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GENERAL INFORMATION
1. FAILURE TO NESPOND W.tLL RESULT IN AN OFFICIAL TA)( ASSl:SSHEHT wi th applloable Interut biued on infC)rllllt1nn
.ub.lttod by th_ lIn.nahil InAtJtutlon.
Z. Inheritance tOMb.cOII.. dellnqu4mt nino !MOnthfi aft,r the dllcedent', dllh of dDsth.
S. A Joint .CODunt 11 h)(ltbhi 8von though thl, dftCCldflnt'. n8Me Wfll ttddttd u It Jlathlr of oonvlnlln(;lI.
(t. Accounh (Jnc;lueHng thole held h~tw..n ;,ulbtmd <1lnd wlhl whlilh thl! dooed.mt f1ut In joint mil.., withIn one Y"llr prior to
d.8th .r. fully taMable II' tr.n.f~r',
S. ACiClounh ..tltblhhad jointly batwefln hUlhnnd and wlhl 1I0r. thlln on. 'inr prIor tll dnth ar. not hl<tlblll,
6. Aocounh hftldby II dlClldanl "In trullt for" '''"other or o~hllr. IIr. tfI)<(lIhle fUlly.
REPORTING INSTRUCTIONS
PART
1
TAXPAYER RESPONSE
1. 8LOCK A . If the lnforMlItion flnd (loMflutetlun I" the noticIII !Ire corroot and dlllduotlonl lire not beIng olaAlled, plafle an ft)(ft
In block "Aft of Part I of the ftillK,Ulyer Ruponu" !Il1otton, Sign two copJQQ nnd sub.lt theM with your check for the aaount of
tax to the fleuht.,. cf wlul of the cClunty IndJcatlld. Tht PA [JQJHu'tllInt of RII....nufl will illu, nn offldnJ a.......nt
(forn REV~1548 EKJ upon receipt of the return fro. the RegbHlIr of Willi.
1.. InOel( B - If the nfl".t specified on th1l floti(Ja hnl bun or ~dll bill rllported !Ind hlX pnld with the PennlYlvanla Inheritance
l'IIX Rlltur"n flllld by the deolld.n'\:', rlPrllsenhtl...., placa Itn ")(" In block "8" of Part 1 of thll "Taxpayer R..ponse" tIIction. SIgn one
(lOPY and return to th<l flA O.partlllmt of R,vllnu., Burllau of Individual Taxu, Dlpt 280601, Hl!lrrhburg, PA 11lZ8-0601 In tn.
onv.lope provided.
1. BLOCK C . If the notice Inh.lrlllet\(m Is inoorrect IInd/or d.dul1tJont arG bQinll chiMed, check block "C" and oOMpleto Parts 2 ftfld :\
.......':'~~II,f".c.: t,~ +;k::o ~~dn''::~!':.'!\~ '"'II.\()~' ~l;;~ ~':':: :~:,!::: :::-.::! :'.:::::H th,:,;::; ~!~!", :;;''';, ":-:,,,,): fer U",.; ;.1il";J,-,~ ,,; b" ,;~~'r.bld ~.. t:-.. 1=:"1011..,....
of WIlli of the county IndJcQted. The PA n.pltrbent of Revenue will luue ,..n official !l..e..e"nt (forll REY-154ft E~l upon recflJpt
of the rGturn froll the Register of Wllh.
TAX RETURN - PART 2
- TAX COMPUTATION
LINE
I. Enter
HOTEl
the data the account orJyJflrllly wu. established or HUad in the lIanner existJng !It date of danth.
For II d.cedent dyIng otter 12/12/821 Accounts which th9 decad.nt put In joJnt nama, within one (1) year of d.ath are
tal(lIbh fully as tranllhrll. Howev.r, thare Js an axr.luslon not to eKcead n,ooo per traothre. ragardh.. of the value {If
the ~ccount or th8 nu.ber of e(l~ountl held.
If a double altar ilk (M~) appGnrs betor. your first nallo in the addrelll portion ot thi8 notIce, the t3.000 .xc~~.Jorj
elrudy h",. bun deducted froll the account behnce 1'1 rllporhld by the fInancial Inlltituthm,
2. Enter the total b!llnnce of the Bcc:ount includIng Interelt accruad to the dlltG of death.
1. )"he parcent of tha nccuunt that is tuxahlll for each sllrvJvor 11 tI.t.rIlJned 8S followsl
.. The perc.nt taxabl. for joJnt &jlets esteblJlhed 1I0rA than one year prior to tha dacedent'l deathl
DIYIDED IV TOTAL NUMBER OF DIYIDF.D BV
JOINT OWNERS
EM81lplel A joInt allet reallt.rld In the n&lll of
TOTAL NU~~ER OF X 100 ~ PERCENT TAXABLE
SURYIVING JOINT OWNERS
the deoedent end two other perAons.
I DIYIDED BV 3 (JOINT OWNERS) DI~InEO BY ~ (SURVIYORS) . .161 K 100
16,]% (TAKABLE FOR EAC.l SURVIYOR)
8. The parcent t~xftbl. far ~ISGtS or~ated withIn ona year of the deced~nt'l daath or nccounte owned by the decedent but h~id
In trust for anoth'r lndlvldualts) (trust beneficiarles)1
1 OIVIDED BY TOTAL NUMBER OF SURVIVIIlG JOINT
OWNERS OR lRUSTBENEFICIARIES
x 100 . PERCENT TAXABLE
E~e.plel JoJnt account reglstarod In ths na.. of the dloadent and two oth.r parlon~ and eltabllshed within ona yeer at death by
tha doc:odent.
1 DIVIDED IV 2 (SURVIVORS) . .50 X 100 . 50% (TAXABLE FOR EACH SURVIVOR)
~. The aeount sUbject to ta~ (line 4) I' detar.Jned by .ultlplylng the aocount b8lano& (llna l) by the percant taxable (lIne 1),
S, En'tar the total of tha o.bh Md dedUctions Iiltad In Pert 3.
0, frtO MOUnt 'tlUCatlUI tuna 01 U dat.reUne" by subtracting tOil d.bt. und d.du(1tjons OlnJl 5) fro.. the aaount sUbjact to tax (lin. 4),
7. Entar the npproprJata t.M rate (lIne 7) OR de~.r"JnGd balow.
A. Fnr dl!lt.s of de.t~ ocourrlng aft., ~/3Q/94, the ta~ rat~e for transfers to Ipoulel ar. .1 foJlo~SI
1. natu of daeth 011 or dhr 111/94 .rwt before 111/'" the rat. 11 3%.
2. ~.tes of death on Dr aftar 1/1/95 transfer. to spous.. will be tnx.d at OX tax r~te.
Hotlll For datu of d4IIeth prior to 111/94 t"aMlllfers to IipOUlnli are tflxablll et 6%.
I. Trmnlferl to lln..l duoendants Jncludlna hthar, aoth.r, lon, d!lughtar, grandchildren, llon~'n~lftW,
daughtarRln.law. stapohlld andth~Ir I~su. ara taxable It six p.rcent (6%).
C. Tran.fer' to all other. tnoludlng brother, sliter, unol., aunt, nephow and nl.e. .re tax~bl. at flft..n pero.nt (15X).
D. If you change thft t.~ rata, pla.le spa~IfY your relationlhIp to the d~oeo.nt 10 the arlla providad.
I. The aaount of ta~ due (line 8) Iz det.r.ln.d by aUltlplylng the !Iaount taxabla (lIna 6) by the tax rate (Itna 1).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
'.'--)
Allowltbl. debts and daductlor.. ara detar.lned u follow. 1
A. VllU legally are rasJlondbla for paYllant, or the elltata lubject to Pldllinl.tratlon by a pltrconal rapresllntaUve I, In.ufflolant
to pay the d.ductlbla it....
I, You letu.lly Jlald the dlJbh attar daath of tha decadent al'!d Ol!lfl furnhh proof of payeont.
C. Dabts being chi.ad MUlt bfl ttalllzad fully In Pllrt 1. If I'Idtjlt.\onel SJla..::e 11 naaded, use pltdn paper II I/Z" ~ 11". Proof of
pG~..nt .ay be raqualted by the Pit. Depart.ent of Revanue,
, ... . .".,...--:- . ...... . TAXPAVaR ASSISTANCE ~;,; .
,.. .. IF YOU NEilD F'URTHER INFORMATlON OR ASSISTANCE, CON'rACT AtlV. " ..
, .. . REenTER Of' WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE to" . .. ... .
OR CALL THE BUREAU OF INDIVlDUAL TAXES, TAXPAYER INQUIRY UNIT UP . ...
HARRISBURG AT(71n 787-8327. TOOt (117) 772-2252 CHEARINll IMPAIRED ONLY)
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NOTICE I
PAyltEMTl
REFUND (c.n I
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Yu fulfill thl 'l4IUlruentl of "ot1~ 2140 of the IMtirltlnCl' and Elt"t. hit Aot, aot 21 of 1995. (12 P...
...,,"" '1401.
n.tlOh the tOP partion of th1. Hotl~. end luo-It with your ply..nt to thl R,glltar of Mill' prlntld on the
r.y..r.. ,'a.
-- .... cheo~ or 110M>> or.r ply8ble tOI REGISTER OF WILLS, AGENT.
A r.fund of . t.~ orldlt, whioh WI' not requested on the taw return, .~y b. r.que.ted by o~pl.tl", ftn "Applloltlon
'or R.fund of Penn.~lYIlnI. Inh.rlhmcl Md Estata Te)C" (REV~UU)' Application. er. 1...ll1lbl. lit thl OffiCII of
the Regllt.r of Willi, any of thl 23 A.y~ DI.trlot Offlo.' or by call1ng thl special 1.~.hour en.werlnt ..rvlel
mMber. for 'or.. ordtrlngl In Pann,vlvonla 1-8DO-562M20S0, Ollhldl Plnn.ylvanh and within looal
Herr!lbur. .r.. (711) 787-8094, TDD' (717) 772-2252 (Hearing IlIpalr.d OnlY).
OIJECTIONSI Any party In Int.r..t not ..tJ,fiud with tn. 'PPral....nt, allowancl or dJ.allownnol of deduction. or w.......nt
of till' (Jnnludlng discount or Int.rnt) a. thown on this Notl.:l' .ay Gbj.ct within lIhety (60) ~ay. of rlCllpt of
thh Notlc. bYl
--written prot..t to the PA Olpert.wnt of RIVenul, Board of App.al" Dept. 281021, Harrl'burg, PA 17128-1021, QR
~-II"tlng to hav. thl ..tt.r detaralnod at the audit of tn. aocount of the personal repruantaUv., OR
--~Il to the Orphan,' Court
ADHIH~
ISTRATIYE
CORRECTIC*SI
DISCOUNTl
PENALTVr
IHTERESTr
factual .rror. dl.covlred on thl, a.".....nt whould bl &ddr....d In writing tOl PA c.partaant of R.v,nue,
Bur.., of Individual Tl!II<.I, ATTNI Patt A.....~.nt R.vl... Unit, DEPT. 230601, Harrhbvrg, PA 1712.~0601
Pho~ (717) 787-650&. S., pag. S of the booklat "Inltructionl for Inh.rltano. Tal< R.turn for a RI.ldant
DeCMMt.. (REV-ISO!) for.., 'I<planatlcn of ~inlstratJv.1y corr.Cltabl. .rrors,
If any tlM dul II Plid within thr.. (3) cllender IIOnth. aftlr the dIc~t'. d.ath. a flvl parcent (u)
dJ.count of the tlM plld i. allowed.
Thl 15X tlM MIfl..ty non-parUojpatlcn p.nalty It cOllptltad on the tot.1 cf the tll( end Intlrllt ......H, Md not
paid blfor. Janu.ry 18, 1996, thl fjrlt day .ft.r the and of the taM 8InI.ty ~rlod. Thl. non-PlrtlolPltton
penalty II IfIpI"labl. In tn. la.. aann.r and In thY the 1.1 U.. par led II YOU would 1WIfI..1 the .'1( and I"t,r..t
thtlt hat 00'" u.....d all Indleltld on this netto..
Int.rut II Qhar;ld tHtgJnl'lInlil with lir.t dllY of dtIl1nquanoy, or nine (,) .outh. and one (1) day
fr~ the data of dt~th, to the dete of PIIV-.nt. r.Ne. which bee... delinquent before J~ry I, 1'12
bear I~tlr'..t lit the rltlt. of .1M (6;() plrcent p.r IlIYlUII ollculfltMt .t II dlDlh rat. of .0001~.
All "1(" Which b.e".. cMlInquant on or Ifttlr JWlUIry I, 1982 wIll blar Int.r..t It I rat. whlClh will v."y frOll
cal~t y..r to ealandar YMllr with thlt rat. announced hv thl PA Dep.rtllnt of R.vlnue. Tn. IPPIJOlbl,
lnt.r~.t ret.. lcr 1982 through 1997 .rll
Y..r Int.r'lt Rat. nelly Int.r..t Faotor Vllr Int.r..t Ratl Delh Int"nt flGtor
1982 20X .00054' 1987 " .000241
1915 16X .000438 nM-I"1 lli( .000301
I'" llX .000501 199' 'X .00Q247
1915 UX .000356 1"1~1994 7X .000192
I'" lOX .000214 1995~1997 'X .ooom
-~Int.r..t Is cIIClulatH a. f.,l1ow'l
INTEREST . BALANCE OF TAX UNPAID X NU"BEI OF DAYS DELINqUENT X DAILY INTEREST FACTOR
~.Any HotICl' 1..UId .ft.r tha taM heO~1 delinquent will r.flact an Int.ru.t calculation to fifteen (IS) dlY'
b4lyond thl data of the ....n..nt. If p.y..nt Is IIada aft.r tM Int.rut oOllplJtatlon dlt. .hown 0f1 the
NotlcI, additional Int.",.t .....t be ~.lculatCld,
PUIllOlIE OF
HOTlCEl
Tofulf!!1 thl requlr...nt. of seotion 214& (b) af thl l~r'tlna. and e.t.t. llx .lot, A~t 21 of 1991.,
(72 P... Iootl.. 914&).
PAvtlEHTI
DttlOh tt. top portion of thh HoUee Ind IIUb11it with Vot.lt fI.~.nt to ttM R"lIttr nf WUlI printed on the
t.v.r.. .idel
"" Hol<. _k or .one. ordor p....I.t.' RBGISTER OF MILLS, ADBNT.
REFlIl'D (aUI A r.fund of . t8x oredit lay be r'",..lt_d by ClOllpl,Unu an ttAppl1olUon for RlIfund of P"""lylvlnl.
Inherft~. end E't,t, l.~" (REV-ISIS), Applloltlonl ar. IVll!ehlu at tht 0"101 of the RIII,t,r 0' NIIII,
MY of the 25 RIVlnu. Dhtrlot OHiou or "'0' the Depart.,"tl, 24-hour 1"INtrJng "tvICI nullbtr. for 'or.. orarinGl
In Penn.ylv~l. 1-300-]62-2050, out. Ide PonnIYlvl"l, and within 100el Herri'burg .t.. (~11) 7a1-aO~,
TOO. (717) 772-2252 (Heerlng IMp,lr'd Only),
OaJECTlONSI Any perty In Int.r..t not ..tI,fied wlth the ........nt of tlX .1 Ihown on thh notto. MY obj.ct within
.IKty (6P) day. of reo.ipt of thi. Hotio. bYl
~.wrJtten prot..t to th. PA Depart.ent of Rav.nua, Bc.ard of .p~.lI, Dept, Ul021, Harrhbura, PA 17126~1021, OR
-~ehot1ng to hIIve the aaUar deter.lned .t audit of the perlonal revr...ntutlv.. OR
~~IPP.al to the Orphan.' Court,
ADMIN-
ISTAATJlIE
CORRECTIOHSI
FMOtu.l erro~' di.covared on this ........nt ohould be eddro.sad In writing tOI PA Departaent of Revenue,
Bureau of Individual TaM'I, ATTHI Po.t AI......nt Review Unit, Dept. 260601, Harrilburg, PA 11126-0601,
Phone (111) 1a1~650S, S.. pagl S of the b09kl.t ~ln.truotlonl for Inharltanu. Ta~ R.turn for. R..ldent
Deottdent.. (REV"150U for an Ixpltn.Uon of adlllnhtratlv'h corr.ctebh .rrors.
PENAlTYl
Tn. 15:< tax NnI.ty non-partloipation penalty II cCMlput,d on the total Of the tax Wld Inter..t ......ed, WId not
paid before J.ouery la, 1996, tt.. flr.t day aftar tha and of the tlK ..na.ty parlod. Thi, non-partiolpfttlon
penelh .It ~I"I' In ttMo 'aM ..nner ttnd in tha tha ..... U.. p.rJod II YOU would ..."",1 the hK IInd lntera.t
that hII, ~ a..e..ed e. Indlcatad on thl. notlo..
INTC!RESTI
For ut.. of death on or aft.r 10-3-91, Penn.ylvania E.tat. TeK ba..d on the Faderal Eat"te r.K
rat~lrn baoOM. doIlIoquent at the 8Kplratlon of nine (09) Month. fro. tm. date of daath.
For date. of d.ath prior tu 10-3-91, P~'ylv.nl. E,tftta TaK ba..d on tha Fader,,1 Eetata TaM raturn
b.o~. delinquent at the .Mplrfttlon of elghte.n (181 .unth. fro. the dfttu of d..th.
lIMea which tMc.. delinquent b.fora January 1, 1982 "'.r Int.r..t .t the rat. of IlK IMn percent ~r """'*
~llculated It . daily rata of .~0016~. All t.H~' ~hich bao... dallnq~nt on or .ft.r January 1, 1982 wIll bear
Intara.t at a rata Which will vary fr61 calandar y..r to calendar year with that rata announoed by the P4
o.part-.nt 01 Revlnue. The applicable Int.ra.t ratas for 1982 through 1998 8r.1
'Hr Int.ra.t R.te Deily Intere.t Factor Vear Inter..t Rat. DaU.,. Intlr..t Faotor
1.82 20:< ,000548 1967 9Y. ,000247
1983 16X .0004M 198&-1991 11% .00OSOI
1'84 11;( .000:501 1992 9'1, ....267
198& UX .000~S6 1993-1994 7X .000192
19&6 I'X .000214 1'195-199& 'X ....2.7
ulnte".t I. c.lculatad a. followll
INTEREST. BALANCE OF TAX UNl'AID X NUNBBR OF DAYS DBI,INllUBNT X DAILY INTBREST rACTOR
~~4nY Notlea lllu.d aftlr the ta~ b4e~. d.linquent will r.flect an Inter..t cII0ulltlon to flftteh (1&1 dtV'
beYond the chltI of the ......Mnt, If peYHnt l, .... aftar the lnter..t oCMlPliteUDIl chlte .ttown on t....
Motlo., ~Itlonel lnt.ra.t RU.t be celoulet.G.
"
PAvtENTl
Pe~ U. tOfl portion of thll NoUOI ... ....it with your Plyant H(h plyltbl, to thI nIM end ,tddr...
p"'nt" on the r""r.. elde.
If RESIDENT DfCEOEHT Mike choak or ItOMY ordlir payllbI, tOI REGISTER OF WILLS, AGENT.
If MDH-RESlDEHT DECEDENT Mke check or ItOMY ordtlr flltyllble tOI C-ottf1QtftfEAlTH OF PENNSYLVANIA,
REFUND (CAll II. refund of 'II tal( crMilt, \lthlr.h \Illllt not req\Mlhd on the Tax R..tuITI/ NY be req\HIltllld by OGlIP1,tAng .-n
"Application for f:lefund of PennlllllV1tnie Inll4lr1t.~ and Estllllt. lex" (IU::V-U13). f4ppUO-'.It1onll ar..IIIUllIble .t
the Offl~ of the R_Ulster of Wills, ~y of the 23 Revanue DI.trlct Offlo.' or frOl the napert-.nt". 24-hoUr
an....rlno HrvlC'.. rnMMn for forel ordsrAOiIl In Pennsylvanlll 1-800-362-2050, otltalde pann.)'lv.....l.
M1CI within locll Harrt-burg Ire. erl1) 7&7-1I094. TDDt (117) 772-2252 Ot'Jllrlng X,pfIIlred only).
RmJLV TOI
QueiIUOflJl rqarftlt\ll orrors contalll8d on this not1Cle shDUld be addru.ed tOl PA ()ap.l1rtll4mt of Revenue, Burl"
of Indlvl6u81 T")('~, ATTHI POlt Aswe....nt R8V!~ UnIt, Dept. 260601, Harrilburu, PA 17128~0601, pnon.
(717) 7a7~6$05.
iJlSCOllO'I
If .,~ tax due 11 paid within three (5) (lehtndar ItOnth. aftor ttw ckacedent'l Math, 1'I Hve ~raWtt (,Ij:() dlnount
of tho taM paid Is .llo.-d.
PENALTY I
The 15~ t~x .-nM~ty non-partiolp~tlon p~lty is aoaputad on the total of the tax and Inter..t ....II.d. .nd not
pald before JenuMry }&, 1996, tho flr5t day after thcl antJ of the tIlx M1OC;lty ,",riM!.
INTEREST I
lnter..t 11 charu-u beginning with flr.t day of delinquencY, or n1r~ (9) lIonthG end ona 0) dMY frOll thtl deb of
death, to ttM date of paYdnt. 'TalollU which becHs cktUnql,lOnt b4afor. January I, 1982 bear Interut at the r.U of
.lx (6:(> peroent par annu. c81r.ul~ted at n dally rat. of .000164. All taxefi which beo~ delinquent on ~ aft.r
.JanuIIry 1, 198~ N111 war Intartl.t at a rat.. which will vary frOll calandar y..r to caland." yenr with that r.ta
eonouno,.ct by thO PA DepartMnt of Revenue. lhG eppUc.l:Ile !nhre.t I'.tea: for' 1982 throUlFl 1999 .rel
V.., Intere.t Rate DallY lntorqst FlHltor Va81' lnt.rut R.tll "ul1~ lnt.r.st factor
--
1982 20;,: .0011548 1986-199\ u% .000301
1983 16X .000438 1'" 9" .000247
\... m .1100101 199!...J 994 n .0001'12
1985 H.;: .0003S6 1995-1998 9;: .OOOl47
1980 IG~ .000274 1999 n .000192
1987 9" .000241
~~]nt.r.Mt is calcu18ted .. follows'
IN1'JlRE8T . BALANCE OF TAX UNPAID X NUBDER OF DAYS DELINQUENT X DULY INTEREST FACTOR
-~AnY Motioe l..UlKI nfter the hx bltCOIMIIlii ddlnquant ..HI refhot .1 lnt.r..t C181culaUon to flftMn OSl dly.
Dtyond the date of tho .....s.Mlt. If pay..nt Is lIJIIede after the Int.re.t C(MIpUtaUon dIIt. "JtlOMf'l C)O tt.
Hotice, >>ekUUonel int.r".t Itust be cIIlcul.tetl.
PURI'OSE Of
NOTICE I
10 fulfill the requir-.ntl of Section 2145 (b) of the InhlrUMOe Iftd E.t1It. '1)( Aot, 40t 21 of 1"5. (1l' p.a.
Boctl.., '14Sl. .
PA\1ENT I
Detaoh tn. top portion of thJt NoUce 8nd RAbIlJt with !tour "YMnt to the R"ist.r of "HAl printM on the
rever.. .Jete.
-~ ..... cMck or ~y order p.tIy8bh tal REGISTER OF MILLS, AOEHT.
REFIMD (CR) I
A r.fund of II hI( orMlU Qy b4t r~.ted by oqpleUno Iln "Application for Refund of PennsylvllflJa
InheritGnCI and E.t.t. TI)(M (RfY-15131. Applications ar. 'Y'11~1. It the Offlcl of the R..1.ter of Will',
MY ('If tM 23 RI\IIInue Dlstdot OHle;.. or frOll the o.p.rtHnt'. Zit-hour lInawrine ..,.ylcl ntilber. fof' for.. ordering I
In P~'YIYanl. 1-800-362-2050, out. Ide Penn.ylvania ~ withJ" 10011 Hwrrllburg .r.. (7171 187-1094,
TOO' (717) 772-2251. (He.tlng I~.lr~ Only),
naJECTlOHSI M!t' pllrty In Int.r..t not ..thfied wJth the .......nt of tex '1 lhoNra on ttll, notiDe ..y obJ~t MUM"
Ihcty (60) din of r.calpt of this NoUoI bYl
--wrltt__ prot..t to tho PA o.p.rtJMnt of Re"WIUII, aoard of AppMh, hpt. 2111021, Hlrrlsburl, PA 17128.1121, OR
~~.I~tJng to ha.... ttM ..Uer d6tt.r.iMd lit IMIdlt of the per~1 repr....t.UIHI, OR
~.IlPfH'.1 to the Orphans' Court
."'IN-
ISTRATlYE
CORAECTIONSI Faatuol .rror. dhcover~ on this .....MMnt .hould be IKktr.U.d In wrJtlng tal PA lMp.rt...." of Ravanull,
Bureeu of Individual 'a~'I, ATTHI Po.t A....sa.nt Rayllw Unit, Dlpt. 280601, "-rrl>>burg, PA 17128.0601,
PhontI {717l 787-6505. SIte palO 5 of the bookht "InltruoUonl for InhflrltltllClI Ta~ Return for a Re.ldtint
Deo~t.. (REV-ISOI) for an eKplanatlon of ea.lnl.trlltlv.ly corract8b1. error..
PENALTY I
The 15:< h~ .....J1h' non-psrtJclpaUon PllMlty 11 cOllPUted on tho\! tob1 of tIM tax end lnt.r..t .....Md, ~ not
paid befora January IS) 1996, ttl. flr.t dey .ftar the and of thlt.~ -...ty "dodo Thh noo.p.rtlolpaUon
penalty h flPpIIaleble in the .... _1Inner- end in the thil 'IIIMI U.. fNrlod a. vou would appql the UK n Inter..t
thalt .... bMn ......ed .Il indlc.ted on thh notio..
iHTI:."'RESTI
Additional P8l'Wl.y1vanla Elt.hl TlIll< .......ad .. a ruult of a change on th41 Federal Eatata hI< clOtlng
)att~r beoOlleS dtI11nqlHN1t at the .xplratlon of one (l) MOnth fra the cs.t. the final notlc. of the lnorOlH
In Faa.r.l E.t~t. 'ax 1. r~.Jved.
Tax... which bae... MlJn~t t..fora January 1, 1982 bear Inter..t at the rat. of .Ix (6:0 Pftroent Pftr annu.
calculated at ~ dally rata of .000164. All t.K.. Which baoaMe delinquent on or after January 1, 191' wJl1 beer
lnt.r..t at II r.t. Nhich Mill "ary frOll etllencMr YHr to' colander vnr tdth that rlt. tInI'loUncMId by the PA
DapftrtMnt of RIWlnU8. The lipplloebh Int.r..t ,.It.. for 1982 through 1998 arel
~ Int.,e.t Rat. Daib Inter..t f~ :!!!.r ~nt.r..t Rat. Daily Inter..t Factor
1982 ro:< .000548 1987 .% ..OOZ~7
1983 16j( .000458 19&8~1991 11:< .11050)
"84 11:( .000~OI '99' .% .000241
I"S ux .000356 199:5-1994 n .000192
1986 10:< .0002.,4 1995-1998 'X .000247
~~Int.re.t 11 cIlculated III follCMI'1
INTEREST = BALANCE or TAK UNPAID K NUHBER or DAYS DELINQUENT X DAILY INTEREST rACTOR
--Any Notle. i'.ued Ift.r the tlK bac~s delinquent will f'~fl&Ct ~ 'ntare.t caloulatlon to fifteen (15) day.
btlyond the date of the ......lMflt. If P'YMnt 11 .ad.. aftar tho int.r..t oOllpUtatJon date 'hcMm on the
NoUtll, -'dltlonal Int.r..t ltUat be c.loul.ted.
(.:-.
/5 -. I -,3 Jl
'1lI\'ItOIItAlt-'KII
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
W. COMMONWEALTH OF
. Pt:NNSYLVANIA
, ' DEPARTMENT OF REVENUE
OEPT. 160601
.' . HARRISBURG, PA 17\2~60\
FILe NUMBeR
.2. L- .1 .1
COOIHY coos Y!AA
iLJ..~S__
IIIJI.IltfiR
oeCeDeN1'l NAMe ILAST. FIRST, AND MIDOLE INITIALI
chmlln~:::?oph,_ Jr.
DATe OF DEATH IMM.QO.YEARI DATe OF BIRTH IMM.OO.YEAAI
04/05/1997 04/10/1921
IIF APPLICA6L6J SURVIVING SPGUsn NAMe I"\ST, FIRST, AND MIDDLe IfllTiALI
Kutchmlln, Sylvill M.
SOCIAL SECURITY flUMBER
-L7.6 - 16 _0583
THIS RllTlIRN ~UST B! ,,"so IN DUPUCAT! Wlnt TH!
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
I-
Z
W
o
W
U
W
C
186 - 30
6123
o !. Onglf\al Retum Cia 2. Supplemental Retum 0 3. Remainder Return 141141 01 1I,,'II,.w 10 lJ.IJ..411
o 4. Limited Estate' 0 41. Fulure Inlerest Compromise (iUl.oI~tIII'~1f q'!l-l~l 0 5. Fedoral Eslat. T8X Rltum Required
o e, De~tdilnl Died Tetlale (AIUCilew,oIlW) 0 1 Decedent Maintained a LIVing TrUSIIAIt6dlW/'fo/TIII11l 8, Total Number 0' Safe Oepou BOlle'
[l9 9. Lit/gallon Proceeds ReC8j'lId 0 IO"'s~u.al prverty Credit [lUll o/doMltI bf~ 1'.1,.Ql I/Id 1"'"1 0 11. Election 10 laK under Sec. 91 1,)(A) (AI\I(h SdlOl
THIS SeCTION MUST se COMPLeTED. ALL CORRespONDeNce AND CONFIDeNTIAl. UX INFORMATION OHOULD Be DIReCTeD TO:
NAMe COMF\ETE MAILING AODRess
John E. Slike, Esquire
FIRMNAMerl""~."S '"i Sh ff 1'1 et
ale, s, u., '.ower, 2109 Market Street
TeLePHONE NUMBER a 1
(717) 737-3405 earn Hill, PI>' 170ll
w
~Ig
O~iil
~
~
~
~
~
o
u
I. R,,'elt"eIScheduleAI
2, SIOt,lIs and Bonds (Schedule 8)
3 Closely Held Corporation, PannerShip or Sole.ProPMtorship
4. Mongeg.. & Not.. R"eivablelSchedule 01
5, Cash, Bank DepOSits & Mlsc"naneous Personal Propeny
ISchedllle EI
6. Join~y Owned Properly ISchedule F)
o Sl1parste8i1tingReQunted
1 Il1ter.W.-os Transfers & Miscellaneous Non.PrObale Property
(SclleduleGorL)
B. TotllOron Allets (lolal Linos \.1)
fl. Funeral ExPOnses & Admlnistralive Costs (Schedule 11)
10 Debts 01 Decedent. Mongagl! UablliUes. & Liens (Schedule I)
11. Tolll Deductions (tofalLines 9 & fO)
t2. Nel\'alu. of ESla11 (Lino 8 mlnl'S Line It)
13 ChanlaOle 3ml Governmenlal Bequests/Soc 91 1 3 fru!lts for which an election to ta;( t.as not been
mnde(Schedule J)
II)
(21
131
141
(S) 2,000.00
r') C I
"
z
o
~
;:)
l-
ii:
<
u
W
Q:
(61
(71_
(B) 2,000.00
(91
(101
(II)
1121
1131
(14)
0 (1(j)
(.0_
(,0_ 1161.
( ,12 1171
~ ,1 S 1161
1'91
2,000.00
14 Net Valuo SubJecl to fillC (Line 12 minus Line 13l
SEe INSTRUCTIONS GN R!Ve~SE SID! FOR AP"tCAB~E RATes
2,000.00
z
o
~
to"
;:)
0..
~
o
u
~ 19 T.uDue
~
15 Amount of Line 141alCabledllhespouullalC
rat8,oflfa"'fersunderSec.9116(3)(121
2,000.00
0.00
16 AIl1/Jufl! ~r Line 14 la~abl6 a! lineal rate
17 Amount of Llna 14 luablA ,11 slbhngralo
18 ,\mount ~., Line h' la(able .~I .::ollahlfai rale
0.00
> > BE SURE TO ANSWeR A"L QUeSTIONS ON REveRse SIDE ANO ReCHECK MATH < <
. Decedent's Complete Address:
STReeT~DORes~ .
1716 Lincoln Drivo
CIT'I
Ee PI\
I ZIP] 7011
1
-----~--_.-.-~----
...1UJ.l
Tax Payments and Credits.'
1 Tox D".(Pag. 1 Lln. 19)
2. Credlt~Paym."I.
A. Spou..1 Pov.rty Cr.dlt
8. Prior P.ym.nl.
C. Discount
(1)
0.00
J. Int.r..VP.n.11y il applleabl.
D. Int.r..t '
E. P.nally
. Total Credit. (A + 8 ,. C) (2)
Tot.llnt.r..VP.nally ( D + S ) (J)
4, Illln. 2 I. gr..t.r than lln. 1 'lln. J '.Her Ih. dlffer.ne. Th~ 1.lh. OVSRPA VMeNT.
Check box on Pig. I Lln. 20 10 r'qullt a r.fund (4)
5. If Lln. 1 + l",. J Is gr..I.r Ihan line 2. .nler Ih. differ.ne.. T)1ls Is Ih. TAX DUe.
A. enter th. inl.rell on Ih. lax Ju..
(5)
(5A)
Q.., 00
8. Ent.r Ih. lolal of line 5 . 5A This is Ih. 8ALANCe DUe. . (58)
Mal(e Check Payable to: REGISTER OF WILLS, AGENT
0.00
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Did d.e.d.nl make a lranslar and: Yes No
a. r.laln Ih. use or incom. Of tho properly transf.rr.d:....................... .........."....................."..."..."......"."..... ... 0 lZl
b. r.laln th. nghl 10 d.slgnal. who shall us.th. prop.rty I"nstorred or lis Incom.;....."....................."..".......". 0 lZl
c, relain a reversionary Interesl; or,,,,, "....."...""..,...........,.".,."""....", '"'''''''''' ""......"......."",. ""'''''''''''''''''' "... 0 rn
d. r.e.lv. Ihe prom"elor III. 01 "Ih.r paym.nts. b.n.fits or earo?........"...""................................"..'............ 0 1]1
2. II deolh occunsd ahor D".mbAt 12. 1982. did dec.donl transler propony wllhln on. yaar ot d..th
withoUI r.c.lving adequal. conSld.rallon?........................ ........................ ............"...........".....". ... 0 []I
3. Did d.c.dent own an "in lrulllo( or payable upon d.alh bank aecounl or seeunly al his or h.r d.ath?............ 0 1]1
4. Did decadflnl own an IndlViduai R.II"menl Account. annully, or other non-probate prop.rty which
conlains a b~n.ncia'Y d.Slgnallon? ............,..........."......".....,.."...."........."..".........".. 0 []I
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEOULE G AND FILE IT AS PART OF THE RETURN,
UI'Ili<< ptl1altiet of Pf~ury.1 deClare thalll'!ava uamlllij(j tr,IS telurn Ine!udlr.g aecompanyulq sCtledulftS ana ,lo1l/tmanll. &n4'IO the be" of my knowl&dga itnd belie!. II is IN". correcl ano complete.
Oec/IfDlIOI\ of Pfepl/lf o\l1Ot Inan 1/1& l)arlO/lal ,epruenlall~e II ~ue(j on alllnformallon 01 wnrdl propare, hU anycnowl&d98
Stl;NATUREOFPERd.J:~~;~N~~
AODRESS ~
3014 Dickinson I\vonuEJ, Camp Hill, Pl 17011
SIGNATURE OF P ~THER~HCt REP~~
AODRESS
2109 arket Street, Camp Hill, PA 17011
DATE
/;.z/..... /00
, ('
DATf )
/ ;). .L.;.S' Cl1J
For dales or death on or after July " 1994 anu before January \, 1995. the lax rale imposed on the net value of Iraosters 10 or fl'l( the use of the surviving spouse is 3%
172 PS 191161al(I1IIIIl
For dat.s 01 dealh on or aher Janua~ I. 1995. th, lax rat. Imposed on Ih. net vatu. ollranslers 10 or lor Ih. us. ollh. surviving spouse Is 0% 172 PS.19116 (01 (1.11 (iill.
The 9laluta does nol 9xemol a trans/sf to a survIVing spouse from lax, and Ihe ,laMory requirements for disclosure or assets and filing a tall return are sUII applic&ble even If
the survIVing spouse IS the only beneOclary.
For dal.s 01 dAath on or ah.r July I. 2000.
The tall rate imposed on the nat vallllt a/trans/ers Irom a deceased child tw'enty.one years of age or younger al death t(J or for lhe use 0/ a natural parent, an adoptlva parent,
ora sl'ppa"nl 01 Ih. child " 0% 172 P S. ~91161ali 1.211
The lilx rate imposed on the rlalvalllo of translers 10 N for the i,lse of the decedent's lineal beneficmries is 4.5%, excepl as nOled in 12 p,g, g9116( 1.2) (72 P.S. 9911Siil/( 1 )1.
rhe la" ral9 irnposed on IhR nol 'mIlle of tr<lr1slers 10 or ror the use a/the decedent's siblings IS 12% 172 P.S. 99116(a)(1.J)I. A sibling IS donned, under Seclion 9102, as an
Individual who has n! leasl one parenlln .:ommon AIL'1 me decedent wl1elhor by blood or adoOllon
~~/
'Y I1EV lfiOO EX '(1 ,g~l
CAB
H P L
II P 0
C R C
K 0 K
P S
!:) - ,-,2> - C/
fOIi !)ATI::i OF' DEAHl ArlEn 11lJ 1/91 CHEeK HERE
ff ^ SPOU~;AL rJ
J.~Q'{gJ!l'LQllEDn 1:1 CLAIMED .....l-
FILE NUMBER
r:oM~8~mtw',\~F ~F~tttii1l'WNI^
HARRIS~/J~h.~f,~ 1"060'
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
D
E
C
E
D
E
N
T
llE:CEOE!NT'!1 NAME (LA!}T, FIR!!T, AND MIODlF.INlflAt.)
KUTCHMAN .m, , JOSEPH
SOCIAL SECURITY NUMBER DATE OF DF.ATH
176-16.0583 ()/,/05/1Y97
DAn or ElIfHH
()/,/IO/19~1
tOUNT '( CODE
OI~C[nEN"~ COMPl.!;r! AOnRE!;S
171(, Lltlcol" IJrlvo
Cllmp Hili, PII 17011
County Gumbor lund
(IF A-PPLlCABLE)SURVIVINQ Sf'OUr.E'9 NMAE (LASl ,FIRST ^N;M-;;mf~;t;A~.;-r;-OCIAl flE:CURlT'r' NUMBER
Kutchman-t..J?y 1v io, M '. --.l}86 - 30. 61~3
X 1. Original Return 2. Supplementill Return
4. limited Estate X 4.. Futuro Interest Compromiso
(lor da,os 01 r1oal~ allor 12.12.62)
[]] 6. Decedent Diqd Testate 07, Decedent Mainlajnod a Living TflJSI
(A:tac~ of Willi (Altach a ~y 01 T,usll
ALL CORRESPONDENCE AND CONfiDENTIAL TAX INFORMATION SHOULD BE DIRECTED "0,
R
E
C
A
P
I
T
U
L
A
T
I
o
N
T
~
C
o
M
C
I
N
05,
2 8.
~ 197.031,3
YEAR
NUMSEA
C P
o 0 NAME
R N
R D John E. Sllke , Esquire
~ ~ TELEPHONE NUMBER
. T 717 737-3405
1. Aoal Estalo (Schodulo AI 1
2. Slocks and Bonds (Schodul. B) (2)
3. Closely Hold SlocklParlnorshlp Inlo,osl (Schodulo C) (3)
4. MOrlgagos and Noles Aocolvablo (Schodule D) (4)
5. Cash. Bank Doposlls & Mlscollanoous Personal Properly (Sch E) (5)
6. Jolnlly Ownod Property (Schodulo F) (8)
7. T,anslors (Schodulo G) (Schodulo L) (7)
ft. Total Gross Assets (total Lines 1-7)
g. Funeral Expenses, Admlmstratlve Costs, Miscellaneous
E'ponses (Schodulo H)
10. Dobis. Mortgago Liabillllos. Lions (Schodulo I)
11. Tolal Doducllons (Iotal Llnos 9 & 10)
12, Net Valuo of ESlalo (Lino 8 minus Llno 11)
13, Cherlleblo and GovornmonlalSequosls (Schodulo J)
14, Nol Valuo Subjecllo Tax (Lino 12 minus Line 13)
15. Spousal T,en,lo" (fo, dalos 01 death aile, 5-30-94)
See Instructions for Applicable Percentage on page 2.
(Includo valuos from Schod"io K 0' Schodule M.)
16. Amount of Line 14 taxable at 6% rate
IInclude valuo' from Schodulo K 0' Schodulo M.)
17. Amount of Line 14 taxable at 15% rate
(Includo valuos from Sc~odulo K or Schodule M)
18. P,'nc'pallax duo (Add lax from Lino 15, 16 and 17.)
19. Credils/Sp Poverty Prior Payments Discount
0,00+ 15,000,00 + 339,66
20. If Lino 191s g,oalo, Ihan Line 16, onlor Ihe dlffe,onco on Line 20. This Is Iho OVERPAYMENT,
[I] ~ ~ck h.r. If you are requeltlng I r.'und of your ov.,plymeni~
21. II Lino 181s g,ealo, than Lino 19, ""lor Iho dlllo,or1ce on Lino 21. This Is Iho TAX DUE,
A. Enter the Interest on the balance due on linG 21A
B. Enlo' thotolal 01 Lir10 21 and 21A on Lino 218 This Is tho BALANCE DUe,
Make Check Payable to: Regia'., of Wills, Agent
~ ~ BE SURE TO ANSWFR ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH ~ ~
UndfJf panallla!! of perjury, I dllclafo thall have oXilmlnod this return, Including i1cr.:OtJlpanylng schedulos and slatemen19, and 10 the best of my knowledge ,nd bollol, IIID true,
correct and complete. , dllclarothal aU rOil I oslate hil!l huon roporlod atlruo marlo:et valuo, Declaration of propaler olher than the personal fepfosentlJUve Is ~sed on all Informal Ion 01
whIch prepaler has .lny knowledgo
AMOUNT RECEIVED (SEE rNSTAUCTtON9)
446,839,39
Remainder Return
(fo, dal.s of doalh prior to 12.13.621
Fe~eral Estate Tax Relurn Required
Tolal Number of Safe Daposil Boxes
COMPLETE MAILING AODRESS
Saidis, Cuido, Shuff
2109 Market Street
Cam Hill PA 1 011
(9)
(10)
(15)
(18)
(17)
WIlliam ,J. Klltchman
3011, Dickinson Avenue
i;l;mp H'lll, PAd i 70ii
Saidis, Gllido, Shuff
~l09 Morkot SLroet
i;;,ml; !Ii 1 I, PA" i 701 1 .
SIGNATUHE Or PERSON RESPONSIBLE FDA fiLING REl URN
one
None
None
None
1.1.1. , 839,39
31,227,62
6,41,6,06
44,665.20
135,780,21
& Mas1and
(8)
482,513,07_
~:~~ 16 ~, 44 5 . 41
(13) 3G..,067.66
n
(14)__~.--tr6
1 87 , 4 53 . 9X10% ' 0 , 00
114.613.79< 06'
O,OOX.1S'
Interest
& Mas1and
6..876.83
0,00
(18)
6.876.83
(19)
(20)
.1.5, 3d 3 84
A,4fi7 01
(21)
( 21M
( 21B)_
0,00
0,00
0.00
DATE /"'" n "71. '1'-/
/...............-; 1/
DATE
I A/;J. :1-/n
FOII~(Aov,1.94i
. UEV, lti09F.X + (IZ-88)
"OM\jH~~l\.lJl~'V.CW~MI,yANIA
,lbYllmN tl\!WIlttl'1
ESTATE OF
--,-19~;EPH KU'J'(:!lMAN~.i.l~~~~11
Joint ,"n"nt(l):
NAME
A. Janet Lush
II,
Summer Rose Lush
c.
Sierra Ann Lush
Jointly-owned P'OPlrty.
SCHEDULE F
JOINTLY-OWNED PROPERTY
176-16-0583
0/,/05/.l~___
FILE NUMBER
2197..03/i'l
__~..~.___._.u
ADDRESS
75 RUHflO.U. Rond ----
,Curl!"lo, PA 17013
RiLAiiCiHsHiPTO DEC-EDENT--
(Jau/lhtor ______m..
75 RllSBOll Road
Carlisle, PA 17013
75 Russell Road
Carllsle, PA 17013
Granddaughtor
Grnnddayghter
ITEM LETTER DATE DECO'S
FOR MADE DESCRIPTION OF PROPERTY TOTAL VALUE DOLLAR VALUE OF
NUMBER JOINT OF ASSET 'k INT. ECEDENTINTEREST
TENANT JOINT
1 A 12/16/92 Harris SavingR Bank #04-108 5,153.75 50,00% 2,576,88
PNC Bank, N,A, :
2 A 07/21/92 Savings Acct, #5130069455 2,809.23 50,00% 1,404,62
3 C 03/07/96 Savings Acct, #5130070675 2,370,51, 50,00% 1,185,27
4 B 03/07/96 Savings Acct, #5130070683 2,131.09 50,00% 1,065.55
5 B 03/07/96 C,(J, #21001019305 11 , 501. 22 50,00% 5,750.61
6 C 03/07/96 C,O, #21001019306 11 ,501. 22 50,00% 5,750,61
7 B 10/03/91 C,O, #21001019267 8,550,93 50,00% 4,275.117
8 B 12/07/95 C,O. #31000020883 4,943,13 50,00% 2,1,71,57
9 C 10/03/91 C,O, #21001019266 8,550,93 50,00% 4,275,47
10 C 12/07/95 C,O, #31300020960 4,943,13 50,00% 2,1+71,57
All other joint assets'were
held by decedent and his
wife and pass directly to
her as tenants by the
entireties,
,
,
,
,
TOTAL (1.1'0 enler on line 6. Reoaellulalion) 31.227,62
(If more 'paoe I, needed, In,en addllionalsheel' of 'ame ,Ize.)
Copyright (c) 1994 form IlOlIwa,n only CPSYlllem9, Inc.
Form 1600 Schedule F (Rev, 12.88)
10.. BARRIS.
n SAVIN(;S BANK
()pl'latHJIlS ('('1111'1
n:t!i North ti~tll Strl'l'l
I.t'llloyrw, 111'11I\!\V1villllil 1'l04:'
71 '/1'/:11.14411
M;ty 213, 1'f.J7
SaicUs, c;1l,iC'o, .elUff & ~l:l.'ll.arP
lllJ) Mad<et st:r:r.Klt
P.O. IbX 7:57
. Qtp Hill, PA 1-,Q11-Q737
Clllu~ of .lrcct'unt
O"..)}{Dlm -''-I <>>-91-283163
SaVln:JS Q)r:ti fieato
6-12-83 4-<J.-%
$6,365,61 $35,CXXl.OO
2.10 . Xl.a;
6,367.71 35,O;;p.a;
of -looe{i1 Kutctnan
) is 115 rollo~m.
O'I-CXXlICC68
Qliddrg
12-1&-92
$2,612.9:l
1.54
-
2,614.0<1
The infol'111lltion which :'OU l'equer.tl'r1 on the l'.cCount(D)
Ilecm.<m (!Jodlll Sl'curity Hu/nbp.r 176-16-ai83
Account Iiumhe r( A)
!r.J.te Ope nee!
PrincipAl UAlllncn
Accrued !ntcre:1t
Ddo.nce At
Date of Death
Account
Ol/nerail!p
."Joint
,Joint
Joint
!leme of Joi n.t
Owner, if Any
Sylvill Kutd1Tllf1 &.1B
Sl:cx:X i!1fot:1\13ti01 LTl.'lvaiUble.
6-12-ffi 4-4-% 12-1&-92
N:l roo.1I:\l of a safe ('bp:ait I:ox.
P100.<n il'.jw t1'e cn~lC03;l 1'1-9 fQTffJ slgrc::l iVl:l rotuJ:Tl::il to Ire In tm p:wichi
. envelqxa. 'lh"l11i, \{J..l. .
S:lm
DlIte Ownnl'shi 'n
Wu Istnblir,h~d
Mc!lt! 01'111 Infor~
ma tion RCCl\1n r. tc~
01-23-2001
KUTCHMAN
04-05-1991
21 91-0343
CUMBERLAND
101
[_~~=~~~~tW-.-l
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 11013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS .....
R'IY:isi,-'niCAi=ii-flFlionieificE-OF-YNHzififAiicPflix-A-PPRA"isEHEii:r;-ALi-oiiAHci.-oli------------- ----
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
JOSEPH FILE NO. 21 91-03l.3 ACN 101
APPROVED DEDUCl'IONS AND EXEMPTIONS:
~. Funeral Expenses/AdM. Costs/HIlc. Expanses (Sohedule H) (9)
10, Debh/HoduoU. Llobllltlos/Llohs (Sohodulo 1) 1l0l ,00
11. Total Deductions (11)
12. Nat Velu. of Tax Return (12)
13. Ch.rlt.bl./Gov.rn~~nt.l BeQU85tmj NonReleoted 9113 Trusts (Sohedule J) (13)
1'1. Nei Value of E~htll Subject to Tex <<1ft)
NOTE: If an asseSSMent was issued praviously, linas 14. 15 and/or 1&. 17. 18 and 19 will
reflect figures that include thft total of 6bh returns assessed to date.
ASSESSMENT OF TAX:
IS. A.ount of Lin. 14 .t Spousel rat. liS)
16. A.ount of Line 14 taxable .t Line.l/Clasl A rat. (16)
11. Awount of Llna 14 .t Sibling rete (17)
18. A.ount of line 14 .tllxable .t Collateral/Cl.ss 8 r.te (18'
19. Prinoipel T~x Due
AX
1(, //).::; ? N/
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
v ..
)(
(' ,/
( 'r~--/
v'
BUREAU OF INDIVIDUAL TAKES
IHHfRITANCE UK DIVISION
DEPL ZS0601
HARRISBURG, PA 171za~0601
NOIICE OF INHERITANCE TAK
APPRAISEHEN1, ALLOlIANtE OR DISALLOlIANCE
OF OEm~TIONS AND ASSESS"ENT OF TAK
.JOHN E SL IKE ESQ
SAlOIS ETAL
2109 MARkET ST
CAMP HILL
II
DATE
ESTATE OF
DATE OF DEATll
FILE NUMBER
COUNTY
ACN
.", .
\:1
P~':l17011
ESTATE OF KUTCHMAN
TAK RETURN WAS I I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASIlD ONl SUPPLE~IENTAL RETURN
I. R_"l E.t.tfl (Sohedul6,t A) (1)
2, Stocks oM Bonds (So_,I. B) 12l
3. Closely Held stook/f1.rtnerSlhip Interest ISch.dul. C) (3)
4. Korte-ges/Notes Reoeivable (Schedule OJ (4)
S. C..h/Bank Deposits/Hisc. Personal Propurty (Sohedule E) (5)
6. J~intly Own.d rroparty (Sohedule f' (6)
7. Transfers (Schedule G) (7)
8. Tut.l As.~t.
) CHANGED
NO, 01
&J!.
.&J!.
,00
,00
2.000,00
,00
,00
(81
,00
184,616,90 K
255,180.91 K
,00 K
,00 K
00 .
06 .
00 .
15 .
(19)'
DATE
07-0l-199i
12-10-1998
RECEIPT
HUHBE R
AA211481
REFUND
AHOUII1 PAID
15,000,00
454,68-
. DISCOUNrm--
INTEREST/PEN PAID 1-)
165,54
,00
*
U~-I'H U ", lII-UI
JOSEPH
DATE 01-23-2001
NOTE I To insure proper
oredit to your aocount,
sub_it t~~ upper portion
of this forM with your
t.)( p.y...nt.
2,000,00
DO
2,1100,00
,00
439,191,81
,00
15,31~
,00
,00
15,310~
TOTAL TAX CRE~~T 15,310,86
BALANCE OF TAX DUE ,00
INTEREST AND PEN. ,00
TOTAL DUE ,00
--------
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FDR CALCULATI6N OF ADDITIONAL INTEREST,
( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED .S A "CREDIT" (CR), YOU HAY BE DUE
A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS,)
RESERVATION I E.t,t.. of decedent. dyint on or ~for. Dlotlbir 12; 1982 .. If eny future lnt.r..t 1n the e.tate It trln.flrred
In po....sion or IOJOYMnt to Cll" . (ooUatlrll) beneflel.rlll of the d1c~t Iftlr the IlCplretlon of IW'lY ..t.tl f(lr
11" or for YI.r., the C~o"",.lth hereby IMPrlnl" re..rv.. Uti right to otPPr,.lIe end ...... tr.tn.fer InherJtence TaM4.
.t tho laMful Cll" . (ooll,terll) rltl on eny .uch future Int.r..t.
"""""Sf Of'
HaTlCEI To fulfHI thlf requlreunh of Section 2140 of the Inh.rltancl tnd E.tatl 'ax Aot, Act 23 of 2000. (72 P.S.
Section 9140),
PAYMENT I Det~h thl top portion of thlt NotlcI end .ubIIlt with your ply..nt to the Rlglltar of With printed on the rev.r.. .Ide.
--Hakill oheck or .oney orMr pavabl. to I RWISTER OF. MILLS I AGEHT
REFUND (CR)I A rlfund of . tlM credlt. which WI' not r.que.ted on the TIM R.turn, .ay b. r~u'lt.d by ooeplltlng an "Applloatlon
for Refund of P.nn.ylvlnll Inheritance .od E.tat. Tax" (REV.131S). Application. are aVIllabl, et the Offl01
of the R-allter of Nllh, any of the 23 Rlv"'ue Dlttrlot OffiCII, or by oalUng the ,plolal 24-hour
an....rlng Hrvlc. for for.. orderlncll 1-800-362-20501 ..rvlc.. for taxpay,rs with Dptlolll hearing end I or
&puklnQ nettdtl IM100..447M3020 (TT 'only).
08JECTIONSI Any pnrty In Internt not 'lIt1sfled with thl appralte..nt, nUol/anc., or dlaallowance of cMductlon., or a......."t
of tax (Inoludlng dltcount or lnt.rllt) e. .hown on thh NoUc. lUst ohjlct within .bty (60) deYl of rlcelpt of
thh Notlo. bYI
-~wrltt.n prot."t to the PA Dlpert_nt of RlvlnUtl~ Board of App"als, lktpt. 2(UOU, Harrisburg, PA 171'Z8~1021, OR
u.leotlun to have the utter d.ter.lned at audit of the acccunt of the Plrlon.l repr...nteUv., OR
-~IIfIP.al to tho Orphttnl' Court.
ADHIH~
15TRATIVE
CDRRECTIQt.lSI
Factuel arrors dlloovered on thh ........nt .hould b. addr....d In wrlttnll tal PA o.pllrt..nt qf RIVIOI.M,
&urelM,l of Individual Tax.., ATUll Post AuelllMnt Review Unit, Dlpt. 280601, Harrisburg, PA l71Z8~0601
Phone (717) 787-6505. S.e P80II 5 of the booklet "Instructions for Inherltanoe hM Return for a Ruident
Decedlnt" (RElJ"1"0l) for an explMatJorl of IId1llnhtratlvety (Jorredable error..
DISCOUNT I
If MY tal( due II paid within three Oil callndllr .onth. f1ftllr thlt decedent's Math, a flv. peroent (5)0 dltoount of
~ tax paid I. allowed.
PENAL TV I
The IS;: tax .-n..ty non-participation penalty Is ODlIPutlld on the total of the taM 8fld Intor..t a.....ed, and not
peld bafor. January 18, 1996, the fil'lt day after' th(>. end of tht teM ..n..ty period. Thlt non"pllrtlclpatlon
rena1t~' It apptlellble In thfl SR.8 .1VlIw.r end In the the I"" tlae period If. you wou.l.d appenl the tal( and lnt.rllt
thllt has beln .....sud as ~ndla.ted on thl. notloe.
INTEREST I
Interest It cherged beginning with flr.t dey of deUnquflncy, or nine (9) .onth. and on. (1) day frOll the dlte of
d..th. to thl deb of pay.ent. TaM" Mhlch bee... delinquent before Jenulry 1, 1982 bear intere.t et the rete of
.IM (6X) percent pllr annuli calcul.t.d at a dally rat. of .000164. All tax.. which blc... dlllnqutnt on and Ift.r
Jnnullry 1, 1982 will tNler Inhrut flt a rate whlnh will Vftry frolll oahnder ~..r to oal,ndar year Mlth thllt rat.
announaed by the PA OtIpert.ent of RIVIIlUII, The eppl iCBbl. Jnttrut ratu for 1932 throU(lh 20Dl ere I
V.er Interut Rato Dalh Intel'e.t Fftotm Vellr Interut Rate Dally Inter. lit Factor
1982 20% .onoStt8 1992 9% .000247
1983 16% .0004J8 1993~1994 n .000192
19.. 11% .000301 1995-1998 9% .000247
1985 15% .00US6 1999 7% .000192
1986 10;: .000274 2000 8% .000219
1987 9% .000247 2001 9% .000247
19S8M1991 11% .oonol
~.Intar..t It cttlculeted a. followsl
INTEREST = BALANCE or TAX UNPAID X NUUER or DAYS DELINQUENT X DAILY INTEREST rACTOR
--Any Hotloe jllUlld after the tex becou. delinquent will rlU,et en Interllt oalcll.llet1on to flftHn 05) dav.
blIyond the d"te of the 1I1......."t. If pny.ent Is .ndtl afhu the In-ter..t oOllPutaUcn dllte .hown on the
Notlo., addlUOMJ inter..t .ust be CIlIClulah.d,