Moved from Indiana to South Dakota Mid-Year: Which State Tax Returns Do You File?
Answer
Only the state you left wants a return. Indiana taxes the part of the year you lived there and prorates your deductions to that period. South Dakota has no income tax, so the income you receive after the move faces no state tax at all.
Last verified
Moving to a state with no income tax ends your state filing obligation on the day your residency changes — but not a day earlier. Indiana taxes everything you received while you still lived there.
What you file
- 1Part-year return · IndianaForm IT-40PNR
File a Indiana part-year return covering the months you lived in Indiana. South Dakota has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| Indiana | South Dakota | |
|---|---|---|
| Taxes wages | Yes — flat | No |
| Reciprocity partners | 5 (Form WH-47) | None |
| Convenience rule | No | No |
| Nonresident return | Form IT-40PNR | Not applicable |
| Part-year return | Form IT-40PNR | Not applicable |
| Credit for other-state tax | Schedule 6 (Form IT-40PNR) | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | Indiana Department of Revenue | South Dakota Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in South Dakota and working in Indiana gives:One part-year return — the state you moved to.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Indiana → South DakotaHome state only
- Remote worker: Indiana → South DakotaHome state only
- 1099 contractor: Indiana → South DakotaHome state only — estimated payments
Other Indiana pairs
Questions people actually ask
I moved from Indiana to South Dakota mid-year. Do I have to file in both states?
Only the state you left wants a return. Indiana taxes the part of the year you lived there and prorates your deductions to that period. South Dakota has no income tax, so the income you receive after the move faces no state tax at all.
How do I split my income between Indiana and South Dakota?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Indiana resident belongs on the Indiana return and income received afterwards on the South Dakota return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Indiana and South Dakota rules on this page were last checked against Indiana Department of Revenue and South Dakota Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Indiana Department of Revenue — individual income taxaccessed 2026-08-07
- South Dakota Department of Revenue — individual income taxaccessed 2026-08-07