Texas Franchise Tax Report Forms for 2024

An entity with annualized total revenue less than or equal to the no tax due threshold is not required to file a No Tax Due Report. However, the entity is still required to file a Public Information Report or an Ownership Information Report.

• 05-102, Public Information Report - ANNUAL (PDF)
• 05-167, Ownership Information Report - ANNUAL (PDF)

An entity, including a combined group or an entity with zero Texas gross receipts, can file using the EZ Computation if it has annualized total revenue of $20 million or less. An entity with zero Texas gross receipts need only calculate total revenue and enter zero for Texas gross receipts. A passive entity as defined in Texas Tax Code Section 171.0003 and a Real Estate Investment Trust meeting the qualifications specified in Texas Tax Code Section 171.0002(c)(4) can file this report by blackening the circle that identifies them as such entities and completing only the taxpayer information part of the form. All entities except for passive entities are required to file a Public Information Report or an Ownership Information Report.

• 05-169, EZ Computation Report - ANNUAL (PDF) or FINAL (PDF)
• 05-102, Public Information Report - ANNUAL (PDF)
• 05-167, Ownership Information Report - ANNUAL (PDF)
• 05-170, Payment Form - ANNUAL (PDF) or FINAL (PDF)
• 05-166, Affiliate Schedule (for combined groups) - ANNUAL (PDF) or FINAL (PDF)
• 05-175, Tiered Partnership Report (required for tiered partnerships only) - ANNUAL (PDF) or FINAL (PDF)
• 05-177, Common Owner Information Report (required for combined groups only) - ANNUAL (PDF) or FINAL (PDF)

Any entity that does not elect to file using the EZ Computation and has annualized total revenue that is above the no tax due threshold must file the Long Form report. An entity with zero Texas gross receipts need only calculate total revenue and enter zero for Texas gross receipts. A passive entity as defined in Texas Tax Code Section 171.0003 and a Real Estate Investment Trust meeting the qualifications specified in Texas Tax Code Section 171.0002(c)(4) can also file this report by blackening the circle that identifies them as such entities and completing only the taxpayer information part of the form. All entities except for passive entities must file a Public Information Report or an Ownership Information Report.

• 05-158-A and 05-158-B, Franchise Tax Report (pages 1 and 2) - ANNUAL (PDF) or FINAL (PDF)
• 05-160, Credits Summary Schedule - ANNUAL (PDF) or FINAL (PDF)
• 05-102, Public Information Report - ANNUAL (PDF)
• 05-167, Ownership Information Report - ANNUAL (PDF)
• 05-170, Payment Form - ANNUAL (PDF) or FINAL (PDF)
• 05-166, Affiliate Schedule (for combined groups) - ANNUAL (PDF) or FINAL (PDF)
• 05-175, Tiered Partnership Report (required for tiered partnerships only) - ANNUAL (PDF) or FINAL (PDF)
• 05-177, Common Owner Information Report (required for combined groups only) - ANNUAL (PDF) or FINAL (PDF)
• 05-178, Research and Development Activities Credits Schedule - ANNUAL (PDF) or FINAL (PDF)
• 05-180, Historic Structure Credit Supplement for Credit Claimed on Report - ANNUAL (PDF) or FINAL (PDF)

An extension of time to file a franchise tax report will be tentatively granted upon receipt of an appropriate timely online extension payment or request on a form provided by the Comptroller. Timely means the request is received or postmarked on or before the due date of the original report. If an online extension payment is made, the taxable entity should NOT submit a paper Extension Request (Form 05-164).

• 05-164, Extension Request - ANNUAL (PDF) or FINAL (PDF)
• 05-165, Extension Affiliate List (for combined groups) - ANNUAL (PDF) or FINAL (PDF)

Any taxable entity that owes any amount of franchise tax where the tax was not remitted electronically is required to submit the payment form with a check or money order made payable to the Texas Comptroller. Please put the reporting entity’s Texas taxpayer number and the report year on the check.

• 05-170, Payment Form - ANNUAL (PDF) or FINAL (PDF)

• AP-114, Texas Nexus Questionnaire (PDF) (for these non-Texas entities: corporations, limited liability companies, partnerships, associations, joint ventures, holding companies, joint stock companies and railroad companies)
• AP-231, Texas Trust Questionnaire (PDF)
• AP-223, Bank Nexus Questionnaire (PDF) (for these entities: Savings and Loans, State Banks, Federal Banks, Savings Banks and Foreign Country Banks)
• AP-224, Texas Business Questionnaire (PDF) (for these Texas entities: partnerships, associations, trusts, joint ventures, joint stock companies and railroad companies)

• 05-176, Professional Employer Organization Report / Temporary Employment Service Report (PDF)

• AP-235, Historic Structure Credit Registration (PDF)
• 05-179, Sale, Assignment or Allocation of Historic Structure Credit (PDF)

• 05-359, Request for Certificate of Account Status(PDF)
• 05-391, Tax Clearance Letter Request for Reinstatement (PDF)