Texas Tax Clearance Letter vs. Certificate of Account Status: Which One Do You Need? (2026)

01 / The direct answer

Bringing a forfeited company back? You need the Comptroller's tax clearance letter (Form 05-377). Closing the company for good? You need a Certificate of Account Status (Form 05-305). They aren't interchangeable, and the SOS will reject a filing that has the wrong one. Tax Code ch. 171 · Request forms: 05-391 (clearance) / 05-359 (account status) · Wait 2–3 business days after any payment.

Official source: Texas Comptroller

Last reviewed: October 30, 2026

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02 / Follow the decisions

Start with the right question.

Company was forfeited and you want to keep operating

Request the clearance letter.

Official source: Texas Comptroller

Company is active and you want to close it

Request the account-status certificate.

Official source: Texas Comptroller

Company is forfeited and you want to close it

Request the combined reinstate-and-terminate certificate. It can only be used for that combined filing.

Official source: Texas Comptroller

Out-of-state company already dissolved at home

No certificate is needed to end its Texas registration; settle Texas taxes and send home-state documents.

Official source: Texas Comptroller

03 / Before you proceed

Your preparation checklist

Look up the entity's status and every missing report year in the Comptroller's taxable-entity search.
File each missing franchise tax report and PIR/OIR.
Pay tax, penalties and interest; note the payment date.
Wait 2–3 business days.
Request the right document in Webfile, or mail the paper form.
File the document with the SOS form and fee via SOSPortal or mail.

Common trap: A sales-tax permit left open blocks the termination certificate even if franchise tax is clean. Every Comptroller account has to be closed first.

Common trap: Requesting the letter the same day you pay often returns a “not eligible” answer because the payment has not posted.

Official source: Texas Comptroller

Forfeited and losing contracts?

Before requesting the termination certificate

File all reports, including the final franchise tax report. It covers the period from the day after the last annual report’s accounting period end through a date within 60 days of termination. Pay all tax and close every other Comptroller account before requesting Form 05-305 in Webfile or with Form 05-359.

Certify accurately

The SOS Form 801 reinstatement certification warns that false statements on Chapter 171 documents are a third-degree felony under Tax Code § 171.363. Comptroller assistance: (800) 252-1381.

04 / Your decision tool

Texas Tax Clearance Letter vs. Certificate of Account Status checklist

0 of 6 complete

Look up the entity's status and every missing report year in the Comptroller's taxable-entity search.File each missing franchise tax report and PIR/OIR.Pay tax, penalties and interest; note the payment date.Wait 2–3 business days.Request the right document in Webfile, or mail the paper form.File the document with the SOS form and fee via SOSPortal or mail.

05 / Facts & fees

Keep the requirements separate.

Texas facts at verification date; confirm current requirements before filing.
Requirement	Tax clearance letter	Certificate of Account Status (termination)
Used for	Reinstating after tax forfeiture	Termination, withdrawal or merger
Document number	05-377	05-305
Paper request form	05-391	05-359
What must be filed first	Every missing annual franchise tax and information report	All reports plus a final franchise tax report, and every other Comptroller account closed
Expiration	Request it close to filing	Good through Dec. 31 of the year issued
Goes with SOS form	Reinstatement application (e.g. Form 811 for LLCs)	Certificate of termination (Form 651, $40)