Corporation Annual/Biennial Compliance and Good-Standing Packet
TEXAS CORPORATION ANNUAL COMPLIANCE AND STATUS-EVIDENCE PACKET
Two-agency rule. A Texas corporation's recurring franchise-tax and Public Information Report work runs through the Comptroller. Secretary of State existence/authority evidence remains a separate track.
Tax boundary. This packet does not calculate margin, revenue, apportionment, deductions, credits, combined-group treatment, or tax due.
1. CORPORATE AND ACCOUNT RECORD
| Item | Verified information |
|---|---|
| Exact corporate name | [________________________________] |
| Secretary of State file number | [________________________________] |
| Texas taxpayer number | [________________________________] |
| Domestic or registered foreign corporation | ☐ Domestic ☐ Foreign |
| Formation/registration date | [__/__/____] |
| SOS existence/authority status | [________________________________] |
| Comptroller right-to-transact status | [________________________________] |
| Registered agent and office | [________________________________] |
| Last franchise-information report year | [________] |
Attach the current SOS record, last accepted franchise report set, Comptroller notices, and current corporate officer/director ledger.
2. MAY 15 CALENDAR
The Comptroller's current instructions state that annual reports are due May 15. Corporations file the Public Information Report (PIR) rather than the OIR.
| Calendar control | Date |
|---|---|
| Current report year | [________] |
| May 15 deadline | [05/15/____] |
| Accounting-period review | [__/__/____] |
| Tax-preparer cutoff | [__/__/____] |
| Internal filing target | [__/__/____] |
| Next-cycle review | [__/__/____] |
☐ Accounting-year beginning and ending dates confirmed under current instructions.
☐ Combined-group status reviewed by a qualified tax professional.
3. 2026 REPORT-SET CLASSIFICATION
For the 2026 report year, the Comptroller lists a $2.65 million no-tax-due threshold. The No Tax Due Report is not available. An entity at or below the threshold generally does not file that tax report, but still files the PIR unless a current exception applies.
| Classification | Selected |
|---|---|
| At/below 2026 no-tax-due threshold; PIR still required | ☐ |
| Above threshold; E-Z Computation or Long Form plus PIR | ☐ |
| Zero Texas gross receipts; current computation report plus PIR | ☐ |
| Qualifying passive entity; specialist confirms report set and PIR exception | ☐ |
| Qualifying new veteran-owned business; specialist confirms five-year exception | ☐ |
| REIT, combined group, tiered partnership, or other special route | ☐ |
☐ No discontinued No Tax Due Report is prepared for 2026.
☐ Current Form 05-102 or Webfile PIR route selected.
☐ The 2026 threshold is not copied into a later report year without re-verification.
4. CORPORATION-SPECIFIC PIR REVIEW
Current Comptroller instructions require domestic profit corporations to report all officers—including president and secretary—and all directors. One person may hold all offices.
| PIR field | Current value | Change needed |
|---|---|---|
| Taxpayer name, taxpayer number, and SOS file number | [________________________________] | ☐ |
| Mailing address | [________________________________] | ☐ |
| Principal office where records are kept | [________________________________] | ☐ |
| Principal place of day-to-day business | [________________________________] | ☐ |
| Each officer: name, title, term expiration, full address | [________________________________] | ☐ |
| Each director: name, title, term expiration, full address | [________________________________] | ☐ |
| Registered agent and office | [________________________________] | ☐ |
| Entities owned at 10% or more | [________________________________] | ☐ |
| Parent entities owning 10% or more | [________________________________] | ☐ |
☐ President and secretary are included.
☐ Each nonemployee person named in the report receives the required copy under the current declaration workflow.
☐ Updated PIR information is reconciled to the corporate ledger and any separate SOS filing requirement.
5. FILING AND PAYMENT RECORD
| Item | Verified value |
|---|---|
| Franchise report form/route, if required | [________________________________] |
| PIR filing route | [________________________________] |
| Extension request/payment, if any | [________________________________] |
| Tax and payment amount determined by preparer | $[________] |
| Webfile confirmation | [________________________________] |
| Accepted report retained | ☐ |
An extension is not assumed. Use the current Comptroller extension process on or before the original due date and obtain tax-professional review of any payment requirement.
6. DISTINCT STATUS EVIDENCE
| Evidence | Issuer | What it proves | Retained |
|---|---|---|---|
| Certificate of Fact–Status | Texas Secretary of State | Official existence/authority and SOS status | ☐ |
| Taxable Entity Search | Texas Comptroller | Current franchise-account right-to-transact status | ☐ |
| Certificate of Account Status | Texas Comptroller | Specialized termination/withdrawal tax evidence | ☐ If applicable |
The SOS warns that a Certificate of Fact–Status is not the Comptroller's Certificate of Account Status. The Comptroller states that a COAS is required for termination/withdrawal, not ordinary banking proof.
7. DEFICIENCY AND CURE GATE
☐ Missing reports, tax, penalty, interest, and forfeiture notices identified by report year.
☐ SOS and Comptroller status checked separately.
☐ A forfeited corporation is routed to the Texas corporation reinstatement packet.
☐ No status document is represented as proving licenses, local compliance, or foreign qualification elsewhere.
8. NEXT-CYCLE CONTROL
| Task | Owner | Due date |
|---|---|---|
| Recheck Chapter 171 and amendment activity | [Name] | [__/__/____] |
| Recheck report-year threshold, forms, and PIR instructions | [Name] | [__/__/____] |
| Reconcile officers, directors, ownership, agent, and addresses | [Name] | [__/__/____] |
| File applicable report set by May 15 | [Name] | [__/__/____] |
| Order the correct SOS/Comptroller status evidence | [Name] | [__/__/____] |
9. COMPLETION CERTIFICATE
Prepared by: [________________________________]
Official sources rechecked on: [__/__/____]
Authorized filer/tax reviewer: [________________________________]
Signature: [________________________________] Date: [__/__/____]
SOURCES AND REFERENCES
- Texas Tax Code Chapter 171
- Texas Comptroller, 2026 franchise-tax forms and classifications
- Texas Comptroller, annual-report instructions
- Texas Comptroller, PIR field instructions
- Texas Comptroller, no-tax-due reporting changes
- Texas Secretary of State, copies and Certificates of Fact–Status
- Texas Comptroller, certificates and status letters
Current official Chapter 171 shell and indexed § 171.2022/§ 171.203 text, 2026 forms, threshold, PIR fields, May 15 timing, and two-agency status routes verified 2026-07-29. Amendment/repeal search completed.
About this template
- Last updated
- July 29, 2026
- Citations checked
- July 29, 2026
- Jurisdiction
- Texas
- Category
- Corporate & Business
Legal authority
- Tex. Tax Code ch. 171, including §§ 171.2022 and 171.203
- Texas Comptroller 2026 franchise-tax and Public Information Report instructions
Corporate documents govern how a company makes decisions, records them, and handles disputes between owners, directors, and officers. Proper corporate paperwork is what lets a business take advantage of limited liability, pass clean audits, and survive an acquisition or investor review. Skipping formalities like written resolutions and signed consents is one of the fastest ways for a business owner to lose personal asset protection.
Not legal advice
This template is provided for informational purposes. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Checked against the law it cites
A reviewer verified this template's legal citations against the official source on July 29, 2026.
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