What is the LLC Filing Deadline in Texas?
Texas LLCs must file an annual Public Information Report (PIR) or Ownership Information Report (OIR) by May 15 each year with the Texas Comptroller of Public Accounts. The first report is due May 15 of the year following formation. There is no grace period. Filing is free, but late reports incur a $50 penalty plus additional penalties and interest.
Annual Report Requirements
Your report must include:
- Principal office address
- Principal place of business
- Names and addresses of all managers or members
- Secretary of State file number
- Registered agent information
File online through the Texas Secretary of State portal at https://www.sos.state.tx.us/corp/sosda/index.shtml or contact the Comptroller for assistance.
Penalties for Missing the Deadline
Late filings trigger escalating penalties:
- $50 flat penalty per delinquent report
- 5% additional penalty if paid 1–30 days late
- 10% additional penalty if paid over 30 days late
- Interest accrues after 61 days
Failure to file can result in forfeiture of your right to transact business. The Comptroller may forfeit your LLC, and the Secretary of State may involuntarily terminate your entity (Tex. Bus. Org. Code § 11.101).
Reinstatement After Delinquency
If your LLC is terminated for missing the deadline, reinstatement requires:
- Filing all delinquent reports with the Comptroller
- Paying all back taxes, penalties, and interest
- Obtaining a tax clearance from the Comptroller
- Filing a reinstatement application with the Secretary of State ($75 fee)
Contact Information
Texas Secretary of State: (512) 463-5555 or P.O. Box 13697, Austin, TX 78711-3697
Texas Comptroller: https://comptroller.texas.gov/
This is general information, not legal advice.