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INHERITANCE TAX RETURN
RESIDENT DECEDENT
COMMONWEAlTH 0' PENNmVAN'A (TO BE FILED IN DUPLICATE
DEPARTMENT Of RE.....f.NUE ) 7
t1A.R.~I~rJ:6,}~otJ\',-o~, _ .... .... . WITH REGISTER OF WILLS . COUN1VCODE). 'VEAR q
DRo'JA'N'Tiiif2eMK~O''''le-:-"'~''--'---'--'jOf/'D'';io/"i~RI~'K 1);~, 6'n 11D01
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~ 1, OriOlnal Return I I 2. 5upplolTlonlCll nfllurn (..)3. Remainder Return
Ilor dolfi' of death prior II) 12.13.82)
rJ 4, lImited et'"'' ( I .to, fuhJrfl Inlflunl Compromltll L -j 5. Fflderal blatt! 101( Return Required
lIor rlolfl' of dflOlh (llIftr 12.12-82)
r-Ol 6. Decedent Died Tellote \ I 7, Decedent MoinlOIOltd C1livlng Tn"l
(Allach copy 01 Willi IA,,,,,h copy allrus'l
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101 DAtlS 01 DIATH Anll 12/31191 CHICK HIli
" A SPOUIAL'
POVII" CIIDIT II CLAIMID I J
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.Q.8, Total Nvmber of Safe Oepolll Bolttl
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1. Real Ellate ISthedule A)
2, 5lack. and 8and. (5chedule 81
3. Clolely Held Slock/Partnef1hip Inlerest ISchedule C)
4. Mortgagel and Nolel Receivable ISchedule Ol
, 5. Calk, Bank Depositl & Miscellaneou1 Personal Properly
(Schedule EI
6. Joinlly Owned Property ISckedule F)
7, l,anll", 15chedule 01 (5chedule LI
8. lolal Gron Ane" 110101 Unts 1.7\
9, Funeral hpenul1, Administrative COllI, Miscellaneous
hpenses (Schedule HI
10. Debts, Mortgage liabilities, Llens ISchedule 1)
11. Total Oeductions (lololl.inel Q & 101
12. Net Value of Ellole (Line 8 minus Line III
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a
Q
;2./ L/j't,(.h
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111
121
( 31
( 41
( 51
16)
171
181 ---,~QS '1, _~_"-_.__.._
I Q I ..5;!l.Dtv..-O!L ,--
/ I 01 _ ___. _0. ....-".-----
1111 5, '1 Q_~.Q...\--.-
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13. Charitable and Governmental Beques" (Schedulo Jl
14, Net ~~~e Suble:t.~~~Jline .!.~i~.l!.I..LJ~!.~.._..___--_-".."
15. Spousal Transfer$ lfor dates of deClth after 6.30.941
See Instruction 1 for Applicable Percentage on Reverie (15)
Side, (Include value 1 from Schedule K or Schedule M,l
16. Amounl of Une 14 laKoble at 6% role
(Include value$ from Schedule K or Schedule M,)
17, Amounl of Llne 14 toltable 01 15% role
(Include valuel from SChedule K or Schttdule M.l
18. Principoltalt due (Add tal( from Line1 15, 16 and 17.1
19. Credil1 Spoulal PO'lerly Credil Pdor Paymenh
I1Q)
(201
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1161... -. "
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1171 "
()
1181
_._._.-._~.._.-,-----"----
Inlorest
Discounl
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+
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20. If line 19 is greater lhon Une 18, cnler the difference on line 20. This Is Ihe OVERPAYMENT,
II OUIftll...U._I...If1..ill_l>J.tllI.....lIllt......mmn...Iu...U!l'LI.i.l...OIIlI..
21. If Line 1811 great~r than Line 19, enler the difference on Line 21. Thh is Ihe TAX DUE,
A. Enter Ihe interest on the balance due on Line 21A.
8. Enter the total 01 Une 21 and 21A on Line 218. Thi1l$thfl BALANCE DUE.
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1211
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~- ._,,- ~ )0 _II lURE TO'ANSWIR ALL QUESTIONS ON RIVIRSI SIDE AND TO RICtllCK MATti .or( >OIl( .-=-=
Undor penohlOl of pe'I"'Y, I d,da" ,ho' I hay. e,amlned ,hi. 'e'urn. including occomponying "hedule. and ,'a'emenll, and 10 tho be.' 01 my knowledge and beli,l,
:111lrUe, corr,,1 and complete. I declare that all real eSlate hal beon reporled at true market value. Declaration of preparer other than the perianal representative it
bnsed on all inf('lrmation of whi<:h prepanir has any knowledge,
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COMMONWEALTH OF PENNSVlVANIA
DEPARTMENT OF REVENUE
v
'*
IU"EAU OF INOIV1DUAL TAMES
INtlt:R114Htt lAlC DIVISION
DOl, U1060l
UARMISlURO, PA 111lfI'GMI
NOTICE Of 1NHE"ITAHCE TAM
A"RAISEHENT, ALLOWANCE 0" OlSALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAM
en.lwumc...tr\
05'11-98
ROWAN
06'20-97
21 97-0673
CUMBERLAND
101
[ '-.}~=:~~~~(~~ed~-=3
MAKE CHECK PAVABLE AND REMIT PAVMENT TOl
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS lINE ~ RITAIN LOWER PORTION FOR VOUR RECORDS ....
iliv: ii'47 -EX "AF-p" i II9 :9ri" iibTial "oF"INliiii ii'ANCi" TAir A'pjiitA'iiiiiiii'f;" Ai.rowANci- oli ---""" -"-" -""""""
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
EERO E FILE 1010.21 97-0673 ACN 101
TAM "ETURN WAS. ( I ACCE'lED AS fiLED ( XI CHANGED SEE
ANJA K ROWAN
1326 HORICK DR
BOILING SPRINGS
DATE
ESTATE OF
DATE OF DEATH
FILE HUMBER
COUNTV
ACN
EERO
E
PA. 17007
ESTATE OF ROWAN
DATE 05-11-98
ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED 01011 ORIGINAL RETURN
1. Reel E,Iele ISchedu1e Al
2. stook. and Bondi (Schedule 8)
3. Clo..I>> Held stock/P.rtner'hip Inter.lt (Schedule C)
4. "ortl.g../Not~. Rlcllvable (Schedull OJ
5. C'lh/lank DIPolltl/Hllc. Parlon.l Property (Schedule El
6. JointlY Owned Property (Schedule f)
7. Transflra CSch.dull QJ
.. Tobl A...t.
HOTE: To inJure proper
credit to your account,
IYbMlt tn. upper portion
of tnl1 for. with ~our
tax pay..nt,
.00
,DO
.00
,00
2,059.66
.00
,00
III
0)
121
151
(41
(51
161
(71
2,059.66
4,465.66
APPRQVED DEDUCTIONS AND EXEMPTIONS I
.. Funerll Exp.nl.,,,,:/AdIK. Co.h/fU.e. Expen.e. (Sehldulil H) ('U
10. Debh/Hod,e,e Uebl1lt1../Uen, (Schedule I) 001 .Oll..
11. Told Deduction. 011
12. Nel Vo1ue of rex Relurn 02 J
15. Chlritable/Dovlrn..entll alque.t.) Non~.l.etld 9115 Tru.t. CSeh.dull J) (15)
14. Nel Vel... of E,ble Subjecl to Tex 041
NOTEI If.n ....llm.nt w.. i.lu.d pr.vioUlly, lin.. 14, 15 .nd/or 16, 17 .nd 11
r.fl.ct figur.. th.t ~nclud. the tot.l of ill. return. ..I....d to d.te.
ASSESSMENT OF TAXI
15. A..unl of Line 14 el Spou,e1 rei, 1151
16. AMount of Lin. 14 taxabll .t Lin.al/Cla.. A rate (1.)
17. AMount 01 Line 14 taxabll at Collaterll/Cla.. . rat. (17)
18. Principal tax DUI
la.41.1i "
2,406.00-
.00
2.406,00-
will
.00
,00
,00
.00
,00 M .00.
.00 M .06.
,DO M .15.
OIl
TAX CREDITS I
'AYtlENT
DATE
REeEI'T
NUNIER
DISCOUNT (+ I
1NTE"EST/'EN 'AID 1.1
AHOUNT 'AID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST-AND PEN,
TOTAL DUE
,DO
,00
.00
.00
. IF 'AID AFTE" DATE INDICATED, SEE REVE"SE
FOR CALCULATION Of ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS TNAN .1, NO 'AYHENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CU. YOU HAY IE DUE
A "EFUHD, SE~ "EVERSE SIDE OF TN1S FORH FD" INST"UCTIDHS.1
RESERYA TIll'"
PlJRllQlEIlf
HOTICEl
PAVM:N' I
REFUND (C") I
OBJECTIONSl
AIIIUN
"lRAllY<
CDlltRECTIOHII
DIIC~'I
~"ALTVI
INTERES'I
"
,'"
E.,.t.. of dlc.dent_ dvlhl on or before O.o~r 12, 1'12 ~~ If env'utur. lnt~r..t In the ..tltl l.,'fln.flrred
In po......on or enJoy.....t to Cl... . (coUI,.rIU Mneflol.rl.. of the d4Io-.nt ,ft,r thl IKplrlUon 0' ..,v .....e felr
11'. or for y..r., tna C~onw'Rlth hlrtbv .~pr...ly r...rv.. the r'.lt to .,pr,l,. ~ ...... trlnl'.r Inhlrlt~. ,.~..
.t the l...,ul Cl... I (ClOUI',rIU rite on .nv IUClh future Inter..t.
To fulfll1 the rlqulr..Mh of Slotlon U4a 0' thl Inh.rltltn<ll .net Elt,., '1M Aot, Act 21 of 1.tJ5, UZ P.I.
tlatlon 9140).
OetMh thl top portlDn of thlt Notlu Ilnd ,ub.U with your p.v..nt toU,. Rlllhtlr of WlIh prlnttd on thl 1'1"11'" ,ide.
.~".kI aMCk or lIonlY ord.r plv!lbll tOI REGISTER OF MILLS, AGENT
A r.fund of . t.~ credit, Nhich ~.. not r.q~.t.d on the TIM R.turn, ..y be raqu.,t.d by c~lltint an "Application
fOl' R.fund of Penn.vl",."I. Inh.rltlnc, and Utlt. TIIC" (REV-UU>' Application. .r. a",.Ulbl. .t thl Uff\ce
of the Algl.t.r of Will., .ny of thl ZJ R.~~u. Di.trlct Offlc.', or by c.lllng thl .p.clI1 Z4-hour
In,..rlng ..r~lc. nuablr. far furl' ord.~lngj In P.nn,ylv.nl. 1-'OO-56Z-20~O, out,ld. Plnn,ylvanll tnd
within loc.l H.rrl'bur, .r.. (7171 711-1094, TOOl (717) 77l-Z252 (HI.rlng I.,.lr.dOnlv1.
Any p.rty In tnt.r..t not ,.tl'fl.d with the appr.i....nt. ftllo~.nc. or dl.allowanc. of dlduotlon., or .'.....ent
of UIC (lnelucUng dllcount or lntera.t> .. .hown on thll Notice lIll.t obJKt within .hcty (60) d.v. of rlcllpt of
thll Notic. by I
--..rltten prot..t to the PA D.psrt.."t of Alvenu., 10lrd of App..II, Dlpt. Z618ZI,Hlrrllbur., PA 17126-1021, OR
--Illctlon to hl",e the IIltt.r Ht.r.lned at audit of the ICCount of the plr.on.1 r.prelentlti",., OR
-pllPfIl.1 to thl Orphltn" Court.
factu.l .rrorl dllco",arld on thl. ........nt .hould b. Iddreuld In wrlUng tOI PA D.part..nt of RniIftU.,
lurl.u of Indlvldu.l TalC'" AnNI po.t A,~.....nt AI~llw lJnit, DIp\' 210'01, Hlrrlsbur.. PA 17121-0601
Phone (711) 717-6505. S.. pqe 5 of thl bookl.t "In.tructlon, for lnn.rltancI TalC R.turn for' RIsldent
olCldent" <REV-ISO}) for an 'lCpl"".Uon of IldItlnhtraUvlh correctMlI. .!"rorl.
If MY tlM: duI 11 plld ,dthln thrH (1) calender IIOf1th. 1"Ur thti dIclMent'l Hlth, . fl"'l pfIrcM'lt (SiC) discount of
th41 t.1C p.'d I. .Uow.d,
Thl lliC t.1C ..,..ty nowparUclp.tlon p.n.lty II OQIIPUtH on the tot.1 of thl tlx and Intar..t .......d, ."d not
p.ld b.fore JllnUar~ II. 1"6, the first d.y .ft.r thl and of thl ta. .."..ty p.rlod. This non~partl(llp.tlon
penllty II IIPPAIIIbI. in the .... ..nnlr IInd In thl the .... U.I plr lad ... ~ou would eppesl the t.~ and Int.rllt
thlt ha. bien ..'....d I' Indl~ltld on thl. notlc..
Int.r..t I. ohlrl.d boglMlna with first dlY of cMllnquM\Cly, or nine (9) .onth. MlCI on. (1) day fro. the dlt. of
dlath, to thl d.t. of PSVHnt. "It" \llhl~h b.e... dlllnquant befora Jsnu"~Y I, 1912 b.ar Intar..t .t U.. rat. of
,lit (6iO ptIre-.nt per annu- C11IClUI.tld It I dldty nt. of ,00016~, All t.IC" which bttO... d.llnqutnt on and aUlr
January 1. 19aZ will be.r Intar..t .t Irati """Ich will Vlry fro. clllnder yllr to c.lendar y.ar with th.t r.t.
Innounold by thli PA Dlpart..nt of Rlvenu.. 'hi IlPfIlIoabl1 Inter..t rat.. for 1912 through 1'98 lrll
U!: Inten.t "ilIt. PIlh lnt.r..t Flctor Y.!!r lnter..t Rlt. DallY lnt.r..t Feetor
1'12 'IIX .000541 1967 ,y, .0ODlli7
1,.1 16Y. ,ODO~I' l'ea~1991 lIX .000101
19" .11;( .000101 1992 9~ ,0002i1t7
191i U~ . GOon' 1991-1994 7'1. ,000192
19" IQ~ .000214 199'S~1"1 9~ ,OOOZ~7
ROt"t.,..t 1. clloulatad '1 foUowlI
INTERElT . IALANCE DF TAH UNPAID H NUNIER DF DAYI DELINQUENT H DAILY INTEREST FACTOR
--lny HoUc. I..ued aftlr tho "IC b.cDlll' delinquent will refl.ct an Intar..t cllcul.Uon to flftun (15) dlW'
blYond thl d.ta 0' the .1I.....nt. If Ply..nt Is .lde aft.r the Int.,...t COllPut.Uon date .hOWn on thl
NoUc., additional Intorllt lIu,t bl C81cul.tad.