Physicians (MDs/DOs), podiatrists, dentists, optometrists, chiropractors, veterinarians, CPAs, attorneys, architects and engineers can form a Form 206 PLLC for $300 state fee instead of a Form 204 PA for $750 — saving $450 in state filing fees. Under TBOC § 301.012, MDs, DOs and podiatrists may jointly own a PLLC or PA within scope of licensure. Non-physicians may not own a medical practice entity; confirm profession-specific requirements.
Official source: Texas LegislatureOfficial source: Texas ComptrollerOfficial source: Texas ComptrollerTexas statutory edition · October 2026 · supplied 2026 rules; confirm current requirements with the relevant agency
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- 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.
PLLC or PA fee?
An eligible Form 206 PLLC costs $300 in state fees versus $750 for Form 204 PA, a $450 difference.
Official source: Texas LegislatureMixed medical ownership?
MDs, DOs and podiatrists may jointly own within scope under § 301.012; non-physician medical ownership is restricted.
Official source: Texas LegislatureYour preparation checklist
- Each owner’s Texas professional license and scope recorded
- Form 206 PLLC $300, Form 203 PC $300 and Form 204 PA $750 compared
- Profession-specific board restrictions reviewed
- MD/DO/podiatrist joint ownership checked under TBOC § 301.012
- Medical entity non-physician ownership restrictions assessed
Texas PLLC vs. PA vs. PC: Licensed Professions — decision path
Texas PLLC vs. PA vs. PC: Licensed Professions — decision path
Physicians (MD / DO)
Form 206 PLLC ($300), Form 203 PC ($300), or eligible Form 204 PA ($750); confirm board eligibility. PLLC saves $450 state fees versus PA.
Texas Medical Board · TBOC Title 7, Ch. 301–304
TBOC § 301.012: joint MD/DO/podiatrist ownership within scope of licensure; no non-physician medical-practice owners.
Form 206 PLLC $300 vs. Form 204 PA $750 = $450 state fee savings for eligible professionals.
Physicians, MDs/DOs and podiatrists may jointly own within scope of licensure under TBOC § 301.012; non-physicians may not own a medical practice entity. Confirm professional board requirements before forming.
Licensing boardTBOC Title 7Keep the requirements separate.
| Requirement | Verified detail / confirmation needed | Official authority |
|---|---|---|
| Texas PLLC vs. PA vs. PC: Licensed Professions | Physicians (MDs/DOs), podiatrists, dentists, optometrists, chiropractors, veterinarians, CPAs, attorneys, architects and engineers can form a Form 206 PLLC for $300 state fee instead of a Form 204 PA for $750 — saving $450 in state filing fees. Under TBOC § 301.012, MDs, DOs and podiatrists may jointly own a PLLC or PA within scope of licensure. Non-physicians may not own a medical practice entity; confirm profession-specific requirements. | Official source: Texas Legislature |
| 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
$450: Form 206 PLLC is $300 and Form 204 PA is $750.
Official source: Texas LegislatureNo. Verify profession-specific licensing, permitted ownership and board requirements first.
Official source: Texas Legislature