The Kansas City RD-109 is a tax return used to report and pay the 1% earnings tax on income earned within Kansas City, Missouri. If the $94 is referring to tax you owe, it likely represents 1% of your taxable income earned in Kansas City.
For more detailed information, you can refer to the following resources:
The tax expert's reply to this question contradicts information found elsewhere -- according to some sources, a wage earner who is a resident of Kansas City, Missouri, apparently is liable to pay tax on wages regardless of whether they were earned in Kansas City, Missouri, or elsewhere. Can this be researched further and clarified on this board?
I am a resident of Kansas City, Missouri, but work outside of Kansas City, Missouri. Am I subject to the one percent earning tax on the monies I earn outside of Kansas City, Missouri?
Yes, the monies earned by residents are subject to the City’s one percent earnings tax regardless of where they are earned unless exempted by state statute or municipal ordinance.
Form RD-109 is a tax return used by a resident individual taxpayer or a nonresident working in Kansas City, Missouri to file and pay the earnings tax of one percent