HomeMy WebLinkAbout96-00403
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COMMONWEAL TH OF PEHHSYL VANIA
OATE,
SUBJECT, Docketing Nonresident Decedent
File Information
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TO:
of wiqs
FRO"':
John Riedman
Specialty Tax/Nonresident Unit
Inheritance Tax Division
Bureau of Individual Taxes
Department'of Revenue
Attached is nonresident decedent file information concerning taxable
property located in your county.
Please docket and file the attached information so it may be available
for future reference.
Thank you.
Attachment
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REV-537 EX AFP 112-951 ~'NOTICE OF NONRESIDENT INHERITANCE ACN
co.no.u,"' 0' ,',o.m"O'A ~... I TAX APPRAISEMENT. ALLOWANCE OR 101
:~:~:~.~~',~~'~~~~:~[IAXIS ~ ~ DISALLOWANCE OF DEDUCTIONS. DATE 05-20-96
O[PI. ,.,,,," AND ASSESSMENT OF TAX
tlARAISBUAC, J'lA I1US-DbOl .,
ESTA TiCOF S fOUGlj='~~=."~i-RE N{~~~" E O~_"~"_~_~__~,~----- ="" i:li. E~ NO"'.-=--~9-9.-96-:'"of9'1===
DATE OF DEATH 02-08'95 DOMICILE NON-RESIDENT
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT TIlE UPPER PORTION Of TIllS NOTICE WITI! YOUR TAX
PAYMENT. MAKE CHECK PAYABLE TO "COMMONWEAL TIt Of PENNSYLVANIA"
MICHAEL J WILSON ESe
LAWS ETAL
20 ERFORD RD STE 215
LEMOVNE PA 17043
REMIT PAVMENT TO:
DEPARTMENT OF REVENUE
DEPT. 280601
HARRIS8URG. PA 17128-0601
Anount Renltted
CUT ALONG THIS LINE 11- RETAIN LOWER PORTION FOR YOUR RECORDS ~
ifiv:S3Y-EX--liFP--iiF9Sj--N'oiYCE-OF-iiiiN'RESiiiENTiNHEifiTAiii:-CTAx-AppRA-isEHENT:--liLi:.owAiici-oil----
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF STDUGH IRENE E FILE NO. 99 96-0191 ACN 101
TAK COMPUTATION METHOD ELECTED: I X I FLAT RATE I) PROPORTIONATE
TAK RETURN WAS: I XI ACCEPTED AS FILED I) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Est.te CSchedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Hortg.ges/Hotes Receivable (Schedule D)
S. Cash/Bank Deposits/Hisc. Personal Property CSchedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers CSchedule G)
8. Total A.sets
DATE
05-20-96
II)
12)
13)
14)
15)
1&)
171
175.000.00
.00
.00
.00
5.000.00
.00
,00
(8)
180.000.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adn. Costs/Nlsc. Expenses CSchedule H) C9)
10. Debts/Hortgage Liabilities/Liens CSchedule 1) C10)
11. Total Deductions
12. Net Value of rax Return
13. Charitable/Govern.ental aeqUests CSchedule J)
14. Net Vatue of Estate Subject to rax
.00
.00
1111
112)
1131
1141
.00
180,000.00
.00
180,000.00
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 .t Spousal rate CtS)
16. Anount of Line 14 taxable at Lineal/Class A rat. (16)
17. Anount of Line 14 taxable at Collateral/Class 8 rate (17)
18. Principal Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+ I
DATE NUMBER INTEREST I-I
.00 X .00=
180.000.00 X ,06=
.00 X .15=
118)
.00
10.800.00
.00
10.800.00
AMOUNT PAlO
03-07-96
AAI02857
320.11-
11,123.00
I TOTAL TAX CREDIT
!BALANCE OF TAX DUE
I INTEREST AND PEN.
I TOTAL DUE
10.802.89
2.89CR
.00
2.a9CR
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTEO AS A "CREDIT" ICRI. YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS,)
~
RESERVATION: E,tetl' of dlCldlnt. dying on or blfar. Dlc..b.r 12, 19a: -- If any future Int.r..t In thl ..tats I.
tranlf.rnd In po.....lon or enjoy.,nt to ellu II (colbt'tall blneflclartl' of thl dlud.nt after thl uplratlon of lIIny I.tatl
'or II" or for Y"'" thl Co.~..lth her.by Ixpressly r...rv.. thl rlght to appr.l.. end ...... trens',,, Inherltane. TI_.'
.t t~ .Iw'ul el,.. a (co11et.re1l r.t. on any such future Int.r..t.
PURPOSE OF
NOTICE:
OBJECTIONS:
AO"I"-
15TAA lIVE
CORRECTIONS:
DISCOUNT:
REFUND (eRl s
PENALTY:
INTEREST 1
TO RE"lT
PAYHEHTt
To fulflll thl ,..qulre.ants 01 Slctlon ZlftD of thl Inh.rlt.ncI and Estat. Tax Act, Act ZZ of 1991. UZ P.S.
Slctlon 21401.
Any petty In lnter..t not ..tl,fl,d with thl .ppr.I....nt, .11owancl or dlsallowancl of deduction., o~ a......~t
of tax (Including dl.count o~ Int.~..t) a. .hown on thl. Hotlc. .u.t obj.ct within .Ixty (60) days of ~.c.lpt of
this Notlc.,
-Obj.ctlon. lay b. lad. by:
.-w~ltt'n prot..t to thl PA D.pa~t"nt of R.v.nu., Board of App.al., D.pt. 281021, Ha~~I.burg, PA 17128-1021, DR
-..llctlng to hay. the .atte~ d.ter.ln.d .t audit of thl per.onal ~epr...ntatlvl, DR
--app..l to thl Orphan.' Cou~t of Dauphin County, Cou~t Hou.., Har~l.burg, PA 17101,
Factual .r~o~' dl.cov.r.d on thl, ........nt should b. add~..sed In w~ltlng tal PA Departe.nt of R.v,nu.,
Bu~.au of Individual Tax.s, ATTHa Po.t As...s.ent R.vllw Unit, Dlpt. 280601, Ha~rlsbu~g, PA 17128-0601
Phonl (7l1) 187-6505. S.. pag. 1 of the bookl.t "Inst~uctlon. for Inh.rltanc. Tax Return for. Honr..ldent
D'cldent" (REV.1116) for an I.planatlon of adalnlstratlv.ly co~~'ctable .rror.,
If any taK due I. paid within thr.. (1) lonth. after the dlc.d.nt'. d.ath. a discount of flv. p.rcent (5~) of
the tax paid I. .llowed,
A refund of . ta. cr.dlt, which wa. not r.qu..t.d on the TaK R.turn, ..y b. r.qu..t.d by coapl.tlng an "Application
for R.fund of P.nn.ylvanla Inh.rltanc. and E.tat. TaK" (REV-l111). Application. are available at the Office
of the R.gI.t.r of Will., any of the 21 R.v.nu. DI.trlct Offlc.. or f~ol the D.pa~tl.nt's 24-hout an.w.rlng ..rvlc.
nu.b.r. for for.. orderlngt In P.nn.ylvanla 1-600-362-2050, outside P.nn.ylvanla and within local Har~l.burg ar.a
(117) 781-6094, TOOl (711) 772-2252 (H..rlng I.pal~.d Only).
The 15~ taK aanesty non-participation Plnalty I. co.puted on the total of the ta. and Int.r..t .......d, and not
paid b.fore Janua~y 18, 1996, the flr.t day a,t.r the .nd of the tax aan..ty p.rlod, This non-participation
p.nalty I, appealable In th_ .... .ann.r and In the the s... tl.. pe~lod .s you would appeal the tax and Int.r..t
that ha' b.en .......d a. Indlc.ted on thl_ not Ie..
Internt Is ch.~ged beginning with first day of delinquency or nln. (9) .onth. and on. (I) day frol the date of
dl.th to the date of p.y..nt. T.... which b.ca.. dlllnquent be fori J.nu.ry 1, 1982 bea~ Inter..t at the rate of
.Ix (6~) p.rc.nt p.r annul calculated at a dally rat. of .000164. All tax.. which beca.e delinquent on and aft.r
January 1, 198Z wUl bear Int"..t at. r.t. which will vary froe callndar year to calendar yur with that rate
announc.d by the PA DIPart..nt of Rav.nu., Th. .ppllcable Int.r..t r.t.. for 1982 through 1996 .r'l
~ Intlrest Rate D.lly Intlrut ractor ~ Inter..t R.te Dally Interut ractor
1982 20iC .000546 1981 .~ .000l47
1981 16iC ,000416 196a-1991 11;( ,000:501
1964 lliC .000:501 1992 .~ ,000247
1985 13iC .000556 1991-1994 7~ .000192
1986 1'~ ,OOOl7" 1995.1996 .~ ,000241
nlntl".t Is calculat.d es followsl
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
nAny Notice h.uad aftlr the taM b.co... d.lInquent wll1 refl.ct en Interut celcul.tlon to fifteen US) days
b.yond the dete of the ..s.....nt. If pay..nt Is ..d. after the Int.re.t co.put.tlon d.t. .hOwn on the
Hotlc., eddltlonal Inter.st .ust b. calculatad,
Detach thl top portion of this Hotlce and sub.it with your paYI."t to PA O.part..nt of Ravanue, at the add"..
sho,," on the r.v"" tlda.
-Mak. ch.ck or .on.y order p.Yabl. to: COnnONMEALTH OF' PENNSYLVANIA
All payaants r.celved .hall ba appllld flr.t to any Int.r..t which .ay be due with any r...lnder .pplled to the t.x.
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