R-6311: Tax Incentives with Job Creation Components (Number of Employees with LA Driver's Licenses) (2025)
Louisiana · Louisiana LDR · Used for tax years 2025
Louisiana Form R-6311 reports the LA Work Opportunity, Youth Jobs, and Apprenticeship (2022) tax credits claimed, the number of employees hired to qualify for each credit, and how many had a Louisiana driver's license when hired. It is attached to the claimant's tax return and do
Who files this form
Taxpayers claiming the following tax credits with a job creation component must report them on Form R-6311:
- 461: LA Work Opportunity
- 462: Youth Jobs
- 463: Apprenticeship (2022)
The person or entity claiming the credit must attach a copy of Form R-6311 to their return.
What you'll need
To complete the form, have the following information ready:
- The claimant’s name and SSN or LDR account number.
- If the entity earning the credit is different, its name and SSN, LDR 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 when hired.
You must also submit the documentation required for each credit. Form R-6311 does not replace that documentation, and the form does not list the specific documents required.
How to file
Print or type the requested information on Form R-6311. Enter the credit amounts and employee counts for the listed credits you are claiming.
Attach a copy to the claimant’s Form IT-540, IT-540B, CIT-620, IT-541, or IT-565, as applicable.
The supplied form does not provide a mailing address or e-file instructions.
Common mistakes
- Using Form R-6311 instead of 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
Why is this information required?
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.
When must an employee have had a Louisiana driver’s license to be included in that count?
The employee must have had a Louisiana driver’s license at the time they were hired.
What if the entity earning the credit is different from the claimant?
Enter the earning entity’s name and its SSN, LDR account number, or FEIN in the fields provided for that information.
Does Form R-6311 replace the paperwork required for a credit?
No. The form states that it does not replace documentation required to be submitted for each credit.