Texas Tax Code establishes certain electronic reporting and payment requirements that affect franchise taxpayers. Specifically, taxpayers who paid $10,000 or more in a payment category during the preceding state fiscal year are required by law to electronically transmit payments to the Comptroller's office as of May 1, 2008.

To determine requirements for your entity, look up the franchise tax amount you paid in the preceding state fiscal year (begins September 1 and ends on August 31). Compare your amount to the grid below to determine your reporting and payment options.