Moved from Missouri to South Dakota Mid-Year: Which State Tax Returns Do You File?
Answer
Only the state you left wants a return. Missouri 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
The clean part of this move is that only one return follows it. The part that catches people is the withholding: Missouri tax should stop when your residency does, and it often does not without a prompt.
What you file
- 1Part-year return · MissouriForm MO-1040 with Form MO-NRI
File a Missouri part-year return covering the months you lived in Missouri. South Dakota has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| Missouri | South Dakota | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form MO-1040 with Form MO-NRI | Not applicable |
| Part-year return | Form MO-1040 with Form MO-NRI | Not applicable |
| Credit for other-state tax | Form MO-CR | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | Missouri 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 Missouri 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: Missouri → South DakotaHome state only
- Remote worker: Missouri → South DakotaHome state only
- 1099 contractor: Missouri → South DakotaHome state only — estimated payments
Other Missouri pairs
Questions people actually ask
I moved from Missouri to South Dakota mid-year. Do I have to file in both states?
Only the state you left wants a return. Missouri 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 Missouri and South Dakota?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Missouri resident belongs on the Missouri 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 Missouri and South Dakota rules on this page were last checked against Missouri 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.
- Missouri Department of Revenue — individual income taxaccessed 2026-08-07
- South Dakota Department of Revenue — individual income taxaccessed 2026-08-07