Texas Public Information Report for LLCs: due May 15, even when no tax is due
Texas LLC owners often hear about franchise tax first and the Public Information Report second. That is backwards. The Public Information Report, usually called the PIR, is one of the core annual filings for Texas LLCs. It is due May 15, and the state says it can still be required even when the LLC does not owe franchise tax.
What the PIR is
The Texas Comptroller says corporations, LLCs, limited partnerships, professional associations, and financial institutions must file the Public Information Report. The PIR is part of the yearly franchise-tax filing cycle. It is not the same thing as your federal tax return, and it is not just a casual business update form.
For an LLC, the PIR helps Texas keep the state record current. The Comptroller's filing help page says domestic LLCs must enter all managers and, if the company is member-managed, all members. It also asks for principal office information, the principal place of business, and the registered agent and office.
Texas PIR basics at a glance
| Texas PIR item | Rule |
|---|---|
| Who files it | Texas or Texas-nexus LLCs that are taxable entities |
| Form name | Texas Franchise Tax Public Information Report, Form 05-102 |
| Due date | May 15 each year |
| Where it goes | Texas Comptroller, usually through Webfile |
| Main content | Managers or members, addresses, registered agent, ownership details |
| Risk if ignored | Forfeiture problems and loss of good standing rights |
The May 15 deadline matters more than people think
The Comptroller's annual report instructions state that annual reports are due May 15 of each year. For LLCs, that yearly cycle includes the PIR. If you think of Texas as a state with no classic annual report, that is only partly true. Texas uses its own labels, but the calendar pressure is still there.
This is why many owners get tripped up. They hear that their revenue is below the no-tax-due threshold, assume there is no annual filing, and move on. Texas does not treat it that way.
Texas says the PIR or OIR is due even if the entity does not have to file a franchise tax report because annualized total revenue is at or below the no-tax-due threshold.
What goes on the report
The Comptroller's help page is unusually direct about the data it wants. It asks for the principal office address within the United States where records are kept, the principal place of business for day-to-day operations, and the names and addresses of each manager or member that must be listed. If the LLC is member-managed, Texas expects all members. If it is manager-managed, Texas expects the managers.
The PIR can also include ownership information about entities this LLC owns and entities that own at least 10 percent of it. That means the form is not just a reminder notice. It is part of how Texas maps who is behind the business.
Can you use the PIR to change your registered agent?
Not really. The PIR includes registered-agent information, but the Texas Secretary of State says registered-agent and registered-office changes should be submitted promptly through the proper filing process. The Form 401 instructions also say the registered office must be a Texas street address where service of process can be personally served during normal business hours, and it cannot be only a mailbox service or telephone answering service.
So if your agent or registered office changed, do not assume the PIR is the safest way to handle that update. Texas treats registered-agent maintenance as its own filing lane.
What happens if you skip it
The Comptroller warns that failure to file a PIR or OIR can lead to forfeiture consequences. The state says those effects can include losing the right to sue or defend in a Texas court, and it can expose officers, directors, partners, members, or owners to personal liability for certain debts.
That is a severe result for a form many owners have barely heard of. The danger is not that the PIR is hard. The danger is that it looks skippable when it is not.
How most LLC owners should think about it
The simplest way to treat the Texas PIR is as an annual compliance checkpoint. Every spring, confirm who manages the LLC, where the records are kept, what the business address is, and whether the registered-agent information is still accurate. Then file before May 15.
If the LLC has no franchise tax due, that may reduce one part of the annual burden. It does not automatically erase the PIR requirement. That is the one sentence most Texas LLC owners need to remember.
Bottom line
The Texas Public Information Report for LLCs is due May 15 and stays important even when the business owes no franchise tax. It is the state's annual record-keeping form for key LLC details, and ignoring it can create real compliance damage. If you run a Texas LLC, put the PIR on the calendar as a yearly must-do, not a maybe.