Alimony Paid (pre-2019) in South Dakota 2026
Calculate your alimony paid (pre-2019) tax savings in South Dakota. South Dakota has no state income tax, so savings come from the federal level.
The Alimony Paid (pre-2019) for South Dakota residents in 2026 has a maximum deduction of $5,000 with average savings of $5,000/year. South Dakota has no state income tax, so the deduction only reduces federal tax liability. Required IRS forms: Form 1040 Schedule 1. Eligibility: Available to individuals who pay alimony under divorce or separation agreements executed before January 1, 2019.
South Dakota Tax Overview
No income or corporate tax. Popular for trusts. Moderate property taxes.
Alimony Paid (pre-2019) Savings Calculator for South Dakota
Federal Savings
$1,100
22% bracket
South Dakota State
$0
0% rate
Total Savings
$1,100
22.0% combined
At a 22.0% combined tax rate in South Dakota, every $1,000 in deductions saves you $220 in taxes.
Savings by Tax Bracket in South Dakota
South Dakota has no state income tax — savings are from federal taxes only.
Eligibility Requirements
Available to individuals who pay alimony under divorce or separation agreements executed before January 1, 2019.
- 1Divorce or separation agreement must be executed before 2019
- 2Payments must be in cash or cash equivalent
- 3Payments must not be designated as non-alimony
- 4Spouses cannot file a joint return together
- 5Payments must cease upon recipient's death
Common Mistakes to Avoid
- !Claiming deduction for agreements after 2018 (no longer deductible)
- !Including child support payments as alimony
- !Not reporting recipient's SSN on tax return
- !Confusing property settlements with alimony
South Dakota Filing Tips
No income or corporate tax. Trust-friendly laws benefit estate planning. Sales tax at 6.4% is moderate.
Required Tax Forms
File these forms with your federal tax return to claim the alimony paid (pre-2019).
Other Tax Deductions in South Dakota
Alimony Payments (Pre-2019 Agreements)
Personal
Casualty and Theft Loss (Federal Disaster)
Personal
Casualty and Theft Losses
Personal
Adoption Expenses
Personal
Impairment-Related Work Expenses
Personal
Tax Preparation Fees (State)
Personal
Casualty and Theft Loss (Federally Declared)
Personal
Qualified Disaster Losses
Personal
Alimony Paid (pre-2019) in Neighboring States
North Dakota
1.95% top rate (flat)
Minnesota
9.85% top rate (progressive)
Iowa
3.8% top rate (flat)
Nebraska
5.84% top rate (progressive)
Wyoming
No state income tax
Montana
5.9% top rate (flat)
Tax Calculators for South Dakota Cities
Methodology & Official Sources — Alimony Paid (pre-2019) in South Dakota
Federal data methodology: Deduction rules, phase-out thresholds, and eligibility criteria for the Alimony Paid (pre-2019) are sourced from IRS Publications, IRS Form Instructions, and the Tax Foundation federal tax database. Figures reflect IRS Revenue Procedure 2024-80 (inflation adjustments for tax year 2026) and applicable IRC sections.
Authoritative references:
- IRS — Credits & Deductions for Individuals — official deduction eligibility pages
- IRS Publication 17 — Your Federal Income Tax — comprehensive deduction rules
- IRS Schedule A Instructions — itemized deduction guidance
- Tax Foundation — federal and state tax policy research, bracket data
- Federation of Tax Administrators (FTA) — state income tax rates and rules
- IRS Interactive Tax Assistant — official self-service eligibility tool
- BLS Consumer Price Index (CPI) — basis for annual inflation adjustments to tax thresholds
Tax Disclaimer: Tax law changes frequently. The Alimony Paid (pre-2019) rules, phase-out ranges, and savings calculations shown reflect 2026 figures and are for educational and estimation purposes only — not tax advice. Consult a Certified Public Accountant (CPA), Enrolled Agent (EA), or tax attorney for guidance specific to your South Dakota filing situation. For complex returns, consider IRS Free File or Volunteer Income Tax Assistance (VITA) programs. Reviewed by Brazora Monk · Last updated 2026 · IRS data current as of Revenue Procedure 2024-80.
Calculate Your Full Tax Savings in South Dakota
Use our free tax calculators to optimize your entire tax return for South Dakota.
Frequently Asked Questions
How much can I save with the Alimony Paid (pre-2019) in South Dakota?
In South Dakota, the alimony paid (pre-2019) can save you an estimated $1,100 per year on a $5,000 deduction. This includes $1,100 in federal tax savings. The national average savings is $5,000/year.
What is the South Dakota state income tax rate?
South Dakota has no state income tax, which means the alimony paid (pre-2019) only provides federal tax savings for South Dakota residents. No income or corporate tax. Popular for trusts. Moderate property taxes.
Who qualifies for the Alimony Paid (pre-2019) in South Dakota?
Available to individuals who pay alimony under divorce or separation agreements executed before January 1, 2019.. The eligibility requirements are the same whether you live in South Dakota or another state, as this is a federal tax deduction. However, your total savings will vary based on South Dakota's lack of state income tax.
What tax forms do I need to claim the Alimony Paid (pre-2019) in South Dakota?
To claim the alimony paid (pre-2019), you need to file Form 1040 Schedule 1 with your federal return. Filing status affects your deduction limits and tax bracket.
Is the Alimony Paid (pre-2019) better in South Dakota than in states without income tax?
Since South Dakota has no state income tax, the alimony paid (pre-2019) only reduces your federal tax bill. Residents in states with income tax get additional state-level savings. However, South Dakota residents often benefit from lower overall tax burden.
What is the standard deduction in South Dakota for 2026?
South Dakota has no state income tax, so there is no state standard deduction. The federal standard deduction for 2026 is $14,600 for single filers and $29,200 for married filing jointly.
Can I claim the Alimony Paid (pre-2019) if I'm self-employed in South Dakota?
Yes, South Dakota self-employed individuals can claim the alimony paid (pre-2019) provided they meet the federal eligibility requirements (Available to individuals who pay alimony under divorce or separation agreements executed before Janu). Self-employed filers report on Schedule C and may need Form 1040 Schedule 1. South Dakota has no state income tax, so SE tax is the only state-level consideration.
What's the difference between the Alimony Paid (pre-2019) federal vs South Dakota state treatment?
The Alimony Paid (pre-2019) is a FEDERAL deduction with no state-level interaction in South Dakota — because South Dakota has no state income tax, there is nothing to deduct at the state level. Your savings come entirely from reducing federal taxable income. The federal benefit is unchanged whether you live in South Dakota or any other state.
Are there income limits or phase-outs for the Alimony Paid (pre-2019) in 2026?
Federal phase-outs depend on your modified adjusted gross income (MAGI) — high-income filers may see reduced or fully phased-out benefits. Check IRS Publication 10401 for the 2026 phase-out thresholds.
What records should I keep for the Alimony Paid (pre-2019) in case of an IRS audit?
Keep these records for at least 3 years after filing (6 years if you under-reported income substantially): receipts, invoices, bank/credit card statements showing the expense, Form 1040 Schedule 1 as filed, and any correspondence from payors or institutions. Common mistakes that trigger audit scrutiny include: Claiming deduction for agreements after 2018 (no longer deductible); Including child support payments as alimony. Digital scans are accepted by the IRS — back them up to cloud storage with date-stamped filenames.
Related Calculators
Alimony Payments (Pre-2019 Agreements) in South Dakota
Avg savings: $18,000/year
Casualty and Theft Loss (Federal Disaster) in South Dakota
Avg savings: $15,000/year
Casualty and Theft Losses in South Dakota
Avg savings: $3,000/year
Adoption Expenses in South Dakota
Avg savings: $8,000/year
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