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Small Business Information Resources > INC and LLC Filing Requirements and Forms (by State) > Texas
Texas Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: May 17, 2007
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.
Secretary of State
Corporations Section
P.O. Box 13697
Austin, Texas 78711
(512) 463-5555
FAX: (512) 463-5709
http://www.sos.state.tx.us/corp/index.shtml
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
Texas Comptroller of Public Accounts
Lyndon B. Johnson State Office Building
111 East 17th Street
Austin, Texas 78774
1-877-662-8375
Franchise Tax: 1-800-252-1381
http://www.window.state.tx.us/taxes/
Texas State Statutes
To research the State Statutes for Texas Corporations, LLCs and Partnerships, click here.
Licensing
Business Licenses
Contact your state or local agencies regarding licensing issues.
Annual Filing Requirements
Corporation Franchise Tax Reports
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Tax: |
The franchise tax is computed at the rate of: (1) 0.25% of net taxable capital and (2) 4.5% of net taxable earned surplus. If the amount computed under either part of the basis formula is zero or less, the tax is zero. If the amount of tax computed is less than $100, the corporation is not required to pay such amount and is not considered to owe any franchise tax for the period.
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Forms: |
Form 05 142/143 - 2007 C or S Corporation Franchise Tax Report (instructions)
Form 05-102 - 2007 TX Franchise Tax Public Information Report
Form 05-141 - 2007 TX No Tax Due Information Report
Annual Tax Form List - 2007 Annual Franchise Tax Reports |
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Due Date: |
The initial tax report and payment are due 89 days after the first anniversary of the beginning date. The annual tax report and payment must be postmarked on or before May 15th of the report year. |
Limited Liability Company
Annual Filing Requirements
LLC Franchise Tax Reports
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Tax: |
The franchise tax is computed at the rate of: (1) 0.25% of net taxable capital and (2) 4.5% of net taxable earned surplus. If the amount computed under either part of the basis formula is zero or less, the tax is zero. If the amount of tax computed is less than $100, the LLC is not required to pay such amount and is not considered to owe any franchise tax for the period.
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Forms: |
Form 05 142/143 - 2007 LLC/Corporation Franchise Tax Report (instructions)
Form 05-102 - 2007 TX Franchise Tax Public Information Report
Form 05-141 - 2007 TX No Tax Due Information Report
Annual Tax Form List - 2007 Annual Franchise Tax Reports
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Due Date: |
The initial tax report and payment are due 89 days after the first anniversary of the beginning date. The annual tax report and payment must be postmarked on or before May 15th of the report year. |
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