Permanent Fund Dividend - Military Eligibility (2024)

To Establish Alaska Residency for an Active Duty Military Member for Purposes of the Permanent Fund Dividend

To establish residency as an active duty military member you must doallof the following:

• Arrive in Alaska on or before December 31 of the year before the qualifying year. For example, the 2024 dividend requires arrival in Alaska before January 1 of 2023; AND
• Claim Alaska as your state of legal residence with the military by December 31 of the year before the qualifying year. This means that you would need to submit a request to your military finance office changing your state of legal residence to Alaska in time to be processed before January 1 of the qualifying year. Making this change may affect your ability to qualify for certain benefits in your current state of legal residence. Consult your local legal office for advice; AND
• Take at least one step, prior to July 1, 2022, beyond just being physically present in Alaska. For example, obtain an Alaska driver's license, register to vote, register a vehicle, sign a lease for non-governmental housing or purchase a home; AND
• Maintain Alaska residency at all times during the qualifying year and intend to remain an Alaska resident indefinitely.

What will I need to supply to thePFDDivision?

• A completed electronic or paper PFD Adult application, including an Adult Supplemental Schedule, if required, and any requested documentation, and a
• Certified birth certificate, passport or naturalization papers (An original must be presented to the Division either in person or by mail).

To Establish Alaska Residency for a Military Spouse

To establish residency as a military spouse you must doallof the following:

• Arrive in Alaska on or before December 31 of the year before the qualifying year. For example, the 2024 dividend requires arrival in Alaska before January 1 of 2023; AND
• Take at least one step, prior to January 1, 2023, beyond just being physically present in Alaska. For example, Obtain an Alaska driver's license, Register to vote, Register a vehicle, sign a lease for non-governmental housing or purchase a home; AND
• Maintain Alaska residency at all times during the qualifying year and intend to remain an Alaska resident indefinitely.

What will a military spouse need to supply to thePFDDivision?

• A completed electronic or paperPFDAdult application, including an Adult Supplemental Schedule, if required, and any requested documentation, and a
• Certified birth certificate, passport or naturalization papers (An original must be presented to the Division either in person or by mail).

Dependent Children

For thePFDprogram, a child is a person under the age of 18 unless legally emancipated. A child's eligibility for thePFDis generally based on the eligibility of the parent or guardian who applies for the child. A child must meet all other applicable requirements of thePFDprogram.

What will I need to supply to thePFDDivision for children accompanying an active duty military member?

• A completedPFDChild application, and a
• Certified birth certificate, passport or naturalization papers if you are filing for the child's first dividend. (An original must be presented to the Division either in person or by mail).

What if the military member is stationed outside of Alaska?

• If you are unavailable due to deployment or an extended tour overseas, a Power of Attorney can file your application for you.
• File an online application. Paper applications are no longer available.
• In addition to other requirements, you (unless you qualify for a waiver), your spouse and dependent children must return to Alaska for at least 72 consecutive hours every two years and provide proof of travel in order to maintain eligibility for the dividend. Save boarding passes when traveling by plane.
• Spouses and dependent children may be eligible for aPFDif they accompany an eligible Alaska resident serving in the military and are physically residing with that military sponsor while outside of Alaska. Exceptions may apply if you are assigned to a short-term temporary duty station.
• If you have been outside of Alaska on absences for over five years, you will be required to complete a detailed questionnaire. A person must spend at least 30 cumulative days in Alaska during the past five years.
• Military spouses and dependent children who are absent from Alaska due to only active duty military assignments (such as a PCS) must be accompanying an eligible Alaska resident in order to themselves maintain eligibility for a PFD. Spouses and children who are accompanying a military member who is not an eligible Alaska resident will not be eligible based on the accompanying absence reason.

What if the military member was not able to return to Alaska in 2022 or 2023 to meet the 72-hour rule for the 2024 dividend?

ThePFDDivision has provisions for waiving the 72-hour rule in certain circ*mstances.You can review the policy (PDF) for waiving the 72-hour rule. Contact usfor more information.

Words to the Wise

Do not register to vote in another state or country. If you are required to file a tax return, file as a non-resident if that option is available. Some states may require you to file a part-year or resident return. The requirements for each state are different and it is your responsibility to research the state income tax guidelines thoroughly before you file the return. How you file your state tax return, could cost you your dividend. Do not execute a will that designates residency in another state or country. Keep a copy of the form DD2058 you submitted requesting Alaska as your state of legal residence on your LES and proof of the date that you submitted your request to your military finance office for processing. Do not claim residency in the state or country of your duty station outside Alaska.

Note: The provisions below apply to the active duty military member only. They do not apply to the military member's spouse or dependents.

What if the military member misses the filing deadline?

A military member may apply for a current year dividend after the filing deadline (March 31) only if the military member was deployed and eligible for hostile fire or imminent danger pay while serving on active duty as a member of the armed forces of the United States. The military member has 90 days after the last day of hostile fire or imminent danger pay to file their late application.43.23.011. If the extension applies, the military member will be required to submit documentation showing he or she was eligible for hostile fire or imminent danger pay.

All other military members must file by the March 31 deadline or have a power of attorney file on their behalf. The extension applies only to military members, not to spouses and dependent minors of military members. Contact usfor more information.

What if I receive a letter from thePFDDivision for the military member requesting information and he or she cannot respond by the deadline in the letter?

If the military member is not able to respond by the deadline, contact us and let us know that the military member is not able to respond to the letter. We will extend the deadline for responding to our letter or keep the military member's file pending until he or she can respond with the information we requested in our letter.

What if I receive a denial letter from thePFDDivision because the military member had not responded to the division's request for information?

If the military member is receiving imminent danger or hostile fire pay and is not able to respond by the appeal deadline, contact us and let us know that the military member is not able to respond to the denial letter. We will keep the military member's file pending until he or she can respond with information we requested in the denial letter.