Moved from South Dakota to Utah Mid-Year: Which State Tax Returns Do You File?
Answer
One return, filed in Utah. South Dakota levies no personal income tax, so nothing is due for the part of the year you lived there. A Utah part-year return covers the income you received after the move, with deductions and credits prorated to that period.
Last verified
This move takes you into the state income tax system rather than out of it. South Dakota asked nothing of you; Utah does, from the date your residency there begins.
What you file
- 1Part-year return · UtahForm TC-40 with Schedule TC-40B
File a Utah part-year return covering the months you lived in Utah. 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 | Utah | |
|---|---|---|
| Taxes wages | No | Yes — flat |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form TC-40 with Schedule TC-40B |
| Part-year return | Not applicable | Form TC-40 with Schedule TC-40B |
| Credit for other-state tax | No income tax | Schedule TC-40S |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | South Dakota Department of Revenue | Utah State Tax Commission |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Utah 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 → UtahWork state only
- Remote worker: South Dakota → UtahNo state income tax on your wages
- 1099 contractor: South Dakota → UtahClient state only, if you work there
Other South Dakota pairs
Questions people actually ask
I moved from South Dakota to Utah mid-year. Do I have to file in both states?
One return, filed in Utah. South Dakota levies no personal income tax, so nothing is due for the part of the year you lived there. A Utah 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 Utah?
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 Utah return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The South Dakota and Utah rules on this page were last checked against South Dakota Department of Revenue and Utah State Tax Commission 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
- Utah State Tax Commission — individual income taxaccessed 2026-08-07