Live in South Dakota, work in Montana
Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.
State income tax: $4,289 a year
Living in South Dakota and working in Montana, you'd pay about $4,289 in state income tax on $100,000 of wages, $4,289 more than if you worked in South Dakota.
Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.
State tax at different salaries
| Wages | To MT | To SD | Total | If you worked in SD |
|---|---|---|---|---|
| $50,000 | $1,593 | $0 | $1,593 | $0 |
| $75,000 | $2,877 | $0 | $2,877 | $0 |
| $100,000 | $4,289 | $0 | $4,289 | $0 |
| $150,000 | $7,114 | $0 | $7,114 | $0 |
| $250,000 | $12,764 | $0 | $12,764 | $0 |
Single filer, all wages earned in Montana, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- File a Montana nonresident return. There's no South Dakota return for wages because South Dakota has no income tax.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay Montana income tax if I live in South Dakota?
Yes. Montana taxes wages earned there by nonresidents. On $100,000 that's about $4,289.
Do I have to file taxes in both South Dakota and Montana?
Usually you file only one state return (a nonresident return in Montana), 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 has no income tax, so you pay only Montana's nonresident tax: about $4,289 on $100,000.
Related
- Live in Montana, work in South Dakota
- Moving from South Dakota to Montana
- Moving from Montana to South Dakota
- Live in South Dakota, work in Iowa
- Live in South Dakota, work in Minnesota
- Live in South Dakota, work in North Dakota
- Live in South Dakota, work in Nebraska
- Live in South Dakota, 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.