RD-108A
REV 09/09
THIS FORM MUST BE SUBMITTED WITH THE RD-108 FORM EVEN IF THERE IS A LOSS
CITY OF KANSAS CITY, MISSOURI
REVENUE DIVISION
Period From_______________
Period To_______________
BUSINESS NAME
FEIN/SSN
(Complete this Schedule and attach a copy of Federal Tax Return or K-1 and file with Profit Return RD-108)
(Attach a reconciliation of federal taxable income to city taxable income)
SCHEDULE C--PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION
SCHEDULE Y- Must Be Completed Even if There is a Loss
Gross receipts or gross sales, fees, or commissions less returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
1.
Cost of goods sold:
2.
$
A. Inventory at beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B. Purchases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C. Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
D. Other costs (attach worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
E. Total (lines 2A through 2D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F. Less inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
G. Net cost of goods sold (line 2E less line 2F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gross profit (line 1 less line 2G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
3.
Other business income (specify) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
4.
Total business income before deductions (line 3 plus line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
5.
Salaries . . . . . . . . . . . . . . . . . $_______________
6.
Rent . . . . . . . . . . . . . . . . . . . . $_______________
Bad debts
$_______________
10.
. . . . . . . . . . . . . . . . . .
7.
Interest . . . . . . . . . . . . . . . . . . $_______________
Depreciation .
$_______________
8.
11.
. . . . . . . . . . . . .
Taxes (attach schedule) . . . . . $_______________
Other (attach schedule
$_______________
9.
12.
) . . . . .
(Federal, state and local income taxes are NOT deductible.)
Total business deductions (line 6 through line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
13.
Net profit or loss (line 5 less line 13), enter on line 4, form RD-108 or line 1, Schedule Y . . . . . . . . . . . . . . . . . . . . . . . . . $
14.
ALLOCATION
SCHEDULE Y--BUSINESS
FORMULA
Must Be Completed Even if There is a Loss
Corporations and nonresident businesses with no established place(s) of business other than Kansas City, MO, will use 100%
of property and payroll factors and appropriate percentage of gross receipts factor.
Total net profit (from Schedule C, line 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
1.
A
B
C
Original cost of real and tangible personal
2.
Everywhere
In KCMO
B divided by A
property located . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
$
%
Total wages, salaries, commissions, and other
3.
compensation of all employees . . . . . . . . . . . . . . . . . . . . . . . . . .
$
$
%
Gross receipts from sales, work or services performed . . . . . . . .
4.
$
$
%
Total percentage (line 2C through line 4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
5.
Allocation percentage (divide total percentage from line 5 by the number of percentages used) . . . . . . . . . . . . . . . . . . . . . .
%
6.
Taxable net profit (line 1 multiplied by percentage from line 6,enter amount on line 4, form RD-108) . . . . . . . . . . . . . . . . $
7.
(Partnerships report as shown in Schedule Z.)
SCHEDULE Z--DISTRIBUTIVE SHARES OF K-1 SOURCE INCOME FOR PARTNERSHIPS,
LIMITED LIABILITY COMPANIES, AND FIDUCIARIES
Taxable
Name and address of each taxpayer
Distributive Social Security or
Resident
Distributive Shares
(attach additional sheets if necessary)
Percentage
Federal ID Number
(Enter Yes or No)
Amount
1.
$
2.
$
3.
$
4.
$
100%
Total, Enter on Line 4, form RD-108.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
Payment--A partnership, LLC, or fiduciary may remit, with this return, at the rate of 1% on the total taxable distributive shares in the rightmost column of
Schedule Z. If income is passed-through enter -0- on line 4, form RD-108 and all recipient information must be included in Schedule Z.