You may have received one of the following notices:
If so, find the issue(s) shown on your notice from the list below for instructions to resolve each problem with your account.
There are new filing requirements for 2024. The no tax due threshold is increased to $2.47 million and certain filing requirements are eliminated. If your annualized total revenue is at or below the no tax due threshold for the 2024 report, you only need to file a Public Information Report (PIR) or Ownership Information Report (OIR) to resolve your issue. There is no $50 penalty for late filing a PIR or OIR. Read more.
Issue:
To resolve:
Issue:
To resolve:
Issue:
To resolve:
Issue:
To resolve:
NOTE: Webfile is not available for Franchise Tax Report - Page 1 or Franchise Tax Report - Page 2 as a stand-alone filing.
Issue:
To resolve:
NOTE: Webfile is not available for the Credits Summary Schedule as a stand-alone filing.
Issue:
To resolve:
NOTE: Webfile is not available for the Affiliate Schedule as a stand-alone filing.
Issue:
To resolve:
NOTE: Webfile is not available for the Affiliate Schedule as a stand-alone filing.
Issue:
To resolve:
Electronic payment options include:
Issue:
To resolve:
NOTE: Webfile is not available for the Tiered Partnership Report as a stand-alone filing.
Issue:
To resolve:
Issue:
To resolve:
NOTE: Webfile is not available for the Tiered Partnership Report as a stand-alone filing.
Issue:
To resolve:
Issue:
To resolve:
Issue:
To resolve:
NOTE: Webfile is not available for the Research and Development Activities Credits Schedule as a stand-alone filing.
Issue:
To resolve:
NOTE: Webfile is not available for the Historic Structure Credit Supplement as a stand-alone filing.
If your entity filed a franchise tax report and still received a delinquent notice, all the reports or schedules necessary to satisfy franchise tax requirements may not have been filed. If you filed the report or schedule we show as missing, call us at 800-252-7942 so we can resolve the issue.
If you think your entity qualifies for exemption from the franchise tax, detailed information about categories of exemption, and the forms to apply for exemption, are available online.
If the entity no longer exists or is no longer subject to the tax and is registered with the Texas Secretary of State (SOS), one of the following applies:
Detailed information about terminating and withdrawing is available online.
Entities not registered with the Texas Secretary of State should notify the Comptroller's office in writing. Provide the reason and the date the entity is no longer subject to the tax to the address below:
Texas Comptroller of Public AccountsIf your entity is a member of a combined group that did not satisfy franchise tax filing requirements, your entity is delinquent for that reason. You do not need to contact our office or file anything with us. Contact the entity that reports your company's information on the combined franchise tax report to resolve this issue. The notice for non-filing will be resolved automatically when the reporting entity files the missing reports with affiliate forms.
Beginning in 2024, if a combined group’s annualized total revenue is at or below the no tax due threshold, the combined group is no longer required to file a No Tax Due Report, an Affiliate Schedule, or a Common Owner Information Report for that report year. However, each individual member of the combined group that is organized in Texas or has nexus in Texas must file a Public Information Report or Ownership Information Report.