Live in Iowa, work in South Dakota
Your work state has no tax on wages, so you pay only your home state.
State income tax: $3,148 a year
Living in Iowa and working in South Dakota, you'd pay about $3,148 in state income tax on $100,000 of wages.
Your work state has no tax on wages, so you pay only your home state.
State tax at different salaries
| Wages | To SD | To IA | Total | If you worked in IA |
|---|---|---|---|---|
| $50,000 | $0 | $1,248 | $1,248 | $1,248 |
| $75,000 | $0 | $2,198 | $2,198 | $2,198 |
| $100,000 | $0 | $3,148 | $3,148 | $3,148 |
| $150,000 | $0 | $5,048 | $5,048 | $5,048 |
| $250,000 | $0 | $8,848 | $8,848 | $8,848 |
Single filer, all wages earned in South Dakota, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Make sure your employer withholds Iowa tax, since nothing is withheld for South Dakota.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Local income taxes
- Iowa: School district income surtax on residents only (percentage of state tax); does not affect nonresident commuters.
Frequently asked questions
Do I pay South Dakota income tax if I live in Iowa?
No. Your work state has no tax on wages, so you pay only your home state.
Do I have to file taxes in both Iowa and South Dakota?
Usually you file only one state return (a resident return in Iowa), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. South Dakota doesn't tax your wages, so you pay only Iowa: about $3,148 on $100,000.
Related
- Live in South Dakota, work in Iowa
- Moving from Iowa to South Dakota
- Moving from South Dakota to Iowa
- Live in Iowa, work in Illinois
- Live in Iowa, work in Minnesota
- Live in Iowa, work in Missouri
- Live in Iowa, work in Nebraska
- Live in Iowa, work in Wisconsin
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.