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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