Commuter taxes 2026

Live in Wyoming, work in South Dakota

Neither Wyoming nor South Dakota taxes these wages at the state level in this scenario. Local taxes need a separate check.

Official tax guidance for both states

Check withholding, filing requirements and current forms with each state's tax agency.

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 Wyoming, ordinary employee wages and all workdays physically in South 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: $0 a year

Modeled annual state income tax for living in Wyoming and working in South Dakota: about $0 on $100,000 of wages.

Neither Wyoming nor South Dakota taxes these wages at the state level in this scenario. Local taxes need a separate check.

Tax guide and official sources: live in Wyoming, work in South Dakota

Official agency starting points: Wyoming tax agency (opens in new tab) · South 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.

Tax to South Dakota
$0
nonresident
Tax to Wyoming
$0
resident
Total state tax
$0
Typical state returns
0

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.

Modeled state income tax for Wyoming residence and South Dakota work
StepSouth Dakota work stateWyoming home state
Tax before the modeled other-state credit$0$0
Modeled other-state credit subtracted$0$0
Tax after that credit$0$0

Total: $0 + $0 = $0 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

WagesTo SDTo WYModeled totalIf you worked in WY
$50,000$0$0$0$0
$75,000$0$0$0$0
$100,000$0$0$0$0
$150,000$0$0$0$0
$250,000$0$0$0$0

Single filer, all wages earned in South Dakota, 2026 state tax rules, standard deductions. Local income taxes not included.

What to do

Frequently asked questions

Do I pay South Dakota income tax if I live in Wyoming?

No. Neither Wyoming nor South Dakota taxes these wages at the state level in this scenario. Local taxes need a separate check.

Do I have to file taxes in both Wyoming and South Dakota?

Neither state taxes your wages.

Will I be taxed twice?

No state wage income tax is modeled in either Wyoming or South Dakota for this scenario. Local taxes need a separate check.

Related

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.