Bank Franchise Information

Foreign Divident Recapture Guidance

Each taxpayer is required to file their bank franchise tax return within 15 days after their federal income tax return is due.  To qualify for an extension, send the department the three following items on or before the day the Bank Franchise Tax return was due (SDCL 10-43-30.1).*

  • A letter requesting an extension,
  • A copy of your Federal Income Tax Extension request, and
  • Pay your estimated tax due.  Minimum tax is $200. 

To file a return and/or make a payment, please utilize EPath
If you have questions regarding EPath, are a first-time filer, or are unable to file electronically, view this video or contact:

South Dakota Department of Revenue
Attn.: Dawn Woods, Sr. Revenue Agent - Bank Franchise Tax
445 E Capitol Avenue, Pierre, SD  57501 
Phone: 605-773-2143 or 1-800-829-9188

*View the complete statute SDCL 10-43 at the Legislative Research Council website:


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