HomeMy WebLinkAbout97-00233
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
COMMONWeA"H o. PeNN'YlVANIA (TO BE FILED IN DUPLICA'TE "/ a 7 ' :13
OfP.6.RTMfNT Of R(Vf.Nut ,... 1 '" .;J
HAlRI,m:.r., ~~n:",O"" WITH REGISTER OF WILLS) COUNTY coDe YEAR NUMBE
N~"I"LL'tsH, "'AT(r'C''ft'"'NIIIAII . - . " ---~'-]5i3';'~i:\~0;;l!;'eA;O"D'r;::' Apt :-;;0 6'=-
,000000000'jifYNUMiiT-'--' JAI' "10,,,,,-' -JO''':~!I~ --- M € C t1 ani c s bur g, P A 1 7055
1 98- 3 0 - 1 23 2 1 2 ,I 2 1/96 0 1 /W I 0 4 C,,,", Cum t e ria n d
'" "'''''''"'''''''''' "00111 ",., '"'' ,,'" .", .""o;;;;;':~.-r"Ai';::'"'f~::',~Io:~c"V!o I'" 'N","CIION'I
1. Original Return [I 2. Supplemenlal Return 0 J, Remainder Return
If Of da'.. of d.ath prior to 121 J.8~
o 5. Fed,ral Ellate Tax Relurn Required
qfV.I.~OO ~):+ l7.941
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flli!j"
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o 40, Future Inl.r.., Compromi..
I'or dotll.f d.oth ok" 12,'2,821
D'tld,nt DI,d Tettot. 0 7, D,e,d,nt Maintained 0 tlvll~\.l TruI'
IAlIoch copy of Willi (Alloch copy 01 TrulIl
ALL CORRISPONDENCe AND CONFIOENTlAL TAX INFORMATION SHOULD BE DIReCTED TO,
NAME COMmTf MAILING AOD~Ui
JacquelinE: M. Haas 504 ft,llenview Drive
"'''HON'NU'''''' ,- M€:chanicsburg, PA 17055
717 1697-2182
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fil
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04,
~6,
limlt.d EII""
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'OR DATlSO. DIATN A"U 1~131/91 CNICK HI.'
" II SPOUSAL 1
POVUTY CRIDIT IS ClAIMID [J
iiLiNiiM.I~'--'-'-------
_ e. Total Numb.r of Safe O'POlit Bout
'-
(II
121
(3)
(41
{SII,bbB.a
(61.13.806.10
(7 )
(8) 15,474.32
...~
=~
82
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>=
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1. Real Eliott (5eh.dul. AI
2, Stoc.. ond Bond. ISch.dul. BI
3, Clo.~ly H,ld Slock/Partntnhlp In'.rt'f ISc:htdule C)
4. Morlgagtt and No'" Rtctivr.lbl, (Schedule 01
5. Cash, Bank Depotlll & MlluUoneoul Personal Prop.rty
(Sch.dule EI
6, Jointly Own.d Property (Sch.dul. FI
7, Iron"... (Sch.dul. GI(Sch.dul. L)
8. Tolal Gran Au"'I'alal Unlit \.7)
9. Fun.ral Explnse., Adminltlrallvl COlh, Mllcellan,oul
Explnlt. (Sch.dule H)
10. Deb", Mortgage llabilill.., lltn. (Schedule II
11. TOlol O,ductlonlltotallln'19 & 10)
12. Nt' Value of e.tate (Lint a mlnul line 111
13. Charitable and Go....rnm.nlol Blqu.s.. (Sch.dul. Jl
14. N., Value Sub.et 10 Ta~ (lIn. 12 minus Lin. 131
15. Spousal Transf.rs {for dalll of death off.r 6.30.941
S.. Inltructlons for Ar,pllcobll P.re.ntoldl on R.....r..
Sldl. (lndud. ...alu'l rom Sch.dule I( or Sch.dul. M.l
16. Amount of lin. 14 taxobl. 016% rat.
llndud. valu.~ from Sch.dule I( or Sch.dule M.l
17. Amount ()f lIn. 1.4 taKobl. 01 15% raIl.
(Includ. va lUll fron, Sch.dul. K or Schedul. M.l
18. PrlncipoltoK due (Add tall from lln.. 15, 16 and 17.1
19. Cr.ditl Spoulol Pov.rty Credit Prior Paym.nl.
(9 )
(101
6,048.52
..
!2
S
it
.
8
~
...
6,048.52
9.425.80
1111
(121
113)
(141
9,425 .80
(15)
{161
1171
)(.~_.
9,425.80
. .06 .
565.55
)( .15 .
118)
Dhcount
Interell
+ -----.. +--- ---.---
20. If line 19 ilgrlatl' tnon lint 19, tnl,t the diff.,enct on line 20. Thl,l,th, OVIRtlAYMENT,
I1D
(l9)
1201
CIH'dc' hl'H' II you a'l' t~quc\lm. (1 refund of vbu, eVCfPQYI1WIl'
565.55
21. If line 19 i, great.r than line 19, ente, th. diff".nce on Lint 21. ThltI' th" TAX DUE.
A. Ent" tn.. inl.rl~l on th. balonce due on Un. 21 A,
8. Enltr Ihelotol of Un. 21 and 21A on Une 218. Tlli. i. the BALANCE DUE.
Make Check Pavab~l R'o!~r of W.!!I" Agln.!..__._.
>- >- liE SUU TO ANSWER ALL QUESTIONS ON REVERSE'SIDE AND TO RECHECK MATH <(..
Under peneW.. 01 perjury, I declurI thaI I ka....tt uamined lh.. return, including accompnnying "hedul.. and .Iotemenll, and to ,h. bll' of my knowlldgl and b.,lI"
t II tru., corr~cl and ~omplllte., I declare rhat all real fnlal. hal been r6porled 01 trull market value. Declaration of prepare' olhlr than II... p.uQlIol j"flllnlotl"'7
ned on ollmformahan of whIch preparer hO' any knowlltdgl. .. MOT ell Uti ~ ~
\1 AruU o. ' )llSON 'I5PON~:k' '"NO ".TU~N ---~4DD~u~--5il4---1\i 1 e II v It:=:W" G r I v e' ---- OAfl!
.(1 (,( /, < ( ) '77 ' it tw.. ) Me c 11 ani c s bur g. P A 1 7055 r.1 arc h 1 0, 1 997
'I u.r 0' "RfPARf~ OTHER I IA.N Rf.mSENi'Aiiv'-------.wDRESS 'JdI'lTe--S'~'---s-m1 t ~ & [J u r k1l1'-~--- OAf!
~.=L .(,,-d..--'-,\ c 134 Sipe Avenue
-~ --- '--l1uiii'm eT'sto\\7l-;-t'T'TTOj6 -----
1211
(21AI
121B)
..,..... 11.111."1 .9...t..Q.
, ~
COMMONWUJTH 0' 'INN'YWANIA
INHIIU1ANCE TAX UfURN
IE'IDINT Dec.ID!NT
SCHEDULE F
JOINTLY.OWNED PROPERTY
&STATE or
All C E VI ILL! 5
r1L NUMIIR
----
Jolo' '0000'1.1'
----~._--- --,._-----.-----"_.~_.._-.-.._._~---_..~_._~ ,_..----~--~.._-_.._.---
ADnRISS RILATIONSHIP TO DICIDINT
504 Allenvlew Drive Daughter
Mechanlcsburg. PA 17055
NAMI
A. J a c que 11 n eM. ~ a a 5
10
C.
J.lo~y,.wood proporty,
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LmlR I
ITEM DAn I
NUMIER rOR MADI DISCRIPTION or ~ROPIRTY TOTAL VALUI DICD'S I DOLLAR VALUI or
JOINT or ASSET % INT. 1 DICIDINT'S INTIREST
TENANT JOINT I
1. A 5/16/9 CertifIcate of Deposit 5,477.65 50% 1$ 2,738.83
Harris Savings Bank I
Acct. #05-55-268870 I
,
2. A 5/16/9 5 Certificate of Deposit 19,951.93 50% 9,975.97
Harris Savings Bank
Acct. #05-61-268871 I
A 6/26/8 o Checking account 2,182.60 50% 1,091.30
3 .
PNC Bank
Acct. #5140107785
I
I
. I
i
i
I
i
I
I
I
..
TOTAL IAlso on.or on II no 6, Recapi.ulation)
513,806.10
(I' mort spac. il n..ded inlort additiono/sh'.'1 0' 10m. SIU)
C';
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
I
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"I
~~'i~~~I~..~L fl:;wu'-L:~::~ln~o~~~:: and UYI th.t~h.
- .' _~___'_ 01 tho Eltat. of
101. 01 ....!i3.!J../J}..Ld(.#_~t.t'L;Z2iJ!M~1 , Cumb.rl.nd County, P.., dlel~l.d .nd th,t tho
wilhin i. an inv.nlory modo by --Oil . ,f) -. '<4/ ., tho ..Id 'ft/.ttJlitufl.
01 Iho .nlir. ..IaI. of ,aid dlelde/I, 0 i.tln9 01 all the PI..on.1 property .nd r..1 Id.I., .XClpt r..1 .Ital. ouhld.
Iho Commonwealth of P.noaylvonio,. thot Ih. 1i9ures oppo,lt. .och lI.m of Ih. Inventory r.pr,,"nt It'l f.lr v.lu.
0' 01 tho doto 01 d.c.d.nl', dealh.
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and ,ublcrlb.d bolor. mo,
~ "'ut /',,1' J) LJ.L )
(
Euoutor . Admlnlltrator
'7'1/tlA, elu j
I
~4:tiJ.J I- ..1
Dol. of D..th
NotBPOI Sea.l
Linda L. FoU8r11oll NotAry Publlo
Derry Twp,. fl11{ltlln County 999
My Commission E. \ :.:::~_~~v 8, 1
ember, 0'. Y vanIa M:iociahM 0 Notar es '-..... J
. I .!1t (!~/,^/.-N
,
O.Y Month
1I11t'/ut/al )i.,(t:~
'1JI./ f.!/t. tf,v. t!j.ALU fI, At /71J tr5'
Addt'lll
)'/91
v..,
INSTRUCTIONS
I. An inv.ntory mud b. filed within Ihro. monlh, after oppointm.nt of PI..on.1 "pr.untatlv..
2, A ,vppl.m.nt Inv.ntory mull bo lII.d within Ihlrty d.YI 01 dilcov.ry of .ddltlon.1 o".h.
3. Addltlon.1 ,huh moy b.. ottnch.d os to p....nalty or really
4. 511 Artlcl. IV, Flducl.rl.. Ael of 1949.
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ITElM FOt1~
I give the rest, residue and rema,-nder of my estate to my
daughter, JACQUELINE M. HAAS, provided she survives me by thirty
(30) days. If my daughter fails to so survive me, then I give the
rest, residue and remainder of my estate to my son-in-law, E. AIJLEN
HAAS, JR., provided he survives me by thirty (30) days. If my son-
-in-law fails to so survive me, then I give the rest, residue and
remainder of my estate to my sister, GLADY FREESTONE, or her
surviving issue, ~ stirp~.
llEM FIVE
If any of the foregoing descendants of mine has not reached
legal age undel' the law of the jurisdiction in which that
descendant is domiciled at the time of distribution under this
article, then distribution of his or her share shall be made
instead to his or her parent as natural guardian or to my Executor
as the custodian for that descendant under the Pennsylvania Uniform
Transfers to Minors Act, and all provisions of that Act as they
exist at the time of this Will shall apply to the distribution. If
necessary for legal transfer to that guardi.an or custodian, my
Executor shall convert the assets in that descendant I s share to
cash or securities.
2
ad
<g +\ " I,
4. To retain any property, pending distribution hereunder, to
invest in or purchase any property without restriction to legal
investments for fiduciaries, to distribute property in kind, to
compromise claims, and to sell any property at public or private
sale;
5. To manage, control, repair and improve all real property;
and
6. To procure and carry at the expense of the Estate
insurance of the kinds, forms and amounts deemed advisable by the
Executrix to protect the Execut.rix and the Estate against any
hazard.
No bond shall be required of any fiduciary hereunder in any
jurisdiction. No fiduciary hereunder shall have any liability for
any mistake or error of judgment made in good faith.
My Executrix shall receive reasonable compensation for her
services performed as determined by the court in which this Will is
admitted to probate.
lTEM EIGHT
I realize that executors are given discretion by law to make
various elections which affect the income and estate taxes payable
by estat.es and beneficiaries, as well as the relative shares of
beneficiaries, such as taking administration expenses as deductions
for either estate or income tax purposes, selecting options for the
payment of employee death benefits, electing to take a qualified
4
a ;)J
'd'-I-t.'11.."
t.erminab1e interest as part of the marital deduction, selecting
alternate valuation dates, postponing the payment of taxes, filing
joint income tax or gift tax returns and redeeming corporate stock.
The decisions made by my fiduciaries in any of these matters shall.
be binding upon, and not subject to question by, any affected
persons. I rely upon my fiduciaries to take into consideration the
total income and estate taxes payable by reason of their decisions
including those payable by my survivors, and they are authorh:ed in
their discretion, but not required, to make adjustments between
income and principal as a result thereof.
ITEM Nillli!
I direct that all estate, inheritance and other taxes in the
nature thereof, together with any interest and penalties thereon,
becoming payable because of my death with respect to the property
constituting my gross estate for death tax purposes, whether or not
such property passes under this my Last Will and Testament, shall
be paid from the principal of my residuary estate, and no person
receiving or having a beneficial interest in any such property,
whether under this my Last Wi 11 and Testament or otherwise, shall
at any time be required to contribute to or refund any part
thereof; PROVIDED, however, that this direction shall not apply to
the taxes on any property included in my estate solely because of
a power of appointmentthereovf;lr which I possess but have not
5
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'8 "11.-\- '\~,
, ..
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA,
ss:
COUNTY
OF
DAUPHIN:
We, ALICE WILLIS, ~~~.E..l...\..'r:::.QE'_~g,-~_ and
o'\0\-\\~\uO('LD. <:, \~JL, the Testatrix and the witnesses
respectively, whose names are signed to the attached or foregoing
,instrument, being first duly sworn/ do hereby declare to the
undersigned authority that the Testatrix signed and executed the
instrument as her Last will and Testament, that she had signed
willingly (or willingly directed another to sign for her) / and that
she executed it as her free and voluntary act for the purposes
therein expressed, and that each of the witnesses, in the presence
and hearing of the Testatrix, signed the Will as witness and that
to the best of their knowledge the Testatrix was at that time
eighteen years of age or older / of sound mind and under no
constraints or undue influence,
~ t/I~
TESTATRIX
~ ~ 4-~_
'WITNESS
".\?....,~,'-c~ ...::J ,~
WITNESS
'0 0
B \.~L
Subscribed, sworn to and acknowledged before me by ALICE
WILLIS, the Testatrix, and subscribed and sworn to before me by
~'-'S,Ar\~~ L~'CJ9-~r2 ancr~\\\i.I'-=,P(\ Q. 6~,\'witnesses, this ~
day of ~~ ' 1996,
C;;~{.^~~rf;J..' /
,My Comm, Expires:
7
NOTARIAL SE~L
PAULA N, ANGLEMEVERh'NOlaJy Public
Hummelslown, Daup In Counly
My Commission Expires May 17, 1999
t2 d,
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.... -". ..7....
,,......j-: -",
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BUREAU OF INDIVIOUAL TAXES
INHERITANCE TAK DIVISION
DElll, 210f/Ol
UAARlsaURG, I'A 111211"0601
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAM
06-23-91
WILLIS
12-21-96
21 97"0233
CUHBEflLAND
101
[-~~;;;~~ ROMJtt.~_~~l
HAKE CHECK PAYABLE AND REMIT PAVMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 11013
CUT ALONG THIll LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS .....
R'EV:i54"i" EX-AFP"[oi-:m--Ncificr-oF"YtiHERifANCi-YAx-APPRill SEHENT;-ALLOWANCE-cili-----"------- - ---
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ALICE FILE NO. 21 91-0233 ACN 101
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
JACQUELINE M HAAS
504 ALLENVIEW DR
MECHANICS BURG
PA 11055
ESTATE OF WILLIS
TAX RETURN WAS I I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE IN'rEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R.al E. t.t. (Schaut-II. Ii)
2. stock. and Banda (Soh_dula 8)
3. Clo..l~ Hald sto~k/P.rtncrship Int.r..t (Schedula C)
4. HGrtuag../Not.. R.c.l~.bl. (Sch.dule Ol
S. C..h/Bank naposi tll/111;c. Parsonal ProPllr'ty (Schedule E I
6. Jointly Owned Property (Schedul. F)
1. Tranafers ISch_dula 0)
8. Total A....t.
APPROVED DEDUCHONS AND EXEHPTIONS:
9. Funeral Exp.'''III../Adm, Cost,/Hile. Expanses (Schedule H)
10. Dabtl/HortgMge LI.bI1itils/Ll.ns (Sch.dul. Xl
11. Total O.cktction.
12. Nat V.lua of Tax Roturn
IS. Chlriilb1a/Govarnnlnt.l 8Iqu.st. ISch.dula J)
14. Nltt V.lu. of E.t.t. Subjlct to Ta)\'
If an a.s.ssment was issued p~eviously. lines
reflect figures that include the total of abh
ASSESSHENT OF TAX:
15. A~ount of Lina 14 at Spousal rat. I1S)
1&. A.ourd: of Un. 14 taxabht at Un..l/Cla.. A rat. (16)
17. AMOunt of lIne 14 taxabl. at Coll.t.ral/CI.s. D rata 111)
1a. Principal Tax Du.
NOTE:
TAX CREDITS I
---,.
PAVMENT
DATE
----or-'12 - 91
RECEIPT
NUHBER
AA185264
DISCOUNT It)
INTEREST/PEN PAID 1-)
28.28
, IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
) CHANGED
(I) ,00
(2) ,OJ!..
(3) ,00
(4) .00
(5)_____ 1.668.22
(6) 13,806.10
(7) ,00
(8)
(9)
110 )
6,048.52
.00.
fll)
(12)
(13)
(14)
( .......
'*
In.1i4' t. lH UI.HI
ALICE
DATE
06-23-91
NOTE: To in&ura proper
crldit to your lecount,
sub_it the upper portion
of thh forlll with your
bx pay",.nt.
15,414.32
6.048 G?
9,425.80
,00
9,425.80
14. IS and'o~ 16. 17 and 18 will
~.tu~n. asse..ad to date.
,00
565.55
.00
565.55
593.83
28.28CR
,00
28,28CR
IF TOTAL DUE IS LESS THAN 11, NO PAVMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" lCR I, YOU HAV BE DUE
A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS, 1
,00 X .00.
9,425,80, X ,06:
,OOX,15:
(18)
AHOUNT PAID
565.55
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
no
Cd;
"11':
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RESERVATION I Elt_t.. of dHtdentl dVlnl on or blfor. Dee....r 12, 1911 u It ,nv future Inter..t In the ..t.t. I, tr8nlf.rred
In pOI.I.IIOh or enjoy.."t to el"t I (co11,t,r,1) ~flol.rl.. of the d~.dent .'t,r the IMpl"tlon of any ..tet. far
Uf. nr for y..r., the CotIIIOmfIl1th herev l)(prlu!V r...r".. the right to IPpr"h, end III'" tran,'.r InheritinG' h)C..
lit the hwful el,.. a (colht.raU rlt. on any IUGh future tnt.rut.
PURPOSE Of
NOTICE I
PAYMENT I
REFUMD (CR)I
OBJECTIONS,
ADtlIN
ISTRAT1YE
CDRRECTlONSI
DISCOUHT I
PENAL TV I
INTEREST I
To fulfl11 the r.qul,..."t. u' Slatton 21qQ of the Inheritance Ind E.tat, TIM Aot, Act 21 of 1995. (72 P,S,
Slatlon 9UO).
Dltlch the top portlon of thh Notlol and .ub.1t with your pIVlMnt to thl RIght,r of Willi prlntld on the rlv.r.. .idl.
-~"_. checlk fir lIOMY ord.r payable tOl REGISTER OF MILLS I AGENT
A r.fund of I tlM oredlt, whJclh w.. not reque.ted on the T8IC Return, aay tM requ..t.d by coapl.t1nt en "Applioatlon
101' R.fund of P~n.ylvanJa Inherlt.nc. and E.t.te TaM" (REV-1!1!). 'pplloatlon' Ir. .vai1~ble at tne Off Ie.
of the Reghter of With,lny of the 23 Re..,enu. Dhtrlnt OHloOl, cr by cIlllng the 'PGchl 24-hour
.......rln(l .ervloe nu_b.r. for for.. ord.rlngl tn P.nn.ylv.nla l-aDOw362~2050, outlJd. P~n.ylvanl. and
within Inoal Harrl.hurg .r.. (717) 787-8094, TOO' (717) 772w2252 (H..rlng Iapalr.d Only).
Anll party In Interl.t not ..thfl.d with the .pprtllh...nt, allowl!lnclI cr dhallowan\'ll of dltduotlon., or ....I8""t
of tax (Inoludlng dhcount or Intere.t) at .hown an thhi Hotlce au.t Object within .hh (60) dllyl of r.o.lpt of
thh Hatloe bYl
uwrlU.,.. prot..t to t~ PA o..part..nt of Rev.nue, BOllrd of Appul., Oept. 281021, Harr Isburg, PA
~-.I.ctlon to hi". the .aUer d.t.rlllln.d at audit af the "ccount of the p.r.onal r.pr..antatlve,
uapPlll to the Orphanl' Court.
OR
1712lMIOZl,
OR
Flatull .1'1'01" dlloov.r.d on thl. .....8..nt .hould b. "ddr....d In writing tOI PA Oepartaent of Rev.nuI,
Bur.au of Individual TI!IIC", ATTNl Put A.......nt Rlvl... Unit, Onp\. 280601, Harrisburg, PA 17128-0601
Phon. (717) 787-6505. ~II page 5 of the booklet "In.tructlon. for Inherltlnc. TaM R.turn for e R..ldent
hr,lIdent" (REVM15(lll for an eMPl.n.tlon of adalnlltratlveb oorr.ctabl. Itra,...
If ellY tlX dll. It Pllid within thr.. (3) cel.ndar .onth. IIft.r the dllcedlln\'s dlath, a flv. per Clint (5;'0 dhcount of
the hM pajd 11 allow.d.
Th. ISl( ~.M 1lI1lln..ty non-participation penalty II c:ollput.d on the total of the taM and Int.r..t a......d, otnd not
p.id b.for. J.nulry 18, 1996. the fir.t day after thtl .00 of the taM Ill.....\)' ptlrlod. Thl. non-partlClpetlon
~na1ty II .PlMIllIlabh In thll .... ..nn.r and In thl the ..1lII tI.e parlod U lIOU wOllld appaflI the tax flnd Int.rut
that ha. b.~ a......d I. Indie.tad on thl. noticl.
Int.r..t II chl!lrD.d b.,.lnnlnll with tlr.t dall of dlllnquancy, Qr nln. (9) Ilonth' .nd una (1) day fro. the data cf
d.ath, to thtl data of peY.lnL TaM" which baca.. d.llnltUent befon Jflnuety I, 1982 b..r Int.t..t et the rete of
.IM (6l() Ptrc.nt per .nnu. oalculat.d ftt II d.Jh r.te of .000164. All hx.. whloh b.cI.e d.Unquent on and eft.r
Janu.rv 1, 1982 will b..r Int.r..t at a t.t@ which ..111 vary froll c.lender y..t to cal.nd.r y..t with thet rat.
Innounced bll thll PA Oapert..nt of Rav.nue. Th. 1IF/Pl1cabl. Inhr..t rat.. for 1912 thrololgh 1997 ar.l
~ If'tlr..t Rllt. Dally lnter..t FactoI' !!.!! !.!l1!r.!!.t...!!!!! OallY Int.rut F.ctor
\982 20iC .000548 1981 .~ .000247
1983 16% .000436 1968-1991 11% ,000501
198~ In: .000301 U.. .X ,000247
1965 15:< .OOO3S6 1993-1994 n .000192
1986 10% .000274 1"5-~'97 9% .000247
--Intere.t 11 caloulattd .. follo".1
INTEREST . SALANCE OF TAX UNPAID X NU"BER OF OAYS DELINQUENT X DAILY INTEREST FACTOR
~~'nll Notlc. I..ued eft.r the taM beco... dallnqutnt ..Ill r.fl.ot an int.r..t c.lculatlon to flft..n (15) d'YI
b.'IIond the data of the a.......nt. If Pllll.ent is lI.de eft.r th. Int.rut oOIlPutatlon dati .hown on t~
Notice, additional lnbr..t lIU.t be c.lculat.d.
..(-'
H'~,
,-
PAYMlHTI
..' -:.'
1. ':)0
DettMlh the tOP "rtJon of thl, HotlCle end ,ubIllt wlth your P'WMnt ... peYIbI' to thl MM .. ..,,....
printed on the rlv.r,. tide.
If REUDENT DECEDENT uk. aMok or ltOnIy order p.ylbl. tOI REGISTER OF WILLS, AGENT,
If NO'N~[8[DEHT DECEDENT uk. oheok tit' .ontI~ orar p.YHI. tor COHttOHWEAl TH Of PENNSYLVANIA,
REFUND (CR)1 A r.fund of . t.Je orl'dlt, which WaA not req"utect on tNt T8. h.turn, "i' be rllqUt,ttd bv OOllfllIU", ."
"Appl1oaUon fur Rlfund of PW\n.vl"llnll InIltrltlnol and E.tllte TlIi" (REV-UU), Appl1olUonl Ir. Will_Ie .t
thl Offlol of the M..ht.r of Willi, an~ of the 21 R'\lenuI DlItriot Offlf\" or frOll the Dflp.rtHnt'. '4ahour
."....rlnt "r\llo. r'IUIIMr. for forll orderlnol In P.,...,.ylvllnla 1-100")62-2"50, outli. Pam.yhenll
Ilnd within 10<:111 Hlirrllburll Ir.. (117) 7'7"IOIM, TDO' 0'17) n2-22:S2 Ub.d", h.llred only).
REPLV Tal au..Uon. r...rdlng I\"ror. oontllMd on t.hh notloe !Should bl Iddr..'~ tal PA o.,lrtMnt of Itl"""" aur..,
of Indl"h~UlI TlJe", ATTNl Po,t A........,t RI"lew Unit. Dept. 210601, Hlrrllburll, PA 1712..0601, phone
(711) 7.'-6505.
DIICOLIfT I
If MY tlX dUe it ,.Id within tt1r.. (S) o.lender eonthl 41ft", thl _edent', delth, . fl\l. "ro...t (5~) dhoount
of the tb pISd it .Ilowed.
PENAL TV,
TM )SiC tlM ..,..ty non-partlclpltlon p.naHy II cCMIPUt.d on thl tot. I of thll t"M WId Int.,...t "Nlled, Ind l'lOt
plld before J~rv II, 1996, the flrlt dlY .ftlr thl and of thl tlM ......ty period.
JNTEREITI
Int.r.1t II charged Mllnnlng with flr.t eta)l of dellnquentlY, or nl". (,) IIDnth, Ind OM (1) dIIv frOll tM dat. of
dNth, to thl data of payant. T8)(1I which bee.. MlInquent blfore J.,.".ry I, Itt2 M.r Int.r..t .t thti rltlof
11M (6~) Plro~t par ~ ~.lcul.t.d at I d.lly r.t. of .000l64. ~11 t.MI. whloh bee... n.llnquent on end .ftl,.
JlnUlry l, 19t! wHI batr Intlr..t .t . rltl which MUl vary 'rOIl cllander )lur to c.lendllr YI..r Idth thlt rite
~Id by the PA n.plrt.-nt of A.\laMUa. T~ aprllc8b11 intlrl.t r.t.. for 1982 through 1997 Irll
V..r Intlr..t Rite DtIlh Intlr..t flctor Vliltr Int.rut Allt. DIUy Intlrlat FlltJtor
1912 ..k .000&48 1917 .~ .11;)0247
19U 1'" .000431 It"~l"l m ....m
1964 Ilk .aOO101 1992 .. .000147
IN. Uk .000156 1995-1994 r~ .OODI'2
19M \Ok ,000274 1995~1"7 n .000247
~.lnte,.'1t h c.lcuht~ .. folll*lI
INTEREST . BALANCE OF TAX UNPAID X HUHIER OF DAY' DELINQUENT X DAILY INTEREST FACTOR
uAny Motln hlUllld .ftlr thl tlM becOM' dellnqu4Int will rlf1eot an Int.r..t c.loul.tlon to flftMn (IS) den
beyond thl dtitl of the ........"t. If Plyunt .. .... after thl Int."..t COllPUt4Itlon dIIt4I shown on tM
Notte'l Iddltlonel Int.rl.t .u.t ~ c.lculated.