HomeMy WebLinkAbout97-00389
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INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE NO. 7.1, l'i'!'1 '(J ,y"1
ACN 97118550
DATE 04-23-97
ltw-Ihllt IH (/-t\l
----.
CATHERINE E ROTZ
APT 310
201 E BURD ST
SHIPPENSBURG PA 11257
f:1
EST, OF DORIS J FOGEL SANGER
8,8, NO, 209-2B-9673
DATE OF DEATIi ,1'\l-~-15-97
'l11OU1U'i 'fi '\CUMIlERLAND
REHIT PAYHENT AND FDRH~ TO,
REGISTER OF WILLS
CUM8e~LAND CO COURT HOUSE
CARLISLE, PA 17013
TVPE OF
ACCOUNT
1'.] SAVINOS
!xl CHECK INO
[] TRUST
o CERTIF ,
ell"
C\I!'
DAUPHIN DEPOSIT DANI( I hili pro\(ldld thll Oepftrtllll"t with thl lnfljrlllllt10n Ihhd b,low whlClr, hu b..n used In olilouhtlng Htl
pohntllll tal( du.. 'hlJr rtlcordl lndlcllh that lit the duth of the IIbov. dlced_nt. you w.r. II jotnt owntr/bllnefioJllry of thl, aocount.
If you ,..1 'hll lnforll'ultlon J. Inoorreot. ph,... obtnln wrltt.n corr.otlon froll the fln.nelal InlUtllUon, attach ft ctJpy to this forr.t
I'Ir1d r.turn It to the abnv. ttddre... Thl. nccount I. tl't)(t1b\. In.acoordllll''. with the lnhtrltanot Ta)( law. cf the COllllonw*1I1th of P.nnlylv;1nI~.
Qu..tlon. ..y o. enlw.r.d by oalllng (1171 781-8321. '
COMPLETE PART 1 BELOW M N M SEE REVERSE SIDE FOR FILING AND PAVMENT INSTRUCTIONS
Acccunt No, 97480045 Doto 01'"28-80
E,hb1hhod
Accoun I Bo111n00 617 ,81
Poecont Toxob10 X 50,000
AMount SUbjoct to Tox 308,91
'fox R.to X ,06
PohnUo1 Tox Duo 18,53
PART TAXPAYER RESPONSE
LOl.!AILURE TO RlSPOND WILL RESULT IN AN OFFICIAL TAX ASSESSNENT BASED ON THIS NOTIC~
A. ~ The above InfC'rution and tl!t)( due I. corrtlct.
1. You 11I&'1 choo.. to rellit pay..nt to ttlo Regllter of WJlh with two coplcls of this notice to obtain
a dl.count or I'Ivold lotert,t, or you ftlay cheok bo)( "A" and return tills notlct to tho Register of
Will. end an official a..es..e"t will be 1.lued by the P' Cepartllent of Revenue,
To Inlure pl'oper credit to YOl" account, two
(21 cop Ie. of thl. notJct Ilu.t lliocollpany your
pay..nt to the R.ghter of Willi. "ak. check
~ayabl. tOI "Raulst.r of Willi, Agent",
HOTEl If ta)( pay.unt~ art made within thr.e
(31 lIonth. of tha decldent'l dati of dtath,
YOU ~t1y d.duD\ a ~% dIscount of the ta)( due.
Any Inhur I tance \8)( due will becoll. delinquent
nine (9) 1l0nthl aft.r the date of d.ath.
[CHECK ]
ONE
BLOCK
ONLY
s. 0 The abovo autt has bun 01' 11111 be reported and tax pll!d with the Pennsylvania Inhorltnno{t Tox roturn
to b. filed b~ tho ducedent" repr..entatlv..
C, r=J Th. above InfOr"8tlon is lncorreot and/o~~.bt. and deduction. wort paid by you.
You ~u.t oo~pl.\. PA~T ~ and/or PART ~ below,
If you indicat. . dlff.r.nt tmx rlt., pl.... .t.t. your
relatIonship to decedent I
OFFICIAL USE Olll V 0 AAF
PA DEPARTMENT OF REVENUE
PART
[!J
TA;';
LlNE
Rii:,URH - '-;uM~lJiAnON
1. O.t. est.blish.d
2. Account Balanc.
3. Parcent Taxable
4. AMount Subj.ct to Tax
5. D.bt. and Deductions
6, AMount Taxable
7. Tax Rat.
a. Tax Due
Ui'
1
2
3 X
4
5-=-
6
7 X
a
TAli UN .JU~Nl/lKUST ACUUUNlb
PAU
1
2
3
4
5
6
7
8
DEBTS AND DEDUCTIONS CLAIMED
PART
~
DATE
PAID
-
PAVEE
DESCRIPTION
AMOUNT PAID
=-
I
TOTAL IEnt.r on Line S of Tax COMPutation)
I
.
Und.r panalti.. of par jury, t d.aler. that the f.ct. I
co~plet. to the b.st of MY knuwl.dge and b*lief.
~;t:
hive reported aboy. ar. tru., corr.ct and
1!.9_M,E, ('I n ~U--2...::!_':L 3 __
WORK () .lj. J 1/ ,~ 7
TELEPHONE NUMBER DATE
1. 'AI~URE TO RESPOND WI~~ RESULT IN AN OFFICIAL TAK ASSESSMENT ,llh ""plloobl. 1..1"'" '....d on Inf"..Uon
lullllllthd by the fltlAl'luI...1 Irtltltut!Ofl,
l. 1l'th.rltllnclI tal( blU;lUIiIU dllllnquent 1I11lI' IIIon\hl IIfhll' till' IhlC8dllnt'll dfth of !lenUl,
S, " jotnt "cCDynt III ttlJ(nhlo AVlln tllou(,1n the IhtcedIH\t'- ni'lIU 04"11 IIlhhul "' II r'lllttMf of C0f1v,mhn{J8,
4, ",oun" I Inolunlng ''''00 ".,<1 ,...w.... ",,,,....<1 ".." ,1101 whl,h .h. <I..""'" ,...' I.. J'''''' ,..... within ,nO ,." "lor ..
u..th IiIr.~ul1';' tn~lIbh till trllntferl.
Ii. .~co~jnt. Qltftbllltl.d JointlY betwcum hUlbllfl{i mId will ",ore tt11l1l one yur Ilrltlf to death lire not taKllbll;,
6.,IICClountt htld by ft tllle.dent "In trlll.t lor" n!lother or other. ,,,. t"'Mllhau fully,
GENERAL INFORMATION
" BlOCK" If .h. Inf".oll,.. ,,," oo,pu,,",n I" tho n'U" WI' ,,,,,,t ,nd <I."u,tlon. m no' ..'n. 0,.1..", P'''' on "K"
.n ...,. "A" 01 'WIt I .f .h. "I,,,..,., ,..,.n.." ...Uo", $I."'wo "".. ."d ."..1' th.. w"h you' ,h.o' fOr .h. ..oun' of
.ox .. tho ,..1.'" .f WII" ., .h. ,m..." In<ll"""' lh.", 0.,,,...,,. ,f ,.".,,". w\1I I"u' .n ,fI\"" ...."..n.
(!'orlll REV.l!i48 [)O upon rflc~lpt of th~ rllhlrr' fro," thlol RI1"t.hr of Willi,
REPORTING INSTRUCTIONS - PART
1
TAXPAVER RESPONSE
,. &laCK" If tho "'.. ,."lfl.d on Ihl. n.lloe ,,., b..... " will b. ",,,,.<1 ,nd '" ..Id with .h. .".n"lv.nl. Inhorlt.n..
'" ,.turn flL.d bY tho d".d."t'. !,,,,,..n"",,", """. ,n "X" In .'00' "... .f 'or' I ,f .n. "1..."or '..'on.... notl,n, S'.n .n.
"" .nd "turn t, tho PA O.,,,...n' of ,,,,nu'. ."".U .f Indlvldu,' ,,,,,, 0.,. 180601, 1l."I.bur., .. 11128-0601 In .h.
ellVlIllop. prov Idllld.
.. BLaCK C ' if .h. no"oe Inf"..".n I' h.."'''' ,nd/" dod",II"" ..'. b.tn. ,~.I.'", 'hOO' ."., "C" .nd 00',"" ,or" , .nd ,
"''''din. '0 ,h. In.."..".n, b.'Ow, SIno'" e,,'" ond ",..It .h.. wilh ""I' rhOO' for "" ".vnt .f ... ""... to .h. ,.."..,
,I will. of ,h. ",n" In"I..,.d, lh.", ..,or.."nt of ,,,onu' wll, I"'" .n .fflol" .".....n. "or. REV-I,," EKl u.,n ",,'p'
of the return fron the Regl~tor of wlll~.
TAX RETURN - PART
z
TAX COMPUTATION
lIlt"
L Ent.r the date the account orlglfl~l1Y Hili QstnbllshO(t or titled In thQ lIl11nn",r 8)(I.tlno a': date of death.
HOTE, F" 0 d...d.n' <I,h'. .fl" ,ulU'" 'eoou"" whloh tho dooedon' 'U. In joIn' "... "lthln v.. <IT .... ,I d...h or.
..,obl. lollY"' ".".f.", Ilow"" , 'h'" I, on ..,1",1,,, nv' to .".." ",000 ,or 'r.n.for.. "..,dI... ,f .h. uoluO ,f
the aocount or tha nUJlbnr of !lccount. h"td,
If . d,u.l. ....d'. "" .",.." bof.'. yo,,, ""I ..... In ,h. ,d<l"" ..rllon ,I 'hl' n,tloo, Ih. ",000 .,elu.'on
alrepdY hat be.n deducted fro~ thA hCcount halnnta ns roportad by the flnancllll Institution,
Z. Entlr the total bahn.ca of thll Ilctount Inchldlno Intere~t IlIccrwad to the dllte of dQltth.
), Th8 perclnt of the ncrount that Is ta)(lIbll1l tor II1Mh sury!vor 15 dllterllllned as followSl
A. Th. pllrcent t3)(ftble f(lr joint. llS!lflts est8bllshed lIIore than one yAar Ilrlor to thO decedent's duthl
1 DIVIDED liV TOTAL NUH9ER OF
JOINT OWNERS
EMa~lll: A joint alsMt raglstDred
DIVIDED Ii'!' TOTAL ~llJHRER OF ){ ~nCl .. PERCEHT TAX.HLE
SURVIVING ,jOINT OWNERS
In the nlllllg of the decedl\lnt find t\olO other persons.
16.1% (lA)(AlIlE FOR EACIl SURIJIVORl
., lh. ......nt .....1. for ".." "..t.., within 0.. "... ,f the d."d.n." d..th" ..,ounts own.d .y .h. d...d.n' bu' h.ld
in trust for e1nothllr Indlvldu!llls) (trust bllneflclnrles):
1 DIVIDED BV 1 (JOINT OWNERS) nWIOH) liV Z (SURVIVORS) .. ,16'1 )( 100
1 DIYIOED BV TOTAL HUHRER OF SURViVING JOINT
OWHERli OR TRUST 8ENEFIClARIES
)( 100 .. PERCENT TAXABLE
"..pl" J.ln' ..ouunt ,..1.....", In the ..... of .h. d."<I.,,t .nd .wo "h.r ,,,,,n' .nd .....'I.h.d "'hln ,no "or ,f <I",h .y
\1'1 dscedent.
1 DIYIDEO liV Z (SURVIVORS) .. .50 )( 100 50% (TA)(A8-LE FOR EACH SURYIYOfO
4, lh. _un' ...j... '0 .", lIln. 4T I. <I.....ln." b, .,,'".1,1... Ih. """"n' b".n" lIlne " b, ,h. por..n. .ex.bl. lIln. 'J.
S. Enter th.. tDtnl of tha dobts and d8ductlon5 llshd If I Part ].
6, Th' ..oun. .....,. Ill.. oj ., "..."I..d Oy ..o"'MUn. the <1.01,..<1 d."uettvn. (I In' " oro. .h' ..ount .u.,.o. to U' '"n' 4)'
7. Enter th. appropriate tBM rl'lhl (line 7) illS dDhir.dnoll balow,
A. For detus of death ocC\Jrrlnlll afte" 6/10/94, th8 tllll rlltes for trl'lnsfers to spou'" arQ 83 followSl
1. Oat.. of dllath on or after 711/lf4 and b8fore 11l/9S the rllts II :'.%,
z. net.. of death fin or attar 1/1/9S \ransfers to spousQ!i will be taMed at 0:1. tllM rate.
Hohl For dat.. of duth prior to 711/94 tran,farl to s~ousU lIflll 111MSble at 6%,
e. Tr'ln.fers to 11neal t1e.cendllnh Including hthor, 1Il0ther, SOli, dtlughter, grlll1dchild!"en, lon-\n.law,
dauQhter-lnwlllw, .tepchlld <'Ind their ISSUII lirA t!lllsbla at 511< percent (6%),
C, T"",f... t, .11 ,,"or' lnol"dln. bl'o'hor, ,..tor, u"ol., .""., ...how .nd 01000 .... .....,. ,. Ilft.,n "I'oon' tlS1.1.
D. If you than...e the ta)( r~te, plefUG lipecify you, re18t1onsh\p to the dncf.ldarlt In the ar8a pl'ovlded.
., Th. ..,un' ,f .., duo (1In. ., ,. <I.t.,.I".<I b" .,,"I,lyl., ,h. ..,un' .."." (1In. ., .y .h. t., ,... Illn. 71,
CLAIMED DEDUCTIONS " PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable debtw and deductIons sre d8t9r~lnGd 81 follows:
A, Vou 1...lty .... .....n...'. for "y..ot, '" tho ".,t. ,ubjo,t to .d.lnl.tr.ll,n ., . ,."vn., ....",.nUll'" I. In.u'f1,I.n'
to pay the dlductible itellS.
B. Vou actuallY paid the debts lifter death of the decedent IInd clln furnl~h proof of p8y.ent.
C, Dob', ..In. ,1,1.." .us. b. "...,,<1 1"lly In ""'" If ,d"lllon.1 '.... I. "..d.d, un ".In "'" · \/2" ,11", 'roof ,f
pay.ent .IlIY bl req\le,ted by tha PA DDPllrtlltmt of Revenu'"
c: -
lAXPAVER ASSISTANCE
IF VOU NEED FURTHER INfORMATION OR ASSISTANCE, CONTACT ANV
RE~lSTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
O~ CALI, lHE BUREAU OF INDIVIDUAL TAXES. TAXPAVER INQUIRV UNIT IN
... .AR"""""" <1l7l 18>-'''' ~ (111) m-'''' ,""m" l",~.OHLVl
c"
. rr
,/)
...'~
..
to
OJ
.....
~
'0"'1
"
m
0::
f"':,
P'
q
~a
PURPOSE OF
NOTICE I
To ,fulfill "the r.qulr.IIl'-ntl of s.otlon 2140 of the InheritaMli end Eltat. fall: Aot. AQt21 of 1995. (72 P,S.
haUo" 911'tOI,
PAVHENTI
netaoh th.top portion of thll Notic. and aubllllt with your Plv..nt to the R.glat.r of Willa prlnt.d on th,
rlvn.. lid..
~~ Hak, oh.o~ or MOntV orn.r payable tOI REOISTER OF WIllS, AOEHT,
REFUND (CR)I A r.fund of. tIll: cr.dlt, which wal not r.qu~'t.d on the tall: returnj lIlav b. raqua't.d by QD.platlng an ~Appllcatlon
fot Refund of penn.yIvanl. Inh.rltanae and E.tot, Tall:~ (REY'1313l, Application. are available at tn. Dffle, of
the RIghhr of Wllh, any of the 23 RIVMUlI Ohtrlot Offlc.. or by c,.I11"" tha ,paolal Z4~hour anlwerlng ..rvio.
rlUllb." for for.. ordorln'l In Ponn.vll/anJft 1-800-362~20S0J ouhldll Pennsylllanla and within looal
Hllrrhburll araa (711l 181~8094, 1DOt <1111 nZ'-2'Z~2 (h.arlng hpellred Only),
DeJECTIONS, Anlt party In Int..rut not aathflad with the apprah....nt, allowance or dlsal10wanu of d.ducUnn. or U......,lt
of tal( (Including discount or Int.rut) ". shown on this Notlc. Ilay obje<lt within IIhty (61)) day. of r.e.Jpt of
thh NoUe. by\
"wrJthn prat.., to the PA D.part.ent of Rel/enu., Board of Appeal'j f)ept. 281021. tlarrllburg, PA 1117.a~lD21, OR
u.l.otlng tD hal/I thu flnthlr deter.lnad at the audit of the account of th. p.rtonal fllprlltentatlv., OR
--app.,.l to the Orphftnl' Court
ADMIN-
ISTRATIYE
CORRECTIONS I
Faetuftl 8r'ror. dl.covAr-ed on thh allllllnll'fnt Ihould h. lIddr8lS8d In wrttlnll tOI PA Departlllent of R.venue,
fturuu of Indll/lduftl TIIIKUj ATTNI Post AlIIeSSllent Rel/lllw Unit, OEIIT, 280601, tlllrrlaburg, PA l11Ze-OloOl
Phon. {1l1J 181'6505, S.. page 5 of the bookht "Instruotlons for Inher-ltanc. lnl( R.turn for a R..~d'nt
OGc.d~nt" (REIJ~IS01' for tin IIKplenllUon of od.lnhtrr.t1vllty con.chbh tlrrort.
DISCOUNT I
If any tal( duo 11 pnld within thr.e Ul callandar Months after thll dIH:.dClnt'. dll"thj II five pere.nt (Sin
dheount of the tal( paid II allow.d.
PENal TV I
Th. IS% tal( almuty non-pllrUclpatloll pllnl/llty II co.pl/tad on the total of th. taw ilInd Inbr..t u.....d, and not
paid b.far. J21nuary 18, 1996, thll first tiDY ",ftllr the and of the till( \UlllutV pi'lrtod. Thh non'pl'lrtlelpIUon
pan. It 'I 11 appnlabh In the lIB.e nnn.r and In the the .0.. ti.. pllr Jod a. yoU Iolould appu1 tn. ta)l; arnt Jnt.r..t
the' h.. b..n ......1Id at lncllt:",hd on this notice,
~NTERESTI
Int.r..t 11 charged beginning with first day of de1Jnqu.noy, ar nln. (9) .onth. and on. (1) dey
fro. the data of doath, to tha data of paYllenL Ta><u which bao..e d.lInquent be for. January I, 198Z
bur intlr..t lit tha rate at .111 (6%) p.ro.nt "tr annu. elllculllhd at & dally rl/llte of .000164.
All taw.. which \/IICI/IIIIII dollnqu.nt en or (tHer' January I, 1981. will ballr Inter", t at II! rate IIhJ<lh w 111 vary fr~
oaiend.r y.ar to cllhndar Vflllr with that rat. Itnnouncod by th. PA O.parhllnt of R.I/.m.l, Tha applicable
Int.rll.t ratas fllr 1911? throUlIh 19?7 IIrel
V..r Intar'lt Rata 0<<11'1 Int.rett factor
191Z
1'83
19.4
198!io
11)86
--Int.r..t
20%
16%
11%
13%
10%
'I calculated al
.000548
.000438
.000301
,OOD3!l1l
.000274
follows:
Yur Int.rut Rat. Dally Int.rut FaotClr
--
19$:< " ,000247
1968-1991 11% ,000501
1'19Z 9% .000247
1993-1994 1% .000192
1995-1991 9% ,000Z41
INT~REST . BALANCE or TAX UNPAID X NUKBER or DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any NoUce lt1uld afbr tha tal( beeo..t dellnqu.nt will r.flllct an IIlt"..t calcuht10n to flft..n US) dlY'
b.vond the data of thll ""'IIII11.nt. If pav..nt I, .udl after the Jnt.r..t eOllput"Uon date .hown un thl
Notlc., additional Int.re.t .lnt btl clllc:uht.d,
PAYII!HT,
ktHh tn. top pOl'HaM Clf thh NaHo. Ilnd iublllt with 'y~r p.v'..nt .Ide Plylblt to tke nO. Ind addrl~'
prlnttd on'the rlv.r.. .1~.
If ReSIDENT DECEDENT .ak. ohlck af .oney ordar plyabll tOI REGISTER OF WILL$J AQENT.
If NOH-RESIDENT OEcI::UF.HT lIakll oh.ok or lIonlY order payabh tOl COMHONNEAL TH OF PENNSVLVANIA',
REFUND (CR)1 A r.fund of a tax crwdlt, which wa. not r.qu~lt.d on thl Tax Return, lay ba requ..ted by cOMplttlng an
"AppllC'lIUon for R.fund of Ptnnlvlvanlll InhllrltaMII and E,htte TIlx" (REV.'U13L Application. art IwaUabl. It
tM Offloll af the !lClllllht.r of Willi, Iny of thl 23 R.....nu. Dlstrlot Clffl\1" or froll th4 Dlpart.."t', 24-'noor
.,...wering..rdcI nUlber. for for.. orderlngl In PUMlylvlJPJln 1-800-362..2050, outsld. Pllnn,vlvanla
and wIthin 100al Harrllburg ar.. (117) le7-8G94/ roo_ (717) 77Z~2252 (Haarlng t.pairad only).
REPlV TOI
Qua.Uonl r.gardlng error. lllmtrdn.d on thh noHce 5hDUld b. IlIddr....d tOI PA Depart..nt of Revenue. Bur..u
of Individual Taxa., ATnl1 Pust ...........nt Rovlew Unit, Dept. 280601. HarrIsburg, PA 17128-0601, phona
(717) 7a7~6S0S.
DISCDUNTl
If eny tux due 1. PRld within three (3) oalendar .onths aftar the daaadant's death. II five peraent (5%) dlsoount
of tha tax patd i. allowed,
PEN~L TV I
ThtI 15X tax aMe.h' non-part!clplltlon penll h 11 ooltputed on the total of the hI< and lntlr..t IUI....~, IlInd not
paid b.fore Janulllry 18. 1996, the flr.t day nftar the end of the ta)( alme.ty p.rlod.
INTEREST I
Intlr..t 11 charl4ld beginning with fir.t n..y of dallnqutncy! or nine (9) IWInth:1 and OM (11 day frOll the d.te of
daath, to the data of ply.ant. TIM" whioh b.oa.e daUnquant befar. Jllf\uery 1, 1982 bear lnterut at tha rate c,f
.he (6X) percent p.r annuM caloulatad lit a dll.\ly rata of ,000164, All \nIC.' whloh h.oll... dellnquant on and aftar
January 1, 1912 wl11 bear Int.r..t at a r~ta which wl11 ~nry frOM taland.r y*ar to oat.ndar year with that rata
announced bv the PA .OapartMGnt of Rovanua. Tha applicable tntar..t rat.. for 1912 through .997 arll
Vaat tntar..t R.ta Dally Inter..t fa~tor
Vaar
Int.r.lt Rat.
DallY tnt.r..t Factor
1912 20X .000548 l~a7 ., ,OOOlH
UU 16X ,000438 19a1-ll)91 llX ,ROOSOI
1984 11:< ,000301 199Z 9X ,OOOlH
1915 15X ,GGOSStl 1993-1994 7% ,000192
..16 10% ,00OZ74 1995~11}97 ., .000247
..tnter..t h olllOlllat,1ld .. follow. 1
IHTEREST . IALAHCE OF TAX UHPAIO X HUKIER OF DAYS DELIHQUENT X DAILY IHTEREST FACTOR
uAny Nollee I..u.d aftar th. tllM Otlco..' d.lInquent will raflect an Inter".t r.atolll.t1on tn flfta." US) dlY'
bayond tha data (If tha ........."t, If PflYlllnt III .ade after the Inhr..t oO.l.lhtlon data .hown on the
Motic., .ud1tlonal lnter..t ltl.I.t be oaloul.ted.
PAY..NTI
D.t~h thl top portion of thh NotlCI and IU"1t with your ply..nt ..de PIylbl1 to the n... and addrl"
prJntedJDft the rlVlr., IJde.
1/ AUIIlENT IN!CEIN!NT .... ....k .r ..... ordor p...bl. \0' REGISTER OF WILLS, AGENT,
If NO'HU!I1DENT UECEDUH IIlkl ohlok or 1I0nlY ord" Plvlble t01 COt1HONWEALTH OF PENNSYLVANIA,
REFUND (CR)1 A rlfund of . tax orldlt, whioh WI. notr.que.ted on thl Tlx R,turn, lilY bl r.que.ted by oo.,letl"l In
"ApplloaUon for Rlfund of Penn.yl\lllnla Inharltenol lnet fltlte Tax" (REY~U1S). ""pUcltionl Ire lvelllbl1 .t
thl DUlcI of thl Aegllter of WUlt, .ny of the 2S Rlvenue Dhtrlot OffJll.. or frOM the DlPert..nt~. 24"hOur
In.Wlrlng .orvlcl ~blr. for forlll orderJngl In PennlvlvlnJI 1~800~$62-2050, outeJ~ Penn'vlvanJ!
MId within 10081 Harrhburg .re. (717) 717R8094, TODI (717) 172422!i2 (Hnrlnll IllpaJred onlY).
REPLV Tal Out.tlon. rllllrdlng Irror. oontltnld on thl. notlol .hould be addrlllld tOI PA DIP,rt'lnt of R,vlnue, Aurleu
of 1ndlvldull TIXII, ATTNI POlt AI.e..eont RAvllw Unit, Oept. 280601, Harrllburg, PA 17128~0601, pnon.
(717) 1117.6505.
DISCOUNTl If any tlx due I_ 'lid within three (1) oallndlr Monthl after the deoldlnt'. d..th, e flv' p.roent (5~) dlloount
of the t.. ,.Id I. Illowed.
PENALTYl The I&~ t.w 811ne.ty non-pertlolpetlon p.nalty 1. CORPutld on the total of the tax and Inter..t .......d, and not
paid bafore Janu.r~ I', 1996, the fir.t d.~.ftlr tha .nd of thl taw ..na.ty period,
INTERfSTI Intere.t It charged bluinnlng with Ur.t dey of dlllnquenoy, or nlnt (9),IIIonth. and ont (1) day frOll the d." of
death, to thl d." of P.~..rtt. hx.. which beo... dal1nqUlnt blfor. January 1, 19112 b..r intar..t at the rlU of
.Ix (6~) percent plr ~ oaloul.ted et . d.lly rat. of .000164. All tIH.. which b,o"1 delJnqulnt on and after
Jlnu.ry 1, 1912 will bl'r Jnt.r..t .t . rate which will very frol cal.ndlr yeer to olllndar ye.r with th.t r.te
ltMCunold by thl PA Dep.rt..nt of "IV.nut. Tn. RPpUolbl. Int.rtllt rat.. for 1982 through 1997 Irtl
V..r Int.r..t ".te ~al1Y Intere.t Flotor Vear Int.r..t Aata D.lly Intar..t F.ctor
19112 20X ,00054. 1987 'X .000241
..11 lOX .0004H 19111.1991 \IX .00nOl
1'" !IX .OOO.JOI .992 'X .000247
lOll UX .OOO.JS6 1991-1"4 7X ,0001'2
1916 lOX .000274 1995~J997 'X .000247
--Inter..t II o.lcul.ted .. folloN"
INTEREST . BALANCE OF TAX UNPAIO X NUNBER OF DAYB DELINQUENT X OAILY INTEREBT FACTOR
--Anv Notlol I..ued .ftlr the tlX b.eo.l, dlllnqulnt NIII rlfllet 80 Int.rl.t c.lculltlon to Ilfttan (15) d.y.
blYond thl d." of the 1..1....,.t. If POSllnt II IIdl aftar thl Int.r..t cOllputat1on d.t. .hewn on thl
Notice, .ocUtlonll Intar..t w.t bl ulcul.tld.
PAVHENT I
DetMh tha top portion 04 thll MoUat end ttaltt with your "IYNnt ... plY.!' to the M;IlIIIInd Iddr...
prlntld on thl revlr.. .ide.
If REIIDENT Dl!CEDENT .ok. o,",ok or ...... order p....l. tOI R!GISTER Of WILLS, AG!NT.
If NON'REIIOl!NT DECEDENT .... ohook or .on.. order p...bl. tOI COItl1OHlI!AL TN Of PEHHSYLVANIA,
REFLICD (aUI A r.'1.M of . tlIC or.dlt, which WI' not rtqUlltt.ct Ofl thl TIM Rlturn, ..y bt r.qu..t" by ClOllPltUnt In
"'Appl1cIUon 'or R,fund of PlnnlVlvllnllt Inhtr1t1nC1 end Estlt. flM" (REV-UU). AppllalUon. Ire IVlltlble .t
the Offlol of thl Rttllt.r of NI1!I, flnY of tM 2S Revenue Dlltrlet OffiCI" ur 'rOIl the OIPlrhtent'1l Z4"hoUr
anlwering ..rvlel M.eber. for 'Drill' ~rd.rln'lI In Penn,v1vw1l1 l-aoOwS6Z-2050, OUtllH PIMVV1Vlnll
Met within 100.1 Hlrrhburg er.. (117) 787.a094, TOOl (117) 77Z.225t (....1'1'" I"lired only),
REPLV 101 Que,tlon. r...rd)ng .rror. C11nt.lntd on thl. notle. .hould bt addr....d tOI PA o.plrt..nt of R,venue, lurl.u
of Indhddull TI)(.o, ATTNI po.t ~uI....nt RI"tIW Unit, DIPt. 210601, Harrllbutl, PA 17121.0601, phOM
(11'1) 111-6505.
DISCOUNT I
If any tl~ M It paid within thr.. (5) calendlr IIOnth. aftlr tM dlcld.nt'. dllth, a fl"l plrcent U:O dltcount
of thl tll~ plid II allowed.
PENAL TV I
ThI lSX ta~ .-nl.ty' ~on.p.rtlcipltlon penllty I. c~tld cn thl total of thl tlK 8nd Intlrl.t ......Id, and not
paid blfor. Janu.ry II, 1996, thl flr.t dlY .ft.r thl and of th~ tl~ .-nI.ty Plrlod.
INTERUT I
Int.r..t I. en.rgld beginning Nith flr.t dlY of dl1Inqu.noy, Dr nine (,) eontn. ~ one (1) day ftoa the u.t. of
delth, to the det. of PIVatnt. TIMI. which ble... dlllnqu.nt b,'orl January 1, 1912 bllr Int.r..t .t thl rlt. of
.Iw (~X) pe,.otnt plr ~ clloutlt.d .t I dally rate of .000164. All taM" which beo... dtllnqu~t on and .,t.r
JanulrV 1, 1982 wll1 bear Int.r..t at . ,.ata which will "ary 'rOIl allWlr y..,. to C1elend" ylllr ..lth thlt rata
~Id by thl PA D.part..nt of R.~.nue. ThI ~lio.bl. tntlr..t r.t.. for 1'12 through 1991 .,.11
VHr Intl,...t R.t, Dilly Int.,...t Feotor VI.r Int.,...t R.t. Dilly Inter..t "'etator
1912 201 .000548 I'll 91 .000241
1911 \61 .00043' 19M-I991 Iii .000101
1914 III .000301 1992 9X .000247
1911 IlX .000S56 1993.1994 n .000192
191' 10:< .000274 1995-1997 9X .000241
-"Inter..t 11 clloulltlld .. fOUOil.1
INTEREST . BALANCE OF TAX UNPAIO X NU~BER OF DAYS DELINQUENT N DAlLY INTEREST FACTOR
..Any Notloa I..ued .,tlr thl taM btoo.t. dlllnquent will re,leat In Int.r..t oalculetlon to flfttln (11) deW'
"yond tM cHita of thl ....n..nt. If P'YMnt It aDd. .fter the tnter..t OOllPlltlUon dlt. shown on the
Hot1cI~ IMkUUon.1 Int"..t lIUut be C1aloul.ted.