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Schedule

North Dakota Office of State Tax Commissioner

ND-1FA

Calculation of tax under 3-year averaging

2002

method for elected farm income

Attach to Form ND-1

Please type or print in black or blue ink. Enter one letter or number in each box.

Your name as shown on Form ND-1

Your social security number

US Dollars

See instructions to this schedule to see if you are eligible to use it

North Dakota taxable income from Form ND-1, line 13

Elected farm income from your 2002 Schedule J (Form 1040), line 2. If this amount includes a

net long-term capital gain, see instructions to this schedule for amount to enter on this line. Do

not enter more than the amount on line 1

Subtract line 2 from line 1

Tax on the amount on line 3 from Tax Table on page 18 of 2002 Form ND-1 instructions

If you used Form 37-S (Short Form) for 1999, skip lines 5

through 7, and enter zero on line 8. If you used Form 37

(Long Form) for 1999 and you used Schedule ND-1FA to

calculate your tax for 2001, enter the amount from the 2001

If line 5 is zero or less, see instructions.

Schedule ND-1FA, Part 2, line 5, 1999 tax year column.

Otherwise, enter the taxable income from your

1999 Form 37, Tax Computation Schedule, line 1

Divide the amount on line 2 by 3.0

Add lines 5 and 6.

If less than zero, enter zero

Tax on the amount on line 7 using the Form 37 and Form ND-2 Tax Rate Table in the

instructions

If you used Form 37-S (Short Form) for 2000, skip lines 9

through 11, and enter zero on line 12. If you used Form 37

(Long Form) for 2000 and you used Schedule ND-1FA to

calculate your tax for 2001, enter the amount from the 2001

If line 9 is zero or less, see instructions.

Schedule ND-1FA, Part 2, line 5, 2000 tax year column.

Otherwise, enter the taxable income from your

2000 Form 37, Tax Computation Schedule, line 1

10.

Divide the amount on line 2 by 3.0

11.

Add lines 9 and 10.

If less than zero, enter negative number

12.

Tax on the amount on line 11 using the Form 37 and Form ND-2 Tax Rate Table in the

instructions

13.

If you used Schedule ND-1FA to calculate your tax on

your 2001 Form ND-1, enter the amount from Part 1,

line 3, of that schedule. If you used Form ND-1 for 2001

but did not use Schedule ND-1FA, enter the taxable

If line 13 is zero or less, see instructions.

income from your 2001 Form ND-1, line 13. If you used

Form ND-2 for 2001, enter the taxable income from your

2001 Form ND-2, Tax Computation Schedule, line 1

14.

Divide the amount on line 2 by 3.0

15.

Add lines 13 and 14.

If less than zero, enter negative number

16.

If you used Form ND-1 for 2001, enter tax on the amount on line 15 using the 2001 Form ND-1

Tax Rate Schedules in the instructions. If you used Form ND-2 for 2001, enter tax on the

amount on line 15 using the Form 37 and Form ND-2 Tax Rate Table in the instructions

17.

Add lines 4, 8, 12 and 16. Enter this amount on page 2, line 18

For

Privacy Act

information - see inside front cover of Form ND-1 instruction booklet.

2002 Schedule Nd-1fa - Calculation Of Tax Under 3-Year Averaging Method Fot Elected Farm Income

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