Live in Nebraska, work in South Dakota
Your work state has no tax on wages, so you pay only your home state.
State income tax: $3,670 a year
Living in Nebraska and working in South Dakota, you'd pay about $3,670 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 NE | Total | If you worked in NE |
|---|---|---|---|---|
| $50,000 | $0 | $1,395 | $1,395 | $1,395 |
| $75,000 | $0 | $2,533 | $2,533 | $2,533 |
| $100,000 | $0 | $3,670 | $3,670 | $3,670 |
| $150,000 | $0 | $5,945 | $5,945 | $5,945 |
| $250,000 | $0 | $10,495 | $10,495 | $10,495 |
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 Nebraska 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.
Frequently asked questions
Do I pay South Dakota income tax if I live in Nebraska?
No. Your work state has no tax on wages, so you pay only your home state.
Do I have to file taxes in both Nebraska and South Dakota?
Usually you file only one state return (a resident return in Nebraska), 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 Nebraska: about $3,670 on $100,000.
Related
- Live in South Dakota, work in Nebraska
- Moving from Nebraska to South Dakota
- Moving from South Dakota to Nebraska
- Live in Nebraska, work in Colorado
- Live in Nebraska, work in Iowa
- Live in Nebraska, work in Kansas
- Live in Nebraska, work in Missouri
- Live in Nebraska, work in Wyoming
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.