This is one of those instances where you should be careful when overriding Lacerte because it is doing it correctly. If the entity has zero revenues, it is required to file the EZ or long form. Don't ask me why Texas decided that $0 is not less than $2.47M. It doesn't make any sense to me but it is what the Comptroller is requiring. See the link below.

https://comptroller.texas.gov/taxes/franchise/ntd-rpt-updates-2024.php#:~:text=A%20taxable%20entity%....