Fees
Texas LLC formation costs
$75 SOS Form 811 filing fee + back franchise tax + 5% penalty per missed period. Comptroller tax clearance required before SOS will reinstate. Most small LLCs owe minimal back franchise tax if revenue was below the no-tax-due threshold.
| Fee | Amount | Notes |
|---|---|---|
| SOS Form 811 reinstatement filing fee | $75 | One-time SOS filing fee for the Application for Reinstatement (Form 811). Filed after obtaining Comptroller tax clearance. |
| Back franchise tax (if applicable) | Varies; $0 for most small LLCs | Texas franchise tax is based on revenue. Most LLCs under $2.47M gross revenue qualify for no-tax-due status. Back franchise tax applies only if the LLC exceeded the threshold in any missed year. |
| Franchise tax 5% late penalty | 5% of unpaid tax per period | 5% penalty on any unpaid franchise tax. If no tax was owed (no-tax-due), the penalty is $0. |
| Comptroller tax clearance certificate | $0 | No fee for the Comptroller tax clearance. Requires all outstanding PIR filings and franchise tax returns to be current. |
| Commercial registered agent (gap period) | $49–$249/year | RA service must be reinstated and active at time of SOS reinstatement filing. A lapsed RA is a common cause of Texas dissolution. |
Requirements
What you need to know before filing
- Texas LLCs are administratively dissolved by the Secretary of State when they fail to maintain a registered agent or fail to file the annual Public Information Report (PIR) alongside the franchise tax return.
- Texas has a 3-year reinstatement window from the date of administrative dissolution. After 3 years, the LLC cannot be reinstated — you must form a new entity.
- Reinstatement requires a Texas Comptroller tax clearance certificate confirming franchise tax compliance before the SOS will accept the reinstatement filing.
- The 5% penalty applies to any unpaid franchise tax amount. For LLCs below the no-tax-due revenue threshold ($2.47 million in 2026), the penalty is minimal because the underlying tax is $0.
- A Texas LLC that has been forfeited by the Comptroller (separate from SOS dissolution) is not entitled to conduct business or defend lawsuits in Texas until the forfeiture is lifted.
- The LLC name is held during the 3-year reinstatement window and is not released to the public name pool until after the window expires. Act within 3 years to preserve the original name.
- Registered agent must be active with a Texas street address at the time of reinstatement. A lapsed RA is often the triggering cause of the SOS dissolution.
Documents
What you'll need to file
- Texas SOS Form 811 (Application for Reinstatement of a Texas Limited Liability Company) — the primary reinstatement filing with SOS
- Texas Comptroller Certificate of Account Status (tax clearance) — proves franchise tax compliance; required before SOS will accept Form 811
- All outstanding Public Information Reports (PIRs) filed with the Comptroller — required to obtain the clearance certificate
- Franchise tax returns for any missed periods — filed with the Comptroller as part of the tax clearance process
- Registered agent consent / appointment — a current Texas RA must be designated on Form 811
- LLC legal name exactly as registered with SOS — confirm on Texas SOS Business Entity Search (direct.sos.state.tx.us)
Registered agent
Who receives legal mail for your LLC
Required in every state.
- Required?
- Yes
- Who can serve
- Any individual 18+ with a Texas street address (not a P.O. Box), or a commercial registered agent service licensed in Texas. The RA must be available at the registered address during regular business hours.
- Can I serve myself?
- Yes
- Commercial RA cost
- ~$100/yr
Your registered agent name and address appear in the public SOS record. A commercial RA keeps your personal address private and ensures you receive franchise tax notices and annual report reminders — missed notices are the most common cause of Texas LLC dissolution.
Renewing or switching? Compare standalone registered agent services — Northwest, Harbor Compliance, Registered Agents Inc., InCorp, and more.
Process
How to form a LLC in Texas
Sequential — each step gates the next.
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Confirm dissolution status and the 3-year window Search your LLC on the Texas SOS Business Entity Search (direct.sos.state.tx.us) to confirm the entity status shows 'Forfeited' or 'Involuntarily Terminated.' Note the dissolution date — Texas allows reinstatement within 3 years of the administrative dissolution date. If you are outside the 3-year window, reinstatement is not available and you must form a new LLC. Also check Comptroller status at mycpa.cpa.state.tx.us — separate forfeiture by the Comptroller requires a separate clearance step.
-
File all missing Public Information Reports and franchise tax returns with the Comptroller Log in to the Texas Comptroller WebFile system (comptroller.texas.gov/taxes/franchise/filing-requirements/) and file all missing Public Information Reports (PIRs) and franchise tax returns for the period of dissolution. If your LLC was below the no-tax-due threshold ($2.47M revenue in 2026), file no-tax-due returns for each missed year. Pay any franchise tax owed plus the 5% penalty. All amounts must be fully resolved before the Comptroller will issue a clearance certificate.
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Obtain the Comptroller Certificate of Account Status (tax clearance) After all Comptroller filings and payments are current, request a Certificate of Account Status (tax clearance certificate) from the Texas Comptroller. This can be requested online via Comptroller WebFile or by phone. The certificate confirms the LLC has no outstanding franchise tax obligations. Processing typically takes 3–5 business days. The certificate is required as an attachment to SOS Form 811.
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File SOS Form 811 (Application for Reinstatement) Complete Texas SOS Form 811 and file it with the Texas Secretary of State by mail, fax, or online via SOS direct.sos.state.tx.us. Attach the Comptroller Certificate of Account Status. Pay the $75 filing fee. Form 811 requires: LLC legal name, SOS file number, date of dissolution, the reason for reinstatement, registered agent name and Texas street address, and signature of an authorized person. Processing by SOS typically takes 3–5 business days for online/fax submissions.
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Verify reinstatement and resume operations After SOS processes Form 811, verify the LLC shows 'In Existence' status on the Texas SOS Business Entity Search. Confirm your registered agent is active and the RA contact information is current. Set calendar reminders for the annual PIR and franchise tax return due May 15 — the same filing that was missed originally. Consider a commercial RA service with compliance monitoring to avoid a repeat dissolution.
Annual obligations
What your LLC owes every year
Year-2+ costs most formation guides omit.
| Obligation | Due date | Fee | Consequence if missed |
|---|---|---|---|
| Franchise Tax Return + Public Information Report (PIR) | May 15 each year | $0.00 | Missed PIR/franchise tax return triggers Comptroller forfeiture and eventually SOS administrative termination |
Provenance
Statute basis & official sources
Last verified 2026-05-08.
Texas LLC reinstatement is governed by Texas Business Organizations Code (BOC) §§ 11.201–11.206 (reinstatement after voluntary or involuntary termination) and Texas Tax Code § 171.251 (forfeiture by Comptroller). SOS Form 811 implements BOC § 11.202.
Direct filing portal: https://comptroller.texas.gov/taxes/franchise/
If you skip the LLC
- Cannot transact business in Texas or defend lawsuits in Texas courts while forfeited or involuntarily terminated
- Members may face personal liability for business debts incurred while the LLC is terminated
- 3-year reinstatement window expires — after that, you cannot reinstate and must form a new LLC
- LLC name may be taken by another entity after the 3-year window closes
- Franchise tax penalties and interest continue accruing while the LLC is forfeited
- Banks and payment processors may close accounts for a Texas LLC not in good standing
Formation context
Who should form in Texas?
- Recommended for
- Texas LLC owners who received a Comptroller forfeiture or SOS termination notice; Business owners whose Texas LLC was administratively terminated for a missed PIR or lapsed registered agent; Members weighing reinstatement costs against forming a new Texas LLC; Owners who need to confirm they are within the 3-year reinstatement window before starting
- Tax treatment (default)
- Texas franchise tax payments may be deductible as a business expense on the federal return. Consult a CPA for treatment of back franchise tax payments made in a reinstatement year.
Foreign LLCs registered in Texas that are forfeited by the Comptroller must also obtain Comptroller clearance and file Form 811 to reinstate their Texas registration.
No publication requirement in Texas — unlike New York or Nebraska, you do not need to publish notice in a newspaper after filing.
FAQ
Common Texas LLC formation questions
What is the Texas LLC reinstatement window?
Texas allows reinstatement of an administratively terminated LLC within 3 years of the termination date. After 3 years, the Texas SOS will not accept a reinstatement filing — you must form a new LLC. Check your termination date on the Texas SOS Business Entity Search (direct.sos.state.tx.us) and confirm you are within the 3-year window before starting the reinstatement process.
Do I need to pay back franchise tax to reinstate a Texas LLC?
Only if your LLC owed franchise tax during the dissolution period. Most small Texas LLCs are below the no-tax-due threshold ($2.47M gross revenue in 2026) and owe $0 in franchise tax. However, you must still file no-tax-due returns for each missed year to get the Comptroller clearance. If your LLC exceeded the threshold in any missed year, you owe that year's franchise tax plus a 5% penalty.
What is the difference between SOS forfeiture and Comptroller forfeiture in Texas?
The Texas SOS can administratively terminate (dissolve) an LLC for failure to maintain a registered agent. The Texas Comptroller can separately forfeit the LLC's right to conduct business for unpaid franchise taxes or missing Public Information Reports. Both can happen simultaneously. Reinstatement requires clearing both: a Comptroller clearance certificate (to lift Comptroller forfeiture) and SOS Form 811 (to reinstate the SOS record). Always check both records at direct.sos.state.tx.us and mycpa.cpa.state.tx.us.
How much does it cost to reinstate a Texas LLC?
Minimum cost: $75 SOS Form 811 filing fee. If franchise tax was owed (LLC above no-tax-due threshold), add back franchise tax + 5% penalty. For most small LLCs below the no-tax-due threshold, total cost is $75 plus registered agent reinstatement if needed. Commercial RA services typically cost $49–$249/year.
Is it better to reinstate or dissolve and reform a Texas LLC?
If you are within the 3-year reinstatement window and the LLC has existing contracts, bank accounts, or an EIN worth preserving, reinstatement is usually the right choice. Texas reinstatement is relatively low-cost ($75 + minimal back taxes for most small LLCs). If you are outside the 3-year window, or the LLC has no meaningful assets or relationships, forming a new LLC is the only option. New LLC formation in Texas costs $300 (online filing fee) and requires a new EIN and new bank accounts.
Can I reinstate a Texas LLC online?
Yes. SOS Form 811 can be submitted online at direct.sos.state.tx.us or via fax. Online and fax submissions typically process in 3–5 business days. The Comptroller clearance certificate can also be obtained online via Comptroller WebFile after filing all missing returns.
Not sure yet?
Should I form an LLC?
Still deciding between an LLC, sole proprietorship, S-Corp, or C-Corp? Our entity-type comparison breaks down formation cost, tax treatment, liability shield, and compliance complexity for all four structures side by side.
LLC vs S-Corp vs Sole Prop vs C-Corp — compare all four →Reduce your tax bill
Should you elect S-Corp status for your Texas LLC?
Once your LLC clears ~$80K in annual net profit, an S-Corp election (IRS Form 2553) typically saves $5,000–$15,000/year in self-employment taxes by splitting owner income into a W-2 salary + tax-free distributions. The election is free — Form 2553 has no IRS filing fee. The key decision factors: your net income level, a defensible reasonable-compensation salary, and the 75-day Form 2553 filing window after LLC formation.
S-Corp election guide — $80K breakeven, Form 2553 deadline & reasonable salary →Is a DBA enough?
DBA vs LLC — do you actually need a full LLC?
Already operating as a sole proprietor, or wondering whether a cheap county DBA filing ($10–$100) is enough instead of forming an LLC? A DBA lets you operate under a trade name — but provides zero liability protection. Our DBA vs LLC comparison breaks down exactly when a DBA is sufficient and when you need a state LLC filing.
DBA vs LLC — cost, liability shield & when to upgrade →After you file
Next steps after forming your LLC
Your Articles of Organization are filed — now make your LLC operational. Four actions every new LLC owner needs to take:
Legal resources
Online legal services for LLC owners
Formation gets your LLC into existence; contracts, trademark protection, operating agreement review, and vendor-document review keep it usable. Compare subscription and per-document legal platforms before you rely on a template or pay a local attorney retainer.
LLC legal services comparison — contracts, trademarks, OA review & attorney access →§ A Building permits in Texas
§ B Other states & comparisons
- LLC Annual Compliance Guide — annual report deadlines, fees, and administrative dissolution by state→
- LLC Dissolution Guide — how to properly close an LLC and avoid ongoing fee liability→
- Texas LLC Annual Report Requirements — PIR + franchise tax due May 15→
- Texas LLC Formation (Austin) — 2026 Filing Guide→
- Texas LLC Formation (Houston) — 2026 Filing Guide→
- Best Registered Agent Services — Northwest vs. ZenBusiness vs. LegalZoom vs. Bizee→
- California LLC Reinstatement Guide — FTB Form 3557 + SOS Form LLC-12, 4–6 week FTB clearance→
- Florida LLC Reinstatement Guide — online via Sunbiz, $100 fee, 5-year window→
- New York LLC Reinstatement Guide — DOS Form DOS-1336 + Tax Dept consent, $55 fee→
- Illinois LLC Reinstatement Guide — Form LLC-35.40, $200 fee, 5-year window→
- All states — LLC formation guides→
§ C Companion tools
Disclaimer: Informational only — not legal advice. LLC laws change; verify with a Texas business attorney or CPA before filing.