After Forming Your Texas LLC — Compliance & Next Steps
Your Certificate of Formation is filed with the Texas Secretary of State — congratulations. But formation is just the beginning. Maintaining your LLC's good standing requires ongoing compliance, primarily with the Texas Comptroller. This guide covers everything you need to do after forming your Texas LLC.
Immediate Post-Formation Steps
These items should be completed within 30 days of receiving your filed Certificate of Formation:
- Get your EIN — Apply online at irs.gov (immediate issuance)
- Open a business bank account — Bring your Certificate of Formation, EIN letter, and operating agreement
- Obtain business licenses — Check requirements for your city/county/industry
- Register for sales tax — If selling taxable goods/services, get a permit from the Comptroller
- Start using your LLC for all business — Contracts, invoices, and vendor relationships should be in the LLC's name
Annual Compliance Requirements
Franchise Tax Report and Public Information Report
This is your primary ongoing obligation. Every Texas LLC must file these two reports with the Texas Comptroller by May 15 each year — even if the LLC owes $0 in franchise tax.
- Franchise Tax Report: Determines your tax obligation based on revenue. Most LLCs under $2.47M revenue file "No Tax Due" (Form 05-169)
- Public Information Report (PIR): Updates your entity's officer/manager information, registered agent, and address with the Comptroller
See our detailed annual filing guide for step-by-step instructions.
Maintain Your Registered Agent
Under the Texas Business Organizations Code, you must maintain a valid registered agent with a physical Texas address at all times. If your agent resigns or their address changes, update immediately by filing Form 401 ($15 fee). See our change agent guide.
Keep Your Operating Agreement Current
As your business evolves — new members join, profit splits change, management roles shift — amend your operating agreement. This is an internal document (not filed with the state) but is essential for maintaining clear governance.
What Happens If You Fall Out of Compliance
Ready to get started?
Get StartedMissing the May 15 Franchise Tax deadline:
- Penalties assessed (5-10% of tax owed, or $50 minimum for PIR)
- Comptroller issues notice of forfeiture
- Secretary of State forfeits your LLC's right to transact business
- Forfeited LLCs cannot sue, sell property, or maintain lawsuits
- Members may lose limited liability protection
Losing your registered agent:
- Secretary of State cannot serve legal documents properly
- Risk of default judgments if you are sued and never notified
- After extended period without an agent, SOS may initiate involuntary termination
For more details on consequences, see our dissolution guide and reinstatement guide.
Annual Compliance Calendar for Texas LLCs
| Date | Action | Filed With |
|---|---|---|
| January 1 | Review prior year revenue for franchise tax planning | Internal |
| January 15 | Q4 federal estimated tax payment due | IRS |
| January 31 | File W-2s (if employees) / 1099-NECs (if contractors) | IRS/SSA |
| March 15 | Form 1065/1120-S due (multi-member/S-corp LLCs) | IRS |
| April 15 | Q1 federal estimated tax; personal Form 1040 due | IRS |
| May 15 | Franchise Tax Report + PIR due | TX Comptroller |
| June 15 | Q2 federal estimated tax due | IRS |
| September 15 | Q3 federal estimated tax; extended 1065/1120-S due | IRS |
| October 15 | Extended personal 1040 due | IRS |
| Year-round | Maintain registered agent, respond to SOS/Comptroller notices | TX SOS |
Key Post-Formation Resources
- Annual filing (Franchise Tax Report + PIR)
- Business bank account
- Business licenses
- Amendments to your LLC
- Certificate of Good Standing
- Dissolution
- Reinstatement after forfeiture
- Changing your registered agent
- State tax obligations
FAQ
Ready to get started?
Get StartedWhat is the most important deadline for my Texas LLC?
May 15 — the Franchise Tax Report and Public Information Report deadline with the Texas Comptroller. Missing this is the #1 cause of LLC forfeiture in Texas. Set a recurring calendar reminder for April 1 to begin preparation.
Does my Texas LLC need to file an annual report with the Secretary of State?
No. Unlike most states where annual reports go to the SOS, Texas requires filing with the Comptroller. The Franchise Tax Report and PIR serve the same function as an annual report — confirming your LLC's current information.
How long after formation do I have before my first filing is due?
Your first Franchise Tax Report and PIR are due May 15 of the calendar year following the year you formed your LLC. If you form in October 2026, your first report is due May 15, 2027.
Can my LLC lose its good standing?
Yes. If you fail to file franchise tax reports, owe back taxes/penalties, or fail to maintain a registered agent, the Comptroller/SOS will forfeit your LLC's right to transact business. Check your standing anytime on SOSDirect.