Moved from South Dakota to Nebraska Mid-Year: Which State Tax Returns Do You File?
Answer
One return, filed in Nebraska. South Dakota levies no personal income tax, so nothing is due for the part of the year you lived there. A Nebraska part-year return covers the income you received after the move, with deductions and credits prorated to that period.
Last verified
Coming from a state with no income tax means arriving with no Nebraska withholding history and no prior-year liability to base estimates on. The first Nebraska return is where that catches up, so the withholding start date matters.
What you file
- 1Part-year return · NebraskaForm 1040N with Schedule III
File a Nebraska part-year return covering the months you lived in Nebraska. South Dakota has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| South Dakota | Nebraska | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | Yes — general rule |
| Nonresident return | Not applicable | Form 1040N with Schedule III |
| Part-year return | Not applicable | Form 1040N with Schedule III |
| Credit for other-state tax | No income tax | Form 1040N Schedule II |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | South Dakota Department of Revenue | Nebraska Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Nebraska and working in South Dakota gives:One part-year return — the state you left.
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: South Dakota → NebraskaWork state only
- Remote worker: South Dakota → NebraskaConvenience-of-the-employer rule — employer state taxes you
- 1099 contractor: South Dakota → NebraskaClient state only, if you work there
Other South Dakota pairs
Questions people actually ask
I moved from South Dakota to Nebraska mid-year. Do I have to file in both states?
One return, filed in Nebraska. South Dakota levies no personal income tax, so nothing is due for the part of the year you lived there. A Nebraska part-year return covers the income you received after the move, with deductions and credits prorated to that period.
How do I split my income between South Dakota and Nebraska?
By when you received it, measured against the date your domicile actually changed. Income received while you were a South Dakota resident belongs on the South Dakota return and income received afterwards on the Nebraska return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The South Dakota and Nebraska rules on this page were last checked against South Dakota Department of Revenue and Nebraska 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.
- South Dakota Department of Revenue — individual income taxaccessed 2026-08-07
- Nebraska Department of Revenue — individual income taxaccessed 2026-08-07