HomeMy WebLinkAbout97-00513
REV,I~1l0{~.. r,q"l
/.:, p" /1
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGlmR OF WILLS)
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I' 'O~ OATIS 0' DIATH A"I~ 12/31/91 CHICK HIli
" A SPOUSAL
I POYIRTY CIIDIT 15 CLAIMeD I I
fill HUMBlR
11('/,'111,11111,,,,<1. /fir??
COlJN1Y COOE YEAR
il{l~fTiTili'~"(("J;;-\rTfIr-AIJ()RE-{\-."_--'-'-':"':""'-":".~~~"'::":"""...-.-c.:.~-
'~';'!8 (,tUrN $1"
(',III'{' JI" I PA I'm 1/
(''''"t,~5,~f:I?I~:~ !t.:~"lCf:"SIU','
1 J :3, Remulnder Return
(lor dotes of doath prior to 12.. 13.82j
[J 5. Federal e,tate Tall Return Required
08, Tolal Number 01 Safe Depotit Boltes
(OMMONWfAlTH Of PfNNSYlVM-~IA
DfpARfMENT Of REvENUf
O~PT "80601
11ARIUSlURO, PA '''28,060'
-[)f.'-'Ej)'-Nl"-~'NAMffI.rn:-mil. '~ND MI(mlf' l~il'I^ll
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sckiil HClJRITV t~UMBfR IlATf Of IHAllt IfJA!r Of IIIf.:Ht
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[ KOriglnClI Return I J 2 5uppltlimenlal Return
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( -1 4, limited etlat. I An, fuluro Intores' Compromise
(lor dololOI do"lh "lfor 12.12.B2)
r J 6, Deco dent Died Tostolo I I 7. Decedenl Maintained 0 living Trus'
(AII"ch copy 01 Will) (Alloch rOpy 01 Tru,')
ALL CO'ijiiOPoNDINCe AND'CON;iDINrlAL -TAX INPORIMTION SHOULD 81 DIRICTED'TO,
NAME---- ___.M ".---rOMPlW M4"lING ADDRe~s
C~l)flloT[1;~ft'/.H'~l'I!.l':, .. _ /5';- f)flplA-1S(.177 ST
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..m .-..t""""_~=L".-."..~....".....,,,,.o:.- .,___ U... '..__.. ._.__ m___ =___'..'.-.. _='n=..:~~=~="=="==,=~,=~,,,==,
~-81 ~-o 6m
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m&l,4_u.....
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_Q.,Q5']d f.,_. . 'm__
I. Rool E.,o,o (Schodulo AI
2, Slock. ond Bond. (Schodulo B)
3 Clo..ly Hold SlocklPorlno"hip Inlo,..1 (Schodulo C)
4. Morlgogo' and Notes Receivable (Schedule 01
5. Cash, Bank Deposlh & MI,cellaneous Personal Property
(Schodul~ E)
6, Jolnlly Ow nod Proporly (Schodulo F)
7, Tronsfo" (Srhodulo 0) (Schodulo L)
8, Tolol Gran Aue" 110101 lines 1.7)
9. Funeral Expense" Administrative Coils, Mltcellonaout
Exponso. (Sch.dul. H)
10, Dob", Morl90g. Lioblllllo., lion. (Schodulo I)
II. ToIOI Deductions (10101 Lino. 9 & 10)
12. Nel Value of Eslate lline 8 minus line 11)
13. Charitable and Governmental Bequests ISchedule JI
~__._ _~~:~t Valu!!..~~bloct ~ TOK Jlin".~~.~~_llne l:3t_____
15, Spousal Transfers llor dole' of death ciher 6.30.941
See In'lruclion, for Ar,plicable Percenlage on Reve".
Side. Ilnclude vdluos rom Schedule K or Schodule M.l
16, Amount 01 line 14 tOKoble at 6% rale
(Indude voluos from Schedule K or Schodule M.l
17, Amount of line 14 taKable at 15% rate
jlnclude values from Schedule K or Schedule M.l
18. Principal taK due (Add tOIt from linin 15, 16 and 17.)
19. Crodllt Spousnl Poverty Crodit Prior Paymenh
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19) _ .__~ ........:.:l L__.._..__~
110) u_D~J!...JL~~~_~
(II
121
(31
( 41
(51 .
16)
(7 )
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19) ____U?.JLm..H.-'_ .'t"...
(II) ___.U.L321{, 5)
(121 __.Hi-I1i'.. 'i_I ~ 5'.
(13) ___._,_.____
(14) __ -'LL1:~'~..IfLW5......
(16)
(15) .. _.__.__...__._.____"._._"
2("c~- /, /0
'-/~lL8'I(,(eS____" ,06"
(17)
Discount
+
.__," ,15 .
(181
~Cll:)/,IO
Interetl
(191
(201
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20. If Uno 1Q is groalor than Uno 18, 6nt~H thtl difference on linn 20, Thit Is Ihe OVERPAYMENT.
ElLI
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Chuck h(He if you ore requestino a ,efund of our. overpayment
21. II line IS h greoter than lin(l 19. ontor Iho diHoronco on lIno 21 Thl~ is tho TAX DUE. 121)
A enlor the Inlnro$l on the baloflco dUll Ofl lino 21 A (21A)
B. Enler the tolol of liflO 21 and ~ 1 A un line 21 B. rhj~ il tho BALANCE DUE. (21 Bl
. .. ._n.___~a~. Ch.ck ~aJablct tOl R.~I_'t.r of Will., Ag.nt. '-.______., ... 'u___.. ..___n.
_==:==.- ~..~BE !Uif!~.~~s:viE(,,~i.Q~ESTIONS ONREV(RSES.lI)E'ANo.!<?_R!~EC~~_~~'!...__~<(_. u --=.-
~ndo! ponaltl8~ of perlury, I dQdme thut 1 huve el(CH\1inIJd thj~ relurn, includinr ()ccompClflying \c\1odulol Clnd ~Icllomonh, and to Ihe best of my knowledgo and belief,
11 it Irue, correct and complote. I dedore Ihal all fewl 011010 hos boon ropartoe (II truo mClrkot VCJIUR DRc1CJrallon of proparor other thon the porlonal foprelonlolivo is
(lased on olllnlormallon of which preparer IlClS ony knowlodgo
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SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCEI.LA~_EO~_S~XPENS~_ mu~l.ale Prln!_.or !H'
~IG(,-lrJr) J__~.lqqJ g__~()-~~__
DESCRIPTION
COMMONWEAltH Of PENNSYlVANIA
INHERitANCE lAX RETURN
____ u__._ __ . Rf$ltlENT DfCEoeNr
ESTATE O~j)"'''' ..,.-.. .
__qll,OINL( ~ '
ITEM
NUMBER
.-'---.-,---
- .- ---_._-------~-_._-
A.
B.
4.
C.
1.
2.
3.
4.
5.
6.
7.
8.
1.
Fun.ral Expon.."
Pfi'/l/l1E /Yl{)fI t; Fa IlIt'1l M J+ trYhL
) ~ 0 3 f3/21f)t~(;;""'sr
1J'-eL-~1 oiuntUlU+N I) (>~ 1707() ..6'131
IMCL.SVC. ,''''(.<O(''''lI<~(t, /m1hll-l'>1M1~ FI1'/MI<:fNl.r I N'HI'IJT,
~VC_ pal"..,r, OI.UflCI\, FoIIU/'/+-/- J11l'fl1~/I- PIVWfl(~
1.
Admlnl.tratlve COlt..
Porsonal Representative Commissions
Soclol Security Number of Pers,onal Representative, __~~
Vear Commissions paid
2.
AttDrney Fees
3.
Family Exemption
Claimant _
Relationship _---:-..
Address of Claimant at decedent', death
Streel Address ____
City State _~ Zip Code
Probate Fees
MllceUaneoul Expen.."
lXfr:: -6/fS ~l/c.- t~ 3S'{'r,C:/lVl,t7</ (" CI+ny1 Hili
ltflyrvfhM TP~- !.iL~~TJl.t-Tfl/tSt+ Ch"''''~S I'
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II
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WI- M/I.J (L.- W4- 'h1'1!... r 0
~ &l'N!lIJ.. .. ~, I f'-~NT' C--
1\ \)Vl>ll-l1 ~v,; ~ (\('0', r<, 'TO Still F+<i'tt'1Y1Vblll! (fll}+IN (.J..'t\.{. ~.!, 'P(.u~k()
Pr Pr Wf\(. n-rtS f'lM/"rI~ We.. - (IN.,pll-lfI., ~IU"7'IM.t.I:;~t';irl:t'>
:$'~G~/U<''-' ()('tl~"'r>-fI-- A....rll~c,e I Tr(l.'t', Q7l Ihll"t' 'tUlu",'C/>
~ \ ~M'-'.t O~<;'~O"L ,- HA~{l"Cl rUIL"'l""\..( h'(lf\~ '" Fllllm prvl'tJlr<-1
TOTAL IAlso enler on line 9, Recapitulation)
(II mar. space II n.eded, Inlort addltlonallhoeto of sam. 11z..)
AMOUNT
[, ,,- 9), ')-0
S-/3,S-S-
r;) 4S ,17;
1t{1.(,83
I 1./7. IfO
3/, (J-r)
d /).0. 0'1)
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'71";4 y "i)J;Je will
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06-15-98
HIGGINS
05-21-91
21 91-0513
CUMBERLAND
101
C. ----- AlIOOoin.ilit toCi----- ----I
",='---==~:\O=o:=I-~~==
_.__..~....~-,~ ~~.,---.'_.".._--_._...,-
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 .....
iikV:isif7 -iif -AF;; -Co'Fi'ri- Marienif'- YNHiiiifAiicE -r iiiniPPRAIsiifiMi' -,- - "irowAN"cli- iii- m_m___ - - - - - -
DISALLOWANCE OF DEDUCTIONS AND ASSESSM~NT OF TAX
DOROTHV R FIlf, NO. 21 91-0513 ACN 101
APPROVED DEDUCTIONS AND EXEMPTIONS:
15,131. 01
9. FU"ttIrlll E)(Pftn..s/AdIt. Cosh/Hille. Expens.. (Schadul. H) (9)
10. Ikobh/Hodgogo l.Iabllltlo./Uons (Sohodulo II CUI 1.243.50
11. Totol Doduetlo... CUI 16.314 1;1
12. N-t Voluo of Tox Roturn U21 _ 44.184,65
13. CharHabl./GovGrNllClnt.l hqUtllts; Non-ehated 9113 Trusts (Schedul. J) (131 __ ,OJ!~
14. Net Vol... of Estato Subjoct to Tax U41 44,184.65
NOTE: If an assessment was issued preYiDusly, lines 14, 15 and/or 1&, 17 and 18 will
reflect figures that include the tote1 of abl returns essessed to dete.
ASSESSMENT OF TAX:
15. A~unt of Lin_ 14 Dt Spousml
16. A~unt of line 14 taKable at
17. A~ur,t of Line 14 taxable .t
lA. Principal T.x Cue
I,') -I '((S, /1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
IUREAU D' INDIVIDUAL TAKES
INHERITANCE 'rAk DIVISION
PfPI. 280601
'''RRaIURa, PA 17118-06DI
NOTICE Dr IHHI:RlTANCI: IAK
APPRAISEHEHT, AU OWAHCI: OR DISA!.1.0WANCE
Of DEDUCTIONS AND ASSESSHlNT Of TAR
CHARLOTTE H HIGGINS
135 DAWSON ST
PHIlA
DATE
ESTATE OF
DATI! OF DEATH
FILE NUMBER
COUNTY
ACN
PA 19127
ESTATE OF
HIGGINS
TAR RETURH WAS, C X I ACCEPTED AS fHED
) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
- "
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. R..I Est.t. (Sch.dula A)
2. Stooke ~ Bond. (Sch~ul. B)
5. Clos.ly Held stock/Partnership Int.rest (Sohedul. C)
4. "ortQQ~s/Not.s Rec.ivabl. (Schedule DJ
Ii. Cash/811nk Deposits/Misc, Parsonal Property (Schedul. [)
6. Jointly Owned Prorerty (Son-aul. F)
7. Transferl <<Schedule G)
8. Total Au.ts
(11
(21
IS)
(41
C&l
(6)_
C71
58,500.00
.00
.00
.00
2.059.16
.00
,D.1.
C8I
rat.
line.l/CI." A rat.
Coll.t.re1/CI.... Brat.
US) .00
(16) 44,184.65
(17)- .00
K .000
K .06=
K .15=_
(8)
.00
2,651.10
,00
2,651.10
TAX CREDITS:
PAYHENT
DATE
RECEIPT
HUIDIER
DISCDUNT C,)
INTEREST/PEN PAID I-I
AHOUNT PAID
-
INTEREST IS CHARGED THROUGH 06-30-98
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT
8ALANCE OF TAX DUE
INTEREST AND PEN.
-~~-'---,--~---
TOTAL DUE
. If PAID AfTER DATE INDICATED, SEE REVERSE
fOR CALCULATION Of ADDITIONAL INTEREST,
"I
(/
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UV.IU/ u." ("."J
DOROTltV
R
DATE
06-15-98
NOTE I To insure pro,~r
credit to your acoount,
lubtnH tho ""par portion
of thAI fOrM with your
tax pa_t,
60,559.16
.00
2,651.10
84.41
2,135.57
I If TOTAL DUE IS LESS THAN .1, NO PAYHENT IS REQUIRED.
If TOTAL DUE IS REfLECTED AS A "CREOn" (CRI, YOU HAY BE DUE
A REfUND. SEE REYERSE SIDE Of THIS fORH fOR INSTRUCTIONS,I
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REIlEMYATJllh E,tat.. of deoedenh dying CNl or Mfa,.. D4toMbI,' 12, ltat h if InY future Inter..t In thl ..t.t. " tt",,'.rrld
In po.....lan or enJo~t to Cl..e fJ lcoUat.rall b8neflol.r1" 0' tt~ .ofldtnt Ift.r tht IIMpt...Uon 0+ MY lI.t,t, far
11.. or for YH'.., tn. C~lth t.rtbv IICpr.".h r.r.ry.. thl rllht to Ippr.... .,td ...... trMd.,. lnherJt~ hi)!..
at the lI.ful CII.. II (ool1at.rall rat. on ttIly .uch future lntarut.
_OF
tlJTlCEI
To fulfill tM r~lr-.nh of SoCItJon 2140 of th- JnhlrltMClI .Kt fiatst, TIM Aot, Act 21 of 1995. (72 P.I.
Seotlon 9UG).
PAvtENT I
Det.-ch tfM top portion of thh NoUoI IIIld .ubIllt with your ply.."t to the Rqhter 0' WJUI printed on tt. tev.r.. llde.
~~KIik. otmc:k or IIOlMY Ol.ct.,. plyahle tOI REGISTER OF "ILLS, AGENT
REF\.M) Cat)l
A r.fund of . ttlC oredit, which w.. not ...qutt.t,d on the Tal( Return, ..y be rlqu..tftd by cOlIplaUng If'l "Applloation
for Ji."und of PNIn,ylvenia Inh.rltMlCI and E.tet. hx" (REII-UUL AppllcaUon. ar' t1vel1lble .t 'itw Offlo,
of the R-vllt.r of Wills, MY of the 23 Rlvlf'IUI Dhtrlot Off'a.., fir by call1ne thft lpe01al 24.hour
."..,.rlng ..rvlce flUItM;r. for for.. ordering I In Plnt"llylvMlla Iw800'-]62-Z0S11, ouhlde P.nn1Y!v..,I. and
within local Klrrhburlll ar.. (711) 187wa09tt, TOO_ 17171 77?wZ2S2 <H.arlne JIIP"lr'ed Onhl.
O."'CTlOHSI
Any party In Int.r..t not ..thUIId Nlth the ilPpreh...nt, allowance or dll.llowMlCI of tMduotlon., or ........,t
nf taM (including dlloooot or Intere.U .. .hoNn on thb Notio. au.t obj.lJt within .lKtv 1601 &ly. of reollp\ of
thll NoUoe bYI
--wrltt." protl.t to the PA o.p.rt.-nt of Rllof.nue, Board of Aps,uit, n.pt. 2&1021, Hlrl'itbiJr'lI PA 17121-1021, OR
~-flllOt1CJn to havI tho ahtter dltter.lf*1 at audit of tha ao(;ooot of the per.onel repr,not.Uve, OR
--IIppUI tc;t the Orph",.' Court.
ADHIN
ISTRAnYE
CORRECTIONS I
FltOtlMl erttlte dh(lov.red 00 thie .........nt should be flddr....d In wrlting tOI PA DopartHnt of R.lof.......,
lureau of Indllofldu.l Tll(I.. ATTHI po.t A.......nt Rllofllw Unit, D.pt, Z80601, Harrl.bura, PA 17128-0601
Phone (711) 717-6505. See page S of the bookl.t ''In.truotlonll for InherltflOOl Tal( Return for I R.l.lchtnt
Dttc.-nt.. (REY-ISOIl for IMl explanation of ItdIIlnllt,.ltilofl1y eorreotllbl. .rror.,
DISCOUNT I
If 1W'l~ taM due h paid NHhln thr.. (3) callndar .anthl aftlr thl dltcttdant'. daflth, a fiv. percent (5;0 dllOOtM'lt of
tht tlK paid It al1ow.d.
PENALTY 1
The 151: tal( MWMJh oon-p".t1cipntJon penalty It COCIlputad on thtl tobll of the taM 1M Interltt .....nd, 11M not
paid blfor. JlIIlI.If'ry HI, 1"6, ttMl fir.t dllY lifter the and of thtl tel( .....ty period. Thlt non-Pllrtlc!paUon
PMlllt~ It WplllllblG In tm .... ..nner IIf'Id In thll tha 8... U.. period .. ~ou would lIPfIa.l ttw 'taK Mld lnteraat
thl\ hII. bean .......d all indicatad on this notice.
INTEREST 1
Int.r..t it charglld baglnnlng with flr'st day of dallnquanc~, or nino (9) aonthl and OM (1) d.y froa the data of
death, to the dllt. o~ payMnt. Tal(" "hlllh blclMltl delinquent blfor' JlIf\UlIt~ 1, 1982 bear int.rll.t .t the rata of
.Il( (6~) paroent par annua calculat.d at a dBily r.t. of .000164. All tIM.. which bee... delinquent on and Ift.r
January 1, 198? NUl baar Interut at B I'at. Nh1ch .,111 vary frOll alllandar Yllr to c.tlander yaar Nlth tMt tIt.
announc.d by the PA Da,ulrt.,nt (If R."lInul. The appllcabla 1nt.rllt rat.. for 1982 throu,h 1998 11"11
'l!!r !!l!!1,.tJt Rate ~v Int.rllt faotor Y!!! Interllt Mat. hlly Int.rl~t Faator
1982 20): .000548 1987 9X .000247
19&] 161: .0004~8 19&&-1991 11): .000101
,... 11X ,000501 '9'1' 9X .000241
1985 151. .0005!i6 1993-199<t n .000192
1916 101: .000l?4 1995-199& 9X .000241
ulntarut II oaloulltad II fol1ow1l1
INTEREST. BALANCE OF' TAX UNPAID X NUNBER OF' DAYS DELINqUENT ~ DAILY INTBIlE8T F'ACTOR
~~Any "oUo. Itlued .ft.r tha tal( beg(llllll delinquent wUI reftlet an Int"r..t eelcuhUoli to flftten (15) day.
beyond the data of tha .....saant. If PlYlllllt 10 a.de .ft.r tM Int.r..t ooaputetlon data ehoNn Ofl the
Notloe, additional Int.r..t au.t be Gah:ullted.
PAYfENT I
lMtaoh the tOP portion of thh HoUoe Iind .aU with your pay..nt Nell plyabl. to the "880 end Iddr...
prlntld on thl rtYlr.. ,Idt.
If RESIDENT DECEDEH'r .ek, ohaok or 'OMY orc:t.r p.yftbl. tOI REGISTER OF WILLS, AGENT.
If HOH..Rt!SIDENT tlECEDENT ._. otMKlk or ltOMy ord.r plyabhl tOl Cot1MONWEAL TH Of PENNSVlVANIA,
REfUND (CRh A refund of . tax cr.dlt, which ua. not requeoted on tht Tax Rattlrn, .ay b. requested by cOllphtlng .,
"Application for A.fund of PlNVl.ylvanll Inheritano. end E.t.t.. Tax" (REV"1313), Application. IIIra IVIUable .t
the Offloe of the Regl.ter of Will" any of thl 23 Revenue DI.trlot Offlc.s or fr~ thl Deplllrt-.nt's 24~hour
en,w.rlnt ,ervloe nUibar. for forM' ordering, In Penn.ylYMlla 1~800-362~2050, out.lde Pono.ylvanl.
and within loaal Harrisburg .re. (711) 787"8094, TPnl (717) 712~2252 (Halrlnt Ilpalred only).
REPlV TOI ~IUon. raprdlno error. oontalned on this notloe should be addrlll.ec1 tOI PA Depart.ent of RevlH1Ue, Bur.....
of Indlv'dual TaMil, ATTHl POlt A..euM"nt Review Unit, Pept. 280601, HarrhOOt;, PA 11128"0601, phono
(111) 181~6505.
DISCOUNT I
If any tax due I. paid within thr.. (3) oal.ndar lonthl .ftar the decedent's death, a five percent (5~) dlS4ouot
of the tax paid Is allowed.
PENAL TV I
The 15Y. tax .-nasty non~p.rtlolpatlon penalty I. coaputed on the totll of the tax and inter..t a.,e..ed, and not
paid before Jon\lIry 18, 1996, the flr.'t da~ eftar the enrl of tm. tax aane.ty periOd.
INTEREST I
Intereat Is charged beginning "lth first day of delinquency, or nine (9) aonth. and nn. (1) dell' frOll thtl elite of
death, to thl datil of pay..nt. TaMI. whlch bee... deUnquunt b.fore January 1, 1982 bear intare.t at the rate of
.Ix (6%) peroant per annu. calculat~ at . daily ratl of .000164. All taxI' whleh b40". dallnqu.nt on ~ eftar
January 1, 1982 will bear Inter..t at a rato which will vary fr~ calendar Yaarto caiendar Ylar with thet rat.
announced by the PA Depftrt.ent of Rev,nue. The appliCable Int.r..t rate. for 1982 through 1998 ar"
Vear Inter..t Rate Dally Intere.t Factor
Year
lnterut Rtste
DailY Int9ra~t faotor
1982 ZD% ,000548 1987 97- .000247
19U 16% .000438 198&'1991 1IY. .000301
198\ IIX ,000301 1992 9Y. .000241
1985 13% .000356 1993-1994 1Y. ,000192
1986 10Y. ,000274 1l)9S-1998 9Y. .000247
..Inter..t 1. oaloulated a, followlI
INTEREST a BALANCE OF TAX UNPAID X NUNBBR DF DAYS OELINqUENT X DAILY INTERBST FACTOR
--Any Hotloe luu,d afte,' the tlM b.o~tl' delinquent wUI r.n.ot an Int.r..t calculation to flft.en ClS) daY'
bayond the data of th4l IlIlu.ent, If pay..nt .1& aade after the Intera.t c~ut.t1oll data shown on the
Notlc., additional Intere.t au.t bo otlloulated.
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