HomeMy WebLinkAbout96-00021
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AM.o1 - A (7-951 PENNSYLVANIA POR Of"ICIALUSI OHLY
CO/olUO-..a.THO"INHSYlVAHlA *' OLN
Of'MTWIHT Of "MHU8 AMNESTY RETURN
O"lClo,rMAMNISTY
DePT. ZI06eO
HARRIS'VAO.'" 17t214*J AM-01- A Additional Page
PART I INDIVIDUALS BUSINESSES
Heme lLuc. , int Ind ...,.,.. ....) '"""....
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$clcluM', Hlftlel\.Ul, Fnc Ind NdcN ~I F..... EJM C~IOINo.
N/A -
VOI.It SOOIIl s.a.ny Hco. I y~~,.SOC*~~ s.. Till LanM ..0000Jo:o.rlINo.
171 -n - 6176
~- OwrwIOff'at SocII Seany frUnMr
PART II (AddlUonal Plgn)
.. fa .................. c._ O'.....tI'Vtno' e............ P,InWMIAmount a........ H.T_
,.,..c:o. .....-.. YYMM.YYlUI TuDu. Is.. r.... NtrucdClMI 1s.._~'1 (AO:IE.F&GI
1. IN Ctig. . !' S\49 $ 617 ...().. $1,566. 1.
2. . 2.
3. . 3.
4. . 4.
5. . 5.
6. . 6.
7. . 7.
6. . 6.
9. . 9.
10. . 10.
11. . If.
12. . 12.
13. . 13.
14. . 14.
15. . 15.
16. - 16.
17. . 17.
16. . f6.
19. - 19.
20. . 20.
21. . 21.
22. . 22.
AlIIch Column Totals
additional T1111 Pig. SL 566
p. ", I.
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nllClUll'f.
This form may be duplicated if necessary.
If you have questions about Tax Amnesty, you may contact the Tax Amnesty Office at 1-800.2AMNESTV
or call the Revenue District Office nearest you, listed in the blue pages of your local phone directory.
Infonnatlon Is also available on the IntBmet at: http://www.eplx.netlhomepage/parev.
ItY.I500 ex... (7.94)
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'OIDATIIO'DIATHAnuI213'''I CHICKHIU
IF A SPOUSAL
POVII" CUDIY IS CLAIMID 0
FIll HUM.II
COU~ C~D!
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
,QQ4;
Y!A~
~~~
COMMONW!"'lTH 0' 'ENNSYlV...NIA
DE,...UMENT 0' REV!NUE
OE"- 210601
H.....ISlUItO.'... 171214601
Or. Dr.NI'S NAME (\ASI. 'IUT. AND MIOOLl: INI IAU
I DIN' C 'U AD I
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P'ELKIlR ELIZABETH M.
$OCIAl nCURIN NUMln
1065 Nanroc Drive
Mechanicsburg, PA 17055
c
AMOUNT IICIIVID IUIINUIUC lONil
171-30-6176
Felker William C.
19! 1. Original R.'um
o .t. Limil.d Eltal.
Ol.
05.
o 2. Suppl.m.nlal R.turn
R.maind., !telu,n
(I.r da,...1 doa,h p,'a,'. \l.ll."1
,.d,ral Eliot. To. llelu,n !teq",.nd
......
wffi
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o .40. Future Inter,,' Campromil.
(far dale. 01 d.a,h ok" 12.12.821
o 6. D.ced,nl DI.d T.llal. 0 7. Dec.d.nt Malnlain.d a U"ing Tnll'
(Anach copy 01 Willi (Anach c.py of T '""I
Q)IlllBfONIlENCE'ANllfCQNFlIllNl1~TAJ:lINICIRMAllOH SHOUlD' U,rmllCnll'TCJI'~ "~.:' .
NAME COM'lIU MAIliNG ADOIUS
.,'
_ 8. Total Numb., of Safe D.paslt 10...
.... .t.
.'
,
Eire
134 Sipe Avenue
P.O. Box 650
III
121
131
141
151
161
171 33,240.
191 8,525.
1101 8,894.
17,419.
I ~.A71
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1. Roal E.'a'. ISch.dul. AI
2. S'ad. and Band. ISch.dul. BI
3. Cla..ly H.ld S'adclPartnonhip In'''..' ISchodul. q
.t. Mortgages and Nol.. Reai"obl. (Sch.dule DJ
5. Cosh. Sank D'posits & Miscellaneous P.rsonal Prop.rty
(Schedul. EI
6. Jointly Owned Prap.rty (Sch.dul. FJ
7. Tranum ISchedul. GIISchodul. L)
8. Total Gro.. As.." (10'01 Un.. 1-7)
9. Fun.rol EXp"_n.... Adminlstrativ. Co"'. Miscelloneous
Exp.ns.s (Schedule H)
10. Debts, Mortgag. Uobiliti.., U.ns (Sch.dule I)
11. Ta'al Oedudlan. ('0'01 Un.. 9 & 101
12. N., Valu. of ESlOI. (Un. 8 minus Un. 11)
13. Charitable and Gov.rnm.n,al S.qu..ts (Sch.dul. JI
U. N., Volu. Subject to Tax (Une 12 minus Un. 13)
15. SpaulOl Tran.',,, (f.r dolo. 01 doa,h ok" 1>-30-9.1
5.. InstNdlons for Ar,plicabl. P.rcentog. on R.".,.. (151
Sid.. (Indud. .alu.. ram Schedul. K .r Sch.dul. M.l
16. Amaun. a' Un. 14 'a.abl. a'6'Ko ra'. (16) 15,821.
(Indud. "olu.. from Sch.dul. IC 0' Schedul. M.I
17. Amoun. 01 Un. 14 'a.abl. a' 15'Ko role (17)
(lndud. volu.. from Sch.dul. IC or Schedule M.)
18. Principal tax du'IAdd lox from Un.. 15. 16 ond 17.)
19. Credils Spousal Pov.rty Credil Prior Paym.nu Discount Int.,..,
(IBI
949.
1'1
22.240.
(111
(121
(131
(IAI
Pi.A71
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lC .06.
949.
lC .15 .
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(191
1201
20. If Un. 191s greal., than Une 18. .nt., Ih. diff.,.nc. on Un. :ZOo This isth. OV.RPAYMINT.
aD
21. If lIn. 18 is greo'er than Un. 19. ,nl., ,h. diff.,.nc. on Lin. 21. This is the TAX DUI.
A. En'" the inter," an the balance due an Un. 21 A.
B. Enler 'M '0101 of Un. 21 and 21A an Un. 21S. This illh. BALANCI DUI.
Malee Ch.ck Payable taJ Regi.." of Wills, Atent
Chedt hefe if \,OU OIL' fequl.\,in!1 a,fcfund of you, O\lt"I)aymt'nt .
1211 _______2~J___
121AI __________fiH.____
12111_____ ___JI ~1j21
~ ~ BE SURE TO ANSWn ALL QUESTIONS ON REVIRSI 5101 AND TO RICHI~K MATH ~
Under p.nohl.. of p.rjury. I declar. tho' I hay. ....omin.d this relu,n. including accompanying Ich.dul.. and tfal'''''nlS, and 10 Ih. b,s' 0' "" ~nqwl,dQ' and b.U,1
it is tru.. carr.ct and compl.t.. I declare Ihot all reol..'at. has b..n ,.port.d at 'ru. mo,ht "alu.. O.<la,ollon 01 prepare' I)lh., Ihon Ih. p'flonql ftp"..nlall'" n
bo..d an all information of whi prepare, has any knowl.dg..
'u If PO I I flUNOIUUIN ADOless 0'L0"1. _ I. .; 1 ----';oJ 0"1 -+_._-
~!cI)L{(.IIJ,[/1 ..H J::5"-9_~
, HUITIOOlstown, I'^ 170:1f, ( I. '( I....
N If _UINrAnV!
ADD_US
134 Sipe Avenue
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IIv.,I,. 11+ 12"1)
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COMMONWIALTH 0' PlHNSYl,VANIA
INMllnANea fAI llTUIN
IlIIDM DICIDINT
SCHEDULE G
TRANSFERS
mASt ,.,Nr 01 rv,t
'ILl NUMln
ESTATE Of
FEIJmR, ELIZABE'l'B M.
THIS SCHIDULE MUST BE COMPLETED AND 'ILED IfTHr ANSWER TO ANV 0' THE OUISTlONS ON THI IIVIIU IIDI Of T* COV..lMln II YU.
ITlM DESCRIPnoN or PROPUTY TOTAL VALUI DICD, 8ll~~\~\~V'\
NUMBER 'f1CW. no"', 01 tIt.lroItw,.., th.it ffiarionMip to cI.ude,.f, date 01 fronl''', EXCLUSION or ASSll I~
1. House & lot, 5860 Shope Place, Lower
Paxton Township, Dauphin County, Penna. '
Remainder life interest following a join~
life estate, created 12/18/86 by Deed I
recorded in the Office of the Recorder
of Deeds Dauphin County at Record Book : I
863, page 252. I
a. Fair Market value of prope'rty as of I
!
decedent's date of death: ! 1
1988 County Tax Assment $71,900. , I I
,
1988 Common level ratio 1.26 ,
I I I
1988 Fair Market Value $90,594. I
I ,
, ,
, I
b. Value of Remainder Interest followin9 i
joint life estate as of decedent's death: ,
I
Life tenants: I
1) Marcelle A. Chrismer - age 76
(date of birth 9/15/1 )
2) Joseph 8.Chrismer - age 77
(date of birth 5/7/11
IRS 1984, 10% Joint Life Table -
remainder factor = .36691
Fair Market Value x Remainder Factor
= Value of Remainder Interest
$ 90,594. x .36691 = $ 33,240 $33,240. $ 33,240.
TOTAL IAho .,.,., ." I..,. 7. 'MopltvlatHMI 5 33,240.
I" more .poe. ;. ttHGH. irll~ oddiholtol JA"" oIlO11M1 NII.J
1...~1'1 0.17....
,
ITEM
NUMBER
A.
B.
2.
3.
.4.
C.
1.
2.
3.
.4.
5.
6.
7.
8.
~.
COMMQNWtAl1'H CP """NsnVA.NIA
INHUITANCI we UTUaN
"SIDINT DICIDINT
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
N
Pllall Print or Ty I
PBUalRr B[,IZI\IlEl'B M.
DESCRIPTION
1.
Funlral Explnll..
Neill Funeral Home - funeral services
2.
Tri-county Memorial Gardens - lot. vault & memorial
1.
Admlnlltratlve COlts.
Penonol Rlp","ntotive Commiuions
Sociol Socurity Number of Penonol Rep",sentolive:
Ylor Commiuions paid
Attorney Fe.. - James, Smith & Durkin
Family Exomprion
Claimant William ~. FAlkpr"
Add",,, of Claimant at decldent's dlath
Street Add",,, 1065 Nan..= Dd VA
City M~hanicsbtlrq Stall PA Zip Code 170<;<;
Relotlonship HtI"h;,nn
Probate Fees
Mllelllanooul Expenl.1l
CuniJerland County Recorder of Deeds - filing fees
TOTAL (Also enter on Une 9, Recapitulatlonl
(If more IpaCI I. needed. In..rt additional sheets of .am. Ilze.)
AMOUNT
$ 4,194.
3,566.
750.
15.
s .
8,525.
.
-.-. --.,....
-,- ~ - -.-..---..---.----..--------...-.--.--.---------
r-1D'@'~~~(oet~92 ;>;~~ OF PlNN~YLVANIA
~'J ,)r.:~f;t, ,"1' ,"' "."", <',' ',' " " ,DlMaMIH,T O.IlMNUI,
r..t;~~{J;~'h /,O..ICIAUICII'" . PINNSYLYANIA INHIRITANCIAND ISTATITAX
ACN
~ ASSESSMENT III
II CONTROL I:iI
NUMBER
.~
'.,'\
RECEIVED FROM:
AMOUNT
JOSEPH CHRISMER
POBOX 6S0
101
.1,:)00.00
.\
HE~SHEY, PA 17033
,_ '010 ~'I/
171-30-6176
(Mil
REMARKS
m TOTAL AMOUNT PAID
.1.e66.00
YZ
JOSEPHtHRIBMER
AI'INESTY PAYMENT
CHECK" 11 B
RECEIVED BY
/j .Jl
_f l! ,l '.tV
u _
MARY C. LE' IS .JIi>I/.j i/'f
REGISTER OF WILLS
SEAL
REGISTER OF WILLS
\
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l/ REV-1547 EX AFP 02-95*
COfIDrM.ALTH Of PENNSYLVANIA
DDUTtENT Dr' REYDI.I!
IlItlAU Of INDJVIDUAl TAXEI
D[PT. IIUD1
HARR1S~, PA 171Z'~UD1
6 ;' J'J
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MOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
or OEOUCTIONS AND ASSESSHENT OF TAX
ACN 101
OAT! 05-20-96
FILE NO.
OAT! OF DEATH 04-25-88 COUNTY CUMBERLAND
NOTE, TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX
PAVHENT TO THE REgISTER OF WILLS. HAXE CHECK PAVABLE TO "REgISTER OF WILLS, AgENT"
REMIT PAYMENT TO:
GARY L JAMES
134 SIPE AVE
HUMMELSTOWN
PA 17036
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
AlIOUnt R_lttod
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REY:i54j-Ex-"i:ji-n'F9ifj-iioTicE--OF--itiiiEiiii'ANCE-TAX-A-ppRA'isEiiiii'i'-;-"Li."'owAiicE-oli-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF FELKER ELIZABETH M FILE NO. 21 96-0021 ACN 101 OAT! 05-20-96
If an a.......nt Ma. i..u.d pr.viou.1Y, line. 14, lS end/or 16, 17 and 18 Mill
refl.ct figur.. that include the total of ~ returns a.....ed to det..
ASSESSMENT OF TAXI
.15. Aaount of Line 14 at Spou..l rata (151
16. Aaount of Line 14 taxabla at Lineal/Cia.. A rata 1161
17. Aaount of Line 14 taxab1a at Col1ataral/Cla.. Brat. 1171
lB. Prlnolpal Tax Duo
TAX CREDITS I
PAYIlENT
DATE
01-11-96
TAX RETURN WAS, (X I ACCEPTED AS FILEO
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. laal E.tata (Schedula AI 111
2. Stock. and Bond. ISchadu1a BI 121
5. Clo.aly Hald Stock/Partnerohlp Int.ra.t ISchadula Cl 151
4. Mort_./Hota. Naca1vabla ISchadula Dl (41
5. Callhlllank lIapoo1hlHhc. Paroonel Proparty (Schedule El 151
6. Jointly Owned Property (Schadula Fl (61
7. Tran.far. (Schedula gl (71
B. Total A...t.
APPROVED,DEDUCTIONS AND EXEMPTIONS I
9. funeral Expen.../Ad.. Coat.1K1Ic. E~pen... (Schedule H) (9)
10. a.bt.lHort;.;. Llabllltl../Llan. (Schadula II I1Dl
11. Tot.l Oaduotlon.
12. Hat Val"" of Tax Raturn
15. Charltabl./Govarnaant.l Baqua.t. (Schadul. JI
14. Hat V.l"" of E.t.ta Subjact to Tax
NOTE:
RECEIPT
NUIlBER
AA082492
DISCOUNT I-I
INTEREST I-I
612.58-
( I CHANGED
.00
.00
.00
.00
.00
.00
33.240.00
(Bl
33.240.00
8,525.00
8.894.00
(111
(121
(131
1141
17.41Q nn
15.821.00
.00
15.821.00
.00
15,821. 00
.00
X .00.
X.06.
X .15.
(181
.00
949.00
.00
949.00
ANOUNT PAlO
1,566.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
953.42
4.42CR
.00
4.42CR
. IF PAlO ArTER OATE INOICATEO, SEE REVERSE
FOI CALCULATION OF ADOITIOHAL INTEREST.
IF TOTAL DUE IS LESS THAN .1, NO PAVHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAV BE DUE
A REFUNO. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. I
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RESERVATION. [It_t.. 0' decedent. dvlng on or before Dec.-be~ 1', 1..2 .. If .ny future Int.r..t In the ..t.t. 1. tr.ntl.rr.
In pal....lon or enJo~t to CI... I (coll,t.r.l) beneflcl.rl.. of the deC~t .ft,r the expiration of eny ..t.t. for
11'. or 'or .un, the C.........lth hereby txpnllh ,.I..rv" the rlllht to .",..111 WId ...... t,.WI,'.r lMeir1t.-nc. 'I."
It the 1....''11 Chit. (eolht.r.l) nt. on .,y such future lnt.r..t.
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PlIlPOSE OF
NOTICE I To ''lUll! the requlr.....t. of Section 2140 of the JntMlrlhnct ~ Elbt, Tn Aot, Act 22 of 1"1. 72 P.S.
Section 2141.
PAYMDfl'a Detach the top portion of thl. Motlee .-.d wtMIlt with your PIPMt to the Regl,t.r of WUls pr'lntllcl on the r.v.r.. .Ide.
....... check 0,. -v order perMite tal REGISTER OF MILLS, AaEHT
All ~h recllved "'11 fint be -..UIMI to ."y In""'" which ..y be due ..1 th eny ,...lnd11r ...,11... to the tuo
RUUND (tA) I A r.hnt of . to or.lt, .....lch .... not r.....ted on the Tile R.turn, .ay be reql.leatMl bv cOIIPleUno M '"AppllcaUon
for R.fund of PemnlYWlla InMrltence .. E.tate Tax'" (REV. ISiS). ApplluUon. ar. anlhbl. .t the Dfflc.
of the A..I.t.r of Will., ~ of the ZS Ravenue DI.trlct Offlc.., or by cllllng t~ apeclal Z4-hour
.......rl"l Hrvlce .......r. for fOMl. or.rlngl In P.,.".ylv...la l-100-S62.205O, ouhlde Pem.ylv...la ..
within local Herrltbur. ar.a (717) 717.1094, TOOl (717) 77Z.ZZSZ (Hearing I~.lrMl Only).
OIJECTIDNSI Any ,.rty In Int.r..t not ..thflMl ..Ith the apprell......t, ,Uow-.M:e or dllaUOMMC' of deduction., or ..H....,t
of tax (lnclucUng dhcOU'\t or Intere.t> " IhoMn on this NoUce .u.t objKt ..ithln lI)Cty UO) AVI of rKllpt of
thll NoUce by~
....dUM prot..t to the PA DeIIarbent of AlvWIlM, ao.rd of Appall, Dept. ZII021, Harrhburll, PA 1712I.Uzt, OR
"alHtlon to haVII the ..Uar detar.IMd at audit of the KC....,t of the personal repn....tatJv., OR
:........1 to the QrpMn" Court.
_IN
IlmTlI/E
altRECTIONSI
1eeMI arrors dhco....rMl on this .....lIIant ahOUld be ldclralled In ..rIU", tal P" DIJP.rtMnt of AIdnU8,
lur"'" of Individual Tax.., ATTNt Po.t .......eent Aevl... unit, Dept. Z10601, Harrl.burg, P" 171ZI"0601
Phone (717) 717.6505. See P'" S of the booklet '"In.tructlon. for Im.ritenca To R.tum for. Ralldent
Decadent'" (REV.IS01) for M a.,lanatlon of adelnl.tr.tlv.1V correetabl. error..
DISCOlJ(lI
If ...y to" .. paid ..Ithln thr.. (3) calendar IIOftth, aft.,. tM decadent" ct.atn, a flva percent (51) dhcount of
the tax p.ld I. .llowed.
The 151 to -..tv non"partlolpatlon ....1tv I. coeputMl on the tobl of the tll)l .. Int.r..t ......MI, .... not
p.ld before J...rv II, 1996, t~ first day .fter the end of the tax MnI.ty period. Thll non"partlclp.Uon
I*'IIlty II appealabl. In t~ ... .......r end In the the ._ tI.. period a. you lifOUld appe.l the taw: .. Intarast
thait has been a.H'Nd a, IndlcetMl on this notlc..
POUL TVI
INTD[STI
Int.r..t I. chargad beglmlng ..Ith first chlV of ct.Unquency, or nl.... (9) ..nth. .... OM (1) day frOll the data of
....th, to the dete of "YMf'It. Tax.. Mhlch bee.. delinquent before J.....rv 1, nil beer Intere.t at the rete of
,Ix (6%) percent per ..... calcul.ted at a chilly rat. of .000164. AU taxa, Mhlch bee... delinquent on .... .ftar
Januarv 1, 191Z will bear Int.r.,t et a rat. Mhlch will vary fr" calender ~r to calendar y..r with that rat.
~MI bw tM PI o.p.rtllent of A.v....... The 1JPP1Icabl. Inter..t rat.. for 1912 through 1996 arll
!!!! Inhr..t Rata Dally Int.re.t FltCtor !!!r Inter..t R.ta D.llY Int.re.t Factor
1912 lOX .000S41 19.7 OX .00OZ47
191J lOX .00DOe 1911.1"1 IIX .000nl
1914 IIX .0OOsal I"l OX .00OZ47
I'U ISX .00OSs. I"S-Itt4 7lC .00019Z
I'" lOX .000274 1"5.1996 'X .000Z47
--Intere.t I. c.lculated a. foltow.1
INTEREST . BALAHCE OF TAX UNPAID X NUKBER OF DAYB DELINQUENT X DAILY INTEREST FACTOR
..Anv Notlc. I.~ .fter the tax bee.... delInquent ..Ill reflect en Int.ra.t calculation to fifteen (15) dew.
beyond tha ate of the .........,t. If payMnt .. .adII .It.,. the Int.n.t 'cOllPUtat1on chlta shown on the
Notice, eddltl_l Int.r..t MI.t be calculated.