An extension to file is not an extension to pay tax.
Kansas City, Missouri imposes a 1% earnings tax on wages and net profits earned in the city. A wage earner who needs more time to file the annual earnings tax return (Form RD-109) files Form RD-112; a business or self-employed filer of the profits return (Form RD-108) files Form RD-111. Either extension is granted automatically upon timely receipt of the tax shown due and a completed extension application - there is no separate approval step once those conditions are met. As with every jurisdiction on this site, the extension covers filing only, not payment.
| Item | Detail |
|---|---|
| Form required | RD-112 (wage earners) or RD-111 (profits/business) |
| Automatic | Yes, upon timely receipt of the tax shown due and a completed application |
| Payment | The tax due shown on the extension application must be paid by the original due date; instructions for the annual return separately note a 90% payment threshold to avoid penalty |
| Authority | Kansas City, MO Code of Ordinances ch. 68, art. VI (Earnings and Profits Tax) |