Texas Franchise Tax EZ Computation Report: How to File Form 05-169

The Texas franchise tax EZ computation report (Form 05-169) is the simplified filing option for Texas LLCs with $20 million or less in annualized total revenue — which covers the vast majority of small businesses. It's due May 15 each year, even if you owe $0 in tax. Skip it and Texas will assess a $50 penalty immediately, and persistent non-compliance can result in your LLC losing its right to operate in Texas entirely.

Step 1: Confirm you qualify for the EZ Computation form

The EZ Computation Report (Form 05-169) is available to any Texas LLC whose annualized total revenue is $20 million or less. If your revenue exceeds that threshold, you must use the Long Form (Forms 05-158-A and 05-158-B) instead.

"Total revenue" for franchise tax purposes is defined by the Texas Tax Code — it is generally gross revenue before most deductions, not the same as taxable income or net profit. When in doubt, use the gross revenue line from your profit and loss statement as a starting point and check the Comptroller's definition at comptroller.texas.gov.

If your total revenue is at or below the no-tax-due threshold of $2,650,000 (for 2026), you will owe no tax — but you still must file.

Common mistake: Some LLC owners see the $2,650,000 threshold and assume they don't need to file anything. That threshold only means you owe $0 in tax. You still must file Form 05-169 and the Public Information Report by May 15.

This step should take about 5 minutes.

Step 2: Gather the information you need

Before logging into WebFile, pull these together:

• Texas Taxpayer ID number — assigned by the Comptroller when your LLC registered in Texas; find it on any prior filing or your original registration confirmation.
• Annualized total revenue — your LLC's gross revenue for the reporting period, annualized if your filing period is less than 12 months.
• EIN (Employer Identification Number) — your federal tax ID.
• Member/manager names and addresses — needed for the Public Information Report (PIR), which you'll file in the same session.
• Tax rates (if you owe tax): 0.375% for retail and wholesale businesses; 0.75% for all other business types.

This step should take about 10 minutes if your books are current.

Step 3: File Form 05-169 online via WebFile

The fastest and most reliable method is filing through the Texas Comptroller's WebFile portal — it's free, provides instant confirmation, and is strongly preferred over mail.

1. Go to comptroller.texas.gov/taxes/franchise/ and click WebFile.
2. Log in with your eSystems account (or create one free if this is your first time).
3. Select your entity from the list and choose EZ Computation Report (Form 05-169).
4. Enter your annualized total revenue. WebFile will automatically calculate whether you owe tax and how much.
5. Review the calculated figures. If your revenue is $2,650,000 or less, the tax field will show $0.
6. Submit and note your confirmation number.

You can also download and mail a paper Form 05-169 from the Comptroller's forms page, but mailing adds the risk of lost or delayed returns and provides no instant confirmation.

This step should take about 15 minutes for a straightforward LLC.

Step 4: File the Public Information Report in the same session

The Public Information Report (Form 05-102) must be filed alongside your franchise tax report — both are due May 15, and WebFile handles them together. You cannot skip the PIR even if you owe $0 in franchise tax.

After completing Form 05-169, WebFile will prompt you to complete the PIR. You'll need to enter:

• Your LLC's principal office address
• Names and addresses of all members and managers
• Your registered agent information

Common mistake: Submitting the franchise tax form and then logging out before completing the PIR. WebFile won't automatically flag this — your filing may be treated as incomplete, which can trigger forfeiture of your LLC's privileges even if the tax portion is filed correctly.

See the full walkthrough on the Texas public information report for LLCs page.

Step 5: Save your confirmation and pay any tax owed

After submitting, WebFile displays a confirmation number. Screenshot or download it and store it with your business records. This is your proof of filing if the Comptroller's office ever has questions.

If you owe tax (revenue over $2,650,000), payment is due at the same time as the report — May 15. You can pay via electronic check or credit card within WebFile.

If you can't pay the full amount, file the report anyway. The flat $50 late-filing penalty applies whether you owe tax or not — filing on time with a payment plan is always better than not filing at all.

Quick Reference

Frequently asked questions

What is the Texas franchise tax EZ computation report?

The EZ Computation Report (Form 05-169) is a simplified franchise tax filing for Texas businesses with $20 million or less in annualized total revenue. It's filed every May 15 alongside the Public Information Report. Despite the word "EZ," it is mandatory — skip it and you face penalties and eventual forfeiture of your LLC's right to operate in Texas.

Who qualifies to use Form 05-169 instead of the Long Form?

Any Texas LLC with $20 million or less in annualized total revenue qualifies for Form 05-169. If your revenue exceeds $20 million, you must use the Long Form (05-158-A and 05-158-B) instead. Tax rates are the same regardless of which form you use: 0.375% for retail and wholesale businesses, 0.75% for all others.

What happens if I don't file the EZ computation report by May 15?

Texas assesses a $50 late-filing penalty as soon as the deadline passes. If you owe tax, an additional 5% penalty applies if you're 1–30 days late, rising to 10% after 30 days. Continued failure to file can result in the Comptroller forfeiting your LLC's right to transact business in Texas — and officers can become personally liable for the entity's debts under Texas Tax Code §§ 171.251 and 171.255.

Do I still have to file Form 05-169 if my LLC made no money?

Yes. The no-tax-due threshold ($2,650,000 in 2026) only determines whether you owe money — it does not excuse you from filing. Every Texas LLC must file a franchise tax report by May 15, even with zero revenue.

Can I file Form 05-169 by paper mail instead of online?

Yes. Download Form 05-169 from the Comptroller's forms page and mail it to the address on the form. That said, online filing through WebFile is faster, provides instant confirmation, and is the method the Comptroller's office recommends. Mail-in filings have no tracking and leave you without proof of receipt until the Comptroller processes the return.

Last verified: 2026-04-28

Sources: Texas Comptroller — Franchise Tax · Franchise Tax Forms · PIR/OIR Filing Requirements