HomeMy WebLinkAbout96-00728
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REV-S37 EX AFP 112-9S.INOTICE OF NONRESIDENT INHERITANCE]' ACN
CDMHOMHUlllI 01 "NNSVl UMlI. TAX APPRA I SEMENT, ALLOWANCE OR
",P'.'H'Nl 01 ",UINU' DISALLOWANCE OF DEDUCTIONS,
'u."u 0' INOtUlnu" 1m' AND ASSESSMENT OF TAX DATE 09-16-96
Il(PT, 28D601
II,.,HRIS8URG, PA 111;'8-0(,01
ESTATE OFo~M(:KANE -~~- ~- ROSEMAkY -'-~- --~ -. ~~ - , - ~FitE-NO'. '~----99--96-= 0450-~~ -
DATE OF DEATM 05-51-95 DOMIC!LE NON-RESIDENT
NDTEI TD INSURE PROPER CRF.DIT TO YOUR ACCOUNT, ~UBHIT THE LIPPER PORTION OF THIS NOTICE WITH YOUR TAX
PAYMENT, 11AKE CHECK PAYABLE TO "COMMONWEAlTH OF PENNSYLVANIA"
CUT ALONG TMIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
R iV: si"[ - E it - "Ii pn- iF";t; j" -N"Ji" Ie ii" '0 V' i.'O-N;~ ~ 51 Ii E i~-f - I tl~q E ~ YT' ~ iic"E" Tt~X" 11 -;'"PR ^ YciEM i; -;; f ': - ~~ L [QiJANC-i - 0;[""
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF MCKANE ROSEMARY FILE NO. 99 96-0450 ACN 101
TAX COMPUTATION METHOD ElECTED I I X I FLAY RATE I) PROPORTIONATE
TAK RETURN WAS, I I ACCEPTED AS FILED I XI CHANGEO SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE-
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1, R..l Est.t. (Schedule A)
2. Stocks and Dondl (Schedul. B)
3. Closely Held stock/P.rtnership Interest (Schedul. C)
4. HortOMg../Note. Receivable (Schedule D)
S, C.ln/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owoed Pr~p.rty {Schedule Fl
7. Transfers (Schedule G)
8. Totl\l A.set.
MARGARET BRENNAN
1922 HIGH ST
CAMP HILL PA 17011
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. funeral Exp.ns.s/Ad~. Costs/Hisc. Expenses ($ohadula H)
10. Oebts/MartgMge LiabilitiRs/Lienl (Sch.dul. I)
11. Total Oaductians
12. Net Valua of Tax Raturn
13. Charlt.bl./Govarnnent.l aaquast, (Sohadule J)
14. Nat ValuB of Est.ta Subject to Tax
IT an aSSb5smefl ~ was iS5l.4iJa ;;r6\'-' iC;.Jsl;,r, linos
reflect figures that include the total of ak~
ASSESSMENT OF TAX:
NOTE:
15. Afto~nt of Li~a 14,.t Spous.l r.ta
1&. Anaunt of Lina 14 taxable at Linaal/CI..s A rat.
17. Anount of Lina 14 taxable at Collateral/CI... 8 rat.
18. Principal rax Oua
TAX CREDITS:
f PAYMENT--
DATE
05-31"96
l
RECEIPT
NUMBER
DISCOUNT It I
INTEREST 1-)
AAIZ9765
-
98,84-
101
REMIT PAYMENT TO:
DEPARTMENT OF REVENUE
DEPT, 2B0601
HARRISBURG, PA 17128"0601
~~~ount R.~ltt.d
~
J
DATE
09-16-96
(ll
(2)
131
14 I
(5)_
(61
(71
,00
,00
,00
,QO
,00
30,000,00
,00
(8)
30,000,00
(9) ,00
1101 12,449,00
Illl 12,449,00
1121 17.551.00
113) ,00
114) 17,551,00
l~. 15 c"~'ar 1~, 17 and 18 will
returns assessed to date.
1151
1161
117)
, 00 x , 0 o.
,O.Q. X ,06.
17,551.00 x ,IS.
1181.
,00
,00
2,632,65
2,632,65
'r-
AMOUNT PAID
5,400,00
1i~~~~'ET~~:~~~~~&El~--' - ~~:~~:~~C~R'
_~~T.!~E_!'T..~N~.!~~~_. _ ___._________._-'-99___
TOTAL DUE 2,668,51CR
L_ -_-,., _.._____. ..___._......_..__ ... "'~'__'~"~_~_nu_.__.~
IF TOTAl. DUE IS LESS THAN $I, NO PAYMENT IS REQUIRED,
IF TOTAL OUE IS REFlECTED AS A "CREDIT" (CRI, YOU MAY BE DUE
A REFUND _ SEE REVERSE SIDE OF nus f'ORM FOR INSTRUCTIONS,)
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCUlATION OF AODITIDNAL INTEREST,
RESERVaTION: Eltatu of dlaldlnh dying an or b.fore DecI.blr 12, 1982 -- If env futurl 1ntlr..t In the e.tatl 11
tran,flrrld In po.....lon or .nJOYMent to Cla'l B (oollatlral) ben.flalar1.. af the dlaudunt after tho l~pJr~tlon of any l.t8t,
for life or for ~.er" thl Ci"Il*onwnalth hlrlbv .~pr.,,1Y rAltierU" thl light tl) a"rra1.. end aUI., tf:llru~flr ~ lhlritc..,aCt Trwu
at tt,. llwful Clau 8 luoll.1te'lll ret. all any IUClh future Intlrl't.
PURPOSE OF
NOTICE:
OaJECTIOHS 1
"'OMIN~
ISTRATtVE
CORRECTIONS:
DISCOUNT 1
REFUND (CRll
PENAL TV1
INTEREST:
TO REI1IT
PAVMENT:
To fulfill thl rlqulrl.,ntl of Sletlon 2140 of thl Inhlrltencl And E~tatl TQ~ Act, Act 22 of 1991. (72 P,S.
Slction 2140),
Any party In In"tortlt not lathfled with th61 apprahe.lnt, ullowancl or dlsallowencCl of dlductlonl, or f1un...nt
of tax (lnollldlng dhcount or Intlr..t) ftl .hown on thll Notlcl lllUlt objlot within nll(ty (60l day. of rlcllpt of
thh Notlcl.
-Objeotlon. May bl mftdl bYl
'.wrlthn prot..t \Q thll PA DClPflr't.lnt pf Rlv.nul, Board of Applal., Dept. 281021, Harrhburg, PA 17128-1021, OR
..Il.otlng to have thl Matt.r deterMlnld ~t audJt of thl parlonal reprllentatl~., OR
.4appeal to thl Orphanl' Court cf Dal.'phln County, Ccurt Ilou.., HBrrhburg, flA 17101.
factual errorl dl.covered cn this "l,el'lIont should be addresled In wrltln~ \01 PA Depart..nt cf R.venue,
8uf'eau of IndlvJdual 1"8X8ll, ATTN: POllt A.....'IIInt Revl.w Unit, O.pt. 280601, Harrlsburg, PA 17128.0601
Phone (17) 787-6505. Se. page .5 of the bookht "In.truetJonfl for Inherltence Te~ Return for a Nonruldent
Oeced.nt" (REV-IH6) for en IKplanatlon cf adllJnhtratlvflly correctable .rrpr'v,
If any t8~ due I, paid within thrle (3) lonths after the dlcedlnt', death, n ~lscount of flv. percent (5%) of
the tax paid Is allowed.
A refund of a teK or.dlt, whJch wall not requeltld on the T81( Return, ~ay be r.qulsted by COMPletIng an "ApPllcatlpn
for Refund of Plnn.Ylvanl. Inheritance and Estate TII)(" (REV-1313L Applications arl L!lval1able .,t the offlol
cf the Regi,ter of Willi, ""Y of the 23 Revenue District Office. or fro. the Oepnrt.lnt's 24.hour answlrlng .ervlce
nUMberl for for.. order Inlll In Plnnlylval1la 1-800-362'2050, outsJde Pennlyl~anla and within locel Hard.burg are.
(717) 787-8094, TOOII (717) 772-U52 (Hnrlng Impaired Only),
Th. 15% h~ nnllsty non~p8rtlclpatlon penalty I, cOMputed cn thl totlll cf thl tll~ and Interut auuSld, llnd not
paid bllforl JlInuary 18, 1996, the first day afhr the end of the h~ aNIn..tv plrlod, Thh non-partlclpetlun
penalty II appoalabl. In the selle manner and In the tha sail. tl~. period as YOU would appeal the tOH and Intere.t
that hal been a......d ftlI Indicated Oil thls notlcI,
Inter..t I. charged beginning with flrlt day of dellnquancy or nln~ (9) month. and one (1) day frcM thl date of
death to the dftto of paV.lnt. fft~.. which beea.1 dallnqultnt bClfore Janullry .I, 19112 bOllr Interest at thl rate of
,ix (6%) perclnt per annUM caIoulatld at 8 dallY rata of ,000164. All tllKU which baOA.e delinquent on Bnd afhr
Jllnuary 1, 1962 wlll bear Interut at a rate whloh will vary frOIl cnllnclflr yur to calendar yur wIth that rah
IInnounCled by the PA Departllllnt of RI~lnue, Thl applltflbLe Intarest rfltu for 198?- through 1996 lll'e1
~!!r Inhr8lt Rflte Oatly Interut FllOtor ~ Inhrut R"te Dally 1nterut FflCtor
1982 ~Oi( ,OOO!l48 1981 l)i( ,000~47
19113 16% .000418 1988-19111 11% ,000101
1984 11% ,000101 19C)? 11% ,0002'47
1985 B% .000156 199~-1994 7Y. .000192
1986 10% ,000274 lIJ95-1996 91: ,000247
,.I"ler.,t llii Clalculnted no fo.\1cwlil
I~TEREST " BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTDR
..'An~ NOtlClI luued after the tall' bleo... dlllnquent will rlfhct IIn lnhrut Clalcull!ltlon to flftllln (15) day.
beyond thl date of the nl.....ent, If pay.ent II ~lId. lifter th~ Interl.t cOllputlltlon dati Ihown ~n the
NottCl, additional Inter'lt Must be cfllcul"ted,
Oetaoh thl top portion of th1. Notice and ,ub.lt with your pflYlllent to PA nepftrt~lnt of RClvenul, at the adare..
shown on thl rIlVIr.t! .Ide,
.Hnke chllok or ",onlY order PIlYflble tOI CO""ONMEALTH OF' PENNSYLVANIA
All paVllIInh rlclIl.",d IIhall bl applIed first tc nov Interut whloh "'flY bl dlll with MY rlllllnder IIppllld to the tax,
""",.,l.,,,,n.. lNONRESIDENT DECEDENT
(", COMMONWlAllH 0' "NNIYLVANIA SCHEDULE F
...... O"."M'Nl O. ",U'NUI JOI. NTL Y .OWNED PROPERTY
INHllrtANCI 'AX lllUlN
NONlIIIllDtNl DICIDINT Plla.. Prlttt or Type alllnformat.!!,n.
ESTATE oT' I FILE NUMBER
Rosemary McKane
Part I mUlt lncludljolntly.owned rial ."afe and tangible per'o~al property located In Penn.yl'lonio. Complet. Part 2 on rIY'''' tld. to include
all atherlalntly h.ld property wherev~~tod ONLY ~~~oportlonate method of to. computation I. electod,
JOINT TENANT S I NAME ADDRF.SS RELATIONSHIP TO DECEDENT
A. Margaret Brennan 1922 Higtl St. sistar
Camp Hill PA 17011
B.
C.
PART I. Jolntly-ownod property lacatod IN Ponnlyll/lInla
ITEM LmER DATE
NUMIl'n FOR MADE DESCRIPTION OF PROPERTY TOT AL VALUE !lEeD'S DOLLAR VALUE OF
JOINT OF ASSET ....INT. DECEDENT'S INTERUT
TENANT JOINT
1, A 19B7 House and lot, 2130 Marke1
St, , Carnp Hill PA 17011
Oaed refarenca 2BR 0636 60,000 100% 60,000
. ,
i.
.
TOTAL (PART 11 S 60,000
-
TOT AL (PART 21IP,oportiono," Mllkod Only f,om ""'" ,Idol S
-
GRAND TOTAL (Also onle' on Ilno 6, Rocopi1ulolion)
(If more lpac. i. ne.ded, inl." additianallh..1l of lam. Ii..,)
Is 60.000