Form 205 · TBOC Ch. 101. $300 state + $149 service = $449. Item 3 Governing Authority: Manager-Managed vs. Member-Managed. Form 401-A written consent under TBOC § 5.2011. Optional Series LLC statutory notice in the Certificate of Formation and Company Agreement under § 101.602(b)(3).
Official source: Texas Secretary of StateOfficial source: Texas ComptrollerOfficial source: Texas ComptrollerTexas statutory edition · October 2026 · supplied 2026 rules; confirm current requirements with the relevant agency
Corp USA is not a law firm and does not provide legal advice. Private information and filing service; not a government agency.
- Established 1998 · 28+ Years in Business
- Form 205 / 201 · $300 SOS Fee
- $0 Franchise Tax Under $2.47M (SB 3)
- (667) 274-0865
Start with the right question.
LLC or corporation records?
Use the Company Agreement for Form 205 LLC governance or Bylaws and board records for a Form 201 corporation.
Official source: Texas Secretary of StateProperty at one or multiple locations?
Review CAD rendition and the $125,000 HB 9 BPP exemption per taxing location rather than treating it as one statewide business allowance.
Official source: Texas ComptrollerWhich first annual deadline?
The first Form 05-102 PIR is due May 15 in the calendar year after formation; calendar the date while setting up Webfile.
Official source: Texas ComptrollerYour preparation checklist
- Accepted Form 205/201 and payment receipts archived
- Signed Form 401-A retained with entity records
- Company Agreement or Bylaws adopted and signed
- IRS EIN confirmation stored
- Texas Comptroller Webfile XT/FQ access established
- April 15 CAD BPP rendition checked against $125,000 HB 9 exemption
- May 15 Form 05-102 PIR calendared for the year after formation
Texas Year-One Compliance Checklist — decision path
Texas Year-One Compliance Checklist — decision path
0 of 7 complete
Progress saved only in this browser.
Keep the requirements separate.
| Requirement | Verified detail / confirmation needed | Official authority |
|---|---|---|
| Texas Year-One Compliance Checklist | Form 205 · TBOC Ch. 101. $300 state + $149 service = $449. Item 3 Governing Authority: Manager-Managed vs. Member-Managed. Form 401-A written consent under TBOC § 5.2011. Optional Series LLC statutory notice in the Certificate of Formation and Company Agreement under § 101.602(b)(3). | Official source: Texas Secretary of State |
| Annual PIR / OIR | Under $2,470,000 annualized total revenue: $0 Texas Franchise Tax under SB 3. Form 05-163 is eliminated for 2024+ report years. Form 05-102 PIR (LLCs, corporations, PLLCs) or Form 05-167 OIR (LPs/PAs) is still mandatory by May 15, starting the calendar year after formation. $50 late penalty; forfeiture and personal liability risks under Tex. Tax Code §§ 171.362, 171.251 and 171.252. | Official source: Texas Comptroller |
| HB 9 BPP exemption | $125,000 exemption per taxing location from January 1, 2026; check rendition by April 15. | Official source: Texas Comptroller |
Carry the decision forward.
Corp USA is not a law firm and does not provide legal advice. State fees are pass-through. Service fees and taxes are separate. Review the order price before payment.
Before your next step
Adopt and retain the Company Agreement, with required series provisions if applicable; a corporation instead adopts Bylaws.
Official source: Texas ComptrollerNo. Check April 15 rendition requirements and exemption eligibility with the relevant appraisal district.
Official source: Texas ComptrollerMay 15 in the calendar year after formation, even if no Franchise Tax is owed.
Official source: Texas Comptroller