Texas LLC Public Information Report: Due Date, Fee and What Happens If You Miss It

How the Public Information Report works in Texas

Texas has no annual report filed with the Secretary of State. Instead, every LLC files a Public Information Report with the Texas Comptroller of Public Accounts by May 15, alongside the franchise tax report. The PIR is free and names the LLC's officers, managers, or members, its principal office, and its registered agent, and officer and director details appear in the Comptroller's public Taxable Entity Search. Most small LLCs owe no franchise tax because their revenue is at or below the no-tax-due threshold, which is $2.65 million for 2026 reports. Since 2024 those LLCs no longer file a No Tax Due Report, which leads many owners to assume they have nothing to file at all. That is the common trap: the PIR is still required, and skipping it alone can lead the Comptroller to forfeit the LLC's right to do business, exposing members and managers to personal liability for certain debts.

First report: The first report is due May 15 of the year after the LLC is formed or registers in Texas.

When your Public Information Report is due: worked examples

Next statewide deadline after October 30, 2026: May 15, 2027. If a deadline falls on a weekend or holiday, check whether Texas moves it to the next business day.

If you miss the deadline

• No penalty for a late PIR by itself; a franchise tax report filed late carries a $50 penalty even if no tax is due, and unpaid tax accrues additional penalties and interest.
• If the PIR or franchise tax report is not filed, the Comptroller sends Form 05-211, Notice of Intent to Forfeit Right to Transact Business, and forfeits the LLC's right to transact business at least 45 days later; members and managers can then become personally liable for certain LLC debts and the LLC cannot sue in Texas courts. The Secretary of State may later forfeit the LLC's certificate of formation for the continuing tax delinquency.
• Fixing a dissolved or forfeited LLC is covered in our Texas LLC reinstatement guide.

How to file the Texas Public Information Report

• File through the Comptroller's Webfile system using the LLC's 11-digit Texas taxpayer number and Webfile number, or mail the paper Form 05-102 to Texas Comptroller of Public Accounts, P.O. Box 149348, Austin, TX 78714-9348; it must be signed by an officer, director, manager, or other authorized person.
• What becomes public: The PIR lists the LLC's principal office and place of business, registered agent, and its officers, directors, managers, or members with their addresses; officer and director information is displayed publicly through the Comptroller's Taxable Entity Search.
• Filed or paid alongside it: Texas franchise tax (margin tax) is reported on the same May 15 date; LLCs with annualized total revenue above $2.65 million (2026 reports) owe tax, and those with revenue of $20 million or less may use the E-Z Computation.
• Official filing page: file with the state

What Texas charges over five years

Counts only the formation fee and the Public Information Report fee. Texas franchise tax (margin tax) is reported on the same May 15 date; LLCs with annualized total revenue above $2.65 million (2026 reports) owe tax, and those with revenue of $20 million or less may use the E-Z Computation. Registered agent service, if you use one, typically adds $100 to $300 a year.

Texas compared with nearby states

Mistakes Texas owners make

• Assuming an LLC under the no-tax-due threshold has nothing to file, when the Public Information Report is still due every May 15.
• Looking for an annual report on the Secretary of State's website, when the PIR is filed with the Comptroller.
• Using an older threshold figure, when the no-tax-due threshold for 2026 reports is $2.65 million.
• Ignoring Form 05-211, the Notice of Intent to Forfeit, which gives roughly 45 days before the LLC's right to do business is forfeited.