Form a S-Corp in South Dakota

Everything you need to know about forming a S-Corp in South Dakota. Filing fees, requirements, timeline, and step-by-step guidance.

$150
Filing Fee
3-5 business days
Processing Time
Required
Registered Agent

How to File

1

Choose a Corporate Name

Select an available corporate name that complies with South Dakota naming requirements and includes a corporate designator like 'Corporation' or 'Inc.'

1-2 hours

2

Appoint a Registered Agent

Designate a registered agent with a South Dakota address to receive legal documents and official correspondence.

30 minutes

3

File Articles of Incorporation

Submit Articles of Incorporation to the South Dakota Secretary of State with required information and $150 filing fee.

45 minutes

4

Obtain EIN from IRS

Apply for an Employer Identification Number from the IRS for tax purposes and business banking.

30 minutes

What's Next After Filing

Once your S-Corp is officially formed, you'll want to complete these important steps:

  • File Form 2553 for S-Corp ElectionSubmit IRS Form 2553 within 75 days of incorporation to elect S-Corporation tax status.
  • Create Corporate Bylaws and RecordsDraft corporate bylaws, hold organizational meeting, and establish corporate record-keeping system.
  • Issue Stock CertificatesIssue stock certificates to initial shareholders and maintain stock transfer ledger.

Advantages

  • Pass-through taxation avoids double taxation
  • Limited liability protection for shareholders
  • Enhanced credibility with customers and investors
  • Ability to raise capital through stock sales

Considerations

  • Strict IRS eligibility requirements and limitations
  • Required annual tax filings even with no income
  • Corporate formalities must be maintained

Annual Obligations

Annual Report Fee:$25
Report Due:April 1
Annual report must be filed by April 1st each year with $25 fee. No franchise tax required in South Dakota.
Last verified: December 2025Source

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