Ortholo

When you form a Texas LLC, the Texas Comptroller may send you a franchise tax questionnaire to set up your franchise tax account. Responding promptly establishes your taxpayer account so you can file your first franchise tax report by the May 15 deadline. Every Texas LLC is subject to franchise tax obligations from the date of formation — whether or not you receive a questionnaire, the annual filing requirement applies to your LLC immediately.

Step 1: Understand What the Texas Franchise Tax Questionnaire Is

The Texas franchise tax questionnaire is an account-setup form sent by the Texas Comptroller of Public Accounts to newly registered businesses. When you file your LLC's Certificate of Formation with the Texas Secretary of State, the SOS forwards your entity information to the Comptroller. The Comptroller then uses a questionnaire to gather the details it needs to open your franchise tax account in its system.

The questionnaire is sometimes delivered as a mailed letter with a scannable form, and sometimes the Comptroller simply opens your account automatically and sends you your 11-digit Texas taxpayer number without requiring you to return a questionnaire. Either way, the end result is the same: you get a taxpayer number that you'll use to file franchise tax reports through the Comptroller's WebFile system.

Key items the questionnaire typically asks for:

  • Business start date (the date your LLC was officially formed)
  • Fiscal year end (most small LLCs use December 31)
  • Business mailing address and principal office address
  • Names of managing members or officers
  • NAICS industry code (a standard business classification code)
  • Estimated annual revenue for the first year

Common mistake: Many new LLC owners assume the franchise tax questionnaire is optional paperwork or spam. It is neither — it is how the Comptroller opens your official tax account. Ignoring it does not mean the filing obligation disappears.

Step 2: Locate Your Texas Taxpayer Number

Whether or not you received a questionnaire in the mail, you need your 11-digit Texas taxpayer number before you can set up a WebFile account and file franchise tax reports online.

How to find your taxpayer number if you haven't received it:

  1. Go to comptroller.texas.gov/taxes/franchise
  2. Click "WebFile" and select "I need a taxpayer number"
  3. Search for your entity by name or EIN to retrieve your assigned number
  4. Alternatively, call the Comptroller's Franchise Tax section at 1-800-252-1381

If your LLC is brand new and not yet in the system: It can take 4–8 weeks after SOS filing for the Comptroller to open your account. If you need to file before your account is ready, contact the Comptroller's office directly for guidance.

This step typically takes 5–10 minutes online.

Step 3: Complete and Return Any Mailed Questionnaire

If the Comptroller mailed you a questionnaire or "responsible party letter," complete and return it promptly. Failing to respond doesn't prevent the account from being created, but it can delay correspondence and result in an inaccurate record — for example, the wrong fiscal year end, which affects which year's revenue your first report covers.

How to complete the questionnaire accurately:

  1. Business start date: Use the effective date on your Certificate of Formation — not the date you started doing business.
  2. Fiscal year end: Enter December 31 unless your LLC has a non-calendar fiscal year.
  3. NAICS code: Find your business's 6-digit code at the US Census Bureau NAICS lookup — pick the closest match to your primary business activity.
  4. Estimated revenue: Provide a good-faith estimate for your first year. This does not lock in any tax obligation.
  5. Managing members: List all managing members or managers, using the same names and addresses as your Certificate of Formation.

Return the completed form using the prepaid envelope provided, or follow the Comptroller's instructions for online submission if a web link is included.

Step 4: Set Up Your WebFile Account and Plan for May 15

Once your franchise tax account is open, you can create a WebFile account at comptroller.texas.gov to file online. WebFile is the Comptroller's secure portal for all franchise tax filings.

To create your WebFile account:

  1. Go to comptroller.texas.gov/taxes/franchise
  2. Click "WebFile" and select "New User"
  3. Enter your 11-digit taxpayer number and the access code mailed to you — or use the "I don't have an access code" option to request one
  4. Complete registration and save your login credentials

What you'll file each year by May 15:

  • Franchise Tax Report (Form 05-169 EZ Computation for revenue ≤ $20M, or Form 05-158-A/B Long Form for revenue over $20M)
  • Public Information Report (Form 05-102, filed in the same WebFile session at no charge)

If your LLC's total revenue is below $2,650,000 (the 2026 no-tax-due threshold), you owe $0 in franchise tax — but you still must file. Failure to file triggers a $50 late penalty plus 5–10% on any tax owed, and sustained non-filing can result in forfeiture of your LLC's right to transact business in Texas.

See Ortholo's guide to Texas LLC annual requirements for full annual filing details.

Quick Reference

DetailInfo
WhatFranchise tax account setup questionnaire from the Texas Comptroller
WhoNewly formed Texas LLCs, corporations, and other taxable entities
When receivedShortly after SOS filing; respond promptly (typically within 30 days)
WhereTexas Comptroller of Public Accounts
First annual report dueMay 15 of the year after your LLC was formed
No-Tax-Due Threshold (2026)$2,650,000 annualized total revenue
Penalty for non-filing$50 + 5–10% on tax owed; forfeiture risk
How to get taxpayer numberMailed by Comptroller, or look up at comptroller.texas.gov

Frequently Asked Questions

What is the Texas franchise tax questionnaire?

The Texas franchise tax questionnaire is a form the Texas Comptroller sends to newly registered businesses to set up their franchise tax account. It collects basic information — including your business start date, fiscal year end, and industry classification — so the Comptroller can open your account and assign an 11-digit taxpayer number. Receiving this questionnaire means your LLC is in the system and will be required to file franchise tax reports annually by May 15.

What happens if I ignore the Texas franchise tax questionnaire?

Ignoring the questionnaire does not eliminate your franchise tax obligation. The Comptroller will still open a franchise tax account for your LLC based on information it received from the Secretary of State — but your account may have inaccurate details, such as the wrong fiscal year end, which can complicate your first filing. More importantly, the May 15 annual filing obligation applies regardless: failure to file triggers a $50 penalty, plus 5% (1–30 days late) or 10% (30+ days late) on any tax owed, and sustained non-filing can result in forfeiture.

Do I need to complete the questionnaire before I can file franchise tax?

You do not need to return the questionnaire before filing — but you do need your 11-digit Texas taxpayer number, which the questionnaire or a separate Comptroller letter provides. If you've lost your number or never received one, you can look it up on the Comptroller's website or by calling 1-800-252-1381. Once you have your number, you can create a WebFile account and file your franchise tax reports online.

When do I have to file my first Texas franchise tax report?

Your first franchise tax report is due May 15 of the year following the year your LLC was formed. If you formed your LLC in 2025, your first report is due May 15, 2026. New LLCs report on a calendar year (January–December), so your first report will cover a partial year if you formed mid-year.

Does my Texas LLC have to file if it made no money?

Yes. Every Texas LLC must file a franchise tax report and Public Information Report by May 15, regardless of revenue. The filing requirement is separate from the tax owed. If your revenue is below the $2,650,000 no-tax-due threshold for 2026, your tax owed is $0 — but you must still submit the filing. Failure to file triggers the same $50 penalty and forfeiture risk as if you owed tax. See Ortholo's guide to Texas LLC annual requirements for full details.

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.

Check my obligations — free →

Disclaimer: This page is for general informational purposes only and does not constitute legal or tax advice. Laws, thresholds, and deadlines change — verify all requirements with the official state sources listed below before taking action.

Last verified: 2026-05-19

Sources: