HomeMy WebLinkAbout96-00379
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"NO Lfo:frfrgl~S"
FOR DAns O. DUTH Anla 12/31/91 CHICK HIRI
.. " SPOUSAL 0
POVlRTT CRlDn IS CLAIMID
PILI HUMIIR
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COMMONwUtfH Of ,INNnWANIA
Dr'A.tMINT Of A(VINU(
DIP! 1I0bOl
HAUI~IUJlQ. PAt. 111210601
N' NAM IV. . I . AND Ml
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
l INIIAl
ROWE, Florence M.
IAl:a UII Y NUMI R
A
OAII
166-20-2670
Q} 1. Original Return
o 4. limi'ed Ella'e
3/9/96
o 2.
215 North 33rd Street
Camp Hill, PA 17011
c..." Cumber land
o 3. Remainder Return
(fa, do'.. of dea,h pria, 'a 12.13.82)
o 5. Fede,al E.'ale Tax
Return Required
_ B. Total Number of Safe Deposit Bous
.)./
COUNTY CODE
II'
M I A
A Of IIR H
7/17/11
Supplemental Return
o 040. Future Interest Compromise
(far dOl" of dea,h aher 12.12-B2)
[] 6. Decedent Died Testote 0 7. Decedent Maintained a living Trust
(Allach copy a' Will) (Allach copy of T,ulIl
ALL CORRESPONDENCE AND CONFIDENnAL TAX INFORMAnON SHOULD BE DIRECTED TO:
NAMt ' MPltl MAILING AOOR(5
Richard L. Placey, Esquire
lfPH Nt NUMI
236-9577
1. Real E"a'e (Schedule AI ( I)
2. S'ack. and Band. (Schedule B) ( 2)
3. Cla.ely Held S'ack/Panne"hip In'e,e" (Schedule C) (3)
4. Mangage. and Na'el Receivable (Schedule D) ( 4)
5. Cash. Bank Deposits & Miscellaneous Penanal Propenyl 5)
(Schedule EI
6. Jain,ly Owned P'apeny (Schedule F)
7. T,ansfe" (Schedule G) (Schedule l)
B. Talal Grall Aile" 1'0'01 line. 1.7)
9. Funeral Expenses. Administrative Costs. Miscellaneous ( 9)
Expen... (Schedule H)
10. Deb", Mangage liabili'ie., lien. (Schedule I)
11. Ta'al Deduction. 1'0'01 line. 9 & 10)
12. Ne' Value a' EI'a'e(line B minu.line 11)
13. Charilable and Gavernmen'a' Bequ.." (Schedule J)
14. Ne' Value Subject 'a Tax (line 12 minu.line 13)
15. Amount of line 1.( taxable a' 6% role
(Include value. f,am Schedule K or Schedule M.)
16. Amount of line 1 A lax able at 15% rate
(Include value. from Schedule K or Schedule M.)
17. Principallox due (Add 'ax 'ram line 15 and from line 16.1
18. Credits Spousal Poverty Credit Prior Paymenls
+ +
19. II line lB i. grea'e, ,han line 17, en'er ,he diflerence an line 19. This i.,he OVERPAYMENT,
aD .It:r.r.l"ll,I.U......TI.l1..11,...j.I.'...'n.I....(,It!r.r.w:1.'I.III..rJ.,u~'J..,.hlilll
20. If line 17 is greater than line lB, enter the difference on line 20. This is the TAX DUE.
A. Enler the inlerest on the balance due on line 20A.
B. En'er ,he 10101 of line 20 and 20A an line 20B. Thi. i. ,he BALANCE DUE.
Mako Chock Payablo la, Rogl.to, of Will., Agont
. . BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH..
!J~d" penalti.. of perjury, I declo,e Iho' I havo uamined .hi. re'urn, including accompanying IChedul.. and "'a'emenll, and '0 ,he be" of my kna"ledae and beliot.
II " true, (orreCl and camplere. I declar. Ihol 011 real eslol. has been reported altfue market value. Declaration of preparer other lhon ,he personal, rese flye IS
based on all information of ...,hieh preparer "os any knowledge. F -
$IGNA U",Of"" N",$PON~"'tfO'''"NGA'C'tC- AOO",$$ COP acey & \~right OA"') /, //1
. Box 99, Hb ., PA 1710B ,~
Bene. c/o Placey & \~right OA"S;-J4// /
Box 99, lib PA 1710 (_/7.~t/ /",
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PLACEY & WRIGIIT
P.O. Box 99
IIarrisburg, PA 1710B
509.56
( 6)
(7)
7,B5B.60
( 8)
5,907.54
(10)
(11)
(12)
(13)
(14)
lIS)
2,460.62
)( .06 =
(16)
)( .15 =
(17)
Discount
7.3B
Interesl
(IB)
(19)
(20)
(20A)
(208)
q~
YEAR
.379
NUMB!'
B,36B.16
5,907.54
2.460.62
2.460.62
147.64
147.64
7.3B
140.26
140.26
..
Act #48 of 1994 provides lor the reduction 01 the tall rates Imposed on the net value 01 transle,. to or 'or
the use 01 the spouse. The rates os prescribed by the statute wl\l be:
e 3% (.03) will be applicable for estates of decedents dying on or after 7/1194 and belore 111/96
. 2% (,02) will be applicable for estotes of decedents dying on or after 1/1196 and belore 111/97
. 1% (.01) will be applicable for estates of decedents dying on or after 1/1197 and before 1/1198
. Spousal transfers occurring on or ofter 111/98 will be ellempt from Inheritance tall.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK kllN THE APPROPRIATE BLOCKS.
YEt ~9
1. Did decedent make 0 transler and:
a. retain the use or income 01 the property tronslerred, ...................................................,...
b. retain the right to designote who sholl use the properly translerred or its income, ...............
c. retain 0 reversionary interest; or .........,...................................................,..........,.......,..
d. receive the promise lor Iile 01 either payments, benefits or care~ ..........,...............,............
2. II death occurred on or belore December 12, 1982, did decedent within two years preceding
death transfer properly without receiving adequate consideration~ II death occurred aher
December 12, 1982, did decedent transfer properly within one year of death without receiving
adequate consideration~.., .........."......, ,.........., ............., ...,.. ,........... .....,.....,.,..........,........
3, Did decedent own on 'in trust lor' bonk account at his or her deathL.................,..................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN,
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SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
Please Print or Type
fiLE NUMBER
'*'
COMMOHWfA1.TH 0' 'fHNSY1.YANIA
INHllnANCI TAX lnulN
IISIDINT DICIDIHT
ESTATE Of
FLORENCE M. ROWE
IAII prop.rty lol",lv"'"." with ,h. Illht .f Surwlvonhlp mu" b. dl.do.... 0" Schedule F1
VALUE AT
DATE OF DEATH
ITEM
NUMBER
DESCRIPTION
1.
Mellon Bank
principal -
Interest
Certificate
$197.78
$ 11. 78
of Deposit 0-A02152-C
$
209.56
150.00
150.00
2.
Anniversary Ring
Diamond Ring
3.
4.
Miscellaneous Personal Effects
NO VALUE
(See bank statement attached to Schedule F)
TOTAL IAlsa enler on line 5, Recopilulotion) S
509.56
IAhDCh additional 8y'- )( 11- ,hut, if more ,poce i, "..d.d.l
I
II>l-UOIfU.ll2-l1t
\
SCHEDULE F
JOINTLY.OWNED PROPERTY
,;~
COMMONWEALTH Of 'lNNnlVANIA
INHUITANCE TAX RnURN
IlUIDENT DECEDENT
FILE NUMBlA
ESTATE OF
FLORENCE M. ROWE
Joint ,.nont(I)'
ADDRESS --------iiLA'iioNItUP TO DiCiDENl
---
215 North 33rd Street Gon
Camp Hill, PA 17011
NAME
A, Wallace G. Heffner
B, Chris A. Rowe
,
5-B Glenwood Drive
Camp Hill, PA 17011
Gon
C,
ITEM LETTER DATE
NUMBU FOR MADE DESCRIPnON OF PROPERTY TOTAL VALUE DECD'S DOLLAR VALUE OF
JOINT JOINT OF ASSET 'l4> INT, DECEDENT'S INTEREST
TENANT
" A 11/90 Mellon Bank Certificate 0
Deposit 215-080889-C
principal - $ 1,076.81
Interest - $ 16.22 $ 1,093.03 50'/, $ 5.lli.52
2. B 07/77 Mellon Bank Savings
210-400387
principal - $5,805.92
Interest - $ 2.41 5,1l011.33 50'~ 2,904.16
3. B 10/94 Mellon Bank Certificate 0
Deposit 36232
principal - $7,000.00
Interest - $ 111.53 7,111.53 50'/, 3,555.77
4. A 08/95 Mellon Dank Checking
884-019-1228 3,1l52.15 100'~
(Exclusion per 1707(c)(3)
of Inheritance and Estate
Tax Act) $3,852.15
-3,000.00 1l52.15
(See bank statement attilC led)
TOTAL (Aha .n'If on line b. Rlcapltulalion) S 7,1l58.60
Jolntly.own.d p,op.rty.
rj~ mar. 'pacI ., n..ded '"11'" udd.,.onnl ,h..h o/lome ",.1
"Yount.. (1.11'
~~
COMMOHWI!AlTH 0' ,U"'NnLVANIA
IHHUITANCI! TAl UTUIH
InlOlNT DlClDlHT
STATE OF
ITEM
NUMBER
FLORENCE M. ROWE
1.
A. Funeral Expenul:
Myers-Harner Funeral Home, Inc.
1.
B. Adminlllratlve Caltl:
2.
3.
A,
C.
1,
2,
3.
A.
5,
6.
7,
8.
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Pleale Print or Type
fiLE NUMBER
DESCRIPTION
Personal Reprosenlative Commissions
Sodal Security Number 01 Personal Rep,os.nlative: ,-.
Year Commissions paid
Atlornoy Fees
Placey (, Wright
Family exemption
Claimant
Address 01 Claimant at decedent's death
Streel Address
City
Probate Fees
Relationship -'
State
Zip Code
Mllcellaneoul Expenle..
Ann Markley, Tax Collector - debt of decedent
Bell Atlantic-PA - debt of decedent
Oakwood Center Radiation Oncology - debt of decedent
Miscellaneous expenses (thank you notes, stamps, etc.
Reserve for future costs and expenses
AMOUNT
$ 5,038.00
N/A
600.00
N/A
N/A
4.90
11.02
37.06
16.56
200.00
TOTAL (Also enler on line '1, Recapitulalion) IS
(II more space is needed. insert additional sheets 01 same sin.)
5,907.54
,_,.,OJ,,.
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...\IIUIHII"UU. .'KSNHl'I.\'.\SI.\ ItI0H. UO'.'.
11 " "'.0111
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Muy 8. 1996
Register of Wills
CUMBERLAND COUNTY COURTHOUSE
One Courthouse Square
Carlisle, I' A 17013
00 W. :0
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RE: Estate of Florence M. Rowe
No Letters [nheritanee Tax Retum
Dear Madam/Sir:
We enclose herewith for filing, in duplicate, Pennsylvania Inheritance Tax Return
in the captioned estate, together with our escrow check in the amount of Fifteen ($15.00) Dollars
to cover the filing fee.
Also enclosed please find our escrow check in the amount of One Hundred Forty
and 26/[ 00 ($ [40.26) Dollars made payable to Cumberland County Register of Wills, Agent, in
payment of inheritance tax calculated to be due.
Please return your acknowledgment for the filing of the same to the undersigned
in the enclosed, stamped, addressed envelope.
Thank you,
Very truly yours.
.-).
I'LACEY &A
G2::IT. :/
\ / ,/
I ..
1- - / I.
Jichard-b;-I'facey____..
----- ~
RLI':hsk
Enclosures
1I0001W II 1""'1
112824 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
'*
DNa' AA
RECEIVED FROM:
a
ACN
ASSESSMENT Il'
CONTROL iiI
NUMBER
AMOUNT
RICHARD L PLACEY ESQUIRE
101
$140.26
F' 0 BUX 9'1
HARRISBURG, PA 17100
'OtOHflf-
ESTATE INFORMATION:
I!:'I FILE NUMBER
~ 21-1996-03'/9
I!:'I NAME OF DECEDENT
1;,1 R OF
II DATE OF PAYMENT
m POSTMARK
COUNTY
SSN 166-20-2670
(FIRST) IMII
C
DATE OF DEATH
m TOTAL AMOUNT PAID
S140.26
PB
REMARKS
RICHARD L PLACEY ESQUIRE
SEAL
CHECK II 1017
RECEIVED BY
'StGNATURE
I
REGISTER OF WILLS
MARY C. LEWIS
REGI!3TER OF WILLS
----
. _ ..---...AJI~ .-."'l>llY .-.,:.
REV-lS47 EX AFP 02-951 *'.
CDHHONWUl III 01 III NHSVl VANIA ~.
DEPARIH[HT or RlVr.NU[ '. NottC[ or INUERlTAHCE TA)(
BUREAU Dr INDiviDUAl IAlllS ;. _.' APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
D[Pl. ,"06'1 OF DEDUCTIONS AND ASSISSNENT OF TAX DATE 08-19-96
tlARRI5IlURG, PA 111za.0601 ~
EST-ATE OF ROwr===f'lOREtICE~O-H FILiitio:---"2196-0319
DATE OF DEATH 03-09-96 COUNTY CUMBERLAtlD
ACN
10l
NDTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBNIT TIlE UPPER PORTION OF THIS FORH WITH YOUR TAK
PAVNENT TO THE REGISTER OF WIllS_ NAKE CHECK PAYABLE TO "REGISTER OF WIllS. AGENT"
REMIT PAYMENT TO:
RICHARD L PLACEY ESQ
PLACEY & WRIGHT
PO BOX 99
HBG PA 17108
REGISTER OF WILLS
CUMBERLAtlD CO COURT HOUSE
CARLISLE. PA 17013
Anount Reni Ued
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS .....
RW:i!i4-j-EX"AFP-iiz:9SrNoYicE--oi'--fNHERiTANCE-YAx-il-PPRAiSEHENT-,--ALi-oWAN-CE-oR'---m--------m
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF ROWE FLORENCE H FILE NO. 21 96-0379 'ACN 101 DATE 08-19-96
TAX RETURN WAS: I X I ACCEPTED AS FILED
CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule Al Cl)
2. Stocks and Bonds (Schedule OJ 12l
3. Closely Held stock/Partnership Interest ISchedule C) (3)
4. Mortgages/Hotes Receivable (Schedule OJ (4)
S. Cash/Bank Deposits/Misc. Personal Property (Schedule EJ (5)
6. JolnU1 Owned Properly (Schedule F) I & I
7. Transfers (Schedule G) (7)
8. Tolal Assels
.00
.00
.00
.00
509.56
7.85B.60
.00
181
8.36B.16
APPROVED DEDUCTIONS AND EXEHPTIONS:
9. Funeral Expenses/Adm. Cosls/Hisc. Expenses ISchedule H) (9)
10. Debls,"orlgage Liabilities/Lions CSchedule 1) 1101
11. Tolal Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests (Schedule J)
14. Net Value of Estate Subject to Tax
5.907.54
.00
(111
1121
1131
1141
~.q07 ~4
2.460.62
,00
2.460.62
If an assessment was issued previously, lines 14. IS and/or 16, 17 and 18 will
reflect figures that include the total of ~ returns assessed to date.
ASSESSHENT OF TAX:
15. Amount of L1ro 14 at Spousal rato (15)
1&. Amount of line 14 taxable at Lineal/Class A rate (1&)
17. Anount of line 14 taxable at Collateral/Class 8 rate 1171
18. Principal Tax Due
NOTE:
.00 X .00=
2.460.62 K .06=
..00 X ,15=
1181
.00
147.64
.00
147.64
TAX CREDITS:
PAYH6NT
DATE
05-0B-96
DISCOUNT 1+1
INT~REST I-I
7.38
RECEIPT
NUNBER
AA1l2824
AHOUNT PAID
140,26
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
147.64
.00
.00
.00
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CAlCUlATIDN OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS lESS THAN $1. NO PAYNE NT IS REQUIRED.
IF TOTAL DUE IS REflECTED AS A "CREDIT" ICRI. YOU NAY BE DUE
A REFUND, SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS..
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AESEAYATION: E.tate. of decedents dying on or b.for. Dec..ber IZ. 198Z .- if any future interest in the estate 11 transf.rred
In pO.le..lon or anJoy~ent to Clasl B (collateral) beneflciarle' of the decedent after the .~piratlon of any e.tate for
life or for year.. the Co.~onwealth hereby aMPre..lY re..rva. the right to appraise and asse,. transfer Inheritance Ta~e'
at the lawful Clall B (collateral) rata on any such future Interest.
PAYHENT:
Detach th. top portion of th1_ Hotlce and subelt with your payaant to the Regl.ter of Will. printed on the revers. .ide.
~."ake check or .onay ordu payable to: REGISTER OF' HILLS, AGENT
All payaont. roca1vad shall flr.t be applied to any Interest which ~ay b. due with any reaainder applied to the taM.
AEFUND (CA): A refund of a tax crad1t. which was not requeltad on the Tax Aeturn, .ay be requested by coapleting an '"Application
for Aefund of Pennsylvania Inheritance and E.tate Tax" (AEY.1313). Application. are available at the Offlc.
of th. Raglster of Will., any of the Z3 Aavenue DI.trlct Office.. or by calling the special Z4.hour
answering sarvlce nuabar. for fora. ordering: In Pennsylvania 1.800.36Z.Z0S0. out.1de PennsYlvania and
within local Harrisburg ar.a (111) 161.80910, TDD' (111) l1Z.ZZSZ Wearing lapaired Only).
To fulfili the requlreaant. of Section ZI40 of 'he Inheritance and E.tnte Tax Act. Act ZZ of 1991. lZ P.S.
Section ZIIoO.
PURPOSE OF
HOTICE:
OBJECTIONS: Any party in Intera.t not satlsflad with the appraise~ent, allowanca or dlsallowanca of deductions, or a..e.s..nt
of tax (Including discount or Intare.t) al shown on this Notlca aUlt object within sixty (60) day. of receipt of
this Notice by:
--writtllln prot..t to the PA Olllpar:.t.ent of Rov.nue. Board of Appellls, nept. Z81021. Illlrrlsburg, PA 11IZ8.IOZI, OR
--ellllctlon to havllI the aatter detor.lned at audit of the account of the parsonal reprasentatlve, OR
--appeal to the orphanl' Court.
ADHIN
lST.AnVE
COAAECTIONS:
DISCOUNT:
Factual IlIrror. discovered on thll assass.llInt should be addressed in writing to: PA Dapartaent of AllIvlllnua,
8urlllau of IndlvldulIl Taxas, ATTH: Post Asslllss..nt Revllllw Unit, nept. 280601, Harrisburg, PA 11128-0601
Phon. (717) 167-6505. See paglll 3 of the bookllllt "Instructions for Inherltanclll Tax AllIturn for a Ae.ldent
aecedent" CAEY-ISOI) for an explanatl~n of adalnlstratlvalY corr.ctllbla errors.
If any tax due Is paid within thralll (3) calendar aonth. after the decedent.s death, a five percent eSX) discount of
thlll tax paid I. allowed.
The IS~ tax aanesty non.partlclpation penalty I. co.puted on the total of the tax and Interest alless.d, And not
paid b.fore January 18. 199&. the first day IIftlllr the und of thlll tax aanesty periOd. This non.partlclpatlon
penalty Is APp.alable in the la.. aanner and in the the sa.e tlae p.rlod ftS you would appeal the tax and Intere.t
that has bee~ aSlelsed as Indicated on this notice.
Tnterest Is charged bog Inning with first day of delinquency, or nln. (q) Donths and one (I) dllY froa the date of
death. to the date of payaent. Ta.es which beca.e dlllllnquent before January I. 198Z bear Interest at the ratlll of
six C&~) parclllnt per annua calculated at a dally rate of .0001&10. All taxes which becaee delinquent on and alter
January I, 1982 will bellr Interest at a rate which will vary fro. calendar year to calendar year with that rllt.
announced by the PA aepart.ent of Aevenue. The applicable interest rates for .198Z through 1996 ara:
'!!!! Inter..t ""te DallY Interast rllctor !!!r tnterast Allte o"IIY Intarast F"ctor
198Z 20~ .000SIo8 1981 OX .0002'"
1983 I&X .000U8 1988-1991 lIZ .000301
198ft 1l~ .000301 1992 9X .000241
1985 13~ .0003S6 '1993-1994 ]X .00019Z
198& \OJ( .000Z74 19lJS.199& 9X .0002107
..Intlllrast Is calculated a. follows:
PEHAl TV:
INTEREST:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTDR
..Any Notice Issued after the tllX becoee. delinquent will rlllflect an Intere.t calculation to fiftean (15) days
beyond the date of the ass8..aent. If pay.ent is aade after the intare.t co.putatlon date shown on the
Notice, additional Intere.t aust be calculated.