Alaska Permanent Fund Dividend

(1) The Alaska Permanent Fund Dividend is issued annually to eligible Alaskan residents who apply for the payment. Out-of-state residents, except military personnel and students who claim Alaska as their residence, are not eligible unless they resided in Alaska and filed for the payment before leaving the state.

(2) Alaska Permanent Fund Dividend payments are counted as lump-sum income (see OAR 461-140-0120).