South Dakota LLC Annual Report: Due Date, Fee and Late Penalty

South Dakota LLC annual report rules at a glance

State fees verified October 2026 and set by the state, not by us. Deadlines, penalties and dissolution rules are South Dakota's, read from its statutes and the pages of the South Dakota Secretary of State; the statutes are cited in the text.

How South Dakota's annual report works

South Dakota's annual report is due on the first day of the LLC's anniversary month each year and is filed with the Secretary of State online, no account required, for $55 ($70 on paper). The portal opens the report in the months before the due date.

The report confirms the principal office, the registered agent and office, the names and addresses of the managers or members, and a brief description of the business, and it asks for an email address for state notices. South Dakota's reminder goes to that address.

The report becomes delinquent two months after the due date, and a $55 late fee applies to a report filed once delinquent (SDCL 47-34A-212, as amended in 2025), so a delinquent report costs $110 online.

Who files it and what the form asks

Every South Dakota LLC on the state's active record owes the annual report for each report year, whether or not it did any business; an LLC that has stopped trading still owes it until it files articles of dissolution. A member, manager or someone they authorize signs it, and in practice the owner, the registered agent or the company's accountant files it.

The form confirms what the state already holds: the principal office and mailing address, the registered agent and registered office, and the people who run the LLC, with the South Dakota-specific fields described above. What matters is that anything that changed during the year is corrected here, because the state sends its notices, including the next year's reminder, to the addresses on the report.

Changing the registered agent is best treated as a separate filing in South Dakota: the annual report confirms the agent on record, and the state's statement of change names the new one. Owners who switch agents usually file the change first so the report shows the right agent. We can make the switch for you, and the South Dakota registered agent rules cover who may serve. Every state's change form and fee is in how to change a registered agent.

When the South Dakota annual report is due

South Dakota keys the deadline to the LLC's own formation date: the annual report is due on the first day of the anniversary month, every year. Two LLCs formed in different months have different deadlines, which is why the state cannot put one date on a poster and why an owner who formed late in the year sometimes assumes the report is a January task when it is not. The formation date is on the articles the state returned and on its business search. The state does not publish one opening date for every LLC; its portal accepts the report in the weeks before the deadline, and planning on the 60 days before is safe.

The report is still on time for the penalty through 60 days after the due date. South Dakota keeps accepting that year's report, with the penalty, through December 31 of the report year; after that the consequences below take over.

Your first annual report

The first annual report is due on the first day of the anniversary month in the year after formation, and every year after that: formed in June 2026, the first one is due in June 2027.

The state fee and the late penalty

The state fee is $55 a year. It is set by South Dakota and published on the state's own schedule; anyone who files for you pays the same amount to the state, and the state fee is shown separately wherever the filing is sold.

Filed late, the report costs $55 more once 60 days after the due date has passed, $110 in state charges altogether. The penalty is South Dakota's, owed to the South Dakota Secretary of State, and it is charged whether the report is a day late or six months late.

If you missed the South Dakota annual report

Not filing within 60 days after the due date is grounds for administrative dissolution; the Secretary of State sends a notice and dissolves the LLC if it is not cured within 60 days. Reinstatement is $150 in state fees plus each missed report at $55 and its $55 late fee, together with a tax clearance certificate from the Department of Revenue: $260 for a single missed report.

The ladder is the same everywhere: a late fee where the state has one, then loss of good standing (which blocks a certificate of good standing and the loans, contracts and registrations that need one), then administrative dissolution or revocation, then reinstatement. Our guide to reinstating a dissolved LLC walks through the steps and the state fees in every state, and we file reinstatements. Until the LLC is dissolved, the cheapest fix is almost always to file the report now.

Before you file the South Dakota annual report

The filing itself takes minutes once the details are to hand; most of the time lost on an annual report is spent hunting for them. Have ready:

• The LLC's South Dakota file or entity number, as it appears on the articles or on the South Dakota Secretary of State business search; no account is needed on the state's portal.
• The registered agent's current name and South Dakota street address; if the agent has changed, file the change first.
• The principal office and mailing address as they should read for the coming year.
• The names and addresses the South Dakota form asks for (above), spelled as the state has them.
• A card for the $55 state fee, plus the late penalty if the due date has passed.
• The signer's name and capacity: member, manager or authorized person.

Save the state's confirmation when it arrives. It is the proof of filing a bank, a lender or a buyer will ask for, and the date on it is the date the state goes by.

How South Dakota compares with its neighbors

South Dakota's annual report is due the first day of the anniversary month, with a state fee of $55. Next door:

• North Dakota: an annual report due November 15 ($50 state fee, $50 late penalty).
• Minnesota: an annual renewal due December 31 (no fee, no late fee).
• Iowa: a biennial report due April 1 ($30 state fee, no late fee).
• Nebraska: a biennial report due April 1 (fee varies, no late fee).
• Wyoming: an annual report due the first day of the anniversary month ($60 state fee, no late fee).
• Montana: an annual report due April 15 (no fee, $35 late penalty).

An LLC registered to do business in more than one of these states owes each state's report on each state's calendar; the formation state's filing never covers a foreign registration, and the due dates rarely line up.