Form 647 + Form 205 / Form 201 · TBOC §§ 10.101–10.109. $600 state + $649 service = $1,249. $300 conversion plus $300 formation state fee. $150 upfront state fee savings versus foreign registration. Relocating CA/DE/NY businesses may end home-state annual tax liability; continuity of EIN, accounts and contracts under Rev. Rul. 95-37 depends on the transaction and home-state requirements.
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.
Operate in two states or relocate?
Foreign qualification keeps the original entity’s home-state organization; conversion requires a valid home-state/Texas transaction.
Official source: Texas Secretary of StateState fees or service totals?
Foreign registration is $750+$449=$1,199; conversion is $600+$649=$1,249. Immediate state-fee savings are $150 ($600 vs. $750).
Official source: Texas Secretary of StateYour preparation checklist
- Home-state conversion eligibility and exit obligations reviewed
- Continuing home-state activity distinguished from full relocation
- Foreign Form 304/301 $750 versus Form 647+205/201 $600 compared
- Plan of conversion and entity approvals documented
- EIN/contracts continuity and home-state tax closure confirmed
Texas Foreign Qualification vs. Statutory Conversion — decision path
Texas Foreign Qualification vs. Statutory Conversion — decision path
Foreign Form 304: $750 state + $449 service = $1,199. Conversion Form 647 + Form 205/201: $600 state + $649 service = $1,249.
$4,150.00 illustrative 5-year state-fee and tax savings
$150.00 immediate state filing fee savings ($600 vs. $750) + $4,000.00 home-state minimum tax over five years. With $800/year: $4,150 modeled state-fee and tax savings before service fees.
Assumes effective home-state exit and Texas revenue at or below $2.47M. Conversion must satisfy both states; do not stop home-state filings until properly completed. EIN, account and contract continuity under Rev. Rul. 95-37 requires transaction review.
Keep the requirements separate.
| Requirement | Verified detail / confirmation needed | Official authority |
|---|---|---|
| Texas Foreign Qualification vs. Statutory Conversion | Form 647 + Form 205 / Form 201 · TBOC §§ 10.101–10.109. $600 state + $649 service = $1,249. $300 conversion plus $300 formation state fee. $150 upfront state fee savings versus foreign registration. Relocating CA/DE/NY businesses may end home-state annual tax liability; continuity of EIN, accounts and contracts under Rev. Rul. 95-37 depends on the transaction and home-state requirements. | 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
$150: $750 foreign state fee less $600 conversion/formation state fees.
Official source: Texas Secretary of StateNo. Confirm the valid home-state exit, remaining activity and outstanding obligations with professional advisers.
Official source: Texas Secretary of State