Texas Franchise Tax Report Forms for 2023 (2024)

The law requires all No Tax Due Reports originally due after Jan. 1, 2016 to be filed electronically.

For the 2023 report year, a passive entity as defined in Texas Tax Code Section 171.0003; an entity that has total annualized revenue less than or equal to the no tax due threshold of $1,230,000; an entity that has zero Texas gross receipts; an entity that is a Real Estate Investment Trust (REIT) meeting the qualifications specified in Texas Tax Code Section 171.0002(c)(4); or an entity that is a pre-qualified new veteran-owned business as defined in Texas Tax Code Section 171.0005 can file a No Tax Due Report.

• 05-163, No Tax Due Report - ANNUAL (PDF) or FINAL (PDF)
• 05-102, Public Information Report - ANNUAL (PDF)
• 05-167, Ownership Information Report - ANNUAL (PDF)
• 05-166, Affiliate Schedule (for combined groups) - ANNUAL (PDF) or FINAL (PDF)
• 05-175, Tiered Partnership Report (required for tiered partnerships only) - ANNUAL (PDF) or FINAL (PDF)
• 05-177, Common Owner Information Report (required for combined groups only) - ANNUAL (PDF) or FINAL (PDF)

For the 2023 report year, an entity, including a combined group, can file using the EZ Computation if it has annualized total revenue of $20 million or less.

• 05-169, EZ Computation Report - ANNUAL (PDF) or FINAL (PDF)
• 05-102, Public Information Report - ANNUAL (PDF)
• 05-167, Ownership Information Report - ANNUAL (PDF)
• 05-170, Payment Form - ANNUAL (PDF) or FINAL (PDF)
• 05-166, Affiliate Schedule (for combined groups) - ANNUAL (PDF) or FINAL (PDF)
• 05-175, Tiered Partnership Report (required for tiered partnerships only) - ANNUAL (PDF) or FINAL (PDF)
• 05-177, Common Owner Information Report (required for combined groups only) - ANNUAL (PDF) or FINAL (PDF)

Any entity that does not elect to file using the EZ Computation, or that does not qualify to file a No Tax Due Report, should file the Long Form report.

• 05-158-A and 05-158-B, Franchise Tax Report (pages 1 and 2) - ANNUAL (PDF) or FINAL (PDF)
• 05-160, Credits Summary Schedule - ANNUAL (PDF) or FINAL (PDF)
• 05-102, Public Information Report - ANNUAL (PDF)
• 05-167, Ownership Information Report - ANNUAL (PDF)
• 05-170, Payment Form - ANNUAL (PDF) or FINAL (PDF)
• 05-166, Affiliate Schedule (for combined groups) - ANNUAL (PDF) or FINAL (PDF)
• 05-175, Tiered Partnership Report (required for tiered partnerships only) - ANNUAL (PDF) or FINAL (PDF)
• 05-177, Common Owner Information Report (required for combined groups only) - ANNUAL (PDF) or FINAL (PDF)
• 05-178, Research and Development Activities Credits Schedule - ANNUAL (PDF) or FINAL (PDF)
• 05-180, Historic Structure Credit Supplement for Credit Claimed on Report - ANNUAL (PDF) or FINAL (PDF)

An extension of time to file a franchise tax report will be tentatively granted upon receipt of an appropriate timely online extension payment or request on a form provided by the Comptroller. Timely means the request is received or postmarked on or before the due date of the original report. If an online extension payment is made, the taxable entity should NOT submit a paper Extension Request (Form 05-164).

• 05-164, Extension Request - ANNUAL (PDF) or FINAL (PDF)
• 05-165, Extension Affiliate List (for combined groups) - ANNUAL (PDF) or FINAL (PDF)

Any taxable entity that owes any amount of franchise tax where the tax was not remitted electronically is required to submit the payment form with a check or money order made payable to the Texas Comptroller. Please put the reporting entity’s Texas taxpayer number and the report year on the check.

• 05-170, Payment Form - ANNUAL (PDF) or FINAL (PDF)

• AP-114, Texas Nexus Questionnaire (PDF) (for these non-Texas entities: corporations, limited liability companies, partnerships, associations, joint ventures, holding companies, joint stock companies and railroad companies)
• AP-231, Texas Trust Questionnaire (PDF)
• AP-223, Bank Nexus Questionnaire (PDF) (for these entities: Savings and Loans, State Banks, Federal Banks, Savings Banks and Foreign Country Banks)
• AP-224, Texas Business Questionnaire (PDF) (for these Texas entities: partnerships, associations, trusts, joint ventures, joint stock companies and railroad companies)

• 05-176, Professional Employer Organization Report / Temporary Employment Service Report (PDF)

• AP-235, Historic Structure Credit Registration (PDF)
• 05-179, Sale, Assignment or Allocation of Historic Structure Credit (PDF)

• 05-359, Request for Certificate of Account Status(PDF)
• 05-391, Tax Clearance Letter Request for Reinstatement (PDF)