LLC filing as a partnership - Does Texas require a partnership tax return filed in TX

[duanecpa]

TP has an LLC - they filed for an EIN with the IRS as a partnership - one of the partners is a Texas resident - is a Texas partnership return required to be filed in Texas?

Citations please.

Thank you.

[TXEA]

Texas does not have a Texas partnership return; however, if the partnership has nexus in the state, then an annual franchise tax (margin tax) return has to be filed.

To determine if the partnership has nexus, conduct a google search of Texas Comptroller of Public Accounts Franchise Tax. There is a section of FAQ's that is very helpful.