South Dakota annual report & compliance · Reviewed November 2026
South Dakota Annual Report Filing
South Dakota corporations, LLCs, and nonprofit corporations file an annual report on the first day of their formation anniversary month. The fee is generally $50, and a $50 late fee applies after the deadline.
At a glance
Who must file in South Dakota
Domestic and foreign corporations, LLCs, and nonprofit corporations registered in South Dakota.
The filing is separate from the entity’s income tax return, sales tax return, and payroll filings. Being current with the annual report does not by itself mean the entity is current on its taxes, and vice versa.
South Dakota annual report by entity type
| Entity | Due | State fee | Notes |
|---|---|---|---|
| Corporation | First day of anniversary month | $50 | — |
| LLC | First day of anniversary month | $50 | — |
| Nonprofit corporation | First day of anniversary month | Confirm current fee | — |
How to file the South Dakota annual report
- Confirm the entity and registered agent. Use the name and entity number on file with the South Dakota Secretary of State, Business Services. Confirm the registered agent and principal office are current.
- Gather the required information. Most reports ask for the principal office, registered agent, and the names or addresses of officers, directors, managers, or members.
- Prepare and review the report. Use the state’s online filing system or the current paper form. Review the entity type and filing period before submitting.
- Pay the state fee. The fee is paid to the state, separate from any service fee charged by our office. Save the confirmation and filed copy.
- Calendar the next deadline. Add the next annual or biennial due date to the entity calendar, and coordinate it with the registered agent and tax calendars.
What happens if the South Dakota report is late?
A $50 late fee applies after the due date. Continued delinquency can lead to administrative dissolution.
If the entity has already lost good standing, reinstatement is usually a separate filing with its own fee. The longer the report remains unfiled, the more likely the state is to dissolve, revoke, or administratively terminate the entity.
South Dakota filing notes
South Dakota uses the first day of the formation anniversary month as the annual report deadline. The state fee is modest, but the late fee equals the report fee.
The annual report is separate from South Dakota income, sales, and payroll tax filings. The report updates the registered agent and principal office.
South Dakota annual report questions
Official South Dakota resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is general information, not legal, tax, or accounting advice. Confirm the current requirement with the South Dakota Secretary of State, Business Services or your professional adviser before filing.