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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
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n[{.rrJt:NT'~; NAMr (lA', r. fill';!, I\NII Mlllfll r INIIII\l'
S""rt?, Ruth H_,
2, SupplfJl1lontal RolUfIl
4a. Futuru lnlfltost CotHprollli!-lfl
(lor dulcJ!) of dOl\!tl flllor 12-12-82)
D 6, Ooeodol1l Diud Tostnto 0 7, Dooo(10111 Mallltllll10cJ <llivlIlq Tllmt
(Attacllcopy of Will) (Attach a copy of Tru~~L_
C P ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
~ 2 Nfl.ML' 'UJMPU"IFMflILIWI!\fI(lfH','-, ()l" \
R D ,Ialll"" G, Horgan, Jr, IIEPFORIl, SWARTZ & HORC/IN
~ ~ '" [PHUNE NUMn[fI ] I L N, FRONT STREET
,
T 717 234-4121 I!ARIUSIlURC PA 11108-0
1. Roal Estato (Sel1OoLllo AI (1) NOllE'
2, Stocks and Bonds (Sc:hoclulo B) (2) NOlin
3, Closely Hold Stock/Parlnorshlp Inlmosl (Schodulo C) (3) Notw
4, Mortgages and NOl<JS Rocolvabl8 (Sctlocllllo OJ (4) NonC'-
5, Cash, Bank Deposits & Miscollanoou~l P01~onal PlOporly (S(:l1. E) (5) NonE:
6, Jointly Ownoo Property (Sel1odLllo F) (6) '1,449. 5n
7, Transfers (Sel1odLllo G) (Sel1OdLllo L) (7) 338 , 91,
8, Total Gross Assets (tolal Lines 1-7)
9, Funeral Expensos, AdminlslrnUvo Costs. Mlscellanoolls
Expenses (Sctmdulo H)
10, Debts, Mort~lago Liabllitlos, Lions (Schodulo I)
11, Total Deductions (tolal Lines 9 & 10)
12, Nol ValLie 01 Eslale (Line 8 mlnLls Llno 11)
13. Ctl8fllable and Govornmonlfl18oquosts (Schedule J)
14, Net Value Subjoct to Tax (linD 12 minlls Line 13)
15, SpOllsal Transfors (lor dalos of doath altor 6~30-94)
800 Instructions for Appllcablo percentago on pago 2.
(Includo values lrom Sched~lle K or Schedule M.)
16. Amount 01 Lino14 taxablo at 6% rato
(Include values from Sched(lla K or Schedulo M.)
17, Amount 01 Uno 141axablo at 15%, talc
(Include values from Schodllle K or Schedulo M,)
18. P'lnclpal tax dllo (Acid lax from Linn 15, 16 alld 17,)
19, Crodits/Sp POVfll1y Prior Pnymollt3 Discount
, ,
. ---.- - ----
20, 11 Line 1918 groater ltlan Lino 18, onlO1 tho dil1oronco on L1no 20, TIlI~; is Il1e OVERPAYMENT.
~ 0 ICheok here II you ere requesting e ,eh,nd 01 your OVell'ayme!!!:l
21. II Llno 18 Is groater than L1no 19, ontot Iho dlffarol\co on Llno 21. Tlli~ if, tl10 TAX DUE,
A. Entor tho intaro!';1 on tho balanco clUA on Lino 21 A.
8, Entor tho 10lal 01 Lino 21 ancl21A all Llno 218, This If, 1110 BALANCE DUE,
Make Check Pa able to: Re Ister of Wills, A ent
. . BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH <II <II
lJnclllf fll'lI,lltllJ" ,,1 rl!JrIIHy, 1.-!fwI.H(' 111.111 hr,v" ,n,lllllfll'd ~hl', n'I'IIIl, Ifl' I<ldln!1.I(Tlill)rJ,]U~'If'U ~!-II,'d"I,'," M,(! ~,l.1h'IJI~IlI'" ,1'1<11.. I!II' h.'~,I..t ,,'y klH,wll'dql' ,1IId i,,'I'I'I, 'I F~ il"~
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(IF APPLIi:Al3l [).'',llfIVIVINll !if'(Il!',;!:". NIIM! (lI\'.I,!-II1'iT ANI! MIOfll t INIIIAi.1
'iUClA!. ,:"i!:\.UI\I]Y NliMIl! H
2n7 .Cl/- !C,jl,
X 1. Original Return
4. Limitod Eslate
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FILE NUMBER
r 1 ]I.INIY' {Jill
III' I II! NI"
IIMl'llll "1111111',;
11111 ~Il i\ II "Ii Ill' I v('
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(;\II1lI)('I.1 <ll\d
'ii'Il_II\i_'dLillliIYNUMIIFH
A\\(,UN1 F1rCIlVflll'_\Lf IW>lfllJl 11I)~I')1
11,00
05,
n 8,
ROtllfllndOl Rotlll n
(l01 datos 01 deulh pliol to 1~-18-02)
Fodornl Estfllo Tflx Roturn Roqwrod
Tolal Nllmbor 01 Salu Oopoml Boxos
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9
II")
(9)
(0)
1,793.15
10.81,
(11)
(12)
(13)
(1~
0.00 X .
O. on X ,06.
o. on X 15.
(18)
Illt8lfJ91
],788,1,1,
(10)
'1 ,803,99
( 15 , ~ ~) )
n,). :1))
(18)
o,no
(16)
o,on
(17)
n,no
0,00
(19)
(20)
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(21A) 0,00
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GENERAL INFORMATION
1, FAILURF. TO RESP'OND WILL RESUL r IN AN OFFICIAL TAX ASSESSMENT with <lPflll()nhlll lntonut htllHIt! Oil InforlRotJon
~lJh~ltttld IIv thfl fltlllt)clat Iflttltutlof1,
t', [nhorltllnCQ tll)( hocolllo, dullnqlllHll nino month, nflof tllll dlllwdllnt', rll\tllllf dunUI,
:1i. A Jlllnt. II<Jcount I. t~)(ill1tD n'/flll thOllQtl 11111 dlltlUdIHlt'!1 IIMlll 'IllS 'id(lnd nil 11 1411ttnf nf (1(UWllnIIlI1CIl,
'" I\ccmmh (lnt.ludlng thosIJ hold hll\\olllQIl hUlibllfld ';Iml wlhlJ which 111" dlH1(l(hlfll fHlt In lolnt r\llmoo wlthltlllnD '1Qflr prior to
dunth flrA fully towAble 01 trllnsforli.
fl. ACCollnts ustntHI!lhod jointly bQtWCUlIl tllJlhlll\d mltl wllo morn ttum ano vunr prillI' to dQllth lira not tn.'o(nhlu.
6, Acc~unh hold by n cl~c"dent "In tru.t fur" nnnU\llr (If oltHU"1l /irQ 11l1l1lblti /lILlv.
REPORTING INSTRUCTIONS - PART
1
TAXPAVER RESPONSE
I. IILOCK 11 If the lnforllfttlon and r:ol~putCltlon In tho notlcQ <lrlil corroot <Inti dnduotlons lIro not baing ellllllled. fltaoe !In ")("
In block "A" of PlIrt 1 of thll "TllltpaYDI" ~o!/pons"" ~ectlon, Sign tHO copies ilnd submit thelll with ytl\lr chook ror the <lfllounl of
HIl< to the Reglstor of Wl1h of the CO~Ulty lndlc.'ltod, Ttl0 PA Uoportmont of Rnvontlo will tUUQ M offlc\&l llUllument
(Form REV~lS..6 EXl upon rocolPt of the rohwn from thu RllQlstur of Wills,
2. BLOCK II If the Asset speolflod on this notice hes bean or will tJD reportod rind tax pold with tho PonnsylWIn!f1 r,\herlhlnae
Tax Roturn fllod by tho dQCfldQnt's roprosontat!vll, placo an "X" In hlook "II" of P6rt 1 of the "Tflxpa','or Responte" !iDotlon. Sign one
cOPy end 1'0 turn to the PII DOpi'lr tlllsl1t t'I f Ro....anus, BurIHlU .1 fInd Iv lriLled TilX9S, [Japt 28'0601, Hnrr Illburg, PA 11l2&-0601 In tho
envelope provided.
3, BLOCK C ~ If the notl09 Information Is Incorrect flnd/or dud(lctlons IlrQ bQlng clallllQd, check hlock "e" 11l1d cOlllpll'lhl Parts Z lInd 3
ilc<lordlng tCl th" instructions below. Slqn two (;(loIQS and submit thom with your chuck for thCl ..mount llf tfll( p(lv"lbls to the ReaIster
of Wills of tho Gounty Indlcatecl. Tho f1A [Jopartmant of RevQnuo will l85ua an official 81!i5I1GSI~"nt (Form REV~1548 E)O upon reoeipt
of the rAturn fro~ tho RngIstor of wills.
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1. Enter
NOTEI
tho date the &cco'Jnt originallY was ast'lullshed or titled In the mllnnor Qxlstlng elt dattl of detlth,
For a decodont dying after lUIZ/az: ACI'.ounts ",hlch the decudunt put In joint nalllllS ~i1thln onl& (1) YOllr of death ar.
tBKeble fully "II tr!H1sfClrs. tlowevQr, thl'lre Is an oKolus1on not to 'iI)louud $3,000 per' tremsforQe regardleu of thll value of
the tlCC(lU"t or the number of accounts held,
If a double asterisk (MM) Ilppears before 'lour first naml) In the addrollll portion of thh notlcA, the $3,0110 exclusion
alre!ldy tHtS been deducted from the account balllnce as repurtod by the IImlnchl lnstltutlr,m,
Z. Enter the total bal6ncQ of thfl llccount including Intor(Jst <lCcr(J&d to the dete of de8th.
3, 1h8 percQnt of the account that lit tflKable for elloh survivor Is determined !III followSI
A, The percent tax<'lbln for Joint assets IIstabllshod more them one yoar prior to the decedont.s deflthl
DIVIDED BV TOTAL NUMRER OF
JOINT OWNERS
EXlllllplel A joInt assut registered
OIVIOED BV TOTAL NUHBER OF X 100 .. PERCl!N1' TAXABLE
SURVIVING JOINT OWNERS
In thn nam" of thH dQcodent and two othar' persons.
1 DIVIDED BV 3 (JOINT OW~IERS) DIVIDED BV Z (SURVIVORS) Q .167 ~ lllll
16.7% (TAXABLE FOR EACH SU~VIVOR)
B. The pHrcent tl!lxl!lblll for allets oreated withIn one year of the docodont's d8ath or flccounts own&d by the decedent hut held
in trust for anothClr JndlvldualCs) (trust beneflciaries)l
1 DIVIDED BV TOTAL NUHBER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
X 100
PERCENT TAXABLE
Example: Joint account regJstorod
the docedent.
1 DIVIDED BV Z (SURVIVORS) .. .SO
In the name of tho decRdent ~nd two other porsons Bnd esttlbllshod wIthin one year of death by
X 100
50% (TAXA8LE FOR EAClt SURVIVOR)
4. The amount SUbject to tax (lit,,, 4) is dotendned by multlplyln" the acoount balance (line 2) by the par cent hlxsbla (l1na 3).
5. Enter the totsl 'of the debh and deductions lJstod In P!lrt !i.
&. the alllourlt ttlKsbifl lUne 6) 1s deternllnsd by subtrt'ICtlng tne O&Dts and d&ductlonlO (lirl.. .'JJ tr-o", the 81110unt lIubjeot to t8x (11n&l 4l-
7. Enter thll appropriate tax r'lIta (Une 7) lH. dClhliflllnod below.
A. For datu of death occllrr!ng after 6/30/94, thl'! hn~ rntllS for trnnshrl to spousu are as follows 1
1. Oates of death on or aftor 7/1/94 (lnd bAforo 1/1/95 thll rate Is!r..
2. Oste. of deelth on or after 1/1/95 tr8nsfers to SPOUSQS wIll b. taXed 8t Or. t8K rate,
Notel For dstes of death pr!Clr to 711/94 tr8nsfers to SpOUSIBS fire taxable 8t 6%,
R. Trl!lnsfors to Ilnnl desc<9ndsnts Including f8thor, Inather, son, dl!lught9r, llilltldchlldren, !Ion-in-law,
doughter~ln-Iew, stepChild and theIr Issue llrB taKtlble lit sIx perc&nt (6%),
C. Transhr. to sll othors Inoluding brothnr, sister, unclo, llunt, nephew nnd nIeco ere tax8bIs At fifteen peroent n!jJO.
D. If yOU change thll tax rets, ploasa spscifY your relotJonshJp to the deoedent In the flre~ provided.
8. Tha aMount of tax due (li~e 8) II determined by mUltiplyIng the amount taKable (lIne 6) by th& tox rftte (Iln. 1).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEOUCTIDNS CLAIMED
Allowsb18 debts !lnd d&ductlons aro detormlned 85 followSI
A. '(oU h11J811y 8rll responslhle fOr pa'1ftlant, O'r tho estate subjoot to 6dlllInhtrllt'lon by 1'1 personllI r"pruClntfttlve Is InsLlfflclent
to pny the dad\lctlbh. Its..,
B. You nctulllly pltJd the debts lifter desth of the decedent l!nd can furnish I1roof of pftYlllent,
C. Dllbh being dahuld must be ItRlhl?-ad hilly In Part 3. If additional spnce Is needod, \158 pIlIln pl'.par 8 112" xII", Prouf of
pllymont ftllI'1 be r.que!oted by tha PA Oapartrnont of Rovenue,
C - -
TAXPAVER ASSISTANCE
If YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANV '
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
, OR CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAVER INQUIRV UNIT IN
.. ... · '''RlSDU", AT <1l7> '" -,m. TOD' <1l 7> !!N'" '''''''' 1M" l~'"
E:~~~!~ount R.~_~t~~ - -l
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ...
iiE"V: iSti;" Eif-A iii>-" f i'F 96")" NO;'- fcr'o F - "iNHE iff T AN"cli" 'fAx "A ji'fiR A- f S EME fir.- -A f. i"OWAN"C E"i:iri - -- - - - --" - - -" - "--
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
RUTH M FILE NO. 21 96-0743 ACN 101
II) 1)/ (,
BUREAU OF INDIVIOUAL TAKES
IHtlunTANCI lAIC 0lVI510N
Ot;Pl, 280601
ItARRISBlJRG, PA l7IlS"06Q1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOlICE OF INI1ERITANCE TAK
APPRAISEMENT, AI.LOWANCE OK IlISAI.I.OWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAK
JAMES G MORGAN, JR
HEPFDRD SWARTZ 8 MDRGAN
111 N FRONT ST
HARRISBURG
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
PA 171 08- 0889
ESTATE OF
SWARTZ
TAK RETURN WAS, I X) ACCEPTED AS FHEO
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R.-.t fst.t. (Schedule A) (1)
2. stocks and Bonds (Schedule 8) (2)
3. Clos8ly Held stock/Partnership lnt.resi (Schedula C) (3)
(t. Mortgages/Notes R8cdv.ble (Schftduh DJ (4)
S. Cash/Bank nepos! h/Mbo. Person81 Property (Schedule E) (S)
6. Jointly Owned Property (Sch.dule f') (6)
-" Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. fun.ral Expens8s/Adn. Costs/Misc. Expanses ISohedyl. H) (9)
10, Dllbh/Martu_g. Uabil it ias/Uens (Schedule I) (10)
11. Total Deductions
12, Nat Value of Tax R.turn
13. Char Habh/Gov.rnlllantal aequesh (Schedlll. J)
14. Nit Value of Estat. Subjact to Tax
If an assessment was issyed previoysly, lines
reflect figyres that include the total of ~~
ASSESSMENT OF TAX:
15. Alnount of Lina l~ It Spousal rat. IlS)
16. ^,"ount of Un" 14 taxable at Line.l/Cla.. A rete 116)
11. AMount of Una 14 taxable at CoUata,."l/Class 8 rat. (17)
18. Principal Tax DUG
12'30-96
SWARTZ
06-20-96
21 96-0743
CUMBERLAND
101
CHANGED
.00
.00
.00
,00
.00
1,449.50
338.94
(8)
1,793.15
llLli
Ill)
(12)
(13)
(14)
( ,
'*
.[V.IHI It If' (II-Ul
RUTH
M
DATE
12-30-96
NOTEI To 1n$U,.8 prope"
oredit to your account,
sublnit the upper portion
of this forM with your
hx p.y.,.nt,
1,788.44
] .8Q3 99
15.55-
.00
15,55-
NOTE:
14. lS and/or 16. 17 and 18 will
retyrns assessed to date.
TAX CREDITS:
PAVMENT
DATE
RECEIPT
NUM8ER
DISCOUNT 1+)
INTEREST 1-)
.OOK'OO,
.00K.06,
.00K.15.
(18)
AMOUNT PAID
..._----,-- --
TOTAL TAX CREDIT
BALANCE OF TAX DUE
~=~i;~_~L.5~EP'~N~~- =--==...
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
.00
.00
.00
.00
. '---':00 ~l
------.-.....,..--.-.
.00
.00
....~_-' 00-_
IF TOTAL DUE IS I.ESS THAN n, NO PAVMENT IS REQUIRED.
If TOTAL DUE IS REFLECTED AS A "CREDIT" fCR), YOU MAV BE DUE
A REFUND, SEE REVERSE SlOE Of TI1IS FORM FOR INSTRUClIONS, I
110clJi
Rf" "
) lIf
I; ,;' IIi ~~
'96 DIG 30
AlO :32.
Clal[,
Curnbc ;"
.,irl
I { ", PA
RESERVATI ON I E.tat.. 0", daClldant. dYing OM or bafore DaealKbar 12, 1982 -- If any future Inhralt In tha ..tat. hi tran.forrad
In Po.....Jon or anjOYRlnt to Clal. B (collot.ral) b.naflclarla. ~f the daoadant aftar the IMPlratlon gf any ..tate for
11ft or for yaar., the Co..onw'81th har.by IKPrll.lv ro..rv.a the right to appral.. nnd a..... transfar Inh.ritenel Tex~.
at the lawful Cia.. B (collatarel) rata on any .uoM future lntera.t.
PURPOSE OF
NOTICE I
To fulf1l1 the raquire.ant. of SectIon 2140 of the Inharlttlnca and Eatata Tal< Act, Ao-t 22 of 1991. 7Z P.S.
Section 2140.
PAVHENTI
Detach the top portion of thh NQt.1cI and sub_It with YOU!' p~y'.nt to the Reglstar of Wllh printed on the reverIe ,Irla.
uHake oheClk or .oney order payable tOI REGISTER OF' HILLS, AOENT
All paYIIIIClnh reoehled shall f1",t be appUed to MY Interust whioh "ay b. due with arw reMainder applIed to the hit,
REFUND (eR)l A refund of a hit oredlt, which wns not requutllld on the Tal< Rlltw'n, ,"ny be reque.ted by cOMpllltJng IlIn "Application
for Refund of Pennlylvanla Inherltanco and Estnte Tal<" (REV~l313). ApplicatIons are avaIlable at the OfflCle
of the Register of Willi, any of the Z3 Ravenue Ohtrlct Offlou, or by callIng the sp.clal Z4~hour
answ.rJng service nu.n.rs for for.. ordarlngl In Pennsylvanin 1~BOO~~6Z.Z050, outside Pennsylvanln and
within local HarrJsburu aru (717) 181-8094, TOO It \71]) nZ-ZZ52 (lturlng IlIpalred Only),
OBJECTIONS: Any party In Inhr...t not uthUed with tho apprelsllllent, al10wnnce or dhal1owanc. of deduotions, or an.....nt
of tal< (Including discount or lnt.rut) as shown on thl, Notice llIu.t objeot within .ll<ty (60) days of rMelpt of
thIs Notloe by:
.-wrltten protest to the PA Oepnrt..nt of Revenue, Board of Appeal., Dapt. 281021, Hnrrl.burg, PA 17\28.1021, OR
.-Aleotion to have the .atter dQter.lned at audIt of the nCClount of the personal reprelentatlve, OR
~~llppeal to the orphans' Court.
ADHIN
IST~ATXVE
CORRECTIONS I
Factuai error. discovered on thl, al,e,slIent should be nddrell$ed In writing tal PA O.pnrt.ent of Revenue,
Bureau of Individual Tax.., ATTNI Po.t A..eu",ent Review Unit, D.p\. 280601, tlarrlaburg, PM 17128~0601
Phone (717) 787-6505. See pagM 5 of the booklet "lnltructlons far Inheritance Tel< Return for a R..ldent
Ollc.dent" (REV~1501> for un explPnr:tlon of lld.lnlstratlvel~ correotable errorl,
D1S(;OUN'rl
If any tax due I. paid wIthin three (3) calendftr Month. after the dlcedent', dellth, a f1ve nerolnt (5%) dl.count of
the tax paid 1. allowed.
PENAL TVI
The lS% tax a~e.t~ non-participation pen~Ity J, co.puted on thll total of the tax and int.rMlt a......d, &nd not
paid b.for. Januar~ 18, 1996, the flr'~ da~ after the end of the tnl< a.nuty p.rlod, Thh non~pattlolp.t1on
penelty It app.alable In the la.. unner and In the the se.e tl.e period al ~Ol.l would appul tha tal< and Inter..t
thllt hat been alls..ted a. Indloatad on thl. notlol.
INTEREST I
Intere.t i. charged beginning with flr.t day of dellnquAnCy, or nln. (9) .onth. !lnd ana (I) day fro. the date of
dlath, to the date of pay.ent. Tal<811 which beoa.. deUnquent b.forQ January I} 198Z bear Intere.t et the rat. of
.he (6%) percent p'" annUM calculltt.d lit a dailY rltta of .000164. All tal<u which bloa.. dellnqu.nt on and aftlr
January 1, 1982 will blar lntere.t at a rete which will ~ary fro. callndar year to oalendar year with that rate
~nnouncad by the PA nepart.ant of Rlvenue. lhe applicable lnt.r.st rate. for 1931, through 1997 ar~:
'!!.!!: Int.re.t Rate DailY Inter..t Factor :!!!r Inhrut Rate Ol'llly lnterut Faotor
1982 20i: .000S411 1981 9i: ,000247
19U 16i: .DOn4~8 1988-1991 11% ,000301
191-. lli: .000301 1992 9i: .000Z41
1985 15i: .0003!iC. 1993~1994 7;: .000192
1986 10i: .000214 t 9flS~ 1997 9Y. .000241
uInterut I. oalculat.d .. followSl
INTEREST . BALANCE OF TAX UNPAID X NUNDER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Nutlc. t..u.c1 afhr th. hx been... delInquent wIll refl.et an Inter..t calculatIon to flfteln (IS) dftyll
beyond thl data of the as.."..n\. If Plly.ent Is .ad. aftlr thQ Int.r..t cOlPutntlon data thown on tha
Notloe, ftddltlol111l1 Int.rut IU.t b. oalOl.ll.t,d.