R-90006: Digital Nomad Exemption Application and Certification of Exemption Amount (Revision 2024-06)
Louisiana · Louisiana LDR · Used for tax years 2025
Form R-90006 is Louisiana’s Digital Nomad Exemption Application and Certification of Exemption Amount. It collects residency and employment information and includes a section for the department to certify the approved exemption amount for entry on Form IT-540 or IT-540B using cod
Who files this form
Use Form R-90006 to apply for Louisiana’s Digital Nomad Exemption or to request recertification for a second year.
The form lists reasons an application may be denied, including an employer that does not qualify as a nonresident business, not working remotely full-time, and not having major medical health insurance coverage.
When it's due
For the 2025 tax-year application, the form lists an application period of February 1 through March 31. It does not specify the calendar year of that submission window.
An application received after the March 31 deadline may be denied.
What you'll need
For an initial application, attach copies of:
- Your remote work agreement.
- Your W-2 for the year you are applying for.
- Your first and last pay stubs from your employer for that year.
- Your first and last pay stubs covering the dates you worked remotely during that year.
- Your Louisiana driver’s license and voter registration card.
- Federal Form 1095-A or 1095-C documenting major medical health insurance coverage for that year.
If your employer uses a professional employer organization (PEO) or a similar organization for payroll administration, also attach a letter from your employer on company letterhead. It must state when the employer first employed someone in Louisiana and whether that person was a remote worker.
If you were previously approved and are applying for a second year, the form lists these required attachments:
- Your remote work agreement.
- Your W-2 for the year you are applying for.
- Federal Form 1095-A or 1095-C documenting major medical health insurance coverage for that year.
How to file
- Complete the applicant, residency, and employment information. If requesting second-year recertification, enter your first year of certification.
- If you had more than one employer during the year, complete page 2. You may make additional copies of that page.
- Attach the required documents and complete, sign, and date the applicant certification.
- Submit the completed application to DigitalNomadExemption@La.gov during the application period.
The application is not considered complete until the department has received all information it requests.
Common mistakes
- Leaving out required documents or requested information. The form says an application is not complete until all information requested by the department has been received.
- Omitting additional employers. If you had more than one employer for the year, the form directs you to complete page 2 and allows additional copies.
- Submitting too late. Receipt after the March 31 deadline is listed as a reason for denial.
Questions people ask
Can I use this form for second-year recertification?
Yes. Enter your first year of certification and attach the documents listed for previously approved applicants applying for a second year.
What if I had more than one employer?
Complete page 2. The form allows you to make additional copies if needed.
What extra document is required if my employer uses a PEO for payroll?
The attachment list requires a letter from your employer on company letterhead stating when it first employed someone in Louisiana and whether that person was a remote worker.
Where do I report the approved exemption amount?
Enter the approved exemption amount on Form IT-540 or IT-540B using code 29E.