HomeMy WebLinkAbout96-00249
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lOR OATIS OF DIAIIt AnlR 12/31191 CtUCKHIRI
IF A SPOUSAL
POVIAlY CRIDIT IS CLAIMID I I
FIll NUMBlR
d-I
COlJllIY COOl
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
14C(4J
tl4L(
YEAR
'lUMBER
SOO;;I-51(uiilffiuMeii-----~ 1('"'' 0' UIA"l I''';~ ''','/IAr'';,;
1151t:.()):.')(,Q() .. , 1/1')/9(, lh /. 1.
1" "",,""'1111 \Uhl,,"'j \rOll' I \ .....111.". I,'~I ,..l"! ".1'1,.1 """'11 \'U('" "C:", '''M' '
!lOP!'!.E, 111.1,11'0') II. 1!12-II,()-7')0(,
.._--~"---~----~._~-----_. - -- .. .....-..-. ._. .
6tI 1. Original Relurn [J 2. Supplemenlal Rerum
iJ 4. limited Ellale [oJ 40 Fulurfllnlerell Compromi!e
(lor doles of deoth oller 12.12.82)
06. O"cedent Died Tll,tnle LI 7. Ol!["dllnl Maintainnd 0 living T'u,1
IAUoch copy of Will) IAlIoch copy of Tw\l)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO.
ijj( fwtil} (lJ",.fif1iAWiil"~
10;" Eu:;t ;jhljl:lOll 3t.
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({'~~' Gl1ttlbol'1 and
f :J~'~~~:~(~~6~~~,ii:~'~t::~~~-~;~'~---
[ I J. Remainder Relurn
- lfor dolel 01 death prior 10 12.13,82)
I ] 5. Fedorol Estale To... Relurn Required
~ 8. Tolol Number 0' Safe Depolit Bou,
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,T. l1oi)f)).t f~t[l\lrfCl', Att:;:.
ijLiPtiOt<<i~UMli(1I ~~. ___nu__~__._
717 1 'Ji!(,-?JbI3~_=,=~_~"=~~,-,,"=,o=.,,'c
(I)
20. If line 19 is greoter thon line 18. enter 'he difference on Line 20. This j! the OVERPAYMENT.
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1. Real Eslote (Schedule A)
2, Stocks and Bonds (Schedule 81
3. Closely Held Stock/Portnenhip Interest (Schedule q
4. Mortgogel ond Nolel Receivable (Schedule 0)
5. COlh. Bonk Depolih & Miltelloneoul Personal Property
(Schedule E)
6. Joinlly Owned Properly (Schedule Fl
7. Tranlle" (Schedule G) ISchedul. L)
8. Total G,on Auell (10101 Line! 1.71
9. funeral Expenles. Adminillrolive COlli, Mi1telloneou!
Expenl8! (Schedule ..,)
10. Debh. Morlgogeliobililieu. lien I (Schedule I)
11. Total Oedutlionl llotolline! Q & 10)
12. Net Value of Estole (line 8 minus line II)
13, Charitable and Goyernmenlol Bequesh (Schedule J)
14. Net Value Subjecllo To... (line 12 minulline 13)
15, Spoulol Tranlfers Ifor dolel of deolh ofter 6.30.94)
See Intlruction! for Applicable Percentage on Reveue
Side. (Include valuel from Schedule K or Schedule M,I
16. Amount o'line 14 loxoble at 6% rote
(Include volue! from Schedule K or Schedule M.)
17. Amounl of line 14 taxable 01 15% rote
(Include valueI from Schedule K or Schedule M.)
18, Principal lox due (Add 10K from line I 15, 16 and 17.1
19. Credih Spoulol Povert! C,ed.1 Prior Pa)'manll
U."O + __ O.O~
COMrll1f .....Alllllf; AOOU5S
lladle t :';'[\lU1'O I31uG.
IIOChU\licsLur;;, I'll 17055
0.00
,- '
121 __, "., 1, OY,O.QO_
( J) n________~().,QO_
(41 ,___ . __d 6"9.90,,
151____'m":J.!~0~OO
16 )____, __,__~ 00
17) _'n'__ _,.._,__0 .00_
(q) ______ _d_Q, 3l~.5_._00_
(10) ~________,___~,!OO
(8 )
2,660.00
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8,345.00
0.00
n.nn
0.00
(II)
(12)
(13)
(14)
(IS) ~_______O.OO K,_=
(16) ______--.-2...00 K ,06 =
(l7I___~_,_,_()_',g_0_K ,IS =
0.00
0,00
0.00
0.00
(18)
Dilcounl
+__,_0.0_0_
Interelt
0.00
(lq)
120)
0.00
0.00
Check here If you aro requesllng a refund of you, overpayment.
(211
(2IA)
(218)
0.00
_..._.~..~---------
o . .00_
0.00_
21. If line 18 il greote, Ihan line 19. Mler Ihe diHerence on line 21. Thil illhe TAX DUE.
A. Enler Ihe inlerelt on Ihe balance due on line 21 A.
8, Enter Ihe lotol of line 21 and 21A on line 21B, Thi! it the BALANCE DUE.
Mak. Check Payabl. to: R.ghl., of Will" Ag.nl
I' . ~ ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH -0(-0(
Under penalliel 01 perju,y. I declare Ihotl have elitomined this r!!lurn. including accompanying uhedul"1 and ,Iclem!!nh, and to the best of my Itnowledge and belie(
it it hue, correct and complete. I declorelhot 011 realesloll, ha, been ft'portt'd atlrul' murltel volue_ Declaration of prt'porer olhe, than Ihe peuonal rt'presentotive j,
baled on 0\1 inlormation 01 which prt'pOler hal any Itnowledgf!.
!tIONAIU f. 01 PERS?U lIurOtl5I!U fall '~lltlG IIdulU .io6if5SJO)~ac t -glt lPDo~ll'St. DAII... /' '
- / (..:..i /. ,// . ,.)." 1'^ 170,'r: g.l; .' 'I',
. , , " .:....L ," . ' w_uo_o H\l1J.CJlJ,'\\I'r, , a~ ,- ;1;1_, '., ,.
SIGNAl II P I IIi A" I AfSUiTAii",.. "'0011(5511 1 t S ' Ill1 OA'/ /;
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SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOYS EXPENSES ,..'. .. ,., . ..,. PI.a.. Print ar,Type
:STATE =- _~LAnE~-._110~';'TJ2 ___'_ ._____.__n______._. rn: NUMBER
.....'\111.."..'
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tOMMOUW( Mill Of Pf tH4~'IVAflIA
nUt(lllfAtl(( 'AIII(Hllm
IU!>>WWIIHCfIHtU
--.---. -----
DESCRIPTION
AMOUNT
ITEM
NUMBER
A. Fun.ral Exp.n....
1.
B.
1.
___^ __.__~__ __.___._.O.____~____.__~__."_.
l;yo1'O Funo1'ul ilono, Inc., 37 j~r\:;t Ilutn ::';1;.,
liechanlcouu1'G, l'u., flU10ral oXl'onooo.
:t. !~,1330.00
Admlni.tratlv. Co.h:
Penanal Rcpresenlalivc Comminiom
Social Securily Numbe, of Pe"DnDI Represen'ali.e:
Year Commissions paid
2. AIID,ney Fees
3.
4.
C.
1.
2.
3.
4.
5.
6.
7.
8.
Family E.emplion
ClaimDnl lJJld1'eu. A. IiQm~_o Relalionship .\'Iife
Addre.. of Claimanl al deceden"s dealh
5, I Add 305 Eaot Sllnpoon St.
roo ron
Ci'y Hechanicobur~ Slole FA
3,500.00
Zip Code 17055
PrDbDle Fees
Mi.cellaneou. Expen.e..
Cumberland County TIeljioter of IHllo, filing
Pennsylvania Inheritance Tax neturn.
15.00
--_.~---~-~_..---~---
(}, 31~5. 00
TOTAL (Also enle' on line 9, RecopilulDliDn)
(II more .pace I. needed, In.erl additional .heeh 01 .ame .1...)
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REV-1547 EX AFP 112-951 ~!
CO""OHW[Alltt Uf ,tthNiVlVANIA ~ i,
D1PAIt'''LNt Of Nlvn~UI ~:L. NOTICE OF INttERlTANCE TAK
BU'UU or 'NOIVIOUAI ,"". ; ,,' ,,! APPRAISEMENT. ALLOWANCE OR DISALLOWANCE
~~:~i.~~~~~I., 1111"'''1 .' I OF DEDUCTIONS AND ASSESSMENT OF TAX DATE 07-08-96
ESTAi'iCOF-ROP-pl.r ~"CCTAilE~~~ti~='~~=~="C-~=~-FILE NO~l 21~ij-r-0249
DATE OF DEATH 01-19-96 COUNTY CUMBERLAND
NOTE: TD INSURE PROPER CREDIT TO YOUR ACCDUNT, SUBMIT TltE UPPER PORTION OF THIS FORM WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS. HAXE CHECX PAYABLE TO "REGISTER OF WILLS. AGENT"
REMIT PAYMENT TO:
J ROBERT STAUFFER. ATTY..
MARKET SQUARE BLDG.
MECHANICSBURG PA 17055
ACN
101
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
Anount RenlU.d
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiEV:i5(jj-EX--Ai'p--n-i:9SY-NCji'IcE--ciTYNHERii;'NCE-TAX-jiPPRjiisEHENT-'--ALLow;.iicE-oli-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HOPPLE CLARE B FILE NO. 21 96-0249 ACN 101 DATE 07-0B-96
If an assessment was issued previouslY, lines 14. 15 and/or 1&, 17 and 18 will
reflect figures that include the total of ~ returns assessed to date.
ASSESSHENT OF TAX:
15. AMount of Line 14
16. Anount of Line 14
17. Anount of line 14
18. Principel Tex Due
TAX RETURN WAS: I X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Re.l Est.t. ISchedule AJ (1)
2. Stocks end Bondi (Schedule OJ (2)
3. Closely Held stock/Partnership Inters.t (Schedule C) 13.
4. Mortgages/Note. Receivable (Schedule D) (4)
5. Cash/Bank Oeposits/Hisc. Personal Property (Schedule E) (5)
&. 40intly Owned Property (Schedule F) (&)
7. Trensfers (Schedule G) (7)
8. Totel Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expense./Adn. Costs/H1sc. Expenses (Schedule H) (9)
10. Debts/Horta.g. Liabilities/Liens (Schedule I) elO)
11. Tot.l OeducHons
12. Net Value of Tax R.turn
13. Charitabl./Gov.rnnental Bequests lSchedule J)
14. Net Value of Est.t. Subject to Tax
NOTE:
at Spousal rate
t.xable at Lineal/Class A rat.
taxable at Collateral/Class B rate
1151
11&1
1171
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT I + I
INTEREST (-I
CHANGED
.00
1 ,060.00
.00
.00
1,600.00
.00
.00
181
2.660.00
8,345.00
.00
IllI
1121
1131
1141
R.34~ nn
5.685.00-
.00
5.685.00-
,00 X ,00=
. DO x, 06=
.00 X .15=
1181
.00
.00
.OD
,00
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
,00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI. YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I
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RES[RVATION: E.tat., of d.cedents dying on or bofor. Olc..b.t 12. 1~8Z .~ i' any future Int.r"1 In tho ostal. 11 transf.rr.d
In POSI'lllon or enjoy..nt to Cla.1 8 lcollal.ral) bong'lcl.rl.. 0' tho dlced.nl aft.r tho ..plratlon of any .,tnt, for
11', or for year., tho Co~.onw.alth hor.by ,.proslly ro..rvl' tho right to appral.. and a..... Irani'" Inherltanca la...
nt the law'ul Cla.s 8 leolla'.ral) tat. on any luch futuro Int.r..t.
PURPOSE DF
NOTICE: To 'ul'll1 the requlre..nts of Section 2140 of tho Inh.rltance Dnd Estate TaK Act. Act ZZ o' 1991. 72 P.S.
S.ctlon Zlita.
PAYMENT I D.tach Iho toP portion 0' thll Hotlel and lubolt with your pay..nt to Iho Roglst.r of willi printed on tho r.v.t.. sJd..
-.Hak. ch.ck or 11I0"0'" ordllr payable to: REGISTER OF HILLS, AGENT
All pay..nt. r.c.lved shall 'Ir.t b. applied to any Int.r..t which 8ay b. due wIth nny re.alnder appll'd to the tax.
REFUND ICR): A ra'und 0' a tax credit, which was not r.qu..ted on the lax Return, "ay be reque.ted by co.pleting an "Application
for R.fund of Penn.ylvanla Inheritanc. and E.tat. lax" IREV-IlI31. Application. ara avallabl. at th.O.flca
of the Regi.t.r of Will., any of the l3 R.v.nue District Of' Ice., or by calling the sp.clal Z4-hOur
answarlng s.rvlc. nu.bars for for.. ordaring: In Pennsylunnla 1-800-56l'lO~O, outsld. P.nnsylvania and
within local Harrl'burg araa (1171 181-8094, TDDI (111) l1Z-lZ~l (H.aring I.pair.d Only).
OBJECTIONS: Any party In int.ra.t not .atlsfl.d with tha appralse.ent. nllowanc. or di.allowanc. of d.duction.. or a.......nt
of tax (inClUding discount ot Inter..t) as shown on thl. Notlc. .u.t Object within sixty (60) days of r.c.ipt 0'
this Notice by:
"written protest to the PA Depart.ent 0' Revenua, Board 0' Appeals, Cepl. Z810ZI, Ilarrlsburg, PA I1ll8-IOZl, OR
-..I.ctlon to hava the .att.r d.terain.d at audit 0' the account 0' the p.r.onal repre..ntatlva, OR
--app.al to the Otphan.' Court.
ADptlH
ISTRAflVE
CDRRECTtOHS:
Factual .rror. dlscov.red on this nlse....nt should b. addr....d In writing to: PA aepart..nt of R.v.nu..
But.au o' Individual Tau., AnN: Po.t Au.....nl R.vlaw Unit, D.pt. l80601. Itarrlsburg, PA 11IZ8-0601
Phon. (717) 787-6505. S.e page 1 0' the booklet "Instruction. for Inh.ritanc. lax Ratutn for a R..ld.nt
D.ced.nt" IREV-ISOII for an .xplanatlon of adaini.trativ.ly correclable .rror..
DISCOUNT:
If any tax due Is paid within three (1) calendar .onthl aft.r the dec.d.nt'. death, a flv. p.rcent I~~I dl.count of
the tax paid I. allow.d.
PENALTY:
Th. 15~ tax a.ne.ty non-partiCipation penalty i. co.pulad on the total 0' the tax and Inter..t a......d. and not
paid b.fora January IB, 1996, the first day after the end of the tax nan.sty period. This non-participation
penalty I. app.alable In the saaa .ann.r and In the thu .aa. tl.a periOd as YOU would app.al tha tax and Int.r..t
that has b.en a.s....d a. Indica tad on thl. notlca.
INTEREST:
Int.r..t I. char gad b.glnnlng with first day 0' delinqu.ncy, or nln. (91 ~onth. and on. (II day 'roa the date of
d.ath, to the date 0' pay..nt. Taxo. which baca.a dallnqu.nt be for. January I, 198Z b.ar Int.r..t at the rat. of
.ix (6~J perclnt par annu. calculat.d at a daily rat. 0' .000164. All tax.. which bac... d.llnquant on and a't.r
January 1, 1981 will blar Interast at a ratl which will vary 'roa calendar year to cal.ndar Ylar with that rat.
announc.d by the PA D.part.ant of Rovenu.. T~a appllcftbl. int.r..t rata. for 1981 through 1996 ara:
~ Inllre.t Rata Dftlh Inter..t Fftclor ~ Int.r.st Rilla Dally Int.rast Factor
1981 lO~ .000548 1981 ., .000lltl
19U 16~ .000lt3a 19&8-1991 III: .000501
1981t 11;': .000301 1992 91: ,OOOZ41
1985 U~ .00035& 199}-1994 " ,OOOl9l
19B6 10~ .OOOUIt 11)95-199& .~ ,OOOlltl
--Inh,...t I. calculatad .. follow.:
INTEREST = BALANCE or TAX UNPAID X NUNBER or DAYS DELINQUENT X DAILY INTEREST rACTDR
--Any Notlca Is.u.d aft.r the tax b.co... d'llnqu.nt will r,'I.ct IIn Int.r..t calculation to 'ift..n Il~1 day.
b.yond the data of the ns.e...ent. If payaent is .ada o't.r the Int.r.st co,putatlon data shown on the
Notice, additional Int.rest au'l ba cnlculat.d.