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North Dakota
Employee Obligations (Which Returns YOU Must File)
Since South Dakota has no income tax, you won't face double taxation. However, if you physically work in North Dakota, you may owe North Dakota income tax (Top 2.5% (among the lowest; restructuring to 3 brackets in 2026)) and need to file a nonresident North Dakota return.
Employer Obligations (What Your Employer Must Withhold & Remit)
If the employee provides Form NDW-R, withhold Minnesota tax instead of North Dakota tax. Register for ND unemployment. Workers' comp is a monopolistic state — must buy from the state fund. Unemployment applies to the first $43,800 of wages.
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More from South Dakota · Cross-State Work
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Moving to North Dakota from elsewhere · Cross-State Work
South Dakota → North Dakota in other topics
This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.