HomeMy WebLinkAbout97-00421
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
Hlll [lAIr; or Ilf.MH Af rLn li~I.~ 11l)1 CHI~CK HUll'.
If A,:iPOU':jAL j--l
. f~Q_\fL}UJ'itnlPj! ,L~_ ~;L~MlJL__. 0____ ___~__~...__~
FilE NUMBER
1...1
COUNTY COOl!
"-''''--g:~:'~~~,f:~a:~~~~~~::mi~~'''---'-
(for datos 01 death ilflor 12 12--82)
[]] 6. Decedent Died Taslale 0 7. DoclIdant Mllintain(Jd a Livin9 Trust
___ (Allac~~~py of Will~_.._.~<_L~lach ~?p.t_of Trust)
A..lL CO!!~~~!'~~.ll.~.~.E~!m C~NFlo.E.N.TIA..L.TAXJ.~()!lJ.lATlO!l5H()UlD BEplRECTED TO:
NAME ~.-' -- COMPI.E:TE MAILlNCl AODR~ESS(.( ()S~
.,.{ (~I~{+...f.?__'i____.n.._._... .) ~ W. (J. I c:. , '
TEl'PHONENUMB')" (',A,tL,':;(IC., A'II?OIP
'in )<(3..1..,;.;2;;1.-
1. Aaal ESlata (Schadula AI 1
2. Stocks and Bonds (Schadula BI (2)
3, elosaly Hald Stock/Parlna"hip Inlare,1 (Schadule CI (3)
4. Mortgagas nnd Notes Aecolvable (Schedule D) (4)
5. Cash. Bank Deposits R Miscellanoous Parsonal Property (Sch. E) (6)
6, Jointly Owne,1 Ploperty (Schedule FI (6)
7, Tlanslers (Schedule GI (Schedule LI (7)
8. Total Gross Assel~ (total Lines 1-7)
9. Funeral Expenses, Administrative Costs. Miscellaneous
El<penso'i (Schedule H)
10, Debts. Mortgage Liabilities. Liens (St::hedule I)
11. Tolal Deductions (tolallines 9 & 10)
12. Net VallIe of Estate (Line 0 minLlS Line 11 )
13. Charitable and Governmental Bequests (Schedule J)
14. Net Value SLJbl~ct to Tax (lin.e 12 minus Lin~ 13)
15, Spousal Transfers (for dales of death "her 6..30-94)
See Instructions/or Applic(lble Percentage on page 2,
(Inclune values from Schedulo K or Schedule M.)
16. Amount of l.ine14 taxable at 6% rale
(Include valuos from Schedule K or Schedule M.)
17, Amount 01 Line 14 taxable at 15% rato
(Include valllOs !rom Schedule I( 01 Schedllle M-l
18, Principallal< dlle (Add tax Irnm Lint) 15, 16 flnd 17_)
19, Credils/Sp Poverty Prior Pi-lymenttl Discount
COM~P~:r.ltl~ '\~',I;\4tjJj!~aX AN'A
HAf\",,,R8~g, ~r\91""01
~
C
E
H
~
OE(;f:OENni NAMI~ (L A~n_ m~sr, AND MtoOlE INITIAL! nECH)[Nf'~; COMPLETE ADDRF;:.S
RowlUIlc:h Gortrudo L, 66 01 d Stono l--!O\1HO
"~,~;L ~":-~':~~~'~~~~~~t~;/~~7~~~: ':(:~/l.~:~~9~'\ ca"n~~'~t_1 :;~~l:':~r,~~nd
Ilf Af'f'UCABI.E) SUFlVIVINO gPOllSE'S NAME (I.A~H Jlfisr AND MIDDLE I~HTlAL) SOCIAL tlECUFlITY NUMBEFl
X 1. Original Rellun
4, Limitod Estate
o 5.
8.
C p
o 0
R N
R 0
E E
S N
. T
~
i
p
t
U
l
A
T
o
N
one
None
None
None
1,143.6~
None
15,337.10
(9)
5,670,15
(10)
1 ,590.6,2
(18)
0,00 X
(16)
,lfQ1
WL,
NUMBl;R
,(LM'
ROlld
---------------.
MADlINr RECEIVEO(SEE INSrnUCTlONSJ
0,00
---.-----------..
Remalndor Return
(101 dale, 01 de.th prior 10 12-13.821
Federal Estate Tal< Return Required
Total Number of Safe Deposit Boxes
'.
I
('J\
\.[",
, ,
"
CI
(8)
16,1,80,78
(11)
(12)
(13)
(14)
7,260.81,
9,219,91,
9,219.96,
0,00
9 , 219 , 9~ X ,06 ,
553.20
T
A
X
C
o
M
p
U
T
A
T
I
o
N
(17)
0,00 X ,15 ,
0.00
Interest
+
+
20. II Line 19 is groater than line 18, enter the difference on Une 20, This is tile OVERPAYMENT.
III [J @il:e;;I:~~re if' you I!:~eque.,,-"i a ref'!.nd of you.!. overpay.!!,ent.1
21. If Line 18 is greator than Line 19, onter the dilforenca on Line 21 This is tho TAX DUE,
A, EntfH the intorest on the billance duo on Line 21A
B. En!e' the lolal 01 Line 21 ancl21A on l,ne 218. ThIS IS Ihe BALANCE DUE.
Mak!. Check Payable 10: R~RI.ler of Wills, Agonl
· · BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH .. ..
Dndo/ ponaiii610TpiirjliiY:TcTeclille thili I havo (J~Mllloa(llhl!1 rolu;n~iiiCi(J(11r\9 dc-c'omp;i~l-;j(:'fi'i;(jliTus ilnd Htalolilllnl!l. and 10 tho be$t 01 my ~'1owlBdge and bel!el, It l!llru&,
corre~l and c:ompl€'llo I decla/o thaI illl 10ill ft!llillfl has beon wflorllld allrullllh'lIkol vdlue. OoclMdtion of prftflll/or atlHH thalltho perSOnAl rOcprosOnlll1lY8!5 based on afllnlormllUon 01
whlc~l propar8/ has "'1Y knowl<lQ!jo
---~._---~....__.__.._._~-~.-.-......_._-_._....
.'ONAIURE OF PER"ON R'''PON::-"-L,,, F~~,'N,O RE,TUHN rJ
, j( c- 2?\ -t) (.J(,; -..d:
. AEROTHfRTHANflEPi1r-:SENTAIIVf L_'P ~ r () -~-D :/
I (r 'I;:. \,;ICo tJ. iT YI, ~ r~ (70f
, '\ ..!.!i0- ,do .f-:~L..lJJ..7-l.2~") - "';l;/;l .__,~---..!.._______
Copyright (C) 199i1lormlwftwarEl ani)' Crs'1!1toms loc
SIQNATURE (
._~-~---~---,------~._".__._,-_.
(18)
553.20
(19)
(20)
0,00
0.00
(21)
( 21A)
( 218)
553,20
0,00
553.20
D^TE
'-I /~o/97
DATE
1t36 (n
for~15M(R87j:'94j
115'-/79 -.')
BUREAU Of INDIVIDUAL TARES
tHtlfRIUHcr lAM DIVISION
OEPT, 2811601
HARRISBURG, PA l11Z8-0601
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
NOTICE Of INHERITANCE TAK
APPRAISEHENT, ALLOWANCE OR OISAlI.OWANCE
OF DEDUCTIONS AND ASSESSHENT Df TAX
DATE
ESTATE OF
DA TE OF DEA TH
FILE NUMBER
COUNTY
ACN
ED GUIDO ESlI
26 W HIGH ST
CARLI SLE
08-25-97
ROWLAND
01-02-97
21 97-0421
CUMBERLAND
101
~:,..
~~
~(,.IHl U.tH Ill-'ll
llERTRUDE
L
E==-::A.io~t R..1Itad:::=J
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ....
REV: isi,-j - EiC -A jiji - f oi-: 97T" NiiYi C E - ii F- YN"il Eii fi AN-OE - YA"x - A'P p RAY sii.fEN T -; -A [i."owAN-c E - OR - - - - -- - - - - - - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF ROWLAND GERTRUDE L FILE NO. 21 97-0421 ACN 101 DATE 08-25-97
PA 17013
TAX RETURN WAS: (X) ACCEPTED AS fiLED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1, R..l Ect.t. (Sohedule AI
2. stocks and Bonds lSchedule 8)
5. Cla,.ly Held stock/Partnership Int.r..t (Sohedule C)
4. Mortgages/Notes Receivable (Sohedule OJ
5. Cash/Bank Doposlts/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Sohedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9, Funeral Expenses/Adm. costs/tll.e. Expenses (Schedule H.l
10. Debts/Hortgage Liabilities/Liens (Schedule X)
II. Tot.l Deductions
12, Net Value of Tax Return
15. Charitable/Governmental Bequest. (Schedule J)
14, Net Valua of EstatD Subject to Tax
( ) CHANGED
ll)
(21
(3)
(4)
(S)
(6)
(n
(9)
llO)
,00
.no
,00
,00
1,143,68
,00
15,337.10
(8)
5,670,15
1.590.69
(11)
ll2)
ll3)
ll4)
NOTE: To insure prop.r
credit to your account}
aubmit the upper portion
of thi. for~ with your
bx paYllent.
16,480,78
7.260 84
9,219,94
.00
9,219,94
If an assessment was issued previOUSlY, lines 14/ 15 and/or 16, 17 and 18 will
reflect figures that include the total of ~ returns assessed ta date.
ASSESSMENT OF TAXI
15, Allount 0'1 Line 14 lit Spoulial rate (15)
16, Amount of Line 14 ~.~abl. .t line.l/Cla.s A rat. (16)
17, A~ount of line 14 taxable at CollatereI/Cla.. 8 rat. (17)
18, Principal rax Du.
NOTE:
TAX CREDITS I
PAYHENT
DATE
05-08-97
RECEIPT
NUHBER
AA211274
DISCDUNT (t)
INTEREST/PEN PAID (-I
.00
.OOX'OO,
9,219.94X,06,
,OOX,15,
(18)
AHOUNT PAID
553,20
TOTAL TAX CREDIT
.------
BALANCE OF TAX DUE
._-~~-----
INTEREST AND p~J
_.!OT ~L._?UE _-----1
. If PAID AfTER DATE INDICATED, SEE REVERSE
FOR CALCULATION Of ADDITIDNAL INTEREST,
,00
553.20
,00
553,20
553,20
.00
,00
,00
( If TOTAL DUE IS LESS THAN II, NO PAYMENT IS REQUIRED,
If TOTAL DUE IS REfLECTED A~ A "CREDIT" (CRI, VDU MAV BE DUE
A REfUND, SEE REVERSE SlUE Of THIS fORH fOR INSTRUCTIONS.)
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RESERVATION I E.t.tls of decadenh dyIllg on or befqre Doc.",bu 12/ 1982 4_ If 4ny futl.lrt Interest in the estate it tran.ferred
Inpassession or enjoy..nt to Clas. B (0011a1er81) beneflclarle. of the dloldent aft.r the IMPJratlon of any Istat. for
11ft or for years, theCollllunwlftlth htriby 8MPr...h r".rvIs th. right to apprftill and a..IU transf.r lnherltancl TaMIS
at thl lawful CIa.. 8 (coll"tulll) ration l!Iny suoh fut\.lre Intlrut.
PI.lfIPOSE Of
NOTtCEI
To fulf111 thl rlqlllre..ents of Slctlon 2140 of th. InhlrlhllOe and Estatft TaM Aot~ Act 21 of 1995. Ot P,S.
Seotlon 9140),
PAYHENTI
0.t80h the top ~ortJon of this Notioe and sublllt with your paynent to the Register of Wills printed on the rIVlr.. .ide.
--Hakl chick or Illoney order payablQ tOI REGISTER OF MILLS, AGENT
REFUND (CR) I
4 refund of a taM orldit, whloh was not requested on the TaM Return, .ay bl requested by oOllpletlng an "Applloation
for Refund of PlnnvylVl!Inill Inheritanol l!Ind Estate TlIl<" (REV.13Ul. Appl1oaUon. arl avalhble at the DfUe.
of thl Real.ter of Will" any of the 23 Revenue District Office., or by oalllng th~ .peolal 24.hour
.n.w.rlng servloe nUMbers for fora. orderJnUI In Pennsylvania 1~800-362-20S0, outside Plnn~yl~.nla and
wlthJn looal Harrisburg aroa (711) 181.8094, TODI (117) 172~22S2 (Hearing IMP"lred Onlyl.
OBJECTIONSl Any pl!Irty In intere.t not .atlsfled with the a~pralseMent, allowance or disallowance of deduotJons, or ass8sSIIent
of hx (IncludJnQ discount or Interest> as shoHn on thJs Notloe IlU,t objeot within slxty (60) days of reealpt of
thl-. Notlte bYI
Hwrltten protQst to thl pA Dspartllflnt of Rflvenue, 80ftrd of Appefth, Cept. 2&IOZI, Hnrrlsburg, PA 17IZ8~10ZI, OR
.-eleotlon to havI the ~att.r deterMined ftt nudlt of thl account of the Plrsonal repre.entatJ~e, OR
~-"ppeal to tho Orphans' Court.
ADHIH
ISTRAHVE
CORRECTIONSl
Faotul!ll ,rrOf' disoovered on this a.se.s.ent should be addressed In writing tOI PA Depart.lnt of Re~enue,
Bureav I" IndIvidual Tal<u, ATTNI Po.t "s....mont Rel/lsN Unit, Dept. 280601, ttarrltburgj PA 1112840601
Phone (/111 787-6505. S.e pagl 5 of the booklet "lnstruntlons for Inharltancl Ta~ Return fur a'Re.idtnt
DRo,dent" (REV~IS01) for an eMPlanatlon of ad.lnlstrfttlvoly ourreotable orror..
DISCOUNT I
If any tax dUI I. paid within throe (]) oallndar months aftor the dec9dent', death, a fiye plreent (5%) dl~count of
the tal< paid I. allowed.
PENAL TV!
The 15% ta~ a.~esty non-participation penalty J. co.putld on the total of the taM and Intere.t a....s.d, and not
paid belcre January 18, 1996, the fJr~t day aft.r the end of tha ta~ ~.,neGty perled. Thl. non~partlclpatlon
penalty Is apPlalabll In thl salle .anner and In the thl sall8 tl.I plrlod a. YOU would appeal the taM ~nd lnter..t
that has bl.n a.sllsld as Indloated on this nottol.
INTERESll
Inte,'ut 11 charged belllnnlnll with first uay of dlllnquenoy, or nlnl (9) months and onl(1) day frOM the dati of
doath, to the date of payMent. Ta~el which beealle d~llnquent b.for. January 1, 1982 bear Interest .t the rate 01
.1M (6%) perolnt per annuli oaloulatlld at a dally rate of ,000164. All tal<1lI whIch becallO dalinquent on and after
January I, 1982 will bear Intere.t at a rat. which will vary froll ol!llendar yo.r to calendar Ylar with that rate
announced by thl PA Depart'lnt of Revlnue. The applIcable Interalt ratl' far 1982 through 1991 are,
'!.m Interut Rate Dally Interest factor ~ Interut Rate E..a.!lL!.!l t e r.. t Factor
1982 20% ,00nS48 1987 9% ,000247
1985 16% .000438 1988-199) 11% .000301
1984 11% ,000301 1992 9% .000241
1985 11% .000356 1993-1994 7'1. .000192
1986 10% .000274 19%-1991 9% ,000247
~~Intlr..t Is oa1c~llated .. fol1owS!
INTEREST' BALANCE OF TAX UNPAID X NUNBER OF PAYS DELINQUENT X DAILY INTEREST FACTOR
--Any NoUol lllued after the taM beeoll.. dellnqullnt will reflect an lntere.t calculation to fifteen (15) dfty.
blyond thl! date of the alll"'IIIent. If paYlllent i. lIadll l'lfter the Internt cOllputatlon data shown on thfll
Notloe, additional Interut IIUS' lie caloulated,