City of Kansas City, Missouri - Revenue Division
     RD-108
                               PROFITS RETURN
     2021
                               EARNINGS TAX

                               Phone: (816) 513-1120
                               E-file: kcmo.gov/quicktax

Legal Name:                                                           Mailing Address:
DBA Name:
FEIN or SSN:                                                          Business Address:
Account ID:

Period From:                           Period To:
1. Type of Business    A. *Partnership                           B. Corporation      C. Proprietorship             D. Fiduciary
                       (No. of partners: _______)
                                                                                     E. K-1 Source Income          F. None of the Above
                       (Check if informational)

2. Enter "X" if nonresident business                                                         2                        DOLLARS    CENTS

3. KCMO Gross receipts only   (See Instructions)                                             3   $                               .
4. Income from business or profession      (IF LOSS ENTER 0) (from Schedule C, Y, Z)         4   $                               .
                                                                 (IF LOSS ENTER 0)
5. Other taxable earnings, not included in Schedule C            (ATTACH SCHEDULES)          5   $                               .
6. Total taxable earnings      (Line 4 plus Line 5)                                          6   $                               .
7. Tax Due      (1% of Line 6)                                                               7   $                               .
                                                                            (DUE ON OR BEFORE
8. Profits tax paid with extension Form RD-111 and/or credit carried forward FILING DATE)    8   $                               .
                                                        (RESIDENT BUSINESS ONLY)
9. Profits tax paid to other city, not to exceed Line 7 (ATTACH EVIDENCE OF PAYMENT)         9   $                               .
10. Amount Due      (Line 7 less Lines 8 and 9, not less than 0)                             10  $                               .
11. Penalty      (5% per month of Line 10, not to exceed 25%)                                11  $                               .
12. Interest      (1% per month of Line 10 until tax is paid in full)                        12  $                               .
13. Total Amount Due      (sum of Lines 10, 11 and 12)                                       13  $                               .
14. Overpayment to be credited      (Lines 8 + 9 less Line 7)                                14  $                               .
15. Overpayment to be refunded      (Lines 8 + 9 less Line 7)                                15  $                               .
16. Amount Paid                                                                              16  $                               .
17. "X" if amended                                                                           17
If no longer conducting business in Kansas City, MO enter date closed
18.   DO NOT COMPLETE IF BUSINESS IS STILL OPERATING                                         18            /          /
Notes:                                                                                                 MM          DD          YY
* If Partnership is passing taxable income to partners, enter 0 on Line 4
* Please attach a copy of Federal Tax Return and / or K-1.

DO NOT SEND CASH. Make check payable to: KCMO City Treasurer
Mail to: City of Kansas City, Missouri, Revenue Division, PO Box 843322 Kansas City, MO 64184-3322
For changes to name, address or FEIN/SSN, please contact us at revenue@kcmo.org or (816) 513-1120.
I authorize the Commissioner of Revenue or delegate to discuss my return and attachments with my preparer.            Yes        No
Under penalties of perjury, I declare this return to be true, correct, and complete accounting for the taxable year
stated.

Print Name of Taxpayer                 Signature                      Title                               Date         Phone

Preparer Name (if other than taxpayer) Signature                      Title                               Date         Phone

                             City of Kansas City, Missouri - Revenue Division
   RD-108
                             PROFITS RETURN
   2021
                             EARNINGS TAX

                             Phone: (816) 513-1120
                             E-file:  kcmo.gov/quicktax

                          GENERAL INSTRUCTIONS FOR FILING FORM RD-108

1. Who must file:

   • Every resident individual who derives income from an unincorporated business, association, profession, or other 
     business activity.

   • Every nonresident individual who derives income from an unincorporated business, association, profession, or 
     other business activity within the city.

   • Every corporation and partnership conducting business within the city or rendering or performing services within 
     the city.

   • K-1 source income for partnerships and LLCs must file a return with payment of tax due, and the partnership or LLC 
     must file an information return or a partnership or LLC may file a return with payment of tax due, and must attach a 
     summary of all recipient information and copies of K-1s.

2. Exceptions:

   • File Form RD-109, Wage Earner Return - Earnings Tax, if entire earnings are from salaries, wages, commissions, or 
     other taxable compensation from which earnings tax has not been withheld.

   • Form RD-108, Profits Return - Earnings Tax, cannot be substituted for Form RD-109, Wage Earner Return - Earnings 
     Tax.

3. When and where to file:

   • This return is due on or before April 18th, unless your annual accounting period is on a fiscal year basis in which ,  
     case it is due 105 days from the end of your fiscal year.  In the event a corporation or partnership ceases to engage  
     in any business activity in the city, the income from which is taxable in whole or in part, a final return shall be due  
     within 105 days from the date such business activity is terminated.  Mail completed returns to the City of Kansas  
     City, Missouri, Revenue Division, PO Box 843322 Kansas City, MO 64184-3322.  To avoid delays in processing use  
     forms approved by the Revenue Division of the City of Kansas City, Missouri.

   • Extension -- An extension of time to file the City of Kansas City, Mo. Profits Return - Earnings Tax (Form RD-108) 
     may be obtained by filing Form RD-111, Extension - Profits Return Earnings Tax, with PAYMENT of the estimated 
     tax due, on or before the original due date.  AN EXTENSION IS GRANTED FOR A PERIOD OF SIX MONTHS.

                       Complete Form RD-108B before completing Form RD-108.

                              City of Kansas City, Missouri - Revenue Division
RD-108
                              PROFITS RETURN
2021
                              EARNINGS TAX

                              Phone: (816) 513-1120
                              E-file:     kcmo.gov/quicktax

                   GENERAL INSTRUCTIONS FOR FILING FORM RD-108 (continued)
Line 1.  Indicate type of business.

Line 2.  Check if nonresident business (not located in Kansas City, Missouri)

Line 3.  Enter gross receipts amount shown on Form RD-108B Line 1 of Schedule C (non-allocating) or Line 24B of Schedule
         Y (if allocating)

Line 4.  Enter total taxable net profit from business or profession shown on RD-108B, Line 20 (Schedule C) or Line 27
         (Schedule Y).  ATTACH SUPPORTING SCHEDULES.  IF A LOSS, ENTER "0".  IF PARTNERSHIP OR FLOW-THROUGH
         ENTITY, PLEASE NOTE ADDITIONAL INSTRUCTIONS UNDER SCHEDULE Z FOR FILING OPTIONS.

Line 5.  Enter any other taxable earnings or profits and ATTACH SCHEDULE showing computation of this amount including
         partnership income.  IF LOSS, ENTER "0".

Line 6.  Total taxable earnings (Line 4 plus Line 5).

Line 7.  Multiply Line 6 by .01 (1%) and enter on this line.

Line 8.  Enter estimated profits tax paid with extension plus any profits tax credits carried forward from prior periods.  The
         balance of the tax is due with the filing of the return together with interest at 12% per annum from the date the
         return was originally due.  If the return is not filed and the balance of the tax due is NOT paid within the period as
         extended, penalty of 5% per month up to but not exceeding 25% shall be computed in addition to the interest
         charges.  Extension payment must be 90% of the tax due to avoid penalty and interest.

Line 9.  Only residents are allowed a credit for earnings tax or income tax paid to another city.  This credit is to be
         applied only to the extent of the tax imposed by Kansas City (1% rate) upon amounts earned in other cities where
         the tax is paid.  The credit may not exceed the amount of tax due on Line 7.  ATTACH DOCUMENTATION OF TAX
         PAYMENT.

Line 10. Line 7 minus the sum of Lines 8 and 9.

Line 11. If the return is delinquent, compute penalty on the amount in Line 10 from the due date to date of payment at
         5% per month or portion thereof and enter on this line. 

Line 12. If return is delinquent, compute interest on the amount in Line 10 from the due date to date of payment at .01
         (1%) per month or portion thereof and enter on this line.

Line 13. Total amount due (sum of Lines 10, 11 and 12).

Line 14. If the sum of Lines 8 and 9 is greater than Line 7, enter the difference on Line 14 to receive CREDIT;
         OR
Line 15. Enter the difference on Line 15 to receive a REFUND.  Overpayments of less than $1.00 will not be refunded.

Line 16. Enter amount paid.

Line 17. "X" if this is an amended return.

Line 18. Enter date business stopped operating inside Kansas City, Missouri or closed.

                                        City of Kansas City, Missouri - Revenue Division
   RD-108B
                                        PROFITS RETURN - EARNINGS TAX
   2021
                                        Schedule C, Y, Z

                                        Phone: (816) 513-1120
                                        E-file:  kcmo.gov/quicktax

SCHEDULE C - PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION                                                                       DOLLARS CENTS
1. Gross receipts or gross sales, fees, or commissions less returns and allowances                                                      .
2. Cost of goods sold:                                                 DOLLARS         CENTS
   A. Inventory at beginning of year    2A                                             .
   B. Purchases                         2B                                             .
   C. Wages                             2C                                             .
   D. Other costs (attach worksheet)    2D                                             .
   E. Total  (Lines 2A through 2D)      2E                                             .
   F. Less inventory at end of year     2F                                             .                                        DOLLARS CENTS
   G. Net cost of goods sold  (Line 2E less Line 2F)                                                    2G                              .
3. Gross profit  (Line 1 less Line 2G)                                                                  3                               .
4. Other business income  (specify)                                                                     4                               .
5. Total business income before deductions  (Line 3 plus Line 4)                                        5                               .
6. Officer Compensation                                          .  12. Interest                           12                           .
7. Salaries                                                      .  13. Depreciation                       13                           .
8. Repairs & maintenance                                         .  14. Depletion                          14                           .
9. Bad debts                                                     .  15. Advertising                        15                           .
10. Rents                                                        .  16. Pension, profit-sharing            16                           .
11. Taxes   (Federal, state and                                     17. Employee benefit
   local taxes are NOT deductible)                                                                         17
                                                                 .     programs                                                         .
                                                                    18. Other deductions (Special          18
                                                                    deductions are NOT deductible)                                      .
19. Total business deductions           (Line 6 through Line 18)                                        19                              .
20. Net profit or loss   (Line 5 less Line 19, enter on Line 4, Form RD-108 or use Line 27, Schedule Y) 20                              .
SCHEDULE Y - BUSINESS ALLOCATION FORMULA                                                                                        DOLLARS CENTS
21. Total net profit  (from Schedule C, Line 20)                                                        21                              .
                                                                    A:                                        B:                        C:
                                                                    Everywhere    DOLLARS          CENTS   In KCMO DOLLARS      CENTS  B divided by A
22. Original cost of real and tangible personal property located 22                                .                            .         %
23. Total wages, salaries, commissions, and other
                                                                 23                                                                       %
   compensation of all employees                                                                   .                            .
24. Gross receipts from sales, work or services performed        24                                .                            .         %
25. Total percentage  (Line 22C through Line 24C)                                                       25                                %
26. Allocation percentage (divide total percentage from Line 25 by the number of percentages used)      26                                %
                        (Line 21 multiplied by percentage from Line 26, enter amount on Line 4, 
                                                                                                        27
27. Taxable net profit  Form RD-108) (Partnerships report as shown in Schedule Z)                                                       .
SCHEDULE Z - DISTRIBUTIVE SHARES OF K-1 SOURCE INCOME FOR PARTNERSHIPS,
                                        LIMITED LIABILITY COMPANIES, AND FIDUCIARIES
Name and address of each taxpayer          Distributive             Social Security or               Resident      Taxable Distributive
(attach additional sheets if necessary)    Percentage               Federal ID Number              (Yes / No)      Shares Amount
1.                                                                                                                                      .
2.                                                                                                                                      .
3.                                                                                                                                      .
4.                                                                                                                                      .
                                                100%                Total, Enter on Line 4, Form RD-108                                 .

                            City of Kansas City, Missouri - Revenue Division
RD-108B
                            PROFITS RETURN - EARNINGS TAX
2021
                            Schedule C, Y, Z

                            Phone: (816) 513-1120
                            E-file:   kcmo.gov/quicktax

                            INSTRUCTIONS FOR COMPLETING SCHEDULES C, Y, Z
                THIS FORM MUST BE SUBMITTED WITH FORM RD-108 EVEN IF THERE IS A LOSS

1. Schedule C -- Profit (or Loss) from Business or Profession

From total net profits, deduct profits exempted, excluded, or not earned.  The remainder shall be deemed "Net Profits
Earned". Exemptions and exclusions are cited in 92.220 RSMo and Section 68-385 of the Municipal Ordinances of the City of
Kansas City, MO.

Common Examples of Income not Earned:  capital gains, interest (excluding financial institutions), dividends (excluding
financial institutions) and partnerships (KCMO sourced income should be reported on Line 5 on Form RD-108).  The nature of
the company's business operations determines whether or not income is earned.  The Commissioner of Revenue upon
review can determine if income is considered earned or unearned for City tax purposes.

Common Examples of Nondeductible Expenses:  capital losses, IRS §179 expense deducted above corporate limitations,
qualified retirement/health insurance/life insurance plans paid on behalf of owner(s) of non C-corporation business,
expenses incurred from the generation of unearned income, Domestic Production Activities Deduction, federal/state/local
income taxes and net operating losses.

Each corporation must file a return.  Per Section 1.387(a)(3)(A) of the Earnings and Profits Tax Regulations, consolidated
returns will not be accepted.  A net loss may not be carried forward or back to another year.  A net loss may not be
deducted against salaries, wages, or other compensation earned.

Proprietorships, partnerships, and corporations should submit a Balance Sheet and a reconciliation of federal taxable income
to city taxable income.

2. Schedule Y--Business Allocation Formula

The business allocation formula is to be used only by:

  1. Corporations;

  2. Nonresident individuals who derive profits from any unincorporated business, partnership, or association
     provided that the business activity consists of conducting business or performing services both within and
     outside the city.

In determining the allocation percentage (Line 26), add the percentage determined and shown on Lines 22, 23, and 24 or the
percentages applicable to your business and divide the total by the number of percentages used (calculate to seven digits).  A
percentage shall not be excluded from the computation merely because the factor is found to be allocable entirely outside
the city.  A factor and its resulting "0" percentage is excludable only when it does not exist anywhere.

                          City of Kansas City, Missouri - Revenue Division
RD-108B
                          PROFITS RETURN - EARNINGS TAX
2021
                          Schedule C, Y, Z

                          Phone: (816) 513-1120
                          E-file: kcmo.gov/quicktax
3. Schedule Z--K1 Source Income for Partnerships, Limited Liability Companies, or Fiduciaries

Each pass-through entity listed above must file a separate Form RD-108 and Form RD-108B.  Schedules C & Z must be
completed on Form RD-108B, and whenever one or more of the K-1 recipients are nonresidents, Schedule Y must be
completed. The K-1 recipients will determine their portion of the taxable distribution as follows:

Resident K-1 Recipients -- Resident K-1 recipients will determine the taxable share of the pass-through entity's net
profits by multiplying Line 20 (Schedule C) by the K-1 recipient's distributive percentage as shown in Column 2
(Distributive Percentage) and enter the amount as the taxable distributive share in Column 5 (Taxable Distributive
Shares Amount). Guaranteed payments received by the recipient will need to be included with the Taxable
Distributive Shares Amount and the total entered in Column 5.

Nonresident K-1 Recipients -- Nonresident K-1 recipients will determine the taxable share of the pass-through
entity's net profits by multiplying Line 27 (Schedule Y) plus guaranteed payments received by the K-1 recipient's
distributive percentage as shown in Column 2 (Distributive Percentage) and enter the taxable distributive share in
Column 5 (Taxable Distributive Shares Amount).

Guaranteed Payments -- If the guaranteed payments paid by the pass-through entity were not deducted as an
expense on Schedule C or are reflected in the net profit value; do not add the amounts to each K-1 recipient's Taxable
Distributive Shares Amount.

Payment -- Any pass-through entity may remit payment with the return on the total taxable distributive shares as
shown in Schedule Z, and must attach a summary of all recipient information or copies of K-1s.

Partnerships and other flow-through entities (excluding S-corp) have two different filing options.

   Option 1:   The partnership or flow-through entity may file an information return.  An informational return must
report zero taxable income on Line 4 on Form RD-108 and must complete Form RD-108B to determine the company's
net profit derived from Kansas City, Missouri and each partner's taxable distributive share.  Each partner is then
required to file a Profits Return - Earnings Tax (Form RD-108) reporting and paying the tax due based on the taxable
distribution received from the partnership or flow-through entity.

   Option 2:   The partnership or flow-through entity may pay the taxes due on behalf of all their partners. This option
does not require the partners to file a Profits Return - Earnings Tax (Form RD-108).  The partnership and other
flow-through entities must compute the taxable earnings (Line 4, Form RD-108) by adding together all of the
partners' Taxable Distributive Shares Amount, per Schedule Z.

    File completed Form RD-108B with your completed Form RD-108 on or before the due date.
    City of Kansas City, Missouri, Revenue Division, PO Box 843322 Kansas City, MO 64184-3322

            Visit our website at kcmo.gov/kctax for more forms and instructions