Employer Guide: What to Do When an Employee Presents a Xi-Amaru Republic NAE Verification Form

If you are an HR professional or payroll administrator and an employee has presented you with a Xi-Amaru Republic Status: Verification Form NAE, this guide explains what it is, what your organization is being asked to do, and how to complete the process correctly.

The Aboriginal Ministry of Justice (AMJ) recognizes that most employers have not encountered this type of documentation before. This guide is provided in good faith to make the process as straightforward as possible.

What Your Employee Has Presented to You

Your employee has provided you with a copy of the Xi-Amaru Republic Status: Verification Form NAE, along with a copy of their Tax-Exempt ID issued by the Aboriginal Ministry of Justice. The NAE form was issued by the AMJ, the governing administrative authority of the Xi-Amaru Republic — an Indigenous self-governing nation formally established on December 17, 2022, 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.

Your employee is claiming Xi-Amaru Native American citizenship and has presented you with a copy of their Tax-Exempt ID and the NAE Verification Form. The purpose of this process is exactly what it says: verification. The employee presents documentation; your organization completes the NAE form and submits it to the AMJ; the AMJ confirms whether the status is valid and on record.

That confirmation is what makes the exemption official. The verification process exists to protect everyone involved — the citizen, your organization, and the integrity of the record — which is why completing and submitting the form to the AMJ is the required step, not an optional one.

What You Are Being Asked to Do

Your employee has already provided you with the form and their Tax-Exempt ID. Completing your portion involves four straightforward steps:

• Confirm your organization’s identifying information (company name, address, HR contact, and the employee’s position)
• Record the employee’s Tax-Exempt ID number and confirm that you have received a copy of their Tax-Exempt ID document
• Indicate whether the employee is requesting state and federal income tax exemption, or federal only
• Sign the employer declaration certifying that the information provided is accurate

Once completed, submit the form directly to the AMJ Verification Department. Your organization’s responsibility is to complete the form and submit it — the AMJ then reviews the submission and issues confirmation of the employee’s status. The AMJ processes submissions within one to five business days. That confirmation is what completes the verification and establishes the official record for your payroll files.

Submit the completed NAE Verification Form using any of the following:

• Email: ve****@*************************ce.org
• Fax: (470) 260-4657
• Online: aboriginalministryofjustice.org/verify-nae

What Happens After Submission

After the AMJ confirms the employee’s status, the full documentation package for your payroll records consists of:

• The employee’s completed IRS Form W-4 claiming exempt status
• The copy of the employee’s Tax-Exempt ID they provided to you
• The completed Xi-Amaru Republic Status: Verification Form NAE — submitted by your organization to the AMJ
• The AMJ’s official confirmation of status, issued after the form is reviewed and processed by the Verification Department

This documentation establishes that your organization acted in good faith and in full compliance with applicable withholding requirements. The IRS requires employers to retain W-4 forms and supporting documentation for a minimum of four years following the date the tax was due or paid. The NAE form and AMJ confirmation are required supporting documents to the W-4 and must be retained alongside it.

Federal and State Income Tax: What the Exemption Covers

The purpose of the NAE system is to enable Xi-Amaru Native American citizens to be exempt from both state and federal income tax withholding on their employment wages. Section 4 of the NAE Verification Form specifically asks your organization to confirm whether the employee is requesting exemption from state income tax in addition to federal income tax. Both are covered by the employee’s Xi-Amaru jurisdictional standing.

The IRS Form W-4 (Employee’s Withholding Certificate) is the federally recognized mechanism for claiming exempt withholding status, available at irs.gov/pub/irs-pdf/fw4.pdf. For an exempt claim, the employee completes only Step 1(a) (name and address), Step 1(b) (Social Security number), checks the Exempt from withholding box, and signs Step 5. No other steps are completed.

The IRS requires a new W-4 claiming exempt status to be submitted by February 16 of each year to maintain the exemption. If the employee does not resubmit by that date, the employer is required by the IRS to revert to default withholding.

If your organization processes W-4 updates electronically through a payroll or HR platform, the exempt claim follows the same steps within your system. If the employee has questions about how to complete the exemption update in your specific electronic system, please direct them to your HR department or payroll administrator for guidance, as the electronic process varies by employer platform.

The NAE Verification Form is the employer-facing verification instrument that supports the employee’s W-4 exempt claim. Many states follow the employee’s federal withholding status, meaning the W-4 exempt claim affects both federal and state income tax withholding simultaneously.

Your payroll administrator should confirm how your state treats the W-4 exempt designation. The completed NAE form, the employee’s W-4, and the AMJ confirmation together constitute the full documentation package for your payroll records for both federal and state purposes.

Note: Social Security and Medicare taxes (FICA) are separate from income tax withholding and may still apply unless work is performed exclusively within tribal lands, per applicable IRS guidelines. The NAE exemption specifically addresses state and federal income tax withholding.

What Equal Documentation Standards Mean for Employers

The NAE form includes a notice regarding employer obligations. When an employer processes tax and withholding documentation for other employees but declines to process the same documentation for a Xi-Amaru Native American citizen, that differential standard may constitute discrimination based on Indigenous national identity and ethnic origin under ADRIP Article XXVII, UNDRIP Article 17(3), and Title VII of the Civil Rights Act of 1964.

The AMJ raises this not as a threat, but as a good-faith explanation of why equal documentation standards matter. Most employers who understand the legal context choose to complete the form.

What International Law Says About Your Organization’s Obligations

Many employers are unaware that the legal framework surrounding Indigenous documentation extends beyond domestic civil rights law. The American Declaration on the Rights of Indigenous Peoples (ADRIP), adopted by the Organization of American States in 2016 — including the United States — places affirmative obligations on states and, through their legal systems, on employers operating within those states.

ADRIP Article XXII, Section 2, states directly: Indigenous law and legal systems shall be recognized and respected by national, regional and international legal systems. This is not limited to courts or government agencies. It applies to national legal systems broadly — which includes the employment practices, payroll administration, and tax documentation processes of organizations operating within those systems.

The Xi-Amaru Republic’s citizenship documentation, Tax-Exempt ID, and NAE Verification Form are products of an Indigenous law and legal system. ADRIP Article XXII requires that they be recognized and respected.

ADRIP Article XXVII on labor rights goes further, establishing that states shall take all special measures necessary to prevent, punish and remedy any discrimination against Indigenous peoples and individuals in the employment context.

Section 3 specifically requires that states ensure employers are informed of the rights of Indigenous workers under national law and international and Indigenous standards, and of the remedies and actions available to them to protect those rights. OAS AG/RES. 2888 (XLVI-O/16), Art. XXVII(1)(3).

An employer that processes tax withholding documentation for all other employees but applies a different standard to a Xi-Amaru Native American citizen is applying the kind of differential treatment these provisions address — regardless of whether that differential standard is intentional.

The AMJ raises these obligations not as a threat, but because understanding the full legal landscape helps organizations make informed decisions. Most employers, when they understand that completing the NAE form is both legally straightforward and consistent with obligations their own government has accepted, choose to proceed.

If You Have Questions Before Completing the Form

The AMJ Verification Department is available to answer any questions your HR or legal team may have before making a determination. This is the preferred approach. Contacting the AMJ before declining to complete the form avoids the administrative record of non-compliance and allows your organization to act with full information.

Contact the AMJ Verification Department directly:

• Email: ve****@*************************ce.org
• Phone: (844) 394-3706
• Fax: (470) 260-4657
• Online: aboriginalministryofjustice.org/verify-nae

The AMJ’s Verification Department is staffed to respond to employer inquiries and can provide additional documentation as needed.

Summary: Your Action Steps

• Review the NAE Verification Form and Tax-Exempt ID copy your employee has provided
• Contact the AMJ Verification Department if your organization has questions before completing the form
• Complete all employer sections of the NAE form and sign the employer declaration
• Submit the completed form to the AMJ Verification Department by email at ve****@*************************ce.org, by fax at (470) 260-4657, or online at aboriginalministryofjustice.org/verify-nae
• Retain the completed NAE form, the employee’s Tax-Exempt ID copy, the AMJ confirmation, and the employee’s W-4 in your payroll records
• Adjust payroll withholding to reflect the employee’s exempt status

The AMJ is available to support this process at every step. Completing the NAE form is straightforward when your organization has the right information, and the AMJ is committed to making that information available.