South Dakota Code § 10-45A-5

Refund amounts for single-member households
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The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one person is determined as follows:
(1) If the claimant's income is ten thousand five hundred sixty-six dollars or less, a sum of two hundred fifty-eight dollars;
(2) If the claimant's income is ten thousand five hundred sixty-seven dollars and not more than sixteen thousand five hundred sixty-six dollars, a sum of forty-six dollars plus three and four-tenths
percent of the difference between sixteen thousand five hundred sixty-six dollars and the income of the claimant; and
(3) If the claimant's income is more than sixteen thousand five hundred sixty-six dollars, no refund.

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