R-90005: Apprenticeship Tax Credit Employer Certification (2024)
Louisiana · Louisiana LDR · Used for tax years 2024
Form R-90005 is Louisiana’s employer certification for the Apprenticeship Tax Credit. It reports qualifying apprentices, their apprenticeship agreement or training program status, hours worked during 2024, and credit amounts, and certifies that the information is accurate.
Who files this form
Employers claiming the Louisiana Apprenticeship Tax Credit use Form R-90005 to certify information about qualifying eligible apprentices.
Complete the information for each qualifying eligible apprentice employed for at least 250 hours during the tax year. The form identifies apprentices who have a written apprentice agreement or are enrolled in a training program accredited by the National Center for Construction Education and Research (NCCER).
What you'll need
- Employer information: Legal name, trade name, LDR account number or SSN, federal employer identification number, tax year, address, phone number, contact person and email address.
- Apprentice information: Each qualifying employee’s name, last four digits of SSN, qualifying agreement or training status, hours worked during calendar year 2024 and credit amount for the tax year ending on the date you enter.
- Form R-6311, Tax Incentives with Job Creation Components: All taxpayers claiming the credit must attach this completed form to their income tax return.
- For NCCER apprentices: Attach a copy of each eligible apprentice’s NCCER transcript showing the level of training attained and number of hours worked.
- For apprentices with a written agreement under a registered apprenticeship program: Keep a copy of the contract executed between the employer or employer association and each eligible apprentice. Provide it if the Department requests it.
Keep documentation supporting the certification so you can provide it if the Louisiana Department of Revenue requests it.
How to file
- Complete the applicant information and list each qualifying eligible apprentice employed for at least 250 hours during the tax year. Attach additional pages if you need more lines.
- Enter each apprentice’s information, check the applicable agreement or training status, and enter hours worked during calendar year 2024 and the credit amount.
- Enter the total number of qualifying employees and total credit.
- Sign and date the certification, print your name and provide your telephone number.
- Attach Form R-90005 to your Form IT-540, IT-540B, CIFT-620, IT-541 or IT-565. Also attach completed Form R-6311 and any required NCCER transcripts.
Common mistakes
- Leaving out Form R-6311: All taxpayers claiming the Apprenticeship Tax Credit must attach it to their income tax return.
- Treating Form R-6311 as a substitute for other documentation: The form specifically says it does not replace documentation required for each credit.
- Missing apprentice records: Attach the required NCCER transcripts, or retain the executed apprentice contracts for employees qualifying through a written agreement under a registered apprenticeship program.
- Submitting inaccurate information: The certification warns that misrepresentation can result in legal and tax consequences, including recapture of credits granted based on that information.
- Failing to keep supporting documentation: By signing, you agree to maintain it and produce it when requested by the Louisiana Department of Revenue.
Questions people ask
How many hours must a qualifying apprentice be employed?
The form calls for information about each qualifying eligible apprentice employed for a minimum of 250 hours during the tax year.
Which year’s hours do I enter on this version?
The employee table asks for the number of hours worked during calendar year 2024.
What if I need more space to list apprentices?
Attach additional pages if you need more lines.
Do I need Form R-6311 as well as Form R-90005?
Yes. All taxpayers claiming the Apprenticeship Tax Credit must attach completed Form R-6311 to their income tax return. It does not replace other required credit documentation.
Do I attach the written apprentice contract?
For an eligible apprentice with a written agreement under a registered apprenticeship program, the form says to retain the executed contract and provide it if the Department requests it. You must attach completed Forms R-90005 and R-6311 to your return.