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
- Business structures and formation (Texas Secretary of State). TX-SOS-001. Checked 2026-10-04.
- Name Filings FAQs (Texas Secretary of State). TX-SOS-002. Checked 2026-10-04.
- Business Organizations Forms (Texas Secretary of State). TX-SOS-003. Checked 2026-10-04.
- Business Permit Office (Office of the Texas Governor). TX-GOV-001. Checked 2026-10-04.
- Start a Business in Texas (Office of the Texas Governor). TX-GOV-002. Checked 2026-10-04.
- Texas Sales and Use Tax Permit (Texas Comptroller of Public Accounts). TX-CPA-001. Checked 2026-10-04.
- Franchise Tax (Texas Comptroller of Public Accounts). TX-CPA-002. Checked 2026-10-04.
- No Tax Due Reporting for Report Years 2024 and Later (Texas Comptroller of Public Accounts). TX-CPA-003. Checked 2026-10-04.
- Register for Unemployment Tax (Texas Workforce Commission). TX-TWC-001. Checked 2026-10-13.
- Unemployment Insurance Law - Coverage Issues (Texas Workforce Commission). TX-TWC-002. Checked 2026-10-04.
- Employer resources (Texas Department of Insurance). TX-TDI-001. Checked 2026-10-04.
- Workers compensation coverage categories (Texas Department of Insurance). TX-TDI-002. Checked 2026-10-04.
- Required coverage notice for government construction projects (Texas Department of Insurance). TX-TDI-003. Checked 2026-10-04.
- Formation of Texas Entities FAQ — annual and periodic reports (Texas Secretary of State). TX-SOS-004. Checked 2026-10-04.
- Nonprofit Corporation Periodic Reports FAQ (Texas Secretary of State). TX-SOS-005. Checked 2026-10-04.
- Employer Identification Number (Internal Revenue Service). IRS-EIN-001. Checked 2026-10-04.
- Get an Employer Identification Number (Internal Revenue Service). IRS-EIN-002. Checked 2026-10-04.