Why am I not receiving a Form 05-163 “No Tax Due Report?”
Form 05-163 Texas has discontinued Form 05-163 starting with the 2024 report year. See the TX Comptroller's website for details.
In prior years, Form 05-163 “No Tax Due Report” generates automatically if the following occurs:
- Taxpayer is a passive entity.
- Taxpayer is a newly established Texas Veteran Owned Business (must be pre-qualified).
- Taxpayer is a Real Estate Investment Trust that meets the qualifications.
- The entity has zero Texas Gross receipts.
- The annualized total revenue is below the no tax due threshold. That threshold for report years:
- 2022 and 2023 is $1,230,000.
- 2020 and 2021 is $1,180,000
- 2018 and 2019 is $1,130,000
- 2016 and 2017 is $1,110,000
- 2014 and 2015 is $1,080,000
- 2012 and 2013 is $1,030,000
- 2010 and 2011 is $1,000,000
- 2008 and 2009 is $300,000 ($434,782, if not a 12 month return)
For more information about the 05-163 report, see the Texas Franchise Tax Report Information and Instructions.