Form 05-102 / Form 05-167 · SB 3 / Tex. Tax Code §§ 171.362, 171.251, 171.252. $0 state + $129 service = $129. Mandatory by May 15 every year starting the year after formation, even when $0 tax is due below $2,470,000 annualized revenue. Form 05-163 abolished for 2024+ reports. Late filing risks $50 penalty, forfeiture and personal liability for debts incurred during forfeiture.
Official source: Texas ComptrollerOfficial 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.
PIR or OIR information?
LLCs, corporations and PLLCs use Form 05-102; LPs and PAs use Form 05-167.
Official source: Texas ComptrollerDeadline missed?
Address the $50 late penalty and forfeiture risk rather than assuming $0 tax excuses late information reporting.
Official source: Texas ComptrollerYour preparation checklist
- Formation calendar year recorded for first May 15 report
- PIR officers/directors/managers or OIR owners verified
- Comptroller taxpayer account and Webfile access ready
- $0 state information-report fee and $129 service separated
- Submitted information-report acknowledgment retained
Texas Public Information Report: May 15 Deadline — decision path
Texas Public Information Report: May 15 Deadline — decision 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 |
|---|---|---|
| Texas Public Information Report: May 15 Deadline | Form 05-102 / Form 05-167 · SB 3 / Tex. Tax Code §§ 171.362, 171.251, 171.252. $0 state + $129 service = $129. Mandatory by May 15 every year starting the year after formation, even when $0 tax is due below $2,470,000 annualized revenue. Form 05-163 abolished for 2024+ reports. Late filing risks $50 penalty, forfeiture and personal liability for debts incurred during forfeiture. | Official source: Texas Comptroller |
| 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
Form 05-102 PIR; the OIR Form 05-167 applies to LPs/PAs.
Official source: Texas Comptroller$0 Comptroller state fee plus $129 Corp USA service equals $129.
Official source: Texas Comptroller