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  • Tx Comptroller 05-158-a 2022

Get Tx Comptroller 05-158-a 2022-2025

RESET FORM 05-158-A (Rev.9-16/9) PRINT FORM Texas Franchise Tax Report Page 1 FILING REQUIREMENTS Code 13250 Annual Taxpayer number Report year Due date 2 0 2 2 05/16/2023 Taxpayer name Secretary.

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How to fill out the TX Comptroller 05-158-A online

The TX Comptroller 05-158-A is a crucial form for reporting franchise taxes in Texas. This guide provides detailed, step-by-step instructions to assist users in accurately completing the form online, ensuring compliance and correctness.

Follow the steps to fill out the TX Comptroller 05-158-A

  1. Click ‘Get Form’ button to obtain the form and open it in the editor.
  2. Enter the taxpayer number, report year, and due date. Ensure that the report year matches the tax period for which you are filing.
  3. Fill in the taxpayer name and the Secretary of State or Comptroller file number. This information is essential for proper identification.
  4. Provide the mailing address, city, state, country, and ZIP code plus four. Double-check these details for accuracy and completeness.
  5. If applicable, blacken the circle indicating whether this is a combined report or if the address has changed since the last filing.
  6. Specify the entity type by indicating whether it is a corporation, limited liability company, or other specified types.
  7. For revenue sections, enter the gross receipts or sales, dividends, interest, rents, royalties, gains/losses, and other income. Only whole dollar amounts are to be recorded.
  8. Calculate total gross revenue by adding items related to income from steps 7. Make sure to also include any exclusions from gross revenue.
  9. Proceed to fill out the cost of goods sold, entering data in items 11 through 14, ensuring to add as necessary to obtain the total.
  10. Complete the compensation section by reporting wages and cash compensation, employee benefits, and any other forms of compensation.
  11. Continue to the margins section and calculate the taxable margin based on the instructions provided.
  12. Finally, review all entries, save changes, and prepare to download, print, or share your completed form as required.

Complete your TX Comptroller 05-158-A form online to ensure timely and accurate filing.

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To qualify as a passive entity, the entity must be a partnership or trust, other than a business trust, for the entire accounting period on which the tax is based. The entity may not qualify as passive for the accounting period during which the conversion occurs even if it meets the 90 percent income test.

Passive income includes, for example, dividends, royalties, interest, foreign currency, rental income or property gains (the precise legal definition is in the FATCA and CRS legislation). An Active Entity may broadly be described as one where less than 50% of the entity's gross income and assets are passive.

Combined Reporting Taxable entities that are part of an affiliated group engaged in a unitary business must file a combined group report in lieu of individual reports. The combined group is a single taxable entity for purposes of calculating franchise tax due and completing the required tax reports.

As with all businesses, the no-tax-due threshold and E-Z Computation rules apply to corporations. At 1%, the tax rate on Texas corporations ranks very low nationally, making the state a popular place for businesses of all sizes.

State Business Tax By default, LLCs themselves do not pay federal income taxes, only their members do. Texas, however, imposes a state franchise tax on most LLCs. ... In some cases, the owners of an LLC choose to have their business treated like a corporation for tax purposes.

The IRS treats one-member LLCs as sole proprietorships for tax purposes. This means that the LLC itself does not pay taxes and does not have to file a return with the IRS. As the sole owner of your LLC, you must report all profits (or losses) of the LLC on Schedule C and submit it with your 1040 tax return.

All Texas LLC business members or managers who take profits out of the LLC will need to pay self-employment tax. This tax is also known as FICA, Social Security or Medicare tax. It applies to all the earnings you withdraw from your Texas business. The current self-employment tax rate is 15.3 percent.

Select Yes when the entity's total annualized revenue is less than or equal to the no tax due threshold. The no tax due threshold is as follows: $1,110,000 for reports due in 2016-2017. $1,080,000 for reports due in 2014-2015.

The amount of franchise tax due depends on a business' revenue. Companies whose annual revenue falls below a certain threshold are not required to pay franchise tax. However, all businesses in Texas must file a franchise tax report, regardless of whether they are actually required to pay the tax.

Even if your business does not owe taxes, it is required to file a Franchise Tax Report each year. The no-tax-due threshold for 2017 is $1,110,000 and increases in 2018 to $1,130,000.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232