Schedule          North Dakota Office of State Tax Commissioner
                          Calculation of Tax Under 3-Year Averaging
    ND-1FA
                          Method for Elected Farm Income
                                                                                           2018
                                                                                           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 2018 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 on page 20 of 2018 Form ND-1 instructions 4

5.  If you used Schedule ND-1FA to figure your tax for:
      2017, enter amount from your 2017 Schedule ND-1FA, line 11.
      2016 but not 2017, enter amount from your
        2016 Schedule ND-1FA, line 15.                                                                             If line 5 is zero
                                                                                                                   or less, see
      2015 but not 2016 nor 2017, enter amount from your                  5                                        instructions.
        2015 Schedule ND-1FA, line 3.
    Otherwise, enter amount from 2015 Form ND-1, line 18, OR
    from 2015 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 2015 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:
      2017, enter amount from your 2017 Schedule ND-1FA, line 15.
                                                                                                                   If line 9 is zero
      2016 but not 2017, enter amount from your                                                                    or less, see
        2016 Schedule ND-1FA, line 3.                                     9                                        instructions.
    Otherwise, enter amount from 2016 Form ND-1, line 18, OR
    from 2016 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 2016 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 2017, enter the
    amount from your 2017 Schedule ND-1FA, line 3.  Otherwise, enter                                               If line 13 is
    amount from 2017 Form ND-1, line 18, OR from 2017 Form ND-EZ,                                                  zero or less,
    line 1                                                                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 2017 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

North Dakota Office of State Tax Commissioner
2018 Schedule ND-1FA, page 2

18. Enter the amount from page 1, line 17                                               18
19. If you used Schedule ND-1FA to figure your tax for:
      2017, enter amount from your 2017 Schedule ND-1FA, line 12.
     2016 but not 2017, enter amount from your
        2016 Schedule ND-1FA, line 16.
     2015 but not 2016 nor 2017, enter amount from your 2015                19
         Schedule ND-1FA, line 4.
    Otherwise, enter amount from 2015 Form ND-1, line 20 (if
    full-year resident) or Schedule ND-1NR, line 20 (if full-year
    nonresident or part-year resident) OR from 2015
    Form ND-EZ, line 2.

20. If you used Schedule ND-1FA to figure your tax for:
      2017, enter amount from your 2017 Schedule ND-1FA, line 16.
       2016 but not 2017, enter amount from your
        2016 Schedule ND-1FA, line 4.
                                                                            20
    Otherwise, enter amount from 2016 Form ND-1, line 20 (if
    full-year resident) or Schedule ND-1NR, line 20 (if full-year
    nonresident or part-year resident) OR from 2016 Form ND-EZ,
    line 2.

21. If you used Schedule ND-1FA to figure your tax for 2017, enter amount
    from 2017 Schedule ND-1FA, line 4.  Otherwise, enter amount from
    2017 Form ND-1, line 20 (if full-year resident) or Schedule ND-1NR,
    line 20 (if full-year nonresident or part-year resident) OR from 2017
    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 2018 Form ND-1, line 20.                 (F1) 23
       If you are required to use Schedule ND-1NR, enter the amount from
       this line on your 2018 Schedule ND-1NR, line 20.

       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 2018 Schedule ND-1NR, line 20, 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.

North Dakota Office of State Tax Commissioner
 2018 Schedule ND-1FA instructions                                                                      Page 1

General instructions                     Specific line                             No filing requirement for base year.  
                                                                                   If you were not required to file a North 
                                         instructions
                                                                                   Dakota income tax return for one 
Eligibility
You are eligible to use the 2018         Line 2                                    or more of the base years, you must 
Schedule ND‑1FA to calculate your        Enter your elected farm income from the   complete the applicable North Dakota 
tax for 2018 if you used Schedule J      2018 Schedule J (Form 1040), line 2a.     return for each base year for which 
(Form 1040) to calculate your 2018       However, if you claimed an exclusion      a return was not filed.  Complete the 
federal income tax.                      on line 8 of your 2018 Form ND‑1          return through the line on which the 
                                         attributable to a net long‑term capital   tax is calculated.  Use the figures from 
The use of Schedule ND‑1FA is elective.  gain included in your federal elected     the return completed for the base year 
You do not have to use it even though    farm income, subtract that portion of the to complete the applicable lines of the 
you used Schedule J (Form 1040) to       exclusion from your federal elected farm  2018 Schedule ND‑1FA.
calculate your federal income tax for    income and enter the result on this line.
2018.
                                         Lines 5, 9, and 13
IMPORTANT:  It is possible for the tax   For purposes of completing lines 5, 9, 
calculated using Schedule ND‑1FA to be   and 13 of the 2018 Schedule ND‑1FA, 
higher than the tax calculated on all of your North Dakota taxable income may 
your income using the regular method     be a negative number.  If your North 
(without Schedule ND‑1FA).  Complete     Dakota taxable income for a base year 
and attach Schedule ND‑1FA to your       is mathematically less than zero, use 
Form ND‑1 only if you are electing       the negative number for purposes of 
to pay the tax that results from using   completing these lines.
Schedule ND‑1FA.

Copies of base period 
returns
You will need copies of your 2015, 
2016, and 2017 North Dakota income 
tax returns to complete the 2018 
Schedule ND‑1FA.  If you do not have 
a copy of any of these returns, see the 
back cover of the 2018 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 2015, 2016, or 2017, you must use 
the corrected amounts when completing 
Schedule ND‑1FA.

North Dakota Office of State Tax Commissioner
 2018 Schedule ND-1FA instructions                                                                                                                      Page 2

  2015 Form ND-1/ND-EZ Tax Rate Schedules
  If you used Form ND-1 or Form ND-EZ for the 2015 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 2015 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 $  37,450 ........................ 1.10% of the revised taxable income  $       0 $   62,600 ........................ 1.10% of the revised taxable income
    37,450     90,750 ... $       411.95 +  2.04% of amount over  $  37,450            62,600    151,200 ... $       688.60 +  2.04% of amount over  $  62,600
    90,750    189,300 ...         1,499.27 +  2.27% of amount over   90,750          151,200     230,450 ...         2,496.04 +  2.27% of amount over   151,200
    189,300   411,500 ...         3,736.36 +  2.64% of amount over   189,300         230,450     411,500 ...         4,295.02 +  2.64% of amount over   230,450
    411,500 ....................  9,602.44  +  2.90% of amount over  411,500         411,500 ....................    9,074.74 +  2.90% of amount over   411,500

  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 $  31,300 ........................ 1.10% of the revised taxable income  $        0 $  50,200 ........................ 1.10% of the revised taxable income
    31,300     75,600 ... $       344.30 +  2.04% of amount over  $  31,300            50,200    129,600 ... $       552.20 +  2.04% of amount over  $  50,200
    75,600    115,225 ...         1,248.02 +  2.27% of amount over   75,600           129,600    209,850 ...         2,171.96 +  2.27% of amount over   129,600
  115,225     205,750 ...         2,147.51 +  2.64% of amount over    115,225         209,850    411,500 ...         3,993.64 +  2.64% of amount over   209,850
  205,750 ....................    4,537.37 +  2.90% of amount over   205,750          411,500 ....................   9,317.20 +  2.90% of amount over   411,500

  2016 Form ND-1/ND-EZ Tax Rate Schedules
  If you used Form ND-1 or Form ND-EZ for the 2016 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 2016 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 $  37,650 ........................ 1.10% of the revised taxable income  $        0 $  62,900 ........................ 1.10% of the revised taxable income
    37,650     91,150 ... $       414.15 +  2.04% of amount over  $  37,650            62,900    151,900 ... $       691.90 +  2.04% of amount over  $  62,900
    91,150     190,150 ...        1,505.55 +  2.27% of amount over   91,150           151,900    231,450 ...         2,507.50 +  2.27% of amount over   151,900
    190,150    413,350 ...        3,752.85 +  2.64% of amount over   190,150          231,450    413,350 ...         4,313.29 +  2.64% of amount over   231,450
    413,350 ....................  9,645.33  +  2.90% of amount over  413,350          413,350 ....................   9,115.45 +  2.90% of amount over   413,350

  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 $  31,450 ........................ 1.10% of the revised taxable income   $       0 $  50,400 ........................ 1.10% of the revised taxable income
    31,450     75,950 ... $       345.95 +  2.04% of amount over  $  31,450            50,400    130,150 ... $       554.40 +  2.04% of amount over  $  50,400
    75,950     115,725 ...        1,253.75 +  2.27% of amount over   75,950            130,150   210,800 ...         2,181.30 +  2.27% of amount over   130,150
    115,725    206,675 ...        2,156.64 +  2.64% of amount over    115,725          210,800   413,350 ...         4,012.06 +  2.64% of amount over   210,800
    206,675 ....................  4,557.72 +  2.90% of amount over   206,675           413,350 ....................  9,359.38 +  2.90% of amount over   413,350

  2017 Form ND-1/ND-EZ Tax Rate Schedules
  If you used Form ND-1 or Form ND-EZ for the 2017 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 2017 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 $  37,950 ........................ 1.10% of the revised taxable income  $        0 $  63,400 ........................ 1.10% of the revised taxable income
    37,950     91,900 ... $       417.45 +  2.04% of amount over  $  37,950            63,400    153,100 ... $       697.40 +  2.04% of amount over  $  63,400
    91,900     191,650 ...        1,518.03 +  2.27% of amount over   91,900           153,100    233,350 ...         2,527.28 +  2.27% of amount over   153,100
    191,650    416,700 ...        3,782.36 +  2.64% of amount over   191,650          233,350    416,700 ...         4,348.96 +  2.64% of amount over   233,350
    416,700 ....................  9,723.68  +  2.90% of amount over  416,700          416,700 ....................   9,189.40 +  2.90% of amount over   416,700

  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 $  31,700 ........................ 1.10% of the revised taxable income   $       0 $  50,800 ........................ 1.10% of the revised taxable income
    31,700     76,550 ... $       348.70 +  2.04% of amount over  $  31,700            50,800    131,200 ... $       558.80 +  2.04% of amount over  $  50,800
    76,550    116,675 ...         1,263.64 +  2.27% of amount over   76,550           131,200    212,500 ...         2,198.96 +  2.27% of amount over   131,200
    116,675   208,350 ...         2,174.48 +  2.64% of amount over    116,675         212,500    416,700 ...         4,044.47 +  2.64% of amount over   212,500
    208,350 ....................  4,594.70 +  2.90% of amount over   208,350          416,700 ....................   9,435.35 +  2.90% of amount over   416,700