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

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North Dakota Office of State Tax Commissioner
2002 Schedule ND-1FA instructions
Page 2
Line 16
Full-year nonresident/
Line 28
If you used Form ND-1 for 2001, use
Part-year resident
Full-year resident
the
The amount on this line is not your actual
2001 Form ND-1 Tax Rate
The amount on this line is your tax under
at the bottom of this page to
North Dakota income tax. You must
Schedules
the 3-year averaging method for elected
calculate the tax on the amount on
enter this amount on Schedule ND-1NR,
farm income. Enter this amount on
line 15, and enter the result on this line.
line 21, for purposes of calculating your
Form ND-1, line 14.
North Dakota income tax.
Form 37 and Form ND-2 Tax Rate Table
If you used Form 37 for the 1999 or 2000 tax year, or if you used Form
ND-2 for the 2001 tax year, use this table to calculate the tax for that
tax year. See the instructions for lines 8, 12, and 16.
If revised taxable income
for tax year is:
The revised tax is equal to:
Over
But not over
$
0
$
3 , 0 0 0 .......................................... 2.67% of the amount on line 5 of Part 2
3 , 0 0 0
5 , 0 0 0 ............ $
8 0 . 1 0
+
4 . 0 0 %
of the amount over
$
3 , 0 0 0
5 , 0 0 0
8 , 0 0 0 ............
1 6 0 . 1 0
+
5 . 3 3 %
of the amount over
5 , 0 0 0
8 , 0 0 0
1 5 , 0 0 0 ............
3 2 0 . 0 0
+
6 . 6 7 %
of the amount over
8 , 0 0 0
1 5 , 0 0 0
2 5 , 0 0 0 ............
7 8 6 . 9 0
+
8 . 0 0 %
of the amount over
1 5 , 0 0 0
2 5 , 0 0 0
3 5 , 0 0 0 ............
1,586.90
+
9 . 3 3 %
of the amount over
2 5 , 0 0 0
3 5 , 0 0 0
5 0 , 0 0 0 ............
2,519.90
+ 1 0 . 6 7 %
of the amount over
3 5 , 0 0 0
5 0 , 0 0 0 ...................................
4,120.40
+ 1 2 . 0 0 %
of the amount over
5 0 , 0 0 0
2001 Form ND-1 Tax Rate Schedules
If you used Form ND-1 for the 2001 tax year, use these tax rate schedules to calculate the tax to enter on
line 16. Use the schedule that corresponds to your filing status for the 2001 tax year.
Single
Married filing jointly and Qualifying widow(er)
If revised taxable income
If revised taxable income
for tax year is:
The revised tax is equal to:
for tax year is:
The revised tax is equal to:
Over
But not over
Over
But not over
$
0 $ 2 7 , 0 5 0 ................... 2.1% of the amount on line 5 of Part 2
$
0 $ 4 5 , 2 0 0 ................... 2.1% of the amount on line 5 of Part 2
2 7 , 0 5 0
6 5 , 5 5 0 ... $
5 6 8 . 0 5 + 3 . 9 2 % of amount over $ 2 7 , 0 5 0
4 5 , 2 0 0
1 0 9 , 2 5 0 ... $
9 4 9 . 2 0 + 3 . 9 2 % of amount over $ 4 5 , 2 0 0
6 5 , 5 5 0
1 3 6 , 7 5 0 ...
2 , 0 7 7 . 2 5 + 4 . 3 4 % of amount over
6 5 , 5 5 0
1 0 9 , 2 5 0
1 6 6 , 5 0 0 ...
3 , 4 5 9 . 9 6 + 4 . 3 4 % of amount over
1 0 9 , 2 5 0
1 3 6 , 7 5 0
2 9 7 , 3 5 0 ...
5 , 1 6 7 . 3 3 + 5 . 0 4 % of amount over
1 3 6 , 7 5 0
1 6 6 , 5 0 0
2 9 7 , 3 5 0 ...
5 , 9 4 4 . 6 1 + 5 . 0 4 % of amount over
1 6 6 , 5 0 0
2 9 7 , 3 5 0 ................... 13,261.57 + 5 . 5 4 % of amount over
2 9 7 , 3 5 0
2 9 7 , 3 5 0 ................... 12,539.45 + 5 . 5 4 % of amount over
2 9 7 , 3 5 0
Married filing separately
Head of Household
If revised taxable income
If revised taxable income
for tax year is:
The revised tax is equal to:
for tax year is:
The revised tax is equal to:
Over
But not over
Over
But not over
$
0 $ 2 2 , 6 0 0 ................... 2.1% of the amount on line 5 of Part 2
$
0 $ 3 6 , 2 5 0 ................... 2.1% of the amount on line 5 of Part 2
2 2 , 6 0 0
5 4 , 6 2 5 ... $
4 7 4 . 6 0 + 3 . 9 2 % of amount over $ 2 2 , 6 0 0
3 6 , 2 5 0
9 3 , 6 5 0 ... $
7 6 1 . 2 5 + 3 . 9 2 % of amount over $ 3 6 , 2 5 0
5 4 , 6 2 5
8 3 , 2 5 0 ...
1 , 7 2 9 . 9 8 + 4 . 3 4 % of amount over
5 4 , 6 2 5
9 3 , 6 5 0
1 5 1 , 6 5 0 ...
3 , 0 1 1 . 3 3 + 4 . 3 4 % of amount over
9 3 , 6 5 0
8 3 , 2 5 0
1 4 8 , 6 7 5 ...
2 , 9 7 2 . 3 1 + 5 . 0 4 % of amount over
8 3 , 2 5 0
1 5 1 , 6 5 0
2 9 7 , 3 5 0 ...
5 , 5 2 8 . 5 3 + 5 . 0 4 % of amount over
1 5 1 , 6 5 0
1 4 8 , 6 7 5 ...................
6,269.73 + 5 . 5 4 % of amount over
1 4 8 , 6 7 5
2 9 7 , 3 5 0 ................... 12,871.81 + 5 . 5 4 % of amount over
2 9 7 , 3 5 0

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