Texas Tax Filing: No State Income Tax, Plus What Still Applies
Updated October 10, 2026
No Texas income tax, but other Texas taxes exist
The Texas Comptroller of Public Accounts runs a long list of taxes, fees and assessments. Its tax overview names sales tax, franchise tax, motor vehicle taxes, property tax, hotel tax, insurance taxes, motor fuels tax, natural gas tax and tobacco tax. A personal income tax is not on that list.
So your wages, interest, dividends and retirement income do not go on a Texas individual return. There is no Texas form to file and no state brackets to learn.
That does not make your year tax free.
- You still owe federal income tax, and you still file a federal return.
- You still pay sales tax when you buy taxable items.
- Property and vehicle taxes are separate from any income tax filing.
Your Texas filing season is a federal filing season
Because there is no state return, the IRS date is the date that matters. The IRS says calendar-year filers file by April 15. If that day falls on a Saturday, Sunday or legal holiday, the due date moves to the next business day. Check the IRS page for this year's exact date.
If you need more time, Form 4868 gives an automatic six months to file. The IRS is clear that an extension to file is not an extension to pay. Any tax you owe is still due on the original date. Our extension guide walks through it, and the tax deadlines page lists the dates in one place.
Texas does not issue its own personal extension, since there is no personal return to extend.
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Community property: a Texas rule that changes how couples file
Texas is one of nine community property states, along with Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Washington and Wisconsin. The IRS explains the rule in Publication 555.
- Filing jointly. The IRS notes that a joint return will ordinarily give you a greater tax advantage than filing separately, so it is worth running both ways.
- Filing separately. Each spouse reports half of all community income plus all of their own separate income.
- The extra form. Spouses who file separately each complete and attach Form 8958 to show how they figured the amounts they report.
This matters most when one spouse earns the paycheck and the other earns little. On separate returns, the paycheck is split in half for federal purposes. Many people in other states never see this rule, so a preparer who knows it can save you from a mismatch that triggers a letter.
Self-employed or own an LLC in Texas
This is where Texas gets its own paperwork. The Comptroller collects franchise tax, which it describes as a privilege tax on each taxable entity formed or organized in Texas or doing business in Texas.
- Who it covers. LLCs, corporations and partnerships. Sole proprietorships are generally exempt.
- When it is due. The annual report is due May 15. If that falls on a weekend or holiday, the due date is the next business day.
- Owing nothing still means filing. The Comptroller sets a no tax due threshold. Entities under it file a Public Information Report or Ownership Report instead of calculating tax. Read the Comptroller's page for the current amount.
- How to file. Through Webfile, the Comptroller's online system, or approved software it lists. Extension requests go through the Comptroller's filing extensions page.
If you sell taxable goods or services, you apply for a sales tax permit with the Comptroller. After approval, the Comptroller tells you by letter whether you file monthly or quarterly, and you file through WebFile.
A one-person business with no LLC reports its profit on the federal return only. If you formed an LLC, ask which franchise tax report fits you.
Moving between Texas and Florida
Leaving Texas is simple on the state side. Texas has no personal income tax, so there is no part-year Texas return to file when you go. You file one federal return for the year. Florida's side of the move is covered in our guide linked below.
One change does carry over to your federal filing. Florida is not on the IRS list of community property states. After you establish your home in Florida, the community property split described above no longer applies to income you earn there. If you moved partway through a year, income from before the move may still follow Texas rules, so keep your move date and your pay records together.
If you keep a Texas LLC after you leave, the entity can still owe franchise tax to the Comptroller while it does business in Texas. See our moving to Florida tax guide for the domicile steps.
Paperwork Texans forget
- 1099 forms. Match your income to every 1099 and W-2 you receive before you file. Texas has no state return to cross-check them for you.
- Estimated tax. The IRS says sole proprietors and other self-employed people generally must make estimated payments when they expect to owe tax at filing. Payments are quarterly on Form 1040-ES. Texas has no state estimated payments for individuals. See our estimated tax guide.
- Form 8958. Married couples who file separately need it, as covered above.
- Sales tax records. If you hold a permit, keep sales records. The Comptroller's return is separate from your income tax return.
- Entity reports. An LLC's May report is not part of your personal return and does not replace it.
Mistakes that delay a Texas return
- Skipping the return. No state income tax does not mean no filing. The federal return is still required if your income is high enough or you want a refund of withholding.
- Mixing up the two Comptroller filings. Franchise tax and sales tax are different accounts with different due dates.
- Treating an extension as more time to pay. The IRS says it is not. Pay what you expect to owe by the original date.
- Splitting community income by guesswork. Separate filers who skip Form 8958 invite questions from the IRS.
- Assuming an LLC is exempt. Sole proprietors are generally exempt from franchise tax, but an LLC is a taxable entity.
Filing from Texas with Zero Fuss Taxes
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FAQ
Does Texas have a state income tax?
The Texas Comptroller's overview of the taxes it runs lists sales, franchise, motor vehicle, property, hotel, insurance, motor fuels, natural gas and tobacco taxes. A personal income tax is not among them, so there is no Texas individual return to file.
Do I still need to file a federal return if I live in Texas?
Yes, when your income calls for one. The IRS due date is April 15 for calendar-year filers, or the next business day if it falls on a weekend or legal holiday.
I own an LLC in Texas. Do I owe franchise tax?
LLCs, corporations and partnerships are taxable entities for franchise tax. Sole proprietorships are generally exempt. The annual report is due May 15, and entities under the no tax due threshold file an information report instead of paying.
How does community property affect my return?
Texas is a community property state. If you and your spouse file separately, each reports half of the community income plus your own separate income, and each attaches Form 8958. A joint return is often simpler.
Do I file a Texas return after moving to Florida?
No Texas return is needed, because Texas has no personal income tax. You file one federal return for the year. Our moving guide explains the Florida side.
Nearby state guides
Sources
- comptroller.texas.gov/taxes/
- comptroller.texas.gov/taxes/franchise/
- comptroller.texas.gov/taxes/sales/
- irs.gov/filing/individuals/when-to-file
- irs.gov/businesses/small-businesses-self-employed/estimated-taxes
- irs.gov/publications/p555
General information, not tax advice for your specific situation. Rules can change, so check the official sources below. Zero Fuss Taxes is a PTIN-holding tax preparation firm. We are not a CPA firm, enrolled agents or attorneys.