HomeMy WebLinkAbout08-28-06
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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;-i~~\}:.)i4UC) u~r:\,)L! ~::-: INHERITANCE TAX
RECORD ADJUSTMENT
DATE
ESTATE OF
DATE OF DEATH
FILE NUgER
COUNTY
ACN
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
200G MJG 28 Pf, 12: 05
C~l~EF\;<, C~-r:
Cr.,'" U\
Jl<l'1 I
JAMES D HUGHES E~~;
354 ALEXANDER SPG RD
STE 1
CARLISLE PA 17013
08-10-2006
SHATTO
03-26-2005
21 05-0890
CUMBERLAND
101
Mount R_i tted
*'
REV-1593 EX AFP (03-05)
DOROTHY
L
L FILE NO. 21 05-0890
(1)
(2)
(3)
(it)
(S)
(6)
(7)
(9)
(10)
(1S)
(16)
(17)
(18)
... RETAIN LOWER PORTION FOR YOUR RECORDS ...
INT
AT
REV
ESTATE OF SHATTO
DOROTHY
REV-1593 EX AFP (03-05) .. INHERITANCE TAX RECORD ADJUSTMENT ..
ACN 101
.00
.00
.00
.00
.00
3.725.00
32.034.00
(8)
9#014.00
.00
(11)
(12)
(13)
(1it)
.OOX 00 =
27.876.00 X 045=
.OOX 12 =
.OOX 15 =
(19)
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE# PA 17013
CUT ALONG THIS LINE
NOTE: To insure proper credit to your account, s~it the upper portion of this for. with your t.x p~t.
------- ---------------------------------------------------------
DATE
08-10-2006
1. Reel Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Pertnership Interest (Schedule C)
it. ttortgageslNotes Reeei vable (Schedule D)
S. CashlBank DepositsIHisc. Personal Property (Schedule E)
6. JOintly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
DEDUCTIONS AND EXEMPTIONS:
9. Funeral ExpenseslA~inistrative Costs/
Miscellaneous Expenses (Schedule H)
18. Debtslltortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Gove~tal Bequests; Non-elected 9113 Trusts (Schedule J)
lit. Net Value of Estate Subject to Tax
TAX:
IS.
16.
17.
18.
19.
TAX CREDITS:
. ~..._n "......... . ,.." AMOUNT PAID
DATE NUttBER INTEREST/PEN PAID (-)
10-10-2005 CD005877 .00 1#204.00
EREST IS CHARGED THROUGH 08-25-2006 TOTAL TAX CREDIT 1.204.00
THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 50.42
ERSE SIDE OF THIS FORM INTEREST AND PIN. 2.33
TOTAL DUI 52.75
ADJUSTMENT BASED ON:
VALUE OF ESTATE:
PROTEST BOARD DECISION
'-aunt of Line lit at Spousal rate
'-ount of Line lit taxable et Lineal/Class A rate
'-aunt of Line lit .t Sibling rate
'-aunt of Line lit taxable at Collateral/Class B rate
Principal Tax Due
35,759.00
9.014.00
26#745.00
.00
26.745.00
.00
1.254.42
.00
.00
1.254.42
. IF PAID AFTER DATE INDICATED, SEE REVERSE (IF TOTAL DUE IS LESS THAN .1, NO PAYMENT IS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
BOARj) OF ~EALS
DEPT. 281021
HARRISBURG. PA 17128-1021
COMMONWEALTH QF PENNSYLVANIA
DEPARTMENT OF REVENUE
JAMES D HUGHES ESO
SALZMANN HUGHES PC
354 ALEXANDER SPG RD STE 1
CARLISLE PA 17013
IN RE ESTATE OF:
SHA TIO DOROTHY L
DOCKET NO.:
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
DECISION AND ORDER
0603089
Inheritance
Protest
2105-0890
101
12/19/2005
2/10/2006
WILLIAM J ZDRADZINSKI
Direct Dial: (717) 787-5761
Fax: (717) 787-7270
Email:wzdradzins@state.pa.us
August 1, 2006
On December 19, 2005, the Department issued an appraisement and assessment
that disallowed the offset of funeral expenses and administrative costs against the jointly
owned and transferred property reported on schedules F and G of the original inheritance
tax return. The Department reasoned it was not the responsibility of the surviving joint
owners/transferees to pay those claims.
Section 2126 of the Inheritance and Estate Tax Act of 1991 states that deductions
shall be allowed to a transferee only to the extent that the transferee has actually paid the
deductible items and either the transferee was legally obligated to pay the deductible items
or the estate subject to administration by a personal representative is insufficient to pay.
Petitioner has now supplied documentation that the surviving joint
owners/transferees paid $7,883.00 of decedent's funeral expenses because the probate
estate was insufficient to pay. Those expenses should, therefore, be offset against the
jointly owned and transferred property reported on schedules F and G.
SHA fro DOROTHY L
BOARD DOCKET NO. 0603089
Page 2 of 2
,. .
Accordingly, it is hereby, Ordered that the protest is sustained-in-part. The
Department is directed to issue an amended appraisement and assessment reducing the net
estate taxable at the 4.50/0 lineal rate to $27,876.00.
FOR THE BOARD OF APPEALS
JOSEPH R. SLEEK, MEMBER
A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF
INDIVIDUAL TAXES.
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT
WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717)
783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND
SPEAKING NEEDS: 1-800-447-3020 (TT ONLY).