HomeMy WebLinkAbout97-00267
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UIHHlINWl:Al fit flf prNNsVI VANIA
1lI:1'ANTHUH UI R(Vunn-.
IlU~1 AU 01 IHlllVIOLJAl TAlC!:S
Ill"', ~lIi0601
ItARRlsnu~o, Jl. l11la'0601
i*
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE NO.
ACN
DATE
21 ~q'1~ 'J..(/7
97112846
C3-20-97
In.lhlll iIIu-nl
H
I: EST. OF ESTHER E HANOSHEW
S.S. NO. 172-24-8960
DATE OF DEATH 02-13-97
''.if '11\~;;4 ,r: :''dlUNTY CUMBERLANU
TVPE OF ACCOUNT
LJ SAVINGS
[XJ CHECK ING
[J TRUST
LJ CERTlF.
MARV E CRA~V
APT B
305 N BEDFORD ST
CARLISLE PA
Clu
CUI'
17013
..r
i\
RENIT PAYMENT AND FORMS TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
FINANCIAL. TRUST CO hu provided the DlPlll'tlllnt with thct Infortllfltlon ll.ted below which hu h..n u..d In calculating thlt
IIot.nthtl tal( due. Their recerd. Indlcah that at the death of thl tlboVI dlcldent, yOU wlr. II joint owner/b.nef\<lillry of thlli flllCOllnt.
If you ,..1 thl. lnfcu.".Uon II Incorrlct, pl..tU1 abteln wrlttfit oorrlctlon 1ro. the Unanol.. InltitutJon. .ttaah a copy to \hl. for.
IInd retum It to the libov, add,-us. ThlJ ftcllount II tBl(abl. In accordance wlth the Inheritance Tal( Law. of the CO.lIlonw..lth of Vllnnlylvants.
Question. .IIIY be nn.wer.d by oall1ng <'111) 187'8~21,
COMPLETE PART 1 BELOW M M M SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Aooounl No, 451096 Doto 09-01-67
E stobl hhod
Aooount 801onoo 857.92
Poroont Taxoblo M 50.000
AMount Subjo.t to To. 428,96
Tax R"to X .06
Potontlol T.. Duo 25. 74
~AAT TAXPAYER RESPONSE
[!] rFAlLURETO RI!SPO'Ul ifILL lIasuL T IN AN OFFIc:XAL TAX ASSESSNENT BASEll ON TillS HOnc:!]
To Inlure prop.r oredlt to your aooount, two
(2) cop i.. of thl. noticl IIU.t aooo.pany your
pay.,nt to the Rllghter of Wll1.. Hak. check
payable tal "Regl,t.r of Wit I., Agent",
HOTEl If tax pay.,nt. ar. ..de within three
(~l 1I0nth. of the deoed.nt', dat. of dllath,
you IlCY dlduot a Sir: discount of thw tax dUll.
Any Inherltence tax due will beco.. d.llnquent
ntne (9) .onth. after the dat. ~f death.
[CHECK ]
ONE
BLOCK
ON LV
A. ~'The .bov" III~or.at1on and hx dUll 11 correot.
1. You lie.,. chou.. to r..U paYlIlent to the Rellht.r of Will. wlth two copl.. of thl. notice to obtain
a dhco~mt or IIvold Intanllt, or you ..y che<:k box "A" and r.turn this notice to the Regl.hr of
Will. and IIn offloJo1 as......nt will be Illuad by thll PA Dllpart.llnt of Ra~.nue,
B. [J The IIbOVG al.llt hal bll.n or will be reportad and ta~ paid with tho Pennsylvania Inherltan<:e Tax rnturn
to be flllld by tho dleldent'. reprll'.ntatly~,
C. [] Tha abovo Infor.atJon I. Incorre<:t 8nd/o~ebt. and deduotions were paJd by you,
You .Ult cOllpletll PART 0 flnd/or P^RT ~ below,
If you Ind1c.t. a d1ff.r.nt t.x r.t., pl.... .t.t. your
r.lation.whip tn d.cad.nt I ____
PART
~
'tAX
LINE
n:runN - CCH~UTATION
I. Ooto Estoblt.hod
2. Acoount 8.1ance
5. Par'cent TQxabla
4. AIIQunt Subject to Tax
5. Debt. ~d Oeduct1on.
6, A~ount T.~.bl.
7. T.x Rat..
8. Tax Oua
~~
wr
T"~ 0:: JO,It-JT/TRUST ACCOU:JT:;
OF,FICIAL USIt ONLY DM!"
)"An~PARTllENT OF llEI/ENUe
PART
l!l
DATE PAID
=t
DEBTS AND DEDUCT~ONS
PA'n _
1
,:::::::~; ;:,i:ii'~
3
Il
5_
6
7
8
CLAIMED
-
1
2
3
I.
S
6~_
7 M
a
-
M
PAVEE
DESCRIPTION
AMOUNT PAID
j-
TOTAL (Ent.r on lina S of Ta~ COMPutation)
J
9
- -
Undar panal U..
cOMplata to the .t
I P'
of perjury, I daclar. th.t tha fact. I h.ya report.d .bova
of .Y knowladge .nd b.l~.f.
HO~,L_Lj' / ,/ )
WORK ( )
TELEPHONE NUMBER
are tru., correct and
,'14/ 222.!L______
~
-'~{~/?
GENERAL INFORMATION
1, FAILURE TO RF.S~'OND WILL RESULT IN AN OfFICIAl. TAK ASSEsSMENT with appllcahle Intl"lt bnt.d on lnfouatlo"
lubll!ttad by thl flnanclnl Inltltutlan.
z. Inhlrlt,,"cll till( baec... dl1inqulnt nln. Month. aft.r tht dludlhl.', det. of dOltth,
). , joint Meaunt II hl(/IIbll IVln th",ugh thl dlclC'hmt'. mI.' Wftl added ft. It I..ttlr of oonvl"11l101.
it. Accoutlt. (including thou h'ld hltWII'''' hu.bllnd end wlf,' which the dlcedlnt put In Joint nail.' within on. .,...r prior to
dllllth II" fully hKabl, I'll tranlfl".
s. ACClounh ntablhhec1 Jointly b.tWllUl tlll.hand and wlflllor. th,mon, .,.IAr prior to death fire not taMah1...
6. Aocount. h,ld by a dlc.dlnt "in trult for" anotll.r or oth.r. .r. t'lleabl, fullY.
REPORTING INSTRUCTIONS - PART 1
TAXPAVER RESPONSE
L ALOCK A ~ If the Inforllltian and cOIIPutat!on In thl notloe fire oorr.ot nnd deduoUon. nre not helng olal..d, pl.al In ")C"
In blook "A" of Pnrt 1 af 'the "TnKpayar R..PDn.... noUon. Sign h,n oopl.. and .ub.1t the. with your ohlOk for the .Mount of
taK to the R.gI.t.r of WJll. of the oounty Indloated. The PA D.part.lnt of Rlvlnul will J..UI fin offlolal ........nt
(For. Rf.V~t54e EXI upon reoelpt of the return frOM the R.gl.ter of Wille.
2. BLOCK B - If the ....t 'Pllclfild on thlt notlol ha. bun or will b. r.port.d and taK p.ld with the P.nnsvlvnnte Inhtrltanol
TBK Rlturn fO.d by the dloedent'. tlpr..el1tatlVI, plaoe In "X" In blook "B" of Part 1 of the "TaKpaYlr R..pon.... 'IOtlon. SIgn one
OOpy and return to the pA Dap.rt.ant of Revlnul, Bur"au of Indhddual Tax..., Dept 280601, Harrhburg, PA 111U'0601 In the
eny.lope provldld.
5. SLOCK C - If the notlco Infor.,Uon is Inoorreot and/or deduotlon! tlrll baing ohlll.d, chl<<lk block "(;" and oOMptet. Part. 2 and 5
IOllr"..I;tI..o t~ thll '".t..".."I'\\" h.dnlj ~.'gn tw... r"~''''I' 1""" "l,"-It t!'l.'" wl~'" l''''J'' rhft"l( f,... th'!t lIa.,,,,,,' ..f t.v p!ly.hlfl tn th... <<Iflol,t.r
of Will. of the county Indlcnted. Th. PA D.part.ent of Revenue wllJ 1.lue .n official .....I..nt (For. REY-1S48 EK) upon reo.lpt
of the r.turn fro. the neght,r of Hill..
TAX RETURN - PART 2
TAX COMPUTATION
UHf
1, Ent.r the d.t. the aooount Qrlgtnall~ wa. ..tablllh.d or titled In the .anner exlltlng 8t d.t. of death.
HOTEl for a dlced.nt dvlng nUor 12112/821 Account. which the dao.dlnt put In jotnt nallu within I'In8 (1) vear of death are
taxnbllf fully II transfllrt. Howeyer, therl I. ftn eKnlu.lon not to '''clld 13,000 per transferee r.gard1... of thti valUG of
thti nceount or the nueber of aocount. h4ld.
If II double ..t.rltlo;. (lilll) IIpp..r. before your fJr.t nalle In the addr... portion of thll notlc., the 15,000 'Kcluslon
nll'llIdy has b.,," deduoted frail the IIccount behne. at reportld by the flnnncJnl In.Utut1on.
2. Enter the totel balano' of the .ccount Inctudln; Int.r..t Iccru.d to thti dfttl of dlllth.
3. Thl percent of the nocount thnt 11 'taKable for each survivor is det.r..lned a. follow. I
A. The percent tnKlbl. for joJnt al.etl e.t_bll.h.d .ore than on. year prior to the dec.d.nt'. d..thl
1 DIYIOED BV TOTAL HOHlER Of
JOINT OWNERS
E~.MPI'1 A joint ....t reglltered
DIYIDED BV TOTAL NUHIER OF X 100 . PERCENT TAKABLE
SURYIYING JOINT OWNERS
In the na... of the d.cedent and two other per.on..
1 DIYIDED BV 1 (JOINT OWNERS) DIYIDED BV 2 (SURVIVORS) . .167 K 100 . 16.7% (TAXABLE FOR EACH SURVIYOR)
B. The plfrc.nt taKable fer a'let. craated within one y..r of the decedent', death or account I owned by the dlo.d.nt bu't held
In trult for another Indlvldu.l(Il) (trust blnlflcJarJlII),
1 DIYIDED BV TOTAL NUHBER OF SURVIVING JOINT
OWHERS OR TRUST BENEFICIARIES
X 100 . PERCENT TAXABLE
Ex.-pl., joint Iccount reglltered In the ne.e of the decldent and two oth"r per.on. and ..tnbll.hed within one year of doath b~
the df,cQdent,
1 DIVIDED BV 2 (SURVIYORS) . .50 ~ 100 . SOX (TAKABLE FOR EACH SURVIYOR)
4. The aaount lubject to 'tax otne 4) It d.t.r.Jnld by .ultlplvlng thl ftCC\Junt Unlenc. (line 2) by thtl p.rcent taICab1e 01".3),
5. Ent.r the total of the debt. end dadUClt.!on. llltad In Part .5.
6. The ItItOUtlt taKoble 1l1ne b) J.t aeter",ined by .ubtracting UII debts ana deduction. u tne SJ tro. tn. ellount subj.C1 to tOK U In. ttJ.
7, Enter the appropriate hl( rate lline 7) II deter.lned below.
A, for dat.. of dellth occurrJn; nfter 6/:50/94, the hK rat.. for tran.flr. to .pou... are at followII
1. Date. of duth on I)r nfter 7/1/94 and b.fol', 1/1/9S the rat. I. 1%.
2. D8t.. of duth on or aftlr 1/1/9S trans far. to spou... will be taKed "t 0% t.x r.t..
Hcte, for dltes of death prior to 1/1/94 trn'\lfer. to .pnu.es nr.. taKable at 6%.
8. Tran.hr, to Ilnel1 duclndants inclUding fltthlr, Itother, lon, daught.r, grendchlldren, .ot,.ln-1aw,
daughtlr~ln"law, rtepchJ1d and their luu. Itrl taXAble at sill percant (6;(L
C. Tran.hr. to .1t other. Including brothQr, tlthr, uncle, aunt, n.phew and niece ar'e taKable.t ftft..n p.rc.nt (15%).
n. If you change thlt tal<: rate, Jllea.. .p.clfy \'our relation.hlp to the d.cedent In the .rlll proyld.d,
8. The n.ount of tax due (ltne 8) I. daternlned by .ultlplylng the a.aunt taKable (line 6) bv thl ta~ rot. (line 7),
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowabll dlbt. IInd deduction. nre detlr.lnlfd II' follow.:
A. Vou llgally 8r. re,ponllbl. for pay.ent, or the ..tnte sUbjlct to ad.lnlltr.tlon bV a p.r.on.1 repre..ntatJv. i. In.ufflcl'nt
to pav the deductible It....
B. Vou actually p~ld the dabh aftlr dnth of thCl dleedent and oan furnlth proof of pav.ent.
C. Debt. b.lng chl.ed .u.t bII Uellllud fully In Part:5. If nddltlonnl 'flael It n..dld, us. plain papar 8 112" x 11", Proof of
p.y..nt .BY bo r.que.ted by the PA Deport.ant of Reyenue.
. TAXPAYER ASSISTANCE
II' YOU NEED FURTHERINFORHATION OR ASSISTANCE. CONTACT ANY
. ,'.,,' .'.....' '.', REenTER OF. WILLS.. PA DEPARTMENT DF REVENUE DISTRICT OFFICE
,., .. OR, CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAYER INqUIRY UNIT IN
HAR~ISBUR$ AT (717) 787-83Z7. TOOl (717) 772-2252 (HEARING IHPAIRF.DONl Yl
QO
~4 :\1'
\15
-'oJ
-0
:1J(I)
('J c,
,
~2
.~.,.
'0
P\.IRPOIl OF
NOTICE I
'U:
Tn fulfiU the reqyJrllHnt. of "cUon 2140 of the IntMlrltll'lOl ttnd Elt_t.. T"I( Aot, Aot 21: 0411995.
Section 9140).
~-)
t'0
~~ P.',
(f) (.
PAYMENT, DlteotI the top portSGrI of thAI NotlcI and ,utHllt ldth !tour Plyant to tM RII..t.,. of Nl1l1 printed on tM
t.v.r.. .tdl.
u ..... aheck or ...v orde,. pnllbl1 tOl REGISTER OF MILLS, AGENT.
AEFUGJ Canl A r.fund of . tlM oredit, which w.. not r.qu..tlKl on the taM ,.,hl,.n, .." bti r~ue.ted bv oOllPhtlncl WI "Appl1o.Uon
for R,fund of P.nn.ylY~J. InherJt~. and Elt.t_ 'II(" (REY-Ill]), Application, er. Iv,llable at tht Offlol of
thlI R....t.r of N11l1, any of the 25 RlvlWKHI Ohtrtct Offic.. or by clUing tM IP"lal 24.hour .,..,.,.Ing ..,.vlcl
rMIbe,.. for for.. orderlngl In PIIM'!ilVMla 1-800.511Z-ZD50, outside Plnn'Yl"."I, end within IOGe1
Harrhburll .r~. (717) 1I7M8094, TOO' (711) 772-2252 (H..rlng J~.lred OnlY).
OIJECTlONSI Any P.,.ty In Int.r..t not latl,fied with th41 apprah..."t, allowano. or dhallowenc. of deductions or .........nt
of tax (lnalucUnu dhooullt or tntar..t) III IIhown or. thh Notlc. .ay obj~t wtthJn .tlch (60) ""YI of reo.ipt of
thl. NoUoe bYI
uwrltten prota.t to tM PA D4IpsrtlUflt of nav.nua, Board of ApJ"lah, Dapt. 211nU. ""rrhburg. PA 111Z1~1021, OR
~~al"Ung to have ttM hHllr d4tt.r.Jned lit the IlUdIt of the IIClCollnt of tM plr.onel r.r....-nt.th.., OR
ultppnl to tM Orphan.' Court
AD.flH~
ISTRATlYE
CORRECTlDHSI
F.ctUlfl .1"1"01"11 dhcoverad O(l this u......nt should b. addr...ad In wrJttna tOI PA Dapart...,t of R.."."u.,
aur.au of IncU."idual TalC.., ATTNI Pl'Ilt .......41nt Ravl.t.l Unit, DEPT. 280601, HarrltbYro, PA 17128"0601
Phone (117) 7a1~650S. S.. page 5 of thfl booklat "In.truotlon. for Inheritanc. TalC R.turn for a R..ldent
DlKI.tBnt" (REV~lSOl) for an .lCplanatlon of IUladnl.trl!ltlv.h C1orr.otahl. '1"1"01"..
DISCOUNT I
If any tax M 11 paid within three (5) oa1lndar IiOnth. afh.. the decN.nt'. d..th, a Hv. parcCM'It (!iO
dlloOW\t of the tex P4ltd Is allowed.
PENAL TVI
ThtI 15;( t:lllC .-ne.ty non~PllrUCltpatlon pltnalty II CCNIPOted an the total of the tax Wld Intar..t ......ed, Md not
p.ld before January la, 1996, tha fir.t day .fhr the end of the talC Mna.ty pttrlod. Thh non~part1ClJp.t1on
PenIIlty h appttalebl. In thai ,... aannar and In thl the .... U... JI.rJod II !ICY MOUld ."..1 the tax MIl Int.r..t
that h.. bHn ......ed at Jnd.lcatad on t,,1I t'lOt!CII,
INTEREST 1
Inter.at 11 char.-d baQJnnlno with flr.t day of dellnqyllf'lcy, or nill8 (9) IIOf1th. and OM (1) d~y
frOll tha cqt. elf dYath, to the data of pa~Nnt, TalC.. which b~.... delinquent bttfor. JMUtrY' I, 1982
b..r Int.r..t .t thtl rlta of .Ix (6~) p.rolM1t POI" WVlUa ClalClulatact .t a d,lh rat. of .000164,
AU talC.' which bee.a de1Jnqu.ent on or afhr Janu.ry I, 1912 will baar lnttrut ,t . r.t. which will vary frOll
Clalandar yilt to c.landtr Yllr with that rat. anf'lO\flC~ by the PA o.p,rt..nt of Rlv.",u.. Th. applJClablt
Int.rut tit.. for 1982 through 1997 IIr.:
",.1" Inttr..t R.tft Dally Int"..t Factor '..r Int"..t Rat_ Dally Inter"t Factor
198Z lOX .0005.... 1987 OX ,000241
19&! 16iC .OOO~H 19aa~I991 11:( .DOnOl
19M llJt .000501 199' 9X .000247
1"5 15;( .000U6 1995--1994 ]X .000191
1916 lO~ .000274 199,~-1997 'X .000247
~~I"t.r..t I. calculated a. follow.:
I~TERE8T . IALANCF. OF TAM UNPAID M NUHIER OF DAVS DELINQUENT X DAILV INTENe3T FACTOR
--Any HaUel l..utct ,fttr tM telC b.en.... dellnqoent wUl rafl.at an Int.r.U o.lcllI_Uon to flft.." US) ~y.
beyond the uat. of tha ......Ilent. If p4lYHnt II IMMMI Ift.r the lnt.r..t ClOllpUtaUon dati .oo.m on ttMI
Notlc., .dd1tJonal Jnt.rut ltY.t btt c',I,culatld.
COHHOHWr.AI.1tl III' f'I.HHSVI VANIA
f)f]IARTtw.NI Of RlVrHlH
IIURUII Of IHOI\lIllUAI lAllt:C
UH'T. la0601
flARRISftlIflO, IIA HIZa-OliOl
*'
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. 21 97-0267
98131731
OB-14-1998
flHU"."'I""1
fl(
I:
.,
TYPE OF ACCOUNT
[] SAVINGS
IX] CHECKING
D TRUS'f
[] CE RTIF .
'9d
tST. OF ESTHER E HANDS HEW
8,8. NO. 172-24-8960
,D~~~ OF DEATH 02-13-1997
, COUNTY CUMBERLAND
l,lIi, L"
MARY E CRARY
APT 8
305 N BEDFORD ST
CARLISLE PA 17013
t;Ik-,'f i
C:1JIf11
'I
RENTT PAVNENT AND FORMS TO,
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
, i\
HARRIS SAVINGS BANK has provided tho Oepartoont wHh the Inforllatlon I istod below whl~h has ba.n used in
calculaUng the potlllnthtl tlJX due. Their records Indicate that at thfl death of the abOIJO decedllnt, YOU were II joint oMler/benef!cltllry of
this .noount. If YOU hal thh Inforll.tlon 11 Jnoorreot, pJe"se obtain wdHen oorreotion froll tho flnenuJal InsUtutlon, attBCh G CGPy
to thh forI! and return It to the above .ddre... Thh PC~OUflt Is taxable .In accord.nee with tho Inherihn~o Tax Laws of the C~01'lWeelth
of Pennsylvania. Cue,tIons Ilay be an.wered by calling (7171 787~8327.
COMPLETE PART 1 BELOW II II II SEE REVERSE SIDE FOR F1L:CNG AND PAYMENT INSTRUCTIONS
Aooount No. 17-00012025 D.t. 06-11-1991
Est.bli$h.d
Aooount Bal.no. 7,269,28
.1.rDont r8)(abl. X 16.667
A.ount Subj.ot to T., I, 211.57
T., R.t. X ,06
Pot."U.1 T., Du. 72 . 69
PART TAXPAYER RESPONSE
IIII~AX~"'~~:!l~",."~x~t~~,.t~~"'(lFFX.P~"l,T"~(!ll~~lIllM'I'!JA$eJl.Cffl,...~ll~X~,,]
A. 0 The above inforltaHon and tux dUG h correot.
1. Vou Illny choose to ruit payltent to the Reg1stof of Wills with two copies of this notloe to obtain
8 discount or .vold interest, or YOU .ay check box "1." and return tills notice to the JtagJshr of
WUls and ftn offioial auellS.ent wUI be Issued by tho P", Dapflrtllent of Revenuo.
To lnsuro proper oredit to your aooount, two
(21 ooples of this notice .ust aC(Joltpaf1Y your
paYllsnt to the Register of WIlls. Make tMck
payabh tOI "Registe,. of WUh, "glint".
HOTE: If tax paYHnh are .nlde within three
(3) .onths of the (jocadent's dtlt. of de.th,
YOll 118Y deduct 8 5% discount of tho tft)( due.
Any lnhe" I bnos tal< due will beoo.e del Jnquent
nine (9) 1I0nths after the dote of d~nth.
[CHECK ]
ONE
BLOCK
ONLY .
II. 0 The tlbovtl 811110t has boen or will be reported end tflX paid HUh tho Pennsylv.nItt Inherltanco Tax return
to be filed by the decedent's reprenntetlvo.
C. 0 The .bove Infor.aUen is lnaorrect pnd/or debts und deductions war. paid by you.
Vou .ust 00.p19ta PART 0 flnd/or PARl ~ below,
If you indio~a different tax rate, pl..s. state your
rel.tionship to decedent I
OFF1C1AL USE ONt::"'OAAF
PA DEPARTMENT ,OflRP....IENUE '
PART
l~
TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
LIME 1. D.t. Est.b1i,h.d 1
2, Account Belanve 2
3. Percent Taxable 3~
4. AMount Subject to Tax 4_~
S. Debts and Deductions S
6. AMount Taxabl. 6
7. Tax Rate 7 K
8. Tax Dua 8__
PART
~
DATE PAID
-~
DEBTS AND DEDUCTIONS
:':,:,:,:':':""';':'
,'MQ",~
:1
. ,2 ,
3
. .4
S
6,
7
8
CLAIMED
_......:'~
'-~
~
~
".,,~
,
...................
PAVEE
DESCR I PTI ON
AMOUNT PAID
f
TOTAL IEnt.r on Line 5 of Tax COMPut.tion)
I
$
Under panal Ues of pM" jury, I d.ol."ll th.t the
CotlP~l.t. to the bast t!j IlY knowl.dge and beli.f.
TA'lksr~~~tJ ~d ',1
facts X haye reported
HOME (
WORK (
TELEPHONE
above are true, correct
) .;:'1(1' '-.y7~'-/
) ,
NUMBER
end
- ~~~/-9;'f
GENERAL INFORMAT10N
1. FAILURE TO RESPOND WIll. flESUl T IN AN OFFICIAL TAX ASSESSMENT with .Plli In.hle Int.r..t Ilrt..d Oil Infor."Unn
.\Jhalttttd by thtl flnlnal.. Inltltutl(}fl.
2. Int~tlh,tO. tlX baClo".1 d.lln~nt nh__ IlOnthl ..ftar III.. d.o.dent.~ dllt. of d..th.
~. A .Jolnt 8(j(lOUl'lt III t.Kftbl. Men though th. Il,HJ.dlnl'f; r,.... w... ,tilt-II "" .. ..ttar (If ClonVlnll/lou.
4. Aooounts 1IIl(lludlng thu.. held b.t....n ,,,,..11.011 1Ifl(! ..If I' which tho deOld."t '1\1t In Julll' 11""11 NHhln on. y..r pdt/I' to
dtlath '1" .fully t,..clAbiA .. It..nI,f.r..
5. Acoounh lutahlhhed :jointly htlt...." huJband M\d wiff! .at. then 0IM1 y..r prior to Melt. It. not '.,ulhil.
6. AO(lounh I..ld b.... . dlll,ct.nt "In tru.t for" flfl'lU~r at oth.r. al'D l'lulhl. full)<.
REPORTING INSTRUCTIONS - PART 1
TAXPAYER RESPONSE
1. BLOCK A . If the Infot..tlon IInd liOlPUtntton In 1M noUol .1'. correct Il"d d4Jducltlonl are not being clll..d. pllc, "" "1("
In bl~ "An of Pert I of the "hlCPlyer R.'pon.... 'IOUon. s,tlJfl two oopt.. ettd ,ubllit th.. with vour check for the lIMIOunt of
tlX to the R.glttar of Will, of \h. oounty Indicat.d. Tho PA o.part..nt of R.v.nue will I,.ue In offlolal ........nt
(For. REVRlS48 EX) upon r.celpt of the return frOM tha Regl,ter of WIllt.
2. BlOQ( ft ~ If the IU.t Iplo1fl~ on thh notio. hal bun or wlll bl raportad and talC paid with tha P.nn.ylvanh.lnhorltanoo
TelC' Return fHlMt by tho decedent', reflre..nt_till.. pllol an "X" In block "ft" of P.rt I r;>f the "lllCpayor nupon.." .IOUon. Sign 0,...
oopy Ind r.turn to the PA Dlplrt..nt of Ravanuo, Burlau of Individual hlC.', o.pt 280601. tll,rrhburg, PA 17ll8M0601 In the
env.lopt provided.
3. ftl~ C - If the notlo. Infor.atlon I. In~orreot and/or daduotlonl are bolna olal..d, ohook block "C" and o~lete Part. Z and 3
according to tI'M In.tructlon, bolow, Sign two oopt.. .nd ,uballt thlll with your check for th" "ount of talC paYClble to the Reahter
of NUb of ttM O(luntv Indlcatod, TtM PA o.pal.tllant of Rev.nu. will luu. an offlolal ........nt (For. REYMl!i48 EX) upon r.c.ipt
of tht return frOl thl R.pl"'r of Will,.
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Enter the d.ta thO .ocount orlaln.U~ Mal ..teblhhed or- Utlod In the .anner odltlng at date of death.
NOTE I For" decadeflt dying aft.r 12112182, Accounh which the dacad"nt put in joint nltMl ~Jthjn one (1) y..r of death are
t.lC'.blB fully a. tran,fars. HoweY.", th.r~ I. an axclusion not to Ixceed '3,000 p.r tr.n.~.r.a regard 1.,. of the ~.1U8 of
the account or the ~er (If flOcounts held.
If a doubl. ast.rllk (ll~) lIPpaar. befora your flrlt na.. Ir the addr... portJofl 01 thh notlc., the 13,000 axolu.ion
alr.ady h.' been dectuot.d frOll the account bal.nce .. reported by the fln..,cll1 In.Ututlon,
2, Enter the total balanc. of the ItOCPlJIlt hlCludln13 Inbr..t aoorued to the data of da.ltl.
3. The parc..,t of the eCClount that it taxable for 81ch survlvClr 1& d.t<<lraJnecj a. 'fOlAnw'l
A. The percent t.xeble for joint .,.at. a.tablllhtd aor. than Dna y.ar prior to tht decadent'. de.th'
1 OIVIDED BV TOTAL MOHBER Of
JOINT OWNERS
F.x~I.1 A joiNt ....t ragl.tared
DIVIDED ~V TOTAL NUHBER OF I( 100 . PERCENT TAMABLE
SURVIYING JOINT OWNERS
in the ~I of the dac~dent and two other per.on..
1 DIVIDED BV 3 (JOINT OWNERS) DIVIDED BV 2 (SURVIVORS) . .167 X Ion ~ 1&.7% (TAXABLE FOR EACH SURVIYOR)
B. ThO percant taxl'tble for ....ts or88t.d within one yeer of thft d.n.d.nt1, death or Bccounb owned bv thl decedent but held
In tru.t for InOth.r Indlvldual(l) (tru.t b.n.ficJarl.s),
1 DIVIDED BV TOTAL ~BF.R OF SURVIVING JOINT
OWNERS DR TRUST BEHEFICI.RIES
)( 100 . PERCENT TAXABLE
EXtlllPI8' Jclnt aCcolmt r.glltlred In tha m..e of thl decedent .nd two other perlon. and e.t.bl tlhed within ona y.ar of death tly
the d.c.d.nt,
1 DIYIDED BV 2 (SURVIVORS) . .5~ I( 100 . 50% (TAMABLE FOR EACH SURVIVOR)
4. ThI.-aunt .ubjaot to talC (line 4) il dater.lned bV .ultJplylna the account balanc. llln. 2) by th. p.ro.nt t.~ablo (line 31,
5. Ent.r the total of the debt. and deduotlonf listed In Part 3.
6. ThO MOOOt hlClbla (UM 6) 11 dtIterllJnad by .ubtn.otlng the debts and deductions Oln. 5) frOll the MOUnt 'ubject to t.x (1lne 41.
7. Entar tho approprJate tax rata (line 7) a. d.ter.in.d b910w.
A. For dat.. of death ooourrlna Ifter 6/30/94, tho tax rates for tran,f.ts to .pOUt., are al followl'
1, Oat., of de.th on or after 111/94 and before 1/1/9fi the r.te 'S 3%.
2, Oat.. of de.th on or aft.r 1/1/95 tran~fors t~ tPOUIOS ~JII bo talCed at 0% talC' rat..
Notll For date' of d.ath prior to 711/94 tran.hrs to ,pouses ar. taxable at 6%.
B. TrMl'hrs to IlnlHII c\8.cendantl inoluding fathor, aother, lon, daughter, "r.ndchlldren, 10nMinMlew,
daught.rMlnMlaw, .tapohlld and their h.ua are taKable at IIIx p.rcent <6iD.
C. Tr8n.fars to ftll othars including broth.r, .fstvr, uncia, aunt, neph.W .nd nlec. .rl ta~.bl. Ht flft..n pero.nt (15%).
D. If you chonGa the hx ('Iltill, pi.... lip.dfy YO~lr r.Jetlon.hip to the r1eced.nt In the ar.. provldf"d.
8. The INtOUnt of talC due (line &) is d9ter.ined by .ult1pIylng the aIIount tlllCabl. (lint 6) by the t.x rat. (11,... 7),
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAJMED
Allowabl. d.bts and deductions ar. datar.ln.d a~ follows I
A. VO'-, l-aally ar. rllsponsibla fOl' paYllent, or the ntate l'>ubj.ct to adalnlstratlon by II p.rlonal r.pr..."t.Uve 11 In.ufflclant
to pay the deduotlble Itoas,
B. Vou IIctually rold tho d.btr. Iftar death of the dllced.nt and can furnish proof of pav..nt.
C. n.bts b.ing clahl9d IIUlt be U..lz.d fully In Part 3. H addlUonal .pace is need.d, u.. plain pltP.r 8 112" )I 11", Proof of
plt~.ent .ay b. raquashld by the PA Dapart.ant of Rev.nua,
TAXPAYER ASSISTANCE . ,.,...... ,.' ...... .;.
;:IF::;VOU;:NEED <~URYHeR ,:lNFORMA lION, 'O~ASSlSTANCE,I CONTACY ;:AN.Y;';' ,", ".'.-, ,':', ....,.,...
,REGlSTE,R /:OF >.WJLL,S",:,PADEPARTMflNT .()F.: :REVENUE ::D1 STRICT <O,FFIe~>.:, .::::;<::::_:,::>:<:>:;::,::,,:,:,::::.,,-:,.::
Oil CAll THl::IlUREAU or INDIVIDUAL TAXES, TAXPWER INQUIRY UNIT IN '..>
HARRISBURG AT <717> 787-11327. TOO' (717) 772-2252 (HEARINa IMPAIREllONLV)...
C~OH"Ulltl 01- It[NNSVI VANIA
Ilf'Wtlf<<!"IOf ktyt-NlIf
IUJffUU Of IHnlYIUUAI fA)lTtl
(.lf1'1. 780b01
IlAk~ISIUllO, I'A 1711ti"0601
.
~, ,'0 l ,"'O'MAlI"~ NOTXO'J FILE NO. 21 97-0267
~ TAXPAYER RESPONSE ACN 98131732
DATE 08-14-1998
.n.lt4J II UP l1"~J
- - .... -
!ll"
n EST. Of' ESTHER E HANDSHEW
5,5, NO. 172-24-8960
DATE OF DEATH 02-13-1997
'911 i\lli, 2', !'/I:I COUNTY CUMBERLAND
T'fP[ OF ACCOUNT
[J SAVINOS
lil CHECKING
[] TRUST
[I CERTIF.
CONNI E R HORN
APT 8
305 N BEDFORD 5T
CARLISLE PA
Glel,
CUlni,
17013
,i\
I,
R~HIT PAVHENT AND FORHS TO,
REGISTER OF WILLS
CUMBERLAND CO COURT HDUSE
CARLISLE, PA 17013
HARRIS SAVINGS BANK hl'l5 pr'ovlckd the Depart.ent with tHe Infonll'ltion IhtAd bqlow which h.. b.on uud In
cl!IlculaUng tile potential tax due. Their rftcords Indicahl that lit the dflath of the aboye decedent, you were a joint owner/ben.fich,ry of
this Recount. If you feal thh infor.atlon 15 Jncorr.ot, plaaslt obtllJn wrHten oorr.ntlon froJ! the fJnrmclal Instltuthm, .theh a copy
to thh for. end return it to the above addr.". lhh aocount is taxable in accord:ltnce with thll Inher Hance rax laws of the Co..onwulth
of Penn'Ylvania. Questions .ay be answflred by oalling (711) 787-8327.
COMPLETE PART 1 BELOW M M M SEE REVERSE SIDE FOR FILING AND PAVMENT INSTRUCTIONS
AODDunt No. 17-00012025 Dete 06-11-1991
Established
ADOOunt Belence 7 , 269 . 28
Peroent Ta.able X 16.667
AlIOUllt Subject to Te. 1 ,211 . 57
Te. Rote M .15
Potentiel Te. Due 181.74
PART TAX PAVER RESPONSE
1II1f'~~flJllf!,r~Iil~$~.~Xf!.~~ft?X~~~lltl"IC:XA"TAX"jl$"~"~.AS.'P)9"rlf~lf!rt%c:.1
A. 0 The above JnfOl'.etlon and tux duo Js correct.
1. VOU May choOSQ to reRit pay.ont to tho Ragistor of Wills w.lth two copiu of this noticlI to obtldn
8 discount or 6voJd intorost, or YOU .8'1 chllck bOI< "A" and return thls noUce to tha Register of
Wills and an offJcJal asuu_grlt wIll bo hsued by th9 P", Departllent of Revenuo.
To In,ur. propur credit to 'IOUI' flOeollnt, two
(2) oopies of thh MUCCI .ust aoco.pany 'lour
PQ'IHn-t to tho Regist.r of HUh. Hake oheck
PfWflble tOI "Ro9bt.r (.If loJJ1h, Agent".
HOTEl If ta)( pay..nts al'8 .ack! withIn three
(ll .onths of th& dUIl.dent', date of del'lth,
YOU lIay deduot a 5% db()ount of the tax dlKl.
Any inherl.toncCl tl'lIC due will blllCOIMll delinquent
nine (9) Ilonths after tho date of death.
[CHECK ]
ONE
BLOCK
ONLV
B. 0 Tho ahovo asset has hcum or wUI be reported and tax PPlifl with tho Pennsylvania Inher1tancll Tax return
to he flllld by tho deoedent's reprosontatJva.
C, 0 The above irjforllnt.ion is Incorreot and/o~bts and docuction" WOI'Q paid by you.
Vou lIust co.plate PART 0 lind/or PART ~ bDlow,
X
TAX ON JOINT /TRUST ACCOUNTS PAil
",1_
2_~
".\~',,,......
,4 ____
5
',6__
7_
:8~_
DEBTS AND DEDUCTIONS CLAIMED
OFFlClAlUSEONlY OAAF
PII bEPARTMENTOF REY~NU!! '
If ~ou indicate _ different tax rete, pl..,e state your
relationship to decadentl
PART
~
TAX RETURN . COMPUTATION OF
LINE 1. Oete Estebllshed 1
2. Account 8alano. 2
3, Percent T.~abl. 3
1ft. AMount Subj.ct to Tax 4
S. Debts and Deductions S
6. A.ount Taxeble 6
7. Tax R.t. 7
8. Tax Due 8
\t
-
,~,
K
.
PART
@]
DATE PAID
~-~
PAYEE
DESCRIPTION
AMOUNT PAID
J
TOTAL IEnte,.. on Litle S of Tax COIlllPut.Uard
_J
.
Under penalti.s
c.~l.te to the be~
~1C~!-"I, U
T PA S
per jury, I deolar. that the hcts I have raported
.y knowledge and belie1.
t!m1L-L_
WORK ( )
TELEPHONE NUM&ER
above .r. true, correct
, ~-:iZ::.J'2.7~"
and
Dt~~
\.. '.
aENERAL lNFORMATION
), FAILURE TO RESPOND "ILL Rl!SUL T IN AN OFFICUL TAlC ASSESSI1EHT wi tll a"f1l1t1abllt lnt.ralll b",..d on Infor"Uol\
.ubIIlttltd by ttw Unenchd in.tltutlo".
2. lnh4lritano. tl)( b.aOM' rhl!nqt.-nt nAne .onthll .ft.r the necwdoot'. dnt. of de.th.
!. A joint ~OOUJlt II te)(~h .v.n thouoh tha de4)efh;nt'. n... wa. adcHtd .. .. .att.r 0" oonVlM1lanoCl.
4. Account. (Inoludina tho,. tMld btltw.an 1\U.band IKld wi'.' which thfl d.o\fd.nt put In Joint n.... within one Yllr prior to
neath ar. full y teNabla eI' trllln.f.\'..
5. ACClounh utllblhh.d Jolnth' bet.,..n oo.band ."d wlf. .or. then onG y.,.r "tlor to d..th ara not ta)(ftbh.
6. Aoaount" hlld by II deo~t "in tru.t for" Motltor or othor', IIIre tCNllIbl. fully.
REPORTINa INSTRUCTIONS - PART 1
- TAXPAVER RESPONSE
1. BLOCK A - If tho Infor..tloo tnd co~ut.tlon In tho notlae .ro oorraot end d.duotlon. ar. not being ~11II1..d, pilo. In "X"
In blotlk "A" af P.rt 1 of tht "In)(p.y.r Ra.pon.... .aotloll. Sign two nopl.. end ,~It thet. with your oheak for the MOunt of
tll)( to thCI Raghtar of Willi of thff Qounty Indloflt~. The PI. Dap"rt..nt of R.Y.ou. wIll IlIua en offlcl.l ......lMnt
(For. REV-154B EX) upon racalpt of thil r.turn froll the Reghter of WUls.
l. BLOCK B - 1f tho ....t Jp4KIlfhd on thlt noUoe hili be.n or w111 be raported end tlll)( paid with ~he Penn.Ylvanla lnh4lritanoa
Tfll( Raturn flltd by the *edent', rapr...ntflUva, phea an "X" in blook "8" of Pllrt I of the "TaKp8y.r Rnpon.." ,.oUon. Sign on.
copy and return to tt~ PA Oepart~ont of Rovanue, 8uraau of Individual T8Kel/ Dept l80601, Ha~rl'burg, PI. 11128-0601 in the
anvelopa provIded.
1. BLOCK C - If the notloa infor.atlon i. inoorraot andlor daduotlonl arA being olal.ed, oheck block "C" and ooapl.t. Part. 2 and 1
aocordlng to th, In.trucHon. balow. Sign two aopl.a and lubltlt th.. with your oheok for the a.uunt of tll( Pllyable to tht Reghtllr
of willi of- tht oounty Indloat.d. The PI. Dep.rt..nt of Ra'l.nuo will I..u. an offlolal aSS.llllant (for. REV~154e EI(l upon reo.lpt
of tha r.turn fro. the Ragilt"r of NUh.
TAX RETURN - PART 2 - TAX COMPUTATION
llHE
1. Enter thl data the account originallY wal a.tabll.had or tltlad In ~ha Mannar existing at date of death.
NOl~1 For a deoedent dying afhlr 121121821 Aooounts which the deOffdant put In Joint nMOI within one (}I yaar of de.th Ire
taKable fully a. tran.farll. Hw.var, thor. It ,,'1 oKoluslon not to Ixcaad .1.000 pOI' tran.f.r.e ragardl.." of the v.lue of
the ItCcount or the ou.ber of a<:<lounts held.
If a double ..brlsk (M.) IPP..ril before yoU,' fir.t nHe In the eddrllll portion of thlt notlce, tha 0,000 I)WIUI10n
.1ready has been deducted frOM the .coouot balance III reported by th9 flnlnolal inltltutlon.
2. Enter tha total b.hnoa of the acoount InoludlnG Intur..t aoorued to th$ dah of dtlllth.
1. The peroant of the account that is taxable for 8aoh survivor I. dat.r.ined a. ~ol1ONSI
A. The p.roant taxable for joint 1I.lot. establi.hed .ora than on. y.ar prior to the decedant's death I
1 DIVIDED BV TOTAL NUHBER OF
JOINT OWNERS
EN-.plal A joint a...t raglstarod
DIVIDED BV TOUL NUH8ER OF )( 100 . PERCENT TAXABLE
SURVIVING JOINT OWNERS
in the na.e of tha docedont and two other par.ons.
1 DIVIDED BY 3 (JOINT OWNERS) DIVIDeD BY 2 (SURVIVORS) . .167 )( 100 . 16.7% (TAXABLE fOR EACH SURVIVOR)
B. The peroAnt ta~ebla for ...ot. oreatod within ona Y.flr of the ducedent'. death or accounts owned by the decedent but held
In tru.t for another InctlviduaHs) (trult bcmoflcllllrl..JI
1 DIVIDED BY TOTAL HOHlER Of SURVIV}NG JOINT
OWNERS OR TRUST BENEFICIARIES
)( 100 . PERCENT TAXABLE
EKaapl81 Joint oocount regl.terad in the "nae 04 tho dacadant and two other perlon. and e.t.bll.had within one y.ar of da.th by
tho dacedant.
1 DIVIDED BV 2 (SURVIVORS) ~ .50 )( 100 m 50% (TAX^BlE POR EACH SURVIVOR)
4. The aRount subjeot to ta)( (11M 4) h deterlllt\lld by IIUltlptyln9 the aocount balance (line 2) by tho paro'nt taKabla (lina 3).
5. Enter the total of the dabh and daduotlons Ihtod in Part 1.
6. The ..aunt tIl)(able (line 6) 11 detaraltled by .ubtracting tho debt. and d.duotions Ulne 5) frOll the MOunt lubjcaot to t.x Ulne ft),
7. Ent.r the apprbprlnte tax rate (line 7) al dotar.lned balow.
A. For dat.. o~ danth occurring ~ftar 6/10/94, tho ta~ ratas for trlllhsfers to IpOU8~' fire .s folloW81
1. Date. of dent:, en or after 711/94 and before 1I1/9fi the rflto It 3%,
2. Dat.9 of death on or after 1/1/95 trllOlf.rs to .pouse. will b. taNed fit 0% tax rata.
Notal for dlllte. of de.th prior to 111/94 trn".fors to spouses ere taN.bl~ at ~%.
B. Tranlflr. to Ihla.1 do.candants Including father, .other, .on, dltUQhter, grandchJ1drln, .on-ln-I"",
daUlthtArRin-law, ltepchild and their luuo are ta)lablo fit sb percent (h%J.
C. Tran.fers to all others Including brother, .Ister, unol., aunt, nephew and nloce aro t.l(.ble I'It fift..n perc."t U5%),
D. If YOU ohange ~h. hI( rat., pleue spacify your relatlon.hlp to the deoaaant In the aroll provi~d,
&. lh. MOunt of tal( due (line &) It dater.lt19d by .ultlplylng 'the alloun't hlxllbht (11M 6) by tho tl)( rate (l1n. 7).
CLAIMED DEDUCTIONS . PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allollabl/iil dtbh end deductions lire d.ter.Irted .. foliowsl
I.. Vou lagllllly ara rlllponllble for paYllent, or the estate .ubjeot to adlllnistrlltlon by II per.ona1 rlPraiantatlvI It in.ufflol......
to pfty the lkIduaUb1e it"$;.
B. YOll lIatualh plllld the dabh after dtlllth of the deCladent and oan furnhh proof of pIIYllent.
C. Debtll bill"" olnl..d 1IU.t be H..lud fully In Part 3. If IIdd1tlonal .pace is need.d, u..e plain papar B 112" K 11". Proof of
p.y..nt .ay hliil roqu..ted by the PA o.partaQnt of Rev.nue.
.. ..... .. TAXPAVF.R ASSISTANCE . .. . . ,
.. ... <., , .. .1F VOUNEEll FURTfII!R INfORMATION Oil ASSISTANCE. CONTACT ANY . ,... ...
. . Rl\GI$TER OF WILLS, PADEPARTMENT elf flEVENUE DISTRICT Il~FICE .. ...... . <..
, , Oil CALL l'HEIIURI!AU OF INllIVIDUAI. TAXES. TA)(PAVER INQUIRV UNtTIN.,...
.HARRl$IIURG AT en7) 787-8327. TIlD. (717) 772-2Z5Z (HEARING IMPAIREll ONlV) , ....
_Of
NOTICE I
PAvtEHT,
REFUND (CR) I
'1'
r
'9f.1
"jll'V' ' ?
I U ~.~'
"'J '(/j'
1,-.." "
Olkll
,OVlni."
III
IY\
To fuH1l1 the requlr-.nh of hoUon 2140 of the Inhtr1teoce Md e.teta hk Aot, Act Zl of 1995. (12 P,I.
s..t1on 91~OI.
DetllQh thI top parUOfl of thb NoUee and lIub11it wHh your p.~t to the Regbt.r of'WUh printed on tM
rtv.r.. l1de.
W~ Make check or ItOnoY or.r p.Y"lble tOI REOISTER Of WILts, AGENT.
A ,.,...lII of . hI< ored1t,whlch wa. not rtqUellted on the tax r.turn, oy bet r.quelt-.:t' by OCMIpl.Una .0 "AppUCIUon
for Refund (If Pennlylvanhl Int.rlt,noe Ifld E.tate hx" (REV-lS13L ApplJoat1onfl .r. aVIU..h It tht Office of
tM Rqbta,. of .,Uh, 110.,. of the 23 Revenue Dhtl'1ot Offlo.. or by a.IUng the IJ*llal 2ft-hour 1In....rlng ..ryJo.
~r. for for.. ardarlOOI In Pa""sylvanl_ 1-'OD-362-1.050, out,lde Ptnn,ylvlIOJ. end within local
twrrlltJUrg .r.. (717) 787-309/1, TDOI (717) 172-2252 UWftr!ng IIlpalr.dOnlYl.
OSJECTIONSI Any part1 in intere.t not .,tl.fied ~lth the .ppr.i....nt, allONance or dis.llo~ancl of deduotion. or .......-nt
of tex (including discount or lntore.t) .. .hown on thl. Hotlo. ..y Object within slKty (60) dlys of reoeipt of
this Hotio. bYI
-M"rltten prote.t to the PA o.part-.nt o~ Revenue, BOIrd of Appael., Dept. 281021, H.rrisburg, PA 17128M1021, OR
.MeltctJng to halll 'th1l ..tter doIterained It th8 audit Of t~ account of the ,..rsonal repr..entetAw" OR
MMeppeltl to the orphen.' Court
AOHIH~
ISTRATIYE
COfmEClIDHSI
DISCOUNTl
PENAlTVt
INTEREST I
FltCltuel ~rrors diloovered on this ........nt .hould be addr...ed In wrIting tal p~ Depart.."t of liev.nue,
lur..u of IndIvidual TaK", AllHI Post A.a.....nt nevllN Un1t, DEPT. 280601, Harri.burg, PA 17128M06Ul
Phone (717) 787-6505. See page 5 uf the booklet "Irl.truotlon. for Inhtlritenoe TalC R,turn for a "..Ident
Daoedtnt" (REV-ISOI) for an ekplanation of adMinistratively ourreotabl. error..
If .ny i.K due 1. paid within thr.e (3) oalendar _onths .fter the o.~edent'l death, a five perolflt (~)
dlsoount of tM telC paid is lI11oWfKl.
ThIt lSX teK lNIM.ty non-partlclpatlon penalty is o~ut.d on the total of the talC IInd lnt.,',st ...,..ed, end oot
p.ld before January 18, 1996, the flr.t day after the end of the tal( MM.ty period. Thit non-partlolpeUon
peMltY It .,.,..al8ble in the .eIl.. allllfl8r end in the the 'He Un period a. you would ,pp..l thl tQk IInd .tnter.lt
thet hat ~ .....i.d .. indioated on this notlce.
Intere.t 1& oherpd btlglnnlno with firlt day of delinquency, or nine (9) ItOflths and OM (1) day
frOll the d.b of liIath, to the datil of paY.llnt. TI)(e" which beell.a delinquent before Jnnuary I, 1982
be~r int.r..t .t the r.t. of Ilk 16%) percant par ennua oalculeted .t . dally rate of .000164.
AU tll)(ell whloh baclIM delinquent on or .Her .Ianuary 1, 198? ~Hl bear Intere.t .t a rata whioh 'fill wry fr_
celander y..r to olllander y..r tdth that rate announced by the PA Departllant of Ravenu.. The applloabl'
intere.t rat.. for 19ftZ through 199/1 aral
Vear ~~ D.lly Jntere.t Faotor Veur Intere.t Rat. ~y Int.r..t FlCtor
n8Z 20% .000548 1987 9~ .000247
1985 16% .000458 IlJ88-1991 11Y. .000]01
1914 It:( .000501 '99' 9% .000247
1985 15% .000156 1993~ 1994 n .000192
1986 10% .000Z'I4 1995-1998 9Yo .000247
--Intere"t is o,lculate(l os followlI
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DULY INTBllEST FACTOR
-RAny Notloe Inutd aft.r the tlllC booo... delinquent will refleat an inter..t oalculatlon to fift..n (1S) day.
bIIyond -the date of the ....nllent. If pey..nt h aade aft.r the Inter..t o<*putaUon date shoWn on ttMl
Hot1(Ja, 8dd1tlonll Int.r..t IlUlt be oalouh'ltad.
fI,
( .
'9Li
IJOV -2,. t.
" . ,! HI
"1< "
'-'.r
Clllnl
ill
t'i\
_01'
weTlCE.
To fu1fUl the requlrMtnts of seoUon 2140 ,of thtl Inherlteno.1Ind btat. 'fix Act, Aot 2J of 1995. ,(12 P,I.
sectJon 91"0),
PA\1CMT1
IMtlOh the top portion of thh Notio. end talt with ~our P.~t to ,thtl A..ht.r nl WUh print4td ~ the
relllr.. tide.
... _. ohfo4( or !lOOn arMr p.~lbl. tOI REGISTER Of WILLS, AGENT.
HEFUND (CR) I
A r.fund of . tex arldlt, wnlch WI' not r.quested on the tlX r.turn. ..y be r.qut.ted by oo~l.tlno en "APPlioatlon
for R.fund of penn.ylyenla InherJt~. end Est.t, ',xft (REV"lSl~), Applloltlon. ,r. ev.llable It thl Offl01 of
thlR.,ltt.r of Willa, MY of the 25 Revenue 01.trlot Offlo,. 01' by clUing the 'Plole1 24"hOUr en....rJnv nrwlcl
~r' for for.. orderlngl In Penn'Ylvania 1"800~362-2090, out.lde Penn'Ylvenla .od wlth!n local
HlrrhbUrQ ar.. (717) 187-8094, TOOl (717) 772"2252 UIe.rinu 1.,.,lred Only),
OBJECTIONS I Any party In lntaru.t not .atllfl.d ~Ith the appral...lnt, al1o~8nc' or dl.allowance of deduction. or "il.~t
of taM Onoludlng dltcount or Int.rnt} '1 .hown on thh HoUCfI ..y obJeot within liMty (60) day, of r*<lllpt of
thh NoUce bYl
--Mrltten protist to the PA Oepartaent of M.venue, .oerd of App.al., DePt. 211021, Hlrrl.burg, PA 17l21~1021, OR
~~.l.ctlng to hev. the .,tt.r ~t.r.lnad at the audit of the acoount oi the partonel r8Pr..antatlv" OR
-~app4al to the Orphan,' Court
AOHIN-
ISTRAT1VE
CORRECTIONS I
Faotual .rror. dl.cov.red on thlt 8......-ot should be addr....d In writing tOI PA o.part.-nt of R,venue.
Bur.to of Indlvldull T~Ma., ATlNI POlt A....~t Revle" Unit, DEPT. 210601, HarrliPUrA, PA 1112a~0601
Phone (717) 767~650S, S.. pega 5 of the bookl."t "In.trucUon. for Inhar1hnc' Tax R.turn tor. R..INnt
Dacadant" (REY-IS01) for an aMPlanatlon of ~lnl.tratlv.IY corr.ctable .rror..
DISCOUNT l
If any hM We Is p.W within thr.a (3) oal.ndar .onthill after thl d.cadentl. Math, . flv. ~rclHlt UX.l
dl.count of thl t.~ paid I. allowed.
PENAL TVI
ThI 15~ tlM .-ne.ty non~p.rtlolp.tlon pan,lty 1. coaputad on thl tot.1 of the tlX and Intar..t ......Id, .od not
p.ld bafor. January II, 1996, the lir.t daY aft.r the end of the t.x ..na.ty ~rl(ld. Thh non'.partlotpatlon
penalty II app."lable In the .... .ltOOIr and In the the .aIMt tl.. parlod 8. you "ould appaal ttM t'M tlnd Int,,,,.t
tt\llt ha' been au...ed a. Indlgahd on thlt notica.
INTEREST I
Int.r..t ,. charCtfil beginning with flr.t day of dallnquaney, or nlna (9) .onth. and one (1) day
frOll the date of death, tClttM date of paY'Mnt. TaMil whioh beo." delinquent before January 1, 1912
blar Int.r..t at the r.t. of ,Ix (6i) pere.nt per ~ c.lculated at a dally r.t. of ,000164.
All taM" which bec..a ~llnqU8nt on or aft.r January I, 1982 will bear Int.tl.t at . r.t. which will vary fro.
calendar y.ar to cal.ndar YI.r with that rate announoed by th9 PA D.part..nt of Revenue. The applloable
Int.re.t rat.. for 1982 through 1996 ar"
V..r Int.r..t Rato Dally Inter..t Faotor "ellr Int.r..t R.t. Dally Int.,...t Factor
1962 20~ ,0OO5't& 1917 9X .0002"7
19.5 16~ ,0001136 198&~1991 It:( .000501
19114 It:< ,000301 11)92 9~ .000eft7
1985 13;( .0003% 1993~1994 n .000191':
1986 lOX ,nOO1.74 1995~1996 9X .000247
-~Int.r..t I. c.lculated 01 followll
INTBREST . BALANCE OF TAX UNPAID X NUNBBR OF DAYS DELINqUSNT X DAILY INTEREST FACTOR
~-Any HoUe. iUUld aftar the tax MOO..S d.Unqu.nt w111 reflect an Int.r__It c.loulatlon to flft"" (l!i) day.
baYond the date of the ........nl. If pay..nt it iIIade lifter the Interut oMPutathm data ,hmm on ttla
Notice, addlUon.1 Int.r..t .u.t bo onloulat.d,
PA'IlENT,
DttHh the top portion of thl. NoUce ttnd .ubell ~ wJth your Ply..nt Hde PaY..,1. to tM nIM ~ lIdd('ti..
printed on the rlv'rM .Jde.
If RESIDENT tlECEDENT .lkl oheck Of" 'lIOO,y order paYable'tol REGISTER OF WILLS, AGENT I
If _-RESIDENT OECEIlENT..... 0_ or...... order p....1. to, C_EALTH OF PENNSYLVANIA.
REfUND (CAli i\ rdund of . tex oredit, which Willi not r~.t.d an the Tax Rlturn, ..y ba r.quuted by oMlPltUng WI
"Appll~tlon for R.fund of Penn,Vlvanta Inhtrltanc. and Eltate "Kft (REY-l!15), APPlloation. ar. .vtlllbl1 ~t
the Offine of the Reel stIr of WillI, any of the 23 Revenue Dl.tr10t Offlc.. or fr~ the o.p.rt-.nt', 24-hour
WItwer In, ..r~i~ nu.ber. for for.. orderlnol In Ptnn'Vlvanla 1-!OQ-36l-Z050, out,lde Ptnn'Yly~l.
end within 10elllll Harrhburg .r.. (717) 7a7~B094, TOOl (711) 772-l2S2 O....rlno Ioapa.r.d onh'),
REPLV TOI Que,tlon. r.uardin; .rror. contained on thl. notice .hould bM nddr....d to; PA o.part..nt of Revenue, .ijr.-u
of Individual TaMuI, ATl"1 po.t AI....-.nt A.vi.w Unit, Dept. 280661, Harrl.bUrg, PA 17128~0601, phone
(117) 787~650S.
DISCOUNT I
If ~y taM ckM 11 peid within thr.. c:!) Qslender ~th. aft.r the cleoedent'. Math, II flv. ptIr~nt CS:U dboount
of the taM paid i. .11owad.
PfiNALTVt
Tt$ ISZ tlM -.nI.ty non~p.rtioipation penalty i. c~ut.d on the total of the taM and int.r.lt 1..I.tld, and not
paid before January 18, 1996, the Hrst day afhr the end of the taM un..ty period.
INTEREST J
Int.r..t 11 oharg4td balilinh1na with first dely of daUnquency, or nine (9) 8lOnth. tnd one (1) dfty frot! the at. of
delth, to the dIlt. of Ply.ent. T.Me. whioh beoue dYUnquent before Janulry 1, 1982 bear int.r..t .t the r.te of
.iM (6X) peroent per ennui caloulat.d at . daily rate of .000164. All tiMe. whioh ba~ delinquent on Ind .ft.,.
Jlnuery 1, 1982 Nill bear Jnt.r~.t at a rDt. whioh NilJ vary frOl oal.~r year to oalendar yaar' wJth that r.t.
announced by the PA OIp.rt-.nt uf A.v.~, The applloable Int.re.t r.t.t for 1982 through 1999 .r.,
Y.ar Int.r..t Rat. Dally Inter.lt Faotor V.ar Internt Rat. Dally lnter..t FlOtor
1912 20X .000548 198aH1991 IIX .oontll
1915 16X .000438 1992 9:( .000247
1914 IIX .000301 1993H 1994 7X .000192
1915 131< .000556 1995~199a 9X .000247
1916 10:( .00U274 1m 7X .000192
1917 9X ,0001.47
-*lnt.r..t A. oaloulated It followGt
INTBREST -BALANCE OF TAX UNPAID X NUNBER DF DAYS DELIHQUEHT X DAILY INTEREST FACTDR
--Anv Hotlo. i..ued aft.r the tax baOOUlf daJln~t NIIl r.tleot an Int.r.lt oaloulation to fifteen (15) day.
baVOf~ the ~t. of thl ....""ent. If pft~Mnt It ."de flf"r the Intar..t OotlPut.Uon dIIt. .oo.m on the
Notloe, ~ltl~J Inter..t .u.t b. caloulatad.
~'."=;:'hV'.. ,;....,.,