Live in Kansas, Work in South Dakota: Which State Taxes Your Paycheck?
Answer
Only Kansas taxes you. South Dakota levies no personal income tax on wages, so nothing is withheld there and you file no South Dakota return. Kansas taxes its residents on all income wherever earned, which means your South Dakota earnings go on a Kansas resident return in full.
Last verified
Crossing into a state with no income tax does not lower your tax bill, because your home state is not taxing you on where you work — it is taxing you on where you live. Kansas reaches all of a resident's income, and South Dakota adds nothing on top.
What you file
- 1Resident return · Kansas
File a Kansas resident return reporting all of your income.
The two states, side by side
| Kansas | South Dakota | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form K-40 with Schedule S Part B | Not applicable |
| Credit for other-state tax | Form K-40 (credit for taxes paid to other states) | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | Kansas 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 Kansas gives:Work state only.
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.
- Remote worker: Kansas → South DakotaHome state only
- 1099 contractor: Kansas → South DakotaHome state only — estimated payments
- Moved mid-year: Kansas → South DakotaOne part-year return — the state you left
Other Kansas pairs
Questions people actually ask
I live in Kansas and work in South Dakota. Which state takes the tax out of my paycheck?
Only Kansas taxes you. South Dakota levies no personal income tax on wages, so nothing is withheld there and you file no South Dakota return. Kansas taxes its residents on all income wherever earned, which means your South Dakota earnings go on a Kansas resident return in full.
Which state should my employer be withholding for?
Kansas. Your employer should withhold Kansas tax rather than South Dakota tax on these wages. If a South Dakota line is showing on your pay stub, raise it with payroll now rather than at filing time.
How current is this?
The Kansas and South Dakota rules on this page were last checked against Kansas 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.
- Kansas Department of Revenue — individual income taxaccessed 2026-08-07
- South Dakota Department of Revenue — individual income taxaccessed 2026-08-07