Texas LLC franchise tax no tax due report: the form is gone, but the filing job is not
Texas changed the filing rules. For report year 2024 and later, a taxable entity whose annualized total revenue is at or below the no-tax-due threshold is not required to file a No Tax Due Report. But that does not mean there is no filing at all. The Texas Comptroller says those entities still have to file a Public Information Report or Ownership Information Report, and some entities still have to file an E-Z Computation Report or Long Form in special cases.
The short answer
If you are looking for the old Texas No Tax Due Report for an LLC, stop looking. The Comptroller discontinued it for report year 2024 and later. For many LLCs under the threshold, the filing job now becomes Public Information Report only. For some other situations, the entity may still need an E-Z Computation Report or Long Form plus the information report.
That is why so many older guides are now wrong. They still tell owners to file Form 05-163. Texas says that form is not available for new reporting periods.
| Texas no-tax-due item | Current rule |
|---|---|
| Old no tax due form | Discontinued for report year 2024 and later |
| Entity under no-tax-due threshold | No No Tax Due Report required |
| Still required for many LLCs under threshold | Public Information Report (Form 05-102) |
| 2026 no-tax-due threshold | $2.65 million annualized total revenue |
| Zero Texas gross receipts entity | Must file E-Z Computation Report or Long Form, plus PIR or OIR |
| Passive entity | Must file E-Z Computation Report or Long Form, but no PIR or OIR |
What changed
The Texas Comptroller says Senate Bill 3 increased the no-tax-due threshold and eliminated reporting requirements for certain entities. The big practical change is that an entity with annualized total revenue at or below the no-tax-due threshold is not required to file a No Tax Due Report anymore.
That sounds like less paperwork, and for some entities it is. But it is not the same as no paperwork. The Comptroller repeats several times that these entities are still required to file a Public Information Report or Ownership Information Report.
Texas says the No Tax Due Report is not available for 2024 and later, but an entity under the threshold is still required to file a Public Information Report or Ownership Information Report.
What most Texas LLCs should file now
For a Texas LLC, the usual information report is Form 05-102, the Public Information Report. The Comptroller's PIR page says each taxable entity formed as an LLC that is organized in Texas or has nexus in Texas must file the PIR annually to satisfy filing requirements.
So if your LLC is under the threshold and you owe no tax, the likely filing job is still not zero. It is usually the PIR.
The threshold number for 2026
The Texas Franchise Tax Report Forms page says the no-tax-due threshold for the 2026 report is $2.65 million. That is the number owners need for the current reporting year when deciding whether the LLC falls under the no-tax-due rule.
Be careful with older articles that quote much lower thresholds. Those numbers may have been correct for earlier years and wrong for this one.
When a no-tax-due LLC still files more than the PIR
The update page lists exceptions that still require a tax report form. A taxable entity with zero Texas gross receipts must file either the E-Z Computation Report or the Long Form and also file the PIR or OIR. A qualifying REIT must file a report form and a PIR or OIR as well.
Passive entities are different. The Comptroller says a qualifying passive entity must file either the E-Z Computation Report or the Long Form, but it does not need to file a PIR or OIR.
That is why "no tax due" is no longer enough information by itself. You still need to know which kind of entity you are and whether a special reporting rule applies.
What the PIR does not fix
Texas also says registered-agent or registered-office changes cannot be made on the PIR or OIR. Those changes must be filed directly with the Secretary of State. So even if you are already filing the PIR, do not assume it updates every important record automatically.
This matters for LLC owners who are trying to clean up multiple admin items at once. Texas keeps some of those tasks in separate lanes.
Bottom line
The Texas LLC no-tax-due report, as people used to know it, is gone for report year 2024 and later. If your LLC is at or below the no-tax-due threshold, you generally do not file the old No Tax Due Report anymore. But you often still must file the Public Information Report, and some entities still need an E-Z Computation Report or Long Form depending on their facts. For 2026, the threshold is $2.65 million. So the honest answer is not "no tax due means nothing to file." It is "the old form is gone, but you still need the right filing mix."