South Dakota LLC Annual Report: Due Date, Fee and How to File (2026)

Yes, South Dakota LLCs file a report every year. The state's own name for the filing is simply the Annual Report, it is governed by SDCL 47-34A-211, and it goes to the South Dakota Secretary of State. This page covers when it is due, the current fee after the 2025 increase, how to file, and what happens when it slips.

When the South Dakota Annual Report Is Due

The due date is tied to your anniversary month, meaning the month in which the LLC was originally formed or registered. The online form opens on the first day of that month, the report may be filed any time during the month, and it becomes delinquent after the month's final day. An LLC formed on March 12, for example, files during March every year; come April 1, an unfiled report is late.

South Dakota Annual Report Fee

The fee is $55 for an online filing and $70 for a mailed paper report, the paper figure including the state's $15 processing charge. Both amounts date to July 1, 2025, when House Bill 1024 raised them from $50 and $65. Watch out for one trap: the printed PDF report form still shows a $65 fee on its face, but $70 is what a paper filing actually requires now.

How to File the Annual Report

1. Identify your anniversary month. It comes from the date on your original formation record with the Secretary of State.
2. Log in to the SOS Enterprise portal once the window opens. The state's annual report page has instructions. Entities in Active status can e-file, and so can entities already marked Delinquent; a dissolved or revoked LLC must go through reinstatement instead.
3. Confirm the company's details. The report verifies your name, addresses, and registered agent, recorded either as a commercial agent with a CRA number or as a noncommercial individual with a South Dakota street address. Members are not listed; managers appear only if the LLC is manager-managed.
4. Pay and submit. $55 online, or mail the paper report with a $70 payment.
5. Save the confirmation. Keep proof of filing with your company records.

Late Reports: the $50 Penalty and Dissolution

A report that misses the anniversary month picks up a $50 late fee, and the LLC's status flips to delinquent. The state does not wait long after that: roughly two months of continued delinquency exposes the company to administrative dissolution under SDCL 47-34A-809. Dissolution suspends the liability shield until you complete reinstatement, which is slower and more expensive than filing on time would have been.

The Registered Agent Obligation Runs All Year

The Annual Report is yearly; the agent requirement is constant. Your LLC must keep a registered agent with a physical South Dakota address on file at every moment of its existence. Our registered agent page covers the eligibility rules, and when we hold that role we track your anniversary month and remind you before the window closes.

Federal Obligations Keep Their Own Calendar

The IRS does not know or care when your anniversary month falls. A single-member LLC typically reports on Schedule C with the owner's personal return, a multi-member LLC files Form 1065, and members usually owe self-employment tax on their share of profit. Quarterly estimated payments become necessary once you expect a federal bill of $1,000 or more, and payroll filings start with your first employee. South Dakota itself levies no personal or corporate income tax.

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