Structure

Understand your business structure

The Secretary of State handles formation filings for Texas filing entities, including LLCs and corporations. TX-SOS-001

Name

Search the proposed business name

Use SOS name-availability instructions and SOSDirect to research an entity name. Preliminary clearance is not a final filing decision or permission to infringe another person's name rights. TX-SOS-002

State Filing

Complete the applicable Texas filing

LLCs and corporations are formed through SOS filings. A sole proprietorship or general partnership does not use an LLC or corporate formation filing; assumed-name requirements can still apply. TX-SOS-001

Federal EIN

Use the shared IRS EIN guidance

Use current IRS guidance to decide whether your business needs an EIN and which application method is available. An EIN is a federal identifier, separate from state formation, licensing and state tax accounts. IRS-EIN-002

The IRS issues EINs free. If forming a legal entity, complete the state formation before applying, as instructed by the IRS. Use the IRS eligibility and responsible-party instructions directly. IRS-EIN-002

State Taxes

Determine Texas tax-registration needs

The Comptroller administers state business taxes. Franchise tax applies to taxable entities formed in Texas or doing business in Texas, subject to statutory exclusions and exemptions. TX-CPA-002

Review sales/use tax permit requirements if engaged in Texas and selling, leasing or renting taxable goods or providing taxable services. Use the Comptroller's permit application, and check separate rules for remote sellers and marketplace sales. TX-CPA-001

Licenses and Permits

Check state and local licenses and permits

Texas does not require a statewide general business license. State activity/professional permits and city or county requirements can still apply. TX-GOV-001

Contact the city and county for local licensing and permits. Ask the county appraisal district or tax office about local business and property taxes.

Employers

Complete applicable employer registrations and coverage

Register with TWC within ten days of becoming liable for unemployment tax. Use the agency's current tax-account registration page; the account application itself may require interactive steps. TX-TWC-001

Before hiring, review the state employer resources linked by the Governor's startup guide, including new-hire reporting and workplace obligations. The UI registration is separate from entity formation and sales-tax registration. TX-GOV-002

Unemployment insurance

General employers can become liable after paying $1,500 or more in a calendar quarter, or employing at least one worker on part of a day in 20 different weeks in the current or preceding year. FUTA liability and successor rules also matter. TX-TWC-002

Domestic, agricultural, nonprofit and governmental employers have separate tests or exclusions. Do not apply the general-employer threshold to every employer. TX-TWC-002

Workers compensation

Most private employers may choose workers compensation coverage. Non-subscribers still have employee/state notices and specified injury, illness and fatality reporting duties; lack of required coverage must not be treated as lack of duties. TX-TDI-001

Texas governmental entities must have coverage. Government construction projects carry coverage requirements for contractors and persons providing project services. Review the applicable public contract and DWC rules. TX-TDI-002, TX-TDI-003

Registered Agent

Confirm registered-agent requirements

Use your entity's current SOS formation instructions to confirm registered-agent eligibility, consent and the Texas registered-office requirements. Keep the agent and office information current. TX-SOS-003

Trade Name

Check trade, fictitious or assumed names

An assumed-name filing depends on structure. Listed filing entities use SOS; sole proprietors and general partnerships generally use the appropriate county clerk. SOS assumed-name filers are not also required to file at county level. TX-SOS-002

Ongoing Requirements

Track ongoing Texas requirements

Franchise reporting is generally due May 15, moved to the next business day when it falls on a weekend or holiday. The no-tax-due threshold for report years 2026 and 2027 is $2,650,000; use the appropriate report-year rules. TX-CPA-002

Being at or below the threshold generally removes the No Tax Due Report, but the applicable Public Information Report or Ownership Information Report remains required. Qualifying new veteran-owned businesses and passive entities have different reporting treatment. TX-CPA-003

Texas domestic LLPs file an SOS annual report by June 1 in each year after the registration takes effect. Texas and registered foreign nonprofit corporations file a periodic report when SOS requests it, no more often than once every four years. Other entity types have different maintenance filings; the Comptroller franchise workflow is not a universal SOS annual report. TX-SOS-004, TX-SOS-005

Record the applicable deadlines, agency accounts, responsible person and official sources. Review current instructions before filing.

Final Review

Questions to verify before operating

  • Has the correct formation or foreign-authority filing been completed?
  • Which tax accounts, professional or activity licenses and local permits apply?
  • Are employer registration, reporting and coverage ready?
  • Which entity-specific reports and renewals need calendar reminders?

Educational Notice

Verify current requirements with the responsible agency

This is general educational navigation, not legal, tax, accounting, employment or licensing advice. NINZ does not submit government applications and is not affiliated with Texas, the IRS or other government agencies.

Confirm current forms, deadlines, fees and exceptions directly with the responsible agency. A verified general rule does not establish that it applies to every business.

Official sources and evidence