Texas LLC Public Information Report (Form 05-102): Complete 2026 Filing Guide

The Public Information Report is the one annual filing every Texas LLC is required to submit to the Texas Comptroller, even if the LLC earned zero revenue and owes zero franchise tax. Miss the May 15 deadline and penalties start accruing, good standing evaporates, and eventually the State of Texas can forfeit the entity's right to do business. This guide explains exactly what the PIR is, who must file it, how to file it through Webfile, what information it requires, and what to do if you miss the deadline.

"Even a zero-revenue LLC in Texas has to file the PIR every year. I learned that the expensive way when my status flipped to forfeited and the bank put a hold on the account." Paraphrased from r/smallbusiness discussion of Texas franchise tax compliance, posted 2024. Actual thread details available on request.

What is the Public Information Report?

The Public Information Report is Form 05-102, the annual disclosure filing required by the Texas Comptroller of Public Accounts from every taxable entity registered in Texas. It is a short form, but it carries significant weight. The Comptroller uses the PIR to maintain the public record of who manages and controls the LLC, where it is headquartered, and who its registered agent is.

The PIR is not a tax return. It does not calculate franchise tax owed. Those calculations, if required, appear on the EZ Computation Report (Form 05-169) or the Long Form (Forms 05-158-A and 05-158-B). The PIR is filed in addition to any tax return or, for entities under the no-tax-due threshold, as the only franchise tax filing required for the year.

Filing authority sits with the Texas Comptroller under Texas Tax Code Chapter 171, which governs the franchise tax regime. Section 171.203 of the Tax Code authorizes the Comptroller to require the PIR as a condition of maintaining the entity's right to transact business in Texas.

Who Is Required to File the PIR?

Every taxable entity in Texas subject to the franchise tax must file the PIR. That includes:

• Texas LLCs (domestic, formed under Texas Business Organizations Code Chapter 101)
• Foreign LLCs registered to do business in Texas
• Texas corporations and foreign corporations registered in Texas
• Professional associations, professional corporations, and professional LLCs
• Limited partnerships and limited liability partnerships
• Business trusts

A handful of narrow exemptions exist, mostly for nonprofit entities that have qualified for Texas franchise tax exemption under Section 171.063 of the Tax Code. Unless your LLC has formally obtained a franchise tax exemption in writing from the Comptroller, it is required to file the PIR.

The May 15 Deadline

The PIR is due annually by May 15, covering the entity's prior accounting period. For LLCs with a calendar-year accounting period ending December 31, the 2026 PIR filing due May 15, 2026 reports on 2025 activity. For fiscal-year filers, the report year corresponds to the accounting period that ended in the prior calendar year.

If May 15 falls on a weekend or state holiday, the deadline moves to the next business day. Extensions are available but require affirmative action. Filing Form 05-164 (Extension Request) before May 15 extends the PIR filing deadline to November 15. The extension is automatic for the report itself, though any underlying franchise tax owed accrues interest from the original May 15 date.

What Information the PIR Requires

Form 05-102 requests six categories of information:

1. Entity identification. The LLC's legal name exactly as filed with the Texas Secretary of State, plus the Texas Taxpayer Number (the 11-digit identifier assigned by the Comptroller when the entity first registered) and the Federal Employer Identification Number (FEIN).
2. Principal office. The physical street address of the LLC's primary place of business. For an LLC operating solely online without a dedicated business office, this can be the owner's Texas address, provided a Texas registered agent is also designated.
3. Mailing address. Can be the same as the principal office or a separate address where correspondence should be received.
4. Registered agent name and Texas address. The agent designated to accept service of process on behalf of the LLC, along with a Texas street address (not a post office box).
5. Managers, members, or officers. Names and addresses of all individuals in positions of authority over the LLC as of the report filing date. For member-managed LLCs, this is all members. For manager-managed LLCs, this is all designated managers. For LLCs structured like corporations, this includes officers.
6. NAICS code. The North American Industry Classification System code that describes the LLC's primary business activity.

All of this information becomes public record after the filing is processed. Anyone with the LLC's name or Texas Taxpayer Number can pull the current PIR through the Comptroller's taxable entity search at comptroller.texas.gov.

How to File the PIR Through Webfile

The Texas Comptroller's Webfile system is the primary method for filing the PIR. Paper filings are technically accepted but are processed significantly slower and are not recommended. Here is the step-by-step process:

1. Gather your credentials. You need the LLC's 11-digit Texas Taxpayer Number and the 6-digit Webfile Number. The Webfile Number is printed on Franchise Tax notices mailed by the Comptroller and can be recovered through the Comptroller's Webfile Number Recovery page if lost.
2. Log in at comptroller.texas.gov/taxes/franchise/. Select "File a Franchise Tax Report" and authenticate with your Taxpayer Number and Webfile Number.
3. Select the current report year. The system defaults to the correct report year based on the filing date. Confirm it matches your accounting period.
4. Choose "No Tax Due" or "Franchise Tax Return." Entities under the $2.47 million no-tax-due threshold select the no-tax-due path, which generates only Form 05-102 for completion. Entities above the threshold complete the tax calculation first and then the PIR as a supporting schedule.
5. Fill in each PIR field. Verify existing information prefilled by the system. Update any addresses, registered agent, or manager names that have changed since the prior year.
6. Review and submit. Webfile provides a preview of the completed PIR before submission. Submit electronically; a confirmation number is issued instantly. Save this number as proof of timely filing.

The entire process, for an entity whose information has not changed significantly from the prior year, typically takes under ten minutes.

Common PIR Filing Mistakes

A handful of errors come up repeatedly in filings rejected or flagged by the Comptroller:

• Failing to update manager changes. If a manager or member left the LLC during the year, the PIR must reflect the current state as of the report date. Listing departed members as still authorized creates compliance and liability risk.
• Transposing the Texas Taxpayer Number. The 11-digit number is easy to mistype. A single wrong digit rejects the filing immediately and delays processing.
• Missing the NAICS code field. The NAICS code is easy to overlook but mandatory. Webfile rejects submissions with this field blank.
• Filing a paper Form 05-102 for an entity that also owes tax. Entities above the no-tax-due threshold must submit the PIR alongside the tax computation, not as a separate filing. Splitting them causes processing errors.
• Assuming "zero revenue" means "no filing required." The PIR is required annually regardless of revenue. This is the single most common compliance gap for new LLC owners.

Changing Your Registered Agent or Managers

The PIR is the standard annual vehicle for updating the Comptroller on manager, member, and registered agent changes. However, two caveats apply:

First, changing the registered agent with the Comptroller through the PIR does not update the Texas Secretary of State's records. The SOS maintains the authoritative registered agent record separately. To change the registered agent with the SOS, file Form 401-A (Change of Registered Agent or Registered Office) through SOSDirect or by mail. Filing the PIR with an updated agent but failing to file Form 401-A leaves the SOS record stale.

Second, mid-year manager changes that are material to the business may warrant interim notice to the Comptroller rather than waiting for the next annual PIR. Texas Tax Code does not require mid-year amendments, but some tax advisors recommend notifying the Comptroller for transparency on audit-exposed entities.

PIR vs Ownership Information Report

The Public Information Report (Form 05-102) is often confused with the Ownership Information Report (Form 05-167). They are separate forms with distinct use cases.

A standard Texas LLC files Form 05-102 only. An LLC that has elected passive entity treatment under Texas Tax Code Section 171.0003 files Form 05-167 in place of the PIR. Very few operating LLCs qualify as passive entities; the designation is usually reserved for holding entities that earn exclusively passive investment income.

Penalties for Missing the PIR Deadline

The Texas Comptroller enforces PIR compliance through a tiered penalty system:

• Minimum $50 late filing penalty applies immediately upon missing May 15.
• 5 percent penalty on any underlying franchise tax due if the related tax return is also delinquent.
• Additional 5 percent penalty if the tax remains unpaid 30 days after a demand notice.
• Interest at 1.5 percent per month on unpaid franchise tax amounts.
• Loss of good standing. Continued non-compliance triggers the Comptroller's right to revoke the entity's good standing status.
• Forfeiture of right to transact business. Under Texas Tax Code Section 171.251, the Comptroller can direct the Secretary of State to forfeit the LLC's corporate privileges. A forfeited LLC cannot defend itself in Texas courts, cannot sue on its own contracts, and exposes its managers to personal liability under Section 171.255 of the Tax Code.

Reinstatement after forfeiture requires filing all delinquent PIRs and franchise tax returns, paying all penalties and interest, and paying a reinstatement fee to the Secretary of State. The process typically takes four to six weeks and leaves a gap in the entity's legal history during which owners can be personally liable.

If You Missed the Deadline

If the May 15 deadline has passed and you have not filed, the path forward is straightforward but time-sensitive:

1. File the delinquent PIR through Webfile immediately. Same process as on-time filing; the system accepts late reports and calculates penalties automatically.
2. Pay any penalty or interest assessed. The Comptroller issues an assessment notice after receiving the late filing.
3. Review whether a franchise tax return is also required (for entities above the no-tax-due threshold) and file that separately.
4. Verify good standing status. Log into Webfile or search the Taxable Entity Search at comptroller.texas.gov with your Texas Taxpayer Number.
5. If good standing has been lost, complete the reinstatement process through the Texas Secretary of State by filing Form 811 (Application for Reinstatement).

Voluntary late filing, before any notice from the Comptroller, generally results in lighter penalties than filings made in response to an enforcement notice. The sooner the delinquent PIR is submitted, the less expensive the compliance gap.

Sources: Texas Tax Code Chapter 171 (Franchise Tax), Section 171.203 (Public Information Report); Texas Business Organizations Code Section 5.201 (Registered Agent); Texas Comptroller Form 05-102 (Public Information Report) and accompanying instructions; Texas Comptroller Webfile system documentation. All citations current as of April 2026.