In this brief note we explore the role of the neutral atmosphere in magnetosphere–ionosphere coupling. We analyze momentum balance in the ion rest frame to form hypotheses regarding the role of neutral momentum in the lower ionosphere during geomagnetic storms. Neutral momentum that appears in the ion rest frame is likely the result of momentum imparted to ionospheric ions by solar wind flow and the resultant magnetospheric dynamics. The resulting ion-neutral collisions lead to the existence of an electric field. Horizontal electron flow balances the momentum supplied by this electric field. We suggest a possible role played by the neutral atmosphere in generating field-aligned currents due to local auroral heating. Our physical interpretation suggests that thermospheric neutral dynamics plays a complementary role to the high-latitude field-aligned currents and electric fields resulting from magnetospheric dynamics.