The No Tax Due Report is not available for 2025 reports. Effective for reports due on or after Jan.1, 2024, an entity that has annualized total revenue less than or equal to the no tax due threshold of $2.47 million is not required to file a No Tax Due Report.

The extension payment must be at least 90 percent of the tax that will be due with the report filed on or before Nov. 15, or 100 percent of the tax reported as due on the prior franchise tax report (provided the prior report was filed on or before May 14 of the year for which the extension ...

For example, if a taxable entity was under the no tax due threshold for report year 2024 and only filed a PIR/OIR, when requesting an extension for report year 2025 the entity can file a no payment extension because the entity did not owe any tax in the prior year.

The annual franchise tax report is due May 15.

November 4, 2024 - This page outlines the key tax ... Tax by May 15, 2026. ... The Extension Deadline for Texas Franchise Tax returns is November 15, 2026....

For more information about filing an extension request, see: ... The Texas Secretary of State (SOS) maintains and updates Registered Agent and/or Office information. For more information about changing the registered agent’s name or office address, please contact the SOS at 512-463-5555 or visit the SOS website. If I didn’t know I needed to file, why do I have to pay a late fee? A $50 penalty is assessed on taxpayers on each required franchise tax report filed after the report due date.

taxes · If you are unable to file using Webfile, use our downloadable .PDF reports, designed to work with the free Adobe Reader. While other browsers and viewers may open these files, they may not function as intended unless you download and install the latest version of Adobe Reader. 2025 report year forms and instructions · Texas Franchise Tax Reports for 2024 and Prior Years ·

The Employee Information System (EIS) application is no longer available effective May 31, 2025. Please contact your agency Human Resource or Payroll representative for any questions or inquiries · To expedite the processing of your tax returns, please file electronically or use our preprinted ...

April 17, 2025 - If this date falls on a weekend or holiday, the due date will be the next business day. S-Corporations can request an extension by submitting Form 7004, granting an automatic six-month extension until November 15, 2025.

March 4, 2025 - You may request a 3-month extension to file that Texas annual franchise tax report by filing Texas Form 05-164.

August 26, 2024 - You must send payment for taxes in Texas for the fiscal year 2024 by May 15, 2025. The Extension Deadline is November 15, 2025, to file your Texas Franchise Tax return.

Franchise Tax Extension Filers – Reports Due Nov. 17 · Franchise tax reports are due Nov. 17, 2025, for taxpayers who filed valid extensions for the 2025 annual tax report.

December 14, 2023 - In the event you are unable to file your Texas franchise tax report by the due date, you may request and extension by filing Texas Form 05-164, Texas Franchise Tax Extension Request, which will extend your due date to August 15th. Texas is one of the few states that will allows for a second ...

The Employee Information System (EIS) application is no longer available effective May 31, 2025. Please contact your agency Human Resource or Payroll representative for any questions or inquiries · To expedite the processing of your tax returns, please file electronically or use our preprinted ...

November 12, 2025 - The extended 2025 Texas Franchise Tax Report deadline is Monday, November 17, 2025. Don’t forget the $450,000 per-person compensation deduction limit — it applies across the entire combined group, even if wages are paid by multiple entities.

February 8, 2024 - The businesses operating (as Corporation or S-Corporation, Partnership) in Texas need to file Form 05-164 with the state to obtain a 6-month extension of time to file their franchise tax return with the state.

July 29, 2024 - The statute of limitations for assessment of additional franchise tax, as well as for filing franchise tax refund claims, is generally four years from the date the tax becomes due and payable, but the starting date for that four-year period can vary depending on whether a taxable entity requests an extension for filing its annual report and which extension method it uses. This alert summarizes the guidance provided by the Texas Comptroller of Public Accounts in a recent policy memo, STAR Accession No.

If a combined group’s annualized ... group that is organized in Texas or has nexus in Texas must file a PIR or OIR. Annualized Revenue Threshold: $2,470,000 for reports due in 2024-2025....

November 12, 2025 - ... Pursuant to TX SB 263, signed by Gov. Abbott on June 20, 2025, television and radio broadcasters subject to the Texas Franchise (Margin) Tax will be able to claim a cost of goods sold (COGS) reduction.

May 8, 2024 - A second extension for these entities can be requested to November 15 but the balance of any franchise tax must be paid by August 15. If you have received your web file notice, the returns and extensions can be filed electronically.