HomeMy WebLinkAbout96-00867
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COMMONWEALTH OF PENNSYLVANIA I DEPARTMENT OF HEALTH. VITAL RECORDS
CERTIFICATE OF DEATH
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I, Sandy NAC Nailor
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131 Ook 11111 Rd, Corllsle PA 17013
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COMMOUW[A\lH 0' P[NN!I'l'\VA.t~I"
D[PARTM(NT Of R(V(NUr
orPl 'HObO I
__. _t~ARIlI!l'UR_~!_!" ItI2.~:O~1
D(C(D(Nt'~ NAM( Il"'!lt, linT. ANt) MIOUII ItllllAlI
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:... I 04, ,-
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
fOR DATU Of DIATH AnlR 12/31191 CHICK HIRE
" A SPOUSAL
POVlRTY CREDIT IS CLAIMID I 1
fill NUMBlR
2l-!J6-867
COUNTY CODE YEAR NUMBER
NAILOR, SAt!IJ)'_ ~
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.'f ..",0(1.1111 WI~'~'''f. ,rouu \ ,."..., UA\I .'.,. ."(1",,[1['" """.11
IJI<.IlllllT!llOMI'HIIAOOII!.!l
62811 Curliste Pike, Lot 3116
Mechunicsburg, PA 171155
'j"." 01''''''
7/2!1/65 ..
X''',., ",u"" "u.'''~ .__
Supplemenlul Relurn
(""~'(,.ou,,, '_'-CIIV1-:~""~~:UC~6""--- --
Remainder R.lurn
(for dolel 01 death prior to 12,\3,82)
federal hlDI. Tal Relurn Required
Ga 1, Original Return
o 4, limited bioI. [-] 40 Fulu,,, Inlefln' Compromiut
(for doles 01 deolh oller 12-12.821
06, Decedent Died reslole I J 7. Decedent Maintained 0 living Trust
(AlIach copy of Will) IAlloch copy 01 Trultl
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD 8E DIRECTED TOI
------~._...------ ,.
I I 2
20, 11 line 19 il grealer Ihan Line '8, enler the difference on line 20, This is Ihe OVERPAYMENT,
a [1l...:r.n~il'II'.I.'I'II.'U'.(<),'I'I~tlli(:.'.(.Irtr.r.~.'I'I'I.'l.'I.'U:l!.li'h,l.hl
21, If line 18 is grealer than line 19, enter the difference on line 21, This is Ihe TAX DUE,
A, Enter lhe interesl on the balance due on line 21A,
B, Enter the 10101 a' line 21 and 21A on line 216. This is the BALANCE DUE,
Make Ch.ck Payabl. 10: R.g!,t., of Will" Ag.nl
~ 8E SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH <l( <l(
U~d,r p,no',;e, 01 perjury, I dodore ,hol I hove ..om;ned ,h;, ,,'urn, ;ndud;ng occompony;no "hedu'.. ond .Io'emen", ond.o ,he be,' 01 my knowledge and b,l;el,
till Irue, corr~ct and complete. I declare lhol 011 real e,lote hos bettn reporled 01 true mor"'el value Declalolion of preporer alher Ihan Ihe penonal represenlative is
based on all informolion of which prepaler hOl any Ilnowledge
'~U"Ol""O"""OI"""'O'''L'''C.iij~-----';D"'-''''---'---- .' -...--' .--" - 0.,(-.-----------
/.L/I..'1J..C,}/,_.....2;:L::..e:::" . ... 131(?uk Hi1U~<!~, Cnrlisle,PA 17013 /"J::_J_ ,J..!l97 .
~..trlliil 01 'I:~''''~' ",... "'" '''''.''vl ."""", ".rt
__tz .~_-k---"'."'"'i- 5 S.Hnnover St., Carhsle, PA 17013 1",..'},_l.!!_9.'!__
NAM(
Fre nnd Tiley
UU,HQtd NUMlfR
243-5838
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1, Reol h'o', ISch,dul, A)
2, S'ocks and 80nd.(Schedule 6)
3. Clollly Held 510cklPartnenl1ip Inlerllt 15thedule q
4, Mortgagll and Notes Receivable (Sthedule 01
5, Co,l1, Bonk Oepo,its & MilCelloneou, Penonol Properly
(Schedulo E)
6, Joinlly Owned Proplfly (Scl1edule F)
7, Trond". ISch,dul, G) (Sthadule II
8, Total Gran Anets (total line, '.7)
9, Funlfal Expen,e" Admini,trative Co,ts, MilCelloneou,
Expen.., (Scl1edule H)
10. Debts, Mortgage liabilities, lien' (Schedule II
1" Tolol Deduction, (lotoILine, 9 & 10)
12, Ne. Value of E,tale (line 8 minu' Line' 1)
13, Chariloble and Governmental 8eque," (Scl1edule J)
14, Net Value Subject 10 Tox ILine 12 minu' line 13)
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'5, Spousal Tron,fen (for datil a' deolh after 6-30.94)
See Instruction, for Applicable Percenlage on Revene
Side, (Include values Irom Schedule K or Scl1edule M.)
16, Amounl of line IA laxoble 01 6% rate
(Include value, from Schedule K or Schedule M.)
17, Amounl of line 14 taxable at 15% role
(Include value, from Schedule K or Schedule M,)
18, Principal tax due (Add lax from lines 15, 16 ond 17,)
19, Credi" Spau,al Pove,ty Credil Prior Payments
__ + _242.6L--- +
[J J.
115
Jl..8
T alai Number 01 Safe Depo,il 80xe,
(OMPI(tl MAIliNG AOORl~~
5 South IInnover Street
Cnrlisle, l'A t 7013
(1)--
(2) -~- -- - ,---
(31 _~_ ________n______ ---
(AI
(5) .___12,909.1L-----
(6)
(7)
---_.._"~~~ .-,---+,--,-'~----
___n____'_'___ --.----' -_.._~-
12,909.11
181
9,441.70
(9)
(10) ------.------------------
-'-' .--.---...--,----
(III 9,441.70
(12) _____...-3,A67.-4L-
(13) n___--
(IAI __ ~467 .41
(151
~___~ .____~'__ x, _
=
(161
3,467,41.
___________~!l1l~.L_
x .06 =
(17)
.___x ,15 =----.-----.- ------------
Plus interest 7.65
(181 .215.69--.-
Dinounl
Inlefest
242.61
--~-,_....._------------
26.92
(1ql
(20)
1211
(21AI
12181
~
..
Act '48 of 1994 provide I for the reductlon of the tDX rDtellmpoled on the net value of Irande,. to or for
the ule of the Ipoule. The rate I 01 prelcrlbed by the Itatute will be:
e 3% (.03) will be applicable for eltatel of decedenll dying on or Dfter 711/94 and before 1/1/96
· 2% (.02) will be appllcabl. for eltatel of de cede nil dying on or after 1/1/96 and before 111/97
· 1% (.01) will be applicable for eltatel of decedenll dying on or after 1/1/97 and before 111/98
"
· Spoulal trDnde,. occurring on or after 1/1/98 will be exempt from Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (,,) IN THE APPROPRIATE BLOCKS.
YES NO
1. Did decedent make D transfer and:
D, retain the use or Income of fhe property trDnsforred, .......................................................
b. refain the right to designafs whD shall use tho property fransferred or ils income, ...............
x
X
X
X
c. retain D reversiDnary Inferesl; or ....................................,.......,.....................................,
d, receive Ihe promise far life of eithor pDyments, benelifs or care? .......,.........,.....................
2. If deDfh Dccurred an Dr befDre Dscember 12, 1982, did decedont within two yeDrs preceding
death transfsr praporty without receiving Ddoquato considerDtian? If death occurred after
December 12, 1982, did decedent transfer property within one YSDr of death withDut receiving X
Ddequate cDnsiderDtian? .......... ,... ........"", ........... ....., .....",... ,......"", ,..""" ..... .,...."", ....."
3. Did decedent awn Dn 'in trust far' bDnk DCCDunt Dt his or her death?.....................................
X
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YESr
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
-.
1I11",~ lit U 111
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
.. ___ _. Ploa.oPrinlor Trpa...
FilE NUMBER
fl~:&~:9(\
-',oW/uP
COMMONWfAllH Of PENNSYlVANIA
INHllnANCI TAX IUUIN
IUIPINT OICIDINT
ESTATE OF
21-96-867
SANDY NAtLOR
[Ali prop.rtv lolntly-own.d wllh th. Righi of Survivorship mUlt b. dllC-I~-;.d on-S;h";du.';' F)---.--.------ -------~--.-.-
N~T~~ER DESCRIP~ION ------- ...-P---.-------l---~A:N)~E D~1TH--
1.
Legacy due Cram Estate oC grandfather, Lester Nailor
12,909.11
TOTAL (Also onlar on lino 5, Roeo Hula lion) S
12,909.11
(Anoth additional BYJH )( 11" ,heeh if mo,. 'poce i. needed,)
'.
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'*
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COU\lortMAl Tit OF PENIlSYlVAPfIA
lWi[R11ANCE TAX RETURN
R t NT ()( onH
ESTATE OF
FILE NUMBER
SANDY NAIWR
21-96-867
Debt, of deced.nt mu.t b. reportsd an Schedule/.
ITEM
NUMBER
A,
DESCRIPTION
AMOUNT
1,
FUNERAL EXPENSES:
Hoffman-Roth Funeral Home
Cumberland Valley Memorial Gardens, burillllot, etc.
2,754.00
4,909.20
B, ADMINISTRATIVE COSTS:
1, Pe""",,1 Represenlalrie'. Commission. 0.00
Name 01 PBlSOnal Represenlalriel')
Social Secun1y Numbe~.) I EIN Number 01 Pe_al Represenlalrie(.)
StreelAddres.
City Slale IIp
Yea~.) Commission P.~
2, Attorney F... 750.00
3, Family E,emplion: (II decedent. edd,ess b nol the same as c1aimanl'., anach e,planalion) 0.00
Claimant
StreelAddress
City Slale IIp
Relalionship 01 Claimanllo Oecedenl
4, Probale F... 58.00
Filing fees 125.00
5, Acx:ounlanl'. Fee.
6, T8I Retum Preparef. F...
7, Life Support Ambulance, Inc., account 690.00
8. Keith L. Dunoff, DMD, account 30.00
9. Holy Spirit Hospital, account 6.00
10. Cumberland Law Journal, advertising Letters 60.00
11. The Sentinel, advertising Letters 59.50
TOTAL (Also enler on line 9, Rec<l~lulalion) S
(II more space is needed, insert addllional sheels of the sarno size)
9,441.70
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
15::'/3 ri) ~ .{
BUREAU OF INDIVIDUAL TAXES
INtlLRl lANCr laX DIVISION
DEPI, leOttal
HARRISBURG, PA 111:8-0&01
L'/
NOTICE OF INHERITANCE TAX
APPRAISE"ENT. ALLOWANCE OR DISALLOWAHCE
OF DEOUCTIDHS AHD ASSESS"ENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
03-02-98
NAILOR
12-19-95
21 96-0867
CUMBERLAND
101
FREY 8 TILEY
5 S HANOVER ST
CARLISLE
PA 17013
Allount R."Ht.d
*'
1I.,aH IIlI. t....,.
SANDY
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:i54"'i"EX-AFP-io'9-:97T"iiiii''fCE--ciTYNHEiiifiiiicE-YAX-APPRiiisEHEiii'-;-m:ciiiiiiicE-O!i'nmnm--m--
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF NAILOR SANDY FILE NO. 21 96-0867 ACN 101 DATE 03-02-98
If an assassmant was issuad previously, lines 14, IS and/or 16, 17 and 18 will
reflect figures that include the total of abh returns assessed to date.
ASSESSMENT OF TAX:
15. A.aunt of Line 14 at Spousal rat. (15)
16. AMaunt of Lin. 14 taxable at lin..l/Cla.s A rat. (16)
17. AMount of Line 14 taxabl. at Collat.ral/Clall Brat. (17)
18. PrincIpal Tax Dua
TAX CREDITS:
PAY"ENT
DATE
02-12-97
02-23-98
TAX RETURN WAS. (X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Rool Estoto ISchodulo AJ
2. Stack. and BondI (Schedule BJ
5. Clos.ly Hald stock/Partnership Intera.t (Schedule Cl
4. Hartg.ga./Hot.. Receivabl. (Schedule DJ
5, Cash/Bank Dapollt./Hllc, Parlonal Proparty (Schadule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funaral Expansas/Adn. Costs/Hlsc. Expansas ISchadule H)
10. Dobts/"o.tgsgo Llobllltlos/Llons (Schodulo II
11, Total Daductions
12. Nat Value of Tax Raturn
13. Charitable/Govern.antal Baquest.; Non.elactad 9113 Trusts
14. Not Voluo of Estoto Subjoct to To.
NOTE:
RECEIPT
NU"8ER
AAI85182
REFUND
DISCOUHT (.,
INTEREST/PEH PAID I-J
7. 50-
.00
J CHANGED
III
121
(5J
14J
(5J
I&J
(7)
,00
.00
,00
,00
12.909,11
,00
,00
(BI
NOTE: To insure proper
credit to your account,
subnit tha uppar portion
of this fore with your
tax pay.ant.
12.909.11
9,441 70
3.467.41
.00
3.467,41
.00
208.04
.00
208.04
208.04
,00
.00
,00
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATIDH OF ADDITIOHAL INTEREST.
I IF TOTAL DUE IS LESS THAN '1. NO PAY"ENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRJ. YOU "AY OE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR IHSTRUCTIDNS.I
19J
1101
9.441. 70
,00
IllJ
1121
1131
1141
ISchedula J)
,00 X .00=
3.467.41 X .06=
,00 X ,15=
118J
A"DUNT PAID
242.61
27.07-
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
r.
N
I
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':...lO
RESERVATION I E...t.. of daCld'nt, dwlng on or bafor. DeceMber 12. I,az .. I' any future Intar..t In the I' lata I. tran,farrad
In Po.....lon or ."Joy..nt to Cia.. a (colla'aral1 bln.flel,rl.. 0' the dlcadant a,t.r thl l.pItatlon of any ....t. for
11'. or for y..r., the Co'.anw..lth hateby IxpralllV ta..tVI. thl right to appral.. end ...... tranl'.r Inherltanc. Taxa,
at thl lawful el.., a (col1ataral1 rat. on eny Such future In'.r..t.
P\IIPOSEOF
HOJJCE!
To fulfill thl r.qulr..ent. 0' SactJon 21.0 of the Inharltencl Bnd E.tat. Ta. Act, Act 21 0' 1995. (72 P.$,
Slctlon 9140).
PAVK[NTJ
Cetach thl top portion of thl. Hotlel and lu~lt with your peY'.nt to thl RIg).t,r of Will, printed on thl ravar.. .Ida,
....H.k. chuk or lonay ordu payabl, tOI REGISTER OF MILLS, AGENT
REFUND (CRh
A rlfund 01 a tlx cr'dlt, which WI. not rlqulstld on thl Tex Rlturn, .ay bl rlqulstld by COlpl.tlng en "Appllcltlon
lor Rllund 01 Pennsylvanl, Inharltance and E.tlt. Tlx" (REY-1313I, Appllcltlons .r. Ivalllbl. .t the Olllc.
01 the Alglltar of Willi, any 01 tha 23 Rlvanua District Of II CIS, or by calling the spaclll 24-hour
answarlng sarvlcl nu.bars ror lorls ordlrlngl In PlnnsYlvanla 1-8DD-36Z-2D5D, outslda PannsYlvanl1 and
within 10c.1 Hlrrlsburg Ir'l (717) 787-8D9~, 'DO' (1171 77Z-ll5l (Hlarlng lepllrad Onlyl.
OBJECTIONS I
Any Plrty In Intar.st not sltlsflad with thl appralsl'lnt, allowanc. or dlslllowancl 01 daductlon" or Issasslent
of tlX (InclUding discount or Intlrlst) IS shown on thlt Hotlc. ~st obJlct within sixty (6DI dlYI of recllpt of
this Notice by:
'''IN
ISlRAlIVE
CDRRtCTlDHSa
--wrlttan protIst to tha PA D'Plrt..nt of R.v.nu., Board 01 Appaals, a.pt. l81DlI, HarriSburg, PA
-..I.ctlon to have the ..ttar datar.lned It BUdlt 01 tha account 01 thl parsonll r.pr.slntltlvl,
--applal to the Orphans' Court.
OR
17128-IDlI,
OR
FactUII Irrors dlscov.r.d on thlt asSass.ant should ba addrlssed In writing tal PA Dapart'lnt of R.v.nu.,
Bur.au of Individual TaXIS, 'T'H: Post ASsIssllnt Rlvllw unit, Dlpt. l806DI, HarriSburg, PA 111l8-0601
Phon. (717) 787-6505. Saa pagl S 0' thl bookllt "Instruction. for Inhlrltanc. 'ax Aaturn for a Aasldlnt
Decldant" (REY-ISOI) lor an ..planatlon 01 ad.lnlttrltlvlly corr.ctable .rrors.
DISCOtlCT:
If any ta. due Is Plld within thra. (]) callndlr lanths If tar thl dlcadant's dl.th, . flva plrcant (5l) discount of
the ta. paid I_ allow.d.
PENALTY a
The 15~ t.. aan.sty non-pertlclpatlon plnalty Is cOlputld on the total 0' the t.. end Intarlst ISSISSld, and not
p.ld b.for. January 18, 1996, the ,Irst dev alt.r thl .nd 0' thl ta. aanlsty p.rlod, This non-participation
penllty I. appallabll In thl sa.. .ann.r and In thl thl sa.. till plrlod al YOU would appI.I the t.. and Int.r.st
that has b.ln aSSlssld as Indlcltld on this notlcl,
INTEREST a
Intlrlst Is chargld blglnnlng with Ilrst dav 0' dlllnquency, or nln. (9) .onths and on. (I) day fro. thl dati of
d..th, to thl det. of PIVllnt. Ta..s which blcall dlllnquent blfor. January I, 1981 bl.r Int.rlst at thl rlt. of
.1. (6l) p.rc.nt plr annu. calcul,t.d at a dallv rat. 0' ,OOOI6~. All ta..s Which b.ca.. d'llnqu.nt on and Ift.r
Janulry I, 1981 will baar Intlrlst at a rata which will varv fro. cal.ndlr V'lr to ell.nd.r y.ar with that rat.
announced by the PA D,partl.nt 0' Alvlnu.. Th. appllcabl. Int.rlst ratas for 1981 through 1998 Irll
!!!r Interllt Rat. Dally Interllt Factor ~ Interllt Rat. Dally Interllt Fector
J9az lOl ,OOD548 J981 .~ .ODDl47
un 1'~ .DDO~J11 1981-1991 l1l .0DOlOI
J984 IU .0DOlOI 199' .~ ,OOOl~7
1915 In ,OD0l56 1991-199~ 7~ .DODI9l
1986 I.~ .DDOl14 1995-1998 .~ .ODDl47
--Interllt Is calculltld IS followlI
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINqUENT X DAILY INTEREST FACTOR
.-Any Notlc. Issued after the ta. blco... dellnqulnt will r.llect an Int.rast calculation to II't.ln (15) dav.
beVOnd the dati of the aISlss.ent. I' paVllnt Is lad. .ft.r tha Intlra.t eoaputatlon date .hown on the
Notice, additional Interast lUSt be calculatld.