R-90005: Apprenticeship Tax Credit Employer Certification (2025)
Louisiana · Louisiana LDR · Used for tax years 2025
Form R-90005 is Louisiana’s Apprenticeship Tax Credit Employer Certification. It reports qualifying apprentices, their hours worked during calendar year 2025, their apprenticeship agreement or training program status, and credit amounts, and includes the employer’s certification
Who files this form
Employers claiming the Louisiana Apprenticeship Tax Credit use Form R-90005 to certify qualifying eligible apprentices. Complete the employee information for each qualifying eligible apprentice employed for at least 250 hours during the tax year.
The form covers employees enrolled in an NCCER-accredited training program and employees with a written apprentice agreement under the registered apprenticeship program described in the form.
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 name, and email address.
- Apprentice information: Employee name, last four digits of SSN, hours worked during calendar year 2025, applicable agreement or training-program checkboxes, and credit amount for the tax year ending date entered on the form.
- Form R-6311: All taxpayers claiming this credit must attach a completed Form R-6311, Tax Incentives with Job Creation Components, to their income tax return.
- For NCCER training: Attach a copy of each eligible apprentice’s NCCER transcript showing both the level of training attained and the number of hours worked.
- For a written apprentice agreement: Keep a copy of the contract executed between the employer or association of employers and each eligible apprentice. Provide it if LDR requests it.
Maintain substantiating documentation to provide upon LDR’s request.
How to file
- Complete the applicant information and enter each qualifying eligible apprentice’s details. Attach additional pages if needed.
- Enter the total number of qualifying employees and total credit.
- Sign and date the certification, and provide your printed name and telephone number.
- Attach completed Forms R-90005 and R-6311 to your income tax return. Form R-90005 lists Forms IT-540, IT-540B, CIT-620, IT-541, and IT-565 as the returns it accompanies.
- For employees in NCCER-accredited training, also attach the required transcripts. For employees with written apprentice agreements, retain the executed contracts for possible LDR review.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Treating Form R-6311 as a replacement for credit documentation. The form explicitly says it does not replace documentation required for each credit.
- Failing to keep supporting records. The certification requires you to maintain substantiating documentation and produce it when LDR requests it.
- Submitting inaccurate information. The certification warns that misrepresentation can lead to legal and tax consequences, including recapture of credits granted based on that misrepresentation.
Questions people ask
How many hours must an apprentice work to be listed?
The form says to list each qualifying eligible apprentice employed for a minimum of 250 hours during the tax year. The 2025 version asks for hours worked during calendar year 2025.
What if I need more space for apprentices?
Attach additional pages if you need more lines.
What must an NCCER transcript show?
It must show both the apprentice’s level of training attained and the number of hours worked. Attach a copy for each eligible apprentice enrolled in an NCCER-accredited training program.
Do I attach the written apprentice agreement to the return?
The form directs you to retain the executed contract and provide it if LDR requests it. You must attach completed Forms R-90005 and R-6311 to your return.