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North Dakota Free Printable Schedule ND-1 FA - Tax Under 3-Year Averaging Method For Elected Farm Income (2023) for 2024 North Dakota 3-Year Averaging Method for Elected Farm Income

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3-Year Averaging Method for Elected Farm Income
Schedule ND-1 FA - Tax Under 3-Year Averaging Method For Elected Farm Income (2023)

TAX UNDER 3-YEAR AVERAGING METHOD FOR ELECTED FARM INCOME OFFICE OF STATE TAX COMMISSIONER Schedule ND-1FA 2023 SFN 28727 (12-2023) Attach to Form ND-1 Your Name As Shown On Form ND-1 Your Social Security Number See instructions to this schedule to see if you are eligible to use it 1. North Dakota taxable income from Form ND-1, line 18 1 2. Elected farm income from your 2023 Schedule J (Form 1040), line 2a. If this amount includes a net long-term capital gain, see instructions. Do not enter more than the amount on line 1 2 3. Subtract line 2 from line 1 3 4. Tax on the amount on line 3 from Tax Table in the 2023 Form ND-1 instructions 4 5. If you used Schedule ND-1FA to figure your tax for: 2022, enter amount from your 2022 Schedule ND-1FA, line 11. 2021 but not 2022, enter amount from your 2021 Schedule ND-1FA, line 15. 2020 but not 2021 nor 2022, enter amount from your 2020 Schedule ND-1FA, line 3. If line 5 is zero or less, see instructions. 5 Otherwise, enter amount from 2020 Form ND-1, line 18, OR from 2020 Form ND-EZ, line 1. 6. Divide the amount on line 2 by 3.0 6 7. Add lines 5 and 6. If less than zero, enter zero 7 8. Figure the tax on the amount on line 7 using the 2020 Form ND-1/ND-EZ Tax Rate Schedules on page 2 of the instructions to this schedule 8 9. If you used Schedule ND-1FA to figure your tax for: 2022, enter amount from your 2022 Schedule ND-1FA, line 15. 2021 but not 2022, enter amount from your 2021 Schedule ND-1FA, line 3. If line 9 is zero or less, see instructions. 9 Otherwise, enter amount from 2021 Form ND-1, line 18, OR from 2021 Form ND-EZ, line 1. 10. Enter amount from line 6 10 11. Add lines 9 and 10. If less than zero, enter negative number 11 12. Figure the tax on the amount on line 11 using the 2021 Form ND-1/ND-EZ Tax Rate Schedules on page 2 of the instructions to this schedule 12 13. If you used Schedule ND-1FA to calculate your tax for 2022, enter the amount from your 2022 Schedule ND-1FA, line 3. Otherwise, enter amount from 2022 Form ND-1, line 18, OR from 2022 Form ND-EZ, line 1b 13 14. Enter amount from line 6 14 15. Add lines 13 and 14. If less than zero, enter negative number 15 If line 13 is zero or less, see instructions. 16. Figure the tax on the amount on line 15 using the 2022 Form ND-1/ Form ND-EZ Tax Rate Schedules on page 2 of the instructions to this schedule 16 17. Add lines 4, 8, 12 and 16. Enter this amount on page 2, line 18, of this schedule 17 2023 Schedule ND-1FA SFN 28727 (12-2023), Page 2 18. Enter the amount from page 1, line 17 18 19. If you used Schedule ND-1FA to figure your tax for: 2022, enter amount from your 2022 Schedule ND-1FA, line 12. 2021 but not 2022, enter amount from your 2021 Schedule ND-1FA, line 16. 2020 but not 2021 nor 2022, enter amount from your 2020 Schedule ND-1FA, line 4. 19 Otherwise, enter amount from 2020 Form ND-1, line 20 (if full-year resident) or Schedule ND-1NR, line 22 (if full-year nonresident or part-year resident) OR from 2020 Form ND-EZ, line 2. 20. If you used Schedule ND-1FA to figure your tax for: 2022, enter amount from your 2022 Schedule ND-1FA, line 16. 2021 but not 2022, enter amount from your 2021 Schedule ND-1FA, line 4. Otherwise, enter amount from 2021 Form ND-1, line 20 (if full-year resident) or Schedule ND-1NR, line 22 (if full-year nonresident or part-year resident) OR from 2021 Form ND-EZ, line 2. 21. If you used Schedule ND-1FA to figure your tax for 2022, enter amount from 2022 Schedule ND-1FA, line 4. Otherwise, enter amount from 2022 Form ND-1, line 19 (if full-year resident) or Schedule ND-1NR, line 22 (if full-year nonresident or part-year resident) OR from 2022 Form ND-EZ, line 2. 20 21 22. Add lines 19, 20, and 21 22 23. Subtract line 22 from line 18. Enter result on your return as follows: If you (and your spouse, if filing jointly) were full-year residents, enter the amount from this line on your 2023 Form ND-1, line 19. If you are required to use Schedule ND-1NR, enter the amount from this line on your 2023 Schedule ND-1NR, line 22. Caution: If you (and your spouse, if filing jointly) are full-year residents, the tax on line 23 above may be higher than the tax calculated without the use of this schedule. If you are required to use Schedule ND-1NR, the tax on line 23 above is not your actual tax liability. You must enter the tax from line 23 of this schedule on your 2023 Schedule ND-1NR, line 22, and complete the remainder of Schedule ND-1NR to calculate your actual tax liability. Please note that the tax calculated based on the use of Schedule ND-1FA may be higher than the tax calculated without it. Attach this schedule to your Form ND-1 only if you are choosing to pay the tax based on its use. (F1) 23 023 Schedule ND-1FA 2 SFN 28727 (12-2023), Page 3 General instructions Eligibility You are eligible to use the 2023 Schedule ND‑1FA to calculate your tax for 2023 if you used Schedule J (Form 1040) to calculate your 2023 federal income tax. The use of Schedule ND-1FA is elective. You do not have to use it even though you used Schedule J (Form 1040) to calculate your federal income tax for 2023. IMPORTANT: It is possible for the tax calculated using Schedule ND‑1FA to be higher than the tax calculated on all of your income using the regular method (without Schedule ND-1FA). Complete and attach Schedule ND‑1FA to your Form ND‑1 only if you are electing to pay the tax that results from using Schedule ND-1FA. Copies of base period returns You will need copies of your 2020, 2021, and 2022 North Dakota income tax returns to complete the 2023 Schedule ND-1FA. If you do not have a copy of any of these returns, see the back cover of the 2023 Form ND-1 instruction booklet for information on how to obtain one. If you filed an amended North Dakota income tax return, or if the Office of State Tax Commissioner made changes to your North Dakota income tax return for 2020, 2021, or 2022, you must use the corrected amounts when completing Schedule ND-1FA. Specific line instructions Line 2 Enter your elected farm income from the 2023 Schedule J (Form 1040), line 2a. However, if you claimed an exclusion on line 6 of your 2023 Form ND-1 attributable to a net longterm capital gain included in your federal elected farm income, subtract that portion of the exclusion from your federal elected farm income and enter the result on this line. Lines 5, 9, and 13 For purposes of completing lines 5, 9, and 13 of the 2023 Schedule ND-1FA, your North Dakota taxable income may be a negative number. If your North Dakota taxable income for a base year is mathematically less than zero, use the negative number for purposes of completing these lines. No filing requirement for base year. If you were not required to file a North Dakota income tax return for one or more of the base years, you must complete the applicable North Dakota return for each base year for which a return was not filed. Complete the return through the line on which the tax is calculated. Use the figures from the return completed for the base year to complete the applicable lines of the 2023 Schedule ND-1FA. 023 Schedule ND-1FA 2 SFN 28727 (12-2023), Page 4 2020 Form ND-1/ND-EZ Tax Rate Schedules If you used Form ND-1 or Form ND-EZ for the 2020 tax year, use these tax rate schedules to calculate the tax to enter on line 8. Use the schedule that corresponds to your filing status for the 2020 tax year. Single If revised taxable income for tax year is: The revised tax is equal to: Married filing jointly and Qualifying widow(er) If revised taxable income for tax year is: The revised tax is equal to: $ 0 $ 40,125......................... 1.10% of the revised taxable income 40,125 97,150.... $ 441.38 + 2.04% of amount over $ 40,125 97,150 202,650.... 1,604.69 + 2.27% of amount over 97,150 202,650 440,600.... 3,999.54 + 2.64% of amount over 202,650 440,600..................... 10,281.42 + 2.90% of amount over 440,600 $ 0 $ 67,050......................... 1.10% of the revised taxable income 67,050 161,950.... $ 737.55 + 2.04% of amount over $ 67,050 161,950 246,700.... 2,673.51 + 2.27% of amount over 161,950 246,700 440,600.... 4,597.34 + 2.64% of amount over 246,700 440,600..................... 9,716.30 + 2.90% of amount over 440,600 Over But not over Married filing separately If revised taxable income for tax year is: Over But not over The revised tax is equal to: $ 0 $ 33,525......................... 1.10% of the revised taxable income 33,525 80,975.... $ 368.78 + 2.04% of amount over $ 33,525 80,975 123,350.... 1,336.76 + 2.27% of amount over 80,975 123,350 220,300.... 2,298.67 + 2.64% of amount over 123,350 220,300..................... 4,858.15 + 2.90% of amount over 220,300 Over But not over Head of Household If revised taxable income for tax year is: Over But not over The revised tax is equal to: $ 0 $ 53,750......................... 1.10% of the revised taxable income 53,750 138,800.... $ 591.25 + 2.04% of amount over $ 53,750 138,800 224,700.... 2,326.27 + 2.27% of amount over 138,800 224,700 440,600.... 4,276.20 + 2.64% of amount over 224,700 440,600..................... 9,975.96 + 2.90% of amount over 440,600 2021 Form ND-1/ND-EZ Tax Rate Schedules If you used Form ND-1 or Form ND-EZ for the 2021 tax year, use these tax rate schedules to calculate the tax to enter on line 12. Use the schedule that corresponds to your filing status for the 2021 tax year. Single If revised taxable income for tax year is: The revised tax is equal to: Married filing jointly and Qualifying widow(er) If revised taxable income for tax year is: The revised tax is equal to: $ 0 $ 40,525......................... 1.10% of the revised taxable income 40,525 98,100.... $ 445.78 + 2.04% of amount over $ 40,525 98,100 204,675.... 1,620.31 + 2.27% of amount over 98,100 204,675 445,000.... 4,039.56 + 2.64% of amount over 204,675 445,000..................... 10,384.14 + 2.90% of amount over 445,000 $ 0 $ 67,700......................... 1.10% of the revised taxable income 67,700 163,550.... $ 744.70 + 2.04% of amount over $ 67,700 163,550 249,150.... 2,700.04 + 2.27% of amount over 163,550 249,150 445,000.... 4,643.16 + 2.64% of amount over 249,150 445,000..................... 9,813.60 + 2.90% of amount over 445,000 Over But not over Married filing separately If revised taxable income for tax year is: Over But not over The revised tax is equal to: $ 0 $ 33,850......................... 1.10% of the revised taxable income 33,850 81,775.... $ 372.35 + 2.04% of amount over $ 33,850 81,775 124,575.... 1,350.02 + 2.27% of amount over 81,775 124,575 222,500.... 2,321.58 + 2.64% of amount over 124,575 222,500..................... 4,906.80 + 2.90% of amount over 222,500 Over But not over Head of Household If revised taxable income for tax year is: Over But not over The revised tax is equal to: $ 0 $ 54,300......................... 1.10% of the revised taxable income 54,300 140,200.... $ 597.30 + 2.04% of amount over $ 54,300 140,200 226,950.... 2,349.66 + 2.27% of amount over 140,200 226,950 445,000.... 4,318.89 + 2.64% of amount over 226,950 445,000..................... 10,075.41 + 2.90% of amount over 445,000 2022 Form ND-1/ND-EZ Tax Rate Schedules If you used Form ND-1 or Form ND-EZ for the 2022 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 2022 tax year. Single If revised taxable income for tax year is: The revised tax is equal to: Married filing jointly and Qualifying widow(er) If revised taxable income for tax year is: The revised tax is equal to: $ 0 $ 41,775......................... 1.10% of the revised taxable income 41,775 101,050.... $ 459.53 + 2.04% of amount over $ 41,775 101,050 210,825.... 1,668.74 + 2.27% of amount over 101,050 210,825 458,350.... 4,160.63 + 2.64% of amount over 210,825 458,350..................... 10,695.29 + 2.90% of amount over 458,350 $ 0 $ 69,700......................... 1.10% of the revised taxable income 69,700 168,450.... $ 766.70 + 2.04% of amount over $ 69,700 168,450 256,650.... 2,781.20 + 2.27% of amount over 168,450 256,650 458,350.... 4,783.34 + 2.64% of amount over 256,650 458,350..................... 10,108.22 + 2.90% of amount over 458,350 Over But not over Married filing separately If revised taxable income for tax year is: Over But not over The revised tax is equal to: $ 0 $ 34,850......................... 1.10% of the revised taxable income 34,850 84,225.... $ 383.35 + 2.04% of amount over $ 34,850 84,225 128,325.... 1,390.60 + 2.27% of amount over 84,225 128,325 229,175.... 2,391.67 + 2.64% of amount over 128,325 229,175..................... 5,054.11 + 2.90% of amount over 229,175 Over But not over Head of Household If revised taxable income for tax year is: Over But not over The revised tax is equal to: $ 0 $ 55,900......................... 1.10% of the revised taxable income 55,900 144,400.... $ 614.90 + 2.04% of amount over $ 55,900 144,400 233,750.... 2,420.30 + 2.27% of amount over 144,400 233,750 458,350.... 4,448.55 + 2.64% of amount over 233,750 458,350..................... 10,377.99 + 2.90% of amount over 458,350
Extracted from PDF file 2023-north-dakota-schedule-nd-1fa.pdf, last modified August 2023

More about the North Dakota Schedule ND-1FA Individual Income Tax TY 2023

We last updated the 3-Year Averaging Method for Elected Farm Income in February 2024, so this is the latest version of Schedule ND-1FA, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule ND-1FA directly from TaxFormFinder. You can print other North Dakota tax forms here.

Related North Dakota Individual Income Tax Forms:

TaxFormFinder has an additional 44 North Dakota income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the North Dakota Schedule ND-1FA.

Form Code Form Name
Schedule ND-1NR Nonresident and Part-Year Resident Schedule
Schedule ND-1PSC Nonprofit Private School Tax Credits for Individuals
Schedule ND-1CR Credit for Income Tax Paid to Another State
Schedule ND-1TC Tax Credits
Schedule ND1-PG Planned Gift Tax Credit
Schedule ND-1CS Calculation of Tax on Proceeds from Sale of Income Tax Credit
Schedule ND-1FC Family Member Care Credit
Schedule ND-1PG Planned Gift Tax Credit
Schedule ND-1QEC Qualified Endowment Fund Tax Credit
Schedule ND-1S [OBSOLETE] Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return

Download all ND tax forms View all 45 North Dakota Income Tax Forms


Form Sources:

North Dakota usually releases forms for the current tax year between January and April. We last updated North Dakota Schedule ND-1FA from the Office of State Tax Commissioner in February 2024.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of North Dakota Schedule ND-1FA

We have a total of twelve past-year versions of Schedule ND-1FA in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Schedule ND-1FA

Schedule ND-1 FA - Tax Under 3-Year Averaging Method For Elected Farm Income (2023)

2022 Schedule ND-1FA

Schedule ND-1 FA - Tax Under 3-Year Averaging Method For Elected Farm Income (2022)

2021 Schedule ND-1FA

Schedule ND-1 FA 2021 - Tax Under 3-Year Averaging Method For Elected Farm Income

2020 Schedule ND-1FA

Schedule ND-1 FA - Tax Under 3-Year Averaging Method for Elected Farm Income

2019 Schedule ND-1FA

Schedule ND-1 FA - Tax Under 3-Year Averaging Method for Elected Farm Income (2019)

2018 Schedule ND-1FA

Schedule ND-1 FA - Calculation of Tax Under 3-Year Averaging Method for Elected Farm Income

2017 Schedule ND-1FA

Schedule ND-1 FA - Calculation of Tax Under 3-Year Averaging Method for Elected Farm Income

2016 Schedule ND-1FA

Schedule ND-1 FA - Calculation of Tax Under 3-Year Averaging Method for Elected Farm Income

2015 Schedule ND-1FA

Schedule ND-1 FA - Calculation of Tax Under 3-Year Averaging Method for Elected Farm Income

Schedule ND-1 FA - Calculation of Tax Under 3-Year Averaging Method for Elected Farm Income 2013 Schedule ND-1FA

Schedule ND-1 FA - Calculation of Tax Under 3-Year Averaging Method for Elected Farm Income

Schedule ND-1 FA - Calculation of tax under 3-year averaging method for elected farm income 2012 Schedule ND-1FA

Schedule ND-1 FA - Calculation of tax under 3-year averaging method for elected farm income

Schedule ND-1 FA - Calculation of tax under 3-year averaging method for elected farm income 2011 Schedule ND-1FA

Schedule ND-1 FA - Calculation of tax under 3-year averaging method for elected farm income


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