Requesting Tax Certificates and Tax Clearance Letters

Certificate of Account Status (COAS)

The Business Organizations Code requires registered entities to present a COAS as evidence that their state taxes have been paid before an entity can terminate its existence through filing with the Secretary of State’s office (SOS).

This is the only time a COAS is required. It is not required by banking institutions for financial transactions. If the entity needs proof their franchise account has an "active" right to transact business status, go to the Taxable Entity Search page.

Tax Clearance Letter

Similarly, the law requires entities reinstating a registration with the SOS to provide a Tax Clearance Letter as evidence that the entity has paid the taxes and brought its franchise tax account current. This is the only time a Tax Clearance Letter is required.

Who can submit an electronic request?

Taxpayers and tax preparers who have the franchise tax Webfile (XT) number or who have previously used Webfile for franchise tax and are registered with the SOS can request Certificates of Account Status for Termination or Withdrawal and Tax Clearance Letters for Reinstatement.

NOTE: Certificates for registered limited liability partnerships (LLPs) are not available electronically.

Before You Begin:

Have the Texas taxpayer ID number and franchise tax Webfile (XT) number available before you start. The franchise tax Webfile (XT) number is printed at the top of most Franchise Tax notices sent by the Comptroller.

NOTE: If you do not have your Webfile (XT) number, contact us at 1-800-442-3453, 24 hours a day, 7 days a week. Our automated system can provide a Webfile (XT) number if you provide confidential information from a previously filed franchise tax report, such as total revenue or last payment amount (if greater than zero). If you don’t have that information, you can use the automated system to request the Webfile number to be mailed to you.

Follow these steps after logging onto Webfile. Do NOT use your browser’s back button, or you may lose data you have entered. Click on the HELP link in the top right corner of each webpage to get assistance with the page you are viewing.

Step 1: Login to eSystems. New users must create an eSystems user ID and password. Existing users can log on as returning.

Step 2: Select a taxpayer from the list. If the taxpayer for whom you are requesting a certificate/letter is not listed, add the taxpayer to your assigned account list using their 11-digit taxpayer number and Webfile (XT) number.

Step 3: From the Franchise Tax Menu under Account Self-Service, select "Request a Certificate for Termination (Certificate of Account Status)" or "Request Clearance Letter for Reinstatement" and continue.

Step 4: On the next page, select a function and continue.

If a taxpayer has satisfied all tax requirements, the system will return a PDF file sufficient for filing with the SOS. Otherwise, the system will return either a list of requirements that must be satisfied to receive a certificate or letter, or a message to contact our office for assistance.

Who must submit a printed request?

The following entities must use Form 05-359, Certificate of Account Status (PDF), or Form 05-391, Tax Clearance Letter Request for Reinstatement (PDF), and submit the appropriate request by mail:

Entities that are part of a combined group.
Entities that have been active for franchise tax for less than one year.
Entities registered as limited liability partnerships (LLPs).
Entities not registered with the Texas SOS.
Entities that have an active audit.
Entities whose existence or registration was forfeited prior to Jan. 1, 2000.
Entities with past due franchise tax filings and/or liabilities prior to Jan. 1, 1992.

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