Forming a series LLC in Texas in 2026. Texas authorises series LLCs under Tex. Bus. Orgs. Code §101.601-101.621 (Texas LLC series provisions). This guide covers the statutory framework, formation cost, how series are created, Texas-specific tax and banking notes, and where Texas series LLCs fit relative to Delaware and Texas — the two largest series jurisdictions.
Texas's series LLC framework is codified at Tex. Bus. Orgs. Code §101.601-101.621 (Texas LLC series provisions). Texas is the second-most popular series LLC jurisdiction after Delaware. Texas real-estate investors use series LLCs heavily for rental portfolios. Each series is treated as a separate entity for franchise tax purposes when over the threshold.
A Texas series LLC consists of a master LLC plus one or more series. Each series can hold its own assets, take on its own debts, and contract in its own name. Series are typically created internally in the operating agreement; some states require an additional public filing per series. Each series should maintain separate books and records to preserve the inter-series liability shield.
Cost: $300 Certificate of Formation. No annual report fee (franchise tax 0% under $2.47M revenue). No per-series fee.. Timeline: Texas processes filings in 1-5 business days. End-to-end Anonymousllc.co series LLC formation in Texas averages 5-10 business days including operating agreement drafting, EIN, and partner bank applications. Anonymousllc.co flat formation rate $397 + state fees as listed.
For federal tax, IRS Proposed Reg §301.7701-1(a)(5) (2010) treats each series as a separate entity. Most Texas series LLCs file separate tax returns per series (typically Form 1065 partnership returns or Schedule C disregarded-entity treatment). For state tax, Texas generally follows federal treatment but check Anonymousllc.co's /series-llc/tax-treatment/ guide for the up-to-date position.
Banking is the practical pain point for series LLCs. Mercury, Relay, and Bluevine open accounts for Texas series — Delaware Registered Series in particular are familiar to fintech banks. Anonymousllc.co submits applications to 4-5 partner banks in parallel; series LLC approval averages 10-14 days.
Before forming a Texas series LLC, consider whether two or three standalone LLCs would serve you better. Series LLCs win on filing-cost economics when you operate four or more separate entities and on liability segregation when you hold distinct assets (real estate, IP). They lose on bank acceptance, multi-state operations (states without series statutes may not recognise the inter-series liability shield), and tax-prep simplicity. Anonymousllc.co's intake will steer you to the simpler structure when it fits.
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