Corp USA Texas · Texas business formation & compliance
Texas S-Corp Election
S-Corp is federal tax treatment, not a separate Texas formation type. Eligible Form 205 LLCs or Form 201 corporations may file IRS Form 2553 ($0 IRS fee + optional $149 Corp USA preparation service). Texas franchise tax and May 15 PIR duties remain separate.
Corp USA is not a law firm and does not provide legal advice.
- Established 1998 · 28+ Years in Business
- Form 205 / 201 · $300 SOS Fee
- $0 Franchise Tax Under $2.47M (SB 3)
- (667) 274-0865
Texas facts & filing requirements
IRS Form 2553
S-Corp is federal tax treatment, not a separate Texas formation type. Eligible Form 205 LLCs or Form 201 corporations may file IRS Form 2553 ($0 IRS fee + optional $149 Corp USA preparation service). Texas franchise tax and May 15 PIR duties remain separate.
Internal Revenue ServiceMay 15 PIR / OIR remains mandatory
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.
Texas ComptrollerSigned agent consent
TBOC § 5.2011 requires written consent, Form 401-A. Texas registered office must be a physical street address. Naming an agent without consent risks TBOC § 5.207 penalties.
Texas Secretary of StateCompare the numbers before filing
Frequently asked questions
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.
Texas ComptrollerYes. You may use Texas SOSDirect or Texas Comptroller Webfile directly. Our optional service fee is separate. SOSDirect charges a 2.7% card convenience fee on state charges.
Texas Secretary of StateNo. Corp USA is not a law firm and does not provide legal advice. We are a private filing service.
Texas Secretary of State