Key Takeaways

  • Texas Form 807 is used when submitting payment by credit card or client account for various Secretary of State filings, including LLC formations and amendments.
  • The form must accompany filings submitted by fax or in person if payment is made via credit card.
  • When are C Corp taxes due? Federal C corporation tax returns (Form 1120) are generally due by the 15th day of the fourth month after the corporation’s fiscal year ends—April 15 for calendar-year C Corps.
  • C Corps may also need to pay Texas franchise taxes, typically due on May 15 each year.
  • Missing deadlines can result in interest, penalties, and loss of good standing with the IRS or Texas Comptroller.

Texas LLC Form 807 is a payment form used when transmitting credit card or client account information. When forming an LLC in the state of Texas, a fee is required to process your documentation. Although this is an initial investment, it is a requirement for all Texas-based LLCs. If you are currently in need of Form 807, this is what you need to know. this

Texas LLC Laws

In January of 2010, the Texas Limited Liability Act was replaced by the Texas Business Organizations Code (BOC). This code applies to all LLCs or other business entities which were formed in Texas, regardless of when. In regards to the BOC, four types of LLCs currently may be formed and operated in the state of Texas. These include domestic, nonprofit, series, and professional.

Domestic Texas LLC

To form a business in Texas, you must first file a certificate formation based on Section 3.005 of the BOC. This will require some basic information, including:

  • The name of the entity.
  • The type of entity you would like to form.
  • The purpose of your business.
  • The period of the entity's duration (or documentation that it is perpetual).
  • The names and addresses associated with the organizers and agents of the entity.

When forming an LLC, you also need to state whether or not the company will be managed by its members or be a selected manager (or managers). If someone is selected to manage the LLC, their name and address must be included when initially filing.

This process is complete once the certificate is officially filed with the secretary of state. You will also need to include the filing fee, which, as of 2010, is $300. Currently, this step can be completed online via SOSDirect.

Texas Series LLC

In the year 2009, the state of Texas became the eighth state that allows the formation of what's known as a series LLC. Within this special type of LLC, more than one series may be formed and established. Often referred to as cells, each "cell" has its own members, managers, assets, and additional membership interests.

The idea behind a series LLC is that this approach helps reduce potential liability issues. If there is an issue with one cell, it will not impact the profitability of other cells. An example of this would be owning various parcels of real estate. In order to form a series LLC, the organizer must include a notice of intention when filing a certificate of formation.

Form 409 — General Information (Articles of Amendment - Limited Liability Company)

Based on Article 3.05 of the Texas Limited Liability Company Act, an LLC may alter their articles of organization as they wish. This includes changing the name of the LLC, changing its period of duration, changing its overall purpose, and more. However, if extensive changes are required, the LLC should consider filing the restated documentation to article 3.09 of the Texas Limited Liability Act.

To file, you must pay a fee of $150. These fees can be paid via personal check, money order, debit, or credit. If you decide to pay via money order or check, this must be completed at a financial institute. Payment will be made to the secretary of state. If you opt for a credit card payment, a convenience fee of 2.7 percent of the total will be applied.

Submit your documentation (along with the required fee) to P.O. Box 13697, Austin, Texas 78711-3697.

You can also fax to (512) 463-5709 (if you choose this option, you must also send your credit card information via Form 807). Additionally, you can deliver to the James Earl Rudder Office Building, located at 1019 Brazos, Austin, Texas 7870.1

Whether you are forming a professional LLC or a nonprofit LLC, you need to ensure that all of the proper steps are taken to ensure long-term growth and success. If you are unsure about how to approach this initial step, it is highly recommended that you seek a professional opinion. That way, you will be able to legally operate your LLC in the state of Texas and remain in good standing moving forward.

How to Use Form 807 for Texas LLC Filings

Form 807 is a critical payment form used by the Texas Secretary of State to process credit card and client account payments for various business filings. If you're submitting LLC documents such as the certificate of formation, amendments, or other filings by fax or in person, and you're paying by credit card, this form must accompany your submission.

Here’s how to properly use Form 807:

  • Download the form from the Texas Secretary of State website.
  • Complete the required credit card or client account information.
  • Submit it alongside your filing (e.g., Form 205 for Certificate of Formation or Form 409 for amendments) if not filing online via SOSDirect.
  • Note that a 2.7% convenience fee is charged for credit card transactions.

This form is not required if you're filing online and paying electronically via SOSDirect.

When Are C Corp Taxes Due?

The due dates for C Corporation tax filings vary depending on whether you're referring to federal or Texas-specific obligations.

Federal C Corp Tax Filing Deadline

For federal purposes, most C Corporations must file IRS Form 1120 by the 15th day of the fourth month after the end of their tax year:

  • For calendar-year corporations, this means April 15 each year.
  • If the due date falls on a weekend or holiday, the deadline shifts to the next business day.

C Corps that fail to file on time may incur a penalty of 5% of the unpaid tax for each month the return is late, up to a maximum of 25%.

Texas Franchise Tax Due Date

Although Texas does not levy a corporate income tax, it does impose a franchise tax. All Texas entities, including C Corps doing business in Texas, must file:

  • Annual franchise tax report and
  • Public Information Report (PIR)

Due Date:These are due annually by May 15. If May 15 falls on a weekend or holiday, the due date is extended to the next business day.

Failure to file by the deadline can result in penalties and interest:

  • A 5% penalty if the report is 1–30 days late.
  • An additional 5% penalty if more than 30 days late.
  • Interest accrual begins 60 days after the due date.

If you need help calculating your franchise tax obligations or filing Form 1120, you can find a business attorney through UpCounsel’s marketplace.

Frequently Asked Questions

1. What is Texas Form 807 used for? It’s used to authorize credit card or client account payments for business filings submitted to the Texas Secretary of State.

2. Do I need to file Form 807 when submitting online? No. If you're filing through SOSDirect and paying online, Form 807 is not required.

3. When are C Corp federal taxes due? Federal C Corporation tax returns (Form 1120) are due by the 15th day of the fourth month after the end of the corporation’s tax year, usually April 15.

4. When are Texas franchise taxes due for C Corps? Franchise tax and Public Information Reports are due by May 15 annually.

5. What happens if I miss the franchise tax filing deadline in Texas? Penalties start at 5% and increase with time, along with accruing interest. Late filings may also affect your company’s good standing with the state.

If you need help filing your Texas LLC Form 807, you can post your legal need on UpCounsel's marketplace. UpCounsel accepts only the top 5 percent of lawyers to its site. Lawyers on UpCounsel come from law schools such as Harvard Law and Yale Law and average 14 years of legal experience, including work with or on behalf of companies like Google, Menlo Ventures, and Airbnb.