HomeMy WebLinkAbout97-00458
Estate of HEI.EN M. K U:HI.
also kilo wn os
PETITION I<'(lR PROIIA IE und GRANT ()I<' LETTERS
,) I (t' I 11-.;._,'(',__
No, _
To:
_______ Register of Wills for the
_ Deceased, County of _Cumberland in the
Social Security No. 162-22-355/, Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petltioner(s), who is/l\~18 years of age or older an the execut or
In the last will of the above decedent, dated July 23
and codlcll(s) dated N/A. William E. Kiehl husband of dEICAdlln.l:.,. prA,IA~AOO~
the decedent--Ll.llll../ohn L. Kiehl fileR th"a...Ee.t.:IHnn
_ named
, 19..1..2-
~d..,..,J~\;),- ~r..,
(slate relevant circumstances I e,g, rCTlUnclalion, death of executor I etc.)
De<:endent was domiciled at dealh In Cumberland _ County, Pennsylvania, with
II.-er last family or principal residence at 7 ~~~ ~~on: H~~~~ RO~y:' '~'. i.
r.sn'liQ]&I, Ph 1. f/lel! ~II')(II",' -( (~l"
(list street, number and munclpulily) 0
Decendenl, then _6L- years of age, died May 16 ,19 97
at Carlisle Hosoital. Carlisle. PA .
Except as follows, decedent did nol marry, was nOI divorced and did not have a child born or adopted
afler execution of the will offered for probale; was not the victim of a killing and was never adjudicated
Incompetent:
Decendenl at dealh owned property with estimated values as follows:
(If domiciled In Pa.) All personal property
(If nOI domiciled in Pa.) Personal property In Pennsylvania
(If not domiciled In Pa.) Personal property in County
Value of real estale in Pennsylvania
sltualed as follows: 7 Old Stone House Rosd
Carlia!e, PA 17013
$ 75.000.00
$
$
$12~,UUU.UU
WHEREFORE, petitloner(5) respeclfully
presented herewith and the grant of lellers
theron.
requeSI(S) the probate of the lasl will and codlcll(s)
tastamentary
(testamentary; administration c.t.a.; adminlUrlulon d.b.n.c:.t.a.)
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John L. Kiehl
3816 Shoal Creak Court
Augusta, GA 30907
) 'C' Q()
tCl-~ J --I' .L"
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA }. ss
COUNTY OF Cumherland
The petitloner(s) abo;e.named swear(s) or affirm(s) that the statements in the foregoing petition are
Irue and correct to the best of the knowledge lInd belief of petitioner(s) and that as personal represen.
tallve(s) of the above decedent petitloner(s) will weiland tr~IIY ad~in~~ler Ihe .esl,le according 10 law.
Sworn to or .affirmed Bn~ subscribed ~ J. D,-~~' L .~~ ,I [( ~
,-before me ~-.M8L~ day of ~..". ,I _n L." i
jfik;;:{ II <> f!- ~ ~ ~
7M'Rv C LEWIS Register .' ~
,
\ C'~ 1<(\ l - \ ~
No. 21 - 97 - 458
Estate of
HELEN M KIEHL
. Deceased
DECREE OF PROBATE AND GRANT OF LEITERS
AND NOW MAY 27, 19__~, In conslderallon of the petition on
the reverse side hereof, satlsfaclory proof having been presented before me.
IT IS DECREED Ihallhe Instrument(s) dated.- .JUL Y 23, 1979
described Ihercln be admlttcd to probale and filcd of record as the last will of
HELEN M KIEHL
and Letters lES 1 AMEN1 ARY
arc hereby granted to JOHN L KIEHL
"
FeES
Probale, Letters, Etc. ,.....,.. $ 235.00
Short Certlncates(8 ) .. .. .. .... $ 24 .00
Renunclal16n ,.......... .,.... $
X-Page $ 3.00
JCP TOTAL _ $ <Q9'~~
Flied ..... Ml\Y. ?.7... )~.9.L.............
MARY CLEWIS
ATTORNEY (Sup, Ct, I.D. No,j
Huhert X. Gilroy, Eaq 29943
ADDRflSS
4 North Hanover Street, Carliala, PA 17013
PHONE
717-243-4574
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1fin~t ;mrIill ntt~ mestnttttttf
I, HELElJ M. KmHL, of' 811 vel' 8prinr-; 'l.'ownsh:lp, Cumberland
County, pennsy lvnri:l,a , declare th1:1 in[JtrUn\ont to be my Last Will and
Testament, hereby exproAsly revok1nr-; all Wills and Cod1uils horeto-
fore made by mo.
l. I dIreot my exeoutor to pay all 01' my debt s, funeral and
administrat:lve expenses as Boon as may be done oonvenlently after,
my deoease.
2. I authorize and ompower my exeoutor to sell any realty
owned by me at my death, at either pUblio or private sale, and to
give good and suffioient deeds therefor, in fee simple, as I oould
do if living.
3. I devise and bequeath all of my estate of every nature and
wherever situate to my huaband, William E. Kiehl; providing he
shall survive me by sixty days.
4. Should the gift in Paragraph No. 3 not take effeot, I
devise and bequeath all of my estate of every nature and wherever
,
situate to Robert W. Long, John L. Kiehl, Christine V. Woods,
Lenora C. Kiehl ~nd Shirley A, Coleman, share and share alike.
5. I nominate and appoint William E. Kiehl, to ,be the exeoutor
of this my Last Will and Testament; he is to serve aft suoh without
bond. Should he die before my death, renounce or refuse to serve
1'0.1' any reason, or die leaving any of my estate unadministered, I
nominate and appoint John L. Kie~l as substitute exeoutor, also to
serve as such wIthout bond, with the same'powers as are given
herein to my executor.
6. I hereby suggest that my personal representative retaIn
the serviCes of Irwin, Irwin & Irwin, as attorneys in the settlement
of my estate.
IN WI'I'NESS WHEREOF, I have .hereunto set my hand and seal this
2..~"-' day of JUly,l979.
,
1Lt'~1 711. ~
HELEN M. KIEiL
jSEAL)
Signed, sealed, published and declared by Helen M. Kiehl, the above
named testatrtx, a~ and for her Last Will and Testament, in the
pre~enoe of us, who at her reque~t, in her presence and in the
p"",~"or ",h 0,";' hm '''bor''b/");"m," '" ',1/,"''' hor"o,
-.xJda.1_1->,( d /\'/1 /!(,Jlli::v..:....._ 1a..~'71PA _
/ ,/
. NORTH H4NOVE" "'''I'IT
CAIlLI8LIt, PENNSVLVANIA 11013
11171 UI,.n. 7".lItO
.....~""'.""""'~~J..o~ '
ESTATE OF HELEN M. KIEHL
ESTAT~: SlnTLEMENT AGREEMENT
t 11
THIS AGREEMENT made this ((; day or ~v...... L-', 199R, between John L, Kiehl. Executor
Df the Estate of 1(e1en M, Kiehl (Executor) mid Robert W, Long, Shirlcy A, Coleman, Lenora
C. Kiehl and John L. Kiehl in his individual capacity (hercinafter collectively referred to as the
"Beneficiaries"),
WITNESSETH
WHEREAS, Helen M, Kiehl (Decedent) died on May 16, 1997; and
WHEREAS, the Decedent was preel:ded in dcath by her husband, William E, Kiehl; and
WHEREAS, pursuant to the Will of the Decedent datcd July 23, 1979, a copy of which is
attached hereto and marked Exhibit "A", John L, Kiehl was appointed Executor of the Deeedcnt's
Estatc by the Cumberland County Register of Wills at Docket Number 97-0045R; and
WHEREAS, the Exccutor has truly and appropriately administered thc Estate of thc Decedcnt;
and
WHEREAS, the Executor has filed II Pennsylvania Inheritance Tax Return with the Pennsylvania
Department of Revenue in the Deccdent's estate, said return being attached hereto and marked
Exhibit "B"; and
WHEREAS, the Executor has accomplished the payment Df all inheritance taxes owing for the
Estate of the Decedent; and
WHEREAS, the Executor has sold the real estate of the Decedent and has otherwise deposed of
all personal propetty of the Decedent; and
WHEREAS, the Executor has made arrangements for the filing of income tnx retums for the
Estate and the issuance of the appropriatc K-Is to the beneficiaries for the pass through of the
interest eamed by thc Estatc to thc respective beneficiaries in order to minimize the income tax
implications; and
WHEREAS, the only othl'r individual nH,ntioncd as a bcncficiary in the Decedent's Will, except
for tbe beneficiaries outlined, was Christine V, Woods who pre-deceased the Decedent; and
WHEREAS, in the administration of the Estatc, the ExeeutDr has taken in the gross sum of
$306,SR4,2R, with a breakdown of these figures on the attached Exhibit"C"; and
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llla~t ~ill &1tO m~f1tat1t~1tf
I, HELEN M. KIEHL, of S il veT' Spl':lnr; 'I'owl1ship, Cumberland
County ,I Pennsylvania, declare thls inntr'ument to be my l,ast Will a'nd
Testament, hereby expressly revoking all Wills and Codicils hereto-
fore made by me.
I
1. I direct my executor to pay all of my debts, fUneral and
administrative expenses as soon as may bodone conveniently after
my decease.
2. I authorize and empower my executor to sell any rElalty
owned by me at my death, at eith~r public Dr private sale, and to
give good and sufficient deeds therefor, in fee simple, as I could
do if living.
3.1 devise and bequeath all of my estate of every ~ature and
wherever situate to my husband, William E. Kiehl j providing he
shall survive me by sixty days.
~. Should the gift in Paragraph No. 3 not take effect, I
devise and bequeath all of my estate of every nature and Wherever
situate to Robert W. Long, John L. Kiehl,'Christine V. Woods,
Lenora C. Kiehl and Shirley A. Coleman, share and share alike.
5, I nominate and appoint William E. Kiehl, to be the executor
of this my Last Will and Testament; he is to serve as such without
bond. Should he die before my death, renounce or refuse to serve
for any reason, or die leaving any of my estate unadministered, I
nominate and appoint John L. Kiehl as substitLlte executor, also to
serve as such without bond, with the same powers as are given
herein to my executor.
6. I hereby suggest that my personal representative retain
the services of Irwin, Irwin ,~ Irwin, as attorneys in the settlement
of my estate.
IN WITN1<;SS WHEREOI', I ha ve hereunt 0 set my hand and seal this
B....day of JUly, 1979.
f&.{{~l 7r1. ~'IiL (SEAL)
HELEN M. KIEHL -
Signed, sealed, pUblished and declared by Helen M. Kiehl, the above
named testatrix, un and for her Last Will and Testament, in the
preGence of us, who at her request, in her presence and in the
presence of each other ur nUmes as witqesses hereto.
\:J,I;i(.!_'1_""~(,_'1' .,,' I.,'" EXHIBIT '7" ( />-01' A
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L3-_____
,.
ff: ~:J,\ll'i~ DlATH MltR I11J 1191 CJilCK HH'
INHERIT ANCr: TAX RETURN POVlRlHUDIT I$CLAIMED [l
RESIDENT DECEDENT "U!~irUM'.ii~----'---'
eo""oNwf4li" 0' "'mlnVAN" (TO BE FILED IN DUPLICATE ;' I 'J1 IJI,', II
Df'....~IM~,..n Of A~l/iNUt
HA'nll~JRb, ~~.1'!lli'(>"'1 WITH REGISTER OF WIl,LS) COUNll COD( HAR
.'--'-'--"'~------~"""'- - - - +_._____ . - --_.--_.-~~~.__._ _ NlJ1"R~
o cTIam'l~iAl,l.f(wt,lii"$',-';~iClMll;:O~-CINIII';'-U ~..- I'l([OHH'S CO"'"lhifrTOMfU-----------..4-- - ~
KIEIIL, IIELEN fl. I Old ';101\,,11<""'" i{o.Jd
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162-22-1S')/, ',-11,-'11 6-1"}H c...
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eX 1. OdQlnol R~lvln c: 2 Svpplel"l\OntCll Rotvrn 0 ~ R.malnd.r A.'lvrn
(forda1el of dtCtth priQr 1012.1),81
04, limited Ellol. c.o Fl,rtvr. l!\lerell Compromi.. 0 5, f.d.rol ellat. Tot. Rf!IIJrn Rt:quiroJ
(lor dot., of dOOf" ok.. 12.12-821
[] 6. Ot<ttdcl\t Died TUICllt [] 7, Dec.d.nt M>3lntained (] U....ing Trvtt
("-Hooh copy 01 Willi (A>>n,h '.py 0' T'uIf)
~L~r!il~ f!-Itt~~~.,./i.'x'INFOR!AA1'TOIUIf~OI.it~plii:iw.1WWi..fJ.I,,:::,~ "lc. 'hh
,,,'" ~COM'~.'1 MA.'\INO ADO~t5"
Hubert X. (;llroy, L',<[IIII'\' Rtonlo" & C;ilroy, PC
TEl plo4o~if'------- I, North Ilallover Strcpt
I 717 I 2/<3./,S74 C,~rlisle, PA 17013
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EXHIBIT
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r1.
Make Ch.cil' Poyahl. to: ROlti,l.r of Will.. Agent
~," '\ML~' . 8elStR;; m5~~~W_i!.AU7QUE~O~r9N-RM;SEiIl3f;A~,n({2_Ri.CllRlK M~"',.,( , ;(; '1~,,';'H;_::'
U"der penohlcI of perjury, I doc!ore .ho/ I hol'. uomlned It'll' rehlin, indue/ing cllWmpOf\,(ing u:h.dulll ()ndllal~mel'\ll, und 10 th. b4l\' of my knowlidg. and bol,'!'
I' j, Irue, correct ond comrlefB. I de-dare fhof aU (rol .\lClt ~Cl' L..1l r.por111d tll Hue mOrktl VOI'I., D.daroflon 01 pr.pmlr otner Inon ,....t per1QMl nprtlUlnlOllVe
bca.d 01'\ aU In/ormallon of whir.h prtpOrtr hot any ~nowl&d{le
\iGNAliJ<< , '~~~N f$P'O~ii"i~'--;i I ffi~---~6~;~'i~~
_JJ_____.____
-..-.-.-......
u'o'un .~. (l.atj
*i~
1 SCHEDULE H 1
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
.MISCEllANEOUS EXPENSES _ 1'11.0" Print or Typl
LUMBER
21-97-0458
..~,
COMMONW(AlHl OF rrNN'YlV^~H"
INH'i.lfAHCE 'All: UfUftN
RUIO:NT OfcwrNl
ESTATE OF .-,.. - .... ...om. .-.
HELEN M. KIEHL
ITEM
NUMBER
DESCRIPTION
AMOUNT
1,
A. Funeral bpln....
1.
B. Admlnl.liatlvl Ca.t..
12,000,00
2,
Peuonal Representative Commissions John L . Kiahl
Soclol Security Number of Personal Representallve:
Year Commillions pold _~~
Attorney Fees Brolljos & Gilroy. P. C.
9,000.00
3, Family Exemption
Claimant
4,
C.
l.
2.
3,
4,
5.
6,
7,
O.
_ Relationship
Addre" 01 Claimant 01 decedent's,deoth
Street Addrell
City
Slate "-_ lip 'Code
Probate Fees
MI.cellooeou. Expen...,
Petition ftir Letters
Inheritsnce Tax Return
267.00
15.00
Sentinel Advertiaement
81. 6,5
60.00
Cumberland County Law Journal ~ advertiSement
Family Sattlement Agraement
15.00
TOTAL (Also enter on line 9, Recapitulation)
(If ma.. .pacI II nlldld. In,"rl additional .hllt. of .aml .l...j
S 21,438.65
R!V 1111 I~. 1'.11)
EStAU OF
-!:j~
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
COMMONWEALfli OF PENNSYlVANI",
INHUITANCf TAX IlUUIlN
RfSlOfNT DECEDENT
HELEN M. KIEHL
ITEM
NUMBER
A. Funeral Expensesl
DESCRIPTION
1.
B. Admlnlstratl"e Casts I
2.
A.
C.
1.
2.
3.
A.
5.
6.
7.
8,
1.
Personal Repretentatlve Commission. JohnL. Kiehl.
Sodal Security Number 01 Personal Repre.entatlvel
Year Commlulon. paid 1998
Attorney Fee. Brouj oe & Gilroy. P. C.
3.
Family Exemption
Clalmont
Addreu of Claimant al decedent'. death
Street Addreu
Relationship
City _
State __ Zip Code
Probate Fee.
Mls.allaneous Expenses:
Petition for Letters
Inheritance Tax Return
Sentinel Advertisement
Cumberland County Lsw Journal. - advertisement
Family Settlement Agreement
Plea.. Print or Type
j'Ll N. UMBER
21-97-0458
AMOUNT
12.000.00
, 9.000.00
267.00
15.00
81. 65
60.00
15.00
TOTAL (AI.a enter an IIno 9. Recapitulotlon)
(If more spa.e Is needed, Insert addltlonol shee" of same sl.e.)
S 21,438.65
'. , /,li
J,?
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL
INtERIUNCE TAX DIVISION
OEPT. 280601
lIolltfUSBURO, Pol 1'I128~060!
TAMES
NOTICE OF INHERITANCE TAX
APPRAISEHEN,. ALLOWANCE ON DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
09-07-1998
KIEHl.
05-16-1997
21 97-0458
CUMBERLAND
101
t~~~~.~unt T_HI.ad ]
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERl.AND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REv: 1547 -iX"Ai=ji-l'ilii:9'fi -Niii"icnj~ - YNHiii i TAileE - i'iiiC- iip;;jiiiisi:ifEN'r; - ALl"liwANcE .oR -- --..... --- - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
HElEN M FILE NO. 21 97"0458 ACN 101
D,.TE
ESTATE OF
DA TE OF DEA "H
FILE NUMBf1.R
COUNTY
ACN
HUBERT X aHROV
4 N HANOVER ST
CARLISLE
PA 17013
ESTATE OF KIEHL
TAX RETURN WAS, (
) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..1 Est.t. (Schedule A)
2. stocku .nd Bonds lSchedule B)
S. Clos.ly H.ld Stock/Partner$hlp Interest (Sohedule C)
4. Mortgages/Notes Receivable (Schedule D)
6. C..,h/Bank Deposits/Hisc. Personal P,'operty (Sohedul. E)
6. Jointly Owned Prop,wty (SrDhedula f)
7. Tr.nsf.~s (SchRdul. GJ
8. TotGl Assot"
I X) CHANGED
SEE
(1)
(2)
(3)
I~)
(5)
(61
(7)
106.829.40
136.049.87
.Oll
1.600.00
55.761.28
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expansas/Adn. Cost$/Hisc. Expenses (Sohedule Hl
10. Oebts/Hodgage lhbilHies/Uans (Sch.dul. I)
11. Totel D41ductions
12. Het Value of T~x Retur~
13. Charit.ble/GovernMental Bequests; Non-elect.d 9113 Trusts (Sc~dul. J)
14, Nat Value of Eshte Subject to Tex
If an asseSSMent was isslled previously, lines 14, 15 and/or 16, 17 and 18
reflect figures that include the total of Abh returns assessed tG date.
ASSESSMEMT OF TAX:
15. A.ount ~f Line 14 at SpouGal rate (16)
16. Allount of tin. 14 ta)(able at Lin.aI/Cla..s A ret. (16)
17. AMOunt of line 14 ta~.ble at Collateral/Class Brat. (17)
18. Principal Tax Dua
NOTE:
TAX CREDIl'S:
PAYHENT
PATE
08-15-1997
03-04-1998
RECEIPT
NUNDEN
AA211642
AA269811
DISCOUNT (t)
INTEREST/PEN PAID (-)
1,578.95
35.59-
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION DF ADDITIONAL INTEREST.
21,438.65
8.568.62
1111
(12)
(13)
(14)
(9)
(10)
.00 X .00=
.00 X .06=
270,233.28 X .15=
(18)
AHDUNT PAID
30,000.00
10,534.9~
TorAL TAX CREDIT
BALANCE OF TAX DUE
INT~REST AMD PEN.
TOTAL DUE
IL
*'
UHit' U ,,~ t".~n
HELEN
M
DATE 09-07-1998
ATTACHED NOTICE
NOTE I To insure proper
oredit to your account,
subMit the upper portion
of this forM with your
tax r8YHnt.
300.240.55
~n.n07 n
270.233~~
.00
270,233.28
will
.00
.00
40,534.99
40,534.99
42.078.55
1.545.56CR
------.
.00
1.543.56CR
( IF TOTAL DUE IS LESS THAN t1. NO PAYNENT IS REQUIRED.
IF TDTAL DUE IS REFLECTED AS A "CREDIT" (CR I. YDll HAY BE IlUE
A REFUND. SEE NEVERSE SIDE DF THIS FDRH FOR INSTRUCTIONS.)
RESERVAllONI E.t.t.. of dacedent. dYing on or u.for. D'o'~r Il. 1982 -- If any. future Intere.t In the Gst.te 1. tren5f.rr~
in po.....lon or enjoyaent to C1I.. B (coll.t.rall beneflelarIe. of the~~nt Ift.r the expiration of eny ..t.t. for
11f. or for year'. the C~nw.~lth h.r.by .xpre..ly re.ervel the right to ~pr.l.e and ...... transf.r Int~rltar~. Ta~.s
.t thG IGNful CIa., B (eoll.t.r~lJ rat. on eny .uch future Intere.t.
_'Of
NOTICE I
PAVfENTI
REFUHD (eA):
OBJECTIONS:
AllIUM
ISTRATlVE
CORRECTIONS :
DISCOUNT t
PENALTY:
IHUREST I
To fulfill the rlqldr...nts of S.oUon ~140 of tho lnherltaoce end [state Tax Aot, Act 21 of 1995. (72 P.S.
Section 9'140),
lkIt&ch the top portion of this NoticiI tlnd f1Ublllt with your pay_ollt to the Register of wlllil prlntud on the /'I".rlll aide.
--Hake chic". or .008\1 order Jl8yabhl to: REGISTER OF MILLS, AGENT
A r.fund of II tftx credit, which wns not r.quest8{1 on th. h.x Return. ..ay bf;! roque.ted by OOllpleting .n "Awll<:atlon
far Refund af Plrnllylvania Inhllrihmoo 8lld Estate Tux" tREV-nBI. flpfllicatlunu tire evallable at thl Office
nf the R.ght"r of Hilh, any of tho 23 Ro..."ouo District OffJoos, or by calling ttwl Ipaolnl 24-hour
an....rlng ler...lce olMbllrs for fons orderJnpl In Pennsylvania l-aoD~362-2050, ouhloo Pflnnlyl"anla and
within local HarrAaburll 111'118 17111 78',-e.!)94, TnDM 17l7l 771-22S2 CIl'iJaring IilPa.lrlld Only),
AnL' ~arh> in Inbrellt not uthfled with tho ft.'~,rtliu.Ql\t, f1ll0W8.flCll or dhol.lowanco of doductlOlls, or 8tUa..ltWlt
of tnx (inoludJng dhr.:ount 01. lnt~rfl5t) illS Bhown all thls Notlco lIupt objllct within sIxty (60) days,: of receipt oJ
this Notice bYI
-~writton protut to tho f1A D'Pllrt.ont of RliI....enuo, Board of Appoals, Dept, 281021, H'lI'rhburlJ. PA 17128-1021, OR
--.Jaotlon to h.....'" tilt. .",UOI' dGterllinlld at audit (1# UlO account of the p"rllon~l repruontetl...., OR
--apJHIal to th'<l OrphNls' Court.
Factual errors disco...er.d on thh asseSSMent should tlo addroSled In writing to: PA DepllI'tunt of R.v.nue,
Bur.fIr.! of Indl...ldual TexGS, AnNl POllt Ass8Ilu.,,"t kQ....J.w Unit, Oopt. 280601, llalTilburg, Pol 171Z8~0601
Phon4i (711) 787-6S0~. See pllge!i of tho booklot "Instructions for Inherltanco Tax Roturn 'for 8 Resldvnt
Dllcedunt.. (REV-ISol) for an el(planntlon of nd.lnlstr(lt.l....ely cOrl"ectnble errors.
If MY tax dUIJ h pald wHhJn thr!lo (3) c8lAndl'lr Months ofter tho rlecaooot'l'I dOllth. ft fi...o percant (SiO dhoount of
.the tex paid ill allowed.
The 15% tex 8IIfle.ty non~parthdpntion pOllnal ty 11 COMpllted on tho total (If the t8,1( nnd Inter.st nftS.ued, IWld not
paid bafore Jallw.lry 18, 1996, the Unit day tlfter the (lnd of tho tUI( alllnf.tsty per lod. Thls non-pllrUcJpatlon
penlllty 11; appalllllb18 In th~ IHe IIl1nner end in the ttffi fill." tille pliIrlod 8S YOU would lIppeal tl"l tax and inter'lt
that hll I...n as'alled l!lll lndJcat<ld on thh notlco,
Inbred hi c:herll8d beginning wlth flrlt d8Y of tiellnqueflCY, or olne (9) "onths l'Ind 01\0 (1) dll~ fro. the date of
daath, to the date of peY8QOt. Taxe. whlch blilcnMo dlll1nquont beforo Janullry 1. 1982 bOllr int.ra,t at th9 fata of
I1x (6%) p.arcent f1er aflnUfll calculllted 8t l'I dnUy rnte of .000164. All hl(u whlth becnMe dullnqullf1t on and aftar
JfN'lullry 1, 198Z w1ll bur In'tel'ul ht 8 rata which will ...ary frQIII Gtllondar year to colendar yellr with that rot.
annoUf~.d by the PA DepartMent of RIWemJfl, 'filA aJlpliooblo interest I"o\8s fOl" 198Z through 1996 arel
~ !nterut Rate ~Intllrnt Factor :!!!!.t. InteNI!Jt Rot'! !!.8ih Intere.r.t factor
1982 20% .000546 1987 9% .000247
1983 16% .OOOHt! 19IJtH991 11% .000101
19M 11% .1l00~01 1992 91- .000247
1985 13:< .oornst. 1993+19'94 7'/. .00019Z
1986 10% ,OOOl74 1'995'1993 9:< .000247
hlnter.st 11 calculated ., fOl1CY1lll
INTIlREST = BALANCE OF TAX UNPAID X NUHBER OF DA VB DELINQUENT X DAIL V INTEREST f'ACTDR
--Any Notice luoed after tho tax becn.as delinquent wHl !'WUe.llt an Interut mllcul8t1ofl to flfteen (15) d.~f1
beyond thw date of the anU'll4flt. H paYMent Js IIad9 RHor ths Inhrest cOMputation dat~ shown (Ill thh
NoUce. addltionaJ lnterl.t .Ult be caloulated,
PAvtENTl
Bftt.h the ,top portion of thh NoUce and .utNillt with your paY.'nt ... paYable to tho MI" end Iddrl"
prlnt~ on the rlvlr.. .JdI.
If RlSJDENT DECEDENT .ak. ahlok gr ItOnfIY order payable tOI REGISTER OF WILLS, AGENT ~
If NON"RESIDfHT DEC:EOOHT aake check or .oney order payable tOl COttHOMWEALTH OF PGNNSVLVANIA.
REFUHD {CR)I A refund of III tex credit, whJClh was not requ1lI8ted on the T8x Return, .ay be rtlquelt.d by oOltpleUng en
ftAppllo.tlon for R.fund of Ptnn.ylvanla InherItance and E.tate Tax" (REV~13l3). ApplIcation. are avaIlable at
the Offlce of the Reailter of Wills, any of the 23R,venUII Dlatrlct Offl<le' or frOll the DepartMntl. 24"hour
IO'NerlilD ,.rvl08 ~rl for for.. orderingl In Penn.ylvanl. l.aOD~362-20S0, out,lde PennsylvanIa
end wlthlnlocal Harrbb~r(ilarea (717) 787-8094, TI,lDI (717) 772-2252 (Hearing l~alr.d only).
REPlV TOl
Queltlon. r~rding errors oontained on this notic8 Ihould be addre..od tOI Pol Dep.rt..nt of Revenue, lur.au
of Indlvi~.l Tax.., AlTNI Po.t AI.e....nt Review Unit, D.pt. 280601, Harrl.burg, Pol 11128-0601, phont
(717) 787-6505.
DISCQUHT I
If any tax dug is paid wlthln thr.e (~) oalendar .onth! .ft4r the deoedent'. death, a five ptroent (5%) dl.c~t
of thl tax pa1d 1. allowed.
PENAL TV I
The 15% tax Nf\8lty non-partlolpatJon p.nalty Is coaputed on the total of the trll( and inter.,t .II...~, end hOt
paid bafor. Jenu'r~ 18, 1996, the first day after the end of the tax .-nesty period.
INTEREST 1
Intere.t i. charged begInning with flr.t day of delinquency, or nlne (9) .onths and one (1) day fr~ the d,t~ of
d"th, to the d.t~ of plYlent. laxe. whloh bee... delinquent before January I, 1981. bear Inter..t at thl rate af
.IK (6%. peroent per al'll'lu. o.loulated at III daUy rate of .000164. All taxe. whloh bee... delJnquent on end aftar
JllMlUary 1, 1982 w111 bIIar lnterut at 8 rIte whlch- will vary frol olll.ndar y.ar tD oalendar year with thllt rate
~ad by thl PA Dupart..nt of R4VanuO. The applloable Inter..t rate. for 1982 through 1998 arel
Year Inter..t R,te Ually Intere.t Factor Yoar Inter..t Rate UaUy Inte",ut Factor
--
1912 20% .000548 19&7 9% .000~47
19113 16l< .000434 1988~1991 11% .000301
19M 11% .000501 1992 9X .000247
1985 15:C .000356 1993-1994 7X .000192
19116 lOX .000274 1995-1998 9X .000247
-- Interest I, oaloulated .. follow, I
INTEREBT a BALANCE OF TAM UNPAID X NUNBER OF DAYS DELINqUb'HT X DAILY INTEREST FACTOR
~~AnY MoUo. blued aft.r the tax beoolle. d.linquent will reflect an Interest oalculatlon to flftHn (5) days
lMyond th* d8lt. of the .1II.....nt. If pay..nt 15 .ad. Bftor the Int.r..t cOllPutntlon dBte .hown em the
Notlo~, Bddltlonftl Interest .u.t b. oalou18ted.