Texas: LLC Annual and Biennial Report Requirements

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).