R-6111: Agreement to Transfer Tax Credits (2025)
Louisiana · Louisiana LDR · Used for tax years 2025
Louisiana Form R-6111 documents a binding agreement to transfer tax credits to be claimed for tax year 2025 or fiscal tax years ending in 2026. It identifies the taxpayer and transferor and requires notarized signatures from both parties.
Who files this form
Use Form R-6111 to document a binding agreement to transfer tax credits that will be claimed for tax year 2025 or fiscal tax years ending in 2026. The agreement is between the taxpayer acquiring the credits and the transferor providing them.
What you'll need
The form asks for:
- The taxpayer’s name, Louisiana Revenue Account Number or Social Security number, telephone number, and address.
- The spouse’s Social Security number if filing jointly.
- The transferor’s name, telephone number, email, fax, and address.
- Signatures from the taxpayer and transferor, or their authorized representatives, with printed names, titles, and dates.
- Notarization for both agreements, including the notary’s signature, printed name, and ID number.
Common mistakes
- Filing the return before buying the credits. The taxpayer must purchase the credits before filing.
- Waiting until an extended filing deadline to execute the agreement. The form must be executed before the return’s due date, without regard to extensions. Otherwise, credits purchased under the agreement cannot be claimed on any return subsequently filed by the taxpayer acquiring them.
- Assuming the agreement changes the applicable tax period. Executing this form does not change the tax period against which the purchased credits may be applied.
- Not purchasing from the named transferor under the agreement’s terms. This results in applicable penalties and interest from the return’s due date, without regard to extensions.
- Leaving the agreements unnotarized. Both the taxpayer’s and transferor’s agreements require notarized signatures.
Questions people ask
Is this form a binding agreement?
Yes. Form R-6111 evidences a binding agreement to transfer tax credits.
Which tax years does this version cover?
Use it for credits to be claimed for tax year 2025 or fiscal tax years ending in 2026.
Can an authorized representative sign?
Yes. The signature fields allow the taxpayer’s authorized representative and the transferor’s authorized representative to sign. Both agreements require notarization.
Can I buy the credits after filing my return?
No. The form states that the taxpayer must purchase the credits before filing the return.