HomeMy WebLinkAbout97-00412
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lO \, Orlgl.al Roturn
o 4. llmll.d eltot. 0 40. Future Inlerest Compromi,.
(for dOl" of doalh oh.. 12,12.821
o 6. Oec.dMI DI.d TlflOle 0 7. Decedent Mainfalned 0 lIving Tru't
(AHa'" ,opy a' Willi IAlla,h ,opy 0/ T""I
AlLCORRI5PONDINCE ANO CONPIDENnAL TAX INPORMAnON SHOULD BfDIRECTED TO, '." '
NAMI COM"'!lM""NOAODRIlI J COBS N & 'lILK"S
JACOBSEN & MILKES A' E " w
""'HON'NU"'" S e FA 52 E. High St.
1,1 Carlisle, FA 17013
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230-43-3282
~, A'~IC.4"'IIUIMVlHO IPQIJ,i., NMlI IlAU, 'PiU, AHOMIIXXIINIIIAII
.01 OATIS O' DIATH AnlR 12/31191 CHICK HII
II ^ SPOUSAL
POVI.lY CUDIT IS CLAIMID 0
ml NUMB.. -
21
97
YEAR
01+12
NUMB!
llNHERITANCE TAX RETURN
RESIDENT DECEDENT
COMMONWIALTM O. "NN&YWANIA (TO BE FILED IN DUPLICATE
"'AAb~W.WSJlvINUI WITH REGISTER OF WILLS)
HAAAIIIUAO, .. 17 2J.OOOI COUNTY coDe
- IDle.DINT'S NAMI(lAIT, ,tUT, AND MIDDlllNmAq " '! NmOMPUlI AODIISS
Ilurrou 'hH Sl1Inud W. 235 South West
JAl SICURIN NaMI R DAU O~ D!ATH DAn Of IlIUH C c'1 r 1 i s 10 t P ^
Street
17013
COlin
AMOUNT U liVID ($11 INnRUClIONiSJ
o 2, Supplem.ntal Return
20. If lln. 19 I. grealer Ihan Une 18, fin'" ,he differen(e on line 20, Thi. is Ihe OVERPAYMENT,
1110
Ch~('k hNC If yau arc tcquosting (1 refund 0" your overpavment
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1, Rool ella'o (S,hodulo AI
2. Slack. and 80.d. (Schedulo 8)
3, Clollly Hold Slock/Port.o..hlp Inloro.. ISchodulo C)
4. MQrlgoget llnd Noles Re(el...oble {SchedlJle 01
5, Cash, Bonk Deposits & Mlscellaneoul Perianal Property
15chodulo El
6, Jolnlly Ow.od Proporty (S,hodul. 'I
7, Tro"lo.. (S,h.dulo GI(S,hodul. LI
8, TOlal Gron An.ts (Iolallino' 1.71
9, Puneral Expenses, Admlnistratl...e Cosu, Miscellaneous
expo"o. (S,hodule III
10. Debit, Moligoge L1abilillel, llenl (Schedulo II
11. Total Oeducllons 110'01 lines 9 & 10)
12, Net Value of Eltato lline 8 minus line 1\)
13. Charitable and Governmental 8equests (S(.hedule Jl
14, NOI Valuo Suble<1lo Tax (11'0 12 mlnu. Llno 131
15. Spau.al Tra,,/o.. Ifor dOlO. 01 dodlh oh.. 6.30.Q41
See Inllru(llons for Ar,pllcoble Perc.ntage on Reverse
Side, (Includ. ...alue, rom Schedule K or Schedule M,l
16, Amount of LIne 14 taxable at 6% rote
!Include ...nlues from Schedule K or Sc;hedule M.)
17, Amounf of line 14 taxable 01 15% rOle
(Include ...aluel from Schedule K or Schedule M.l
18, PrlnclpalloK duo (Add lox from Linel 15, 16 and 17,l
19. Credits Spousal Po...erty Credit Prior Payments
+
03,
05,
Remainder R.turn
jfor dot" of d.ath prior to 12.13.8
Ffldtral ESlalt Tax Relurn R.qulred
_ S, Total Number of Safe Deposlt Boxe
111
121
13)
1 4 I -:::rfff..ff'l---'
15) "':...Lt~51-
161 .
(71
IQ)~
(101 _1 g- 50, Qu
181
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o
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1111
(121
(131
(141
1151
(161
(171
x._=
x ,06 =
)( ,15 :I
(181
Discount
+---..
Inlllrell
(19)
(201
121)
121A)
(218)
o
--Q----
21. If Llnll 181s greater Ihon llnll19. enler Ihe differ"nce on Line 21. Thills Ihe TAX DUe.
A, Enler Ihe interlul on Ihe balance dult or, Line 21 A
Q, Enter thi! tOlal of Line 21 and 21 A on Line 21 B, Thil ., the BALANCE DUE.
Make Ch.c1c Payabl. 10: R.gist., of Wll~" Agent
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE ANO TO RECHECK MATH <( <(
Under p,nalUet of perjury, I declare that I 1'10.... 'Kamlned Ihi$ retur". including accompanying schedule. and ,talem.nls, ond 10 the bell of my knowledg. and b~ll'
il Is Irue, (orr.ct and compllJl., I declare rhot 011 real e,'ot. no, been reponed 01 lru" market value, Oedorotion of preparer other rhan th. p",onal reprosenlClli'i'l
baled on all information of which preparer kOI an knowl.rlge.
SIO Rf. ~:USON Il.ESPONSlal! fOR '!lING RETURN ,AODRESS 235 S. '\"'C)f-j t: St: 5A.iE J J' ()~
<.: L..- ,,- ,/' Cnrli.slr' P^ i 7013 I:, _12 _ q (i
$10 ATU,\ 0' pUPr'! 0<: II. TH N R!PRes"N'~TIIJ~ C ' ~~ ES _ OAlE ,.
Ck ~ ' Ie. 11gh St., Carlisle, FA 17013
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COMMONWeAlfto: 0' peNN$'f'lVANIA
lNHeIUTANC! TAl( Il.eTURN
RESIDeNT oeCEDeNT
ESTATE Of U I
,X't~U ~
U'IloUU'hIMtl
ITEM
NUMBER
A,
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Ploa.o Print .r Typo
h")
1- C'f7 -D4-IC\.
DESCRIPTION
AMOUNT
1.
(~7S'~i"l~'~
40370U
B. Admlnl.tratlve C..bl
1. Per.aoal Repro'entatlve Camml\llon,
Social Socurlty Number of Personal Representative:
Vear Commlnlon" paid _
4,
C,
1.
2.
3,
4,
5,
6,
7,
8,
2,
Attorney Fee, ~obS'cn d M, \ ~9S:
L).D6, 0)
3,
F~mily Exemption
Claimant
Addrell of Claimant at decodent', death
Street Addrell
City State
Probate Fee,~e3\$.te( Of WI I h
50. ()(J
Relationship
Zip Code
.ollanoou. bpen,o"f\ 1i' '1
~,~)l5 {.e.r " 1 'UJ l II <:,- n 11 ':J TE' c..
rr''? a L - kZ tedn,<.. '
S'~H)(-e SM'::.
L~y{)" ry
15. <9 ()
25~ Q 7
4 DS. l,'3
1'2 O(j
\j) e d.
s.le f
I
TOTAL (Also enter on line 9, Recapitulatlanl 5 6 11:3 ,-,0
(If moro spa.o i. noodod, in.." additional sh.ots of ,ame .1.0.)
/.'J II,Y /()
COHHONWEALTH OF PENNSYLVANlA
DEPARTMENT OF REVENUE
BU~EAU OF INDIVIDUAL TAXES
U'HEAITAHCE TAX bIVlfll0t4
DEPT. 280601
HARRISBURG, ~A 111Zft~0601
NOTICE OF INHERITANCE TAK
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DrOUCTIDNS AND ASSESSMENT OF TAX
08-31-1998
BURROUGHS
03-12-1997
21 97-0412
CUMBERl.AND
101
f=~~~~~~=ltt.d - l
HAKE CHECK PAYABLE AND REHIT PAYHENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE"Y= m7" EX"""FP-io'Fli7Y "iioYici"-oF"YNHEiiifANCE"YAjt')iPPR iiisEHEN'r;-"Li."OWAiicE"oli""m_-m- ---""-
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
SAMUEL W FILE NO. 21 97-0412 ACN 101
IlATE
ESTATE OF
DAT! OF DEATH
FILE NUHBER
COUNTY
ACN
JACOBSEN I MILKES
52 E HIGH ST
CARLISLE
PA 17013
ESTATE OF
BURROUGHS
TAX RETURN WAS I 1 X) ACCEPlEO AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
A~PRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l E,t.t. (Sohedule A)
2. stock. .nd Bonds (Soh.dula BJ
3. Clo..1~ Klld Stock/P.~tn.r.hlp Interest (Sohedule C)
4. Nortgages/Not&1 R.c.1y~1. (Schedule 0)
6. C..h/8.nk Dapos!tft/Hilc. Person.l Propar'ty (Schedule E)
6. Jointly Owned Property (Sch~u18 f)
7. Tran.fars (Schedule G)
8. Total Amsats
) CIIANOED
II)
un
(3)
14)
IS)
16)
171
,00
.JlQ..
.00
.....Q.Q..
3.960.51
.00
.00_
18)
APPROVED DEDUCTIONS hND EXEHPTIONS:
9. Funeral Exp~..s/AdM. Costs/Hilc. Expanse. (Schedul. H)
10. Debts/Hortg.g. Li.biliti.~/Li.n$ (Soh.dul. I)
11, Tobl Oaduotions
12. Net Value of Tax R.tu~n
13. Charitabl./GovernMant.l Ba~.tsj Non-eleot.d 9113 Trusts (Schedule J)
14. H.t Value of f..t.t. Subject to Tax
If an a9S95.~8nt was i.sued previou.ly, line.
reflect figure. that include the total of ALL
ASSESSMENT OF TAX:
lfi. AMooot of L In. 14 .t Spousal rat. (l.&)
16. A.ount of Line 14 taxable 8t Lin.al/Cla.s Areta (16)
17. Aaount of Llna 14 taxablR .t Coll.taral/Cl... 8 rat. (17)
18. Principal Tax Due
NOTE:
TAX CREDITS:
PAYHENT
DATE
RECEIPT
HtJIIBER
DISCOUNT 1+)
INTEREST/PEN PAID 1-)
. IF PAID AFTER OATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
5,173,70
1.850,00
Ill)
(12)
(13)
(14)
(9)
(10)
I
*'
IIV-1141 U I"~ 11'-'11
SAMUEL
w
DATE 08-31-1998
HOTEl To in.ur. proper
credit to your aocount,
.~lt the upper part ion
of this for.. with your
tax p.y...nt.
3,960,51
7.nn 7.0...
3,063,19-
,00
3,063.19-
14, 15 and/or 16, 17 and 18 will
return. a......d to date.
,00 X .00.
,00 X ,06.
,00x,I5.
(1Bl
AHOUHT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
,00
.00
,00
,00
.00
,00
.00
.00
( IF TOTAL DUE IS LESS TlIAN n, NO PAYHENT IS REllUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR J, YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS,)
REseRVATlO'lI
......se OF
NOTICE I
PAYMENT I
REFUND (CR) I
\\r.;,
1'1'
ul
'98 hUG 2B I'? :00
CIf!11
Oul'nl1'
"HI
Pf\
Eillt.t.. of dtctdthtl dying on or before he..ber 12, 1982 h if any future irit.rest h\ ttMI ..tat. 11 tran.ferrtd
In po.....lon or ."jOYMnt to Cll" 8 (colllllteral> benefiolerl.. of the dtKIttdent .fter tM l)(plr.Uon of IIflY ..t.t. for
life or for y..r" the C~onwealth hsraby expre..ly r.~.rv.. the right to DPPral'A ~ ...... transf.r Jnn.rJtanoe taxe.
at tM laNful CIa.. ~ (0011.terall rate on any .unh futur.lntorest.
To fulf111 the requlr...nts of Sf'ctlon Z149 of tho Inhgrltuno9 ~l1d Estllte Tax Aot, Aot U of 19'15. (72 P.S.
SaoUon 9140).
o.tach thto top pOI'tlcn of thh Notice nod sub.Jt ..Uh your paynent to the Reohhr of Wilh printed on the reyer.. IltkI.
~~H.kG check or Ilonoy order pnYllble tOl Rf:OISTER or MILI.S, AGENt
A r.fund of a tal( oredJt, which was not roquuted on ttll~ Tl'IK Roturn, lIay I'" rlllqUlllsted by cOllpletlnll an "App1Jc~t1on
fOI' Refund of Pennsylvania Inheritance and Eshlte Tp,x" (REV~BL'\l. Arrl1c<lUons ani lwailable 8t th.. Offioe
of the Reglstllr of Wills, any \Jf tho ?l ROVlJl\llfl IJhtrlct Offlctls, or by oaJiing th& spaolni 24-hour
answering urvioa nUllbu"$ for forlls ord.urJnlll III Pennsylvania 1~600-162~2t150, outsido "ennsylvanla and
Idthln loo.l Harrhburg 8rer. (717) 787~8094, T[llIlI (717) 77?~225Z (HeQrlng Illpaired Only),
08JECTIOHSl Any party in inter~st not satisfied with the "ppral.eMont, allowanco or disallowance of deductions, or .I~e.s..nt
of tax (Jncludlng discount or Intol'est) QS shown on this Notlce lIuSt olljoot within sbly (60) dllYs of receipt of
thls Notice by:
~OIUN
ISTRATIYE
CORRECTIONSl
DISCOUNT:
PE~ALTVI
INTEREST I
--written prote.t to the PA Dopar'humt C\f RnvllnulI, i\onrd of ",pplilals, 08p1. 281021, Uftrr:lsburg, PA 17118-1021, OR
--election to have the .80tter det8r_.ln0("l at audit of tho account of tho perllonnl represontaUv8, OR
--tlPP~u,l to thu OrphaHSl' Court.
Footual orrors discover-eel on this lt$Soullllnt should bo ~ddr-oU8d in writtno to: PA Depftrtllllnt of Reveouo,
BureBu o-f Indt'/idual TB1(05, ATTH; Post ASSeUIl$llt Review Unit, [}opt. ZaobOl, .Ittrrlsburll, PA 171Z8~0601
Phoue (717) 187-6505, See paoa !i of thll booklet "Im.trlJctions for lnherHanco hll( Roturn for ft Resltkmt
Decedent.. IRE.~~1501l for fin QKphUl!lUOn of ~d.lnlstrat1vQh correotablfl erl'ors.
If limY tax dofl hi paid within three (3) calondar 1I0nths after the de~edant's deftth, 8 fJva pare.mt (5Y.l ditcount of
the tax paid is allowed.
1ho IS% tax IllmOlIty non~part1oip8tlon penal ty Is. r.ollputlid on tho 'totAl of the tax and Interut IInened, and not
p&Jd bafore January 16, i996, thA fJrst day ofter tho end of tho tnK 'IlInesty purlod, This nQn~p"rt1clpatlon
penalty is appe.lab1a In ttlft ~nllle lI!annllr and in thg the 1i8"''' tlllll podod itS YOU would &pre,,1 the tal( and inter.,t
that halt been nUlllsed a$ Indicated on thls noticD.
lnt.rest h chftrged b."inning "ith first doY of d€llinquency, or nIno (91 1I0nths and one {II dB)' frOll the date of
death, to the dato of paY-dnt, TaKU which b~clI~" delinquent bltfor(l JanUl'lf'Y I, 1982 bear interest at the rat. of
,111( {6%l percent per 8nflUII culculated nt 8 dully rat" of .000164. All tll)(es which bllollllQ deilnquent on ..let after
Januery 11 198Z wHI bellI' interest at 0 1'8te which will vary froll cQlendllr yel'lr to calendar year with th8lt rat(l
announced by the Pol D~art_nt of RellenulI, Tho oppUcable Jnterut rates for 1982 through 1996 lire I
'!!!r lnterest Rllte D~l1y Interest fa()to~ ~. Interest RBtlil Dally Interellt Faotor
198Z 201: .000548 1987 9i': ,000241
1983 161: .OOO(,J8 1986 .1991 11% .001)301
I'" 11% .000301 1992 9Y. .000247
1985 13% .900356 199:\-1994 7% ,0UOI92
1986 10% ,000274 1995~ 1998 91: .000247
--lntllrut I, (',aIClulat~ .. followSl
INTEREST = BALANCE OF TAK UNPAIO K NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
-~Any HotleR luu.u aftar ttMI tal( hecOIle' dOlinquent 101111 I'eflrict an Jnterest ca1cu18ticn to fifte.n (IS) dan
beyond thG dot. of tho a..eu..nt. If pay.ent Is .ade after the Intel'ut CClIIputfttJon dato .hown on the
Nc:tt.lce, '.dd.ltJonal Interellt .ust be cnlouittted.