After the Texas Secretary of State accepts a Certificate of Formation (Form 205 for an LLC or Form 201 for a corporation, $300 state fee), the entity information is transmitted to the Texas Comptroller of Public Accounts, which assigns an 11-digit Texas Taxpayer Number (typically starting with 1 or 3) and mails a Franchise Tax Accountability Questionnaire / responsibility letter containing an 8-character Webfile number starting with XT (two letters plus six digits, e.g., XT123456). The XT Webfile number is the security code required to link your entity in the Comptroller's eSystems portal and file annual Texas Franchise Tax reports, Form 05-102 Public Information Reports (PIR), or Form 05-167 Ownership Information Reports (OIR) due May 15 starting the calendar year after formation (Tex. Tax Code §§ 171.0002, 171.202). Under SB 3 and Tex. Tax Code § 171.006 CPI-U indexing, entities below the $2,650,000 no-tax-due threshold for 2026–2027 report years ($2,470,000 SB 3 baseline) owe $0 franchise tax and no longer file abolished Form 05-163, but must still file Form 05-102 PIR or Form 05-167 OIR by May 15 to avoid the $50 late penalty (§ 171.362) and forfeiture of corporate privileges (§ 171.251).
Official source: Texas ComptrollerOfficial source: Texas ComptrollerOfficial source: Texas Secretary of StateTexas 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.
11-Digit Taxpayer Number vs. XT vs. RT Webfile Numbers
Your 11-digit Texas Taxpayer Number identifies your entity at the Comptroller, while your 8-character XT number (XT + 6 digits) unlocks Franchise Tax and PIR/OIR eSystems access and an RT number (RT + 6 digits) unlocks Sales and Use Tax filing.
Official source: Texas ComptrollerBelow $2.65M (2026–2027) / $2.47M (SB 3 baseline) Revenue?
Form 05-163 No Tax Due Report is abolished for 2024+ report years, and franchise tax is $0 below the threshold, but every taxable LLC and corporation must still file Form 05-102 (PIR) or Form 05-167 (OIR) by May 15 starting the year after formation.
Official source: Texas ComptrollerMissing Your XT Number Before May 15?
Look up your 11-digit Texas Taxpayer Number first, then request your XT number through the Comptroller's automated 24/7 Webfile line (800-442-3453) or eSystems Account Self-Help once the Franchise Tax Responsibility Letter has been issued.
Official source: Texas ComptrollerYour preparation checklist
- Locate your 9-digit Texas SOS File Number on your stamped Form 205 (LLC) or Form 201 (Corporation) Certificate of Formation.
- Look up your 11-digit Texas Taxpayer Number on the Comptroller Taxable Entity Search (assigned automatically 2–4 weeks after SOS formation).
- Watch your registered agent and mailing address for the Comptroller Franchise Tax Responsibility Letter containing your 8-character XT Webfile number.
- Create an individual user profile in Texas Comptroller eSystems and link your 11-digit Taxpayer Number using the XTxxxxxx code.
- Complete the initial Franchise Tax Accountability Questionnaire online in eSystems (confirming federal EIN, NAICS code, accounting year-end, and officer/member addresses).
- Calendar May 15 of the calendar year following formation to file your mandatory Form 05-102 (PIR) or Form 05-167 (OIR) and avoid the $50 penalty and § 171.251 forfeiture.
Texas Webfile & XT Number — May 15 Franchise Tax & PIR Setup Path
Texas Webfile & XT Number — May 15 Franchise Tax & PIR Setup Path
$0 Texas Franchise Tax — SB 3 threshold
Mandatory Form 05-102 PIR: May 15 annually starting the calendar year after formation. $0 report state fee + optional $129 Corp USA service.
Form 05-163 is abolished for report years 2024+. Even with $0 tax, file PIR/OIR to avoid $50 late penalty (§ 171.362), forfeiture (§ 171.251) and personal liability for debts incurred during forfeiture (§ 171.252).
Estimate only; enter eligible deductions and Texas receipts. This does not determine retail eligibility, deduction limits, combined reporting or statutory exclusions.
Keep the requirements separate.
| Requirement | Verified detail / confirmation needed | Official authority |
|---|---|---|
| 11-Digit Texas Taxpayer Number | 11 digits (e.g., 3-20xx-xxxx-x-x) · Public identifier assigned by the Texas Comptroller for state tax accounts and Taxable Entity Search lookups. | Official source: Texas Comptroller |
| XT Webfile Number (Franchise Tax) | XT + 6 digits (e.g., XT123456) · Confidential pin printed on the Comptroller Franchise Tax letter used to link your entity in eSystems and file Form 05-102 PIR, Form 05-167 OIR, or Form 05-158 / 05-169. | Official source: Texas Comptroller |
| RT Webfile Number (Sales & Use Tax) | RT + 6 digits (e.g., RT654321) · Separate confidential pin issued after registering a Texas Sales and Use Tax permit; an RT number cannot be used to file Franchise Tax. | Official source: Texas Comptroller |
| Texas SOS File Number vs. IRS EIN | 9-digit SOS File Number (starts with 80xxxxxxx) tracks Secretary of State charter filings; 9-digit IRS EIN (XX-XXXXXXX) tracks federal tax returns. | Official source: Texas Secretary of State |
| 2026–2027 Franchise Tax Rates & Thresholds | $2,650,000 No Tax Due threshold (2026–2027 CPI-U indexed from SB 3 $2,470,000 baseline) · 0.375% retail/wholesale rate · 0.75% standard margin rate (§ 171.002) · 0.331% EZ Computation up to $20M revenue (§ 171.1016). | Official source: Texas Comptroller |
| May 15 Annual Deadline & Late Consequences | First report due May 15 of the calendar year AFTER formation (§ 171.202) · $50 late report penalty (§ 171.362) · 5% + 5% late tax penalty · Forfeiture of corporate privileges and personal officer/director liability under §§ 171.251–171.255. | 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
An XT number is an 8-character confidential Webfile access code (starting with the letters XT followed by 6 digits) issued by the Texas Comptroller of Public Accounts. It is printed in the upper corner of the initial Franchise Tax Accountability Questionnaire / responsibility letter and annual franchise tax reminder notices mailed to your business or registered agent.
Official source: Texas ComptrollerTypically 2 to 4 weeks after the Texas Secretary of State approves your Form 205 (LLC) or Form 201 (Corporation). Until the Comptroller sets up the franchise tax account and generates the initial notice, the automated lookup system will not yet have an XT number on file.
Official source: Texas ComptrollerFirst look up your 11-digit Texas Taxpayer Number on the Comptroller's Taxable Entity Search. Then log into Texas Comptroller eSystems and use the 'Find a Webfile Number' / Account Self-Help tool, or call the Comptroller's automated 24/7 Webfile retrieval system at (800) 442-3453 (or Franchise Tax assistance at 800-252-1381) with a current officer, director, or managing member listed on SOS records.
Official source: Texas ComptrollerYes. Even though SB 3 (adjusted to $2,650,000 for 2026–2027 report years under Tex. Tax Code § 171.006) eliminates the franchise tax and abolishes Form 05-163 for businesses under the revenue threshold, every Texas LLC and corporation must still file a Public Information Report (Form 05-102) by May 15 starting the calendar year after formation—and Webfile requires your XT number to submit Form 05-102 online.
Official source: Texas ComptrollerYour first annual report is due May 15 of the calendar year following the year your Texas LLC or corporation was formed (or qualified in Texas). For example, an LLC formed anytime in 2026 files its first Public Information Report (Form 05-102) by May 15, 2027.
Official source: Texas ComptrollerThe Texas Comptroller assesses an automatic $50 late filing penalty under Tex. Tax Code § 171.362—even when $0 franchise tax is owed—and sends a Notice of Intent to Forfeit. If uncured, the Comptroller forfeits the entity's right to transact business in Texas (§ 171.251), exposing officers and directors to personal liability under § 171.255 and leading to Secretary of State charter forfeiture after 120 days.
Official source: Texas Comptroller