Native American Veteran Income Tax Settlement Fund

On November 22, 2000, the United States Justice Department issued a memo declaring that the taxation and withholding of state income taxes from active duty military pay of Native Americans domiciled on their reservation was impermissible. The United States Department of Defense began mandatory Arizona income tax withholding on all active duty military pay on September 1, 1993 and continued withholding Arizona income tax through December 31, 2005.

Beginning January 1, 2006, Arizona no longer taxed active duty military and therefore discontinued state income tax withholding on this type of income.

The Native American Veterans Income Tax Settlement Fund was established on July 1, 2016 to refund Arizona income tax erroneously withheld from Native Americans who served in the military while claiming tribal land as their domicile from September 1, 1993 through December 31, 2005. During the 2017 Arizona legislative session, House Bill 2158 was introduced to amend the original legislation when it was discovered the Department of Defense may have withheld Arizona income tax prior to September 1, 1993.

Effective August 9, 2017, refunds may be claimed for years 1977 through 2005. The claim form and additional information is available at the following websites:

AZ Department of Revenue        https://www.azdor.gov/NativeAmericanVeteranIncomeTaxSettlement.aspx

AZ Department of Veterans’ Services
https://dvs.az.gov/nasf-native-american-settlement-fund

Key Dates

  • December 31, 2019: The AZ Department of Veterans’ Services will not accept claims after this date.
  • June 30, 2021: The AZ Department of Revenue will not grant refunds after this date.
  • July 1, 2021: Any money left in the Fund will be swept into the general fund.

For questions, contact:

Verna Johnson
Project Manager
602.258.4822
Verna.johnson@itcaonline.com

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