Every Texas LLC must file a franchise tax report with the Comptroller by May 15 each year — even if you owe $0. Miss the deadline and a $50 penalty attaches immediately; if you owe any tax, add 5% to 10% on top of that. Ignore it long enough and Texas can forfeit your LLC entirely, making members personally liable for business debts. Here's exactly how to file in about 15 minutes using the Comptroller's free WebFile portal.
Step 1: Determine which form you need
Texas franchise tax uses two different forms depending on your revenue. Before you open WebFile, know which one applies to your LLC:
- EZ Computation (Form 05-169) — use this if your LLC's annualized total revenue for the report year was $2,650,000 or less (the 2026 no-tax-due threshold). If you're below this threshold, your tax due is $0, but you still must file.
- Long Form (05-158-A/B) — use this if your annualized total revenue exceeded $2,650,000.
Common mistake: Many LLC owners assume "no tax due" means "no filing required." Wrong. The filing obligation is separate from whether you owe money. Every Texas LLC must file an annual report — those under the threshold simply report $0 tax owed.
What counts as "total revenue"? For franchise tax purposes, total revenue is generally your LLC's gross receipts minus a few specific exclusions such as returns and allowances. For most simple LLCs, it is your total business income before expenses. The WebFile system walks you through the calculation.
Step 2: Gather what you need before logging in
Having these items ready before you open WebFile saves you from getting stuck mid-filing:
- Your Texas taxpayer number — an 11-digit number assigned by the Comptroller (different from your federal EIN)
- Your WebFile Access Code — mailed annually to your registered agent's address; request a replacement online if needed
- Your revenue figures for the report year (January 1 – December 31 of the prior calendar year)
- Registered agent name and address — required for the Public Information Report filed in the same session
- Names and addresses of all managers or members — also for the PIR
Tip: If you can't find your Texas taxpayer number, search for your LLC by name at the Taxable Entity Search — it appears in the search results.
Step 3: Log in to Texas WebFile
Go to comptroller.texas.gov/taxes/franchise/ and click "File and Pay Franchise Tax." This takes you to the WebFile portal.
If you have filed before, log in with your existing WebFile credentials. If this is your first time:
- Click "New User? Sign Up."
- Enter your Texas taxpayer number and the WebFile Access Code mailed to your registered agent.
- Create a username and password.
- Select the franchise tax report type when prompted.
Common mistake: Some LLC owners try to use a personal Texas.gov login or their Secretary of State account to access WebFile. These are separate systems. WebFile is Comptroller-specific and requires the WebFile Access Code tied to your taxpayer number.
Step 4: Complete and submit your franchise tax report
Once logged in, WebFile guides you through each field. Here's what the major sections cover:
For the EZ Computation (Form 05-169):
- Enter your total revenue for the report year
- The system calculates your taxable margin and confirms whether tax is owed
- Most LLCs under the $2,650,000 threshold will confirm $0 tax due and proceed
For the Long Form (05-158-A/B):
- Choose your margin calculation method: 70% of total revenue, revenue minus cost of goods sold, revenue minus $1 million, or revenue minus compensation — pick whichever gives you the lowest taxable margin
- Apply the correct tax rate: 0.375% for retail and wholesale businesses; 0.75% for all other businesses
- Calculate and report your final tax
Review every line before submitting. Errors can trigger a follow-up request from the Comptroller and delay clearing your account. This should take about 10 minutes for the EZ Computation form and 30–60 minutes for the Long Form.
Step 5: File the Public Information Report at the same time
The Public Information Report (Form 05-102) is a required companion filing due on May 15 alongside the franchise tax report. The WebFile system prompts you to complete it immediately after your tax report — do not skip it.
The PIR collects:
- Your LLC's principal office address
- Registered agent name and address
- Names and addresses of all officers, directors, managers, or members
Why this matters: Failing to file a complete, signed PIR triggers forfeiture of entity privileges under Texas Tax Code §§ 171.251, 171.252, and 171.255 — even if you paid every dollar of franchise tax. Officers and members then become personally liable for entity debts. This is a real consequence that catches many LLC owners off guard.
For a full field-by-field walkthrough, see our Texas Public Information Report guide.
Step 6: Pay any balance due
After submitting both reports, WebFile shows your total balance. Pay through the portal using:
- Electronic funds transfer (ACH debit) — free
- Credit or debit card — a convenience fee of approximately 2.19% applies
If you owe $0 (which is the case for most LLCs under the $2,650,000 threshold), you will see a $0 balance and simply complete the submission without a payment step.
Save a copy of your payment confirmation number and the filing confirmation page. If the Comptroller ever questions your filing, you will want proof of both the submission date and payment.
Step 7: Confirm your filing was accepted
After submitting, check your account status within 24–48 hours:
- Go to the Taxable Entity Search
- Search by your LLC name or Texas taxpayer number
- Confirm your account status shows Active with no delinquent report years listed
If you see a delinquent report year after 48 hours, contact the Comptroller's Franchise Tax division at 1-800-252-1381. Processing delays happen, especially in April and May when thousands of reports are submitted simultaneously.
Quick reference
| Detail | Info |
|---|---|
| What | Texas Franchise Tax Report (annual) |
| Who | All Texas LLCs, corporations, LPs, LLPs, and PAs |
| When | May 15 annually |
| Where | comptroller.texas.gov/taxes/franchise/ |
| Forms | EZ Computation (05-169) for revenue ≤ $2,650,000; Long Form (05-158-A/B) for revenue > $2,650,000 |
| Cost | Free to file; tax rate 0.375% (retail/wholesale) or 0.75% (all other) on taxable margin above threshold |
| Companion filing | Public Information Report (Form 05-102) — same deadline, same WebFile session |
| Penalty | $50 late fee + 5% on tax owed (days 1–30) or 10% (day 31+) |
| Worst case | LLC forfeiture; personal liability for members and officers |
FAQ
Do I have to file Texas franchise tax if my LLC had no revenue?
Yes. Every Texas LLC must file a franchise tax report by May 15 each year — even with zero revenue or income below the $2,650,000 no-tax-due threshold. The filing obligation and the tax owed are two separate requirements. Skipping the filing triggers a $50 penalty and can eventually lead to forfeiture of your LLC's right to operate in Texas.
What form do I use to file Texas franchise tax?
Most small Texas LLCs use the EZ Computation form (05-169) if annualized total revenue was $2,650,000 or less. If your revenue exceeded $2,650,000, use the Long Form (05-158-A/B). Both forms are filed through the Texas Comptroller's WebFile portal at no charge. See our Texas franchise tax EZ computation guide for a line-by-line walkthrough.
What happens if I miss the May 15 franchise tax deadline?
A $50 late fee applies the moment you miss the deadline. If you owe any franchise tax, you also owe 5% of that amount within the first 30 days late, or 10% if you file more than 30 days after May 15. The Comptroller can eventually forfeit your LLC's right to do business in Texas. See our full guide on what to do if you forgot to file your Texas franchise tax.
Can I file Texas franchise tax by mail instead of WebFile?
Yes, paper filing is allowed. Download Form 05-169 or 05-158-A/B from the Texas Comptroller's website, complete it by hand, and mail it postmarked by May 15 to the Comptroller's office in Austin. That said, WebFile is faster, provides instant confirmation, and lets you file the PIR in the same session — it is the method most LLC owners use.
How long does it take for the Texas Comptroller to process my franchise tax filing?
WebFile filings are typically reflected in the Comptroller's system within 24–48 hours. Paper filings can take two to four weeks to process. After filing online, verify your account status at the Taxable Entity Search to confirm your account shows as Active with no outstanding delinquent reports.
Not sure what else your Texas LLC owes?
Most business owners are surprised by how many filing obligations they have. Ortholo's free compliance checker shows you everything you owe, when it's due, and what happens if you miss it — personalized to your entity.
Last verified: 2026-05-07
Sources: Texas Comptroller — Franchise Tax | Texas Comptroller — PIR/OIR Requirements | Texas Tax Code §§ 171.251–171.255