Texas Form 05-164 — Franchise Tax Extension Request 2025-2026

Get the blank Form 05-164 (PDF)  ·  Checked line by line against the official Texas form, last verified September 29, 2026  ·  How we verify

What is Form 05-164?

An extension gives you more time to file the report, not more time to pay all of the tax. That is why the payment rule matters so much: if the payment falls short, the due date reverts to May 15, and penalties and interest apply from then on the unpaid part.

Most filers who pay online never touch the paper form; when an online extension payment is made, you should not also submit Form 05-164.

Who Must File Form 05-164?

Any entity that cannot file its annual franchise tax report, including the first annual report, by May 15 can request an extension. There are several situations:

• Regular filers (non-EFT): use Webfile or the paper Form 05-164, with the 90% payment.
• Mandatory EFT payors: extend by making an electronic payment through TEXNET (tax type code 13080, Franchise Tax Extension) or Webfile.
• Entities at or below the threshold that cannot file their Public Information Report or Ownership Information Report on time: a zero money extension.
• Combined groups: file both Form 05-164 and an Extension Affiliate List (Form 05-165) for a valid extension for all members.

Entities that became subject to franchise tax during 2025 cannot use the 100% prior-year option. Entities that were an affiliate on a 2025 combined group report and file separately in 2026 cannot either.

How to File Form 05-164

• Request online through Webfile or make an electronic extension payment.
• Or mail Form 05-164 postmarked by May 15, with the payment, using Form 05-170 if paying by check.
• Pay at least 90% of the tax due, or 100% of last year’s tax if that qualifies.
• Do not send the paper form if you paid online, because that would duplicate the extension.
• File the report by the extended date and pay the remaining balance.

When Is Form 05-164 Due?

Filer type	Extended filing date
Non-EFT payors	November 16, 2026
Mandatory EFT payors, first extension	August 17, 2026
Mandatory EFT payors, second extension (balance paid electronically by August 17)	November 16, 2026

The extension request itself must be made on or before May 15, 2026. If a request does not meet the payment rules, the due date reverts to May 15, and penalty and interest apply to any part of the 90% not paid by May 15 and any part of the 10% not paid by November 16.

Where to Mail Form 05-164

Texas Comptroller of Public Accounts, P.O. Box 149348, Austin, TX 78714-9348. If you request the extension and pay through Webfile or TEXNET, you do not mail the form.

How to Complete Form 05-164 Line by Line

Identification and Report Year

Confirm the taxpayer number, report year (2026), due date (05/15/2026), name and mailing address; blacken the circle if the address has changed or if this is a combined report. If it is a combined group, you must also complete and submit Form 05-165.

Item 1 — Extension Payment

Enter the extension payment in dollars and cents. It must be at least 90% of the tax that will be due with the report, or 100% of the tax on the prior year’s report if that was filed by May 14, 2026. A zero money extension enters zero for entities that were at or below the no tax due threshold.

Signature and Notes for EFT Payors

Print the name, phone number and date, and sign. Taxpayers who paid $10,000 or more during the preceding fiscal year (September 1 through August 31) must pay electronically, and a mandatory EFT payor who has paid electronically should not send the paper form.

Common Mistakes to Avoid

• Underpaying the extension. A payment below 90% of the tax due causes the extension to revert to May 15.
• Mailing the form after paying online. It is not needed and should not be sent.
• Missing the May 15 postmark. Late requests are not valid.
• Combined groups skipping Form 05-165. The extension is then not valid for every member.
• Using the 100% prior-year option when not eligible. New entities and certain separate filers cannot.
• Waiting for the second EFT extension deadline. Payment must be made electronically by August 17.

Frequently Asked Questions

Does Texas give an automatic extension? No. You must request one and meet the payment rule.

What is a zero money extension? An extension with no payment, available to entities at or below the no tax due threshold.

How long is the extension? Through November 16, 2026 for most filers, or first August 17 for mandatory EFT payors.

Do I file Form 05-164 if I pay online? No. When an online extension payment is made, do not also submit the paper form.

What if my payment is too low? The due date reverts to May 15 and penalty and interest apply to the unpaid portion.

What if I only need more time for the Public Information Report? An entity at or below the no tax due threshold that cannot file its Public Information Report or Ownership Information Report on time can request a zero money extension.

Final Review Before Filing

• Extension is requested on or before May 15, 2026.
• Payment is at least 90% of the estimated tax, or 100% of last year’s tax if eligible.
• EFT payors paid electronically.
• Form 05-165 is included for combined groups.
• Paper form is not sent if the extension was paid online.
• The report is filed by the extended date with the remaining balance.

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