Form AP-114 at a glance
What it is: AP-114 is the Texas Nexus Questionnaire.
Where and when to file: Return this completed questionnaire to: Texas Comptroller of Public Accounts, P.O. Box 149348, Austin, TX 78714-9348.
A filled-in Form AP-114 example: an LLC with one Texas office
How to fill out Form AP-114, box by box
Entity name, FEIN and mailing address
Enter the Texas taxpayer number and the File number.
Enter the Entity name in box 1 and the Federal employer identification number (FEIN) in box 2.
In box 3, enter the Mailing address (if different than above address): Street, City, State and ZIP code.
Contact person, phone, email and website
Enter the Contact person in 4a, the Contact phone (Area code and number) in 4b, the Contact email in 5a and the Website address in 5b.
Organization Structure
In box 6, mark the Organization Structure: Profit corporation (CF), General partnership (PB,PI), Limited partnership (PF), Professional corporation (CU), Professional association (AF), Real estate investment trust (TI), Nonprofit corporation (CM), Business association (AC), Joint venture (PW), Limited liability company (CI), Business trust (TF) or Other.
Where and when the entity was formed, file number and NAICS code
In box 7, enter the state or country in which this entity was formed, and the Formation date (month day year).
In box 8, if this entity is registered with the Texas Secretary of State, provide the file number.
In box 9, provide the entity's North American Industry Classification System (NAICS) code. NAICS codes are available at https://www.census.gov/eos/www/naics/
Tax permits, combined group and business activities
In box 10a, list any tax permits or licenses issued to this entity by the Texas Comptroller: the Type of permit or license and the Taxpayer number for permit or license.
In box 10b, if included in a combined group Texas Franchise Tax Report, provide the reporting entity's Texas taxpayer number.
In box 11, describe this entity's business activities in Texas.
Physical presence in Texas
In box 12, provide the earliest date this entity had a physical presence in Texas (Start Date, month day year) and check all that apply. Examples of physical presence in Texas include but are not limited to the items in box 12. See Rule 3.586 for further details.
Check all that apply: Loan Production Activities, Delivery/Transportation, Place of Business, Real/Personal Property, Employees/Independent Representatives, Solicitation, General Partner, Shows/Sporting Events, Inventory/Storing Goods, Advertising, Perform a Contract, Provide a Service, Federal Enclave, Franchisor, Sell and License Software in Texas, Holding Company, Warranty Work, Manufacturing/Shipping, and Manage or Operate Business from Texas.
Gross receipts and when nexus ended
In 13a, Yes or No: Will the entity exceed $500,000 in gross receipts from business done in Texas? (checked November 2, 2026).
In 13b, if yes, provide the start date (month day year) of any federal income tax accounting period in which gross receipts from business done in Texas exceeded $500,000. (checked November 2, 2026).
In 14, if nexus ended, provide the reason and the last date of activity in Texas (Nexus end date, month day year). Include home state documents if the entity ceased to exist.
Members, partners and owners
In 15, complete this information for all members, all general partners and each limited partner with a 10% or more interest in the partnership. This is for limited partnerships, general partnerships, joint ventures and joint stock companies. Attach additional sheets if necessary.
Enter the Name, the Type of owner, the FEIN, the Percentage of ownership, the Mailing address, City, State, ZIP code, the Begin date in Partnership, the Printed name and Title, and SIGN.
Preparer's declaration and signature
"I declare that the information in this document and any attachment is true and correct to the best of my knowledge and belief." Enter the Print preparer's name, Title, Phone (Area code and number) and Date, and SIGN.
More rules for Form AP-114
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.
Common questions about Form AP-114
Where do I file it?
Return this completed questionnaire to: Texas Comptroller of Public Accounts, P.O. Box 149348, Austin, TX 78714-9348.
Sources
[1] Form AP-114 (Rev.4-21/19), Texas Nexus Questionnaire, Texas Comptroller of Public Accounts (the Official source link on this page).