HomeMy WebLinkAbout96-00889
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fOft DATIl Of DIATH AfT[ft 11/11111
If A l'OUSAI
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REv,noo EX t IJ.l~1
COMMOUWUl1H Of PU'lSYlyAtU
DlPA"tMUH Of R(v[tlJ[
DlPT nD601
HARRISDLRG, PA lJUI.0601
,
i.'J --j 3;1- It)
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
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o 4, Umted [slate D 41, future Interest COfT1llomlll
Hor dates 01 del1h after 12,12.021
D 6. Decedent Died Test'le 0 1. Decedent Malntl.ned I living Trust
fA ttlth co of WillI fA I1lch CD at TruItt
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORM A TlON
20, 11 line 19 is grnter thin line 18, enter the difference on Lme 20. This is the OVERPAVMENT.
A. 0 Chock horo II you oro roquolllng 0 rolund d. your ovorpoymonl.
21, If line 18 is grelter thin Line 19. enter the dllference on line 21. ThiS IS the TAX DUE.
A, Enter the mlerest on the balance dUll on line 21A.
0, Enter the total oll"e 21 and 21A on Una 210. lhll II the BALANCE DUE,
Mike Chicle ,. ,bl. 10: R, Isllr 01 Willi A .nl
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O"gmll Relurn
2. SupplemenUI
CHICK Hlftl
f4AME
SUSAN ORRIS
TELEPHOf4 NUMBER
I
1. Real Euate {Schedule AI
2, Stocks and Bonds ISchedule 81
3, Closely Held Stock/Partnership Interest ISchedule CI
4, Morlqaqes and Uotes Receivable lSchedule OJ
5, Clsh. Sink Deposits & Miscellaneous Personal Property
(Schedule EI
6, Joinlly Owned Property {Schedule FI
7, lran.l... (Schedule GllSchedule LI
8, Total Gross Anets 1I0tallines 1-1)
9. Funenl Expenses, Administrltive Costs. MIscellaneous
Expenses (Schedule HI
10. Debts. Mortgage liabihties, liens (Schedule I)
11. Total Deductions ltotallines 9 &: 101
12, Uel Value of [slale lline B mnus line 11)
13. Charitable and Governmental Bequests ISchedule Jl
14. Net Value Sub'ect to TIX lline 12 minus line 131
15, Spousal Tnnsfers Hor dates of death after 6-:JO.941
See Instructions for Applicable Percentage on Reverse
Side, (Include values from Schedule K or Schedule M.I
16, Amount of line 14 tlXable It 6% rate
{Include values from Schedule K or Schedule M.I
11. Amount 01 line 14 taxable It 15% nte
lInclude values from Schedule K or Schedule M.)
18. Principal tax due (Add tlX from lmes IS, 16 and 17.)
19, Credits Spousal Poverty Cledlt Puor Payments
+
,.
fill HUM. 1ft
J.( q~
COlIHY COO( YEAR
l ES5
Uq
IWBER
4821 EAST TRINDLE ROAD
MECHANICSBURG, PA 17055
o
Remainder Return
1I0r dates of death pnor to 12.13,821
5. Fedenl Estale T IX Return Requlfed
8. Total Nurriler of Safe DepOSit Boxes
SHOULD BE DIRECTED TO:
COMPlEU MAI1l11G AOOOESS
8617 SPRING CREEK COURT
SPRINGFIELD, VA 22153
(11
( 21
( 31
141
151
10,000.00
35.480.00
I 61
171
161
45.480.00
I 91
8.769.40
1101
(II)
(121
1131
1111
8.769.40
36.710.60
36.710.60
1151
36.710.60 x..o...
o
1161
x ,oaz
1171
x ,15.
116 I
o
Discount
Interest
.
(19 I
120 1
(211
121A I
121B I
o
~ ~ BE SURE TO ANSWER AllOUESTIONS ON REVERSE SlOE AND TO RECHECK MATH ......
lkllllf Pllltlll" 01 P"IIIIY, I dlttlf. Ihlt I hid Ulfl'lln.d Ihl' Illllfn, Intllldln; ICCOfllSll.,V,n; "hld"l.. tnd .1I1.m.nll. tlld 10 Ih. bUl 01 my tnowl.d;1 .nd blr.tl, 11'1 If''l. COI'IICI end
,~I.tl I dlelll' lh11 III Itt! ..Uti hn bltn It~OI'I.d It lIu. mllht "Iu. Otcltrlhon 01 ~r.~trtr olhll thtn thl Il.IIontl nplt..nltl." .. butd on III IlIformlllon 01 whIch Illt~lftr
hlllnytnowlldg.
ADORISS 4821 EAST TRINDLE ROAD
MECHANICSBURG. PA 17055
AIlORESS KERN AND COMPANY, P. C.
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/f':, . " ./"
....." .-
SIGPlA TlI\E OF PERSON RESPONSIBLE FOR FllIUG RETURN
(SENTAlIVE
,.r ~ f
DATE
/'- r'..
. " /..
DAlE
1<7 /it 'I/9c.
i.
~
MY.'''' l'l .11.111
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRA TlVE CDSTS AND
MISCELLANEOUS EXPENSES
COMMCfIW[AllH OF PU'ISYlYAP-U
Iffi[FUU~[ tAX RUI.IHI
IUSIDun DlC([)(NI
EITATE Of
ITEM
NUMBER
A.
I.
2.
B.
4.
C.
I.
2.
3,
4.
S.
0,
7.
8.
~WUO.IOOO
PIli II Prl.'" Typl
filE NUMBER
DESCRIPTION
AMOUNT
Funlr.1 h,I..n:
MYERS FUNERAL HOME
ROLLING GREEN CEMETERY
6,512.90
2,256.50
Ad"I.I.IIIU" Cllto:
..
Perianal Representative ColllTillionl
Socill Security Nunter of Penonal Representative:
Ve., ColllTillionl paid
2,
Attorney Feel
3,
Fanily ExefT'C)tion
Claimant
Relationship
Addrell of Claimant It decedent's death
Street Addrell
City
SCale
Zip Code
P,oblte Feel
MllUllulOUI Explnul:
TOTAL (Also enter on line 9, Recapltulationl S
III """ 'p'" I. .lIdod. 11I1I1t oddlll.... .hll" .r "'" "11,1
RlY.'UJ [I( _1J.l11
SCHEDULE J
BENEFICIARIES
CDMUONW[AllH OF PUfISVlYAt,A
.NHIRIUNCI TAX mUftN
RIIIDINJ DICIDINT
ESTATE Of
filE NUMBER
ITEM
NUMBER
AMOUNT OR
SHARE Of ESTATE
NAME ANO AOORESS Of BENEfICIARY
RELA TIONSHIP
A, huble Bequestl:
I.
MARION ORRIS SSN: 195-16.4587
4821 EAST TRINDLE ROAD
MECHANICSBORG, PA 17055
SPOUSE
36,710.60
(1000/1)
ITEM
NUMBER
AMOUNT OR
SHARE Of ESTATE
NAME AND ADDRESS Of BENEfiCIARY
B. Charitable and Governmental Bequeltl:
I.
TOTAL CHARITABLE AND GOVERNMENTAL BEOUESTS IAlso .nt., on Ion. 13, Rocep,tul..ionl
1111I1f1 'p'c, I. ....... I...n ...111...1 .,.... .1 II'" .1111
$
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LAST WILL AriD TESTAMENT OF CHARLES E. ORRIS
I, Oharlos E. Orris, of the Township of Eaot PennDboro, County
of Cumberland and State of Pennsylvania, being of sound and disposing
mind, memory and understanding, do make, publ1sh and deolare this
my laDt Will and TODtament.
1.
I direot my personal representative to pay all my just debts and
funeral expenses aD soon after my decease as the same oan be oonveniently
done.
2.
All ths rest, residue and remainder of my estate, of whatsoever
nature and wheresoever situate, I give, devise and bequeath unto my
dear wife, Marion R. Orris, absolutely and unoondtionally.
3.
..
In the event that my Bold wife should predeoease me, or should
she die within thirty (30) days of the date of my death, then in suoh
. ,-
event, I give, devise and bequeath all the rest, re'sldue and reriii.1nder
of my estate, real, personal and mixed, unto my brother, Paul E. Orris,
in trust, nevertheless, for the following purposes, to wit:
To hold, manage, invest and reinvest the same, with the right
and privilege to oontinue investments made by me during my lifetime,
whether the same be qualified as legal ivestments for trustees as
presoribed by law, and also to manage all real estate owned by me at
the time of my decease, and to pay and/or apply the net income derived
therefrom, to the support, maintenanoe and eduoation of my daughter,
Susan OrriS, during her minority.':'
When my said daughter, Susan Orris becomes twenty-one (21) yeare
of age, then I direct that said trust shall cease and determine and that
my said trustee shall pay over the principal of said trust, together
;.')-; .;...
BUREAU OF INDIVIDUAL
f1r..uu 'AHer TAil DIVlSIOf4
[l(Pr. I'QUI
HARRISBURG, PI 11)Z"D601
TARES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
,
-,
NOTICE OF INHERITANCE TAR
APPRAISEHENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAR
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
SUSAN ORRIS
8617 SPRING CREEK CT
SPRINGFIELD VA 22153
02-10-97
ORRIS
03-11-96
21 96-0889
CUMBERLAND
101
Anount H..tttad
(./
*'
IIHhlU'''III,'u
CHARLES
E
MAKE CHECK PAYABLE AND REMIT PAYMENT TOl
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV=is4-j-Eif-AFii-m-:96y"ijoYicE--ciF-YriHEiiifliiicE-;:iix-A-PPRAYSEi'-EijT~--Ai:.i-ciwAiicE-ijR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF ORRIS CHARLES E FILE NO. 21 96-0889 ACN 101 DATE 02-10-97
TAR RETURN WAS I I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l Eat.t. ISch.dul. A)
2, stocks and Bond. (Schedul. B)
3. Clos.ly Hald stock/Partnership Intar..t (Schedule C)
4. Hortg.g../Not.. Receivabl. CSchadula OJ
5. Cash/Bank Deposita/Mllc. Parsonal Property (Schedul. E)
6. Jointly Ownad Property (Schedule f)
7. Transfara (Schedul. GJ
8. Total A...t.
APPROVED DEDUCTIONS AND EXEMPTIONS I
9. Funeral Expanse./Ad.. COlts/Hlsc. Expanse. (Schedul. H)
10. Debts/Hortgage Liabiliti.s/Lians (Schedule Il
11. Total Deduction.
12. Nat V.lue of Tax Return
13. CharJtable/Gavern..ntel Baqu.sts (Sch.dule J)
14. Net V.lue of Estate Subject to Tax
NOTE:
( I CHANGED
III
121
(3)
(4)
IS)
(6)
171
.00
10.000.00
.00
.00
35.480.00
.00
.00
(8)
NOTE: To Jnsure proper
credJt to your account,
subnJt the upper port Jon
of thJ. for. wJth your
tax pay..nt.
45.480.00
R.76Q 40
36.710.60
.00
36.710.60
If an assessment was issued previOUSly, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of ~ returns assessed to date.
ASSESSMENT OF TAXI
15. Anount of LJn. 14 at Spou.al rat. (15)
16. A.ount of LJn. 14 taxable at lJn.al/Class A rat. (16)
17. Anount of LJn. 14 taxabl. at Co1lat.rel/Cla.. 8 rat. (17)
18. PrJncJpal Tax Du.
TAX CREDJTS:
PAYHENT
DATE
RECEIPT
NlJHBER
DISCOUNT C,)
INTEREST 1-)
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
(9)
(10)
8,769.40
.00
1111
1121
(13)
(14)
.00
.00
.00
.00
.00
.00
.00
.00
I IF TOTAL DUE IS LESS THAN '1. NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF TNIS FORH FOR INSTRUCTIONS.)
36.710.60 X,OO=
.00 R .06=
.00 X .15=
(18)
AHOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
0(')
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'0
.....,
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1.1
(0
PIJRPOS[ llf
NOTICE.
-
o
E.tat.. of dlcadent. dyIng on or blfor. Olc..bat 12, 1911 .. If any future Int.r..t In thl ','at. I. tran'flrred
In po.....lon or enJoy..nt to ell.. . (coUat.raU ben,flc!.rS.. 01 thl dlcldlnt aftar thi np!ratlon-if any .,t.t. 'or
11'. or for y..t., t~ Co..onM..lth hereby ..pr...ly t...tVI' the right to appral.. end .~..,. tran.ler J~rltanc. T....
at thl lawful CI... a (coll,t,r.U r.t. on any tuch future Inhrut, ,1-" :_~ u
f'-,J -..
To fulfill the r.qulr..~t. of SlctJon Zl~D of the Inheritance and E.t.ta T.. Act, Act ZZ 0' 1991, 72 P.S.
Section Z1~a.
RESERVATION I
PAYHEHTr
Detach thl top portJon of thl. Hotlel and lubait with your ply..nt to thl Rlal.ter of Will. prlntad on thl r.var.. .Id.,
n"aka chick or aonay order payable tot REGISTER OF MILLS, AGENT
All plyeents received .hall 'Ir.t be applied to any Intera.t which .ay b. dua with any r..alnd.r appll.d to the tax.
REFUND (CA)I A r.'und of a tax cr.dlt, which wa. not r.qu..tad on tha Tax Raturn, eay ba r.qua.t.d by coapl.tlng an -Application
for Rafund of P.nn.ylvanla Inh.rltanc. and E.tat. rax- (REV.1515J. Appllc.tlon. ar. .vallabla at the O'flca
0' tha R.gl.tar of Willi, any 0' the 25 Rav.nu. DI.trlct Off Ie.., or by calling the .paclal 2~-hour
en.w.rlng .arvlc. nuabarl for for.. ord.rlng: In P.nn.ylvanl. l~aOO.36Z.Z0S0, out.ld. P.nn.ylvanla and
within local Harrisburg araa (717J 787-8094, TOOl (711) 772.ZZ52 (H.arlng lapalred Only).
OBJECTIONS I Any party In Int.r.lt not .atl.fl.d with the appral...-nt, allowanc. or dl.allowanc. of deductlonl, or a..el....,t
of tex (Including dl.count or Int.re.t) a. .hown on thl. Notlc. au.t Object within Ilxty (60J day. of r.c.lpt 0'
this Notlc. by:
..wrltt.n prot.st to the PA Caparteant of Ravanue, Board of Appaal., Oapt, Z81021, Harrl.burg, PA 17128.10ZI, OR
".Iactlon to have the .att.r d.t.relned at audit of the account 0' the p.r.onal r.pr..ent.tlv., OR
.~.pp.al to the Orphan.- Court.
ADMIN
ISTRATJVE
CORRECTIONS~
factual .rror. dl.cov.red on thl. a....te.nt .hould b. addr....d In writing tal PA Oapart..nt of R.v.nu.,
Bur.au 0' Individual Tax.., ATTNI Po.t A.......nt R.vl.w unit, O.pt. 280601, Harrl.burg, PA 17128-0601
Phone (717) 787~6S0S, S.. pag. 5 0' tha bookl.t -In.tructlon. for Inh.rltanc. Tax R.turn for a Ra.ldant
Dacadant- eREV.ISOI) far an .xplanatlon of adalnlstratlvaly correctabl. .rror.,
DISCOUNT I
If any tax due Is Plld within thra. e3J calandar .onth. aftar the dac.dent-s daath, a flv. p.rcant e5~) dl.count of
tha tax paid Is allowad.
PENAL TV:
The 15% tax aan..ty non.partlclpatlon panalty I. coaputad on tha total of the tax end Intar.st a..a..ad, and not
paid bafora January 18, 1996, the flr.t day aftar tha and of tha tax aana.ty parlod. This non-partlclp.tlon
panalty I. appaalabla In the .eea .annar and In tha the ...a tl.. p.rlod a. you would app.al the tax and Int.r..t
that ha. b..n a......d a. Indlcat.d on thl. notlc..
INTEREST:
Intar..t Is charg.d beginning with flr.t day of d.llnquency, or nln. (9J aanths and one el) day fro. the data 0'
d.ath, to the data 0' pay..nt. Taxa. which beca.a dallnquant bafor. January I, 198Z baar Int.ra.t at tha rat. of
six (6~) parcant par ennua calculated at a dally rat. of ,000164, All tax.. which b.ca.. dallnquant on and aft.r
Janu.ry I, 198Z will b.ar Int.r..t at a rat. which will vary fro. cal.ndar y.ar to cal.ndar y.ar with that rata
announc.d by the PA C.part..nt of Rav.nu., Th. appllcabl. Int.rast tat.s for 19~Z through 1997 ara:
!!!! Int.r.st Rat. aally Inhr..t FActor !!!! Inter..t Rat. Dally Int.r..t Fector
n8Z laX ,000548 1987 .~ .000247
1983 16~ .000438 198a~I991 lliC ,000301
1984 11:< ,000301 1992 .~ ,OOOZte7
1985 13~ .000356 1993.1994 7~ .00019Z
1986 lOX .000Z74 1995.1997 n .000247
ulntarnt Is calculatad .. follows:
INTEREST = BALANCE OF TAX UNPAIO X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
~~Any Notlc. I..uad aft.r the tax b.c~1 d.llnquent will rafl.ct an Intara.t calculation to flftaan (IS) day.
beyond the dat. of the a..as...nt. If pay.ant Is .ad. aft.r the Int.r..t co.putatlon data .hown on the
Notlc., additional Int.ra.t autt be calculatad.