Form a Partnership in Texas

Everything you need to know about forming a Partnership in Texas. Filing fees, requirements, timeline, and step-by-step guidance.

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$200
Filing Fee
5-7 business days
Processing Time
0
Required
Registered Agent

How to File

1

Choose a Partnership Name

Select a unique business name that complies with Texas naming rules. For LPs, the name must include 'Limited Partnership' or 'L.P.'; for LLPs, it must include 'Limited Liability Partnership' or 'L.L.P.'

1-2 hours

2

Search Name Availability

Use the Texas Secretary of State's SOSDirect database to confirm your chosen name is not already in use by another registered entity in Texas.

15-30 minutes

3

Designate a Registered Agent

Appoint a registered agent with a physical Texas street address who will receive legal and official state documents on behalf of the partnership. The agent must consent to the appointment.

30 minutes

4

Draft and Sign a Partnership Agreement

Create a written partnership agreement outlining each partner's contributions, profit and loss sharing, management responsibilities, and dissolution procedures. Though not legally required in Texas, it is strongly recommended.

2-5 hours

What's Next After Filing

Once your Partnership is officially formed, you'll want to complete these important steps:

  • File the Certificate of Formation (LP or LLP)For Limited Partnerships, file Form 207 (Certificate of Formation – Limited Partnership) with the Texas Secretary of State. For LLPs, file Form 701 (Application for Registration as a Limited Liability Partnership). General Partnerships may file a Statement of Partnership Authority (Form 701) optionally.
  • Obtain an EIN from the IRSApply for a Federal Employer Identification Number (EIN) from the IRS online at no cost. This is required for tax filings, opening a business bank account, and hiring employees.
  • Obtain Licenses, Permits, and Open a Bank AccountRegister for Texas state taxes via the Texas Comptroller if applicable, obtain any required local or industry-specific business licenses or permits, and open a dedicated business bank account to keep finances separate.

Advantages

  • Simple and inexpensive to form, especially for General Partnerships which require no mandatory state filing
  • Pass-through taxation means profits and losses flow directly to partners' personal tax returns, avoiding double taxation
  • Flexible management structure with no required board of directors or formal corporate formalities
  • Partners can pool complementary skills, resources, and capital to grow the business

Considerations

  • General partners face unlimited personal liability for business debts and legal judgments, putting personal assets at risk
  • Potential for disputes between partners over decision-making, profit sharing, or exit strategies without a strong partnership agreement
  • Limited access to capital compared to corporations, as partnerships cannot issue stock to raise funds
  • Partnership may dissolve or require restructuring upon the departure, death, or bankruptcy of a partner

Annual Obligations

Franchise Tax:$0*
Report Due:May 15
* Texas does not require partnerships to file an annual report with the Secretary of State. However, partnerships with Texas-sourced revenue may be subject to the Texas Franchise Tax, filed annually with the Texas Comptroller by May 15. Many partnerships qualify for the No Tax Due threshold (gross receipts below $2.47 million as of 2024) or the EZ Computation method. General Partnerships (GPs) are generally exempt from franchise tax, while LPs and LLPs may be subject to it depending on revenue. LLPs must renew their registration annually with the Secretary of State by filing Form 722 and paying $200 per partner.
Last verified: May 2026Source

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