South Dakota business compliance calendar: annual report, taxes, employer filings

South Dakota business compliance calendar

What South Dakota asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.

Registration and franchise filings

Entity	Filing	Fee	If missed
Corporations	Annual report, by the first day of the anniversary month of its formation, with the South Dakota Secretary of State	$50	$50 late fee; administrative dissolution after 60 days
LLCs	Annual report, by the first day of the anniversary month of its formation, with the South Dakota Secretary of State	$50	$50 late fee; administrative dissolution after 60 days
Partnerships	Annual report, by the first day of the anniversary month of its formation, with the South Dakota Secretary of State	$50	$50 late fee; administrative dissolution after 60 days
Nonprofits	Annual report, by the first day of the anniversary month of its formation, with the South Dakota Secretary of State	$10 online	$50 late fee; administrative dissolution after 60 days

Taxes and employers

Corporate income tax: None. South Dakota has no corporate income tax.
Personal income tax: None. Owners of pass through entities owe no South Dakota income tax, and employers withhold none.
Employers: Register for unemployment insurance and file wage reports every quarter.
Sources: South Dakota Secretary of State, South Dakota Department of Revenue

All South Dakota rules in the pack

South Dakota annual reportby the first day of the anniversary month of its formation
South Dakota annual reportby the first day of the anniversary month of its formation
South Dakota annual reportby the first day of the anniversary month of its formation
South Dakota nonprofit annual reportby the first day of the anniversary month of its formation
South Dakota charitable solicitation registration: not requiredwith no fixed date
South Dakota unemployment insurance wage reportby the last day of the 1st month after each quarter
South Dakota sales tax returnby the 20th day of the 1st month after each quarter

Your company's compliance calendar

Three answers to start. Refine it after.

What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

South Dakota keys its report to this date. Add it and the calendar places it.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

No account needed. Nothing is stored until you save it.