How to File a Texas Public Information Report (Form 05-102)

To file a Texas Public Information Report, gather your entity’s officer, director, manager, or partner details along with your registered agent information, then submit Form 05-102 through the Comptroller’s Webfile system (or by mail) by May 15. The report is an annual snapshot of who runs your business, and once you have the information in front of you, the online filing takes about fifteen minutes.¹

Confirm You File the PIR (Not the OIR)

Form 05-102 is the right form if your business is a corporation, LLC, limited partnership, professional association, or financial institution formed in Texas or with nexus here. Out-of-state entities registered with the Texas Secretary of State to do business in Texas file it too.¹²

Everything else — sole proprietorships, general partnerships, and other structures not in that list — files the Ownership Information Report (Form 05-167) instead. The deadlines and submission methods are the same.¹

One point worth pinning down before you start: you owe the PIR even if your annualized total revenue falls at or below the $2.47 million no-tax-due threshold and you don’t owe any franchise tax. The report is an information filing, not a tax payment, so “no tax due” status doesn’t excuse you from it.¹

A short list of entities skip the filing entirely: those exempt from Texas franchise tax, qualifying new veteran-owned businesses within their first five years, passive entities, and entities that are neither organized in Texas nor have nexus here.¹

Gather This Information First

Pull everything together before you open the form. You’ll need:

Your entity’s legal name exactly as it appears on your formation documents.
Your Texas Secretary of State file number (up to 10 digits).
Your 11-digit Texas Comptroller taxpayer number.³
The name, title, and current mailing address for every officer, director, manager, or general partner, depending on your entity type.
The name and address of your registered agent.

For a corporation, the management roster usually covers the president, secretary, treasurer, and each board member. For an LLC, list managers or managing members depending on whether the company is manager-managed or member-managed. Check titles and addresses against your bylaws or operating agreement before filing. Stale information here is the most common reason entities end up amending later.

Registered Agent Details

The registered agent is the person or entity designated to accept legal documents on behalf of your business. That role can be filled by an individual Texas resident, an officer or employee of the company, or a service company authorized to do business in Texas. Your entity cannot serve as its own registered agent, and no government agency can fill the role.⁴

The registered office address has to be a physical street location in Texas where someone can hand-deliver legal papers. A mailbox service or P.O. box will not satisfy the requirement.⁵

Important boundary: if you need to change your registered agent or registered office, that change has to be filed directly with the Secretary of State. Updating the name or address on the PIR does not change your official registered agent on file.¹

The May 15 Deadline

The PIR is due May 15 each year, the same deadline as the Texas franchise tax report. When May 15 falls on a weekend or federal holiday, the deadline moves to the next business day.⁶ The report reflects your management structure as of the filing date, so use current information rather than last year’s roster.

If you can’t make May 15, request an extension to November 15 through Webfile or on Form 05-164 on or before the original deadline. For the extension to be valid, you have to pay either 90 percent of the tax that will be due with the current year’s report or 100 percent of the tax reported as due on the prior year’s report by May 15. If you make an online extension payment, don’t also submit a paper Form 05-164; the payment itself is the extension request.⁷

Filing Through Webfile

The fastest way to submit is the Comptroller’s Webfile system. Log in to your eSystems account, select your entity, and enter the officer, director, and registered agent data into the online form. Review the entries, submit, and save or print the confirmation number the system returns. That confirmation is your proof of filing.¹

If you don’t already have a Webfile account, you’ll need your 11-digit taxpayer number and your Webfile (XT) number to set one up.

Filing by Mail

To file on paper, download the current version of Form 05-102 from the Comptroller’s website, complete it, and mail it to:

Texas Comptroller of Public Accounts
P.O. Box 149348
Austin, TX 78714-9348¹

Use a mailing method with tracking so you can prove timely delivery if a question comes up later. Once the Comptroller processes the report, the information becomes part of the public record and is searchable through the state’s online database.

What Happens If You File Late

A late PIR carries a flat $50 penalty, even if your entity owes no franchise tax.⁸ If you also owe franchise tax and pay it late, penalties stack on top: 5 percent of the tax due at 1 to 30 days late, and 10 percent past 30 days.⁹

The bigger risk sits behind the $50. If the report stays unfiled, the Comptroller can begin forfeiture of your entity’s right to transact business in Texas. A forfeited entity cannot sue or defend itself in Texas courts and cannot amend its certificate of formation or registration. Officers and directors may also face personal liability for obligations the entity incurs while forfeited.¹⁰

Correcting a Filed Report

If you spot an error after submitting, print a fresh copy of Form 05-102, write “Amended” at the top, and include a cover letter that explains what needs correction. Mail it to the same P.O. Box 149348 address in Austin. For time-sensitive corrections, mark the filing “urgent” and fax it to 512-475-0433. The Comptroller’s office passes the updated information to the Secretary of State.¹

For routine changes to officers or directors that occur after your annual filing, you don’t need to amend right away. The Comptroller expects those updates on the next annual PIR.

The PIR Is Separate From Federal BOI Reporting

Some owners confuse the Texas PIR with the federal Beneficial Ownership Information (BOI) report under the Corporate Transparency Act. They are separate obligations with different agencies. As of March 2025, the Treasury Department issued a rule exempting all domestic reporting companies from BOI filing, so entities formed by filing with a U.S. state secretary of state no longer report beneficial ownership to FinCEN. The federal requirement now applies only to foreign-formed entities registered to do business in a U.S. state.¹¹¹²

Your Texas PIR obligation is unaffected by any of that. Even with no federal filing on your plate, the state report is still due every May 15.

1
Texas Comptroller of Public Accounts. Texas Franchise Tax Public Information Report and Ownership Information Report
2
State of Texas. Texas Code Tax Code – Section 171.203
3
Texas Comptroller of Public Accounts. Identify Taxpayer
4
Office of the Texas Secretary of State. Registered Agents FAQs
5
State of Texas. Texas Code Business Organizations Code – Section 5.201
6
Texas Comptroller of Public Accounts. Due Dates for Taxes, Fees and Information Reports
7
Texas Comptroller of Public Accounts. Franchise Tax Extensions of Time to File
8
Texas Comptroller of Public Accounts. Penalties for Past Due Taxes
9
Texas Comptroller of Public Accounts. Franchise Tax
10
Office of the Texas Secretary of State. Terminations and Reinstatements FAQs
11
FinCEN.gov. Beneficial Ownership Information Reporting
12
Federal Register. Beneficial Ownership Information Reporting Requirement Revision and Deadline Extension