Live in South Dakota, work in North 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 income tax: $691 a year
Living in South Dakota and working in North Dakota, you'd pay about $691 in state income tax on $100,000 of wages, $691 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 ND | To SD | Total | If you worked in SD |
|---|---|---|---|---|
| $50,000 | $0 | $0 | $0 | $0 |
| $75,000 | $203 | $0 | $203 | $0 |
| $100,000 | $691 | $0 | $691 | $0 |
| $150,000 | $1,666 | $0 | $1,666 | $0 |
| $250,000 | $3,616 | $0 | $3,616 | $0 |
Single filer, all wages earned in North Dakota, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- File a North Dakota 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 North Dakota income tax if I live in South Dakota?
Yes. North Dakota taxes wages earned there by nonresidents. On $100,000 that's about $691.
Do I have to file taxes in both South Dakota and North Dakota?
Usually you file only one state return (a nonresident return in North Dakota), 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 North Dakota's nonresident tax: about $691 on $100,000.
Related
- Live in North Dakota, work in South Dakota
- Moving from South Dakota to North Dakota
- Moving from North Dakota to South Dakota
- Live in South Dakota, work in Iowa
- Live in South Dakota, work in Minnesota
- Live in South Dakota, work in Montana
- 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.