HomeMy WebLinkAbout96-00302
\ '.,
INHERITANCE TAX RETURN ~~~~:~~~~~FDf~~MUER I2JJIISI
RESIDENT DECEDENT POVERTY CREDIT IS CLAIMED
,OV,""NWIM """ """,,, VA'''A (TO BE FILED IN DUPLICATE FILE NUMBER
III I'AlHMlttl III III \II Nul ;)\ 1996
"A""'C'::~:;:\~:~~';:"'''''''' WITH REGISTER OF WILLS) COUI~Y CODE YEAR
DECEOENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) DECEDENTS COMPLETE ADDRESS
Stewart, Gee e H. 489 Messiah Village, P,O. Box 2015
SOCIAL SECURITY NUMBER DATE OF DEATH DATE OF BIRTtt MeChanicsWrg, PA 17055
DECEDENT 204-03-8496 02/02/96 OS/24/1903 COUllly Q.lTverland Count
(If APPltCA!ll[I~;UflVIVING ~I'UU~I.'~ NAMlll^~'. SOCIAL SECURITY NUMBER AMOUNT RECEIVED (SEE INSTRUCTIONS)
tlllSl ANU M10tlU INlTlAll
III V "~()Cl [I. (_ ~"J
~3 o.;v
NUMBER
1. OllqHlBI Ruturn Supplumonllll RO!UlI1 J Rnl11mndOJ Rolllln
CHECK (I,,' ,ut"~111 'lI!.llhP'IlJ' In 1;'-1l-1l11
APPRO- 04 Limllod Eslato o 4a Fuluro InlOlu!',1 COlllplorlll:;U 0" FodOlil\ E:;ldlo Tax AotulI1 RoqulIod
PRIATE (101 datu:. 01 doalh alto! 12-12.021
BLOCKS 1R6 DecedoJlt Dlod Toslalo 0 7. Docedont Mall11illllod i1 LIving TUl!it 0 0 T010I Number of Solo Doposlt BoX03
(Allacll copy at WIlli (Allnch copy at Trusll
20. 11 Uno 19 IS qlOalOl than Unn 10. onter Iho dlllOlonco on UIlO 20_ Till!> l!i Iho OVERPAVMENT.
A. Check haro" ou are re uestln a rofund of our ove a ent
21. II Uno 1019 qlOillOl Ihan Uno 19. Qntm 1110 dlllmonco 011 Uno 21. This I~. tho TAX DUE.
A. EntOl tho 111101051 ol1lho balanco duo all Uno 21A.
B. Enl0l1ho tolal ot LillO 21 and 21A on LillO 21B Tlus IS thu BALANCE DUE.
Make Check Payable 10: Reglsler ot Wills, Agont
.. .. BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH" ..
Undm ponallIO!; uf pUIIUlY. I dnclillfJ IhalI Ilavu UKornlllud Ihls 101UII1, lI\cludlnq accompulIylllq ~;CllOdlltO:; and !i1.ll(Jlllm\l~;. ..tlld 10 1110 bo!>t 01 my knowlodqo
and bollol. 11m Iruo, cOllncl .md completu I dnclalO Ihal .,11 roal ostalo has bl!ol1lOpOltod alllllO mJlkul valuo Declaration 01 plUparOl 011101 Il1anlho pClsonal
IOplUsentaltvlll~; bi1~;od on allll\lOIl11allon 01 which prnpmOl has any kllowtodqo
CORRES-
PONDENT
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME
lDwell R. Gates,
TELEPHONE NUMBER
(717) 731-9600
1. Roal ESlalo (Schodulo A) I 1 I
2. Slocks and Bonds (Schodulo B) ( 2 1
3. Closely Held Slock/PmtnOlshlp Inlerosl (Sch. C) I 3 I
4, MOltgages and Nolos RocClvablo (Schodulo D) { 4 I
5. Cash. Bank Deposlls & Mlscellanuous Pomonal ( 5 I
PropOlly (SCll0dulo E)
6. JOllllly OWllod PlOporly (Schodula F) ( 6 )
7. Tra"slors(Schadulo G) (Schedulo L) ( 7)
B. Tolal GlOSS AssclS (Iolal LII1Cs 1-7)
9. FUIlC/ol El(pCIlSOS, Adnlll1lSIIahvo Cosls. ( 91
Miscellaneous Expenses ISchedulo HI
10. Debls, Mortgage Uablhllas. Uons (Schedule I) (10)
11. Tolal DeductIOns (Iotal Unos 9 & 10)
12, Nol Valuo at Eslale (Uno 0 Illlnus LlIle 11)
13. Cha/llable and Govolnmontal Bequosts tScllodulo J)
"
COMPLETE MAILING ADDRESS
Gates & Associates, P,C.
1013 MulTm Road, S4P~;J100 v:l
LeI le, PA 17043 :':'. e,
None
None
None
None
2,150.00
RECAPIT -
ULATION
,
None -c 1_
):..~
None
(0 )
11,207.50
None
(11)
(12)
(13)
(14)
x . .
0.00 x .06 .
0.00 x .15
110)
14. Net Valuo Sub oct to TOI( ILmo 12 minus Line 13)
15. ~'puu~.,1 T'dnsl..r~ (I'H d,'tl!~ l.t df'l.,tn .lUII" f,-JII-t;i4J, <,,,,, (151
Inli1rUttlllns 1m A~ph["hle Pl!!r."ntJtjl'II" P,lq~ 'I. (1"r.lul1~
\I"lul'shu",'itll..(lul""nl~tn"duII"M.1
16. Amount at Uno 14tal(Dblo at 6':-0 10110 (161
(Includo values tlOm Schodule K 01 Schedule M.)
TAX
COMPUTA-
TION
17, Arnaunl 01 line 141axDblo ot 15% 1010
(Include values horn Schodulo K Of Schedulo M.I
18. PllnclpallaK duo IAdd lax homllno:J 15, 16 and 11.1
19. ClCdlls JIHlU5JI PUll'll I", C.t'd,l PIIOI Paymonls
+ 0,00 +
(17)
InlOlosl
0.00
DlScounl
0.00,
(19)
(20)
1211
(21A)
(21BI
<,U.NII1UJIl,OII'[H':'O,..IU ~'I'ON~"O'E'tJ'l"LlNI' IIUtH4
l. .,- ,...-
/;-;.." 'l ... _ t." -:.-;"'-
lIrHHH~,',
See SdJedule attadled
AlJllnl ',',
"
1013 MumI'! Road, Suite 100
Leroyne, PA 17043
NHUi19
NIl4PA(Jl)l
:0
~J~
"
~
"'-'
~
N
o
:.iI
U1
t:')
.--
2,150,00
11,207,50
(9,057.50)
None
(9,057,50)
0,00
0,00
0.00
0.00
0.00
0.00
0.00
{lATE ' :
'/1' /'" .
I" /1(.
"Ally J./;{.
REV-l002 EX + (12'D~1
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEOENT
ESTATE OF FILE NUMBER
George H, Stewart -1996-
(Property 10lnUy-owned wtth RighI 01 Survlvorlhlp mUlt be dllcloled on Schedule F) All re.1 ..lale Ihould be 'eported .tl.I, m.rkel v.lue
which II dallned II the price .t which p'operty would be exchlnged between a willing buyer and a willing leller, neither being compelled
10 bu 0' lell, bolh havln rellonable knowted e ollhe relev.nll,cla.
ITEM
NO.
OESCRIPTION
VALUE AT OATE
OF OEATH
Na1e
TOTAL (Also onlor on Ilno 1. Rocapllulallon)
(II molD spaco is I1codod. insort addlllonal sheets 01 samo SIZO.)
$
0.00
PA15021
NTF fZI1
CopyrIght Forml Snttw.re Only, ';94 Nefto,lnc. N9"PAO~1
. .
R(Y.UOI U.tll.111
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
PIOBSO P,inl or T 0
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
George H, Stewart
All r e olnll -owned with the RI hI 01 Survlvorlhl
ITEM
NO.
FILE NUMBER
-1996-
mUll be dllcloled on Schedule F
VALUE AT
DATE OF DEATH
DESCRIPTION
1 01eck:ing Account, me Bank, N,A" aCCOlIDt nuri:ler 50-8002-9446.
See attached bank statarent elated 02/02/96.
2,150,00
TOTAL (Also onto, on lino 5. Rocapilulallonj $
(Anach additional 8 1/2" XII" shoOls II mo,o spaco is n..dod.)
2,150.00
PA15D81
NTF 121S
COPY'lghl Fnlm. Soft_A"Only, 19i. N,IC:O,lnc:. N9.PAOal
REV-I5D9 EX. (12'08)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
George H, Stewart
Jolnllon.n~a):
I FILE NUMBER
-1996-
NAME
ADDRESS
RELATIONSHIP TO DECEDENT
JolnUy-ownod proporty:
l.ETTER DATE DOLlAR VALUE OF
ITEM FOR MADE DESCRIPTION OF PROPERTY TOTAL VALUE DECO'S DECEDENT'S
NO, JOINT OF ASSET ""INT.
TENANT JOINT INTEREST
None
TOTAL (Also onlor on IIno 8. Rocacilulallon) $ 0,00
(It mole spaco IS noodod. Insor1addltlonalshoolS of sama SI20.)
PA1SD91
NTF 1216A
COPY'lg'" Forma Sollw"'. Only, '994 NlIleo, Int. N94PAOll1
REV-l~ID EX + (2-07)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE G
TRANSFERS
PLEASE PRINT OR TYPE
FILE NUMBER
George H, Stewart -1996-
THIS SCH. MUST BE COMPLETED" FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF COVER SHEET IS YES.
OESCRIPTION OF PROPERTY OECD. DOLLAR VALUE
ITEM Includo nama ollho transloroo, tholf EXCLUSION TOTAL VALUE % OF DECEOENTS
NO. rolalionshl~.IO docodonl. dolo at lranslor. OF ASSET INT. INTEREST
Ncne
TOTAL (Also onle. on line 7. RocaDllulalionl $ 0.00
PA151Dl
(II maIO spoco is noDded. insort oddlllonol shoots 01 same SI20.)
NTF 111M
CopyrIght Form, Softwar. Only, 1994 N.!co, Inc. N94PA10I
"lV.l~11 [ll.11'~P.~1
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Pl.... Print or Tvp.
FILE NUMBER
-1996-
COMMONW(Al Tu OJ PrNN!,'HVANIA
INttUHTANCl TA)!, HfTUJ4N
R[SIO[NT mUUlNT
ESTATE OF
Gee e H. Stewart
ITEM
NO.
A. Funeral Expenses:
OESCRIPTION
AMOUNT
1 l'\Jnera1 Expense, John L. J\gett runeral Hare. See attached
statement dated February 12/ 1996.
2 Grave Marker and Headstone, Jarres R. Gingrich, Inc. Mem:lrials.
See attached statement dated 03/05/96.
6/314.50
3,193.00
B. Admlnlstrallv. Costs:
0.00
1.
POfsonal Roplosol1lallvO Comrtllssiol1s
SoCial 50cuflly Numbel 01 POIsonal RoplOsonlallvo: 204-26-7895
Yoar COlTlmlssions pOld 1996
Nane: Gerald E. Stewart
2. Anornoy Foes
Nane: Gates & Assoc. / pc/ (EstinBte)
3. Family Exompllon
Clalman1 Rolatlonshlp
1,700.00
Address 01 Claimant at docodenrs death
511901 Addross
City
51010
Zip Co do
4. Probato Foes
C. Miscellaneous Expenses:
None
TOTAL (Also ontor on hne 9. Recapltulatlon) $
(II more spac. Is n..d.d. Ins.rt addlllonal sh..ts 01 sam. sl...)
11/207.50
PA15111 NTF 121P.
COPYFlghl Forms SoHwArl! Only, 199. Nelco, Inc. Ng.PA1' 1
0.00
0.00
J c
~
'0
~\o\
II
-
\ \Y'l
-...9
'"
.~ e
~ c
a.'= ..
# J:'ij:;
C ~
l1.l jl. _Colt:
!1,E;.fO CD ~
~ 'ta~~:s
0 0
:z: ~O 0000
"N
~ ~~ ~
l1.l ~ ~;1; ~ ~ \
~t;~~
z>t:
- 10... - - .
E ~ffi~ Nl I
100.0 ...:l
0" .:Z:
CDZa.
<(CD::lUl '" '" '"
~a:.J 0
.J >~ N
~ ~ c
C
<lI :>
C. 8
0 E ~ .ll v
..., 0 < "t:l <lI
.z .. '0 ~ :>
~ 0
'i <lI C C e
c
> , :> :> :> c
.~ .... 0 0 ..
~ ~ E J
0 <
C>: ....
v6S~ ;iN
JOHN L. AGETT FUNERAL HOME
18875 MAIN STREET
ORY RUN, PENNSYLVANIA 17220
JOHN L. AGEIT
TE~E (717) 349-2820
The Fedml Trade Commission Trade Regulation Rule (or "Funmllndumy Pncllces" requires certain disclosures and prohibits
mlsrepresenlalions. This Dlsclusureffilsclalmer (arm Is a check IIs1 we uk Ihose we serve 10 read and sign.
!!We who made Ihe amngemenlS (or the (unml and Onal disposition o( the remains o( Qe:o~<.:.E' \4 . S;.e "-'AR. T
do hereby allest 10 Ihe (olluwlng: (Name o( Deceued)
- (I) l!We were given/shown a Genml Price List e((wh'e on
1 .1...,.r:y 1 QQl;
(Dale)
1 January 19116
(Dale)
prior 10 discussing prices, services, or merchandise.
- (2) l!We were glven/sh~wn a Cuket Price L1sl cI(wlve on
prior 10 discussing prices or C2Skels.
(3) !!We were given/shown an OUler burial Conulner Price L1sl cI(ectlve on
burial cOnlalners.
1 Jaooarv 1996
(Dale)
prior 10 discussing prices or outer
(4) f!We were not told Ihal embalming Is required by law and were lold Ihallhe law does not require embalming exceplln cenaln special
C2Ses. If It was provided, Ihls wu done wllh my/our permission.
(5) f!We were nOllold Ihal any law requires embalming (or direct cremations. Immedl2le burial, a (unml using a soled cukel, or I(
reCrlgel'2lion is available and the (unmlls wlthoul viewing or vis Italian and with a closed C2Skel.
(6) !!We were nOltold Ihal any law requires a cukel (or direct cremation or Ihal a C2Skel olher than an unOnlshed wood box Is required (or
dlrecl cremation or (or direct dlsposlllon.
(7) !!We were told Ihat stale law does not require the purchue o( an outer burial cOnlalner or any o( Ihe (unenl goods or services l!We
S(lwed except :IS sel (onh on Ihe slalemenl o( (uneral goods and services selected.
(8) No claims were made 10 me/us as 10 Ihe merchandise or olher o((erlngs o( Ihls (unml Orm (embalming, caskel. OUler burial cOnlainer)
thai embalming or Ihe use o( any merchandise avalbble (rom Ihis (unenl Orm would delay the decomposition o( Ihe remains (or along lerm
or IndeOnlle lime, or would prOlecI lhe body (rom graveslle substances. No represenlations or warnnlles were made to us regarding cukelS
or outer burial cOnlalncrs. The only wamnllcs, expressed or Implied, gnnled in connecllon with goods sold with Ihe funml service we
amnged were Ihe expressed wrlllen warnnlles, I( any, extended by Ihe'manu(acturers Ihereo(. No olher wamnlles, Including Ihe Implied
warranlies o( merchanlablllly or Olness (or a panlcubr purpose were extended 10 us.
(9) l!We were not lold lhatthe amOUnl o( och o( Ihe cuh advance Items wu Ihe cost 10 Ihe (unml Orm. We were lold Ihe COSllll2Y be:
dlllerenl based on volume or cash dlscounls or 01 her prolesslonalltnde cusloms.
Done Ihls
.~'.l.,f
day 01
----
-t...b,.u.., ,
,19~
Witnessed
Person~s) making Onal amnge,!!enls )
J:,~IZ'7~=t:;;;rT'r
.. Purchaser
._'? I'Q It ';r; (,
I Oi.e signed
Purchaser
"'''r"n,)'lunll Funrul ()Irrunll A'''KUlIn"
FuroT non ~ ..P"...... 11$1'
"'IIITE . CUllnmn
LAST WILL AND TESTAMENT OF
GEORGE H. STEWART
I, George H. Stewart of Fannett Township" Franklin
County, Pennsylvania, being of sound and disposing mind, memory
and understanding, do hereby declare this as and for my last
will and testament, hereby revoking all wills and codicils
previously made by me.
FIRST
If I survive my wife, Kathleen E. Stewar~, I bequeath the
sum of Five Hundred ($500.00) Dollars to the Trustees of the
Path Valley Cemetery Association for its general purposes, and
I give the like sum of Five Hundred ($500.00) Dollars to the
Trustees of Amberson Cemetery for its general purposes. If I
survive my wife, I give the sum of Ten Thousand ($10,000.00)
Dollars to the Trustees of the Upper Path Valley Presbyterian
Church at spring Run, Pennsylvania for its general purposes.
SECOND
I bequeath all tangible personal property I own at my
death to my wife, Kathleen E. Stewart, if she is living on the
31st day following my death, but if she is not then living, I
bequeath the same to my son, Gerald E. Stewart.
THIRD
I give the rest, residue and remainder of my estate to my
son, Gerald E. Stewart, but if he is not living, I then give
the rest of my estate to my daughter-in-lawr Lois J. Stewart,
provided that at the time of my son's death she is married to
and living with him.
FOURTH
In the event my son and daughter-in-law are not living to
take under the foregoing provisions, I give the rest, residue
and remainder of my estate in equal shares, per stirpes, as
follows:
A. To my sister-in-law, Helen S. stewart.
B. To my brother, William P. stewart and Zelda s. stewart,
his wife.
C. To my brother, Clair W. stewart and Mary Lou stewart, his
wife.
D.
To my wife's sister, Hazel C. Murray.
To my wife's sisterr Helen C. Goodyear.
To my wife's brother, Wayne F. craig and Loretta craig,
his wife.
~
~Q wife's brother, Camp M. craig and Lucille craig, his
wife.
E.
F.
G.
H. To my wife's sister, Treva C. Gabler and Adam Gabler, her
husband.
The aforenamed married couples shall take as tenants-by-
the-entireties, but if both spouses predecease me, then such
share shall be distributed to such of their children living at
the time of my death in equal shares.
FIFTH
My personal representative shall have the following powers
in addition to those invested in him by law and other
provisions of this will, applicable to all property, whether
principal or interest, exercisable without Court approval in
the absolute discretion of the fiduciary and effective until
actual distribution of all property:
A. To retain any and all assets of my estate, real or
personal, without regard to any principal of
diversification or risk.
B. To sell at public or private saler to exchange, subdivide
or to lease for any period of time any real or personal
property, and to give options for sales, exchanges or
leases, for such prices and upon such terms and conditions
as deemed proper.
C. To compromise any claim or controversy without approval of
any beneficiary.
D. To make any qualified disclaimer from my estate with
respect to assets in my wife's estate, and to acknowledge
and effect any qualified disclaimer of benefits in my
estate which my wife might make.
E. To exercise any law-given option to treat administration
expenses as either income tax or estate tax deductions,
without regard to whether the expenses were paid from
I'
I "
'.
, ,
,
,
./
li.'
REV-1547 EX AFP (12-9S~ I I
CD"fWHWrA\1It Of I'INHSYlY1NIA I ACN
O[P'A'"'"' or A[V'"..[ NOTICE or INItERlTANtr lAM
BUA[AU Dr INDIVIDUAl IAltlS '. APPRAJSEHENT I AllOWANCE OR DISAllOWANCE
DlPI. leObOI I 0 05
"'AAIS,"AC, P' 11\10'00" >. or DEDUCTIONS AND ASSESSMENI OF TAM DATE 8- -96
ESTA TlCoF--~fE\lAiff"~~=~" Gt'~GE ......Il..."iLE. .tro.L...~ 21T6~O 30r.... .,~.
DATE OF DEATH 02-02-96 COUNTY CUMBERLAND
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT / SUBMIT TIlE UPPER PORTION OF TillS FORM WITIt YOUR TAX
PAYMENT TO THE REGISTER OF WILLS. MAXE CItECK PAYABLE TO "REGISTER OF WllLS/ AGENT"
REMIT PAVMENT TO:
101
LOWELL R GATES ESQ
GATES 8 ASSOCIATES
1013 MUMMA RD STE 100
LEMOYNE PA 17043
REGISTER DF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
~
A...ount Ra...l H.d
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ....
iiE'v:is4i-EiC"Fj.--nZ:9SrNii;--IcE""eiF-YNHEiiiTANCE-TAiC-;iPPRiiisEHENT-,--"L.DiwANcE-i:fli------------ - ----
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF STEWART GEROGE H FILE NO. 21 96-0302 ACN 101 DATE OB-05-96
TAX RETURN WAS:
I ACCEPTED AS FILED
1 X I CHANGED
SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l Est.t. (Schedule Al 11>>
2. Stocks and Bonds (Schedule 8) (2)
3. Closely Hald stock/PartnershIp Interest (Schedule C) (3)
4. Hortg.gas/Nota. Receivable (Schedule OJ (4)
S. Cash/Bank Deposits/Misc. Parsonal Property (Schedule EJ IS)
6. Jointly Owned Property CSchedule F) (6)
7. Transfers CSchedule G) (71
8. Total Assets
.00
.00
.00
.00
2.150.00
.00
.00
IB)
2.150.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adn. Costs/Hise, Expenses (Schedule H) (9)
10. Debts/Hortgage Liabilities/LIens CSchedule I) (101
11. Total Deductions
12. Het Value of Tax Return
13. Charitable/Gavernnental aequests (Schedule J)
14. Het Value of Estate Subject to Tax
9,707.50
.00
Ill)
112)
113)
114)
9.707 ,0
7,557.50-
.00
7,557.50-
NOTE:
If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of abh returns assessed to date.
ASSESSMENT OF TAX:
15. Anount of Line 14 at Spousal rata (15)
16. Anaunt of LIne 14 taxable at Lineal/Class A rate (16)
17. Anount of LIne 14 taxable at Collateral/Class a rate (17)
18. PrIncIpal Tax Due
TAX CREDITS:
PAYHENT
DATE
.00
.00
.00
X .00=
K .06=
X .15=
I1BI
.00
.00
.00
.00
RECEIPT
NUMBER
DISCOUNT (+1
INTEREST 1-)
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 $1/ NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI. YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
"'
RESERVATION I Eltat.. of dlCldlnt. dying on or blfor. Dlc,.ber 12, 1982 .. If any future Int.r..t In thl ,,'et. 1. tran,farrad
In Po.....lon or enJoy..nt to Cl... B leo1Ia',ral) blneflclarl.. of thl dlcadant aft't thl ..plratlon of any I.lat, for
11', or 'or y..r., tha Co..onN..lth hlr,by '.pr..,ly t...rv.. thl right to apprals. and ...... tran,f.r Inherltancl Ya.a,
at the lawful cta., B (col1.taral1 rat. on any such future Int.r..t.
PURPDSE OF
HOTlCEI
To fulfill thl requlr...ntl of Section 2140 of thl Inherlt.nel and [,tat. Ta. Act, Act ZZ of 1991. 72 P.$.
Slctlon 21liD.
PAV"EHT:
D.tach thl top portion of this NoUn IInd sub,it with your pay..nt to the RIghte, of Willi prlntad on thl taver.. ,Idl.
u"a" chick 01'" lonay ordu. payable tal REGISTER OF HILLS, AGENT
All pay.ent. r.c.lv.d .h.11 flr.t b. appll.d to .ny Int.r..t which lay be due with any re.alnder appll.d to th. tax.
REFUND <<CR) I
A r.fund of . tax cr.dlt, which wa. not r.qu..t.d on the Tax R.turn, .ay b. r.qu..t.d by cOlplatlng an "Application
for Rafund of Pann.vlvanla Inh.rltanca and E.t.t. la." IREV-1313). Appllc.tlons .ra avallabla .t tha Offlc.
of tha Regl.t.r of Will" any of the 23 R.v.nu. District Dfflc.., or by calling the .p.clal 24-hour
an.warlng sarvlc. nueb.r, for for., ordarlngl In Pennsylv.nl. 1-800-362-2050, out,ld. Penn'Ylvanla and
within local Harrl.burg ar.a (717) 787-8094, TOOl (717) 772-2252 IH.arlng I.palrad Only).
OBJECTIONS, Any party In Int.rest not .atl,flad with the appral.e..nt, .llowance or disallowance of daductlons, or a.......nt
of t.w (InclUding discount or Intar..t) a. .hown on thl. Notlc. .u.t Object within .Ixty (60) day. of r.c.lpt of
tnls Hotica by:
uwrltt.n prot..t to the PA neparteGnt of Ravenu.. 80ard of App.als. nept. 281021, Harrisburg, PA 17128-1021. OR
--.Iactlon to have the .att.r d.t.r.lned at audit of the account of the par.onal r.pr..antatlve, OR
--appeal to the Orphan.' Court.
ADHIN
ISTRAlIVE
CORRECTIONS,
Factual .rrors dlscov.r.d on thl. ...e...ant should ba .ddr....d In writing to: PA n.part..nt of R.vlnu.,
Bureau of IndIvidual Ta..s, ATTHI Po.t A..es...nt Review unIt, n.pt. 280601, HarriSburg, PA 17128-0601
Phon. (717) 787-6505. S.a page 3 of the booklet "In.tructlons for Inherlt.nc. Ta. R.turn for. R..ld.nt
O.c.d.nt" (REV-1501) for an explanation of adelnl.tratlvely corr.ctabl. .rror..
OISCOUNT:
If any ta. due I. paid within three (3) calendar aontn. .fter the decedent'. de.th, . flva p.rc.nt (5~) discount of
the tax paid I. allowed.
PENAl TV:
Th. 15~ tax aan..ty non-participation penalty I. coeput.d on the tot.1 of the t.. ftnd Int.r..t a".,sld, and not
paid b.for. J.nuary 18, 1996, the flr.t day .ft.r the and of tha tax a.nesty parlod. Thl. non-participation
panalty I. app.alable In the .... eannar .nd In the the .a.. tl.e p.rlod a. you would appeal the t.. .nd Inter..t
th.t has baan .......d a. Indlcatad on this notice.
INtEREST:
Inter..t I. charged begInning with flr.t day of delinquency, or nln. (9) .onth. and on. CI) day frOI the data of
death, to tha date of p.y.ent. t.... which becaoe delinquent before January I, 1982 b.ar lnt.r..t .t the rat. of
.1. C6~) p.rcant per annua calculated at . d.lly rata of .000164. All ta... which b.ea.e delinquent on and aftlr
J.nuary I, 1982 will bear int.r..t at a rat. which will vary fro. catondar y.ar to calondar Y.lr with that r.t.
announc.d by the PA nepart..nt of Rovlnua. Th. IPpllcft~l. Intar..t r.te. for 1982 through 1996 Ira'
!!!! Inhr..t Rat. Dally Inhrest FactDr !!!r Inhrest Rato Dally Intera.t Fllctor
1982 20iC .000548 1987 9> .000247
1981 16:< .000418 1988-1991 ll~ .000101
198ft IU .000301 1992 .~ .000247
1985 13iC .000356 1993-1994 n .000192
1986 ,.~ .000214 1995-1996 .~ .000247
uIntar..t I. calcu1l!ltad .. follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
a-Any Hotlce i.su.d .ft.r the t.. b.co.e. delinquent wIll refl.ct an intlra.t calculatIon to flft..n (IS) day.
bayond tha d.te of the a.......nt. If pay.ent Is e.d. .ft.r the lnterut co.put.Uon data shown on the
Notlc., additional lnt.re.t .ult b. calculated.
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