How to Fill Out and File Texas Form 05-102: Public Information Report

Texas Form 05-102, the Public Information Report, is a one-page annual filing that corporations, LLCs, limited partnerships, professional associations, and financial institutions submit to the Texas Comptroller along with their franchise tax report. You file it every year by May 15, even if your entity owes no franchise tax, and you can submit it through the Comptroller’s Webfile system or by mail. (If you’ve seen the form referred to as “05-611,” that number doesn’t exist in the Comptroller’s system — the correct form is 05-102.)

Who Files Form 05-102

Form 05-102 is the information report for corporations, LLCs, limited partnerships, professional associations, and financial institutions.1Texas Comptroller of Public Accounts. 2026 Texas Franchise Tax Report Information and Instructions Other taxable entities — general partnerships, trusts, joint ventures, and similar structures — file Form 05-167 (the Ownership Information Report) instead.2Texas Comptroller of Public Accounts. Texas Franchise Tax Public Information Report and Ownership Information Report

Owing zero tax doesn’t excuse the filing. Texas Tax Code Section 171.203 requires the public information report from every entity on which the franchise tax is imposed, whether or not any tax is actually due. If your total revenue is below the no-tax-due threshold ($2,650,000 for reports due in 2026), you still send in the PIR.3Texas Comptroller of Public Accounts. Franchise Tax

What to Gather Before You Start

Pull these items together before opening the form or logging into Webfile:

  • Your 11-digit Texas Taxpayer Number from prior Comptroller correspondence or the online account status search.4Texas Comptroller of Public Accounts. Qualified Research Exemption
  • Your 10-digit Secretary of State file number. If what you have is shorter, pad it with leading zeros.5Texas Comptroller of Public Accounts. Ownership Types – TexPayment Resource
  • The entity’s exact legal name as filed with the Secretary of State.
  • Principal office and principal place of business addresses.
  • Registered agent name and address. Changes to the registered agent itself go through the Secretary of State, not the Comptroller.6Texas Comptroller of Public Accounts. Franchise Tax Frequently Asked Questions
  • Full name, title, mailing address, and term expiration date for each officer, director, manager, or general partner currently serving.
  • Name and ownership percentage of any entity that owns 10 percent or more of your entity, and any entity your entity owns at 10 percent or more.

Filling Out the Form

The header asks for taxpayer number, entity name, mailing address, state of formation, and report year. Below the header, the form has three substantive sections.7Texas Comptroller of Public Accounts. Texas Franchise Tax Public Information Report

Section A: Officers, Directors, and Management

For each person, enter name, title, mailing address, and term expiration date (where applicable). Who you must list depends on your entity type:8Texas Comptroller of Public Accounts. Public Information and Owner Information Reports

  • Domestic profit corporations and professional corporations list all officers (the president and secretary at minimum) and all directors. One person may hold every office.
  • Domestic nonprofit corporations list all officers (the president and secretary must be different people) and at least three directors.
  • Domestic LLCs list all managers; if member-managed, every member. Officers, if any, are also listed.
  • Limited partnerships list all general partners.
  • Professional associations list all members of the executive committee.
  • Non-Texas entities list the officers and directors required by the laws of the state or country where they were formed.

This is where most PIR errors happen. Omitting a required officer or leaving someone on the list whose term has expired causes processing problems and puts inaccurate information on the public record, because the data the Comptroller publishes online comes directly from the most recently processed PIR.2Texas Comptroller of Public Accounts. Texas Franchise Tax Public Information Report and Ownership Information Report

Sections B and C: Ownership Interests

Section B is for entities that own 10 percent or more of your entity. For each, list the name, state of formation, and ownership percentage. Section C is the reverse: any corporation, LLC, limited partnership, or professional association that your entity owns at 10 percent or more. If no such relationships exist, the sections stay blank.

Signature and Certification

An officer, director, general partner, or other authorized person signs the report, certifying both that the information is true and correct and that a copy has been mailed to each person named in the officer and director section. Submitting through Webfile satisfies the signature and certification electronically.

How to Submit the Report

Webfile

Log in through the Comptroller’s eSystems portal and select Webfile to reach your franchise tax account.9Texas Comptroller of Public Accounts. File and Pay You enter the PIR data directly and receive an immediate confirmation. Approved third-party tax preparation software can also transmit the report electronically.

Electronic filing isn’t optional in every case. All No Tax Due reports due after January 1, 2016 must be filed electronically, and filing on paper when e-filing is required adds a 5 percent penalty.

Mail

If you aren’t required to e-file and prefer paper, print Form 05-102 from the Comptroller’s website, complete and sign it, and mail it to:

Comptroller of Public Accounts
P.O. Box 149348
Austin, TX 78714-934810Texas Comptroller of Public Accounts. Texas Franchise Tax Forms

Deadline and Extensions

The PIR is due May 15 along with the franchise tax report. When May 15 falls on a weekend or holiday, the deadline rolls to the next business day.3Texas Comptroller of Public Accounts. Franchise Tax Webfile accepts filings until 11:59 p.m. Central Time on the due date.9Texas Comptroller of Public Accounts. File and Pay

To extend, submit a request through Webfile or by mail on or before May 15 and pay either 100 percent of the prior year’s tax or 90 percent of the current year’s expected tax.6Texas Comptroller of Public Accounts. Franchise Tax Frequently Asked Questions Extension requests use Form 05-164. In federally declared disaster areas, the Comptroller will grant a 90-day extension from the original due date on request and may allow additional time for franchise tax specifically.11Texas Comptroller of Public Accounts. Disaster Relief Information

What Happens If You File Late or Not at All

Every report filed after the due date carries a $50 penalty, even if the entity owes no franchise tax.3Texas Comptroller of Public Accounts. Franchise Tax Entities that were supposed to e-file and sent paper instead owe another 5 percent.9Texas Comptroller of Public Accounts. File and Pay

The bigger risk is forfeiture. The Comptroller is required by law to forfeit a company’s right to transact business in Texas if the company fails to file required reports or pay franchise tax within 45 days after a notice of pending forfeiture is mailed.12Texas Comptroller of Public Accounts. Franchise Tax Account Status Once forfeiture takes effect:

  • The entity cannot sue or defend itself in a Texas court.
  • Each officer and director becomes personally liable for the debts of the entity.

That second consequence is why even a zero-tax entity should treat the PIR as a hard deadline. A $0 tax bill paired with a missing information report can still trigger forfeiture and personal liability.

If Your Entity Has Already Been Forfeited

Reinstatement runs through both the Comptroller and the Secretary of State in six steps:13Texas Comptroller of Public Accounts. Reinstating or Terminating a Business

  • File every missing annual franchise tax report and information report (PIR or OIR).
  • Pay all outstanding tax, penalties, and interest.
  • Submit Form 05-391 (Tax Clearance Letter Request for Reinstatement) through Webfile or by mail.
  • Once the Comptroller issues Form 05-377 (Tax Clearance Letter), send it to the Secretary of State.
  • Submit the Secretary of State’s reinstatement forms.
  • Pay the Secretary of State’s filing fees.

Filing the delinquent reports and paying the balance come first; the clearance letter won’t issue until they’re done. If several years have lapsed, expect a separate report for each year, plus accumulated penalties.