South Dakota has no state income tax on self-employment earnings, so your set-aside is federal only: self-employment tax plus federal income tax on the income your 1099 work adds.
South Dakota does not tax wages or self-employment income.
For a single filer in South Dakota with $72,000 of 1099 income and $9,000 of expenses and no other income, the calculator estimates a set-aside rate of 17.7%: $8,902 of self-employment tax, $3,827 of federal income tax, and no South Dakota income tax.
Federal estimated payments are due April 15, June 15 and September 15, 2026, and January 15, 2027, if you expect to owe $1,000 or more after withholding. There is no state estimated tax to pay in South Dakota.
Track it all year with the 2026 Set-Aside Tracker, which includes every state.