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HomeMy WebLinkAbout96-00754 , E, - I .:l \:- ,.2' INHERITANCE TAX RETURN RESIDENT DECEDENT COMMONWrA""ot ,,,mmYAHIA (TO BE FILED IN DUPLICATE --I Orf'''IIIMlNI Of R(V(t4U( C>( O!PI lBOOOI WITH REGISTER OF WILLS) _ '~~_RI~III!"~!J.. PA.,~/I'~ ~bOl COUNTY COO~ 010 OINI') t4AMl IIA!lI, 'IR~'. AND MIDDII 11.111"'11 IHCI 01 fl!.!1 (OM'II Tl ADOIlI!iS Cr Idt:!r. A 1 let:! N. 2JI, (;rt:!t:!n 11111 Ilnnd !IOCI"I UCUllli,NlTMBI-Il-.----... -- ----jtU,Tl 0' DIAhl - - -lOATl OJ 11I'1I1~-- Nf!WV tIle. PA 172/.1 1 B9-41t-1tt176 11-2J-96 J-J-J2 Co." Cumbt:!r Innd (II "'lI(ULI! \Lrh"'''{j vau\! \ NA"'II.~' -,7'\I;;jl~-;j"-;.;.~- ~<XIAI !ltCUllliytWMlllt - "'MOU~4' 1l((tIVlD (!Ill IN!I~I.UCTtON$1 RIY-,UOO u. (l.ll.l w .... ><:5" u"'>< wc..u xD9 u~CQ .. ~~~ .... 15 Iil :ll ,. r"] 2. S'pplomonlol ROly," .;,.... w15 "''' "'z 8~ z ,. ;: :3 ::> .... 0: .. :ll '" L Rool E"o'. (Sch.d,l. AI ( 1 ) 2. Sloch and Bond, ISch.d,l. BI (2) 3, Clolely Held Slack/Partnership Inlerall (Schedule C) (J ) 4. Mortgages and Noles Receivable (Schedule 0) ( 4 ) 5. Cosh, Bonk Deposits & Miscellaneous Personal Properly ( 5 1 (Sch.dy'. E) 6. Joinlly Own.d Prop.rty (Sch.d,'. F) ( 6) 7. Tron,f... (Sch.d,l. GI (Sch.d,'. LI (71 8. Total Gron Auols (10101 lines 1.7) Q. Funeral Expenses, Administralive COSIS, Miuelloneous (91 expenses (Schedule H) 10. Debts, Mortgage liabilities, liens (Schedule II 1101 11. Total Deductions (10101 lines 9 & 101 12. Ner Value of Estoto (Line 8 minus line 11) 13. Charilobltt and Governmental Bequests (Schedule J) lA. Nel Value Subject to Tax (line 12 minus line 13) 15. Spousal Transfers (for dotes of death after 6.30.94) See Instructions for Applicable Percentage on Reverse (15) Side. (Include values from Schedule K or Schedule M.) 16. Amount of line 14 taxable at 6% role (16) (Include values from Schedule K or Schedule M.I 17. Amount of Line 14 taxable at 15% rare (17) (Include volues from Schedule K or Schedule M,I 18. PrincipolloJl. due (Add IOl( from lines 15, 16 and 17.) 19. Credits Spousal Poverty Credil Prior Poymen's + 'OR DATES 0' DIATH AnER 12/31/91 CHICK HIRr " A SPOUSAL POVERTY CRIDIT IS CLAIMID [J -_..---_...- - . ---..~_._, -~..- ml NUMBER 03. OS. ~~ '154 YEAR NUMBER 00 1. Original Relurn o 4. limiled ES'ote rJ 40. future Inleresl Compromise (for doles of deolh after 12-12.821 o 6. Decedent Died Testale [J 7. Decedenl Moinloined 0 living Trust (Alloch copy 0' Willi (Alloch copy 0' Trusl) ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO. NAMf COMPau MAiliNG ADORUS Jerry A, Weigle, Esquire HARK, WEIGLE AND I'lmKINS TmPHONf NUMBER 126 East King Street 532-73B8 Sid ensbur I'IG '~17257 z ,. ~ .... ::> c.. :E ,. u >< .. .... Remainder Relurn (for dales of deolh prior 1012.13.82) federal Eslale Tox Relurn Required _ 8. TOlol Number of Safe Deposit 80ll.8s 949.14 ,I. , r..: 11,185.75 (B) 949.14 Discounl Inleresl 1111 (121 (131 (141 X._= NONE X .06 = X .15 = (I B) (19) (201 1211 121A) (2IB) + 20. If line 19 is greoler Ihon line 18, enler the difference on line 20. Thb is the OVERPAYMENT. aD 11,185.75 (10,236.61) (10,236.61 ) INSOLVENT 21. If line 18 is greole, than line 19, enter the difference on line 21. This is the TAX DUE. A. Enter Ihe inlere" on the balance due on line 21 A. 8. Enter the total a' line 21 and 21A on line 218. This is the BALANCE DUE. Make Chock Pavabl. to: Reglllor of Will., Agent ~ ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH ~ ~ Under penalties of perjury, I declare Ihatl hove examined Ihis relurn, including accompanying schedul" and slolements, ond 10 the best of my .nawledge and belief, it is 'rue, carrect and complete. I declaro thai 011 roo I o,lato has boon reparled ottruo markel value. Declorolion of preporer olher than Ihe persanal representative is based on 011 infarmation a' which preporer has any .nawledge. :!lIGNA1UI[ Of PfRSON)fSPONSIBll lOR fill G RlTURN "DORISS OAT[ .......u ". ..... John A. Crider, 234 Green HIll Rd" Newvillt:!, I'A, 17241 q-2.0 -9ft. SI '" URf Of PRfP"""1 HER IH ... R(P UN .'1'1 "OOlllSS 0"11 '- Jerry A. Weigle, 126 ~:. King St., Shippensburg, I'A, 172579-/~ Check here if you ore requesting 0 refund of your overpayment. 11\1')0111.12'11 _~..l.~ ~ SCHEDULE E J CASH, BANK DEPOSITS AND MISCELLANEOUS PER~ONAL PROPERTY Plea.. Print or Type FILE NUMBER COMMONwrAlfH O' ,rNNSYlVANIA IHHllnANCI fAX InUIN IUIDINT DICIDIHJ ESTATE OF Alice H. Crider (All property lolntly.own.d with th. II,hl 0' Survl"c.,.hlp mull b. dllClo..d on Sch.dul. PI ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Orrstown Bank Checking Account 1/616745 57.16 2. Orrstown Bank Christmas Club Savings Account 0903-000004 90.00 Accrued interest to date of death 1.98 3. 1972 Terry Trailer Camper 800.00 TOTAL Also enter an line 5, Reca s 949.14 (Allach additional BYt.. x II" ,h..1I If more 'pace I. n..d.d.) .. .rvUl1lltl'.II, 1l~~~l911 -w.... COMMONW(...UH Of 'INNSn......NI... INHUn...NCI f...xlllUIN IlSlD(Nf DfClOfNl ESTATE OF .-. - - SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES . _ .__Pleall P'~nt '!! TYJ!! -=-_____ ___L~~UMB~R ITEM NUMBER A, 1. B. 1. 2. 3. 4. C. 1. i\ 2. 3. I , i 4. I 5. 6. 7. 8. Alice N. Crider DESCRIPTION AMOUNT ------.------.----. -.- -.. -.--------...-.----------.---.-.- Funeral Expenllll Fogelsnnger-Uricker ~'unernl Home 5.774,20 Administrative Calli: Penanal Repre.entative Camml..lan. Social Security Numb.. 01 Porsanal Rop....ntative: Year Camml..lan. paid Allarney Feo. Nnrk. Weigle nnd Perkins 125.00 Family Exemption Claimant 3.500.00 John A. Crider Relatian.hip Spouse Add.... 01 Claim""t at decedent'. death St..et Add.... 234 Green Hill Road City Newville State PA Zip Code 17241 Prabote Fe.. Mlacellaneaul Expenll" Register of Wills. Cumberland County - filing Insolvent PA Inheritance Tax Return Bankcard _ credit card outstanding balance. Account #5438-8656-5000-0497 10.00 1.776.55 TOTAL (AI.a enter an line 9, Recapitulation) (II mare Ipoce It needed, Inlert oddltlanallheell allame Ilze.) S 11.185.75 -.-..-- , --.-'.- . .....-== _.Jilt ~ _ ~. 1-:....L~ \ 4 _- ____.--...._... ....... " ... _lYUIlIIt 111'1 ~~"9. ". , ~. CO........ONw'...'ttl 01 ,rW~\'tV""ul'" INNIIIIANCIIAl IIIUIN IUIOINIOIClOINI - .- SCHEDULE J BENEFICIARIES FILE NUMBER ESTATE OF Alice H. Crider ITEM NUMBER RELATIONSHIP AMOUNT OR SHARE OF ESTATE NAME AND ADDRESS OF BENEFICIARY A. Taxable Beqvel'\: 1. Not relevant os estate is insolvent. ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY AMOUNT OR SHARE OF ESTATE B. Chariloble ond Governmental Bequells: I. TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enler an line 13, Recopitulotionl S (If mar. 'pace I, n..dad, In,art additional ,haa.. 0' .ama .In) -. ..... CDHHDNWEALTH DF PENNSYLVANIA DEPARTHENT DF REVENUE / If-I :,{S' .-J. (' / ./ BUREAU Of INDIVIDUAL TAXES IHlllAIUHC[ lAIt DIVISION DEPf. ZIU,Ol HARRISIUNG, PA 11Ill.0,01 NOTICE Of INHERITANCE TAX APPRAISEHENT, AllOWANCE OR DISAllOWANCE Of DEDUCTIONS AND ASSESSHENT Of TAX JERRY A WEIGLE HARK ET AL 126 EKING ST SHIPPENSBURG Esa DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACN 01-06-97 CRIDER 08-23-96 21 96-0754 CUHBERLAND 101 Allount Ra.1i tt.d PA 17257 i* 'I..n.," lI. 111.'" ALlCE H HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LDWER PORTION FOR YOUR RECDRDS .... iiE"V:isejj-EX-AFii-ii1f:96Y-NoYicEuoF-YIiHEiiiTANcE'YAx-A"PiiiiA"isEiiiNT-;-,m'-owAiicE-olim_m_m_mu DISALLOWANCE DF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF CRIDER ALlCE H FILE NO. 21 96-0754 ACN 101 DATE 01-06-97 TAX RETURN WAS, I ) ACCEPTED AS fILED I X) CHANGED SEE ATTACHED NOTICE If an assBssmBnt was iSSUBd prBviously, linBs 14, 15 and/or 16, 17 and IB will rBflBct figurBs that includB thB total of abh rBturns assBssBd to datB. ASSESSHENT OF TAX: 15. AnDunt of line 14 at Spou..l rat. CIS) 16. Anount of Lin. 14 taxable at Lin..I/CI... A rat. (16) 17. Anount of Line 14 taxabl. at Collat.ral/Cla'l 8 rat. (17) 18. Principal Tax Dua RESERVATIDN cDNCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE DF RETURN BASED DN: ORIGINAL RETURN 1. Ra.l Eat.t. (Schedule AJ (1) 2. Stocks and Bondi (Schedule OJ (2) 3. Closely Hald stock/Partnarship Intara.t (Schadul. C) (3) 4. Hortgag../Not.. Receivable (Schedula DJ (4) S. Cash/Bank Depolitl/Milc. Parsonal Property (Schedule El (5) 6. Jaintly Owned Property CSchedule f) (6) 7. Transfers ISchedule C) (7) 8. Total Asset. .00 .00 .00 .00 949.14 .00 .00 (8) APPROVED DEDUCTIDNS AND EXEHPTIONS: 9. Funeral Expen.e./Ad.. Co.t./Hisc. Expense. ISchedule H) (9) 10. Dlbtl/Ho.tglge Llabllltlll/Lllns ISchldule I) (10) 11. Totel Deductions 12. Net Velue of Tax Return 15. Charitable/Govarn.ental aeqUe.t. (Schedule J) 14. Net Value of Estate Subject to Tax 8,634.89 .00 (11) 112) (13) 114) NOTE: .00 .00 .00 X .00: X .06: X .15: 118) TAX CREDITS: PAYHENT DATE DISCOUNT 1+) INTEREST 1-) RECEIPT HUHBER AHDUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TDTAL DUE HOTE: To in.ure proper credit to your account, .ub.it the upper portion of this for. with your tax paYllent. 949.14 R.634 Rg 7,685.75- .00 7,685.75- .00 .00 .00 .00 .00 .00 .00 .00 . IF PAID AfTER DATE INDICATED, SEE REVERSE FOR CALCULATION Of ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAH 11, NO PAYHENT IS REQUIRED. If TOTAL DUE IS REflECTED AS A "CREOn" ICR), YOU HAY BE DUE A REfUND. SEE REVERSE SIDE Of THIS FDRH fOR INSTRUCTIONS.) " RESERVATIONI E,tat., of decadent. dying on or bafar. D.c.~r ll, 1911 ~. If any future Inter..t In the ..tat. 1. lran,'.rr.d In poI.I.llon or enJoy.ent to Cl'.. . (co11,'ar,1) ~flcl.rl.. of thl d.c~t ,ft.r the Ixplratlon 01 any ..,.t. for II" or for y..r., thl Co..onw..lth hereby .xpr...ly r...rv.. thl right to appral.. ~ ...... tranl'.r Inh.rltance rlXI, at the lawful el... . (co11,'.ral) rat. on any luch future Int.r..t. PIJllI'Mt DI' NOTICEs To fulfill thl r.qulr..."tl of Section Zl4D of thli Inherltanc. and E.tet. hll Act, Act ZZ of 1991. 72 P.S. Section 2140. PAYMENT I Detach the top portion of thl. Notle. and suo.lt with your Ply.ent to thl R.gl.tar of Will. prlnt.d on the r.v.r.. .Id.. u"aka Itheck or .oney order plyable tal REGISTER OF MILLS, AGENT All p.,-.nt. racal'l.d ,hall flr.t ba appll.d tu any Inlar..t which ..y b. due wIth eny r...lndar applied to the tall. REFUHO (CA)l A rafund of a ta. credit, which wa. not r.qu..ted on the Ta. R.turn, a.y be requa.ted by coapl.tlng en "application for R.fund of pann.vl'lenla Inharltanca and E.tat. T.x" (REY.lSlS). Application. ar. avallabla at the Offlca of the Aegl.t.r of Will., any of tha ZS Rav.nue Ol.trlct offlca., Dr by calling tha .p,cl.1 Zft-hour an.werlng .arvle. nuaber. for for.' orderlngl In pann.vl'lanl. 1-aaO-56Z-Za50, out.ld. PennIYI'lenl. and within loc.l Harrl.burg .r.. (717) 7al-a09., TDD' (717) 77Z-ZZ5Z (H..rlng lap.lr.d Onlv). OBJECTIONS I Anv p.rtv In Int.ra.t not ..tl.,led with the .ppral...ent, .llowanca or dl..IIONanc. 0' deduction., Dr .....Ieent 0' tl. (Including dl.count or Int.ra.t) a. .hown on thl. Notlca au.t obj.ct within .I.tv (60) d.y. 0' recalpt 0' this Notlc. bVI -.wrltten prot..t to the PA O.part..nt of Rav.nue, Bo.rd 0' App..I., O.pt. ZalOZl, Harrl.burg, PA 171za-l0Zl, OR .-.lectlon to h.v. the .att.r d.tar.lned .t audit 0' the account of the p.r.on.l r.pr'lantatlv., OR --appaal to the Orph.....' Court. ADtUN ISTAAlIVE CORRECTIONS I Factual .rrOr' dl.cov.r.d on thl. ......eent .hould b. addr....d In writing tOI PA Dlpart.ant 0' Aa'lenul, Bur.au 0' Individual Tax.., ATTNI Po.t A....I.ant R''1lew unit, Dept. Za0601, Harrl.burg, PA 171Za.0601 Phone (711) 7a7-6505. S.. pag. S 0' the bookl.t "In.tructlon' for Inherltanc. 'a. R.turn 'or I A..ldent Decadent" (REY-ISOI) 'or an .xplanatlon of adalnl.tratlvoly corr.ctabla arror.. DISCOUNTI If any tax dua I' p.ld within thr.a (5) cal.ndar .onth. aft.r the dec.d.nt', d'lth, . fl'l' p.rcent (S~) dl.count of the tlx p.ld I. .llow.d. PENAL TVI The 15% t.. .-na.ty non.p.rtlclp.tlon penalty I' co~tad on the tot.1 of the tl. and Int.r..t ......ad, and not p.ld b.for' January la, 1996, the flr.t day aft.r the .nd 0' the tl. aan..tv p.rlod. fhl. non-p.rtlclpatlon penalty I. appaalabla In tha .... .annar and In the the .... tla, p.rlod .. yOU would appeal the t.. and Intar..t that ha. blan .......d a. Indlcat.d on thl. not lea. INTEREST I Intar..t I. ch.rgad b.glnnlng with 'Irst day of d.llnqu.ncv, or nln. (9) aonth. and ana (I) day 'roa the data of d.ath, to the data 0' pavaant. Taxa. which bee... dallnquent b.for. J~ary I, 191Z blar Intar..t at tha rat. of .1. C6~) percent p.r annua calculat.d at . d.llv r.t. 0' .000164. All taxI' which bee... dallnquent on end a,tar January I, 19aZ will b..r Int.ra.t at . rata which will v.rv fro' c.l.ndar y.ar to calandar y..r with th.t rata ennouncad by the PA D.parta.nt of R.'1'nu.. Tha appllcabl. Int.r..t r.ta. 'Dr 19aZ through 1997 aral '!!!! Intara.t Aat. Dallv Int.r..t Facto.. !!!! Inter..t Aat. Dallv Inter..t Fecto.. 1911 ZDX .GOOS'" 19a7 'X .00OZli7 198) lOX .GOooa 1'11a-I991 llX .aGOlOI 191ft llX ,OOnOl 199Z 'X .000Z'7 1915 1>% .DDOS56 1995-1994 'X ,000192 19a6 lOX .0DDZlft 1995-1997 'X ,OOU'" -.Intar..t Is calcuht.d .. followlI INTEREST ~ BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR "Any Notlc. I..ued aft... tha hx baco... delinquent MlII rafl.et an Inter..t c.lcul'Uon to 'lft.an CIS) day. beyond the date of the .......ant. I' paw-ant I. ..d. a,t... the Int.r..t coaputatlon date .hown on the Notlca, additional Int.....t lU.t be calculalad. " ;;' ... IIV.'","Otl''''1 ',. '"~Y!,,l}l\ ..-~!,/!-h COMMONWEALTH Of PENNSYlVANIA DEPARTMENT Of REVENUE BUREAU 0' INDIVIDUAL TAXIS DEPT. 780601 HARRISIURG, PA 17171.0601 DECEDENT'S NAME INHERITANCE TAX EXPLANATION OF CHANGES filE NUMIER 21'11>-0754 101 Alice M. Crider ---'---- ----------- A-fN SCHEDULE ITEM NO. EXPLANATION OF CHANGES It B3 Raduced to $949.14. Family exe~tion con only be clnimed a~olnat probate asaetll. TAX EXAMINER: John Runp -------..-.-------.------.------- ---.-.---..---..----..------- _ PAGE