Transportation Network Company (TNC) drivers that provide ride services in Kansas City, Missouri are subject to the earnings tax on their net profits. To setup your Profits Tax account, submit a Registration Application (Form RD-100).
Form RD-100 can be submitted electronically on Quick Tax or in person to the Business License Office at City Hall, 1st floor, 414 E. 12th St., Kansas City, Missouri 64106.
Once the application is processed, your Profits Tax account will be created and you will receive a notice listing your account number to reference on returns you file and when communicating with the Revenue Division.
TNC drivers are not regulated by the City of Kansas City, Missouri. All requirements, including administration of background checks, are through the State of Missouri or the TNC.
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Form RD-108/ 108B is a tax return filed annually and is used to pay the 1% earnings tax on the net profits of a business. The return is due by April 15 of each year and is required even if there is a loss. If you file income taxes on a fiscal year basis, the return is due 105 days from the end of your fiscal year.
Extensions of time to file may be requested by submitting Form RD-111. Extension requests are granted to provide an additional six months to file. They are not an extension of time to pay the tax due. A payment of at least 90% of the tax due must be submitted with Form RD-111 to avoid penalty and interest. This request is separate from an extension request submitted to the IRS for federal income tax purposes and should be sent directly to the Revenue Division. The IRS does not send this information to municipalities.
Tips
- Net profits of drivers who are sole proprietors and residents of Kansas City, Missouri are subject to tax, regardless of the location of pick-up or drop-off.
- Drivers who are not residents of Kansas City, Missouri may apportion their net profits using Schedule Y of Form RD-108B. Gross receipts from rides that begin or end in Kansas City, Missouri should be included on Line 24B.
Resources
Code of Ordinances, Chapter 68, Article VI
Earnings and Profits Tax Regulations
