HomeMy WebLinkAbout97-00226
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COMMONW~"'llH or '"ENNSYlVAN1A
OEPAR1MENt Of UYfNUf
DEPT 280601
H;'RRI~~y'R<!~.~.A 17128.0601
DECEDENT'S N".ME (lAST. fiRST. AND MIDO(( INITIAl!
COOPER ELSIE J. IOO() West South Street
i SOCIAl mU;i~;~~~~: 16~--~J~A;~~'/~~i>imr~~;~/';~u Carlisle, P A 17013
--=-__ I"'''"'''''' :'"''''~NO>>O"''.' H,"II""..:~, ,,,~::ii"","" --r:i1'(U'il'~~:'R__ 0~'[ou~~~:?~~Wll?rou~~oN~~~~._- -=:.___.
(XJ 1. O,iglnalK,lurn (] 2. Suppl.mlllnlal Return LJ 3. Remainder Return
l'or datIl of death prior 10 12.13.821
O.il. Limited ellole [) Aa. future Inlerell CClmproml.. II 5. r.dtuol tUOl. Tax Return Required
(for dOl" of death after 12.12.821
o 6. Decedent Died Teltal. n 'I. Dltu:edent MaintaIned n li.....lng TOIlI JL 8, Total Numb.r of Safe OltpOllt 80x..
(AlIoch copy of Willi IAltoch copy of T""I
.. .. -'I~"'iiN___"'_
Frey and Tiley 5 South Hanover Street
me'HON' NUM...--------'-.------'-----'---- Carlisle, PA 17013
~ULL 243-51l3.8.~__ __. . ~~_c,_
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hlf~
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(OUNTV CODE .. ... VtAR . ... . NUMBER
{If( ~ D~NT't-(()~PlfT~r~'i DDRf 55--.;....~.~-..;......:;:;:.~.--:~~'-=::-.. '''---'
fOA OATIS o. DIATttAmA 12/31191 CHICK HUI
IP " SPOUSAL .
POVIRTYCRIDITISClAIMIO II
PILI NUMBER
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF Wll.LS)
'9rVl
;J..~
lilffi
..",
"'a:
Bit
a:
'"
5
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lil
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I. R.ol E,'a', ISch.dul. AI
2, Stock. anJ Bond, 15ch.dul. 81
3, Closely Held Slo(k/Porlnershlp Inler.I' (Schedule C)
4. Mortgogl' and Not., Receivable (Schedule DI
5. Cosh, Bank Depolill & Mllcellonfloul Personal Prop&rly
15chedul. EI
6, Jolnlly Own.d Prop.rty ISch.dul. FI
7, Tronof,,, ISch.dul. Gl15ch.dule II
8. Total Gran AUlh llolallin.. 1.71
9, Funeral Expense., Admlnlstrolivtl COlt I, Miscellaneous
EKpen... (Schedule HI
10. D.bh, Mortgage liabilities, Liens (Sch.adule II
11. Tolal Daduclionl (1(1101 Unes 9 & 10)
12. Net Vc:.lue of Eltate Illn. 8 minus Une 111
13, Charitable and Governmental BequeJII {Schedule Jl
1.4, Net Value Subl~lo Tal( ll:!~e 12 minus Line 131
15, Spollsat Tromfer, (for dale' of death ahttr 6.30.94)
See In'truction, for Ar.plicoble Percentage on Rever.e
Side, (lnclud. VOI\IIl' rom Schedule K or Schedule M,l
16, Amount at line 14 tOKable 01 6% rate
(Include VtJluel from Schedule K or Schedule M,I
17. Amount of Une 14 Ic:ucable at 15% rate
(Include valu" from 5chedult! K or Schedule M.l
18, PrindpolloK du! (Add tOJ( from lines 15, 16 and 17.)
19. Crfld/II Spoulal Poverty Credit Prior Paymenh
:n
:iJ (()
", ()
, c''
.'",
III _~...,_,________,.,.".
(21________.,._.,__._
131____
141 --.-
151____
'--J
-.-./
98..QJL
1.021.30
(61___
171
-'
(t)'q.
19) _
1101
499.05
( 81
1,119.35
499.05
620.30
111)
1121
1131
1141
1151 )(,--
1161 620.30 " ,06.,
.
620.30
37.21
1171 .____,.,_,_,____" ,15 D
a:
2
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118)
37.21
011counl
+-----.--- -
Intere5t
+ ---~--_._--
1191
1201
~
>-
20. If lInt! 19 ilgreoler than line 18, enter the dlffe"nce on line 20, Thl, Is the OVERPAYMENT,
mo
Cllt'ek her!' .1 you OIl! f(Jquc!l.ling (I ,('fund of you I OYl!rpnYI1H!l1t
37.21
21. If Une 18i, greater than Une 19, or,ter lhtl difference on Line 21. This i. the TAX DUE, (21) ....n_.._..._~.u ___..~_.___
A. Enter thelnlerOI! on the balance due on Line 21A. (21A) ..______.___~_~_.
8. Enl" Ih"olol of lIn. 21 ond 21A on lIn. 21B, Thh I.,h. BALANCE DUE, 12181 ____,_.___ 37.21
_ ~ah Chwck Payable to; R.gltt~r of Will., Ag.nt _~. _ ..._.~.__._.___.___ _ ..
~!"~~"" !h;,;j}.j.;;~~_ . >' '.)0. BEiliU TO ANSWER ALLQ_UESTIONS ONREVEit~E SIDE AND TI.'I RlCHECK"MAT!t ,~if("1~ littKc'i!il. '.(h'l*I'
Under pen chi" of perjury, I declare thot I hove e;oo:on,ined Ihll roturn, indvding accompanying schedules and "olernenls, and 10 lhe bflst of my knowledge and bell.f,
il iltrue, (orrecl ond complete. I declore thot 011 real 611010 ha1 been Isported at true market value, Dec:lorolic.on of ptfJparer other thon the personal repressntalive is
bOled on olllnformC'llion of which preparer hal any knowledg~.
5IGr4~J~~-5F:!ERSON _R~SPON51,8lC! FOR /1l!~o.f{~URN -.---.-TDriifes5"-.------------...-......--. '--....-----------., ..._.......____.___nn____________ .. -.-.- ~---._-_..-
SlL/v,{~~'.;PA(ei-~-lHIR l"~ti'''..;,~I~;, ,---- Aa~'~~N~.(;ollcg<:,-S-h C!lI~lisJl'LPi\ ]7013 ....._._. iiA~lIl'C!LL.J 1997_
V2, '\ "".t=,~'_.~.L'V;_---.---~-.fJ.Jil!T)OV()r !>.\" _ (;(lrUslc .1' (I. 17Jm -Ma.cclLf......llUl1.
"""."".. I"'" .
COMMONweAUH 0' PfNNSYlVA,NIA
INHt'RITAUCf TAl( IlE1UIl:N
Rf StDU>lT DECfDENT
ESTATE OF
SCHEDULE F
JOINTLY.OWNED PROPERTY
Jolnttenont(.Jl
ELSIE J. COOPER
______________h. _ J~ILE__NU_MeE~_~=~~~_h_~
A,
NAME
Claudia J. Eby
e.
C.
"0.-_".-
__ ADDRE~___~_h,
904 Nortl1 College Street
Carlisle, PA 17013
.RELATIONIMIP TO DICEOENT
Daughter
Jolntlv-owned ptopotlv1
ITEM LEnER DATE
FOR TOTAL VALUE OECD'S DOLLAR VALUE OF
NUMBE JOINT MADE DESCRIPTION OF PROPERTY
TENANT JOINT OF ASSET % INT, DECEDENT'S INTEREST
l. A 9/21/95 Balance Farmers Trust Co.
checking account #1272012 2,039.03 50% 1,019.51
Accrued Interest to 8/27/96 3.58 50% 1.79
NOTE: This account represents he transfer of
an earlier Joint account at Mello Bank which
was opened about 1970 and conti ued in force
until!t was closed on Nov. 7, 19 5, when the
entire balance was transfel'red t the account
at Financial Trust Corp as evide ced by the
enclosed statement from Mellon Bank dated
4-1-93 and as further evidenl1ed n Mellon
Bank statement ending Dec. I, 1 95, and
confirmed by Financial Trust Co p statement
for period ending Nov. 28, 1995.
TOTAL (Also enler on lint! 6, Recapitulation)
(If more space is needed in.~ort additional sheets 01 some ~;ze)
1,021.30
'Mellon Bank
PERSONAL BANKING STATEMENT
DIRECT INQUIRIES TO,
MELLON BANK NA
COMMONWEALTH REGION
CARLISLE DEPOSIT B~NCH
DEBRA FRAKER
1 N HANOVER ST
CARLISLE PA 17013-3014
717-249-2414
o
1...111...111......11'111...11.1",1,1"11,,,11,1,,1,1.,1,1,,1
E~$IE COOPER
CLAUDIA JOAN EBY
229 1/2 W WIllOW ST
CARLISLE PA 17013-3747
01233
0418
182-103063
PAGE 1 OF 2
STATEMENT
FROM 03/02/93 TO 04/01/93
WHEN YOU BORROW MONEY FROM MELLON. YOU GET A GREAT RATE AND FREE
BANKING SERVICES IF YOU QUALIFY. STOP BY ANY MELLON BANK OR CALL
1 800 n22-9034 TO fIND OUT MORE.
RELATIONSHIP SUMMARY
pF.~OSIT ACr,OUNTS
CHECKING HITH INTEREST
MONEY MARKET
TOTAL
BALANCE
1.719,59
10.446,81
12.166,40
LOAN ACCOUNTS
OUTST AND I NG .
CHECKING WITH INTEREST ACCOUNT 182-103063
~COUN~_..S UM_MJI~:!.. ___ _________n ____,_~_
---1
OPENING BALANCE AS Of 03/02/93
TOTAL DEPOSITS AND OTHER AOOITIONS INCLUDING INTEREST EARNED TlUS PERIOD
TOl'AL CHECKS AND OlllER HITHORAHALS INCLUDING FEES THIS PERIOO
CLOSING BALANCE AS OF 04/01/93
1.784.19
+4fi!i.30
-517.90
/1.719,5'
t/
AVERAGE ACCOUNT 8ALANCE 1.942.89
AVERAGE COLLECTED 8ALANCE 1,942.89
l.~c~~U"-t}E!!VITY==~_~~=~:~~======:::"=:=-=-==_______~__~_______:-=__===-::--= --I
DATE
f.QllJJL DESCRI~TION
03/02193 OPENING BALANCE
03/08/9l DEPOSIT
REf 1000000075380393
03/09/93 CHECK 1 1941
03/11193 CHECK 1 1942
03/15/93 CHECK 1 1943
CIIECK 1 19(,4
03/18/93 CHECK 1 1933
03/29/93 CHECK 1 1945
DEPOSITS CHECKS
AND OTHER AND OTHER PAIL Y
ADDITIONS HITHDRAHALS BALA!!!;.L
1.784,19
450,00 2.Z34.19
6,00 2,228,19
200,00 2,OZ8.19
19,78
16.~B 1,992.06
3.00 1,989.06
18,97
.... (, /-, ;) '1
.' fD c)
'-i S \'7 c.) fI
)'/51
,-1f\ ~ " /
~ Mellon Bank
PERSONAL BANKING STATEMENT
DIR~CT INQUIRIES TO,
lORI A JAMES
COMMONWEALTH REGION
CARlISLF. DEPOSIT BRANCH
ERIC HESS
1 N HANOVER ST
CARLISLE PA 17013-3014
717-249-2414
o
1.,.111,.,111.,,,.,11.,11.,.,11..11.11,,,.11,,1,1,,1,1,,11,.,1
ELSIE COOPER
CLAUDIA JOAN EBY
904 N COLLEGE ST
CARLISLE PA 17013-1306
02591
0418
182-103-0630
PAGE 1 OF 1
STATEMENT
FROM 11/02/95 THRU 12/01/95
IF MELLON BANK PAID YOU MORE THAN tl0.00 IN INTEREST DURING 1995, YOU
SHOULD RECEIVE A FORM 1099 BY JANUARY 31, 1996. IF YOU DO NOT RECEIVE
THE FORM BY THAT DATE, PLEASE CALL 1 800-337-MELN.
RELATIONSHIP SUMMARY
Wooll ACCOlM"S
lalIDIN(l HITH INTEREST
TOTAL
--'lALANCE
11.06-
11.06-
LOAN ACCOUNTS
DUTSTANDING
CHECKING WITH INTEREST ACCOUNT 182-103-0630
fgcO~~~~UMM~~!____,___,,____
OPENING DALANCE AS OF 11/02/95
TOTAL DEPOSITS AND OTHER AOOITIONS INCLUDING INTEREST CREDITED THIS PERIOD
TOTAL CIfECKS AND OTHER HITIfDRAHALS INCLUDING FEES ANO CHARGES THIS PERIOD
CLOSING BALANCE AS OF 12/01/95
AVERAGE ACCOUNT BALANce
AVERAGE COLLECTED BALANCE FOR ANNUAL PERCENTAGE YIELD EAm~ED
YOUR ANNUAL PERCENTAGE YIELD EARNED fOR THIS STATEMENT PERIOD IS 1.51%
-----=]
4,578,01
+,94
-4.590,01
11.06-
763,00
763.DO.
@Ec~DET ACTIVITY
DEPOSITS
OATE AND allIER
~TED ~ESCRIPTION ADDITIONS
1I/D2I95 O~ENING BALANCE
11/07/95 CHECK . 2153 , ,
12/01/95 INTEREST CREOIT .94
SERVICE CHARGE , .
12101/95 CLOSING BALANCE
----]
CHECKS
AND OTHER
WITHDRAWALS
DAILY
BALAN,L
4,578,01
4.578.01
,00
. ~ 12.00
1I,&k-=
11,06-
[CH:E~~_~,~~!!~~!__________.__________...__::-==:=--=:_~-=-,____
,.~._____J
l;illr.KI
.1li3
AMOUNT REfEREN~E ~~5 ICHECK.
4.578,01 00000007 50 3
AMOUNT REfERENCE NO, ICHECKI
AMOUNT--BIl]RENCE NO,
~LEASE USE TME ACCOUNT RECONCILEMENT FORM LOCATED ON TIlE BACK OF THIS
STATEMENT TO BALANCE YOUR ACCOUNT.
",_~,..OT ~
FINANClA~11
TRUST CORP
o 0'.
-
-
ST^lfMENT OF ACCOUNTS
001272012
ELSIE J COOPER
CLAUDIA J EI}Y
904 N COLLEGE ST
CARLISLE PA 17013
STA TEMENT
FROM
10-30-95
PAGE
PERIOD
THROUGH
11-28-95
1 OF 1
') ENCLOSURES
~OW ACCOUNT
PREVIOUS
STATEMENT BALANCE
11,962.13
IlEPOSITS/
CRfDITS 3
5,14A.39
CHECKSI
DEBITS 5
3,101062
ACCOUNT: 001272012
SERVICE
FEES
.00
OWING
BALANCE
14,002.70
INTEREST PAID THIS YEAR
ACCOUNT/INTER(ST INFORMATION
59.07 FED TAX WITHHELD THIS YEAR
.00
OEPOS ITS/ CHECKS/
ACTIVITY DESCRIPTION REFERENCE CREDITS DEBITS
BEGINNTNG BALANCE
CHECK 106 00302503160 6.42
CHECK lOB 0020240241,0 56.32
US TREASURY 303 545.00
SUC SEC II 0395
n/,IM491D SSA
CHECK 105 01206906160 J7.66
DEPOSIT 005015006.10 4,516.01
CHECK 101 00304703110 15.00
CHECK 109 00403901440 3,012.20
!tHEREST CREDIT 25.38
ENllING 8ALANCE
ilHANCE
110962.13
1l,955.11
11,399.39
12.444039
12./.26.51
16.989.57
13.971.32
14.002.70
14.002.10
CHECK 1m
IO~
lUti
lor
NUMilfR OF CHECKS
CHECK
· INDICATES SKIP
AMOUNT
l"f.8~
6.42
15.00
,-
,
SUMMARY
IN CHECK NUMBERS
CHECK NO
106
10'1
TnTAL AMOUNT OF CHECKS
AMOUNT
<;6.3l
3,012.20
3.107.82
ANNUAL PERCENTAGe YIELD EARNED DISCLOSURE FROM
ANNUAL PERCENTAGE YIELD EARNED
AVERAGE DAlLY COLLECTED BALA~CE
INTU\[ST EARNED
10-30-95 THROUGH
2.12%
14.702.24
25.36
1l-?'H-'15
...
Illl\t:CT FINANCIAl TRUST COMPANY
IN~UIAIE5 TO: ONE WEST HIGH STREEI PO BOX 270
CARL ISlF PA 11013-02?O
rl I U'III)~j[: /11-,0'.3-1,'1,'
l/f~(.S I
d S. 3"
~:;1~1 0/
-5'1 S () 1).-
1"1 t)\ ~ ~,e:/
\ 'J () I ,- .. -1.,~)
. ) ~
UY-I,nUt 1'11)
,,~,~:~~
,..~~"
C:OMMONWfAlTH Of tfNNSnVANIA
lNHunANCf 'AI{ l{eTURN
~E&IOEN' DECEDENT
i - - - -" , ----~
STATE OF
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES ~.Lm PI~.'!.. Prlnl or Tvpe
-~ --.----- ,. - - _.':'';:;:-'-'-'--'--'--'''.'~~'~~~-.FTlT'NUMBER
ELSIE J. COOPEH
"",..__L_.._.,____,
N~~~ER DESCRIPTION
.....----.~~ ----~---.--.-----..._~..-."~~~~~--.~._--~<~.~-~~~_....
A. Funeral Expen.."
8.
.4,
C.
1.
2,
3,
.4,
5,
6,
AMOUNT
1.
1,
Aclmlnl.lrall..e Co.I"
Personal Reprelentollye Commllllonl
Sodol Security Number of rersonal Rep.elentallye,
Year Comml..lonl poid
2,
AlIorney Fee.
3, Family Exemption
Claimant _,__~,__ Relatlonlhlp
, Addre.. of Clolmunt at decedent'l death
Street Addre..
City
State ___ Zip Code
Probate Fee.
MI.e.llaneou. Expen.e.:
Georges' Flowers, funeral flowers
Lowell Cooper, reimbursement for t'uneralluncheon
Register of Wills, filing Pa. Inheri tance Tax Return
7,
~L_
TOTAL (Also ente, on line 9, Recopitulation)
(If more .pace I. n..ded, lno.rl additional .h.." of .ame 1118, I
s
200.00
124. 05
160.00
15.00
499,05
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
, '-
*'
/ :j,IC,{ 7
BUREAU Of INDIVIDUAL TAKES
IMHERITANC[ "'1( OIYlilON
Ul!PT. 210'01
HARRIS.URO, PA 111ll-0601
NOTICE OF INHERITANCE IAK
APPRAISEHENT, ALLOWANCE DR DISALLOWANCE
Of DEDUCTIONS AND ASSESSHENT Of TAK
06-23-97
COOPER
08-27-96
21 97-0226
CUM8ERlAND
101
["-=~~.!!nr-R...iH.C':":'::.J
____M_~===_ .,_]
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISL~, PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ...
iiiV= is;;';" iif -" Fji- f iiY: 97T - NiiT i c i - -0;: - "iNHEiii TliNeE "''fAx - A-PPR"A-i S EMENT -; -" i:. i OWANC E - cili' - - -.- - - - - - - - - -...-
DISALLOWANC~ OF DEDUCTIONS AND ASSESSMENT OF TAX
ELSIE J FILE NO. 21 97-0226 ACN 101
DATE
UTATE OF
DA TE OF DU TH
FILE NUMBER
COUNTY
ACN
If an a.....m.nt was i..u.d pr.viou.Iy, lin.. 14, 15 and/or 16, 17 and 18
r.fl.ct figure. that includ. the total of ~ r.turn. a......d to d.t..
ASSESSMENT OF TAX:
IS. AMount of line 14 at Spou..l rat. lIS)
Ha" Altount of Una ll.j ta)(lbl. .t Lin..1/tian A rat. (6)-
17. AMount of Line 14 taxable .t Coll.t.rII/CI... Brat. (17)
18. Princlp.l Tax Due
TAX CREDITS:
PAYHENT
DHE
03-11-97
FREV 8 TILEY
5 S HANOVER ST
CARLISLE
PA 17013
ESTATE OF COOPER
TAK RETURN WAS 1 I X) ACCEPTED AS fILED
RESERVATION CONCERNING-FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
I. R..I Elt.t. (Schedull A)
2. Stock. end Bonde (Schedull BJ
5. Clo..ly H.ld stock/Partnership Int.re,t (Sch.dull Cl
4. Hart...../Not.. R.c~ivabl. ISchedull D)
6. Calh/Bank Dapo.itl/Hilc. Personal Proparty (Schedule E)
6. Jointl.y Ownfld Property (Sch.dule f)
7. Tranlfar, (Sohedula G)
8. Total A..a-h
APPROVED DEDUCTIONS AND EXEMPTIONS:
9, Funaral Expens../AdM. Co~ts/Hisc. Expans.. (Schedule H)
10. Debt./Hood"a". Liabilitie./Uans (Soh.dul. 1)
11. Total Deduotion.
12. Net V.lue of Tax R.turn
15. Charitable/Govern..nt.l Bequa.t, (Schadule J)
1". Nat Velue of e.tate Subjeot to TaiC.
NOTE:
RECEIPT
NUHBER
AA185260
DISCOUNT 1+)
INTEREST/PEN PAID I-I
,00
U~-IHllll" (lI.tll
elSIE
J
DAl'E
06-23-97
1 ) CHANDED
ll)
(2)
15l_
(4)
15l_
(6)
(7)
,00
,00
,00
.00
98.05
1. 021. 30
.00
(Il
1,119,35
NOTE I To insura proper
credit to your .c~ountl
IUbMit the upper portiun
of tni, forM with your
tax plIYlllant.
(9)
1l0)_
499,05
.00
(11)
(12)
(15l _
(14)
499 05
620.30
,00
620,30
will
,00
620,30
,00
K ,00.
K ,06.
K ,15.
(181
,00
31,21
,00
37,21
AHDUNT PAID
---'37.21
. TO!~':..!A~_CR.EDIT --37, 2~
BALANCE OF TAX DUE ,00
INTEREST AND PEN. ,00
=_iOTAf DUE-~-- ---==~----~
1 If TOTAL DUE IS LESS THAN tl, NO PAYHENT IS REQUIRED,
IF TOTAL DUE IS RefLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUHD, SEE REVERSE SIDE OF THIS fORK fOR INSTRUCTIONS,)
. If ~AID AFTER DATE INDICATED, SEE REVERSE
fOR CALCULATION Of ADDITIONAL INTEREST,
no
'i1i'
:8
"M ;;0
."1 ~\l
'-
t~
",,--
~
1..0
~
RESERVATIONl Eat'tll of-d'c~t. dying on or blfore o.o..o.r 11, 1'81 .- If any futurl lnttrt.t In tht ..t.t. I, transftrred
In po.....Jon or enjovaent to Cl... . (ootl,ttrll) benefiel.rl.. of thl d.e~"t .ftlr thl IKPlrttlon of an~ ..tete for
l1f. qr for ~..rl, th. C~onw..lth hlr,by 'KPr...l~ rt.trv.. thl right tb appral.. and a..,.. trancfer Inherltlnol lMMI'
It the lawful CI... B (oatllttrell rlt. on any .uch futurl Inter..t.
PURPOSE OF
I<<lTlCE,
PAVM:NTI
MFUHD (tAl I
OBJECTIONS I
AOHIN
ISlRAlIVE
CORRECTIONS I
DISCOUNT,
PENAL TV,
INTEREST I
To fulfIll thl requlrllltnh 0' SICltion 2140 of the Inherltlnol and Eltat. TalC Act, AClt 21 of 1995. en P.S.
lut Ion 9140),
D,tlall thl top portion of thh Notiol and sub.it with your ply.."t to ttll Rc:tghttr 0' Will, prlnhdon the rel/U" ,Ida.
-.Mflkl chick or ItOnly ord.r payabl. tal REGISTEI Of' MILLS, AUENT
A r.fund of I tlX crldit, which Waf not r-aqUI.t4ld on thtl Tax Rlturn, lay be rlqulttld by cOIIPIIUng an "ApplicIUon
for R.f~ of Penn.vlvanll Inhlrltanal and E.tat, TIM" (REY-IlI3). Applloatlon. are av.ilabl. at th. Offlc.
of the RlIghtlr of IHU., any of the 23 RllIvlnul Dhtt.iet Offica., or by ollllng thl Iplclnl 24-hour
..,....rl"l .arvlcl nullb.r. for for.. ord.rtnVI In PIlM.ylvllnl. 1-800-562-2050, auhidl P~f1.ylvanla and
within local Harrhbur'l aria (7,\7) 7f17-8094, TDD' (717) 17e~Z2S2 (Hillring hlpelrad Only).
Any p.rty In Int.r..t not latl.fled with the nppraJ..-ant, allowancl or dl.nllcwancl of d.duotlon., or a.......nt
of talC elnc:luding dllcaunt ar Int.relt) lIS Ilhown on thb HuttOI IU.t objlct within sIMty (601 dan of rlealpt of
thll Netle. bVI
..wrlttln protl.t to the PA n.part..nt of R.vlnUl, Soard of App.al., D.pt, 28102t, Harrllburg. PA
-..taetlon te havI the .att.r d.tlr.lned at audit of t~ eeeoYnt nf the p.r.onlt r.pr...nt.tlv.,
.~applal to thl Orphanl' Court.
171U-lil21,
OR
OR
Factual .rror. dlloovlr.o on thlt e.......nt Ihould be .adr....d In writing tal PA Dlpart..nt of Ruv.nuI,
Bur.au of IncUvldu.1 TalCa., ATTNI Po.t A.......nt Rtivl.w Unit, D.pt. 2B0601, Harri.bur.. PA 171U-0601
Phone (117) 787-6505. Saa p'O. 5 of the booklet "In.tructlons for Inharltanca TalC Rlturn f(lr a Rltldll1t
Dac.dant~ (REY-IS01) for In e~planatlon of ad~inl.tr.tlvaIY currletabla arror.,
If any taK dUI I. plld within thr.. (3) oal.ndar Iantha .ftar the decedent'. de_th, e five plrclnt (SX) dl.count of
tha tllC paid II allo~d.
Tha 15~ talC a~.ty non-p.rtlcl~atlon p.nalty I. eo~uted on the total of thl talC and inter..t a......d, end not
p.ld baferl January 18, 1996, thll fl"t day aftar the end of tha ti~ allne.ty p.rlod. Thh non~parUclpat1on
pln.lty 1. .PP'alabl. In the la.. .ann.r and In the the .... tll' parlod a. you would bpp..l the taK and Intlrl.t
that hu ba.n alll.ar.d at Indicat.d on thh noUcl.
Inter..t I. chargld blglnnlng with flr.t day of dallnquency, or nln. (9) .unth. .nd on. (II day fro. the data of
death, tQ th. det_ of pay..nt. TalC,1 which beea.. dlllnqulnt blfora January I, 1982 baar lnt.r..t .t thl rate of
11lC (6~) parlJent par annul calculated at II dally ra1e of .000164. All t.~1t whleh beca.a dlUnqulnt on and afh"
Januery 1, lqe2 will b.er Int.r..t .t e rat. which will vary frol calendar yaer to calendar Ylar with that r.tl
ann~oad by the PA nlpart.ant of R.v.nua. Thl applJcabl1 Intarl.t rata. for 1982 through 1997 aral
~ Intll.a" Rato u.J Iv Inter..t Factor :!!.!! Inter..t Rat. Dally lntlr..t Faotor
1982 20~ .000548 1987 9% ,000247
19" 16% .000438 191&.1991 11% .000301
1984 11% ,01,)0301 '99' ., ,1l00l47
1915 U% ,000356 1993-1994 7% ,000192
19B6 lOX .0002"14 1995~1997 9% ,000247
~-Intlr..t 11 eDlcuhtld ., folloWl1
INTEREST' BAI,ANCE OF TAK UNPAID K NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.-Any Notlc. I..ued .ft.r the t.~ P.co... dallnqulnt will rafllct In Int.rest calculation to flft..n (15) d.y.
blyond the dlt. of the ........nt, If peY.lnt I. .ada .ft.r the Intere.t cOIPut.tlon date shown on the
Notlc., additional Jntare.t .u.t bl c.lculated.