Schedule Nd-1fa - Calculation Of Tax Under 3-Year Averaging Method For Elected Farm Income - 2013 Page 3
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4North Dakota Offi ce of State Tax Commissioner
2013 Schedule ND-1FA instructions
Page 1
General instructions
Specifi c line
No fi ling requirement for base year.
instructions
If you were not required to fi le a North
Dakota income tax return for one
Eligibility
Line 2
or more of the base years, you must
You are eligible to use the 2013
complete the applicable North Dakota
Enter your elected farm income from the
Schedule ND-1FA to calculate your
return for each base year for which
2013 Schedule J (Form 1040), line 2a.
tax for 2013 if you used Schedule J
a return was not fi led. Complete the
However, if you claimed an exclusion
(Form 1040) to calculate your 2013
return through the line on which the
on line 8 of your 2013 Form ND-1
federal income tax.
tax is calculated. Use the fi gures from
attributable to a net long-term capital
the return completed for the base year
gain included in your federal elected
The use of Schedule ND-1FA is elective.
to complete the applicable lines of the
farm income, subtract that portion of the
You do not have to use it even though
2013 Schedule ND-1FA.
exclusion from your federal elected farm
you used Schedule J (Form 1040) to
income and enter the result on this line.
calculate your federal income tax for
2013.
Lines 5, 9, and 13
For purposes of completing lines 5, 9,
IMPORTANT: It is possible for the tax
and 13 of the 2013 Schedule ND-1FA,
calculated using Schedule ND-1FA to be
your North Dakota taxable income may
higher than the tax calculated on all of
be a negative number. If your North
your income using the regular method
Dakota taxable income for a base year
(without Schedule ND-1FA). Complete
is mathematically less than zero, use
and attach Schedule ND-1FA to your
the negative number for purposes of
Form ND-1 only if you are electing
completing these lines.
to pay the tax that results from using
Schedule ND-1FA.
Copies of 2010, 2011, and
2012 returns
You will need copies of your 2010,
2011, and 2012 North Dakota income
tax returns to complete the 2013
Schedule ND-1FA. If you do not have
a copy of any of these returns, see the
back cover of the 2013 Form ND-1
instruction booklet for information on
how to obtain one.
If you fi led an amended North Dakota
income tax return, or if the Offi ce of
State Tax Commissioner made changes
to your North Dakota income tax return
for 2010, 2011, or 2012, you must use
the corrected amounts when completing
Schedule ND-1FA.
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