Operating in Texas requires a dual-track compliance strategy involving the SOSDirect filing system and the Comptroller’s Webfile portal. States Business Consulting ensures your Texas entity maintains "Active" status from Austin and Houston to Dallas.
I. Texas Entity Formation
SOSDirect Filings
Formalize your LLC, Corporation, or LP via SOSDirect. As of 2026, the Secretary of State has moved in-person services to 400 W. 15th St in Austin, making digital filing the primary standard.
SOSDirect Business PortalWebfile Tax Registration
Register for Sales Tax and Franchise Tax via the Comptroller's eSystems. All new entities must complete the initial tax questionnaire to establish their reporting cycle.
Comptroller eSystems/Webfile2026-2027 Permit Guide
Utilize the newly updated 2026-2027 Texas Business Licenses & Permits Guide to identify necessary state-level certifications for your specific industry.
TX Business Permit GuideII. Compliance & 2026 Franchise Tax
New Threshold Compliance
For 2026 reports (due May 15), the "No Tax Due" threshold is $2.65 million. Entities below this mark are exempt from the tax payment and the No Tax Due Report.
Franchise Tax ThresholdsPIR/OIR Requirements
- Public Information Report (PIR) Mandatory
- Ownership Information Report (OIR) for LLCs
- Registered Agent Maintenance
- FinCEN Beneficial Ownership (BOI)
III. Workforce & Employer Systems
Texas employer standards and unemployment taxes are managed by the Texas Workforce Commission (TWC):
Unemployment Tax Services
Register for a TWC account to manage Unemployment Insurance (UI) taxes. Quarterly reports and payments are handled via the TWC portal.
TWC Employer ServicesWorkers' Comp (DWC)
Texas is a "non-subscriber" state, meaning workers' comp is optional for most. However, you must notify the Division of Workers' Compensation of your status annually.
TX Division of Workers' CompNew Hire Reporting
Texas law requires all employers to report new and rehired employees within 20 calendar days of the hire date to the ENHR portal.
Texas New Hire Reporting