For non-US owners of a Texas LLC
Foreign-Owned Texas LLC: State Report, Tax and IRS Filing
Formed a Texas LLC as a non-US owner? This is what Texas asks for each year, what it costs, what happens when it is late, and the separate IRS filing every foreign-owned LLC makes.
Quick answer
What does a foreign-owned Texas LLC have to file each year?
With Texas: Public Information Report (Form 05-102), filed with the Comptroller as part of the annual franchise tax filing; no annual report is filed with the Secretary of State. Fee: No filing fee. Due: May 15 each year (next business day if May 15 falls on a weekend or holiday). With the IRS: Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its foreign owner, with a US$25,000 penalty if missed.
At a glance
- Texas yearly report
- Public Information Report (Form 05-102), filed with the Comptroller as part of the annual franchise tax filing; no annua
- Texas fee
- No filing fee
- Texas due date
- May 15 each year (next business day if May 15 falls on a weekend or holiday).
- IRS filing
- Form 5472 with a pro forma Form 1120; US$25,000 penalty if missed
- Fees
- See our Form 5472 filing service page, or request a quote
The Texas side: report, fee and tax
Before the IRS side, the state. Texas's requirements, from official Texas sources (Texas official source, tax source): State figures checked October 28, 2026.
| Item | Texas |
|---|---|
| Yearly report | Public Information Report (Form 05-102), filed with the Comptroller as part of the annual franchise tax filing; no annual report is filed with the Secretary of State |
| Fee | No filing fee. No filing fee for the PIR. An LLC files the Public Information Report; the Ownership Information Report (05-167) is for other taxable entities. The PIR is due even when no franchise tax report is required. |
| Due | May 15 each year (next business day if May 15 falls on a weekend or holiday). |
| State tax | Texas franchise tax applies to LLCs, including single-member LLCs. No tax is due if annualized total revenue is at or below the no tax due threshold: $2,650,000 for 2026 reports ($2,470,000 for 2024 and 2025 reports). From report year 2024, an entity at or below the threshold does not file a No Tax Due Report but must still file the PIR by May 15. |
| If it is late | $50 penalty for each franchise tax report filed late (no $50 penalty for a late PIR or OIR by an entity at or below the threshold); 5% penalty if tax is paid 1 to 30 days late, 10% if more than 30 days late. Failure to file can forfeit the right to transact business (loss of the right to sue or defend in Texas courts and possible personal liability of members or managers for certain debts), and the Secretary of State forfeits the entity under the Tax Code. Reinstatement requires a tax clearance letter (05-377) and a filing fee. |
Easy to miss: Owners with little or no revenue skip the May 15 filing, but the PIR is still required and missing it can lead to forfeiture of the LLC.
Keeping a Texas LLC in good standing
State. Public Information Report (Form 05-102), filed with the Comptroller as part of the annual franchise tax filing; no annual report is filed with the Secretary of State: May 15 each year (next business day if May 15 falls on a weekend or holiday).
IRS. Form 5472 with the pro forma Form 1120, normally by April 15 for a calendar-year LLC (Form 7004 extends it)
Once. BE-13 within 45 days of formation, if it applies
The IRS filings for a Texas LLC with a foreign owner
The state filings do not replace the federal ones. A Texas LLC owned by one non-US person is a disregarded entity for income tax, but the IRS treats it as a corporation for related-party reporting, so it files Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its owner, including the money used to form it. A missed or substantially incomplete form carries a US$25,000 penalty (IRS).
Also on the federal side: the BE-13 survey, generally within 45 days of a foreign person setting up a US business (BEA rule), and a Form 1040-NR only if the LLC has income effectively connected with a US trade or business (IRS).
How we help
We prepare Form 5472 and the pro forma Form 1120 for foreign-owned Texas LLCs, or the full year under our annual package. Fees are on our Form 5472 filing service. Gurleen Kaur, CPA licensed in British Columbia and Washington State, signs. We remind you of the Texas date; the state report itself is filed with Texas.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Where these rules come from
Texas
- State rules: Texas official page, Texas tax page.
- Provisions named on those pages or in the statutes they rely on: Form 05-102.
Federal
- Effectively connected income and Form 1040-NR: Code sections 864 and 871 (IRS Pub 519).
- BE-13: 15 CFR 801.7 (eCFR).
- Form 5472: Internal Revenue Code section 6038A and Treas. Reg. section 1.6038A-1; T.D. 9796 treats a foreign-owned single-member LLC as a corporation for this purpose (IRS).
Other states
All 50 states and DC in one table: US LLC annual fees by state.
Common questions
What does a Texas LLC owe the state each year?
Public Information Report (Form 05-102), filed with the Comptroller as part of the annual franchise tax filing; no annual report is filed with the Secretary of State. Fee: No filing fee. Due: May 15 each year (next business day if May 15 falls on a weekend or holiday).
Does a Texas LLC owned by a non-US person pay Texas tax?
Texas franchise tax applies to LLCs, including single-member LLCs. No tax is due if annualized total revenue is at or below the no tax due threshold: $2,650,000 for 2026 reports ($2,470,000 for 2024 and 2025 reports). From report year 2024, an entity at or below the threshold does not file a No Tax Due Report but must still file the PIR by May 15.
What happens if the Texas filing is late?
$50 penalty for each franchise tax report filed late (no $50 penalty for a late PIR or OIR by an entity at or below the threshold); 5% penalty if tax is paid 1 to 30 days late, 10% if more than 30 days late. Failure to file can forfeit the right to transact business (loss of the right to sue or defend in Texas courts and possible personal liability of members or managers for certain debts), and the Secretary of State forfeits the entity under the Tax Code. Reinstatement requires a tax clearance letter (05-377) and a filing fee.
Does a foreign-owned Texas LLC file with the IRS?
Yes. Form 5472 with a pro forma Form 1120 for any year with a reportable transaction with the foreign owner, including the money used to form it. The penalty for missing it is US$25,000. This is separate from the state filing.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- Texas: official source
- Texas: tax source
- IRS: Instructions for Form 5472
- eCFR: 15 CFR 801.7 (BE-13 reporting requirement)
- IRS: Publication 515
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: US LLC fees by state, Annual compliance package, Best state for non-US founders.
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