HomeMy WebLinkAbout94-00775
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COMMONWEALTH 0' PENNSYLVANIA
DE'AUMENl' O. RlVENUI!
OEPr.210601
HARRISBURG. PA 17121.0601
NAM . I
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
YEAR
A
fOR DAns 0' DUm AfTlR 12/31/91 CHICK HIRI
If A SPOUSAL
POVIRTY CRlDIT IS CLAIMID 0
fill NUMBlR
0;/
COUNTY CODE
M L A
.
RE.Y.UOO f;.,.... II '.~11
1. Roal Ella.e (Schodulo A) ( I)
2. Slack. and Band. (Schodule BI ( 2)
3. Cla.oly Held Slack/Partno"hlp In.oro'l (Schodulo q (3)
A. Martgago. and Nato. Receivable (Schedulo 01 ( A)
5. Cash, Bank Oepo.ill & Miscellaneous Parsonol Propenyl 5)
(Schodule EI
6. Joln.ly Ownod Proporty (Schodule FI ( 61
7. Tran.fers (Schodule Gl (Schodule L) ( 7)
B. Ta.al Gran Anol. (tolalllne. 1.7)
9. Funaral Expens.., Admlnlstratlve Costs, Miscellaneous ( 9)
Expon,o. (Schodulo HI
10. Dob... Martgago Uabilillo., Uon. (Schodulo II
11. Talal Doductlan. (to.allino. 9 & 101
12. Ne. Value 01 E.ta.o (IIno 8 mlnu. IIno 11)
13. Charitable and Gavornmontol Boquo'I' (Schodulo J)
lA. Nel Value Sub oct to Tax (IIno 12 mlnu. IIno 13)
15. Amoun. ollln. lA tnxobl. at 6% rot.
(Includo voluo. Irom Sch.dulo K or Sch.dulo M.l
16. Amaunl 01 IIno 1 A toxabl. at 15% rot.
(Includo voluOl Irom Schodulo K or Schodulo M.)
17. Principal tax duo (Add taxlrom IIn. 15 and Irom Iino 16.1
1 a. Credits Spousal Poverty Credit Prior Payment.
+ +
19. If IIno 18 Is groolor than IIno 17, ontor tho dilloronc. an IIno 19. ThI.I. th. OVERPAYMENT.
Ii!D
20. If IIno 17 Is gr.otor than IIno 18, ontor tho dilloronco on Iino 20. Thl. i. Ih. TAX DUE.
A. Enl.r ,he Interelt on the balonce due on IIn. 20A.
8. Entor tho lata I ollln. 20 and 20A on IIno 20B. Thl. I. .h. BALANCE DUE.
Moko Chock Payablo la, Rogl,lor 01 Will" Agonl
.... BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH....
Under penalli.. of perjury, I declare that I have examined this r.lurn, Including accompanying .ch.dul.. and 'Iotement., and to the be.. of my kno\Jlj'ledgl and beli,f.
ltl, 'ruI, correct and compll'e. I dedare thaI 011 real "'01. has b..n r.portl::f 01 true market value. D.daration of prepare' oth.r Ihon the p.nonal r.pr...nlotln I.
baled on alllnformollon of whlth prepar.' has any knowledge.
;J NA UA 0 N A , N 18 OR l N R URN ADCR 17055DDA~'f JI') /.9'/
.r 311-A south High St., Mechanicsburq, PA __~ L:
AD
17055 ?h/9Y
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NUMBER
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Hsrtzlsr, Vance L.
A I Y N M
A
A
A
B07 South Market Street
Mechanicsburg, PA 17055
Cou Cumberland
03.
05.
197-03-0520
1J)'5/94 3/29/1915
o 2. Supplomonlal Roturn
R.malndlt Return
(for da.o. of doa.h prior to 12.13.821
Federal Ellal. Tax
Rllurn Required
Tolal Numb.r of Safe Deposit Box,.
[il1. Original Relurn
o A. limited EUot. 0 Ao. Futur. Inl.'II' Compromh.
(lor datos 01 doath ahor 12.12.821
ll!l 6. Docod.nl Dlod To..oto 0 7. Docodont Malntalnod a Uvlng Tru'l
(A"och copy 01 Will) (Altoch copy 01 TrUll)
ALL CORRESPONDENCE AND CONFIDENnAL TAX INFORMAnON SHOULD BE DIRECTED TO., ',:,"" ,,' ',"'.:{:,;,
NAME OMPLE MAlLIN A E
_8.
'.,':~.../;;y:.~~ '1
Marlin R. McCaleb, Esquire
H N NUM8
Law Offices - Marlin R. McCaleb
219 East Main Streetr P.O. Box 230
Mschanicsburg, PA, 17055
691-7770
None
None
None
Mn''':!l
1,600.00
z
o
S
i:
a:
<5
w
'"
None
None
I 8) .
;;nn nn
6,014.05
1101
None
6,014.05
(11)
(12)
(13)
lAI
None
None
None
(15)
)( .06..
None
(16)
)( .15..
None
z
o
g
..
:l:
o
u
><
~
(17)
None
Discount
Inlerest
None
(181
(191
None
Check here if you orlt requosting a relun4 01 YDur overpayment.
None
None
(20)
(20A)
(20B)
Nono
219 East Main St., Mechanicsburq, PA
IIy."'IU+(7.1I1
&j;g.
COMMONWfAUH Of 'fNNSnVANIA
INHunANCf fAX UfURN
Rf51DENT DfCfDfNf
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Vance L. Hertzler
ITEM
NUMBER
A.
B.
2.
3.
4.
C.
1.
2.
3.
4.
5.
6.
7.
8.
55. 197-03-0520
1/15/94
DESCRIPTION
AMOUNT
1.
Funoral Explnll"
Myers Funeral Home, Cunerd bill
Mechanicsburg Cemetery Association, grave opening.
$5,008.10
400.00
2.
3.
Gingrich Memorisls, gravemarker
595.95
1.
Admlnlltratlve COlt..
Personal Rlprelenlatlve Camml..lanl
Social Securily Number of Personal Repre.entatlve:
Vear Commission. paid
Allorney Feel
Family E.emptlon
Claimant
Addre.. of Claimant al docedent's dealh
51 reel Address
Relationship
City
Zip Code
Slate
Prabato Fees
Mllcollanooul EXPOnll"
Regiater of Willa, filing Inheritance Tax Return
10.00
TOTAL (Also enlor on /lne 9, Recapilulatlon)
(If more spaco II nlodod, Inl.rt addlHollal she Its of some Ilz..)
S 6,014.05
REV-1547 EX AFP (08-94_
CD""ONWUlTlt OF PENNSYlVANIA
DEPARI"E"' OF REV(NUE
BUREAU Of INDIVIOUAl TUES . .
OEPT. lBOftOI
HARRISBURG, PA 17ua-0601
Ii! );; 'l /
NOTICE OF INItERITANCE TAX
APPRAISEHENT, ALLOWANCE DR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
ACN 101
DATE 12-19-94
01-15-94
FILE NO.
COUNTY
~
CUMBERLAND
NOTE I TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT TIlE UPPER PORTION OF TNIS FORH WITN YOUR TAX
PAYHENT TO TNE REGISTER OF WILLS. HAKE CNECK PAYABLE TO "REGISTER OF WILLS, AGENT"
REMIT PAYMENT TO:
MARLIN R MCCALEB ESQ
219 E MAIN ST
PO BOX 230
MECHANICSBURG PA 17055
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
Allount R..lttad
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ....
iiE"v:is4'i-EX-Aiiii-njjj:ijr'-j-HcjficEuOF-YNHEii'ii'iiN"CE-i"1iinippi'iiiisEif€Hi'-.--AT-wAiicE-oli--------------m
DISALLDWANCE OF DEDUCTIONS AND ASSESSMENT AX \d :0
ESTATE OF HERTZLER VANCE L FILE NO. 21 94-0775 AC ~01..,.. D 12-19-94
TAX RETURN WAS, I XI ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL
1. R..I Est.t. (Schedul. A) (1)
2. stock. and Bonda (Schedule OJ (2)
5. Clo..ly Hald stock/Partnership Jnter..t (Schedul. C) 131
~. Hortgag../Nat.. Rec.lvabl. (Schedule DJ 141
5. C..h/Sank Deposita'Hllc. Paraonal Property (Schedule E) ISI
6. Jointly Owned Property (Schedule fl (6)
7. Transfars (Schedul. 0) e71
a. Total A...t.
APPROVED DEDUCTIONS AHD EXEMPTIONS:
9. Funeral E_p.n.../Ad.. Co.t./Hi.c. Expen.ea (Sch.dul. HJ (91
la, Debt./Hortgage Liabilitie./Lian. (Schedul. IJ (10)
11. Total Deductions
12. Nat V.lue of TaM R.turn
13. Charitable/Govern.ental Beque.t. (Schedul. JJ
14. H.t Value of Eat.te Subject to Tax
CHANG~Q ~ 1 c::>
-- ,
~;" ..~
C j NO
.1
l.' -,' 00
~ \. }OO ~
l) -
j'SOO u.
.00 ex>
1.600.00
.00
.00
181
6,014.05
.00
Illl
1121
1151
1141
-.~
i_; L:L
~' ,,,
--, t..:...
Or
-~ '
.
~.-,
:.==\;,
U)g.
1.600. DO
6.014 O~
4,414.05-
.00
4,414.05-
NOTE:
14, 15 and/or 16, 17 and 18 will
returns assessed to date.
If an assessment was issued previOUSly, lines
reflect figures thet include the total of ahh
ASSESSMENT OF TAX:
15, Anount of Lin. 14
16, Anount of Lin. 14
17. AMount of Line 14
18. Principal Tax Du.
at Spou..l rate
t'Mable et Lin.al/Cla.. A rat.
t.xable at Collateral/Cia.. 8 r.t.
IISI
1161
1171
TAX CREDITS:
PAYHENT
DATE
RECEIPT
NUHBER
DISCOUNT 1+1
INTEREST I-I
.00 X .00.
.00 X .06.
.00 X .15.
IlBI
AHOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
.00
.00
.00
.00
.00
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF INSTRUCTIONS. I
~
RESERvaTION I E...t.. 0' decadent. dwlng on or before Oec..o.r 12, .9.2 -- Sf en)' future Int.r..t In thl ..ta.e S. tr~.f.rr.d
In po.....lon or enJovaant to el... . (coll,tlraU blnaflcS.rl.. 0' thl daudln' IU.t tM Ixplratlon 0' an)' .,ht. for
11'. or for w..t., thl CO..onN.llth h.t.by Ixpr...ly ra..tv.. thl right to .ppral.. and ...1.. tten,f.r InheritancI ,....
at tM lawful Cia.. I (coll_taral) tat. on any such future Int.r..t.
PURPOSE OF
NOTICE, To fulfill thl requlta..nt. of Slctlon 2.40 of thl Inherltancl and E.tat. TI. Act, Act Zl of 1991. 72 P.S.
Section IUD.
PAY~HTI Detlch the top portion of thl. Hotlel and lubalt with your ply.'nt to the R,gl.t.t of Will. prlntad on thl r.v.r.. .Ida.
."Hatt. chick or aonl)' order PIVlbl. tal REGISTER OF MILLS, AGENT
All p.Ylent. r.c.lv.d .h.ll flr.t b. .ppll.d to .ny lnt.r..t which ..y b. due with In~ r...lnd.r Ippll.d to the tlX.
REFUND (CA), A r.fund of a t.x cr.dlt, which w.. not r.qua.t.d on tha l.x Raturn. a.y b. r.qu..t.d by cOlplatlng an RAppllcatlon
for R.fund of P.nn'Ylvanla Inh.rltanc. and E.t.t. Tax" IREY-1SIS). Appllc.tlon. .ra available .t the Dfflc.
of the Ragl.t.r of Will.. anv of the ZS R.vanu. DI.trlct Offlc.., or by c'lllng the .pacl.l Z4-hour
anlw.rlng ..rvlca nuab.r. for for.. ord.rlng, In P.nn'Ylvanla 1-IOO-S6Z-Z05D, aut.ld. P.nn.ylvanla and
within local Harrl.burg .r.. (717) 187-1094. TDDI (717) 17Z-ZZ52 IHaarlnt Ilpalr.d Only).
OBJECTIONS, An~ party In Int.r..t not ..tl.fl.d with the .ppr.I....nt. .llowanc. or dl.allowanc. of d.ductlon., or .......ant
of tax (Including dl.count or Int.re.t) .. .hown on thl. Notlc. au.t obJ.ct within .Ixty 16D) day. of r.celpt of
this HoUn bVI
.-wrltt.n prot..t to tha PA O.parta,"t of R.v.nua, lo.rd of App..I., DEPT. ZI1DZ1, Harrl.burg, PA 171ZI-1021, OR
--allctlon to h.v. the ..tt.r d.t.r.ln.d at audit of thl account of tha par.onal r.pra..nt.tlv., OR
ulpp..l to tha Orphan.' Court.
ADHIH
ISTRAlIVE
CORAECTIONS,
factual .rror. dl.cov.r.d on thl. ........nt .hould b. .ddr....d In writing tOI PA Dlp.rt.lnt of Rav.nuI.
lurllu of Individual Ta.n. ATTHI Po.t h......nt Alvllw Unit. DEPT. 280601, U.rrhburg, PA 11121-0601
Phon. (717) 711-6505. Cal p.oa 5 of thl bookl.t "In.tructlon. for Inh.rltanc. Ta. R.turn for a Aa.ldant
DacadlntR IREY-1S01) lor an ..pl.natlon of ad.lnl.tr.tlvaly corr.ctabla arror..
DISCOUNT I
IHTERESTI
If ~y tax dUI I. paid within thra. (5) cII.ndar lonth. I,t.r the d.c.dant'. d..th, a flv. p.rc.nt 15~) dl.count of
the ta. paid I. allowad.
Intar..t la chlrgad blalnnlna with flr.t d.v of dallnquancy, or nln. (9) lonth. Ind ani II) d.y fro. the data of
dl.th, to tha d.t. of plyeant. fa.a. Which b.c..a d'llnquant b.for. Janu.ry 1. 191Z b.ar Int.r..t at t~ rata of
alx (6~) parcant p.r annul calcul.tad at . dally rlta of .000164. All tl.l, which bac... dlllnqu.nt on and .'tar
January 1, 1912 will ba.r Int.r..t .t . rata which will varv 'ra. c.landar y..r to cal.ndar ya.r with that rata
Dnnouncad by the PA Dapsrt.ant 0' Ravanua. Tha appllcabl. Intar..t rata. 'or 1911 through 1994 arl'
Year Intere.t A.ta Uelly Int.r..t Factor !!!!' Intarllt R.t. D.lly lntar..t factor
19ar 'OX .00D541 1986 10;( .00027"
1985 In .OOOUI 1917 ,. .0002'"
1914 11;( .000501 1911-1991 Il~ .00OSOI
1915 UX .CUS56 1992 .X . Da02U
1995"1"" 7X .000192
1995 ox .0002U
--lnter..t I. calcul.tad a. 'ollow'l
INTEREST . BALANCE OF TAX UNPAID X NUNSER OF DAYB DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlc. I..u.d .ftar the t.x beco... delinquent will refl.ct an Int.r..t c.lculatlon to flft..n (IS) d.y.
beyond the d.te of the .......-nt. If p.y.ent I. .ad. .ft.r the Inter..t coaputatlon date .hown on the
Hotlc., addltion.1 Int.r..t .u.t b. c.lcul.t.d.