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GENERAL INFORMATION
1. fAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TA)( ASSESSMENT wlth,nppllcllolQ lntorost hl'lud on lnforlllfttlon
Bul:tmltt(td by tt\1ll 'Immell'll Institution, <
Z. In!1l1ritftn<lQ tax hncolllu dollnquont nIno month!! llftOf tho dfHHUlflh\'1l dl'lto of donth.
.... A joint aMount \. tnKsb18 Quon though 11111 dflco<hmt's nllmll "Hill /1(1118<1 <Ill a mctthlr of convol\JoncQ,
(I. ApeQuot. (Including thO/fO hold hetwQen hUllt18nd nnd wlfol which tho decodent pill In joint nOlllu withIn one V"!'If prior to
d8flth lire fully tl'lxllblQ 1111 trflnllfofll,
5. Accountl ostobllr.hQd Jointly b.tWQGIon hlab"nd tmd wlfo maI"o thon one '1'91'11" prior to rlonth tlfO not tl'lXl'Ible.
6. Account! helcl by l'l rlgcodont "In trutt for" !lflothaf or other' llfG hxnblu full'll,
REPORTING INSTRUCTIONS
PART
1
- TAXPAYER RESPONSE
1. BLOCK A . If thu Inforlllatlon flnd COIllPutlltton In the notloD <arO oorrect find dQduot1orill flrD not bRing chlmedl plOCQ lln ")(I'
in block "A" of Part I of thg "T8XP8Yllr ROSIIOnSQ" set:tlafl. Sign two capias find submit them ",Hh your chock for tho amount of
tal< to th. Resistor of Wills of the count'l Indlclltnd. The PA OApartmoflt of RfilVilnUfl will luua an offlolal auusll\ent
(Form REV-IS48 f.XI upon receipt of tho roturn from tho Roglator of Willa.
2. 8l0CK 8 If tho as~ot specified on this notlc~ has boon or will bu fGPortud and tllX paid with tho Punnaylvanla Inherltanoe
Tax Retut'n fJ1l.1d by the dllcodont.s fOPflluntatlVI3, place lln "l<" In block "8" of Part 1 of tho "hlxplI\lllr Responu" lloctlon. Slgl\ ono
COPll rind roturll to tho PA OePllrtlllDnt of Rovllnu9, Burnllu of IndlvlcllUll TflK95 , lIopt 280601, Harrhburg, P^ 11128-0601 In the
envelbpe provided.
~. BLOCK C ~ If the !lOtIce lnformlltlon III Incorrect find/or doductlons llre being olllJmocl, chook blook "C" i'lnd complete Ports 2 and 3
.:':'::I'~;ln::; ~,; t".~ !,,:~~Il,;,.:_I!J"l!' t,lll~:'_ <:J;:~ t".~ r_":,l(''' 'oW;:! ~'b~l!- '.I"_'!" .,Itr ~'""'r ,,:1-<':1'> f':'l t"} !~c'J~t of te:~ ~'3,.-,hlGl j';l thn R~r.!J-'(';Ir
of Wills of tht! county Indicated. Tho PA Deprlrtment of Rovllnue will issue itn official aSUsllmont (Forlll REV~IS48 E)O upon recoIpt
of the return fro~ the Reglstor of WIlls,
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1. Entor
NOlE:
the dote thCl eocount originallY was utablh,hed or Utled In the m8nnor oKlstlng lit datE! of death.
For 8 decQdent d'lIny !IftGr lUIZ/82: Accounts which the deoedont put In joint n8~es l'flthln on9 (1) yellr of dlUlth ero
tal<ablD full'l 81 trl!insfars. Howovor, thorQ Is I'In o)((:lusIon not to exc99d $3,000 per tranllferoB rogardlulI of tho Vl!llu8 of
the account or the nUlIlllor of 1I000Wlts held.
1f a doubh asterhk (MM) 8ppeel"S before your fIrllt nallle In tho addreu portion o-{- thls notice, the $3,000 o)(olufllon
alroady has been d9ductedfroIQ thQ llccount belaMe flS r~portad by the flnanch;II Institution.
2. Enter thQ total balance of tho account Ir:oludlng Interest accru9d to the date of dlloth.
3. ThSl parcent of the account that Is hKable for BaQh survIvor 15 dotormlned as follol<HIl
A. Th_ pfilrClent -t~Kebh for jolntusatll establIshlld moro than 01';" '1881' prIor to thll dll<ledont's deathl
DIVIDED BV TOTAL NUMBER OF
JOINT OWNERS
EK8Rplol A joint 59set reg!st9fod
DIVIDED B't TOTAL NUMBER OF X
SIJRVIVING ,JOINT OWNERS
In tho n8Me of tho d~Qd9nt and two other
100 PERcrNl TAXABLE
porsons.
1 DIVIDED 8'1' 3 (JOINT OWNERS) DIVIDED 8'1' 2 (SURVIVORS1 .. .167 X IDO
16.7% (TAXABLE FOR EACH SURVIVOR)
B. The perc9nt tllxabh for S580ts croated within one year of thu dnoudQnt's deetth or /lCCountll pwned by the deoQd'tnt bllt hold
In trust for onpther JndlvlduaHs1 (trust benefIclal'Ies)1
1 OIVI0EO 8Y TOT~L HUMBER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
X 100 ~ PERCENT TAKABLE
EXfllll~Je: Jed"t account r9g1stored In the nallle of the decedent ond two other purson' and llatabllllhed withIn one yoftr of death by
thl'l dooedent.
1 DIVIDED BY 2 (SURVIVORS) ~ .SO 100" SOX (TAXA8LE FOR EACH SURVIVOR)
4. Tho ellount SUbject to tel< (l1flill 4) 1'1 detorlllInod b'l mllltlplylng the account b!llonce 01ne 2) by tho p.rc.nt taxable (line 3>'
5. Enter the total 'of the dllbts lmd dlldu..tlor\s lJstod in Part 3,
6. Tha 81110unt tru(sblo (lino 6) is detor"llnad by subtrflCting the debts and deductions; (line ~1 frolll the aMount subject to ta)( (11n9 4),
7, Enter thll appropriate tal< rate (lIne 71 as dotarmInod bolo~.
A. for datus of death QCcurl'lny after 6/30/94, thll taK rlltos for transfers to llpOllllCl5 8ro ell follows:
1. Oates of d..",th on or aftol' 1/1/% and bAfore l/1/9S thlil rate Is 3%.
2. Dates of dGftth on or efter 1/1/9S transfors to spousas 101111 be taKed at 0% t!lX rate.
Note: For detal of dlll'llth pr lClr to 711/9(j trllnsfurs to SPOUSQS arQ tClJ(E!blQ at (,%.
B. Trl.'lnlifers to IInoal dllscondnnts includIng f~lth8r, mothllr, son, daughtAr, gtandchl1dron, son-In-law,
daug:hter-ln-18w, llto(lctdld and their IS5u6 llr(l taxBbln Bt six perc'lnt <6%).
C. Trsllsfers to all others Including br(lthQr, slstor, uncI II , mmt, nophew find nl90e are tax8b19 lit fIfteen porclilnt (15%),
O. If you changlt thn t8)( rl'lh, pllH'ISlil spoclhr 'lour I'olntlonshlp to thll decadel'lt In the Ilreo provIded.
8. Thill alllount of ta)( due (ll~9 8) Is dotllrllllnod b'l multlpl'llng tho 1I1110unt tllxftble (llne 6) by thll tal< r8te (llnA 7>.
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable dClbh find doductlons <H'" dutornlinod as follows:
A. You lelilsll'l lira responsible for pft'illlont, or tho nshlte subjQct t('\ ftdlllinlstratlon 1I'1 a pnrsonal rapruentatlvlI is InluHlcl.nt
to P!lY the ueductIble ItOIllW,
e. You actunlly pftld the debts ftfter duath of the decQdQnt 8nd clln furnish pfoof of pnVlllent.
C. Debts beIng chilled llIust bo ItCl"dllld hIlly In Pnrt 3. If nddltlon!ll SpllCtl Is needed, laG pledn pftp.r 8 112" x 11", Proof of
PQ'IllIlant 1II!!1'1 be raf!llastlld by the II"' n"f1l'lrtPlent of RnvMun.
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTPR OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT IN
HARRISBURG AT <717> 78"-8327. TDll. (7171 772-2252 (HEARING IMPAIREDONLVl
':'1:';"
~1~~\62 fit!".".)
14681)7 COMMONWEALTH OF PENNSYLVANIA
Ci DIPARTMINT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERll'ANCE AND ISTAn TAX
.
II No.AA
RECEIVED FROM,
-- -- .
ACN
i ASSESSMENT m
CONTROl
NUMBER
AMOUNT
JANICE S CROTTY
"'bl~.,.tt18
'lif~;-W/
9 RANDI ROAD
ENOLA, PA 17025
FOlD /lfRE-
ESTATE INFORMATION,
~ FILE NUMBER
Y 21-19'/6-0810
EJ NAME OF DEC,EDENT (LAST)
SCHELLHASE ARTHUR
II DATE OF PAYMENT
lO/OA/9...
m POSTMARK DATE
COUNTY 10/07/96
CUMBERt.AND
DATE OF DEATH
SSN
(FIRST)
E
807-07-4959
(MI)
REMARKS
JANICE
8 CROTTY
m TOTAL AMOiJNT PAID
.6:'.\.8'1
()~ IrJR /qj,
CW
REGISTER OF WILLS
" /' r'
RECEIVED BY ,L~~ ,foN'Al~.~J>::,9~-! "
MARY C. LEWIS
REGISTER OF WILLS
SEAL
CHECK. :sees
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. 9 Randl Rd
Enola PA 17025
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PURPOSE OF
NOTICE I
To fulfill th. r.qulr...ntl of Section 2140 of the InherHancI IInd Eatat. Tax Aot, Act 22 of 1991. "2 P,G.
section 2140),
PAVMENTl
Detaoh the top portion of thl. Hpt!o. ana tUb_it with ~our pay.ent to the Regilt,r of Willi printed on the
r.ver.. IIld..
~~ Hak. chlok or MonlY ord.r payable tal REGISTER OF WILLS, AGENT.
All pny..nt. r,ollvld shall firlt b, applied to Any Int,rnlt whioh .ay be du., with any r..alnder appLied to the tax.
REFUND (CR) I
A r.fund 0' I tax credit, which WI' not requ..tld on th, tax r.turn. lay b, r.qu..ttd by cOIPlttlng an "Applloatlon
for ~.fund of Pllnn.ylvant. Inherltanol and E,tatl Tax" (RE~M1315), Applications art aval1abll at the Offl01 of
the Rlgllter of Will., any of tha 23 Revenue DI.trlct Offlc.s or by calling thl sPlclal 24"hour answlrlng ..rvlc.
nUllb.,. for for.. ord.rlng: In Plnn.ylvftnh 1~800~362~2U50, out.Jd. P.nn.ylvllnla and within local
HarrI.burg are8 (717) 787-8094, TOOl (717) 772~2252 (HI"rlng I~p~ired OnlYJ.
OBJECTIONSI Any party In Intlre.t not satl.fl.d with the appralse'lnt, allowance or disallowancl of deductIon. or ac....II.nt
of taN (Including dIscount or Inter..t) al .hown on this NotJo. ~~y Objlct wIthin slNty (60) day. ~f reo.Jpt of
this NoUll, bYl
-~wrltten prot..t to the PI. O.partunt of RIII.nue, BOl!lrd of APPllllh, D.pt. 281011, Harrisburg, PA 1'1l~8-1021, OR
--electing to have the lIatter det.rained at the audit of the acoount of the per.onal r.pre..ntatill., OR
~-app.al to the Orphan I , Court
ADMIN-
ISTRAUVE
CORRECT IONS I
fa~tu.l .rror. dlloover.d on thl. a.......nt .hould b. addr....d In wrlt!ng tOI PI. O.pl!lrt..nt of R.venue,
Burl&u nf Individual raKlm, ATTNI POlt A.......nt Revlow Unit, DEPT. 280601, H"rrlsburo, PA 17128-0601
Phone (711) 787~6505. Se. pag. 5 of the booklet "In.tructlons for Inh.rItonc. TaK neturn for n RQ.Jd.nt
Oec.d.nt" (REV"lS01) for an eKPlanatlon of ad.lnlstratllllly corr.ctabll .rror..
DISCOUNT I
H any ta)l: due I. paJd within three (3) (,Itll.ndl!lr ",ontht llfter the d.c.dent's dQl!Ith, 8 fiv. pftrcent (5%)
dl.count of the tax paid Is ellOWld.
PENAL TV I
The IS% tax u.n..ty non~p~rtIcJp~tion p.n~lty \. oOMputed on the total of the taK and Int.r..t l!l......d, and nut
paid b.for. Januar~ 18, 1996, the flrit day aft.r the end of the taN a.n,.ty p.rlod. Tht. non'p~rtlcIpl!ltlon
penalty I. appeal.bl. In the sa.. unner and In the the .a.e tl.. periOd at YOU lolould a"pIIII the tal< and Int.r..t
that has be.n a......d a. indJcl!lt.d on thl. notIce.
INTERESTI
Inter..t Is charged b.gInning with flr.t day of d.1Inquency, or nln. (9) Month. and on. (1) day
frGII the date of del!lth, to tne date of pay..nt. TaN.' whIch blcaM. d.linquent beforw January 1. 1982
b.ar Int.rolt at the rat. of II~ (6%) p.ro.nt plr annUM lalculated at a dally rl!lte of .000164.
All tal<" whIch beo8.. delJnquent on or lifter January 1, 1982 will bRar Int.r..t at II rat. whloh will very fro.
oallndar y.ar to calendl!lr Yler with th~t rate announoed by the PA h,pl!lrt.lnt of RIII.nue. lh. applicable
Int.r..t fl!lte. for 1982 thr?ugh 1996 ar'l
Vur Intere.t Rate Dally Intlre.t Feeter Vear Int.rllt Rat. Oally Interut Fl!lctor
1982 lO% .000548 1987 9X .000247
1983 16% .000438 198a-1991 11;,( .000301
1984 11% .000301 1992 9% .000247
1985 13% .00ll356 1993.1994 7% .000192
1966 10% .000274 IlJ95~1996 9% .0001"..7
ulnter..t h cl!llculated II folloWII
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
~~Any NoUcl ll1ued .f\ir the taK b.eo... d.lInquent will refloat an Inhrut cltloulatlon to flftun (IS) dlly.
beyond the dlt. of the a""...nt. If p.y..nt I. lad. .ft.r the lntere.t cOlputatlon date .hown on the
NoUce, additional Inter..t .u.t b. oalculated.