Form 05-158-A: Texas Franchise Tax Report

Enter the Taxpayer number, the Report year and the Due date.

Enter the Taxpayer name, the Secretary of State file number or Comptroller file number, and the Mailing address.

Enter the City, State, Country and ZIP code plus 4. Blacken the circle if the address has changed.

Blacken the circle if this is a combined report. Blacken the circle if Total Revenue is adjusted for Tiered Partnership Election, see instructions.

Blacken the circle if the entity is Passive and/or a REIT, see instructions.

Yes or No: Is this entity a corporation, limited liability company, professional association, limited partnership or financial institution?

Enter the Accounting year begin date. If not twelve months, see instructions for annualized revenue.

Enter the Accounting year end date.

Enter the NAICS code and the SIC code.

Enter whole dollars only in the Revenue boxes.

Enter Gross receipts or sales in Box 1.

Enter Dividends in Box 2, Interest in Box 3 and Royalties in Box 5.

Rents (Box 4), Gains/losses (Box 6) and Other income (Box 7) can be a negative amount.

In Box 8, Total gross revenue, add items 1 thru 7.

Enter Exclusions from gross revenue (See instructions) in Box 9. In Box 10, TOTAL REVENUE, enter item 8 minus item 9; if less than zero, enter 0.

Enter whole dollars only in the Cost of goods sold boxes.

Enter Cost of goods sold in Box 11.

Box 12, Indirect or administrative overhead costs, is limited to 4%.

Enter Other (See instructions) in Box 13.

In Box 14, TOTAL COST OF GOODS SOLD, add items 11 thru 13.

Enter whole dollars only in the Compensation boxes.

Enter Wages and cash compensation in Box 15 and Employee benefits in Box 16.

Enter Other (See instructions) in Box 17.

In Box 18, TOTAL COMPENSATION, add items 15 thru 17.

Enter whole dollars only in the Margin boxes.

In Box 19, 70% revenue is Item 10 x .70.

In Box 20, Revenue less COGS is Item 10 - item 14.

In Box 21, Revenue less compensation is Item 10 - item 18.

In Box 22, Revenue less $1 million is Item 10 - $1,000,000 (checked October 31, 2026).

In Box 23, MARGIN, enter the lowest of items 19, 20, 21, or 22; if less than zero, enter 0.

Enter Gross receipts in Texas in Box 24 and Gross receipts everywhere in Box 25, whole dollars only.

In Box 26, APPORTIONMENT FACTOR, divide item 24 by item 25 and round to 4 decimal places.

In Box 27, Apportioned margin, multiply item 23 by item 26.

Enter Allowable deductions (See instructions) in Box 28.

In Box 29, TAXABLE MARGIN, enter item 27 minus item 28.

Enter the Tax rate in Box 30 (See instructions for determining the appropriate tax rate).

In Box 31, Tax due, multiply item 29 by the tax rate in item 30, dollars and cents.

Enter dollars and cents in the Tax adjustments boxes, and do not include prior payments.

Enter Tax credits (Item 17 from Form 05-181) in Box 32.

In Box 33, Tax due before discount, enter item 31 minus item 32.

Box 34, Discount, applies to report years 2008 and 2009 (See instructions).

In Box 35, TOTAL TAX DUE, enter item 33 minus item 34.

Do not include payment if item 35 is less than $1,000 or if annualized total revenue is less than or equal to the no tax due threshold (see instructions) (checked October 31, 2026).

If the entity makes a tiered partnership election, ANY amount in item 35 is due.

Complete Form 05-170 if making a payment.

Print or type name, and the Area code and phone number.

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

Officer, director or other authorized person: sign and enter the Date.

Mail the original to: Texas Comptroller of Public Accounts P.O. Box 149348 Austin, TX 78714-9348.