IRS SS-4 and Form 2553 eligibility are separate from Texas formation; non-resident and ITIN founders must check responsible-party and federal tax 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.
Texas ownership or federal tax eligibility?
A non-resident may form a Texas LLC, but that does not make the owner eligible for an S-Corp election.
Official source: Internal Revenue ServiceITIN responsible party?
Prepare accurate SS-4 responsible-party details and check the available IRS submission method rather than assuming online eligibility.
Official source: Internal Revenue ServiceLLC or S-Corp treatment?
Review shareholder residence under IRC § 1361 before Form 2553; nonresident alien shareholders cannot hold S-Corp shares.
Official source: Internal Revenue ServiceYour preparation checklist
- Non-resident ownership and Texas Form 205 information prepared
- Physical Texas registered office and signed Form 401-A arranged
- $300 formation state + $149 service = $449 recorded
- IRS SS-4 responsible-party information including ITIN where applicable assembled
- $99 EIN service distinguished from IRS issuance
- IRC § 1361 shareholder eligibility checked before Form 2553
Texas LLC with ITIN / Non-Resident Founder — decision path
Texas LLC with ITIN / Non-Resident Founder — decision path
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Keep the requirements separate.
| Requirement | Verified detail / confirmation needed | Official authority |
|---|---|---|
| Texas LLC with ITIN / Non-Resident Founder | IRS SS-4 and Form 2553 eligibility are separate from Texas formation; non-resident and ITIN founders must check responsible-party and federal tax 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
No. Texas Form 205 formation has no U.S. citizenship requirement; other federal obligations remain separate.
Official source: Internal Revenue ServiceCorp USA EIN service is $99; the IRS does not charge to issue an EIN.
Official source: Internal Revenue ServiceNo. IRC § 1361 excludes nonresident alien shareholders; review citizen/resident eligibility with a tax professional.
Official source: Internal Revenue Service