texas Administrative Code: Subchapter V
Texas Comptroller: Tax Notices and Resolving Problems with Your Account
Texas Comptroller: New Veteran-owned Businesses and Texas Franchise Tax
Texas Comptroller: Public Information Report and Ownership Information Report
Matt holds a Bachelor's Degree in business from Drexel University with a concentration in business law. He performs extensive research and analysis to convert state laws into simple instructions anyone can follow to form their LLC - all for free! Read more about Matt Horwitz and LLC University.
I have submitted Franchise Tax Report & there’s an option Owner/Public Information report. Should I resubmit it?
Because you have written that, “When the No Tax Due Report is filed online via WebFile, the Public Information Report is included with it.” So, is there any need to submit the PIR individually?
If you submitted a “File a No Tax Due Information Report” via WebFile, you don’t also have to submit a “File a Public/Ownership Information Report”.
Greetings,
In the ‘Officers, Directors, Managers’ section, can I just provide the ‘first name’ in the ‘Name’ sub-section, since the information will be public? Is there going to be a problem if we do not include the ‘full name’?
Thanks!
Hi Gaurav, we can’t comment on exactly what will happen (we’re not sure), however, you’re supposed to enter the complete name.
Hi Matt!
Thank you very much for providing the good information. I’m planning to register an LLC for my resale business this week. I have a couple questions:
#1. Do I need to file Annual Report or Franchise Tax by register my business at the end of the year or the last 15 days of the year?
#2. For the tax purpose, is it worth to register resale business LLC at this time of the year or should I wait till beginning of January 2021?
Thank you!
Hi Hien! You’re very welcome. If you don’t need the business open right away, we recommend forming the LLC in January 2021 (or filing it now, but using a future LLC effective date of 1/1/2021). This way, your first Annual Franchise Tax Report isn’t due until May 15, 2022 (instead of May 15, 2021). And the same thing goes for federal taxes. If the LLC goes into existence in 2021, there will be no federal tax filings until March or April 2022 (instead of March or April 2021). Hope that helps :)
This is exactly what I was looking for and needed to complete my form. Thanks so much for this.
You are very welcome IRJ :)
Just a note to say THANK YOU! I was so confused and was spending a LOT of unnecessary time trying to figure out what form(s) to submit, how they should be completed, etc. I followed your instructions and was finished in a little over half an hour.
It appears that the only form I need to file is the “no tax due” report. Is that correct?
Hi Susan! You are SUPER welcome! We’re so happy we could help :) Yes, correct, you’d be filing the No Tax Due Report. Technically, the No Tax Due Report includes the Public Information Report. They are wrapped into one filing. Hope that helps!