AP-114 Texas Nexus Questionnaire: Form Details

The AP-114 is the Texas Comptroller nexus questionnaire for the franchise tax. Businesses and companies complete this form to report whether they have a taxable connection, or nexus, with Texas. The form covers entity identification, business operations, physical presence in Texas, financial thresholds, and ownership details. Any business that may have a Texas nexus obligation under Texas law should review this form and file it promptly.

Who Needs to File the AP-114 Texas Nexus Questionnaire?

The Texas Comptroller requires any business with a potential franchise tax nexus in Texas to complete the AP-114 questionnaire. This includes corporations, limited liability companies (LLCs), partnerships, and other companies conducting business in Texas. Common situations that require filing the AP-114 questionnaire form include:

Key Sections of the AP-114 Texas Nexus Questionnaire Form

The AP-114 questionnaire form organizes its questions across several main areas. The form first collects basic information: legal name, federal employer identification number (FEIN), NAICS code, and contact details. The Texas nexus questionnaire then asks about operations in Texas, including loan production, sales solicitation, and service delivery. The AP-114 form also examines physical presence in Texas, such as office locations, storage facilities, or employees based in Texas. Finally, the questionnaire requests information about any owners, members, or partners with significant interests.

The Texas Comptroller uses this nexus questionnaire to determine whether a business owes franchise tax and how to calculate the tax base. Accurate and thorough responses help companies avoid penalties and ensure that their records remain in trust with Texas public authorities. Filing the AP-114 Texas nexus questionnaire on time is a critical step for any Texas franchise tax compliance program.

Texas Franchise Tax Nexus: Required Filing and Entity Obligations

Texas nexus is determined by reviewing the AP-114 nexus questionnaire responses submitted to the state Comptroller. Physical presence in the state establishes nexus when a business maintains a Texas office, employs staff in Texas, or stores property in Texas. Economic nexus rules require entities with gross receipts above the statutory threshold to complete the nexus questionnaire, regardless of physical presence. Businesses in either category must update their nexus status by submitting the required AP-114 questionnaire to the Texas Comptroller.

Once the Comptroller reviews the completed nexus questionnaire, qualifying entities receive a formal request to file franchise tax forms and returns. Required returns include the annual franchise tax report, the no-tax-due request, and supplemental schedules for combined group members. Business entities should check the online status page on the Comptroller's website for current filing requirements, payment deadlines, and instructions for each required form. The page also provides instructions for submitting a request to update the nexus questionnaire records when circumstances change.

When entities make ownership adjustments, open new locations, or experience changes in Texas-sourced revenue, they must submit a new or updated nexus questionnaire to the state Comptroller. A written request or online submission keeps the entity's nexus status current and accurate. Reviewing the Comptroller's online page for the AP-114 nexus questionnaire provides the instructions and required forms needed to complete the update. Keeping nexus questionnaire records current protects entities from penalties and ensures that required franchise tax payment obligations are accurately reflected in the Comptroller's system.

AP-114 Form FAQs

What is the purpose of the AP-114 questionnaire?
The AP-114 is a Texas nexus questionnaire issued by the Texas Comptroller of Public Accounts. It helps Texas identify companies that may have a franchise tax nexus based on their presence and operations in Texas.

Do I need to file corrections after submitting the AP-114 form?
Yes. If your company's circumstances change, such as opening a new Texas office, adding employees, or increasing Texas gross receipts, you should file new information to reflect the current status. These changes keep your nexus questionnaire status current and your records up to date with Texas public authorities.

Is the AP-114 the same as a franchise tax return?
No. The AP-114 Texas nexus questionnaire is used to establish nexus, not to calculate or pay tax. Once nexus is confirmed, Texas companies file separate franchise tax forms and returns.

For related Texas tax forms, see the Nexus Questionnaire, the Nexus Application Form, and the Texas Sales Tax Exemption Certificate.

QuestionAnswer
Form NameAP-114 Texas Nexus Questionnaire
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Issuing AuthorityTexas Comptroller of Public Accounts
Form CategoryFranchise Tax Nexus Questionnaire
UpdatedPeriodically by Texas Comptroller
Other namesPrintable ..., 2012 Form TX Comptroller AP-114 Fill Online

Form Preview Example

 

Questionnaire

 

b

 

File numb rcertain

under Chapters 552 and 559,

AP-114

 

 

Youhave

rights

Texas(RevNexus.4-21/19)

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas t xpay number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Government Code, to review, request and correct

 

 

 

 

 

information we have on file about you. Contact us at the

 

 

 

 

 

address or phone number listed on this form.

 

 

 

 

 

 

1. Entity name

 

 

 

 

2. Federal employer identification number (FEIN)

3.Mailing address (if different than above address)

Street

 

 

City

 

 

State

 

ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4a. Contact person

 

 

 

 

4b. Contact phone (Area code and nu ber)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5a. Contact email

https://www

 

 

 

5b. Website address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.

 

Organization(NAICScodesareStructureavailableat

.census.gov/eos/www/naics/)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Profit corporation (CF)

 

General partnership (PB,PI)

 

 

 

 

 

Limited partnership (PF)

 

 

 

Professional corporation (CU)

Pr fessio l association (AF)

 

 

 

 

 

Real estate investment trust (TI)

 

 

 

Nonprofit corpor tion (CM)

Business association (AC)

 

 

 

 

 

Joint venture (PW)

 

 

 

Limited li bility company (CI)

Business trust (TF)

 

 

 

 

 

Other

 

 

 

 

 

 

 

monthdayyear

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

 

In what state or country was this entity formed?

 

 

 

Formation date

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8.

 

If this entity is registered wi the Texas Secretary of State, please provide the file number.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.

 

Please provide the entity's North American Industry Class fication System (NAICS) code.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10a. Please list any tax permits or licenses issued to this entity by the Texas Comptroller.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Type of permit or license

 

 

 

 

 

 

 

Taxpayer number for permit or license

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10b.

If included in a combined group Texas Franchise Tax Report,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

provide the reporting entity's Texas taxpayer number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11.

Please describe this entity's business activities in Texas:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12.

Please provide the earliest date this entity had a physical presence in Texas. Examples of

monthStartdayDate year

 

 

 

physical presence in Texas include but are not limited to the items below. See Rule 3.586

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

for further details. Check all that apply.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Place of Business (maintaining a place of business, manufacturing plant, office, warehouse or retail outlet, owned or leased)

Real/Personal Property (hold, acquire, lease, install, erect, modify, maintain, repair or dispose of real or personal property used or located in Texas)

Employees/Independent Representatives

(including temporary employees, contractors, agents) Inventory/Storing Goods (including consigned goods)

Provide a Service (through employees, independent contractors, agents or other representatives)

Holding Company (maintain place of business, manage, direct and/or perform services for subsidiaries or related entities)

Manufacturing/Shipping

Loan Production Activities

(solicit sales/loan contracts, gather data, make credit checks or other financial activities in Texas with own employees, independent contractors or agents) Delivery/Transportation (facilities, vehicles, employees, or representatives for transportation of passengers or property in Texas, including the service, maintenance, and repair of vehicles or other equipment and coordinating/directing the transportation of passengers

or property)

Perform a Contract (with own employees, local labor or contractors)

Sell and License Software in Texas

Franchisor (contracts where a franchisee is granted the right to engage in business under a marketing plan/system substantially prescribed by the franchisor or if franchisee's business is substantially associated with the franchisor's brand service mark or other commercial symbol)

Solicitation (promote sales/service using employees, independent contractors, agents or other representatives)

General Partner (in a general or limited partnership that is doing business in Texas)

Shows/Sporting Events (staging of

or participation in shows, theatrical performances, sporting events )

Advertising (enter Texas to purchase, place or display advertising for the benefit of another)

Federal Enclave (doing business in Texas even if the area is leased, owned or controlled by the federal government)

Warranty Work (with own employees or third party)

Manage or Operate Business from Texas

Form AP-114 (Back)(Rev.4-21/19)

13a.

Will the entity exceed $500,000 in gross receipts from business done in Texas?

mondayyearYes No

13b.

If yes, please provide the start date of any federal income tax accounting period in which

 

 

 

Start Date

 

 

 

 

 

 

 

 

 

 

gross receipts from business done in Texas exceeded $500,000.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14.If nexus ended, provide the reason and the last date of activity in Texas. Include home state documents if the entity

ceased to exist.

 

Nexusth

end date

15.Please complete this i form tion for all members, all general partners and each limited partner with a 10% or more (ttachin erestadditionalin the partnershipsheetsifnecessary. (For.)limited partnerships, general partnerships, joint ventures and joint stock companies.)

Name

 

Type of owner

General

Limited

FEIN

 

Percentage of ownership

 

 

 

Member

 

 

 

%

 

 

 

Partner

Partner

 

 

 

 

Mailing address

City

 

 

State

ZIP code

 

Begin date in Partnership

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Printed name

 

 

 

 

Title

 

 

 

 

 

 

 

 

 

 

 

 

 

Name

 

Type of owner

General

Limited

FEIN

 

Percentage of ownership

 

 

Member

 

 

 

%

 

 

 

Partner

Partner

 

 

 

 

Mailing address

City

 

 

State

ZIP code

 

Begin date in Partnership

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Printed name

 

 

 

 

Title

 

 

 

 

 

 

 

 

 

 

 

 

 

Name

 

Type of owner

General

Limited

FEIN

 

Percentage of ownership

 

 

Member

 

 

%

 

 

 

Partner

Partner

 

 

 

MailingABaddress

City

 

 

State

ZIP code

 

Begin date in Partnership

 

Printed name

Title

I declare that the information in this document and any attachment is true and correct to the best of my knowledge and belief.

PrintABpreparer's name

Title

Phone (Area code and number)

Date

Information about franchise tax is available online at www.comptroller.texas.gov/taxes/franchise/. For taxpayer assistance, call 800-252-1381 or 512-463-4600.

Please return this completed questionnaire to: Texas Comptroller of Public Accounts P.O. Box 149348

Austin, TX 78714-9348

How to Edit Ap 114 Form Online for Free

Working with the AP-114 Texas Nexus Questionnaire in FormsPal's online PDF editor is fast and easy. Our editor is continuously improved based on user feedback, giving you the best online experience for Texas form filing. Follow these steps to fill out the AP-114 questionnaire form:

Step 1: Click the "Get Form Button" at the top of this page to open the FormsPal PDF editor with the AP-114 Texas Nexus Questionnaire loaded and ready for use.

Step 2: The editor lets you add custom text, adjust existing information, and place a digital signature on the AP-114 questionnaire form as needed.

The AP-114 Texas Nexus Questionnaire includes several specific sections. Complete each section carefully to ensure your form is accurate for Texas franchise tax purposes:

1. Start with the identification section of the AP-114 form. Complete all blank fields in this part of the Texas nexus questionnaire:

Filling out segment 1 of Ap 114 Form

2. Next, fill in the business detail fields for the AP-114 questionnaire: month, day, year, country of formation, Formation date, NAICS codes, tax permit or license type, Taxpayer number, combined group information, description of Texas operations, earliest date of Texas nexus, Loan Production Activities solicitation, Start Date, and month.

Best ways to complete Ap 114 Form stage 2

3. The third section of the AP-114 form focuses on Texas solicitation. Complete the fields for: earliest Texas nexus date, Loan Production Activities, and Solicitation promoting sales or services in Texas.

Filling in section 3 of Ap 114 Form

4. Section four of the AP-114 Texas Nexus Questionnaire covers financial thresholds and ownership. Complete: gross receipts question, Texas nexus start date, gross receipts from Texas business, nexus end date if applicable, reason nexus ceased, and Type of owner.

Stage number 4 for filling out Ap 114 Form

Pay close attention to the ownership fields on the AP-114 questionnaire. These sections are critical and should reflect any current ownership information for the Texas nexus questionnaire form.

5. The final section of the AP-114 Texas Nexus Questionnaire requires a declaration, title, phone number, date, franchise tax information, and return address. Completing this step finalizes your Texas nexus questionnaire form submission.

Ap 114 Form writing process outlined (stage 5)

Step 3: After completing all fields, review the entire AP-114 questionnaire for accuracy, then click "Done." FormsPal saves every change automatically, so you can return to the form at any time. We take data security seriously and maintain full trust in the privacy of all user information.

Common Questions About the AP-114 Texas Nexus Questionnaire

Where do I submit the completed AP-114 form?
Download or print the AP-114 Texas Nexus Questionnaire and mail it to the Texas Comptroller of Public Accounts at the address listed at the bottom of the form. The faqs section of the Texas Comptroller website provides additional submission guidance for Texas companies.

What if my Texas nexus information has changed?
File new information promptly. Changes such as new Texas locations, additional employees, or increased Texas gross receipts must be reported to keep your questionnaire records current with Texas public authorities.

For other related Texas tax forms, see the Nexus Questionnaire, the 01-114 Texas Form, and the Texas Sales Tax Exemption Certificate.

Ap 114 Form isn’t the one you’re looking for?

Related Documents