STATE FOLIO — TX · VERIFIED 2026-11-04

Texas

Deadlines, agent rules, and the cost of a miss — kept by Texas Secretary of State (entity record) and Texas Comptroller of Public Accounts (franchise tax), checked against the state’s own publications on 2026-11-04. If a figure here ever disagrees with the state’s page, the state’s page governs and our re-verification queue takes the correction the same week.

Verified 2026-11-04 Full mail mirroring available

Filing window / due rule (LLC)

May 15 of each year (franchise tax report and Public Information Report to the Texas Comptroller; no SOS annual report)

File number, as the state issues it

10-digit file number — Secretary of State; Comptroller taxpayer ID is separate

Late charge (LLC)

$50 late charge (LLC)

The Texas deadline ledger

Recurring obligations by entity type — sample LLC formed March 15, 2024 for the dated lines

LLC — Franchise Tax Report + Public Information Report

Open

Due May 15, 2027 · 190 days · Fee — · Exposure $50

Corporation — Franchise Tax Report + Public Information Report

Open

Due May 15, 2027 · 190 days · Fee — · Exposure $50

Nonprofit — Periodic Report — only when the Secretary of State requests one

Open

Due — · — · Fee $0 · Exposure $0

LP — Franchise Tax Report + Ownership Information Report (Comptroller)

Open

Due May 15, 2027 · 190 days · Fee $0 · Exposure $50

Open exposure if every line were missed: $150 in state charges alone.

Limited liability company fee note: There is no state fee for the Public Information Report and no franchise tax report fee. Tax itself depends on revenue: entities at or below the Comptroller’s no-tax-due threshold (stated as $2,650,000 for reports due in 2026–2027 in the verified dataset row) file only the information report.

Corporation (for-profit) fee note: There is no state fee for the Public Information Report and no franchise tax report fee. Tax itself depends on revenue: entities at or below the Comptroller’s no-tax-due threshold (stated as $2,650,000 for reports due in 2026–2027 in the verified dataset row) file only the information report.

Nonprofit corporation fee note: The Secretary of State may require a nonprofit corporation to file a periodic report (Form 802) — it is not an annual cycle. Most Texas nonprofits are also outside the franchise tax system unless they have unrelated business income.

Limited partnership fee note: There is no state fee for the Ownership Information Report (LPs file the OIR rather than the PIR), and no franchise tax report fee. Tax itself depends on revenue.

Limited liability company late note: $50 penalty on each report filed after due date; plus 5% of tax paid 1-30 days late, 10% if over 30 days late, interest from 61 days after due date (Comptroller franchise tax page). There is no flat filing fee, because the franchise tax is computed, not charged as a flat fee; entities at/below the no-tax-due threshold ($2,650,000 for 2026-2027) owe no tax but must still file the Public Information Report.

Corporation (for-profit) late note: $50 penalty on each report filed after due date; plus 5% of tax paid 1-30 days late, 10% if over 30 days late, interest from 61 days after due date (Comptroller franchise tax page). There is no flat filing fee, because the franchise tax is computed, not charged as a flat fee.

Nonprofit corporation late note: No recurring late fee is published for the on-request periodic report.

Limited partnership late note: $50 penalty on a late franchise tax report (even when no tax is due), plus 5% of tax at 1–30 days late and another 5% after 30 days. No $50 penalty applies to the OIR itself — but an unfiled OIR can still trigger forfeiture.

First report: First annual report due May 15 of the year following the year the entity became subject to franchise tax (Comptroller FAQ)

Your exact dates depend on your formation date. Run the Entity Checkup and the ledger becomes yours — dated, with the late charges attached to the right cycles.

The Texas brief

Texas is two states in one. The Secretary of State holds the entity record — formation, amendments, and the registered agent. The Comptroller holds the tax record — the franchise tax report and the Public Information Report, both due May 15. The classic Texas mistake is sending the agent change to the Comptroller: it updates a tax mailing address and leaves the public record, and therefore service of process, pointed at the old address. The second Texas quirk cuts the other way: there is no Secretary of State annual report at all, so owners who wait for a report form that never comes miss the May 15 tax-side deadline that does exist.

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The registered agent in Texas

Must designate and continuously maintain a registered agent and registered office in Texas (BOC 5.201): agent may be a domestic/foreign entity registered in Texas or an individual Texas resident, entity may not be its own agent, registered office must be a street address where process may be served during normal business hours, agent consent required (SOS Form 201 instructions)

The agent of record for every entity we serve is Registered Agents Inc, engaged through PNR Wholesale Services LLC — named before purchase, in the agreement, and here. We do not resell an unnamed network.

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What a miss costs in Texas

Forfeiture of the right to transact business in Texas, and possible forfeiture of charter/registration, for failure to meet franchise tax filing requirements (Comptroller Forms 05-211/05-213 notices)

The Dissolution Clock — Texas

The state’s own sequence, from the verified record: Forfeiture of the right to transact business in Texas, and possible forfeiture of charter/registration, for failure to meet franchise tax filing requirements (Comptroller Forms 05-211/05-213 notices)

May 15, each yearThe franchise tax report and Public Information Report fall due at the Comptroller.
The day after the due dateA $50 penalty attaches to a late franchise tax report, plus 5% of tax at 1–30 days and another 5% after 30 days.
On forfeitureThe Comptroller forfeits the entity’s right to transact business; officers, members and owners become personally liable for certain debts incurred after the due date.
On revivalFile every missed report and pay the tax, penalties and interest to revive; leave it unrevived and the Secretary of State forfeits the charter itself.

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Mail in Texas

Full mail mirroring is available in Texas. Service of process and official state mail are scanned to your portal, typically within 24 hours; ordinary business mail sent to your registered office address is mirrored on the same terms, under your mail plan. The physical originals stay on file; a service-of-process item also triggers a phone escalation until you acknowledge it.

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Switching your Texas agent to us

The switch is a relay, not a leap: the new agent is in place before the old one is released, and the change is proven on the state record — never assumed from a submitted form.

Successor filed

The new agent designation goes to the state first. State fee for this folio: $15, at cost.

Read-back

The state record is read back. It must show the new agent before anything else moves.

Release

Only then is the old agent released. ~~Release first, file second~~ — that order leaves the entity with no agent, and it is never run. The shaded node is the no-agent-gap window the relay exists to close.

Instrument: Form 401 — Statement of Change of Registered Agent and/or Registered Office, filed with the Secretary of State. State fee: $15. Per the Secretary of State’s form instructions. The same form handles a new agent, a new office address, or both.

How the no-gap switch works, state by state

Texas questions, answered from the record

Does Texas have an LLC annual report?

No — Texas has no Secretary of State annual report for LLCs or corporations. What is due every May 15 is the Comptroller’s franchise tax report and the Public Information Report (PIR). Entities at or below the no-tax-due revenue threshold file only the PIR — but the PIR is due either way.

When is the Texas franchise tax report due?

May 15 each year, to the Texas Comptroller: the franchise tax report (if your revenue is above the no-tax-due threshold) and the Public Information Report (everyone). A new entity’s first report is due May 15 of the year after it becomes subject to the tax.

How much does it cost to change a Texas registered agent?

Filing Form 401, the Statement of Change of Registered Agent and/or Registered Office, with the Secretary of State costs $15. The change does not go through the Comptroller — filing it there only updates a tax mailing address.

Can my Texas LLC be its own registered agent?

No. Texas law says the filing entity cannot act as its own registered agent. The agent must be a Texas-resident individual or an organization registered in Texas, and the person named must have consented to serve.

What happens if a Texas entity never files its franchise tax report?

The Comptroller forfeits the entity’s right to transact business in Texas. The entity generally loses the right to sue or defend in Texas courts, and its officers, members, and owners become personally liable for certain debts incurred after the due date. Leave it unrevived and the Secretary of State forfeits the charter or registration itself.

Sources: Secretary of State — Form 401 instructions (Change of Registered Agent/Office), rev. 09/26; Comptroller — Franchise Tax Overview (Pub. 98-806); Comptroller — PIR and OIR Filing Requirements. Verification basis: primary-source verification, read 2026-11-04.

The rate card, and the order we open in

The Agent On File — agent, calendar, mail vault$149per entity, per year · renews at $149

Bundled — the annual filing included$199per entity, per year · renews at $199

Filing add-on — one cycle, prepared and filed$129added to the base plan, per use

Launch pricing, published before enrollment opens. State filing fees pass through at cost and are shown before anything is filed. The reminder tier — one entity’s ledger, watched and reminded — is free.

Enrollment is not open today. It opens when our wholesale fulfillment agreement is executed and a first test order has been completed and proven on the record. The founding list for Texas hears first — by state, in order. Questions before joining: write to the desk.