Filing Your South Dakota LLC Annual Report: 2026 Fee and Due Date

South Dakota asks one recurring thing of your LLC: an Annual Report, that exact name, filed with the Secretary of State under SDCL 47-34A-211. It lands once a year, in the month your company was formed. Get the month right and the filing takes minutes; get it wrong and penalties stack fast.

Your Due Date Is Your Anniversary Month

Forget fixed statewide deadlines. Each LLC files during its own anniversary month, the month its formation was recorded. The window opens on day one of that month and closes on its last day; from the first day of the next month, the report counts as delinquent. A company formed in August files in August, every August, forever.

The Fee: $55 Online, $70 on Paper

E-filing runs $55. Mailing the paper form runs $70, which is the same $55 plus the state's $15 paper processing charge. These are the House Bill 1024 amounts in force since July 1, 2025, replacing the earlier $50 and $65. One warning: the old $65 is still printed on the paper PDF, which has not been revised since before the increase, so go by the fee schedule rather than the form's cover text.

Filing It, Step by Step

1. Pin down the month. Pull your formation date from state records; its month is your filing month.
2. Open the SOS Enterprise portal instructions when the window opens. Active entities can e-file, Delinquent ones still can, and dissolved or revoked companies have to reinstate before any report will be accepted.
3. Review what the state has on file. Name, addresses, and the registered agent, entered as either a CRA-numbered commercial agent or an individual noncommercial agent at a South Dakota street address. Two absences worth noting: the form collects no EIN and no business-activity code. Member names stay off it too; only a manager-managed LLC lists its managers.
4. Pay the $55 and submit. Or mail the paper version with $70 if you must.
5. Answer honestly. A knowingly false report is a criminal matter in South Dakota under SDCL 22-39-36, so this is not paperwork to guess on.

Miss the Month and It Compounds

The instant penalty is a $50 late fee on top of the filing fee, with the company flagged delinquent. Around two months of that and SDCL 47-34A-809 authorizes the Secretary of State to administratively dissolve the LLC. At that point the liability protection is gone until reinstatement, a slower and pricier process than the report ever was.

The Agent Never Takes a Month Off

While the report is annual, the registered agent duty has no season; South Dakota expects a valid agent on file every single day. Details on who qualifies sit on our registered agent rules page. Hire us for the role and your anniversary month goes on our calendar, with reminders sent before it arrives.

And the IRS, Separately

Federal filings run on the IRS schedule, not your anniversary month. One-owner LLCs usually report on Schedule C, multi-owner LLCs on Form 1065, and self-employment tax typically hits each member's share. Owing $1,000 or more federally in a year means quarterly estimates. The state side stays quiet: no personal income tax, no corporate income tax in South Dakota.

Get Started with Form South Dakota LLC