South Dakota and the W-2 commuter Question: Every State Pair
Which state taxes you if you live in or work in South Dakota. All 100 state pairs for w-2 commuters, with exemption forms and sources.
South Dakota at a glance
| South Dakota | |
|---|---|
| Taxes wages | No |
| Reciprocity partners | None |
| Convenience rule | No |
| Nonresident return | Not applicable |
| Credit for other-state tax | No income tax |
| Nonresident safe harbour | Not applicable |
| Local income tax | No |
| Revenue department | South Dakota Department of Revenue |
| Last verified |
Live in South Dakota — all 50 outbound pairs
You live in South Dakota. Pick the work in.
| Work in | Answer |
|---|---|
| Alabama | Work state only |
| Alaska | No state income tax either side |
| Arizona | Work state only |
| Arkansas | Work state only |
| California | Work state only |
| Colorado | Work state only |
| Connecticut | Work state only |
| Delaware | Work state only |
| District of Columbia | No state income tax either side |
| Florida | No state income tax either side |
| Georgia | Work state only |
| Hawaii | Work state only |
| Idaho | Work state only |
| Illinois | Work state only |
| Indiana | Work state only |
| Iowa | Work state only |
| Kansas | Work state only |
| Kentucky | Work state only |
| Louisiana | Work state only |
| Maine | Work state only |
| Maryland | Work state only |
| Massachusetts | Work state only |
| Michigan | Work state only |
| Minnesota | Work state only |
| Mississippi | Work state only |
| Missouri | Work state only |
| Montana | Work state only |
| Nebraska | Work state only |
| Nevada | No state income tax either side |
| New Hampshire | No state income tax either side |
| New Jersey | Work state only |
| New Mexico | Work state only |
| New York | Work state only |
| North Carolina | Work state only |
| North Dakota | Work state only |
| Ohio | Work state only |
| Oklahoma | Work state only |
| Oregon | Work state only |
| Pennsylvania | Work state only |
| Rhode Island | Work state only |
| South Carolina | Work state only |
| Tennessee | No state income tax either side |
| Texas | No state income tax either side |
| Utah | Work state only |
| Vermont | Work state only |
| Virginia | Work state only |
| Washington | No state income tax either side |
| West Virginia | Work state only |
| Wisconsin | Work state only |
| Wyoming | No state income tax either side |
Work in South Dakota — all 50 inbound pairs
The work or the employer is in South Dakota. Pick where you live.
| Live in | Answer |
|---|---|
| Alabama | Home state only |
| Alaska | No state income tax either side |
| Arizona | Home state only |
| Arkansas | Home state only |
| California | Home state only |
| Colorado | Home state only |
| Connecticut | Home state only |
| Delaware | Home state only |
| District of Columbia | Home state only |
| Florida | No state income tax either side |
| Georgia | Home state only |
| Hawaii | Home state only |
| Idaho | Home state only |
| Illinois | Home state only |
| Indiana | Home state only |
| Iowa | Home state only |
| Kansas | Home state only |
| Kentucky | Home state only |
| Louisiana | Home state only |
| Maine | Home state only |
| Maryland | Home state only |
| Massachusetts | Home state only |
| Michigan | Home state only |
| Minnesota | Home state only |
| Mississippi | Home state only |
| Missouri | Home state only |
| Montana | Home state only |
| Nebraska | Home state only |
| Nevada | No state income tax either side |
| New Hampshire | No state income tax either side |
| New Jersey | Home state only |
| New Mexico | Home state only |
| New York | Home state only |
| North Carolina | Home state only |
| North Dakota | Home state only |
| Ohio | Home state only |
| Oklahoma | Home state only |
| Oregon | Home state only |
| Pennsylvania | Home state only |
| Rhode Island | Home state only |
| South Carolina | Home state only |
| Tennessee | No state income tax either side |
| Texas | No state income tax either side |
| Utah | Home state only |
| Vermont | Home state only |
| Virginia | Home state only |
| Washington | No state income tax either side |
| West Virginia | Home state only |
| Wisconsin | Home state only |
| Wyoming | No state income tax either side |
South Dakota in the other situations
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