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North Dakota Office of State Tax Commissioner

2002 Schedule ND-1FA, page 2

18.

Enter the amount from page 1, line 17

19.

If you used Form 37-S (Short Form) for 1999, enter zero.

If you used Form 37 (Long Form) for 1999 and you used

Schedule ND-1FA to calculate your tax for 2001, enter the

tax from the 2001 Schedule ND-1FA, Part 2, line 7, 1999

tax year column. Otherwise, enter the tax from your

1999 Form 37, Tax Computation Schedule, line 2

20.

If you used Form 37-S (Short Form) for 2000, enter zero.

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 Schedule ND-1FA, Part 2, line 7,

2000 tax year column. Otherwise, enter the tax from your

2000 Form 37, Tax Computation Schedule, line 2

21.

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

2001 Form ND-1, enter the tax from Part 1, line 4, of that

schedule. If you used Form ND-1 for 2001 but did not use

Schedule ND-1FA, enter the tax from your 2001 Form ND-1,

line 14. If you used Form ND-2 for 2001, enter the tax from

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

22.

Add lines 19, 20, and 21

23.

Subtract line 22 from line 18

If you used Form 37-S (Short Form) for 1999 or 2000, complete lines

24 through 27. Otherwise, skip lines 24 through 27, and go to line 28.

24.

If you used Form 37-S (Short Form) for 1999, enter

the amount from the 2002 Schedule J (Form 1040),

line 8 less line 18. Otherwise, enter zero

25.

If you used Form 37-S (Short Form) for 2000, enter

the amount from the 2002 Schedule J (Form 1040),

line 12 less line 19. Otherwise, enter zero

26.

Add lines 24 and 25

27.

Multiply line 26 by 14% (.14)

28.

Add lines 23 and 27. If you are a

full-year resident

, enter the amount from this line on

full-year nonresident

part-year resident

Form ND-1, line 14. If you are a

enter the amount from this line on Schedule ND-1NR, line 21

(F1) 28

Caution:

If you are a full-year resident, the tax on line 28 may be higher than the tax

calculated on all of your income (including your farm income) using the regular method.

Attach this schedule to your Form ND-1 only if you are electing to pay the tax calculated

on it.

If you are a full-year nonresident or a part-year resident, you must enter the amount from

line 28 of this schedule on Schedule ND-1NR, line 21. Then, complete the remainder of

Schedule ND-1NR to determine your actual North Dakota income tax. The tax based on

the use of Schedule ND-1FA may be higher than the tax calculated using the regular

method. Attach this schedule to your Form ND-1 only if you are electing to pay the tax

calculated on Schedule ND-1NR resulting from the use of Schedule ND-1FA.

2002 Schedule Nd-1fa - Calculation Of Tax Under 3-Year Averaging Method Fot Elected Farm Income Page 2

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