HomeMy WebLinkAbout03-10-06
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
i~::c:r'[~'V:RECORD ADJUSTMENT
'..' , j~I"'LY HELD OR TRUST ASSETS
'*
.. ...,
REV-1604 EX AFP (03-05)
2006 rift\R 10 PH I: 02
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER,
COUNTY I
SSN/DC \
ACN I
03-08-2006
HOWRYLAK
09-13-2005
21 06-0048
CUMBERLAND
181-14-2688
06102639
AIIoW'\t Re..! tt.d
STEVE
C' E-'J I'"\r
L lit\ Ui"
STEPHEN F HOWR-OODJ..!M\l's ('nu' R~ T
1" RSlliKl 'I ~l -0; v '.jV !.1
6402 CANNON DR vUMETPLl,J<D CO,
MECHANICSBURG PA 17050-1907
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE
--+ RETAIN LOWER PORTION FOR YOUR RECORDS
4-
-------------------------------------------------------------------------------------------------------------------------------------------------
REV-1604 EX AFP (03-05)
__ INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS --
DATE 03-08-2006
ESTATE OF HOWRYLAK
STEVE
DATE OF DEATH 09-13-2005
COUNTY
CUMBERLAND
FILE NO. 21 06-0048
ADJUSTMENT BASED ON:
S.S/D.C. NO. 181-14-2688
ADMINISTRATIVE CORRECTION
JOINT OR TRUST ASSET INFORMATION
ACN
06102639
FINANCIAL INSTITUTION: PSECU
ACCOUNT NO. 8608084680
TYPE OF ACCOUNT: (X) SAVINGS () CHECKING () TRUST () TIME CERTIFICATE
DATE ESTABLISHED 04-11-2002
Account Balance
Percent Taxable X
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate X
Tax Due
9.558.70
0.500
4.719.35
8.378.64
.00
.45
.00
NOTE: TO INSURE PROPER CREDIT TO YOUR
ACCOUNT, SUBMIT THE UPPER PORTION
OF THIS NOTICE WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS
AT THE ADDRESS SHOWN ABOVE.
MAKE CHECK OR MONEY ORDER PAYABLE
TO: "REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
01-13-2006 CD006222 .00 226.36
02-06-2006 REFUND .00 11.29-
TOTAL TAX CREDIT 215.07
BALANCE OF TAX DUE 215.07CR
INTEREST AND PEN. .00
TOTAL DUE ?11i n7Crl
. IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
l IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" lCRl.
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. l
@)
PAYMENT:
Detach the top portion of this Notice and sub.it with your pay.ent .ade payable to the na.e and address
printed on the reverse side.
--Make check or .oney order payable to: REGISTER OF WILLS, AGENT.
Failure to pay the tax, interest, and penalty due .ay result in the filing of a lien of record in the appropriate county,
or the issuance of an Orphan's Court citation.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, .ay be requested by coapleting an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available
online at www.revenue.state.oa.us. any Register of Wills or Revenue District Office. or fro. the Depart.ent's
Z4-hour answering service for for.s orders: 1-800-36Z-Z050; services for taxpayers with special hearing and/or
speaking needs: 1-800-447-30Z0 (TT only).
REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Depart.ent of Revenue. Bureau
of Individual Taxes, ATTN: Post Assessaent Review Unit. P.O. Box Z80601. Harrisburg. PA 171Z8-0601. Phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death. a five percent (57-) discount
of the tax paid is allowed.
PENALTY:
The 157- tax a.nesty non-participation penalty is co.puted on the total of the tax and interest assessed. and not
paid before January 18. 1996, the first day after the end of tha tax aanesty period.
INTEREST:
Interest is charged beginning with first day of delinquency or nine (9) aonths and one (1) day fro. the date of
death to the date of pay.ent. Taxes which became delinquent before January 1. 198Z bear Interest at the rate of
six (67-) percent per annua calculated et a dally rate of .000164. All taxes which beca.e delinquent on and after
January 1. 198Z will bear interest at a rate which will vary fro. calendar year to calendar year with that rete
announced by the PA Departaent of Revenue. The applicable Interest rates for 198Z through Z006 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z Z07- .000548 1988-1991 117- .000301 ZOO 1 97- .000Z47
1983 167- .000438 199Z 97- .000Z47 ZOOZ 67- .000164
1984 117- .000301 1993-1994 77- .000l9Z Z003 57- .000137
1985 137- .000356 1995-1998 97- .000Z47 Z004 47- .000110
1986 107- .000Z74 1999 77- .00019Z ZOOS 57- .000137
1987 97- .000Z47 ZOOO 87- .000Z19 Z006 77- .00019Z
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax beco.es delinquent will reflect an interest calculation to f1 fteen US) days
beyond the date of the assess.ent. If pay.ent is .ade after the interest coaputation date shown on the
Notice, additional interest .ust be calculated.
;,.t .
REV-1470 EX (&-IIll)
*'
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG PA 17128-0601
DECEDENTS NAME
FILE NUMBER
STEVE HOWRY AK
ACN
2106-0048
06102639
REVIEWED BY
ROBIN GRAFF
ITEM
SCHEDULE NO.
EXPLANATION OF CHANGES
DEDUCTIONS IN THE AMOUNT OF $8,379.64 HAVE BEEN CREDITED TO THE FOLLOWING
A C N 06102639.
AN ADJUSTMENT HAD BEEN MADE TO REFLECT THIS CHANGE.
ROW
Page 1