Texas Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
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Connect with a TaxPro →Texas Business Tax Extension – LLC / Partnership
TX Franchise Tax Extension Request • LLC / PartnershipTexas LLC & Partnership Tax Extension
Texas LLCs and partnerships that are subject to the Texas franchise tax (also called the margin tax) file Form 05-158 (Texas Franchise Tax Report) with the Texas Comptroller of Public Accounts. The franchise tax report is due May 15, 2026, and an extension to November 15, 2026 is available by filing Form 05-164. Texas does not impose a personal income tax, so LLC members and partners pay no Texas income tax on their distributive share of LLC or partnership income. The franchise tax applies at the entity level based on Texas gross margin.
Extending a Texas LLC Franchise Tax Return
File Form 05-164 (Texas Franchise Tax Extension Request) before May 15, 2026 to extend the Texas franchise tax report to November 15, 2026. Pay at least 90% of franchise tax owed by May 15, 2026 through WebFile or by mailing a payment to: Texas Comptroller of Public Accounts, PO Box 149348, Austin, TX 78714-9348. Texas franchise tax applies to most LLCs and partnerships with Texas nexus–the no-tax-due threshold for 2025 is $2.47 million in Texas revenues. LLCs below this threshold still file a No Tax Due report but owe no franchise tax. The Texas franchise tax is calculated using the lesser of: 70% of total revenue, total revenue minus cost of goods sold, total revenue minus compensation, or total revenue multiplied by 30%–this is the "margin" used as the taxable base.
Texas LLC Franchise Tax Extension Checklist
- File Form 05-164 (Texas Franchise Tax Extension Request) before May 15, 2026 to extend the franchise tax report to November 15, 2026 and pay at least 90% of franchise tax through WebFile.
- Determine whether the LLC is below the no-tax-due threshold ($2.47 million in Texas revenues for 2025)–if so, file a No Tax Due report (Form 05-163) instead.
- Select the appropriate margin calculation method (COGS deduction, compensation deduction, 70% of revenue, or 30% standard margin) before computing the extension payment.
- File the completed Form 05-158 with the Texas Comptroller of Public Accounts by November 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Texas return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Texas return by November 15, 2026
How to Pay
Texas requires online payment for tax amounts of $1,000 or more. Submit electronically via the Texas Online Tax Extension Payment portal. For amounts under $1,000, complete TX Franchise Tax Extension Request and mail with your payment.
Texas Online Payment Portal
Submit electronically through the Texas Online Tax Extension Payment system. Required for all payments $1,000 and above.
TX Franchise Tax Extension Request by Check
Download TX Franchise Tax Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 149348
Austin, TX 78714-9348
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of tax due (10% if over 30 days late) |
| Failure to Pay | 5% of tax due per month, up to 25% |
LLC / Partnership Quick Reference
| State Abbreviation | TX |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | May 15, 2026 |
| Extended Filing Deadline | November 15, 2026 |
| Payment Due | May 15, 2026 (100% of tax owed) |
| Payment Form | TX Franchise Tax Extension Request |
| Online Payment | Texas Online Tax Extension Payment |
| State Agency | Texas Comptroller of Public Accounts |
| Failure to File Penalty | 5% of tax due (10% if over 30 days late) |
| Failure to Pay Penalty | 5% of tax due per month, up to 25% |
Texas Business Tax Extension – S Corporation
TX Franchise Tax Extension Request • S CorporationTexas S Corporation Tax Extension
Texas S corporations subject to the Texas franchise tax (margin tax) file Form 05-158 (Texas Franchise Tax Report) with the Texas Comptroller of Public Accounts. The franchise tax report is due May 15, 2026, and an extension to November 15, 2026 is available by filing Form 05-164. Texas does not impose a personal income tax, so Texas S corporation shareholders pay no Texas income tax on their pass-through share of S corporation income. The Texas franchise tax is an entity-level tax based on gross margin–it applies to the S corporation itself, not its shareholders.
Extending a Texas S Corporation Franchise Tax Return
File Form 05-164 (Texas Franchise Tax Extension Request) before May 15, 2026 to extend the Texas franchise tax report to November 15, 2026. Pay at least 90% of franchise tax owed by May 15, 2026 through WebFile or by mailing a payment to: Texas Comptroller of Public Accounts, PO Box 149348, Austin, TX 78714-9348. Texas S corporations compute franchise tax using the same margin formula as other taxable entities–the federal S election does not affect the Texas franchise tax calculation. The no-tax-due threshold for 2025 is $2.47 million in Texas revenues–S corporations below this threshold file a No Tax Due report (Form 05-163) with no payment due.
Texas S Corporation Franchise Tax Extension Checklist
- File Form 05-164 (Texas Franchise Tax Extension Request) before May 15, 2026 to extend the franchise tax report to November 15, 2026 and pay at least 90% of franchise tax through WebFile.
- Determine whether the S corporation is below the no-tax-due threshold ($2.47 million in Texas revenues for 2025)–if so, file Form 05-163 instead.
- Compute Texas franchise tax using the margin formula (COGS, compensation, 70% of revenue, or 30% standard margin)–the federal S election does not change the franchise tax calculation.
- File the completed Form 05-158 with the Texas Comptroller of Public Accounts by November 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Texas return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Texas return by November 15, 2026
How to Pay
Texas requires online payment for tax amounts of $1,000 or more. Submit electronically via the Texas Online Tax Extension Payment portal. For amounts under $1,000, complete TX Franchise Tax Extension Request and mail with your payment.
Texas Online Payment Portal
Submit electronically through the Texas Online Tax Extension Payment system. Required for all payments $1,000 and above.
TX Franchise Tax Extension Request by Check
Download TX Franchise Tax Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 149348
Austin, TX 78714-9348
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of tax due (10% if over 30 days late) |
| Failure to Pay | 5% of tax due per month, up to 25% |
S Corporation Quick Reference
| State Abbreviation | TX |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | May 15, 2026 |
| Extended Filing Deadline | November 15, 2026 |
| Payment Due | May 15, 2026 (100% of tax owed) |
| Payment Form | TX Franchise Tax Extension Request |
| Online Payment | Texas Online Tax Extension Payment |
| State Agency | Texas Comptroller of Public Accounts |
| Failure to File Penalty | 5% of tax due (10% if over 30 days late) |
| Failure to Pay Penalty | 5% of tax due per month, up to 25% |
Texas Business Tax Extension – C Corporation
TX Franchise Tax Extension Request • C CorporationTexas C Corporation Tax Extension
Texas C corporations subject to the Texas franchise tax (margin tax) file Form 05-158 (Texas Franchise Tax Report) with the Texas Comptroller of Public Accounts. The franchise tax report is due May 15, 2026, and an extension to November 15, 2026 is available by filing Form 05-164. Texas does not impose a corporate income tax–the franchise tax is based on Texas gross margin, not net income. C corporations above the no-tax-due threshold ($2.47 million in Texas revenues for 2025) must compute and pay Texas franchise tax regardless of federal taxable income.
Extending a Texas C Corporation Franchise Tax Return
File Form 05-164 (Texas Franchise Tax Extension Request) before May 15, 2026 to extend the Texas franchise tax report to November 15, 2026. Pay at least 90% of franchise tax owed by May 15, 2026 through WebFile or by mailing a payment to: Texas Comptroller of Public Accounts, PO Box 149348, Austin, TX 78714-9348. Texas C corporations compute franchise tax using the lesser of: 70% of total revenue, total revenue minus cost of goods sold, total revenue minus compensation, or total revenue multiplied by 30%–the result is the taxable margin, taxed at 0.75% (or 0.375% for qualifying retailers and wholesalers). A C corporation that is unprofitable for federal income tax purposes may still owe Texas franchise tax if it has positive Texas gross margin.
Texas C Corporation Franchise Tax Extension Checklist
- File Form 05-164 (Texas Franchise Tax Extension Request) before May 15, 2026 to extend the franchise tax report to November 15, 2026 and pay at least 90% of franchise tax through WebFile.
- Determine whether the C corporation is below the no-tax-due threshold ($2.47 million in Texas revenues for 2025)–if so, file Form 05-163 (No Tax Due report) instead.
- Compute Texas franchise tax using the margin formula–C corporations should select the deduction method that minimizes Texas taxable margin (COGS, compensation, 70% of revenue, or 30% standard).
- File the completed Form 05-158 with the Texas Comptroller of Public Accounts by November 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Texas return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Texas return by November 15, 2026
How to Pay
Texas requires online payment for tax amounts of $1,000 or more. Submit electronically via the Texas Online Tax Extension Payment portal. For amounts under $1,000, complete TX Franchise Tax Extension Request and mail with your payment.
Texas Online Payment Portal
Submit electronically through the Texas Online Tax Extension Payment system. Required for all payments $1,000 and above.
TX Franchise Tax Extension Request by Check
Download TX Franchise Tax Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 149348
Austin, TX 78714-9348
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of tax due (10% if over 30 days late) |
| Failure to Pay | 5% of tax due per month, up to 25% |
C Corporation Quick Reference
| State Abbreviation | TX |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | May 15, 2026 |
| Extended Filing Deadline | November 15, 2026 |
| Payment Due | May 15, 2026 (100% of tax owed) |
| Payment Form | TX Franchise Tax Extension Request |
| Online Payment | Texas Online Tax Extension Payment |
| State Agency | Texas Comptroller of Public Accounts |
| Failure to File Penalty | 5% of tax due (10% if over 30 days late) |
| Failure to Pay Penalty | 5% of tax due per month, up to 25% |
Texas Business Tax Extension – Fiduciary
No Extension Required — No TX Fiduciary Income Tax • FiduciaryTexas Fiduciary Tax Extension
Texas does not impose a state income tax on trusts or estates. There is no Texas fiduciary income tax return to file, and no Texas income tax extension to request for fiduciary returns. Trusts and estates administered in Texas, and Texas-resident beneficiaries, owe no Texas income tax on trust or estate income. Texas's absence of an individual and fiduciary income tax makes it a favorable jurisdiction for trust formation and administration.
Texas Fiduciary State Obligations
Texas trusts and estates have no Texas income tax return obligation. Trusts that operate a trade or business in Texas with Texas gross revenues above the no-tax-due threshold ($2.47 million for 2025) may be subject to Texas franchise tax. Grantor trusts and simple trusts that hold only investment assets are generally not subject to Texas franchise tax–but trusts engaged in Texas business activities should confirm franchise tax applicability with the Texas Comptroller of Public Accounts before May 15, 2026. Texas also imposes no estate or inheritance tax, making it a favorable state for estate planning and trust administration.
Texas Fiduciary Compliance Summary
- File IRS Form 7004 before April 15, 2026 to extend the federal fiduciary return (Form 1041) to October 15, 2026–Texas requires no state fiduciary income tax extension.
- Confirm whether the trust conducts a Texas trade or business that may be subject to the Texas franchise tax (due May 15, 2026).
- Advise beneficiaries in other states to address their home-state income tax obligations on trust income distributions independently.
- No Texas fiduciary income tax return is required at any deadline.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Texas return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Texas return by No Return Required
How to Pay
Texas requires online payment for tax amounts of $1,000 or more. Submit electronically via the Texas Online Tax Extension Payment portal. For amounts under $1,000, complete No Extension Required — No TX Fiduciary Income Tax and mail with your payment.
Texas Online Payment Portal
Submit electronically through the Texas Online Tax Extension Payment system. Required for all payments $1,000 and above.
No Extension Required — No TX Fiduciary Income Tax by Check
Download No Extension Required — No TX Fiduciary Income Tax and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 149348
Austin, TX 78714-9348
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | N/A — No Texas fiduciary income tax |
| Failure to Pay | N/A — No Texas fiduciary income tax |
Fiduciary Quick Reference
| State Abbreviation | TX |
| Entity Type | Fiduciary |
| Extension Status | No Texas fiduciary income tax — no state extension required |
| Original Filing Deadline | No State Income Tax |
| Extended Filing Deadline | No Return Required |
| Payment Due | No State Income Tax |
| Payment Form | No Extension Required — No TX Fiduciary Income Tax |
| Online Payment | Texas Online Tax Extension Payment |
| State Agency | Texas Comptroller of Public Accounts |
| Failure to File Penalty | N/A — No Texas fiduciary income tax |
| Failure to Pay Penalty | N/A — No Texas fiduciary income tax |
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