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.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- South Dakota: Department of Revenue (opens in new tab)
- North Dakota: Office of State Tax Commissioner (opens in new tab)
Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.
Before you use this estimate
This model assumes a full-year resident of South Dakota, ordinary employee wages and all workdays physically in North Dakota. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.
State income tax: $669 a year
Modeled annual state income tax for living in South Dakota and working in North Dakota: about $669 on $100,000 of wages, $669 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.
Tax guide and official sources: live in South Dakota, work in North Dakota
Official agency starting points: South Dakota tax agency (opens in new tab) · North Dakota tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.
This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.
How this $100,000 estimate adds up
These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.
| Step | North Dakota work state | South Dakota home state |
|---|---|---|
| Tax before the modeled other-state credit | $669 | $0 |
| Modeled other-state credit subtracted | $0 | $0 |
| Tax after that credit | $669 | $0 |
Total: $669 + $0 = $669 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.
No other-state credit is subtracted in this selected scenario. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.
State tax at different salaries
| Wages | To ND | To SD | Modeled total | If you worked in SD |
|---|---|---|---|---|
| $50,000 | $0 | $0 | $0 | $0 |
| $75,000 | $182 | $0 | $182 | $0 |
| $100,000 | $669 | $0 | $669 | $0 |
| $150,000 | $1,644 | $0 | $1,644 | $0 |
| $250,000 | $3,594 | $0 | $3,594 | $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 $669.
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 there is no resident state income tax on these wages; you pay North Dakota's nonresident tax, about $669 on $100,000. Local taxes need a separate check.
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.