NAE Form FAQ: Common Questions From Xi-Amaru Native Americans and Their Employers
The following questions come from Xi-Amaru Native American citizens and from employers who have received the NAE Verification Form. If your question is not answered here, contact the Aboriginal Ministry of Justice at in**@*************************ce.org or (844) 394-3706.
QUESTIONS FROM XI-AMARU NATIVE AMERICAN CITIZENS
What is the NAE form?
The NAE form is the Xi-Amaru Republic Status: Verification Form NAE, issued by the Aboriginal Ministry of Justice. Its purpose is to enable Xi-Amaru Native American citizens to be formally recognized as exempt from state and federal income tax withholding on their employment wages.
It presents your employer with documentation of your Xi-Amaru Native American citizenship and Tax-Exempt ID for submission to the AMJ for verification. When your employer completes and submits the form, the AMJ reviews it and issues official confirmation of your status, which is what makes the exemption part of the formal record and supports your W-4 exempt claim. See our full article on what the NAE form is.
Does the U.S. Constitution say anything about Indigenous peoples and taxes?
Yes, and it says so twice. The phrase excluding Indians not taxed appears in Article I, Section 2, Clause 3 of the original Constitution (1787), and Congress deliberately reaffirmed the same language in the Fourteenth Amendment, Section 2, ratified in 1868.
Both provisions address the apportionment of representatives and direct taxes among the states, and both draw an explicit distinction between the general population subject to federal and state tax authority and Indigenous peoples maintaining their own national jurisdiction. This is not an obscure footnote. It is constitutional text that has been part of the nation’s founding document since its ratification.
Xi-Amaru Native Americans, as full citizens of a self-governing Indigenous nation whose primary jurisdiction governs their economic affairs, stand in precisely the position the Constitution has always recognized. The NAE system applies that constitutional acknowledgment in the employment context. U.S. Const. art. I, Section 2, cl. 3; U.S. Const. amend. XIV, Section 2.
Are employers legally obligated to cooperate with Indigenous documentation?
Yes, and the language in ADRIP is direct on this point. Article XXII, Section 2 states that Indigenous law and legal systems shall be recognized and respected by national, regional and international legal systems. This provision was adopted by 35 OAS member states, including the United States, on June 15, 2016 (OAS AG/RES. 2888 (XLVI-O/16)).
It is not aspirational. It is a declaration of what national legal systems are obligated to do. Article XXVII further requires that states take all special measures necessary to prevent, punish and remedy any discrimination against Indigenous peoples in employment, and that employers be informed of the rights of Indigenous workers and the remedies available to protect them.
An employer that applies one standard to documentation for all other employees and a different standard to a Xi-Amaru Native American citizen is operating against the obligations their own government accepted. The AMJ’s Formal Notice of Non-Compliance puts that conflict on the official record.
How exactly do I complete the W-4 to claim exempt status?
Download the current IRS Form W-4 (Employee’s Withholding Certificate) at irs.gov/pub/irs-pdf/fw4.pdf. For an exempt claim, complete only three things: Step 1(a), your name and address; Step 1(b), your Social Security number; and the Exempt from withholding box.
Check that box, then sign and date Step 5. Do not complete Steps 2, 3, or 4. The W-4 is not valid without your signature in Step 5. Note that you must submit a new W-4 by February 16 each year to maintain your exempt status. If your employer processes W-4 updates electronically, contact your HR department or payroll administrator for guidance, as the electronic process varies by employer.
Does the exemption cover both state and federal income tax?
Yes. The Xi-Amaru Republic NAE system covers exemption from both state and federal income tax withholding on employment wages. Section 4 of the NAE Verification Form specifically asks your employer to confirm whether you are requesting state income tax exemption in addition to federal.
Many states follow the employee’s federal W-4 exempt designation, meaning both are addressed at the same time. Your payroll department can confirm how your state handles the W-4 exempt status. The legal standing for both exemptions is grounded in ADRIP Article XXVII, UNDRIP Article 17(3), and the IRS Form W-4 exemption framework under IRS Publication 505.
Do I need the NAE form if I am self-employed?
It depends on how your business operates. If you operate a tribal business within Xi-Amaru Republic jurisdiction, you do not need the NAE form, since there is no outside employer involved.
If your business operates within the default system’s jurisdiction and you pay yourself as an employee of that company, it is recommended that you complete the NAE form for that employment relationship, the same as any other employee of the company.
Contact the AMJ to discuss the tax documentation options available for your specific business structure.
When can I use the NAE form?
The NAE form is available only to full Xi-Amaru Native American citizens. If you received a positive determination through Tribal Screening or ARK Eligibility but have not completed the full Citizenship Procedure, you are in temporary national status. Temporary national status does not carry tax-exempt standing. You must complete the full Citizenship Procedure first.
Does it matter which citizenship pathway I completed?
No. Both the Tribal Citizenship Procedure and the ARK Citizenship Procedure produce the same full citizenship standing. Both carry the same Tax-Exempt ID and the same NAE documentation rights. There is no difference in the standing of citizens who came through different procedures.
What if someone who is not a Xi-Amaru Native American citizen gets a copy of the NAE form?
Simply having a copy of the NAE form does not create tax-exempt status. The form is not self-executing, and possession of it is not confirmation of anything on its own.
Exemption only takes effect after the Aboriginal Ministry of Justice verifies the individual through its own system. An individual who is not a Xi-Amaru Native American citizen has no legal standing within Xi-Amaru Republic jurisdiction, and will be denied at that verification stage regardless of what documentation they present to an employer.
Because they hold no standing within Xi-Amaru Republic jurisdiction, they remain fully responsible for their tax obligations under their current status and jurisdiction.
What happens if a citizen’s status is removed?
A citizen whose status is removed loses their standing within Xi-Amaru Republic jurisdiction, including any tax-exempt status connected to it. The Aboriginal Ministry of Justice does not extend jurisdiction or protection to individuals once their status has ended.
If a former citizen had an active NAE exemption in place with an employer, they are responsible for updating their W-4 and any state withholding forms to reflect their current status once removed.
If I still have my Tax-Exempt ID after my status is removed, can I keep using it?
No. Once your status is removed, your Tax-Exempt ID is no longer valid, even if you remain in physical possession of it. Continuing to present it to an employer, or relying on it to maintain a tax exemption, is fraud.
Responsibility for any resulting tax liability, including back taxes, penalties, and interest, falls on you under the jurisdiction you are now subject to. The Xi-Amaru Republic and the AMJ bear no responsibility for use of a Tax-Exempt ID after status has ended.
Is it fraud to use Xi-Amaru Republic documentation to claim tax exemption without being a verified citizen?
Yes. Claiming tax-exempt status without holding verified Xi-Amaru Native American citizenship is fraudulent, regardless of what documentation is presented. The IRS Form W-4 exempt claim is signed under penalty of perjury, and responsibility for the accuracy of that claim rests with the individual who signs it, not with the Aboriginal Ministry of Justice.
Is the AMJ responsible if someone falsely claims exemption using Xi-Amaru Republic documentation?
No. The AMJ verifies citizenship status before any exemption is confirmed, and it does not confirm or support claims made by individuals outside its jurisdiction. Any person who falsely claims Xi-Amaru Native American status, or misuses AMJ documentation to avoid tax withholding, bears full legal responsibility for that action.
What are the consequences of falsely claiming tax-exempt status?
Filing a false exemption claim on Form W-4 can result in IRS penalties, back taxes owed, interest, and in some cases criminal liability. These consequences fall on the individual who filed the false claim.
The Xi-Amaru Republic and the AMJ bear no responsibility for claims made by individuals who are not verified citizens. This is the reason AMJ verification, not possession of a form, is what makes an exemption valid.
What do I give my employer when I present the NAE form?
Provide your employer with three documents: a copy of the Xi-Amaru Republic Status: Verification Form NAE for them to complete and submit to the AMJ, a copy of your Tax-Exempt ID, and your completed IRS Form W-4 claiming exempt status.
You may do this by email to HR or payroll, or in person. Your employer is responsible for completing the NAE form and submitting it to the AMJ. Your job is to get them the documents they need to do that.
How long does the AMJ verification take after my employer submits the form?
The AMJ Verification Department normally processes submissions within one to five business days of receiving all required documentation.
What if my employer submitted the form but has not adjusted my paycheck?
Follow up with your HR department or payroll administrator in writing. Ask for confirmation of the date the adjustment will take effect and retain a copy of the response. If your employer is not adjusting your withholding after completing and submitting the NAE form, contact the AMJ.
My employer said they will not process the NAE form. What do I do?
Contact the AMJ immediately at in**@*************************ce.org or (844) 394-3706. Phase 2 begins when you report the non-compliance. The AMJ will send you an Employer Non-Compliance Complaint Form through your secure client portal.
Complete every section, sign it, and return it through the portal within five business days along with any supporting documents. Once reviewed and your status is confirmed, the AMJ will issue a Formal Notice of Employer Non-Compliance directly to your employer, establishing the official record that protects you. See our full article on what happens when an employer refuses the NAE form.
Can I request a refund if my employer refuses to honor my exemption?
No, but it helps to understand what that refers to. The NAE verification and complaint process are free services provided by the Aboriginal Ministry of Justice. Citizenship and other program fees are separate from this process and remain strictly non-refundable, regardless of how an individual employer responds to your exemption.
The AMJ’s role is not to convince an employer to comply. The decision of how to move forward with an employer belongs to each citizen. Some choose to seek out employers who respect their status and are Native friendly, while others choose to remain with their current employer.
Remedies may be available in cases of discrimination, though pursuing legal action is not the AMJ’s primary focus. The AMJ does track and record employer non-compliance for future reference.
Note that requesting a refund of citizenship or other program fees results in permanent ineligibility, regardless of the circumstances.
QUESTIONS FROM EMPLOYERS
What is the Xi-Amaru Republic?
The Xi-Amaru Republic is an Indigenous self-governing nation formally established on December 17, 2022. It is recognized under the American Declaration on the Rights of Indigenous Peoples (ADRIP), adopted by the Organization of American States in 2016, and the United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP), endorsed by the United States in December 2010.
The Aboriginal Ministry of Justice is the governing administrative body of the Republic. Learn more at aboriginalministryofjustice.org.
Is this form legally valid?
Yes. The NAE Verification Form is issued by the Aboriginal Ministry of Justice, the governing authority of a formally established Indigenous self-governing nation. It operates alongside the employee’s IRS Form W-4, and together they constitute the documentation package required for the employer’s payroll records. The form includes legal authority references and IRS record-keeping guidance on its face.
Who decides how an employee’s withholding is claimed on the W-4, the employee or the employer?
IRS Form W-4, the Employee’s Withholding Certificate, exists for one purpose: to let each employee determine their own federal income tax withholding based on their individual circumstances. It is the employee’s certification. It is not a determination the employer makes on the employee’s behalf.
An employer’s role is administrative, not evaluative. IRS guidance directs employers to withhold in accordance with a properly completed, signed W-4 unless the IRS itself directs otherwise. An employer does not have independent authority to reject, override, or disregard an employee’s claim because it disagrees with it or is unfamiliar with the basis for it.
Applied here, once a citizen provides a properly completed W-4 along with the NAE Verification Form and Tax-Exempt ID, the employer’s obligation is to process that withholding accordingly. Every employee has the right to provide the information applicable to their own withholding, and setting that information aside is not a decision an employer is entitled to make.
Disregarding it does not just raise compliance risk. It also risks misclassifying the employee, meaning the employee is withheld from according to a status that does not reflect who they actually are. The goal of the NAE system is to prevent that outcome by giving employers clear documentation, so the process of withholding correctly for each employee’s actual status can go smoothly for everyone involved.
What legal authority requires an employer to recognize Xi-Amaru Republic documentation?
ADRIP Article IX requires that states recognize fully the juridical personality of Indigenous peoples, respecting Indigenous forms of organization. This directly obligates recognition of the Aboriginal Ministry of Justice as the Republic’s legitimate governing and documentation authority.
ADRIP Article XXII(2) goes further, stating that Indigenous law and legal systems shall be recognized and respected by national, regional, and international legal systems. Both provisions come from a declaration adopted by 35 OAS member states, including the United States, on June 15, 2016 (OAS AG/RES. 2888 (XLVI-O/16)).
An employer operating within the United States is operating within a jurisdiction whose government accepted these obligations. Declining to recognize Xi-Amaru Republic documentation on the grounds that it is unfamiliar, or that the Republic is not a federally recognized tribe, does not relieve an employer of this standing legal framework.
Does denying Xi-Amaru Republic documentation expose an employer to discrimination liability under U.S. law?
Yes, independent of ADRIP entirely. Title VII of the Civil Rights Act of 1964 and 42 U.S.C. Section 1981 already prohibit U.S. employers from treating employees differently on the basis of race or national origin, including in how documentation is processed.
An employer that completes W-4 and supporting tax documentation for other employees but declines to do the same for a Xi-Amaru Native American citizen is applying an unequal standard. That is the kind of disparate treatment these existing U.S. laws were written to prevent, and it applies before ADRIP or UNDRIP are even considered.
ADRIP Article XII reinforces this at the international level, affirming that Indigenous peoples have the right not to be the object of racism, racial discrimination, xenophobia, or related intolerance, and that states shall adopt the measures necessary for the full and effective protection of that right.
What remedies exist if an employer discriminates against a citizen over NAE documentation?
Where an employer processes tax documentation for other employees but declines to do so for a Xi-Amaru Native American citizen, the AMJ can support that citizen in filing a charge with the U.S. Equal Employment Opportunity Commission, or with the applicable state civil rights agency, on the basis of disparate treatment.
A valid discrimination claim generally requires evidence that an employer treated an employee differently because of a protected characteristic, in circumstances where similarly situated employees were treated differently. The AMJ’s Formal Notice of Employer Non-Compliance, combined with the employer’s own payroll records showing routine processing of documentation for other employees, provides that comparator evidence.
Claims under 42 U.S.C. Section 1981 do not require filing with the EEOC first and can be brought directly. The AMJ is able to pursue these remedies on behalf of its citizens, though as noted elsewhere, doing so is not the Republic’s primary goal. Each citizen decides for themselves whether to pursue a claim.
Does completing the NAE form expose our organization to risk?
Completing the form and retaining it in your payroll records protects your organization. The AMJ’s legal authority section on the form, together with the employee’s W-4 and AMJ confirmation, demonstrates that your organization acted in good faith.
Refusing to complete the form when you process equivalent documentation for other employees carries its own compliance risk under Title VII of the Civil Rights Act and ADRIP Article XXVII.
What if we have questions before completing the form?
Contact the AMJ Verification Department before making any determination. The AMJ is available to answer HR and legal team questions. Contacting the AMJ before declining avoids creating a record of non-compliance.
- Email: ve****@*************************ce.org
- Phone: (844) 394-3706
- Fax: (470) 260-4657
- Online: aboriginalministryofjustice.org/verify-nae
Do we have to withhold Social Security and Medicare taxes?
Social Security and Medicare taxes (FICA) may still apply unless the work is performed exclusively within tribal lands, per applicable IRS guidelines. The NAE form addresses federal and state income tax withholding specifically. If you have questions about FICA obligations in your employee’s specific situation, contact the AMJ Verification Department.
How long do we need to retain the completed NAE form?
The IRS requires employers to retain all completed W-4 forms and supporting documentation for a minimum of four years following the date the tax was due or paid. The NAE form is a required supporting document to the employee’s W-4 and must be retained alongside it for the same period.
What happens if we do not complete the form?
If your organization does not complete and submit the NAE form, the employee has the right to report the non-compliance to the AMJ. The AMJ will send the citizen an Employer Non-Compliance Complaint Form, and upon review, will issue a Formal Notice of Employer Non-Compliance directly to your organization.
This notice is an official government document retained permanently in the employee’s national case record. It documents that your organization received the NAE Verification Form, did not complete it, and was formally notified by the AMJ of the employee’s verified status.
In the event of any future IRS inquiry about this employee’s withholding status, the notice establishes that the Xi-Amaru Republic and the employee bear no liability for your organization’s non-compliance. The AMJ strongly encourages employers to contact our Verification Department before making any determination.
Before declining, employers should weigh this against the legal framework already outlined above: the ADRIP obligations the United States accepted in 2016, and the discrimination protections that already exist independently under U.S. law. A denial made without first contacting the AMJ is a denial made without the full picture.
CONTACT THE ABORIGINAL MINISTRY OF JUSTICE
For all inquiries related to the NAE system:
- General: in**@*************************ce.org
- Verification: ve****@*************************ce.org
- Phone: (844) 394-3706
- Online: aboriginalministryofjustice.org/verify-nae
