R-6311: Tax Incentives with Job Creation Components (Number of Employees with LA Driver's Licenses) (2024)
Louisiana · Louisiana LDR · Used for tax years 2024
Form R-6311 reports Louisiana tax credits with job creation components, the number of employees hired to qualify for each credit, and how many of those employees had a Louisiana driver’s license when hired. It is attached to the return of the person or entity claiming the credit
Who files this form
Taxpayers claiming any of the following tax credits with a job creation component must report them on Form R-6311:
- 224: New Jobs Credit
- 228: Hiring Eligible Re-Entrants
- 461: LA Work Opportunity
- 462: Youth Jobs
- 463: Apprenticeship (2022)
The form reports the number of employees hired as a qualifier for the credit and how many had a Louisiana driver’s license when they were hired.
What you'll need
Have the following information ready:
- The claimant’s name and SSN or Louisiana Revenue Account Number.
- If a different person or entity earned the credit, that earner’s name and SSN, Louisiana Revenue Account Number, or FEIN.
- The total tax credits claimed for each listed credit.
- The number of employees hired as a qualifier for each credit.
- The number of qualifying employees who had a Louisiana driver’s license at the time they were hired.
You must still submit the documentation required for each credit. Form R-6311 does not replace that documentation.
How to file
Print or type the information on Form R-6311. Enter the claimant’s information, the credit earner’s information if different, and the credit amounts and employee counts for the listed credits.
Attach a copy of Form R-6311 to the return filed by the person or entity claiming the credit: Form IT-540, IT-540B, CIFT-620, IT-541, or IT-565.
The form does not provide a mailing address or e-file instructions.
Common mistakes
- Using Form R-6311 instead of the required credit documentation. The form specifically says it does not replace documentation required for each credit.
- Leaving Form R-6311 off the claimant’s return. A copy must be attached to the return filed by the person or entity claiming the credit.
Questions people ask
When must an employee have had a Louisiana driver’s license to be counted in that column?
The employee must have had a Louisiana driver’s license at the time they were hired.
What if the person or entity earning the credit is different from the claimant?
Enter the earner’s name and SSN, Louisiana Revenue Account Number, or FEIN in the fields provided for a different earner.
Does Form R-6311 replace the paperwork required for a credit?
No. The form says it does not replace documentation required to be submitted for each credit.
Why is this information collected?
Louisiana Revised Statute 47:1517.1(B)(4) requires the Louisiana Department of Revenue to report on tax incentives that include a job creation component.