Moved from Oklahoma to South Dakota Mid-Year: Which State Tax Returns Do You File?
Answer
A single part-year filing in Oklahoma. The move date closes your Oklahoma residency and, because South Dakota levies no income tax, opens nothing on the other side. Watch for a lingering Oklahoma source of income after the move — that would require a Oklahoma nonresident filing as well.
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. Oklahoma taxes everything you received while you still lived there.
What you file
- 1Part-year return · OklahomaForm 511-NR
File a Oklahoma part-year return covering the months you lived in Oklahoma. South Dakota has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| Oklahoma | South Dakota | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form 511-NR | Not applicable |
| Part-year return | Form 511-NR | Not applicable |
| Credit for other-state tax | Form 511-TX | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | Oklahoma Tax Commission | 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 Oklahoma 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: Oklahoma → South DakotaHome state only
- Remote worker: Oklahoma → South DakotaHome state only
- 1099 contractor: Oklahoma → South DakotaHome state only — estimated payments
Other Oklahoma pairs
Questions people actually ask
I moved from Oklahoma to South Dakota mid-year. Do I have to file in both states?
A single part-year filing in Oklahoma. The move date closes your Oklahoma residency and, because South Dakota levies no income tax, opens nothing on the other side. Watch for a lingering Oklahoma source of income after the move — that would require a Oklahoma nonresident filing as well.
How do I split my income between Oklahoma and South Dakota?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Oklahoma resident belongs on the Oklahoma 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 Oklahoma and South Dakota rules on this page were last checked against Oklahoma Tax Commission 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.
- Oklahoma Tax Commission — individual income taxaccessed 2026-08-07
- South Dakota Department of Revenue — individual income taxaccessed 2026-08-07