South Dakota LLC Annual Report for $55, Owed on the 1st of Your Filing Month
Every South Dakota LLC owes the Secretary of State an annual report, due on the 1st day of its anniversary month, the month in which its Articles of Organization were filed. The first one comes the following year. Online it costs $55, and nothing is charged late until two months after that date.
Find your next South Dakota report date
$55 Since July 1, 2025, Up From the $50 Older Tables Still Show
The annual report fee sits in SDCL 47-34A-212(b), and the 2025 Legislature increased it from $50 to $55 (House Bill 1024, session law chapter 189). An act without its own effective date takes effect on July 1 in South Dakota, so reports filed since July 1, 2025 cost $55. The same bill moved the late penalty to $55, which puts the paper total at $70.
| Filing | Online | On paper |
|---|---|---|
| Annual report, domestic or foreign LLC | $55 | $70 |
| Same report after it turns delinquent | $110 | $125 |
| Reinstatement of a dissolved South Dakota LLC | $150, application mailed, plus every missed report | |
| Annual report before July 1, 2025 | $50 | $65 |
The $15 gap between the two columns is the Secretary of State’s paper processing fee, charged on any document that could have been filed online. The online tool takes Visa, Mastercard, Discover and American Express. Formation is a separate one-time $150 online.
One official page lags behind: the instructions screen of the online annual report tool still mentions a $50 late fee. The statute, the agency FAQ, the fee schedule and the paper form dated July 2025 all say $55.
The 1st, Not the Day Before and Not the Second Month
Three different due dates circulate for South Dakota. Only one matches the FAQ of the Secretary of State, with its own example: an LLC filed June 11, 2026 owes its first report on June 1, 2027, then every June 1.
“The day before the anniversary month.” Not a rule the state uses.
“The 1st of the second month after.” A misreading of the statute in force through 2026, and it lands on the late fee date.
June’s first day, since June is the anniversary month in the example above.
The confusion has a source. The version of SDCL 59-11-25 in force through 2026 says the first report must be delivered “before the first day of the second month of the year following” authorization, wording that doesn’t name the anniversary month at all. The agency applies the anniversary-month rule in its filing system, and that is the date the business record shows.
Reports can be filed starting 2 months prior to the due date, and the FAQ’s example is exact to the day: for June 1, the window opens April 2.
Under SDCL 1-5-4, an act whose appointed day is a legal holiday may be performed on the next business day, and SDCL 1-5-1 makes every Sunday and January 1 holidays, so a January anniversary month always starts on one. The Secretary of State doesn’t say it applies this to annual reports, so the safe choice is to file before the 1st, on a business day; the tool flags those years.
What the sosenterprise.sd.gov Annual Report Tool Asks For
The South Dakota Secretary of State takes the report through its File an Annual Report tool on sosenterprise.sd.gov. It opens with the South Dakota Business ID, which the South Dakota business search shows along with the due date. The questions follow SDCL 59-11-24.
- Agricultural land
- A required yes-or-no question: does the LLC own agricultural land? If yes, a second question asks about foreign beneficial owners, and when both answers are yes the LLC must file online. The land’s legal description, total acreage and current use are required when the LLC has foreign beneficial owners or is itself a foreign entity (SDCL 59-11-24).
- Principal office
- The street address of the principal executive office, wherever it is, plus a mailing address if different.
- Registered agent
- Either a noncommercial South Dakota registered agent with a street address in the state, or a commercial registered agent identified by name and CRA number.
- Governors
- A manager-managed LLC lists its managers' names and addresses. A member-managed LLC may leave this section blank.
- Beneficial interest
- Optional. The state doesn’t require owners to be listed.
Any authorized person can sign, and the answers must be current on the day the report is submitted. After card payment, a receipt and acknowledgment of filing can be downloaded right away. The same tool can print a completed report to mail instead, with an additional $15 paper processing fee.
Delinquent on the 1st of the Second Month, Dissolved Only After a Notice
A missed date doesn’t dissolve a South Dakota LLC on its own. The record first turns “Delinquent”, and administrative dissolution needs a notice and another 60 days after it is served (SDCL 47-34A-810). For a June 1 report:
- June 1Report due. Still $55 online.
- July 31Last of the 60 days in SDCL 47-34A-809. From August 1, an unfiled report is a ground for the Secretary of State to start an administrative dissolution proceeding.
- August 1The business entity status becomes Delinquent and the $55 late fee attaches. The online tool still accepts the report, now $110.
- Date of the noticeThe agency serves a record of its determination. The statute sets no fixed date for this step.
- 60 days after the noticeWithout a cure, the Secretary of State dissolves the LLC by signing a certificate that states the ground and the effective date.
The agency FAQ lists two other grounds for dissolution: no valid South Dakota registered agent on file, and filing fees left unpaid after the bank declines a payment.
Reviving a Dissolved LLC Costs $260 to $590 in State Fees
Each missed report costs $55 plus the $55 late fee once past its delinquency date, and the application adds $150. Secretary of State fees, with the missed reports filed online, add up as follows:
- $2601 missed report
- $3702 missed reports
- $4803 missed reports
- $5904 missed reports
A South Dakota LLC can apply to come back with no deadline in SDCL 47-34A-811. The reinstatement guide runs in this order:
File every missed report online, each paid by card, through the “Prepare Online” link on the business record.
Ask the Department of Revenue for a Tax Clearance Certificate through its online request form or at (605) 773-3311; Revenue sends it to the Secretary of State, which must have it before the application can be processed.
Print the Application for Reinstatement the system generates and mail it with the $150 reinstatement filing fee. If the registered agent changed, a statement of change goes in first.
House Bill 1102: A January 31 Option From 2027
A 2026 law rewrites SDCL 59-11-25 effective January 1, 2027. It gives every entity required to file annual reports a choice between two schedules.
Anniversary month
The report is filed “in the month representing the first-year anniversary of the entity’s formation and in each same month annually thereafter.” An existing LLC moves to the other schedule only through the change-of-filing-date form.
January 31 each year
From the year following formation, the report is due on or before January 31. A new LLC picks its date on the formation document; an LLC in good standing can switch either way with a change-of-filing-date form.
“At the time of formation, an entity shall indicate on the formation document which filing date the entity has selected.”SDCL 59-11-25, as amended by HB 1102 (session law 2026, chapter 203)
As of October 2026, the Secretary of State’s pages still describe only the 1st of the month, and the change-of-filing-date form isn’t posted. The new text says “in the month”, so filing by the 1st meets both versions; for January 31, the opening and late fee dates aren’t published yet.
Out-of-State LLCs: A Revoked Authority Means Starting Over at $750
An LLC formed elsewhere files the same report for the same $55, in the month its Certificate of Authority was filed in South Dakota. When the report is more than 60 days late, the Secretary of State can send a notice of revocation that takes effect at least 60 days later, and filing before that date cures it (SDCL 47-34A-1006).
Domestic LLC, administratively dissolved
$150
plus missed reports, and the old record comes back.
Foreign LLC, authority revoked
$750
for a new Certificate of Authority ($765 on paper). The FAQ is explicit: foreign entities “cannot be reinstated.”
Series, Corrections and Changes After Filing
Does each series of a South Dakota LLC file its own report?
No. SDCL 59-11-24 exempts a series, and the series shares the LLC’s status: it is dissolved and reinstated with the LLC.
What if the Secretary of State returns the report as incomplete?
The agency sends it back in writing. A corrected report delivered within 30 days of that notice counts as filed on time under SDCL 59-11-26.
Can a filed South Dakota annual report be edited online?
No. The online tool files original reports only. Changes go on the paper Amended Annual Report form from the LLC forms page.
