HomeMy WebLinkAbout97-00142
.~ ....
. ~ . 0
~ CD
~ ....
. .e
0'
z ~
iL
o
PIJIlPOSf Of
NOTICE I
To fulfill the requlr..."h of SecUon 2lltO of the InheritancI and htltl Tell Act, Act 1.2 of 1991, (72 P,$.
SItCIUon UltD),
PAVHEHTl
Dltech the top portion of thl. Not'o, end .ubMlt with ~our p.y-.nt to the RIOI.t,r 01 Will. prlnt~ on the
r'VI"1 Illde.
~M "aka check or ~y ordar plyabl. t~l REGISTER OF WIllS, AGENt.
All paynnh f'IUI"'ld 'h.l1 fir.t be applied to My Int.rut which lilY b, ctu., with any r..sind.r ~PPl1'd to t.,. tl)c,
REFUND (CR)1
A r.fund of . taM cr~lt, which wa. not r~.t.d on the taM return, ..y be r.qua.tad by c~l.tlng an "~ppllc.tJon
fClr R.fund of PeMlylvllInla Inh.rltanc:e and Eltet. TaM" (REV-1313l. Appll~ation. ara avalll!lbltl .t the OffiCI of
the Rqhhlr of Wills, any of tIll 23 "lvenuI Ohtrlct OHlou or by ('tailing thll IIprudel 2'4-hour arl.w.rlng '.rvlol
m.o.I" for for.. ol'd.rl"Ol In Pennsylvanie iM600-16<!M20S0, out.ld. P.nnlylvanhl and within loeal
H.rrlsburg erle (717) 7&7~80tJ4, ronl ('117) 771-2252 Olllerlng I.r.lr.d Only).
OIJEt:TIONSI Any p.rty In Inhrnt nut satJtUld with the I'Ippr.I.....nt, a11ow8nc. or diullow.nu of d.ductJon. or u.....llnt
of teM (lnrl1uding discount or h,t.rut) a. showr. tln this Notlc. May objllet withIn sIl(ty (60) days 6f re-r..lpt tlf
t.,.1I Notlc. bYI
nwrltten prote.t to the PA DapartlMnt of Rov.nu., Board of Appeeh, D*pt. 261021, Harrhburg. PA 1712a~1021, OR
MM.llctInv to hev. tha Mat tar deter.inad ~t th~ audit of tha eoroount of the perlonal repr.sentatlv.. OR
--eppa.l to the Orphan.' Court
AOMINR
ISTRATIVE
CORftfCTION$1
factual error. dl.coverad on thl. a..n....nt should b. I'Iddrlll.ed In wrItIng to: PA Dapart.ent of Revenu.,
lurllk! of Individual h)(.., UTNI Pa.t ......u...ot R.lllaw Unit. DEPT. 280601. Htlrr!l;burg, PA 171ZIM0601
Phone (717) 787M6S0S. S.. pltall S of the bDoklat "Instructlonu for InherItanee T~l( Return for ~ RasIdent
Oec.dant" (REV~lSOI) for arl ay,planetlon of adlllnlstrath'aly corr.a.chbl. arror8.
DISCOUNT1
If Itrn~ hM dua 11 paid within thr.. (3) calendar 80nthl aft.rthe deced."t's tJeath, a fivII parcent (S;O
discount of the tal( paid Ie allowed.
PENAL TV:
The 15% tax IIMUty nooMperticlpaUon pan.1t~ h COMputed on th41 total of th_ hl( ltnd Int.r..t ftu...od, Ind nat
Plld bafor. Janu.ry jl, 1996. th" flr.t day aft.r the .nd of the tal( a~~ty parlod. This non-participation
,..".1 ty 11 apptl~le"l. in the .... ..nnar and In th'" thli ._. ti". Pllr lod !II YOU would apP.1I1 thti tal( and Interaat
that hll b.en as,esa.d a. Indioat.d on thll notl~.,
INTEREST I
Interut II chllrgad buoInnlng wHh ftl'lt dlly of delinquency. or nine (9) IIonth. and ona (1) day
frOll the det. of death, to thll d.ta of pay..nt. Tax.s which b~... ~Iinqvant bafur. January I, 1912
tMar int.ralt fit the rab of .h (6%) p"re.nt par aonut! ctllcuhbd at ft dailY ratu of .000164.
All tal(a. which b4ca.. dellnquant on or aftor January 1, 1982 wIll bll~r lnter..t at ~ rftt. which will vary froll
calendar your to eelondllr y..r wlth that rat. announ-::ad by the PA O.~art.Glnt of RallanulI. The appUcabl.
Int.r..t rat.. for l'IZ through 1996 ara:
V..r Int.r..t hate DeUy Inter.~t FlKltt'r V.ar Illterut Rat. Dally Intarut Fllohr
---
1981 20:< .00054& 19a7 'X .0002:47
1.15 16)( ,000431 ~98aM1991 11% .000301
191, 11% .000301 1992 'X .000'247
1915 U;( ,OO03~ 1993m1994 " .000192
.... to)( .OOO?74 1995~1996 " .000Z47
hInt.r.at I. oalculated .a follows1
INTEREST . SALANCE OF TAX UNPAIO X NII"BEIl OF OAYS DELINQUENT ~ DAILY INTEREST FACTOR
M~Any NDtto. iUuM aftar thtl hl( bM:OM' nalJnqu.nt will r.fl~t an interalt calculation to fift.~ (15) ay.
"yond the dllt. of thtl ......Mnt. If paYllent h aedti aftar the Intara.t CMlpUt.Uon dut. .howr'lon the
NotIea, adcUUunal lnter.at ....t M Cl1c:uhtlld.
t)n
("": ,~
~ 1
PURPOSE Of
NOTtCE t
To ,,,,!fIll the rlJtqUirlllimtl of SltCltlon 2140 of thl Inherltencl find E.ht, TaM Ant, Ant 22 0' 1991. t12 P,S,
Section 2140),
PAY!ENT I
o.t.oh the top portion of thll Notlel end ,uc.lt with ~our P.~.ent to the Ragl.t_,. of Will, printed on the
r.....r.. deM.
~~ "_It ehack or aonay oral' pllyltbla tOl REgISTER OF WILtS, AGE}!'f.
All ply.ent. received ,hall flr.t bt Rp~ll.d to ~y lntarftwt which .ay bt dUI, with any r..alna~r applied to the tlM.
REFUND (CR) I
" r.'und of a tlK crtdlt, uh1Clh wu not r~l..t.d on the tllM return, lIi1l)! ba raqu..htd by c05PIIUng an "AppllQIUon
for It,fund af Pennllylvanlll InharJtancI 11M E.tltll hie" (RF.Y~U13). Applioatlon. 111'1 II,IIUltblll ut tho OffiCI 1)'
thoc Rlllhtor 0' Wllh, IIny of tht 23 RllvlnuCl nistrlct OffJcu or by c~l1lnlJ the splolal i!4Mhour anlll",.rln; .."...10'
nu.bar. for farll. orderlno; In Plnn.ylvanla 1-8~O-!62-2050, out.ide P.nn.ylvanla and ~Jthl~ loc.l
H.rrl.b~rD ar.8 (717) 7a7.~O~, TOO' (717) 772-2252 (Haarlng I.pair.d Only),
OBJECTIONS I Any party In inter..t not .at1.fied with the ap~ral.o..nt, allow8nc. ~r dlsallcwance of daduction. ~r a.....-.nt
of hi'< (1nclud!n"" dlse;Gunt or interest) l!lI shown on thh NaUe;e oay ahject within sl)(tv (60) daye Of r.celpt of
thh HotIo. bYI
~-urltt'n prot..t to tho PA D.partll.nt of Revenu., BOlrd of "',p.,01l, Dopt, ZIUGZ1, t1arrhburg, IIA 17128-1021, OR
L-eleot1nSJ to hovII the o6tt.r d.t.rlllnlld at the audit of the a(lcount of the pllntHl.! npr...ntat1v., OR
--aflp..l tl) tn. Or-phlln.' Cour't
ADHIN~
ISTRATIvt
CORRECTIONS I
fa<:tual .rrorlll dllt:cv.,.,d on tl\l, ........nt should b. luklru..d in writing tOI PA o.part..nt of Revenue,
BurllllMJ of Individual Tltl<", ATTNl POllt A......lIMt Rlviow Unit, DEf)T. Z806-01, tlarrl.burlt, PA l11ZI-0601
Ph,>no (17) 737~650S. SO" pflua !i of the bookllt "In.tructlon. ftlr Intl.rHano. Tal( Return for a R..ld.nt
O.cadontR <REV-IS01) fnr an .)(planatlon of ad.lnl.tratlv.ly e;orr.ctable Irror..
DISCOUNTl
If MY tOI( dUll if; paid IIlthln thrall (1) cal.ndar Month. aHar tho d.cedent'. d..th, . five p.rt:ent (5:0
dlocount of the tax paid 1. allow.d.
PENAL TV I
Th. ISX t~x BMn..ty non.partlclpa\lon p.nalt~ I. co.put.d on the total of the tax and lnt.r..t 1l,'G..'d, and not
p.id before January 18, 1996, the fir.t day aft.r the llnd of the till< aen..ty p.rlod. Thll nonMp.rtlclp.t1on
P4t011ty h app..lltbl41 In tho .... .anner and In the thfll .1IllI tll,. period OIl you would appul tM t.x and Int.r..t
that ha. b.an .......d .. Indlcllt.d on thl. not 1011.
IHTERESTI
tntar..t 11 e;hlll"gttd bagtnrl1nG with flr.t dRY 0'1 dallnqu.noy, or nine (9) lItonth. nnd one (1) day
fro. the d.t. of d.ath, to the date of pa~..nt. ,,.1<11. ..hloh booa.. dellnqu.nt b.for. JlW\ullry 1, 191Z
b..r Int.r..t It tn. rot. of .11< (~%) p~r~.nt p.r annUft calculatad It a dally rllt. of ,000164.
All hll<<'U ~hloh b.ca.. dellnquant on or flH.r JfII"Iu.r~ I, 1982 will blllr Int.rut Ilt a rflb whIch will vary frOll
r.11lindl" ".ear to o.l.ndlllr year with th.t rat. anf'l/)ltnc.d by tn. PA n.pllrt..nt of R.v.~. The appllcltbll1
lnt.r..t rat.. for 1982 through 1996 .ral
V..r Int.r..t R.t. Daily Int.r..t Factor V..r Int.r.lt Rat. nslly Intorut Factor
1912 20:< .000548 1987 ., .000247
1915 16Y. .000431 1918"1'91 11% .000301
19'4 11;( .00UOl 1'" .X .000241'
1981 u:< .0001S' 199!"199lt n ,oOOln
191' 10:< .000Z74 199!.MI996 .X .000247
--tnt.rut 11 oalculatttd .. followll
INTEREST . BALANCE OF TAK UNPAID K NUNBER OF DAYB DELINQUENT K DAILY INTEREST FACTOR
uAIIY Notlca luuen .H.r the t.ll He....... dallnquttnt will r.flMt Ill'l Int.r'lIt c.lcul.tlon to flft"" nSl _Vii
beyond the data of the ........"t. If p.VMl'lt II .1Ida aft.r thli Int.r..t COIlPUtlUotl dlt. ,howl on tho
MetHot, .dcUtlon.l Inter..t llIJ.t be c.toul_tad.
PAVHEHT I
Vl
'ro'-
p.taoh tn_ top portion of tht. Notlel Ind ,ub.lt with your paYM.nt flied. p.y.bI9 to the n'~' and .ddr..'
printed en the rlvlt., ila..
~ ~ Hlk. ohlok or fIIon.y ordlr pRY'IlII 'to I REGtSTER OF WILLS, AGENT.
All pRy~.nt. rlollvld shall bl appll~ flr,t to anY Inter'lt which .,y b. due with any r.~.ln4tr apPlied to the t'Xt
REFUND (CR)I A rdund flf e tax or.dlt, which 10111 not requ..t.d on the lax R.turn, IIBY be requaltld by /;lollpl.tinll ""
"Applloltlon for Refund of Pennsylvania Inh.rltanol and E.tate Tax" (AE~*1313). Application. are eVIIleb11 ot
the OffiCI ~f th. A,gl,t.r of Will., any of the 23 R.v.nUe DIstrlot Offlo.' or fro. the n.partMtntt. 24Khour
In.wlrlnll ..rvlel nu.ber. for for.' ordlrlngl In Penn.ylvanla 1.800~36Z~20S0, out.ld. P.nnlylv&nla
,.nd within local Harr-IIb\.tg erlll (717) 767*8094, TDDlt (717) 772~2252 (H.lring Illlpelrtd onlY).
AEPlY TOl
DISCOUNT I
PEHAlT'i'1
INTEREST I
au.,tlon. r..arrilng .rrors contaln.d on thl. notice .hould bl addr"'ld tOI PAO.parte.nt o~ R.vlnye, BurlDu
of Individual TaXIS, ATTNl Post A..esslllent Review Unit, Dlpt. 280601, Harrl.burgt PA 1712a~0601, Phone
(111) 187-6505.
If any tax due Is plld within thre. (3) callndar Monthl aft.r the d.c~d'nt.. death, a five p.rc.nt (SXl dlloount
of thl tax llftltl 11 allow.d.
The 15~ tax ..,..h non~p.rt1c1paHon pen.Ity 11 cOlllputad on the total of the tax and Int.rnt u.....d, and not
paid b.fQre Januery 18, 1996, the flrl\ day after the and af the t~x a.ne.ty p.riod.
Inter..t II chargld beginning with flrlt day of dellnquencv or nlno (9) .onth~ an~ one (1) day fro. the dot. of
d..th to the data of plllVlllent. Tax.' which b.cue dllllnqu.nt blfor' J&nuary I, 1982 bur int.I,..t lit the rato of
,1M ('Xl percent per annUM calculated at ft dally rote of .000164. All taxe. whl~h OIC'" dlllnqulnt un end ,ftar
January 1, 1912 will be.r interut lit arlit. whloh will vary frOM clhmdar y.ar to c81.nd~r ynr with thlt,:'lIt.
Bnnou~c.d by tho PA U.partMMnt of Revenue. Thl appl1c601. Interlllt ratl' for 1981 through 1997 IIr.:
Y~.r Int.rest Rata nally Interl.t fuct~r
--
V,ar
Tnt.rut Rate
Dally lnt.re,t Flctor
19&2 20X .OD1l54lt 1987 9X .000247
19U 16:< .000438 1988~1991 11% ,OOOSU
19M 11:'. .000301 1992 9% .000241
1985 13% .0003S6 1993~1994 7X .000192
1986 10:( .000214 1995-199; 9' ,Q00247
--Interut 11 oalculated DO folloW':
INTEREST . BALANCE OF TAX UNPAID X NU"SER or DAYS DELINQUENT X DAILY INTEREBT FACTOR
-KAny Hotlel l,,~.d after the tBK b.~o~a. d.lln~u~nt wtll r.fl.r.t an inter..t oalculatlon to flft..n (IS) dlV'
b.yond the det. of the ..,.....nt. If pay..nt I, .a~. Ift~r th. Inlare.t COIIIPutltlon d.t~ .hown on the
HaUee, eddltlonal Int.rut IIUtit be ealcuht.d.
"
C1 t: <! "
'6 :~ a..
,,!! .... i
en :;~;: Ii<: ~) ,
y~ , (~)
(~, ,(-, 0 ~;
t\ ('f)
.,;:, , ~ r"(\
n~;
'v .1-- '7 ,1\
t.J [I
rn ~S
,(.., P\
CC
.
PAVMENT I
DQt.oh tha tap portion of t111. Notloa and .ubalt with your p.Y~.nt .ade plYablato tha n..a and Iddra..
prlntld on th, rlv.r.. lid..
-- "aka ohaok or .onay ordar PIYlbla tOI REGISTER OF WILLS, AGI!NT,
All PIYMont. r.oalv.d Ihlll bl IPpll.d flr.t to any intlrl.t whl~h ~ay b, dUI wJth any r'~al~r appllad to the tax.
REFUND (CR)I A rafund of a tax crldlt, whl~h w.a not rlqul.tld on thl Ta~ Raturn. 'IY bl rlqul.tad by ooaplltlno an
"Applloltlon for R.fund of Plnn,ylvania Inhlrltanol and E.tate Tall" (REV-UU>. App1Joltlon. arl av.llabla It
the Offlol of tho R'ol.tlr of Will., any of the ~S R.venuI Pl.trict OffiCI' or fro. thl naplrt'ant" Z4-hour
.,,.warln,, "~lIlo8 nueb." for forn ol'd.rlngl In P.nn'Ylvanta 1-100-362"2050, outside P.ann'Ylvanhi
and within 10cIl Harrhbur" araa (717) 781-8094, TDOI (717) 77Z.~252 (H..rlnll I.p.lred only).
Rl!PlV 'rol
auntion. reo.rdlnll IrrOI" oontalr..d on thl. notlo. Ihould b. addr....d tOI PA O.,.rtll.nt of Ravlnul, Bura...,
of IrldlvldIJltl TOl<II, ATTN I po.t AII....,nt Revllw Unit, Dapt. 280601, tlarr hburll, PA 17128-0601, Phone
(717) 787-6505,
DISCOUNTI
If any tall due It plld within thr.a (31 calandar .onUI' after tha d.o.dent', dntn, . flvl porunt CS:O dltcount
of tr,. talC p.~d la aI10w.d.
PENAL TVI
Tha 15% tal( _ana.ty non-partIcipation p.n.lt~ I. co~put.d on the total of tha till and Intlr~.t .......d, and not
paid b.for. January 18, 1996, the flr.t day aft.r the and of tho tax e.n..t~ p.rlod.
IN1EREST I
Int.r..t I' ohlroad b.,lnnlnll with flr.t day of d.IJnquanoy or nln. (~1 Month I and ona (I) day fro. the dlte of
daath to thl data of pIy..nt. Tal<a. which ba~aMa dallnqu~t blfor. January I, 1962 b..r Intar..t at thl rata of
.IIC (6~) paroent par annu. caloul.tld ~t . d.lly rat. of .000164. All tllC.' whloh bIOI" dtl1nqulnt on Ind aftar
JftnIJ.ry I, 1982 will b..r Int.r..t at a r.ta whloh will vary frol ollandar year to oalendlr year with that r.t.
announoed by tho PA DaPlrtaant of Rlllanu.. Th. applIcabl1 lntar..t r.ta. for 1962 through 19'7 .ral
V..r Inter..t Aat. Dally Intaraat Factor V..r Inhr..t RIta DailY Intarut Flotor
---
1'82 20:< .000548 1967 .~ ,00021\7
I'U 16l .000..58 1966-1991 HX ,000301
196~ llr. .000501 1992 9X ,OU0247
1985 11X .ooontt 1993-199't 1:< ,000192
1916 10:< .000274 1995.1997 " .006247
.-lntlr..t h calClulalad .. followlI
INTEREST . SALANCE OF TAX UNPAID X NUNSER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
~.Any Notiol I..u.d ,ft.r the tal< b.co... d.llnqu.nt will rafloct an Int.r..t oalculatlon to flft.an CIS) dlY'
b'YOM the data of the ....I)IIII.nt, If pllly",ant .It ..da 8ft.r the Inter..t COMpubt Ion datG shown on tha
HOtJQI, additional Inter.st .Ult b. cllculfttad.