HomeMy WebLinkAbout96-00412
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RICHARD l. PlACLl
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~III) 21. 1'1%
Register or Wills
CUMBERLAND COUNTY COIJRTIIOIlSE
One Courthouse Square
Carlisle, I' A 17013
RE: ESIUle of I'uuline A, Ilundley
No Lellers
Inheritunce TlIx I(elurn 10 he Filed
Dear Madam/Sir:
Enclosed herewith pleuse Iind check inlhe ulllountofOne Thousund Six Ilundred
($1,600.00) Dollars in payment on accounlof I'ellllsylvulliu inherilullce lllx IiII' the eslllle of the
above-captioned decedent.
Pauline A. Handley died on Fehruury 23. IlJ%, a resident of 113 W, Muin Street
in the Borough orMechanicsburg. Cumherlund Connly. I'ellnsylvunill, lieI' dute ofhirth is July
4, 1913. Her social security numher is Illl.1l7-23 72, The inherilllnce 11IX relurn will he liIed in
due course by decedent's brother. Rohertl.. 1llIlIllley.
Please return your recciptlill' lhe same tolhe undersigned in Ihe cnclosed.
stamped, addressed envelope.
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Richard I.. Placey/ .,,~ ~
VCI)' Il'IIly yours.
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Enclosures
UV.1500 EX. 17.Q'j
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"NO LETTERS"
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
NUMBER
fOR DATES Of DlATH AnlR 12/31191 CHICK HIRI
If A SPOUSAL
POVIRTY CRlDIT IS CLAIMID 0
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COMMONW[AlTH OF P[NNSVlVANIA
DEPARTMENT Of REVENUE
DEPT. 280601
HARRISBUAG. PA 11128.0601
DIClDfNI'S NAMf ILAU. flUI. AND MIDDlf INITIAll
HANDLEY, Pauline A.
SOCIAL SECURITY NUMIU DAff. Of DfAIH
DAn. Of 1IllH
7/4/13
113 W. Main Street, Apt.
Mechanicsburg, PA 17055
CO" Cumber land
AMOUNllI(CEIVfD IUf INSTRUCTlONSI
#l
0412
YEAR
96
21
COUNTY CODE
OECEDENT'S COMPltlE AOOUSS
181-07-2372
II' A.,,""IUI SUIVWlHO SfOUsn N""lllASI. 'IISI ANO .,,10011 INltlAll
N/A
IX] 1. Original Relurn
o A. limited Estate
at b.
o 3.
OS,
Remainder Return
(For do.u 01 deorh prior '0 12.13.821
Federal E"ale Tax Return Required
o 2. Supplemenlal Return
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o Aa. Fulure Inleresl Compromise
(for do'u 01 deo.h ok.. 12.12.82)
Decedent Died TlStale 0 7. Deceden' Maintained 0 living Trust
{Attach copy of Willi (Attach copy of TrUll)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE'DIRECTED TO.
NAMf COMPLfff. MAILING ADORUS
Richard L. Placey, Esquire PLACEY & WRIGHT
TIl"HON' NUM'" P.O. BOK 99, 200
N.
3rd Street
_9. Talal Number of Safe Deposit Boxes
236-9577
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(1)
(2)
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(A)
(5) 4,B32.51
(b) 10,022.93
(7)
(9) 7,4B4.2l
(10)
V(,
" Real Ello'e (Schedule Al
2. Slocks and Bond. (Schedule B)
3, Clollly Held SlocklPortne"hip In',,"' (Schedule q
A. MangoglS and NaIlS Receivable (Sthedule 0)
5. Cosh. Bank aepasits & Miscellaneous Personal Property
(Schedule E)
b. Join'ly Owned Prope"Y (Schedule F)
7. Tran.fen (Schedule G) (Schedule l)
9. Total Grall Auets (Iotol Un" 1.7)
9. Funeral E:apenles. Adminislrolive Costs. Milcellaneoul
Expenll' (Schedule H)
10. Oebu. Mortgage liabililies, lienl (Schedule I)
11. To.ol Oedudion. (rotallinu 9 & 10)
12. Net Volue of Estale (line 8 minulline II)
13. Charilabt. and Governmental Bequesu (Schedule JI
lA, Net Value Subjed ro To. (line 12 minu.lIne 131
IS, Spautal Tronsle" (for dOli. 01 deo.h aker b.30.9A)
5.. Inltrudians for Ar,plicoble Percenlage on Revene (15)
Side. (Indude values rom Schedule 1\ or Schedule M.I
lb, Amoun. 01 line 14 .oxable o'b% ro'e (lb)
(Include values from 5thedule K or 5th.dule M.)
17, Amoun. of line 14 'a.oble a' 15% roll (17)
(Include values from Schedule K or Schedule M.)
lB. PrincipallOJl due (Add ta:a from line. 15, 16 and 17.)
19. CrediU Spoulal Poveny Credit Prior Pax:menu
+ l,60U.00 +
(81
14,855.44
(II)
(12)
(13)
(14)
7,484.21
7.371.23
.00
7,371.23
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7,371.23
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(18)
l.l05.6B
Inlerllt
Discount
55.28
l,655.28
549.60
(19)
(201
20. If line 19 il greoll( than line 18, enter ,he difference on line 20. Thil is the OVERPAYMENT.
mrn
21. If line 19 issreater than line 19, enler the difference on line 21. This ilthe TAX DUE.
A. Enter the interllt on ,he balance due on line 21 A.
B. En.er ,he .orol of line 21 and 21 A on line 21 B. Thi. i. ,he BALANCE DUE.
Make Check Payable tal Reol.ter of wm., Aoent
Check here.if you ore requesting 0 refund of your overpayment.
(21)
(21A)
(21B)
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH ...c:...c:
Under penalties of perjury. I declare thai I have examined Ihil return. including accompanying Ichedules and sIolemenU, and to Ihe bell 01 my !..nowledge and belief.
it il true, corred and complete. I declare thai 011 real IIlale has been reported 01 Irue marht value. Declaralion of preparer olher than ,he personal, rllenl live is
based on all information of which prepor., hal any knowledge. ' ~ ~
SIGNATU~~Of'l.SON.U~NSI'l~fOllfIUNG-IU.TU.N ADDIESS C/O Placey & \~right OAf(
/ o~e:!".Ih..(/<<a~dll ,R~ Bene. BOK 99 b
SIGN~ UIIE Of PU'AIlU OTH II I N IIE'IIE N 11....( AOOIUS / P 1
, c 0 acey & \1right
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Ad '48 of 1994 provide. for the reduction of the tOIl rDte.lmpo.ed on the net value Df tran.fer. to or for
the u.e of the .pou... The rate. a. pfemlbed by the .tatut. will b.1
. 3% (.03) will b. appllcabl. for ..tate. of decedenll dying on or after 7/1194 and before 1/1/96
. 2% (.02) will b. applicable for e.tate. Dr decedenll dying on or after 1/1/96 and before 1/1/97
. 1% (.01) will b. appllcabl. for e.tate. of decedenll dying on or aft.r 1/1/97 and before 1/1/98
"
. Spou.al tranaler. occurring on aT after 111/98 will b. exempt from Inherltanc. tall.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (.--) IN THE APPROPRIATE BLOCKS.
YES ~IO
1. Did deced.nt make a Iranll.r and:
x
a. r.tain Ihe u.. or incom. 01 th. prap.rty tranll.rr.d, .....................,.................................
x
b. retain Ihe righlla d.llgnat. who Ihall ule Ih. prop.rty Iranal.rr.d or ill incom., ...............
x
c. retain a reversionary interesti or ...................................................................................
x
d. receive Ihe promil. lor lIIe 01 .ilh.r poym.nll, b.n.lill or care9 .......................................
2. II death occurr.d an or b.lar. D.c.mb.r 12, 1982, did d.c.d.nt within two yeaTl pr.ceding
d.ath Iranller prop.rty wilhout r.c.iving ad.quale conlid.ralion9 If d.ath occurr.d aft.r
D.c.mb.r 12, 1982, did d.c.d.nl Iranll.r prop.rty within one year 01 dealh wilhout r.c.iving
adequatl consideration' ...................................................................................................
x
x
3. Did dec.d.nl own on 'in Irull lor' bonk account 01 hil or h.r d.ath9.........,............................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
.,YI,ot 11.1'1 III
~~
COMMONWIALTH Of PlNNiYl'lANIA
INHUIfANCf TAX RnURN
RUIDIN' DICEDINf
SCHEDULE F
JOINTLY -OWNED PROPERTY
--------.----.--..----.--------.------- ------
fiLE NUMBER
21-96-0412
ESTATE Of
PAULINE A. HANDLEY
Joint tonGntl')'
- -- _.- - -------. -..----- .---------.---.-----.
RELATIONSHIP TO DECEDENT
Brother
NAME
~ Robert L. Handley
ADDRESS
3506 Hawthorne Drive
Camp Hill, PA 17011
B.
C.
Jolntly.own.d property:
ITEM LmER DATE
FOR TOTAL VALUE DECD'S DOLLAR VALUE OF
NUMB'EI JOINT MADE DESCRIPTION OF PROPERTY OF ASSET % INT. DECEDENT'S INTEREST
TENANT JOINT
1. A 2/17/95 PNC Bank Certificate of
Deposit #21001011523
principal - $5,000.00
Interest - $ 6.03 $5,006.03 50% $ 2,503.02
2. A 9/15/85 PNC Bank Certificate of
Deposit #21001012951
Principal - $5,525.90
Interest - $ 7.77 5,533.67 50% 2,766.83
3. A 1/01/79 PNC Bank Checking
#5070022806 861. 70 50% 430.85
4. A 12/5/E3 PNC Bank Savings
#5030112081
Principal - $2,805.43
Interest - $ 1.79 2,807.22 50% l,403.61
5. A 8/20/'ll Mellon Bank Savings
# 00140-053961
Principal - $5,830.00
Interest - $ 7.24 5,837.24 50% 2,9l8.62
(See bank letters attac' ed)
TOTAL (Allo enrer on lino 6, Recapi.vla.ian) I S 10, 022 . 9 3
';; more space IS needed insert addd;onol sheets 01 same sizeJ
P:OUldJUl
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tJlthbur~h.ll.o\ I:':/tioi
TaK Service Center
Two PNC Plaza, 33rd Floor
Pittsburgh, PA 15222
PNClRANK
May 22, 1996
Richard L. Placey
11th Floor, The Fulton Building
200 North Third Street
P.O. Box 99
Harrisburg, PA 17106-0099
RE: Estate of Pauline M. Handley, Deceased
SSN: 161-07-2372
DOD: 2/23/96
Dear Mr. Placey:
Please find the information you have requested listed below.
UIK.I:.IZ'J.CATES OF DEf(lS1T pauline A. Handley or Robert L. Handley
121001011523 OOD Balance: $5,000.00 + $6.03 accrued intereat
Account Establi15hed: 2/17/95
121001012951 000 Balance: $5,525.90 + $7.77 accrued interest
Account EstabliShed: 9/15/85
~ ACCOlIRr Pauline A. Handley or Robert L. Handley
15070022806 OOD Balance: $861.70 (Non-Interest Bearing Account)
Account Established: 1/1/79
SAVINGS lICCOONl'S
15030112061 Pauline A. Handley or Robert L.Handley
DOD Balance: $2,605.43 + $1.79 accrued interest
5080016282 Pauline A. Handley
OOD Balance: $3,763.34 + $2.42 accrued interest
'5080516041 Pauline A. Handley (Not a Rollover)
IlOO Balance: $75.07 + $0.05 accrued interest
Lv
Established 12/5/83
Established 6/16/93
Established 1/25/96
Sincerely,
~la
Decedent Reporting
PNC Bank
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COMMONweAltH 0' .e....NSYLVANIA
INtUllTANCf TAl UTUIH
InIOlH' OfctDlI'H
'.\lltU." (1.'11
TATE OF
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE Com AND
MISCELLANEOUS EXPENSES
Pl.all Print or Tvp.
F E NUMBER
21-96-0412
PAULINE A. HANDLEY
AMOUNT
DESCRIPTION
ITEM
NUMBER
A. Fun.ral Exp.ns."
1.
$ 5,413.50
Myers Funeral Home
B. Adminlstratlv. Cost.:
1.
2.
3.
4.
C.
I.
2.
3.
4.
5.
6.
7,
8.
N/A
Personal Representative Commissions
Social Security Number 01 Personal Rep,esentotive:
Year Commissions paid
1,500.00
Attorney Fees Placey & Wright
Family Exemption
Claimant Relationship -"
Address 01 Claimant at decedent's death
Street Address
N/A
State
Zip Code
City
N/A
Probate Foes
MI.eellan.ou, Exp.n....
Cloister Water - debt of decedent
UGI Gas company - debt of decedent
AT&T - debts of decedent
PP&L - debts of decedent
Bell of PA - debt of decedent
Miles Kimball - debt of decedent
Bank of Lancaster - debt of decedent
Reserve for future costs, taxes and expenses
15.00
30.33
62.03
56.04
32.48
84.83
40.00
250.00
7,484.21
TOTAL (Also enter on line 9. Recapitulation) Is
(\I more space i. nooded. insert additional shoots of same sin.)
.
IIV.IIUU.tJl1l
SCHEDULE J
BENEfiCIARIES
~
(DMIoIONWUlIH O' ,INNlfWANIA
lNHUItANCI'AJ: IlYUIN
IIIIOIN' OlelDINI
fiLE NUMBER
ESTATE Of
2l-96-0412
PAULINE A. HANDLEY
AMOUNT OR
SHARE OF ESTATE
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
A. Taxabl. B.quISIS:
Entire Estate
Brother
I.
Robert L. Handley
3506 Hawthorne Drive
Camp Hill, PA 17011
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Charitable and Governmental BequeI":
I.
TOTAL CHARITABI.E AND GOVERNMENTAL BEQUESTS (Aha enrer on line 13. Recapitulation)
IS
-0-
(If mort spac. is n..d.d. insert additional sh..ts of sam. sill)
D AA 112864 COMMONWEALTH OF PENNSYLVANIA
NO. DePARTMENT O' REVENUE
OFfiCIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
'*'
U\l!'" u 1"'11
RECEIVED FROM: a
ACN
ASSESSMENT 1:'1
CONTROL ~
NUMBER
AMOUNT
PLACEY & WRIGHT ATTYS
11TH FLOOR
PO BOX 99
HARRISBURG, PA 17108
101
$1,600.00
ESTATE INfORMATION:
~ filE NUMBER
Y 21-1996-0412
I:t NAME Of DECEDENT (LAST)
~ HANDLEY PAULINE A
II DATE Of PAYMENT
"
m POSTMARK
COUNTY
SSN 181,,0'1-2372
(fiRST) (MI)
CUMBERLAND
DATE Of DEATH
m TOTAL AMOUNT PAID
$1.bOO.OO
PD
REMARKS
MARY ANN KAUFMANN
c/o PU\CEY & WEIGHT ATTYS
CHECK II 110
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SIGNATURE' "
.L; /""."",,/
MARY C. LE~IS . 7
REG 1 51 Er~ OF WILLS /''/' ;/
/
SEAL
REGISTER OF WillS
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~""""'M.~ _"(Ur .,:.
/:; / /) 'I -'I
a~~EAU Of INOIVIOUAL TAXES
IHI.RUAHer lAx DIVISION
DlP'. ",,06001
tIAAAlSllnC, PI I1lza-ObO.
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
NOTICE Of INHERITANCE TAX
APPRAISEMENT. ALLOWANCE OR OISALLOWANCE
Of OEDUCTIONS AND ASSESSMENT Of TAX
RICHARD L
ZOO N 3RD
PO BOX 99
HBG
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
IZ-Z3-96
IlANDLEV
OZ-Z3-96
ZI 96-041Z
CUMBERLAND
101
PLACEV ESQ
ST
Allount R..,Ut.d
PA 17108
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1"'1"'''''' 11'-'"
PAULINE
A
MAKE CHECK PAVABLE AND REMIT PAVMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
ifEii=is'4-j-EX""FP-ii'2:96Y"Nij:ficE--Oi'--iNHEiiiii.iicE-YAiC-jipjiRA-isEHENi'-;-"i.i"oiii.NCE"oli--m------mm
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HANDLEY PAULINE A FILE NO. ZI 96-041Z ACN 101 DATE 12-23-96
APPROVED DEDUCTIONS AND EXEMPTIONS:
7.484.Z1
9. Funeral Expan.../Ad.. Coats/Hi,c. Expans.. (Schedule HJ (9)
10. Debts/Hoctgoge Liabilitios/Lion. ISchedulo II 1101 ,00
11. Totol Deduction. 1111
12. Hot Volue of To. Rotucn 1121
13. Charitabla/GavarnBant.l a.qua.t. (Schedule J) (13)
14. Not Voluo of E.toto Subjoct to To. 1141
NOTE: If an assessment was issued previDusly, lines 14, IS and/Dr 16, 17 and 18
reflect figures that include the total Df abh returns assessed to date. '
ASSESSMENT OF TAX:
IS. A.ount of Line 14 at Spous.l rat. (15)
16. A.ount of Line 14 taxable at Lin.al/CI... A rat. (16)
17. AMOUnt of Line 14 taxable at Collataral/CI... 8 rat. (17)
18. Principal Tax Due
TAX RETURN WAS, I X I ACCEPTED AS fILED
I I CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Rool E.toto ISchedulo Al
2. Stock. and Bonda (Schedula 8)
3. Closely Held Stock/P.rtnership Interest (Schedule CJ
4. Hortgages/Notes Receivable (Sch.dule 01
S. C.sh/Bank Deposits/Hisc. Person.l Property ISchedule EJ
6. Jointly Owned Pcopecty ISchodulo fl
7. Transfer. (Schedule G)
8. Tot.l A...t.
III
121
151
141
ISI
161
171
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,00
,00
.00
4.832,51
10.0Z2,93
.00
lal
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.00 X .06=
7 .371.Z3 X .15=
IISI
TAX CREDITS:
PAYMENT
DATE
05-Z1-96
RECEIPT
HUMBER
AA1l2864
OISCOUNT l+)
INTEREST I-I
55.Z8
AHOUNT PAID
1,600.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. If PAID AfTER DATE INDICATED. SEE REVERSE
fOR CALCULATION Of ADDITIONAL INTEREST.
NOTE: To insure proper
credit to your account,
sub.it the upper portion
of this for. with your
t.x p.Yllent.
14.855.44
7.484 '1
7.371.23
.00
7.371.Z3
will
.00
.00
1.105.68
1.105.68
1,655.28
549.60CR
.00
549.60CR
If TOTAL DUE IS LESS THAN '1. NO PAYMENT IS REQUIRED.
If TOTAL DUE IS REfLECTED AS A "CREDIT" ICRI. 'IOU HAY aE OUE
A REfUND. SEE REVERSE SIDE Of THIS fORM fOR INSTRUCTIONS. I
RESERVATIONs
"""""'EOF
NOTICEs
PAYMENTs
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)> '
Esht.. of dac:Mlents dying on or b.far. D.u...r Il, 1981 -- If any future Intlr..t In the ;;tat. I~ran.hrr.d
In po.....lon or enJay.ent to Cia.. I (call.t.r.l) benefic Inri.. of the dacadtnt aft.r the e.plratlon of any ..tat.
llf. or far y..r., the Ca..antI..1th h.rRY ..pr...ty r..arv.. the right to appralsa and II..... tran.far Inharltanc.
at the 18Mful CI... I (call.taral) rftt. on any .uch future Int.r..t.
w
f.,
re...
To fulfill tha raqulraa."ts of Sac:tlon ZI"'O of the Inharitanc. and E.tata Tu Act, Act ZZ a' 1991. 12 P.S.
Sactlon ZUO.
OatKh the tap portion of thl. Hotlc. and .ub.lt with your p.y-.nt to the R.il.tar 0' Will. prlntad on tha ravar.a .Id..
uKaka chac:k or aoney order payable to: REGISTER OF MILLS, AGENT
All p.y.-nt. raealvad thall flr.t ba appllad to any Intara.t which .ay ba due with any ra..lnd.r appllad to the tax.
A rafund of a ta. credit, which wa. not raqua.tad an the T.. Raturn, .ay ba raqua.ted by caaplatlng an -Application
'or R.fund of PaM'Ylvanla Inh.ritanca and Estat. ra." (REV.UU). Application. ara avallabl. at the Offlca
0' tha Rail.ter a' Will., any 0' the ZS R.v~ DI.trlct Offlc.., or by calling tha .paclal Z"'-hour
an.warlng .arvlc. ~r. 'or far.. ard.rlngs In Penn.ylvanla 1.300.S6Z.Z050, out.ld. Penn.ylvanla and
within local Harrl.burg araa (717) 737.309~, TOO' (717) 77Z.lZ52 (Haarlng lapalr.d Only).
OBJECTIONS: Any party In Inter..t not ..tl.flad with tha .ppral...ant, allowanca or dl.allowanca of deduction., or a......ant
of tax Uncludln; discount or Intera.t) at shown an this Natlc. ...,.t object within .lxty (60) days of rac:alpt of
this Notlca by:
ADKIN
ISTRATIYE
CORRECTIONSs
DISCOlNTI
PENALTYs
INTERESTs
--wrItten prata.t to the PA D~art.."t of R.vanua, Board of App..1t, Dept. lalOn, H.rrisbura, PA 171la-lOZ1, OR
--alac:tlon to have the .att.r dataralned at audit 0' the account 0' the par.anal repra.entatlv., OR
"-app..l to the Orphan.' Court.
Feetual .rrar. dl.cov.r.d on thl. .......ent .hould ba addr....d In writing tas PA D.p.rt-.nt 0' R.venue,
BuraltU of Individual T...., ATTNs Pa.t A......ant R.vl... Unit, Dapt. Z30nl, Harrisburg, PA ll1Z3-0601
Phone (717) 737-6505. S.. P-o. 5 of the bookl.t "In.tructlan. for Inh.rltanc. Ta. Raturn far a R..ldant
Decedent- (REV-1SOl) far an ..planlltlon of adalnl.trlltlvaly corractabl. error..
If any tax due I. paid within thr.. (3) calendar ~th. aft.r the decedent., daath, a flva parcent (5%) dl.count of
the tll. p.ld is allowed.
Tha ISX tll. aana.ty nan-p.rtlclp.tlon penalty I. caaputed on the total of the tax and Int.r..t ......ad, and nOt
paid b.fara January 13, 1996, the flr.t dllY aftar the end of tha tax a8n..ty p.rlod. Thl, non-partIcipatIon
penalty II IIppa.labla In the .... aam.r and In the the .... tI.. parlod .. you would appael the t.x and Int.re.t
that h.. bean ......ad a. Indlc.ted on thl. notlc..
Int.ra.t I. charged beginning with flr.t day of delinquency, or nine (9) ~th. and one (I) day froe the d.ta of
d.ath, to the data of payeent. Tax.. which bec... d.llnquent bafara January 1, 198Z bear Intar..t .t ~ rat. of
.1. (6X) parcent par annua c.lculated at a dally r.t. of .000164. All t.... whIch bec... delinquent on and aft.r
January 1, 1982 will b.ar Intar..t at . rata which will vary 'ro. calendar Y.llr to calend.r y.ar with that rat.
announced by the PI Oepart.ant of Revenu.. fh. appllcabl. Int.ra.t rat.. far 1932 through 1997 era:
!!!! lntar..t Rat. Dally Int.r..t Factor :!!!! Int.r..t Rata Dally Inhra.t Factor
1932 20X .ooos<<.a 1987 OX .000Z"'7
1931 16% .00008 1933-1991 11% .000301
193~ 1\% .00D501 199Z 9% .000Z"7
1935 U% .OOD5S6 1993-199tt 7% .00019Z
1936 lOX .000Z7'" 1995-1997 9% .OOOZU
ulnt.r..t It calculated .. fallowu
INTEREST = BALANCE DF TAX UNPAID X HUftBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
uAny Notlc. I..uact .ft.r the t.. becOM. dellnqufll\t will reflect an Inter..t calculation to flft...... US) dey.
beyond the date of the .........,t. If p.v-....t Is eade aft.r the Int.r..t coaputatlon data .hown on the
Notlea, additional Int.r..t au.t be celculatad.
PA'nEHTI
Detach ~ top portion of th" NoUc. .-ld .ut.lt ..lth your paYMnt UlH P.yBbI. to tM n-. 8nd Itddru.
prInted on the r.v.r.. 'I~.
If RESIDENT IJ[CEDENT .ek. cheek or ltOl'MIy ardlr paYabl. tar REGISTER OF WILLS, AGENT.
If NOH-RESIDENT DECEDENT eak. check or lIOMy order paYable tal CO""ONWEALTH OF PENNSYLVANIA.
All ........ r...I... ....11 .. ...11.. fI". '0 ... In'..... ""I.h ... b. .... with .... r_I.... ...11.. '0 'ho 'n.
REFUND 'CA1, A r.,und 0' . ... .r'.I', whl.h ... no' r.quo.... on .h. f.. A,'urn, ... b. r.quo.,.. b. ....I..lng ...
"Application far Rafund of Penn.ylvanl. Inh.rltance and E.t.ta Ta." (REY.1515). APPlIcatIon. ar. avallabl. .t
the Dfflca of the R.gI.t.r of Willi, any of the 25 R.v.nue DI.trlct Dfflc.. or fro. tha D.parteent'. 24.hour
an....rlng ..rvlc. nueb.r. far far.. ard.rlngl In Penn.Ylvanla 1.800-562.2050, out. Ida Penn'Ylvanl.
end ..I thin lacal Harrl.burg ar.. (717) 7'7.'094, TOO. (717) 772.2252 (Hearing lapalred only).
REPLY TDI
Due.tlan. reglrdlng .rrar. cant.ln'd on thl. notice .hould b. addr...ed tal PA Departaent of R.v~, Buraau
of Individual T...., ATTNI Pa.t A.....aent R.vl... unit, Dept. 280601, Harrl.burg, PA 17128.0601, phone
C717J 717-6505.
DISCOUNT I
" ... ... duo I. ..1. .I.hln 'hr.. (Sl ..1...., eon'h. .,.., 'ho ......n... .'.'h, . 'I.. ..,.... (5%1 .1..oun.
of the tax paid I. .Ilowed.
PENAL TVr
Tho 15% ... ....... non....II.I..II... .....". to .__... ... 'ho '0'.1 of 'ho ... ... In...... ......... ... no.
paid b.far. January 11, 1996, the flr.t d.y aft.r ttt. and of the tax ""Uy .-rlad.
lHTERUfr
Intar..t I. charged beginning ..lth flr.t d.y of d.llnquency, or nln. (,) ~th. and one (1) day fro. the data of
d..th. to the data of paye.nt. T.... which bee.. d.lInquent before January 1, 1982 b.lr Inter... at the rat. of
.1. "%1 ..,.... po, onnuo ..I.ul.... .. . ..11. ,.,. of ."'1". All ,.... ""I.. bee... doll""",", ... ... .f'.,
January 1, 1982 wIll be.r Int.r..t at a r.t. which will vary fro. calendar y.ar to cllendar yaar wIth that rat.
announced by thl PA Depart...,t of R.vll'KM. The appliCable Intar... rat.. far 1982 through 1997 are I
Vaar Interut Rat. D.l1y Int.r..t Fectar V.ar Interut Rat. DIUy Int.re.t Fectar
1982 Z.% ,000548 1987 .% .000247
1'85 16% .000458 198a.I991 11% .000501
1914 11;( .000501 '99Z 9% .000247
19a5 IS% .0005S6 1995-1994 r.c .000191
1986 10% .000274 1995.1997 .% .000247
....Int.r..t Is calculated I. fallow"
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Hatlce Issued .ft.r the t.. baco.as d.llnquent ..Ill r.fl.ct an Intar.st calcul.tlan to flft.en (151 dl,.
beyond tM data of the ........"t. If Plv-.nt .. .8dI aft.r the Int.rut COIputaUan data IhowI an the
HotJea, eddltJanal Int.re.t Wit be c.lcu"tld.
,