TAX UNDER 3-YEAR AVERAGING
                        METHOD FOR ELECTED FARM INCOME
                        OFFICE OF STATE TAX COMMISSIONER                               Schedule ND-1FA
                        SFN 28727 (12-2022)
                                                                                         2022
                                                                                       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 2022 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 2022 Form ND-1 instructions      4
5.  If you used Schedule ND-1FA to figure your tax for:
      2021, enter amount from your 2021 Schedule ND-1FA, line 11.
     2020 but not 2021, enter amount from your 2020
        Schedule ND-1FA, line 15.                                                        If line 5 is zero or less,
       2019 but not 2020 nor 2021, enter amount from your                 5              see instructions
        2019 Schedule ND-1FA, line 3.
    Otherwise, enter amount from 2019 Form ND-1, line 18, OR
    from 2019 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 2019 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:
       2021, enter amount from your 2021 Schedule ND-1FA, line 15.
      2020 but not 2021, enter amount from your                                          If line 9 is zero or less,
        2020 Schedule ND-1FA, line 3.                                     9              see instructions
    Otherwise, enter amount from 2020 Form ND-1, line 18, OR
    from 2020 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 2020 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 2021, enter the
    amount from your 2021 Schedule ND-1FA, line 3. Otherwise, enter
    amount from 2021 Form ND-1, line 18, OR from 2021 Form ND-EZ,                        If line 13 is zero or less,
    line 1b                                                               13             see instructions

14. Enter amount from line 6                                              14
15. Add lines 13 and 14. If less than zero, enter negative number         15
16. Figure the tax on the amount on line 15 using the 2021 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

    2022 Schedule ND-1FA
    SFN 28727 (12-2022), Page 2

18. Enter the amount from page 1, line 17                                              18
19. If you used Schedule ND-1FA to figure your tax for:
      2021, enter amount from your 2021 Schedule ND-1FA, line 12.
     2020 but not 2021, enter amount from your 2020
        Schedule ND-1FA, line 16.
     2019 but not 2020 nor 2021, enter amount from your                    19
        2019 Schedule ND-1FA, line 4.
    Otherwise, enter amount from 2019 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 2019
    Form ND-EZ, line 2.

20. If you used Schedule ND-1FA to figure your tax for:
      2021, enter amount from your 2021 Schedule ND-1FA, line 16.
     2020 but not 2021, enter amount from your
        2020 Schedule ND-1FA, line 4.
                                                                           20
    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.
21. If you used Schedule ND-1FA to figure your tax for 2021, enter amount
    from 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
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 2022 Form ND-1, line 19.
                                                                                       (F1) 23
      If you are required to use Schedule ND-1NR, enter the amount from
      this line on your 2022 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 2022 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.

 2022 Schedule ND-1FA
SFN 28727 (12‑2022), Page 3

General instructions                    Specific line                           No filing requirement for base 
                                                                                year. If you were not required to file a 
                                        instructions                            North Dakota income tax return for one 
Eligibility                                                                     or more of the base years, you must 
You are eligible to use the 2022        Line 2                                  complete the applicable North Dakota 
Schedule ND‑1FA to calculate your       Enter your elected farm income from     return for each base year for which 
tax for 2022 if you used Schedule J     the 2022 Schedule J (Form 1040),        a return was not filed. Complete the 
(Form 1040) to calculate your 2022      line 2a. However, if you claimed an     return through the line on which the 
federal income tax.                     exclusion on line 7 of your 2022        tax is calculated. Use the figures from 
                                        Form ND‑1 attributable to a net long‑   the return completed for the base year 
The use of Schedule ND‑1FA is elective. term capital gain included in your      to complete the applicable lines of the 
You do not have to use it even though   federal elected farm income, subtract   2022 Schedule ND‑1FA.
you used Schedule J (Form 1040) to      that portion of the exclusion from your 
calculate your federal income tax for   federal elected farm income and enter 
2022.                                   the result on this line.

IMPORTANT: It is possible for the tax   Lines 5, 9, and 13
calculated using Schedule ND‑1FA to     For purposes of completing lines 5, 9, 
be higher than the tax calculated on    and 13 of the 2022 Schedule ND‑1FA, 
all of your income using the regular    your North Dakota taxable income may 
method (without Schedule ND‑1FA).       be a negative number. If your North 
Complete and attach Schedule ND‑1FA     Dakota taxable income for a base year 
to your Form ND‑1 only if you are       is mathematically less than zero, use 
electing to pay the tax that results    the negative number for purposes of 
from using Schedule ND‑1FA.             completing these lines.

Copies of base period 
returns
You will need copies of your 2019, 
2020, and 2021 North Dakota income 
tax returns to complete the 2022 
Schedule ND‑1FA. If you do not have 
a copy of any of these returns, see 
the back cover of the 2022 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 2019, 2020, or 2021, you 
must use the corrected amounts when 
completing Schedule ND‑1FA.

 2022 Schedule ND-1FA
SFN 28727 (12‑2022), Page 4

 2019 Form ND-1/ND-EZ Tax Rate Schedules
 If you used Form ND-1 or Form ND-EZ for the 2019 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 2019 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 $  39,450 ........................ 1.10% of the revised taxable income $       0 $  65,900 ........................ 1.10% of the revised taxable income
   39,450     95,500 ... $    433.95 +  2.04% of amount over  $      39,450         65,900    159,200 ... $      724.90 +  2.04% of amount over  $   65,900
   95,500    199,250 ...      1,577.37 +  2.27% of amount over       95,500       159,200     242,550 ...        2,628.22 +  2.27% of amount over    159,200
   199,250   433,200 ...      3,932.50 +  2.64% of amount over       199,250      242,550     433,200 ...        4,520.27 +  2.64% of amount over    242,550
   433,200 ....................   10,108.78  +  2.90% of amount over 433,200      433,200 ....................   9,553.43 +  2.90% of amount over    433,200

 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 $  32,950 ........................ 1.10% of the revised taxable income $       0 $  52,850 ........................ 1.10% of the revised taxable income
   32,950     79,600 ... $    362.45 +  2.04% of amount over  $  32,950             52,850    136,450 ... $      581.35 +  2.04% of amount over  $   52,850
   79,600    121,275 ...      1,314.11 +  2.27% of amount over       79,600         136,450   220,900 ...        2,286.79 +  2.27% of amount over    136,450
 121,275     216,600 ...      2,260.13 +  2.64% of amount over       121,275        220,900   433,200 ...        4,203.81 +  2.64% of amount over    220,900
 216,600 .................... 4,776.71 +  2.90% of amount over       216,600        433,200 .................... 9,808.53 +  2.90% of amount over    433,200

 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 12. Use the schedule that corresponds to your filing status for the 2020 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 $  40,125 ........................ 1.10% of the revised taxable income $       0 $  67,050 ........................ 1.10% of the revised taxable income
   40,125     97,150 ... $    441.38 +  2.04% of amount over  $      40,125         67,050    161,950 ... $      737.55 +  2.04% of amount over  $   67,050
   97,150    202,650 ...      1,604.69 +  2.27% of amount over       97,150       161,950     246,700 ...        2,673.51 +  2.27% of amount over    161,950
   202,650   440,600 ...      3,999.54 +  2.64% of amount over       202,650      246,700     440,600 ...        4,597.34 +  2.64% of amount over    246,700
   440,600 ....................   10,281.42  +  2.90% of amount over 440,600      440,600 ....................   9,716.30 +  2.90% of amount over    440,600

 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 $  33,525 ........................ 1.10% of the revised taxable income $       0 $  53,750 ........................ 1.10% of the revised taxable income
   33,525     80,975 ... $    368.78 +  2.04% of amount over  $  33,525             53,750    138,800 ... $      591.25 +  2.04% of amount over  $   53,750
   80,975    123,350 ...      1,336.76 +  2.27% of amount over       80,975         138,800   224,700 ...        2,326.27 +  2.27% of amount over    138,800
 123,350     220,300 ...      2,298.67 +  2.64% of amount over       123,350        224,700   440,600 ...        4,276.20 +  2.64% of amount over    224,700
 220,300 .................... 4,858.15 +  2.90% of amount over       220,300        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 16. Use the schedule that corresponds to your filing status for the 2021 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 $  40,525 ........................ 1.10% of the revised taxable income $       0 $  67,700 ........................ 1.10% of the revised taxable income
   40,525     98,100 ... $    445.78 +  2.04% of amount over  $      40,525         67,700    163,550 ... $      744.70 +  2.04% of amount over  $   67,700
   98,100    204,675 ...      1,620.31 +  2.27% of amount over       98,100       163,550     249,150 ...        2,700.04 +  2.27% of amount over    163,550
   204,675   445,000 ...      4,039.56 +  2.64% of amount over       204,675      249,150     445,000 ...        4,643.16 +  2.64% of amount over    249,150
   445,000 ....................   10,384.14  +  2.90% of amount over 445,000      445,000 ....................   9,813.60 +  2.90% of amount over    445,000

 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 $  33,850 ........................ 1.10% of the revised taxable income $       0 $  54,300 ........................ 1.10% of the revised taxable income
   33,850     81,775 ... $    372.35 +  2.04% of amount over  $  33,850             54,300    140,200 ... $      597.30 +  2.04% of amount over  $   54,300
   81,775    124,575 ...      1,350.02 +  2.27% of amount over       81,775         140,200   226,950 ...        2,349.66 +  2.27% of amount over    140,200
 124,575     222,500 ...      2,321.58 +  2.64% of amount over       124,575        226,950   445,000 ...        4,318.89 +  2.64% of amount over    226,950
 222,500 .................... 4,906.80 +  2.90% of amount over       222,500        445,000 ....................   10,075.41 +  2.90% of amount over 445,000