South Dakota business filing dates, 2027
State-level due dates for businesses filing in South Dakota. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.
Coverage · 5 of 6 fully dated
Income / franchise tax return
no fixed dateThe annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
No South Dakota corporate income taxSource text“South Dakota is one of seven states that does not impose a state income tax.”verbatim · dor.sd.gov · retrieved 2026-09-23 | Applies toSouth Dakota imposes no state income tax, so businesses file no state income tax return. | Due ruleNo date: see the source text | 2027 dates— | Source · retrieveddor.sd.gov/individuals/taxes/ (official source, opens in a new tab)retrieved |
No South Dakota individual income taxSource text“South Dakota is one of seven states that does not impose a state income tax.”verbatim · dor.sd.gov · retrieved 2026-09-23 | Applies toSouth Dakota imposes no state income tax, so individuals (including sole proprietors) file no state income tax return. | Due ruleNo date: see the source text | 2027 dates— | Source · retrieveddor.sd.gov/individuals/taxes/ (official source, opens in a new tab)retrieved |
Estimated tax
no fixed dateInstallments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
No South Dakota estimated income taxSource text“South Dakota is one of seven states that does not impose a state income tax.”verbatim · dor.sd.gov · retrieved 2026-09-23 | Applies toSouth Dakota imposes no state income tax, so there are no state estimated income tax payments. | Due ruleNo date: see the source text | 2027 dates— | Source · retrieveddor.sd.gov/individuals/taxes/ (official source, opens in a new tab)retrieved |
Withholding
no fixed dateReturns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
No South Dakota income tax withholdingSource text“South Dakota is one of seven states that does not impose a state income tax.”verbatim · dor.sd.gov · retrieved 2026-09-23 | Applies toSouth Dakota imposes no state income tax, so employers withhold no state income tax from wages. | Due ruleNo date: see the source text | 2027 dates— | Source · retrieveddor.sd.gov/individuals/taxes/ (official source, opens in a new tab)retrieved |
Unemployment insurance
4 datesEmployer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Reemployment assistance quarterly reportSource text“DUE DATE. Report due by last day of month, following end of quarter.”verbatim · dlr.sd.gov · retrieved 2026-09-23 | Applies toAn employer the preparer lists as a quarterly South Dakota reemployment-assistance filer files its quarterly report by the last day of the month after each quarter (April 30, July 31, October 31, January 31). The source states no weekend rule, so the stated date is shown. | Due ruleQuarterly report: last day of the month after the quarter ends | 2027 dates
† Falls on a Sunday; the source states no weekend rule. Falls on a Saturday; the source states no weekend rule. | Source · retrieveddlr.sd.gov/ra/forms/form21.pdf (official source, opens in a new tab)retrieved |
Sales and use tax
12 datesReturns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Sales and use tax returnSource text“Returns filed electronically need to be filed by the 20th of each month following the reporting period, regardless of the amount due. Payments are due on the 25th of each month. When a filing or payment due date falls on a Saturday, Sunday, or legal holiday, the filing or payment is due the next business day. Penalties and interest apply to late returns or payments. Returns must be filed even if no amounts are due. Returns filed on a paper form must be filed and paid by the 20th of each month following the reporting period, regardless of the amount due.”verbatim · dor.sd.gov · retrieved 2026-09-23 | Applies toReturns are due by the 20th of the month after the reporting period; electronic payments by the 25th (paper returns are filed and paid by the 20th). A Saturday, Sunday or legal-holiday date moves to the next business day. Only monthly periods are dated here. | Due ruleSales tax return: 20th day of the month after the month endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrieveddor.sd.gov/businesses/taxes/ (official source, opens in a new tab)retrieved |
Annual report
UnsupportedThe annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.
Why no dates: No official source confirmed yet for South Dakota's annual report due date.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Annual report | Applies toShown once verified | Due ruleUnsupported | 2027 datesNo official source confirmed yet for South Dakota's annual report due date. | Source · retrievedNo verified source on file |
Due-date rules
no fixed dateThe conventions other lines cite: how a date on a weekend or holiday moves, and how a disaster declaration postpones deadlines.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Weekend and holiday due datesSource text“When a filing or payment due date falls on a Saturday, Sunday, or legal holiday, the filing or payment is due the next business day.”verbatim · dor.sd.gov · retrieved 2026-09-23 | Applies toA South Dakota business tax filing or payment date on a Saturday, Sunday or legal holiday moves to the next business day. | Due ruleNo date: see the source text | 2027 dates— | Source · retrieveddor.sd.gov/businesses/taxes/ (official source, opens in a new tab)retrieved |
Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.
Tracking these for a list of clients? FilingDates builds each client’s calendar from the same rules, with every date linked to its source.