Texas LLC No Tax Due Report
and Public Information Report

How to file a No Tax Due Report & Public Information Report

Every Texas LLC must file a Franchise Tax Report and a Public Information Report every year for their “annual report”.

These must be filed in order to keep your LLC in good standing with the state of Texas.

If these aren’t filed on time, there are penalties. Additionally, the Texas Comptroller will place your LLC “not in good standing”, and the LLC Members/Managers will become liable for any LLC taxes and filings due to the state.

The majority of LLCs in Texas fall under the no tax due threshold, which is currently $1,230,000 in annualized total revenue. Therefore, the type of Franchise Tax Report they file is the No Tax Due Report.

When the No Tax Due Report is filed online via WebFile, the Public Information Report is included with it.

Get started:

Step 1: Go to WebFile.

If you already have an account, please login.

If you don’t have an account, click the “Sign up” button.

Tip: A Secondary Phone is required. If you don’t have a second phone, just enter your same phone number again, but add “100” to the extension field.

Step 2: If you see your LLC listed below, click “File and Pay”.

Note: If this is your 1st Franchise Tax Report, click the “Assign Taxes/Fees” button. Then enter your LLC’s 11-digit Taxpayer Number. You can find this on the Welcome Letter you received from the Texas Comptroller. Your Welcome Letter was sent to your LLC’s Registered Agent address about 2-3 weeks after your LLC was approved. You may also need to enter your WebFile number too, which is also on the Welcome Letter.

This is what the Welcome Letter looks like:

Step 3: Select ” File a No Tax Due Information Report” and click Continue.

Note: If you see a “no period obligations” message, please call 1-800-531-5441 (extension 34402) to see why there is no report showing for your LLC. The office is open Monday through Friday from 8am to 5pm Central Time.

Select a Report Year

Select your LLC’s Report Year. Remember, while you are using the prior year’s numbers to determine total revenue, your LLC’s Report Year will be the current year.

Combined Group & Tiered Partnership

Answer the questions about a Combined Group and a Tiered Partnership.

The majority of our readers’ LLCs don’t file as part of a Combined Group or Tiered Partnership, but make sure to check with an accountant if you’re not sure.

Industry Classification Code

Enter your LLC’s SIC code and NAICS code. This helps the Comptroller’s Office identify what primary industry your LLC is involved in.

Accounting Year

Enter your Texas LLC’s accounting year.

Over 98% of our readers run their LLC on the calendar year for federal taxes (Jan. 1 – Dec. 31). If your LLC has a different fiscal year, your accounting year dates will be different.

If this is your first time filing a No Tax Due Report, your LLC’s “accounting year begin date” will be the date your LLC was approved.

You can find your LLC’s approval date:

• on your stamped and approved Certificate of Formation
• or by searching your LLC name on the Taxable Entity Search page and looking at the “Effective SOS Registration Date”

Your LLC’s “accounting year end date” will be 12/31 of the prior year.

Let’s look at some examples:

For example, if your LLC was approved on April 2nd, 2023 and you’re filing your LLC’s 2024 No Tax Due Report:

• your LLC’s report year will be 2024
• but your LLC’s accounting year will be 4/2/2023 – 12/31/2023

For example, if your LLC was approved on June 15th, 2024 and you’re filing your LLC’s 2025 No Tax Due Report:

• your LLC’s report year will be 2025
• but your LLC’s accounting year will be 6/15/2024 – 12/31/2024

If this is not your first time filing a No Tax Due Report, your LLC’s “accounting year begin date” will be January 1st of the prior year. And your LLC’s “accounting year end date” will be 12/31 of the prior year.

Qualifying Questions

You LLC must answer “yes” to at least one of the qualifying questions in order to file a No Tax Due Report.

Most filers select yes for either “Is the entity’s annualized total revenue below the no tax due threshold” question or “Does this entity have zero Texas Gross Receipts“.

Veteran-owned LLC:
If you properly formed a Texas veteran LLC with the Secretary of State and it’s on file with the Comptroller’s Office, you’ll select “yes”. And because veteran-owned LLCs are exempt from the Public Information Report (PIR), WebFile will automatically remove that section from your filing.

NOTE: You’ll see a question about a “passive entity”. This doesn’t apply. While your LLC is a “pass-through entity” for federal taxation with the IRS, it isn’t a “passive entity” in Texas. A passive entity in Texas is either a Sole Proprietorship or a Partnership. And yes, by default, Single-Member LLCs are taxed like a Sole Proprietorship and Multi-Member LLCs are taxed like a Partnership, but LLCs are not Sole Proprietorship and they are not Partnership.

Total Revenue

Enter your Texas LLC’s annualized Total Revenue from the prior year.

Mailing Address

Review your LLC’s mailing address. Leave as-is or make changes if needed.

Please note, changing this address only changes your LLC’s address with the Comptroller’s Office. It doesn’t change your LLC’s address with the Secretary of State, the IRS, or anywhere else.

Also, this address can be located in any state or in any country.

Principal Office

Enter your LLC’s principal office and principal place of business.

For most people, these will both be in Texas. And the office address can be a home address, if applicable.

Officers, Directors, Managers

In this section, you will enter your LLC’s Member(s) (the owners) and Manager(s), if applicable.

The “term expiration date” doesn’t apply, so you can just leave this box blank.

If your LLC has more than 1 Member or Manager, click the “Add” button and add all of the LLC Members and/or LLC Managers.

Should I select “Director”?
The term Director isn’t technically used for LLCs (it’s used for Corporations), but you can select “Yes”. We’ve discussed this part of the No Tax Due Report with the Texas Comptroller numerous times. To be honest, they don’t really care if you select “Yes” or “No” and it has no significant impact on the filing. If the LLC Member or Manager you enter also runs the business and makes the business decisions, you can select “Yes”, and state that they are a Director.

Owned Entity(s)

If your LLC owns any other companies, enter them here. If they are a Texas entity, enter the SOS file number.

If you list a company that is not a Texas company, you can leave the “TX SOS File #” box blank.

Owned by

If your LLC is owned by another company, enter that information here. If that company is a Texas entity, enter its SOS file number.

If you list a company that is not a Texas company, you can leave the “TX SOS File #” box blank.

Registered Agent and Office

Your LLC’s Registered Agent information should appear here, as it’s taken from the Secretary of State.

Note: you can’t change your Registered Agent inside of WebFile. If needed, that would have to be done with the Secretary of State’s office. It’s $15 to change an LLC’s Registered Agent. If needed, you can do so by mail (Form 401) or online (via SOSDirect).

Finalize and Submit

Check off the box declaring the information is correct, review the information and check for typos, then click “Submit”.

Congratulations! Your No Tax Due (and PIR) have been successfully filed.

You’ll see a confirmation page which you can print or save for your records.

Remember, these reports must be filed every year by all LLCs in Texas.

Here’s an example of what the confirmation page looks like:

Texas Comptroller Contact Info

If you have any questions about filing your LLC’s “annual report” (No Tax Due & Public Information Report), you can contact the Texas Comptroller at 1-800-252-1381. Their office hours are Monday through Friday, 8am to 5pm Central Time.

Matt Horwitz

Founder & Educator, LLC University®

Matt Horwitz is the leading expert on LLC education, and has been teaching for 15 years. He founded LLC University in 2010 after realizing people needed simple and actionable instructions to start an LLC. He's cited by Entrepreneur Magazine, Yahoo Finance, and the US Chamber of Commerce, and was featured by CNBC and InventRight.
 
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.