Texas Form 05-169 — Franchise Tax EZ Computation Report 2025-2026

Get the blank Form 05-169 (PDF)  ·  Checked line by line against the official Texas form, last verified September 29, 2026  ·  How we verify

What is Form 05-169?

Because the EZ method skips the four margin calculations, it is faster and less prone to error, and it can even produce a lower tax for entities that would not benefit from big COGS or compensation deductions. It is an election: you decide, year by year, whether the shortcut or the Long Form yields the lower tax.

Each figure that feeds the tax, gross receipts, dividends, interest and so on, is calculated the same way as on the Long Form. The difference starts after item 10, Total Revenue.

Who Must File Form 05-169?

You may choose the EZ Computation if your entity, or your combined group, had annualized total revenue of $20 million or less. If the accounting period is shorter than twelve months, annualize: divide total revenue by the number of days in the period and multiply by 365.

Other points from the instructions:

• Passive entities and REITs can file the EZ report just to affirm their status by blackening the correct circle.
• An entity with zero Texas gross receipts can use it to report total revenue, Texas receipts and receipts everywhere.
• In a tiered partnership election, the upper and lower tier entities qualify only if the lower tier entity would have qualified before passing revenue up.
• If a combined group elects the EZ computation, the reporting entity must complete the Affiliate Schedule (Form 05-166).

Entities at or below the $2,650,000 threshold owe nothing and do not need the EZ report, but they still file a Public Information Report or Ownership Information Report.

How to File Form 05-169

• Decide the method first. Compare a rough Long Form margin calculation with the flat EZ computation.
• Complete items 1 to 17 on the one-page form.
• File and pay through Webfile or mail the paper form with the Public Information Report or Ownership Information Report.
• Pay only if item 17 is $1,000 or more. If paying by check, use Form 05-170.
• Sign the report before filing.

When Is Form 05-169 Due?

The annual EZ Computation Report is due May 15, 2026 for report year 2026, on the same schedule as the Long Form. If more time is needed, ask for an extension on Form 05-164 or through Webfile: non-EFT payors get an extension through November 16, 2026, and mandatory EFT payors through August 17 with a second extension to November 16. A final EZ report is due 60 days after the entity stops doing business in Texas.

Where to Mail Form 05-169

Texas Comptroller of Public Accounts, P.O. Box 149348, Austin, TX 78714-9348. Include the Public Information Report or Ownership Information Report, and Form 05-170 with a check if you owe $1,000 or more.

How to Complete Form 05-169 Line by Line

Identification and Accounting Period

Enter the taxpayer number, name, mailing address, accounting year begin and end dates and NAICS code. Blacken the circles for a combined report, address change, Total Revenue adjusted for a tiered partnership election, or passive entity and REIT status as needed. If the period is not twelve months, annualize revenue to confirm eligibility.

Revenue — Items 1–10

Report gross receipts or sales (1), dividends (2), interest (3), rents (4), royalties (5), gains or losses (6) and other income (7); total gross revenue is item 8. Exclusions from gross revenue go on item 9. Do not enter COGS or compensation there, because they cannot be deducted under the EZ method. Item 10, Total Revenue, is item 8 minus item 9, never below zero.

Apportionment — Items 11–14

Enter gross receipts in Texas (11) and gross receipts everywhere (12). Divide item 11 by item 12, rounded to four decimals, for the apportionment factor (13). Multiply total revenue by that factor for apportioned revenue (14), in dollars and cents.

Tax Due — Items 15–17

Multiply item 14 by 0.00331 for the tax due before discount (15). Item 16 is a discount that applied only to 2008 and 2009 reports. Item 17, Total Tax Due, is item 15 minus item 16. Do not include payment if item 17 is under $1,000 or if annualized total revenue is under the no tax due threshold.

Common Mistakes to Avoid

• Claiming credits or deductions. Electing the EZ computation forfeits them for that year.
• Entering COGS or compensation as an exclusion. They cannot be deducted under the EZ method.
• Not annualizing a short period. Eligibility depends on annualized revenue.
• Forgetting the Public Information Report. It is still required.
• Losing a carryforward. The current year’s portion of the temporary business loss credit cannot be used or carried forward on an EZ report.

Frequently Asked Questions

Who can file the EZ Computation? Any entity, including a combined group, with annualized total revenue of $20 million or less.

What is the EZ tax rate? 0.331% of apportioned revenue.

Can I take deductions on the EZ report? No. No margin deductions and no credits.

Do I still need a Public Information Report? Yes, or an Ownership Information Report if you are required to file one.

When is it due? May 15, unless extended.

Do I pay if my tax is below $1,000? No payment is required, but the report must be filed.

Final Review Before Filing

• Annualized total revenue is $20 million or less.
• Items 1 to 10 match your records and no COGS or compensation is included.
• Apportionment factor is rounded to four decimals.
• Item 15 uses the 0.00331 rate.
• Public Information Report or Ownership Information Report is attached.
• Payment is included only when item 17 is $1,000 or more.
• The report is signed.

General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.