What Is a Texas Public Information Report for an LLC?

The Texas Public Information Report (PIR) is an annual filing that every Texas LLC must submit to the Comptroller by May 15 — filed alongside the franchise tax report, and just as mandatory. Missing it or submitting it incomplete can trigger forfeiture of your LLC's privileges and, under Texas Tax Code §§ 171.251–171.255, make your members and managers personally liable for the LLC's debts. It's free to file and takes about 10 minutes.

Step 1: Know which form applies to your LLC

Texas uses two different forms depending on your entity type:

• Form 05-102 (Public Information Report) — required for LLCs, corporations, limited partnerships (LPs), and professional associations (PAs). This is the one most Texas LLC owners need.
• Form 05-167 (Ownership Information Report / OIR) — used by other entity types not covered by the PIR (for example, certain LLPs).

If you formed a standard Texas LLC, you need Form 05-102. You don't choose between them — the Comptroller's WebFile system will direct you to the correct form based on your entity type.

Both forms are available at comptroller.texas.gov/taxes/franchise/forms/.

Step 2: Understand what the PIR collects

The PIR asks for basic information about who runs and owns your LLC:

• Registered agent name and address (must match what's on file with the Secretary of State)
• Names and addresses of all members and/or managers — every person listed as a member or manager of the LLC as of the filing date
• Principal office address
• State of formation (Texas, for most LLCs)

You are not reporting financial information here. This is a governance document, not a tax form. The Comptroller forwards it to the Secretary of State to keep the public record current.

Common mistake: Listing outdated members or managers because you didn't update after an ownership change. The PIR reflects current ownership as of May 15 — make sure it's accurate.

Step 3: File alongside your franchise tax report

The PIR is not filed separately from the franchise tax report. Both are submitted together in the same WebFile session by May 15 annually.

Here's how:

1. Go to WebFile and log in with your Texas Taxpayer ID number.
2. Select your entity and begin the franchise tax return.
3. When prompted, complete the PIR (Form 05-102) within the same session.
4. Review the PIR for accuracy — especially member/manager names and addresses.
5. Sign (electronically) and submit. The PIR requires a signature; an unsigned PIR is treated as incomplete.
6. Save your confirmation number.

You can also file by mail using a paper Form 05-102, but online filing is faster and provides immediate confirmation.

Critical detail: The PIR must be completed and signed. An incomplete or unsigned PIR can trigger forfeiture even if you paid all taxes owed. The Comptroller is explicit about this.

This step should take about 10–15 minutes.

Step 4: Know what happens if you skip it

Failing to file the PIR — or filing an incomplete one — has two serious consequences:

1. Forfeiture of entity privileges. The Comptroller can forfeit your LLC's right to transact business in Texas. A forfeited LLC cannot enter contracts, sue, or defend itself in Texas courts until reinstated.

2. Personal liability for members and managers. Under Texas Tax Code §§ 171.251, 171.252, and 171.255, when an LLC's privileges are forfeited, the individuals who were responsible for the entity (members, managers, and sometimes directors) can be held personally liable for debts incurred during the forfeiture period. This pierces the liability protection that an LLC normally provides.

Reinstatement is possible but requires filing all missing reports, paying back penalties, and going through a process with the Comptroller — see our guide on reinstating a forfeited Texas LLC. Avoiding forfeiture in the first place is far simpler.

Quick Reference

Frequently asked questions

What happens if I don't file the Texas Public Information Report?

The Comptroller can forfeit your LLC's right to do business in Texas. Once forfeited, your LLC cannot enter contracts, sue, or defend lawsuits until reinstated. Worse, under Texas Tax Code §§ 171.251–171.255, the members and managers of a forfeited LLC can become personally liable for debts the LLC incurs during the forfeiture period — defeating the main protection an LLC provides.

Do I need to file the PIR if my LLC made no money?

Yes. The PIR is required for all Texas LLCs regardless of revenue, activity, or whether any tax is owed. There is no revenue threshold that exempts you from filing the PIR. Even a brand-new LLC that has not yet made a single dollar must file by May 15 of its first full year.

Is the PIR the same as an annual report?

Texas doesn't call it an "annual report," but the PIR functions like one. It updates the public record with your LLC's current members, managers, and registered agent information. Unlike some states, Texas does not charge a fee for this filing. It is always filed alongside the franchise tax report on May 15.

What is the difference between Form 05-102 and Form 05-167?

Form 05-102 is the Public Information Report (PIR) for LLCs, corporations, limited partnerships, and professional associations. Form 05-167 is the Ownership Information Report (OIR) for other entity types not covered by the PIR. If you have a standard Texas LLC, you file Form 05-102. The Comptroller's WebFile system routes you to the correct form automatically.

Can I file the PIR separately from the franchise tax report?

No. The PIR is always filed as part of the same submission as the franchise tax report, due May 15. You complete both in the same WebFile session. They cannot be filed independently of each other, though the PIR itself has no filing fee regardless of what tax (if any) is owed on the franchise tax side.

Last verified: 2026-04-27

Sources: Texas Comptroller — PIR/OIR Filing Requirements · Franchise Tax Forms · Texas Tax Code §§ 171.251–171.255