Moved from South Dakota to Ohio Mid-Year: Which State Tax Returns Do You File?
Answer
Nothing for South Dakota, a part-year return for Ohio. This move takes you into the state income tax system rather than out of it — set up Ohio withholding promptly, because there is no prior-year Ohio liability to base estimated payments on.
Last verified
Coming from a state with no income tax means arriving with no Ohio withholding history and no prior-year liability to base estimates on. The first Ohio return is where that catches up, so the withholding start date matters.
What you file
- 1Part-year return · OhioForm IT 1040 with Schedule IT NRS
File a Ohio part-year return covering the months you lived in Ohio. 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 | Ohio | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | 5 (Form IT 4NR) |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form IT 1040 with Schedule IT NRC |
| Part-year return | Not applicable | Form IT 1040 with Schedule IT NRS |
| Credit for other-state tax | No income tax | Ohio Schedule of Credits (resident credit) |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | South Dakota Department of Revenue | Ohio Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Ohio 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 → OhioWork state only
- Remote worker: South Dakota → OhioNo state income tax on your wages
- 1099 contractor: South Dakota → OhioClient state only, if you work there
Other South Dakota pairs
Questions people actually ask
I moved from South Dakota to Ohio mid-year. Do I have to file in both states?
Nothing for South Dakota, a part-year return for Ohio. This move takes you into the state income tax system rather than out of it — set up Ohio withholding promptly, because there is no prior-year Ohio liability to base estimated payments on.
How do I split my income between South Dakota and Ohio?
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 Ohio return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The South Dakota and Ohio rules on this page were last checked against South Dakota Department of Revenue and Ohio Department of Taxation 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
- Ohio Department of Taxation — individual income taxaccessed 2026-08-07
- Ohio — Form IT 4NRaccessed 2026-08-07