By A Texas Public Information Report (PIR) is the annual report of an entity’s officers, directors, managers or members that most Texas corporations, LLCs, limited partnerships and professional associations file with the Comptroller. Entities of other types file an Ownership Information Report (OIR) instead. Both are due on the same date as the annual franchise tax report, May 15 (or the next business day if May 15 falls on a weekend or holiday), and both are required even when no franchise tax is due.
This guide covers who files which report, how to file, what the Comptroller says about late filing, and the consequence that matters most: forfeiture of the right to do business in Texas. For the tax side, see Texas franchise tax: why “no tax due” still means you file.
Who must file a Texas PIR or an OIR?
| Your entity | Report | Form |
|---|---|---|
| Corporation, LLC, limited partnership, professional association, or financial institution | Public Information Report (PIR) | 05-102 |
| Any other taxable entity | Ownership Information Report (OIR) | 05-167 |
| Passive entity (see below) | Neither |
The Comptroller’s filing requirements page states these rules for each taxable entity.
When is the Texas Public Information Report due?
The PIR or OIR is due on the same date as the annual franchise tax report. The Comptroller’s franchise tax page says the report is due May 15, and that if May 15 falls on a weekend or holiday the due date is the next business day.
The Comptroller also states that the PIR or OIR is due even if the entity does not have to file a franchise tax report because its annualized total revenue is at or below the no tax due threshold. That is the situation for most small Texas businesses.
Next due date: May 15, 2027 is a Saturday, so by the Comptroller’s next-business-day rule the report should be due Monday, May 17, 2027. The Comptroller had not published a 2027 date when we last checked, so confirm it on the Comptroller’s site before you file.
How do you file a Texas PIR?
The Comptroller says you can submit your PIR or OIR through Webfile, or by mail to Texas Comptroller of Public Accounts, P.O. Box 149348, Austin, TX 78714-9348.
What does the report contain?
The Comptroller’s form instructions list exactly what each form asks for, so read the instructions for Form 05-102 or 05-167 before you file. As a habit, keep a current list of your officers, directors, managers, members or owners during the year so the May filing is quick.
Which entities do not file?
The Comptroller lists passive entities as not required to file a PIR or OIR. Its passive-entity FAQ says that to qualify, the entity must be a partnership or trust, other than a business trust, for the entire accounting period, and cites Texas Tax Code section 171.0003 and an income test. Many small operating businesses do not qualify, so check the Comptroller’s definition before you decide not to file.
What is the penalty for a late Texas PIR?
This is where owners get confused, because two Comptroller pages talk about a $50 penalty:
- The Comptroller’s franchise tax overview says there is a $50 penalty for a franchise tax report filed after the due date, even if no tax is due.
- The Comptroller’s Tax Policy News (July 2025 issue, repeated from July 2024) says there is no $50 penalty for late filing a Public Information Report or Ownership Information Report.
So the $50 penalty applies to the franchise tax report, and the Comptroller says it does not apply to a late PIR or OIR. That does not make a late PIR harmless, because of forfeiture.
What is forfeiture, and why does it matter?
The Comptroller warns that an entity may forfeit its right to transact business in Texas if it fails to file a completed and signed PIR or OIR. The listed effects include denial of the entity’s right to sue or defend in a Texas court, and each officer, director, partner, member or owner becoming personally liable for certain debts of the entity.
If you received a forfeiture notice, act on it quickly and talk to the Comptroller or a Texas attorney.
A simple annual routine
- In April, confirm who your officers, directors, managers, members or owners are.
- Confirm your entity type, and which form applies.
- File through Webfile before May 15 (check the date for the weekend rule).
- Save the confirmation with your year-end records.
If your bookkeeper or accounting firm already tracks your annual deadlines, ask them to add this filing to the same calendar. See the compliance calendar for other recurring dates.
Sources
Common questions
What is a Texas Public Information Report?
A PIR (Form 05-102) is the annual report filed by Texas corporations, LLCs, limited partnerships, professional associations and financial institutions. Other taxable entity types file an Ownership Information Report (OIR, Form 05-167) instead.
Is a PIR due if I owe no franchise tax?
Yes. The Comptroller states the PIR or OIR is due even when the entity does not have to file a franchise tax report because its revenue is at or below the no tax due threshold.
When is the Texas PIR due?
On the same date as the annual franchise tax report, May 15, or the next business day if May 15 falls on a weekend or holiday.
Is there a penalty for filing a PIR late?
The Comptroller's July 2025 Tax Policy News says there is no $50 penalty for a late PIR or OIR, but an entity that fails to file may forfeit its right to transact business in Texas.