Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Texas Franchise Tax – Which Forms Should I File?

You must file these forms, even if no tax is due:

You must file additional forms if you:

  • take any credits on your report;
  • file as a tiered partnership; or
  • file as a combined group.

No Tax Due Report

You can file a Form 05-163, No Tax Due Report (PDF, 154KB) if you are:

  • 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 (see rate information for current threshold amount);
  • an entity that has zero Texas gross receipts; or
  • an entity that is a Real Estate Investment Trust (REIT) meeting the qualifications specified in Texas Tax Code Section 171.0002(c)(4).

All No Tax Due Reports originally due on or after Jan. 1, 2016, must be filed online.

EZ Computation Report

You can file using the Form 05-169, EZ Computation Report (PDF, 221KB) if you are an entity with annualized total revenue of $20 million or less for reports originally due on or after Jan. 1, 2016 ($10 million or less for reports originally due before Jan. 1, 2016).

Taxable entities that file using the EZ Computation Report pay tax on apportioned total revenue and cannot:

  • take a margin deduction (cost of goods sold, compensation, 30 percent of total revenue or $1 million);
  • take any credits; or
  • carry over the year's temporary credit for business loss carryforward to a future period.

Long Form

You must file Form 05-158, Long Form (PDF, 460KB) if you do not file using the EZ Computation Report or the No Tax Due Report.

You may be required to file one of the following forms along with the Long Form:

Additional Report Forms

Check this list to see if you must file one of these forms along with your No Tax Due, EZ Computation or Long Form:

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Microsoft Internet Explorer, Google Chrome and Apple Safari.

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