Deadline page • Updated 2026
Texas Franchise tax report + PIR: due May 15
Amount: $0 under threshold. File via 05-169 or 05-158 / 05-102 by May 15. Miss it: $50 + forfeiture risk.
Quick answers
- When is the Texas Franchise tax report + PIR due?
- May 15, via 05-169 or 05-158 / 05-102. Amount $0 under threshold. Late penalty: $50 + forfeiture risk.
- Who has to file the Texas Franchise tax report + PIR?
- Every taxable entity formed in or registered with Texas. Under the $2.65M threshold (2026–2027 reports) only the Public Information Report or Ownership Information Report is filed.
How to file, step by step
- Compare annualized total revenue with the $2.65M no-tax-due threshold.
- At or below it, file only the PIR (05-102) or OIR (05-167) through WebFile.
- Above it, file the EZ Computation (05-169) or long form (05-158-A/B) plus the PIR.
- Request an extension by May 15 if needed: the PIR is still expected.
What to file
Submit 05-169 or 05-158 / 05-102 with $0 under threshold on or before May 15. Extensions extend filing where offered — never payment.
If you miss it
$50 + forfeiture risk. Set a recurring reminder a month early — most of these penalties are automatic and non-waivable for reasonable cause you could have calendared.
Full walkthrough
The complete rules, worked examples, and penalty details are in Texas no-tax-due & PIR. For every other date in the year, see the 2026 compliance calendar.
Other deadlines
Sources
- FTB / Division of Corporations / SOS / Comptroller deadline schedules (see 2026 calendar guide)