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Select the form you wish to file. If you are not sure what report to file, refer to Texas Franchise Tax Forms.
Beginning with reports originally due on or after Jan. 1, 2024.
- Taxable entities with annualized total revenue less than or equal to the no tax due threshold are no longer required to file a No Tax Due Report but must still file a Public Information Report (PIR) or an Ownership Information Report (OIR). Note that the threshold applies to the annualized total revenue of a combined group, not to the individual members of a combined group.
- Passive entities must file either the Long Form or the EZ Computation form. Both are being updated with a circle to darken in the taxpayer information section at the top of the form. Other than signing the report, passive entities need not provide information in any other section of the report and no PIR or OIR is required.
- Real Estate Investment Trusts (REITs) also must file either a Long Form or EZ Computation form and darken the appropriate circle in the taxpayer information section at the top of the form. Other than signing the report, REITs need not provide information in any other section of the report. REITs must continue to file a PIR or OIR.
- Taxable entities with zero Texas gross receipts must file either a Long Form or EZ Computation form and complete specific line items on the form to compute the entity’s total revenue and report zero on the Texas gross receipts line. Entities with zero Texas gross receipts must continue to file a PIR or OIR.
- SB3 also repealed the requirement that a new veteran-owned business file a No Tax Due Report during its initial five-year exemption period. If a combined group’s annualized total revenue is at or below the no tax due revenue threshold, the combined group is no longer required to file a franchise tax report, an Affiliate Schedule and a Common Owner Information Report for that report year. Each individual member of the combined group that is organized in Texas or has nexus in Texas must file a PIR or OIR.
Annualized Revenue Threshold: $2,470,000 for reports due in 2024-2025.
No Tax Due Information Report (prior to 2024): This report can be filed by a taxable entity, including a combined group, if the entity:
- is a passive entity as defined in Texas Tax Code Section 171.0003;
- has total annualized revenue less than or equal to the no tax due threshold:
- $1,230,000 for reports due in 2022-2023
- $1,180,000 for reports due in 2020-2021
- $1,130,000 for reports due in 2018-2019
- $1,110,000 for reports due in 2016-2017
- $1,080,000 for reports due in 2014-2015
- $1,030,000 for reports due in 2012-2013
- $1 million for reports due in 2010-2011
- $300,000 for reports due in 2008-2009
- has zero Texas gross receipts;
- is a Real Estate Investment Trust (REIT) that meets the qualifications specified in Texas Tax Code Section 171.0002(c)(4); or
- is a new veteran-owned business as defined in Texas Tax Code 171.0005.
Passive entities cannot be included in a combined group.
E-Z Computation: This form can be filed if an entity, including a combined group, has annualized total revenue of $20 million or less ($10 million or less for reports due on or before 01/01/2016).
Taxable entities that file using the E-Z Computation may not:
- deduct cost of goods sold;
- deduct compensation;
- take any economic development credits;
- take any temporary credits; or
- carry over that year's credit for business loss carryforward to a future period.
Passive entities cannot be included in a combined group.
Long Form: Any entity that does not elect or qualify to file using the E-Z Computation, or that does not qualify to file a No Tax Due Information Report, should file the Long Form report.
Passive entities cannot be included in a combined group.
Request an Extension: An extension of time to file a franchise tax report will be tentatively granted upon receipt of a timely request. Timely means the request is received on or before the due date of the original report.
Information Report Only: Corporations, LLCs, Limited Partnerships, Professional Associations and financial institutions must file the Public Information Report (PIR). All other entity types must file the Ownership Information Report (OIR).
Note: For reports due prior to 2016, Limited Partnerships and Professional Associations were required to file the Ownership Information Report.
Common Owner Information Report Only: The reporting entity of a combined group with a temporary credit for business loss carryforward preserved for itself and/or its affiliates must submit common owner information by the due date of the report each year.
This information must be submitted to satisfy franchise tax filing requirements, even if the combined group is not claiming the credit on the current year's report. Failure to satisfy all franchise tax filing requirements will negatively impact the reporting entity's and affiliate members' standing with our office.
Make a Payment Only: Payments can be submitted via the Webfile system for the current reporting period without filing a report. You can also submit a payment for a period with a liability.
View Transaction History: Transaction History reflects a history of electronic reports and payments transmitted via Webfile.
Request a Certificate or Letter for filing with the Secretary of State
Request Tax Clearance Letter to Reinstate: Request a tax clearance letter for reinstatement after Forfeiture, Involuntary Cancellation, Involuntary Termination or Revocation.
Request Certificate of Account Status to Terminate Existence or Registration: Request a certificate of account status to terminate existence or registration.
Request Certificate to Reinstate and Terminate Existence or Registration: Reinstate an entity before terminating its existence or registration. This certificate can only be used for reinstating and simultaneously terminating at the same time with the Texas Secretary of State.
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