Texas tax forms & filing.

Things to know about filing in Texas

• Texas has no individual income tax, no state estate tax, no inheritance tax. Federal estate tax only.
• Texas levies a Franchise Tax (sometimes called the Margin Tax) on businesses with Texas-source revenue above a defined no-tax-due threshold. Most small businesses fall below the threshold and owe no franchise tax, but they still need to file a No Tax Due Information Report annually.
• Texas residents working in California, Oregon, or other income-tax states owe nonresident tax in the work state on wages earned there. Texas residency planning for cross-border workers matters.
• Texas has homestead protections that mirror Florida's — strong protection from forced sale and from creditor claims on the primary residence.

Tax-motivated moves to Texas — what to document

Texas is one of the most common 'tax-motivated' destination states because of the combination of no individual income tax, strong homestead protections, and a business-friendly franchise tax. But the prior state — particularly if that state is California, New York, or another aggressive state — won't accept the move on the basis of a Texas driver's license alone.

Documenting the move means: changing voter registration, vehicle registration, primary banking, primary doctor and dentist, religious affiliation, club memberships, professional licensing, and (most importantly) the actual day-to-day pattern of where you sleep at night. The 183-day test is necessary but not sufficient — your former state can still claim domicile if your 'closest ties' remain there. New York and California are particularly aggressive on this.

When clients move to Texas mid-year, we file a part-year return in the prior state for the pre-move period, then track ongoing nonresident-source income (deferred comp vesting, real estate, K-1s from former-state partnerships) for as long as the prior state retains a tax claim on that income.

Texas Franchise Tax — who owes it

Texas's Franchise Tax (Margin Tax) applies to most business entities with Texas-source revenue above an annually-adjusted no-tax-due threshold. Sole proprietorships and most general partnerships are exempt. LLCs, S-corps, C-corps, and limited partnerships are typically subject to the tax — but small businesses below the no-tax-due threshold still need to file an annual No Tax Due Information Report or a PIR (Public Information Report).

The most common Texas-business filing surprise: a small LLC that earns under the threshold thinks it has nothing to file and skips the annual filing — then receives a forfeiture notice from the Texas Comptroller. Filing the No Tax Due Information Report on time keeps the entity in good standing even when no tax is owed.

When we prepare Texas S-corp or LLC returns, we handle the federal return AND the Texas franchise tax filings as one engagement.

Refund status

Texas does not have an individual income tax refund tracker because there is no individual income tax return. For your federal refund, use the IRS Where's My Refund tool.

Multi-state considerations

If you lived or worked in more than one state during the tax year, you typically file a part-year resident return in each state. If you live in one state and work in another, you usually file as a resident where you live and as a nonresident in the work state — claiming a credit on the resident return for taxes paid to the work state. Reciprocity agreements between some neighboring states change this default; we map this out at intake.

Texas-specific multi-state nuances are addressed in the quirks list above when they apply.

Get the current-year forms

State tax rates, brackets, and forms change every year. We point to the Texas Comptroller of Public Accounts as the authoritative source for current-year information. Form numbers above are stable; rates, deduction amounts, and credit limits are not — always verify before relying on a specific dollar amount.

Open the Texas Comptroller of Public Accounts website →