The Form 801—General Information (Application for Reinstatement and Request to Set Aside Tax Forfeiture) serves as a vital tool for entities seeking to rectify their status following a forfeiture or revocation by the Texas Secretary of State due to non-compliance with tax obligations as outlined in chapter 171 of the Tax Code. It stipulates the reinstatement process, requiring entities to file all delinquent reports and settle any owed taxes, penalties, and interest. This form, while providing a structured path towards reinstatement, underscores the necessity of consulting with legal and tax professionals to ensure full compliance and understanding.
To begin the process of reinstating your entity and settling tax forfeitures, click the button below to fill out the Form 801.
When a Texas business faces forfeiture due to tax issues, the path to reinstatement involves navigating a complex process encapsulated by the Form 801—Application for Reinstatement and Request to Set Aside Tax Forfeiture. This document serves a critical role for entities looking to correct their standing after being forfeited or revoked by the Secretary of State under chapter 171 of the Tax Code. Its primary purpose is to provide a conduit through which businesses can rectify their tax standing, ensuring they have addressed any delinquent reports and settled outstanding taxes, penalties, and interest as mandated by the Tax Code. However, this form has its limitations and is not applicable for entities that ended voluntarily or were terminated for reasons other than tax forfeiture. Moreover, it outlines the necessity of maintaining accurate registered agent and office information, a component separate from tax filings or the reinstatement application itself, which requires its own process. The instructions detail eligibility, necessary documentation, such as the tax clearance letter from the Texas Comptroller of Public Accounts, and the submission procedure, including a filing fee – with exemptions for nonprofit corporations. Emphasizing that it’s not a substitute for professional legal and tax advice, Form 801 underscores a commitment to compliance and due diligence, pivotal for any entity aiming to navigate the complexities of reinstatement and continuation within Texas' regulatory environment.
Form 801—General Information
(Application for Reinstatement and Request to Set Aside Tax Forfeiture)
The attached form is designed to meet minimal statutory filing requirements pursuant to the relevant code provisions. This form and the information provided are not substitutes for the advice and services of an attorney and tax specialist.
Commentary
This form may be used to complete the final step for reinstating a domestic or foreign filing entity that has been forfeited or revoked by the secretary of state under chapter 171, Tax Code. Before submitting this form, an entity seeking reinstatement must: (1) file with the comptroller of public accounts each delinquent report that is required by chapter 171; and (2) pay the tax, penalty, and interest imposed by the Tax Code and due at the time the request to set aside forfeiture is made.
Do Not Use This Form If:
クThe entity was voluntarily terminated. See Form 811.
クThe existence or registration was terminated or revoked by the secretary of state for a reason other than tax forfeiture. See Forms 811, 814.
クThe entity was terminated or revoked by court order.
ン Time Frame for Reinstatement ン
The request to set aside forfeiture may be submitted at any time after forfeiture so long as the entity would otherwise have continued to exist.
Persons Authorized to Submit Application for Reinstatement
クFor-profit or professional corporation: shareholder, director, or officer at the time of forfeiture.
クProfessional association: shareholder, member, director, or officer at the time of forfeiture.
クNonprofit corporation: director, officer, or member at the time of forfeiture.
クLimited liability company: member or manager at the time of forfeiture.
クLimited partnership: partner at the time of forfeiture.
クStatutory or business trust: trustee or beneficial owner at the time of forfeiture.
Registered Agent & Office Updates
Filing entities must maintain accurate registered agent and office information on file with the secretary of state. Neither tax filings nor this application for reinstatement can be used to update the registered agent and office information; rather updates to the registered agent and office require an additional filing. See Form 401.
Instructions for Form
クItem 1—Entity Name: Set forth the legal name of the entity as stated in its certificate of formation or registration. If the entity is a foreign filing entity that was granted authority to transact business under a different name, then also set forth the assumed name under which the foreign filing entity was registered to transact business.
クEntity Name Availability: The reinstatement cannot be filed if the name of the entity is the same as, deceptively similar to, or similar to the name of any existing domestic or foreign filing entity, or
Form 801
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any name reservation or registration filed with the secretary of state. The administrative rules adopted for determining entity name availability (Texas Administrative Code, title 1, part 4, chapter 79, subchapter C) may be viewed at http://www.sos.state.tx.us/tac/index.shtml.
If the entity name is no longer available, the application for reinstatement must be accompanied by a letter of consent or an amendment to the entity’s formation document or registration, as applicable.
クItem 2—Secretary of State File Number: It is recommended that the file number assigned by the secretary of state be provided to facilitate processing and ensure that the correct entity is reinstated.
クItem 3—Date of Forfeiture/Revocation: Provide the date of the forfeiture or revocation. If unsure, verification of the date may be obtained by calling the secretary of state at (512) 463-5555, by dialing 7-1-1 for relay services, or by sending an e-mail to corpinfo@sos.state.tx.us.
クItem 4—Certified Statements: Although an application for reinstatement need not be notarized, by signing the application for reinstatement, a person certifies to the statements contained in item 4 of the application. Prior to signing, please read the statements on this form carefully. In addition to the penalties imposed by law for the submission of a false or fraudulent document, a person commits an offense under section 171.363 of the Tax Code if the person is an employee, officer, or agent of a taxable entity and the person knowingly enters or provides false information on any report, return, or other document filed by the taxable entity under the provisions of chapter 171, including an application for reinstatement. An offense under section 171.363 is a felony of the third degree.
クTax Clearance: A certificate of reinstatement must be accompanied by a tax clearance letter from the Texas Comptroller of Public Accounts stating that the entity has satisfied all franchise tax liabilities and may be reinstated.
Contact the Comptroller for assistance in complying with franchise tax filing requirements and obtaining the necessary tax clearance letter. The Comptroller may be contacted by e-mail at tax.help@cpa.state.tx.us or by calling (800) 252-1381 or (512) 463-4600.
クExecution: The application must be signed by a person who is authorized to apply for and request a reinstatement of the forfeited entity. (See “Persons Authorized to Apply” on page 1 of these instructions.)
クPayment and Delivery Instructions: The filing fee for an application for reinstatement is $75, unless the entity is a nonprofit corporation. There is no fee for filing the reinstatement of a nonprofit corporation following a tax forfeiture. Fees may be paid by personal checks, money orders, LegalEase debit cards, or American Express, Discover, MasterCard, and Visa credit cards. Checks or money orders must be payable through a U.S. bank or financial institution and made payable to the secretary of state. Fees paid by credit card are subject to a statutorily authorized convenience fee of 2.7 percent of the total fees.
Applicable fees for any additional filing that may be required as a condition for reinstatement (such as an amendment to change the entity’s name) must be submitted together with the appropriate filing.
Submit the completed form in duplicate along with the filing fee. The form may be mailed to P.O. Box 13697, Austin, Texas 78711-3697; faxed to (512) 463-5709; or delivered to the James Earl Rudder Office Building, 1019 Brazos, Austin, Texas 78701. If a document is transmitted by fax, credit card information must accompany the transmission (Form 807). On filing the document, the secretary of state will return the appropriate evidence of filing to the submitter together with a file- stamped copy of the document, if a duplicate copy was provided as instructed.
Revised 05/11
2
Form 801 (Revised 05/11)
Submit in duplicate to: Secretary of State P.O. Box 13697 Austin, TX 78711-3697
512463-5555 FAX: 512 463-5709
Filing Fee: See instructions
This space reserved for office use.
Application for Reinstatement
And Request to Set Aside
Tax Forfeiture
1. The entity name is:
The entity is a foreign entity that was required to obtain its registration under a name that differs from the legal name stated above. The name under which the entity is registered is:
2.The file number issued to the entity by the secretary of state is:
3.The entity was forfeited or revoked under the provisions of the Tax Code on:
mm/dd/yyyy
4.The undersigned requests that the forfeiture or revocation of the entity be set aside, and certifies that:
a. The entity has filed each delinquent report that is required by chapter 171 of the Tax Code and has made payment for the tax, penalty, and interest imposed and that is due at the time of this application as evidenced by the attached tax clearance letter; and
b. On the date of forfeiture or revocation, the undersigned person was:
ク an officer, director or shareholder of the above-named for-profit or professional corporation; or ク an officer, director, shareholder or member of the above-named professional association; or
ク an officer, director, or member of the above-named nonprofit corporation; or ク a member or manager of the above-named limited liability company; or
ク a partner of the above-named limited partnership; or
ク a trustee or beneficial owner of the above-named statutory or business trust.
Additional Required Documentation or Filings
Comptroller of Public Accounts Tax Clearance Letter
Letter of Consent or Amendment to Certificate of Formation or Registration (Required when entity name
is no longer available.)
Execution
The undersigned declares under penalty of perjury, and the penalties imposed by law for the submission of a materially false or fraudulent instrument, that the undersigned is authorized to make this request; that the statements contained herein are true and correct, and that tax clearance was not obtained by providing false or fraudulent information.
Date:
BY:
Signature of authorized person (see instructions)
Printed or typed name of authorized person
3
When it comes to reinstating a business entity that has been forfeited or revoked due to tax issues, the 801 Texas form plays a critical role. This application enables entities to make a formal request to set aside the tax forfeiture and reinstate their status, provided they've settled all outstanding taxes, penalties, and interest, and have filed any delinquent reports. It’s essential to navigate this process with accuracy and attention to detail, ensuring that all information is complete and correct, facilitating a smoother interaction with the state's secretary office.
Steps for Filling Out the 801 Texas Form:
Once the form, along with any required attachments and fees, is ready, submit everything in duplicate form either via mail, fax, or in person as directed. Ensure that you include your contact information for any correspondence or clarification. Successful submission marks a pivotal step towards reinstating your business and reviving its legal standing.
Form 801, referred to as the Application for Reinstatement and Request to Set Aside Tax Forfeiture, is a document used by entities in Texas that have had their rights, privileges, and powers forfeited by the secretary of state because of failure to meet tax obligations under chapter 171 of the Tax Code. It allows these entities, whether domestic or foreign, to apply for reinstatement after they have filed all delinquent reports and paid all due taxes, penalties, and interests. It's important to note that this form can't be used if the entity was voluntarily terminated, or its termination was for reasons other than tax forfeiture.
Several individuals are authorized to submit Form 801 depending on the type of entity seeking reinstatement. For a for-profit or professional corporation, this includes any shareholder, director, or officer at the time of forfeiture. Professional associations can have a shareholder, member, director, or officer submit the form. Nonprofit corporations allow a director, officer, or member; limited liability companies may have a member or manager; limited partnerships are represented by a partner; and statutory or business trusts by a trustee or beneficial owner. These roles are specified as they hold significant responsibility in managing the affairs of the entity.
Before an entity can file Form 801 for reinstatement, it must fulfill two key conditions:
Updating an entity's registered agent and office information cannot be accomplished through tax filings or the application for reinstatement. Instead, this requires a separate form - specifically, Form 401. It is crucial for entities to maintain accurate information on file with the secretary of state regarding their registered agent and office, as these are fundamental requirements for operating within the legal framework of Texas. Accuracy in these details ensures that the entity can be properly contacted and legal documents served as needed.
When filling out the Form 801 for the reinstatement of an entity and request to set aside tax forfeiture in Texas, individuals often encounter mistakes that can cause delays or rejections. Understanding these common errors can streamline the reinstatement process:
In avoiding these errors, attention to detail and careful preparation of documentation are key. A correct and complete Form 801 submission is crucial for entities seeking reinstatement after forfeiture due to tax issues.
When a business in Texas seeks to reinstate after a tax forfeiture as outlined in Form 801, it often needs to accompany its application with several other forms and documents to ensure compliance and successful reinstatement. These additional documents play crucial roles in the reinstatement process, providing essential information and requesting necessary permissions from various state agencies.
Together, Form 801 and these additional documents form a comprehensive suite of paperwork that businesses need to successfully navigate the reinstatement process. Each document serves a specific function, from proving tax compliance to updating official records, ensuring that the entity can resume its operations fully in compliance with Texas law.
The Form 801, being an Application for Reinstatement and Request to Set Aside Tax Forfeiture, shares similarities with other legal documents that serve to alter, update, or reinstate the status of entities within various legal frameworks. One such document is the Certificate of Amendment. This certificate allows a business to make alterations to its founding documents (e.g., articles of incorporation or organization) filed with the state. Both documents necessitate formal filing with state authorities to effectuate changes in the legal records of the entity, though they cater to different needs—one for reinstatement post-tax forfeiture and the other for amendments to entity details or structure.
Another document closely related to Form 801 is the Articles of Reinstatement. This document specifically applies to entities that have been administratively dissolved or revoked and seek to return to active status, just like Form 801 allows entities to remedy tax forfeiture. Both forms require the entity to rectify past noncompliance—whether it be filing overdue reports, paying due taxes, or both—as a precondition for reinstatement, ensuring they are in good standing upon their return to active status.
Similarly, the Statement of Change of Registered Agent or Office is another document that, while serving a distinct purpose from Form 801, requires interaction with state filing offices to update crucial information about a business entity. Though Form 801 does not directly change registered agent information, it does emphasize the importance of maintaining current records, including the need for an up-to-date registered agent, which is a requirement often fulfilled through filing a Statement of Change.
The Application for Tax Clearance is intricately linked with Form 801 in its operation despite serving a different procedural step. To successfully reinstate an entity through Form 801, an entity must obtain tax clearance from the state comptroller, certifying all tax liabilities have been settled. This prerequisite ensures that the entity meets all fiscal responsibilities, making the Application for Tax Clearance a critical component in the reinstatement process, focusing exclusively on the tax aspect.
Form 807, pertaining to the credit card payment authorization for various filings with the Secretary of State, indirectly complements Form 801. While Form 807 is a payment facilitation document rather than one altering entity status, it often accompanies documents like Form 801 when fees are involved. Entities using Form 801 to reinstate and settle forfeiture due to tax delinquencies may utilize Form 807 to streamline their payment process, highlighting the interconnectedness of administrative filings.
Lastly, the Articles of Dissolution bear a resemblance to Form 801 from an inverse procedural perspective. Whereas articles of dissolution are filed to voluntarily terminate the existence of an entity within a state's legal purview, Form 801 serves as a pathway for entities to reverse involuntary termination due to tax forfeiture. Both are critical in the lifecycle of a business, marking either the end or the revival of a legal entity's status in compliance with state regulations.
Each of these documents interacts with the regulatory and legal frameworks governing business entities in nuanced ways. Despite their differences, they collectively serve to ensure that businesses operate within the bounds of legal compliance, maintaining clear and current status with state authorities, whether they are amending details, reinstating, dissolving, or updating operational or tax-related information.
When completing the Form 801—General Information (Application for Reinstatement and Request to Set Aside Tax Forfeiture) in Texas, it’s important to carefully follow specific dos and don’ts to ensure your application is processed smoothly. Here are some guidelines:
Misconceptions about the Form 801—Application for Reinstatement and Request to Set Aside Tax Forfeiture in Texas often arise due to its specific nature and requirements. Understanding these misconceptions is crucial for entities looking to navigate the reinstatement process successfully.
Understanding the specific purposes, requirements, and limitations of Form 801 is essential for entities seeking reinstatement in Texas. Misinterpretations can lead to delays or failure in reinstating an entity’s legal status, emphasizing the importance of accurate and informed filings.
Filling out and using the Form 801 in Texas, the Application for Reinstatement and Request to Set Aside Tax Forfeiture, involves several important steps and considerations:
Each step in the process of filling out and submitting Form 801 is crucial for the successful reinstatement of an entity's legal status in Texas. By closely following the specified requirements, entities can ensure a smoother reinstatement process.
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