South Dakota annual reports, deadlines, and fees
Start with your entity type below. South Dakota reporting schedules can differ for LLCs and corporations; a report may be annual, biennial, or not required for a particular entity type.
Open South Dakota filing agency ↗South Dakota LLC reports
South Dakota LLC annual reports are due every year on the first day of the anniversary month, beginning the following year. The published fee schedule lists $55 online or $70 paper for LLC annual reports; paper includes the $15 surcharge, and delinquent reports add a $55 late fee under the current form.
South Dakota corporation reports
Business corporations also file annual reports every year on the first day of the anniversary month. The corporation fee is entity/form-specific in the current schedule; paper filings add $15, and delinquency begins two months after the due date with a published $55 late fee for applicable reports.
South Dakota franchise and business taxes
South Dakota has no traditional state corporate income or franchise tax. Business entities still owe Secretary of State registration and annual-report fees and may owe other state, local, sales, employer, or industry taxes administered by other agencies.
A registry report and a tax filing can have different deadlines and payment recipients. Check both before considering the year complete.
Late fees and missed-report penalties
An entity becomes delinquent when its annual report remains unfiled two months after the due date. The current South Dakota form and FAQ identify a $55 additional late fee for applicable delinquent reports, in addition to the regular annual-report fee and any paper surcharge.
Administrative dissolution and notices
After the two-month delinquency point, the entity becomes delinquent and late fees accrue; continued delinquency can lead to administrative dissolution. The exact notice and dissolution sequence depends on entity type, so the registered agent must monitor the public record and state notices.
Reinstate a South Dakota business
Search the entity, prepare the state reinstatement application, file every delinquent annual report and amended report needed to restore current information, correct the registered agent/office, pay regular and late fees, submit the reinstatement, and verify that status changed to active. Tax and licensing issues outside the registry must be cured separately.
Reinstatement costs and back taxes
Domestic LLC reinstatement is $150 plus delinquent reports and fees; the current corporation reinstatement amount is entity-specific in the fee schedule. Add each missing annual report, each applicable $55 late charge, paper surcharges, and any non-SOS taxes or licensing balances.
Check the entity’s current South Dakota status →Before submitting your report
- Match the legal name and entity number to the official record.
- Confirm the reporting period, current addresses, and agent information.
- Save the accepted filing and receipt, then check that the record reflects the update.
Need formal proof after filing? See South Dakota certificate fees and ordering options.