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Updated e-file Requirements for Texas in 2024 and beyond, Form 05–163, No Tax Due removed

SOLVEDby Intuit3Updated 2 weeks ago

Texas has removed the No Tax Due Form 05–163 for report years 2024 and beyond. As a result, the acceptable form sets for Texas e-file have changed.  Click here to learn more about this.

See the list below to understand which forms can be filed together, and which forms must be included in a filing. 

Texas Tax Filing Guidelines and Electronic Filing Requirements

Aside from extensions, there are three packages of forms acceptable by the state: 

  • The Long Form package requires at least the Form 05-158A and 05-158B. 
  • The EZ Computation package requires at least the Form 05-169. 
  • The PIR/OIR package requires either the Form 05-102 Public Information Report or the Form 05-167 Ownership Information Report. 
    • With the PIR/OIR package filing, no other forms should be included.

If a combined group’s annualized total revenue is at or under the no tax due threshold of $2,470,000, each affiliate may not need to file the EZ Computation but may instead file the Public/Ownership Information report to meet 2024 Franchise tax filing requirements. If the combined group wishes to continue to file using the EZ Computation, then the Affiliate Schedule (Form 05-166) must be included with the return. Filing an EZ Computation return with the combined box checked and not including the Form 05-166 will result in a reject.

The EZ report will still be due if the entity has zero TX gross receipts. Entities with $20 million or less in annualized total revenue may file the EZ report. 

If an entity has TX gross receipts and receipts everywhere greater than zero, but at or under the no tax due threshold of $2,470,000, the entity is not required to file a tax return BUT should continue to file an Information Report (either 05-102 or 05-166) if required.  This is the PIR/OIR package shown below.

Packages

Long Form Package:

  • 05-158A
  • 05-158B
  • 05-102 (optional)
  • 05-160 (optional)
  • 05-166 (optional)
  • 05-167 (optional)
  • 05-175 (optional)
  • 05-177 (optional)
  • 05-178 (optional)
  • 05-180 (optional)

EZ Computation Package:

  • 05-169
  • 05-102 (optional)
  • 05-166 (optional)
  • 05-167(optional)

Information Report Package:

Only include one of these forms with no other forms.

  • 05-102 (optional)
  • 05-167 (optional)

Extension Report Package:

  • 05-164
  • 05-165 (optional)

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