NASF - Native American Settlement Fund

NASF LogoBackground

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. 

Arizona withheld state income taxes from all active duty military pay from September 1, 1993 through December 31, 2005. Beginning January 1, 2006 Arizona no longer taxed active duty military pay and therefore discontinued state income tax withholding of this type of income. The Native American Veterans Income Tax Settlement Fund (NASF) 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.

Claimants: Who may make an NASF claim?
Native American veterans who had Arizona income tax withheld from their active duty military pay while domiciled on their reservation. If the veteran is deceased the surviving spouse or personal representative may make a claim. If anyone other than the surviving spouse or personal representative (e.g., child of the veteran) makes a claim they must show the value of decedent’s estate was less than $30,000.

Duration: What is the time window for NASF Claims?

  • The Native American Veterans Income Tax Settlement Fund was established July 1, 2016.
  • The Arizona Department of Veterans' Services (ADVS) is designated as the recipient of claims.
  • The Arizona Department of Veterans’ Services may not accept claims after December 31, 2017.
  • The Arizona Department of Revenue (ADOR) will not grant refunds after June 30, 2019.
  • Any monies left in the Native American Veterans Income Tax Settlement Fund on July 1, 2019 will be swept into the state general fund.

Claim Process: How does the NASF claim process work?

The claimant sends their completed forms along with any relevant paperwork to the Arizona Department of Veterans’ Services (ADVS). ADVS has 210 days to accept or reject the claim. A non-response from ADVS after 210 days is considered a denial. Claims accepted by ADVS are next sent to the Arizona Department of Revenue (ADOR). ADOR has 210 days to approve or reject claims they receive from ADVS. ADOR will issue refunds to claimants with valid claims. If a claim has been denied by ADVS, you can reapply to ADVS or appeal the denial decision to the Director of the Department. If you choose to appeal, you must submit a written notice of appeal to the Director of the Department. The written notice shall include a concise statement of the reasons for the appeal. This decision is considered final thirty (30) days after receipt of the denial notice.

Frequently Asked QuestionsSee Arizona Department of Revenue publication 706 online here.

Making a Claim - Step 1: Choose/Download the appropriate NASF Claims document package

NASF Claim Packages
For Living Veteran or their Representative For Representatives of Deceased Veteran

Download NASF package for Living VeteranDOWNLOAD

CLAIM PACKAGE

for LIVING

Download NASF package on behalf of Deceased VeteranDOWNLOAD

CLAIM PACKAGE

for DECEASED

8 pages, including:

NASF Frequently Asked Questions

NASF (Main Claim Form)

NASF-RS (Residency Statement)

SF180 Request for Military Records

 

9 pages, including:

NASF Frequently Asked Questions

NASF (Main Claim Form)

NASF-D (on behalf of Deceased Veteran)

NASF-RS (Residency Statement)

SF180 Request for Military Records

CAUTION: Do NOT attempt to Edit the Forms in a Browser Window. Your Edits Will Be Lost!

Making a Claim - Step 2: Complete the NASF Claim documents

After downloading and saving the appropriate claim package to your local PC, you must complete the forms by either:

COMPLETION OPTION 2A: Print the forms, then enter all information legibly using pen/ink, sign the forms, package all documents and supporting materials, and mail or email with attachments to ADVS, or...

COMPLETION OPTION 2B: With Adobe Acrobat use the form-fillable-PDF features to input information directly to the forms on your computer, save the forms on your computer, print, sign the forms, package all documents and supporting materials, and mail or email with attachments to ADVS. 

Helpful Hint: If you need to download and install free Adobe Acrobat Reader to edit the documents, do so HERE, and remember to uncheck the undesirable "Optional Offers". Adobe Reader is Copyright © and supported by Adobe Systems Incorporated. All rights reserved.

Making a Claim - Step 3: Review completed NASF Claim forms and materials - Ensure documents are high-quality and correct

Making a Claim - Step 4: Send the completed NASF Claim Forms and materials to ADVS using Option A or B

SEND OPTION 4A: Mail all required paper documents to this address:

Arizona Department of Veterans’ Services
Attention: NASF
3839 N. 3rd Street - Suite 209
Phoenix, AZ 85012

SEND OPTION 4B: Email high-quality scans of all required documents to: [email protected]

Questions & Claim Status: Questions on claim completion and/or status may be directed to these contacts

NASF Claim Processing Contacts
If the claim is in process by ADVS... If the claim is in process by ADOR...

Arizona Department of Veterans’ Services

Attn: NASF
3839 N 3rd Street - Suite 209
Phoenix, AZ 85012
Phone: 602-255-3373
Email: [email protected]

Arizona Department of Revenue

Attn: NASF
1600 W Monroe, Division Code 9
Phoenix, AZ 85007-2650
Phone: 602-716-6027
Email: [email protected]

 

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