Texas LLC Compliance Calendar 2026

Your Texas LLC has a handful of recurring deadlines in 2026, and missing them can mean penalties or even losing the right to do business. The one nearly every LLC shares is May 15, when the franchise tax report and Public Information Report are due — even if you owe $0. This month-by-month compliance calendar maps out every franchise tax, sales tax, unemployment insurance, and new-hire deadline so you can plan the whole year at a glance.

Disclaimer: This guide is for general informational purposes only and does not constitute legal or tax advice. Rules and dates change — always verify current requirements directly with the relevant agency before acting.

Not every date below applies to every LLC. Some deadlines depend on whether you sell taxable goods, have employees, or file sales tax monthly versus quarterly. Use the full calendar to find the rows that match your situation, then confirm each date with the agency named in the source links.

The 2026 Texas LLC compliance calendar at a glance

The table below lists the standard 2026 deadlines for a Texas LLC. Quarterly sales tax dates assume a calendar-quarter filer; monthly filers instead report on the 20th of every month. Unemployment insurance dates apply only if you have W-2 employees.

Common mistake: Assuming that because you owe no tax, you have nothing to file. Texas requires the Public Information Report every year regardless of revenue, and sales tax permit holders must file zero-dollar returns for quiet periods.

First quarter: January through April

January is the busiest month for employers. If you have staff, your Q4 2025 unemployment insurance wage report and tax payment are due January 31 to the Texas Workforce Commission, and the same date is the federal deadline to deliver W-2 forms to employees and 1099-NEC forms to contractors. Quarterly sales tax filers also have their Q4 2025 return due January 20.

As spring arrives, the Q1 2026 sales tax return is due April 20 for quarterly filers, followed by the Q1 2026 UI wage report on April 30. If you file sales tax monthly, remember that a return is due on the 20th of every month for the prior month's activity — see our Texas sales tax due dates 2026 guide for the monthly schedule and how the Comptroller assigns your filing frequency.

Common mistake: Treating the UI wage report as optional in a slow quarter. As long as you are an active employer, the Texas Workforce Commission expects a quarterly report — file it even if wages were low.

May 15: the deadline every Texas LLC shares

May 15 is the anchor of the Texas compliance year. Every Texas LLC must file its annual franchise tax report and Public Information Report (Form 05-102) with the Comptroller by this date, whether it owes tax or not.

For 2026, LLCs with annualized total revenue under $2,650,000 owe $0 in franchise tax but must still file the PIR. The PIR keeps your registered agent, principal office, and member or manager information current, and the Comptroller forwards it to the Secretary of State. An incomplete or unsigned PIR can trigger forfeiture even if every dollar of tax is paid.

You can file free through the Comptroller's WebFile system. For a deeper look at this deadline and what counts as timely, see our Texas franchise tax due date 2026 guide. If May 15 falls on a weekend or state holiday, the Comptroller rolls the deadline to the next business day — but confirm the current date rather than assuming.

Common mistake: Searching for the old No Tax Due Report (Form 05-163). It was discontinued in 2024. LLCs below the threshold now simply file the PIR — there is no separate no-tax-due form to hunt for.

Second half: July through November

Summer and fall repeat the quarterly rhythm for sellers and employers. The Q2 2026 sales tax return is due July 20, and the Q2 UI wage report is due July 31. In autumn, the Q3 2026 sales tax return is due October 20, with the Q3 UI wage report due October 31.

The other major date in the back half of the year is November 15, the extended franchise tax report deadline. This applies only to LLCs that submitted an extension request by May 15. An extension of time to file is not an extension of time to pay — any tax owed is still calculated from the original May 15 date. If you requested more time this year, treat November 15 as a hard deadline and confirm the mechanics for your account, since mandatory electronic-payment filers follow different extension rules.

Ongoing duties with no fixed calendar date

Two obligations do not sit on a single calendar day but run throughout 2026:

• Registered agent: Your LLC must maintain an active registered agent with a physical Texas address at all times. If your agent resigns or moves, update the record promptly using Form 401 with the Secretary of State, or you risk missing legal notices — including lawsuit service.
• New-hire reporting: Each time you hire or rehire a W-2 employee, you must report it to the Texas Attorney General within 20 days. Late reports carry a $25 penalty each. Our Texas unemployment insurance tax guide covers how new-hire reporting fits alongside your quarterly employer filings.

For a broader task list that pairs with these dates, our Texas LLC annual filing checklist for 2026 and the general Texas LLC compliance checklist walk through each obligation step by step.

Quick reference

FAQ

What is a Texas LLC compliance calendar?

A Texas LLC compliance calendar is a schedule of every recurring filing deadline your LLC faces in a year, organized by date. For 2026 it covers the May 15 franchise tax report and Public Information Report, quarterly sales tax and unemployment insurance filings, and ongoing duties like maintaining a registered agent and reporting new hires within 20 days.

What are the most important 2026 deadlines for a Texas LLC?

The single most important date for most Texas LLCs is May 15, when the franchise tax report and Public Information Report (Form 05-102) are due — even if you owe $0. Employers also track quarterly unemployment insurance reports on April 30, July 31, October 31, and January 31. Sellers track sales tax returns due the 20th of the month after each period.

Do I have to file sales tax and UI reports if I had no activity in the period?

Generally yes. The Texas Comptroller requires sales tax permit holders to file zero-dollar returns for periods with no taxable sales, and the Texas Workforce Commission expects a wage report each quarter you are an active employer. Filing a zero return keeps your account in good standing and avoids automatic late penalties.

What happens if I miss a Texas LLC filing deadline in 2026?

Consequences vary by filing. A late franchise report or PIR triggers a $50 penalty and can eventually lead to forfeiture of your LLC's right to transact business in Texas, with members potentially personally liable. Late sales tax returns carry a $50 charge plus 5–10% on tax owed, and late new-hire reports carry a $25 penalty each. For nuanced situations, consult a CPA or licensed Texas attorney.

What if a deadline falls on a weekend or holiday in 2026?

For franchise tax, the Comptroller rolls the May 15 due date to the next business day when it falls on a weekend or state holiday. Many agencies apply a similar next-business-day rule, but the exact treatment varies by filing. Always confirm the current date directly with the relevant agency rather than assuming a rollover applies.

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.

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Last verified: 2026-08-04

Sources: Texas Comptroller — Franchise Tax | Texas Comptroller — PIR/OIR Filing Requirements | Texas Comptroller — Sales Tax | Texas Workforce Commission | Texas Attorney General — Employer Services | Texas Secretary of State