LLC Annual and Biennial Report Requirements in Texas
At a glance
| Periodic report obligation | No general annual or biennial LLC report to the Texas Secretary of State. A taxable domestic or registered foreign LLC instead files an annual Public Information Report (PIR) with the Comptroller as part of franchise-tax reporting; that tax filing is outside this survey (Texas SOS Formation FAQs) |
|---|---|
| Frequency and first report | None in scope — no first or recurring Texas Secretary-of-State report for an ordinary LLC. The separate Comptroller PIR is annual |
| Due date and filing window | None in scope — Texas sets no Secretary-of-State LLC report deadline or filing window. Track the separate Comptroller franchise-tax/PIR calendar independently |
| Filing office and method | No periodic LLC report is filed with the Secretary of State. The separate PIR goes to the Texas Comptroller of Public Accounts, not the Secretary of State |
| Required information | Not applicable to a Secretary-of-State periodic report. The separate PIR updates governing-person management information through the Comptroller |
| Filing fee and related charges | No Secretary-of-State periodic-report fee because an ordinary LLC has no such filing. Franchise tax and related tax reporting are separate |
| Late fee and delinquency | No periodic-report late fee or delinquency status in this survey. Consequences for missing Comptroller tax filings belong to the separate franchise-tax system |
| Dissolution, reinstatement, and cure | No Secretary-of-State report-based dissolution or reinstatement path because an ordinary LLC has no periodic report. Tax forfeiture and revival are separate from this survey |
What a Texas LLC files instead
Texas does not put an ordinary LLC on the Secretary of State's annual- or biennial-report calendar. The Secretary of State's own entity-formation FAQ lists the entities that file annual or periodic reports with that office: limited liability partnerships, nonprofit corporations, and certain limited partnerships. It then places LLCs in a different system — taxable LLCs file an annual Public Information Report (PIR) with the Texas Comptroller as part of franchise-tax reporting.
That agency line controls every column in this survey. There is no first Texas Secretary-of-State LLC report, recurring report window, report form, report fee, late-report charge, or report-based administrative dissolution to calendar. The annual PIR is still important, but it is a tax-administered filing and this survey does not turn it into a Secretary-of-State annual report.
The distinction applies to registered foreign LLCs too. The Secretary of State's foreign-entity FAQ says foreign LLCs subject to franchise tax file the PIR with the Comptroller. It separately names foreign nonprofit corporations and certain non-taxable foreign limited partnerships — not LLCs — as the entities that may receive a Secretary-of-State periodic-report notice every four years.
What trips people up
The PIR is not filed with the Secretary of State. The Secretary of State receives management information after the Comptroller filing, but its FAQ says the LLC files the annual report with the Comptroller of Public Accounts. Sending it to the wrong agency does not satisfy the tax filing.
No Secretary-of-State annual report does not mean no annual compliance. The Comptroller's current 2026 instructions say most entities must still file a PIR or Ownership Information Report even when their revenue is at or below the no-tax-due threshold. That obligation belongs to the franchise-tax system, not this entity-report table.
Do not borrow the four-year report rule from another entity type. The Secretary of State applies that notice-driven periodic report to nonprofit corporations and certain limited partnerships. An ordinary domestic or registered foreign LLC does not inherit it.
Common questions
Does a Texas LLC file an annual report with the Secretary of State?
No. The Secretary of State directs taxable LLCs to the annual Public Information Report filed with the Comptroller as part of franchise-tax reporting.
Is there a Texas LLC annual-report fee?
There is no Secretary-of-State periodic-report fee for an ordinary LLC because there is no such report. Tax obligations and any tax-system charges are separate.
Does a foreign LLC file a different Secretary-of-State annual report?
No general one. The Secretary of State's foreign-entity FAQ routes a taxable foreign LLC's PIR to the Comptroller too; the four-year Secretary-of-State periodic report applies to different entity categories.
Statutes and sources
- Texas Secretary of State — Formation of Texas Entities FAQs. The filing agency's express list of entities that file annual or periodic reports with that office, followed by the rule that taxable LLCs file the annual PIR with the Comptroller. Official guidance (accessed July 16, 2026).
- Texas Secretary of State — Foreign or Out-of-State Entities FAQs. Confirms the Comptroller filing for registered foreign LLCs and identifies the non-LLC entity types subject to the notice-driven four-year report. Official guidance (accessed July 16, 2026).
- Texas Comptroller — 2026 Franchise Tax Report Forms. Current official instructions confirming the separate PIR/OIR obligation within the tax system. Official instructions (accessed July 16, 2026).
Source links
Every statute quoted above, linked, with the date we checked it.
What does Texas law mean for your facts?
You just read the general rule. Ask your own question and see which parts of current Texas law apply to your situation, with citations you can check.
Opens in Ezel Pro.
- Starts from the statutes this survey is built on
- Cites every source it relies on, so you can verify it
- Chat, drafting and research in one workspace