Every Texas LLC, corporation, and limited partnership must file a Texas Public Information Report (Form 05-102) with the Comptroller by May 15 each year — alongside the franchise tax report, and whether or not any tax is owed. Skip it and your entity risks forfeiture of its right to transact business in Texas, plus personal liability exposure for officers and directors under Texas Tax Code §§ 171.251–171.255. This guide explains exactly what the PIR is, who must file, what information you need, and how to complete it step by step.
What is the Texas Public Information Report?
The Texas Public Information Report is an annual disclosure document that every covered Texas entity must file with the Comptroller. Unlike a tax return, the PIR does not calculate any tax. Its purpose is to keep the state's records current on who owns, manages, and is reachable at your business.
The Comptroller collects the PIR and forwards the information to the Texas Secretary of State, where it becomes part of the public record for your entity.
Two versions of the report exist:
| Entity type | Form |
|---|---|
| LLCs, corporations, limited partnerships, professional associations | PIR — Form 05-102 |
| All other taxable entities (e.g., certain trusts, business trusts) | Ownership Information Report (OIR) — Form 05-167 |
For most Texas LLCs, Form 05-102 is the correct form. This guide covers Form 05-102.
Common mistake: Many LLC owners believe the PIR is optional if they owe no franchise tax. That is wrong. The obligation to file the PIR exists entirely independently of your tax liability. Zero revenue, zero employees, no activity — you still must file Form 05-102 by May 15 or face consequences.
Step 1: Gather the information you need
The PIR is a disclosure form, not a financial filing, so you do not need accounting records to complete it. You do need to know who currently owns and manages your LLC.
Collect the following before you start:
- Texas taxpayer number — the 11-digit number assigned by the Comptroller (different from your federal EIN). Find it on any prior Comptroller correspondence, or look it up at the Taxable Entity Search.
- WebFile Access Code — a unique code mailed annually to your registered agent's address. It is required to log in to WebFile for the first time. If you have lost it, request a replacement at comptroller.texas.gov/taxes/franchise/.
- Registered agent name and Texas street address — post office boxes are not accepted as registered agent addresses. If your registered agent has changed since your last filing, update this now.
- Principal office address — the main place of business for your LLC.
- Names and addresses of all current members, managers, or officers — for a single-member LLC, this is just you. For a multi-member LLC, list everyone with an ownership interest. For a manager-managed LLC, list all managers even if they are not members.
Tip: You do not need to include percentage ownership interests or capital contribution amounts on the PIR. The form asks for names and addresses only.
This preparation typically takes about five minutes if you have the information handy.
Step 2: Log in to WebFile
All PIR filings are submitted electronically through the Comptroller's WebFile system. Paper filing is possible but strongly discouraged — it is slower, harder to confirm, and increases the risk of processing errors.
- Go to comptroller.texas.gov/taxes/franchise/.
- Click "File and Pay Franchise Tax."
- Enter your Texas taxpayer number and WebFile Access Code to log in (or use an existing WebFile account if you have already established one).
- If this is your first WebFile login, the system will prompt you to create a username and password for future access.
If you cannot find your WebFile Access Code: Select "I do not have a WebFile number" on the login screen and follow the prompts to request a code by mail to your registered agent's address. Allow 7–10 business days. If the deadline is approaching and you cannot wait, call the Comptroller's office at 800-252-1381 for assistance.
Step 3: Select the Public Information Report
Once you are logged in to WebFile:
- Select your entity from the account list.
- Choose the annual franchise tax filing for the current report year.
- When asked which forms to file, select Public Information Report (Form 05-102).
If your LLC's annualized total revenue is below the $2,650,000 no-tax-due threshold, this is the only form you need to file — no tax computation form is required. If your revenue is above the threshold, you will also file a computation form (EZ Form 05-169 or Long Form 05-158-A/B). See our Texas franchise tax threshold guide for details on which computation form applies.
Step 4: Complete Form 05-102
Form 05-102 has four sections. WebFile walks you through each one.
Section 1 — Entity information
WebFile pre-populates your entity name and taxpayer number from your account. Verify that the legal name shown matches your Certificate of Formation exactly — if there is a discrepancy, do not file until you resolve it with the Secretary of State.
Section 2 — Registered agent and principal office
Enter your registered agent's current legal name and Texas street address. Then enter your LLC's principal office address.
Common mistake: Entering a P.O. box as the registered agent address will cause a processing error. The registered agent must have a physical Texas street address on file. If yours has moved, update Form 401 with the Secretary of State before filing the PIR. See our Texas registered agent requirements guide for instructions.
Section 3 — Officers, directors, members, or managers
This section is where many LLCs go wrong. You must list all current members, managers, or officers with their names and addresses.
Rules to follow:
- For a member-managed LLC: list all members. If an individual owns 100% of the LLC, list that individual.
- For a manager-managed LLC: list all managers. You do not need to list passive members who have no management role, but you may.
- Names must be current as of the filing date — list anyone who currently holds a role, not former officers or managers.
- Addresses do not need to be Texas addresses. Out-of-state members or managers may use their home or business address.
Section 4 — Signature and certification
The PIR must be signed by a current officer, director, or authorized agent of the LLC. In WebFile, this is an electronic signature. You certify that the information is accurate and complete. An incomplete or unsigned PIR can be rejected — and a rejected PIR carries the same forfeiture risk as a missed filing.
Review every entry before submitting. WebFile will flag obvious errors but will not catch factual mistakes like a misspelled name or outdated address.
Step 5: Submit and save your confirmation
After reviewing the completed form:
- Click "Submit" in WebFile.
- The system will display a confirmation number. Write this down or take a screenshot. This is your only proof of timely filing.
- A confirmation email is sent to the address associated with your WebFile account. Check that the email address is current before you file.
The entire process takes about 10–15 minutes once you have your information gathered.
There is no filing fee. You will not see a payment screen for the PIR unless franchise tax is also owed.
Quick reference
| Detail | Info |
|---|---|
| What | Texas Public Information Report — annual entity disclosure |
| Who | All Texas LLCs, corporations, LPs, and PAs |
| When | May 15 annually |
| Where | comptroller.texas.gov/taxes/franchise/ via WebFile |
| Form | 05-102 (LLCs, corps, LPs, PAs) or 05-167 (other entities) |
| Cost | Free |
| Penalty | Forfeiture of entity privileges; personal liability for officers |
FAQ
What is the Texas Public Information Report?
The Texas Public Information Report (PIR) is an annual filing required from all Texas LLCs, corporations, limited partnerships, and professional associations. Filed on Form 05-102 through the Comptroller's WebFile system, it discloses current ownership, management, and registered agent information. It is due May 15 each year alongside the franchise tax report — and must be filed even when no tax is owed.
Who must file the Texas Public Information Report?
Every Texas LLC, corporation, limited partnership, and professional association must file annually. There is no size exemption, no revenue threshold, and no exception for inactive entities. If your entity is formed in Texas or registered to do business in Texas, it must file a PIR (Form 05-102) or Ownership Information Report (Form 05-167) by May 15 each year.
What happens if I don't file the Texas Public Information Report?
Failure to file a completed and signed PIR can trigger forfeiture of your entity's right to transact business in Texas — even if you paid all franchise taxes owed. After forfeiture, Texas Tax Code §§ 171.251, 171.252, and 171.255 allow creditors to pursue officers and directors personally for entity debts. Reinstating a forfeited LLC requires filing all missing reports, paying back taxes and penalties, and submitting reinstatement documents to the Secretary of State.
What information is required on the Texas PIR?
Form 05-102 requires your Texas taxpayer number, registered agent name and Texas street address, principal office address, and the names and addresses of all current members, managers, or officers. No financial data, revenue figures, or ownership percentages are required. The PIR is a disclosure form — the Comptroller uses it to keep the public record of your entity current.
Is there a fee to file the Texas Public Information Report?
No. Filing the PIR through WebFile is free. You will only owe money if your LLC also owes franchise tax. The risk of not filing is not a filing fee — it is forfeiture of your entity's legal standing in Texas and potential personal liability for its officers and directors.
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: 2026-05-08
Sources: Texas Comptroller — PIR/OIR Filing Requirements | Texas Comptroller — Franchise Tax | Texas Tax Code §§ 171.251, 171.252, 171.255