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2016 Texas Franchise Tax Report Information and Instructions (PDF)
No Tax Due
The law requires all No Tax Due Reports originally due after Jan. 1, 2016 to be filed electronically.
For the 2016 report year, a passive entity as defined in Texas Tax Code Section 171.0003; an entity that has total annualized revenue less than or equal to the no tax due threshold of $1,110,000; an entity that has zero Texas gross receipts; or an entity that is a Real Estate Investment Trust (REIT) meeting the qualifications specified in Texas Tax Code Section 171.0002(c)(4) can file a No Tax Due Report.
For the 2016 report year, an entity, including a combined group, can file using the EZ Computation if it has annualized total revenue of $20 million or less.
Any entity that does not elect to file using the EZ Computation, or that does not qualify to file a No Tax Due Report, should file the Long Form report.
- 05-158-A and 05-158-B, Franchise Tax Report (pages 1 and 2) - ANNUAL (PDF) or FINAL (PDF)
- 05-160, Credits Summary Schedule - ANNUAL (PDF) or FINAL (PDF)
- 05-102, Public Information Report - ANNUAL (PDF)
- 05-167, Ownership Information Report - ANNUAL (PDF)
- 05-170, Payment Form - ANNUAL (PDF) or FINAL (PDF)
- 05-166, Affiliate Schedule (for combined groups) - ANNUAL (PDF) or FINAL (PDF)
- 05-175, Tiered Partnership Report (required for tiered partnerships only) - ANNUAL (PDF) or FINAL (PDF)
- 05-177, Common Owner Information Report (required for combined groups only) - ANNUAL (PDF) or FINAL (PDF)
- 05-178, Research and Development Activities Credits Schedule - ANNUAL (PDF) or FINAL (PDF)
- 05-180, Historic Structure Credit Supplement for Credit Claimed on Report - ANNUAL (PDF) or FINAL (PDF)
An extension of time to file a franchise tax report will be tentatively granted upon receipt of a timely request on a form provided by the Comptroller. Timely means the request is received or postmarked on or before the due date of the original report.
Questionnaires for Franchise Tax Accountability
- AP-114, Texas Nexus Questionnaire (PDF) (for these non-Texas entities: corporations, limited liability companies, partnerships, associations, joint ventures, holding companies, joint stock companies and railroad companies)
- AP-231, Texas Trust Questionnaire (PDF)
- AP-223, Bank Nexus Questionnaire (PDF) (for these entities: Savings and Loans, State Banks, Federal Banks, Savings Banks and Foreign Country Banks)
- AP-224, Texas Business Questionnaire (PDF) (for these Texas entities: partnerships, associations, trusts, joint ventures, joint stock companies and railroad companies)
Professional Employer Organization Report (to submit to client companies)
Historic Structure Credit
Status Change or Closing or Reinstating a Business
Franchise tax report forms should be mailed to the following address:
Texas Comptroller of Public Accounts
P.O. Box 149348
Austin, TX 78714-9348