HomeMy WebLinkAbout97-00726
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
REV. 1500 EX + (7.941
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COMMONWEALTH 0' PENNSYLVANIA
DEPARTMENT 0' REVENUE
DEPT, :180601
HAIIRISIURG. PA 11128.0001
OEClDlNT'S NAMEjIAS'. fiRST, AND MIDDLE INITIAL)
Williams, Madge M.
SOCIAL SECURity NUMIlU
DATE 0' DlATH
FOR DATIS OF DIATH AFTER 12131/91 CHICK HERE
If A SPOUSAL
POVIRTY CREDIT IS CLAIMED 0
FlU NUMBER
YEAR q 7
}d.~'
COUNTY CODE cJ... /
NUMBER
lI' A"LlC""lrl SUIVIVINCi VOUlt.S IIlAMf !LA$!, "151 "''''0 MIPOtll"'IlI.lLI
DECEDENT'S COMPtH! AOOIU.U
26 Cumberland Estates Drive
Mechanicsburg, PA 17055
CO"" Cumberland
AMOUNT RECflVED ISH INSTRUCTIONSI
384-32-5417
12/2/96
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lIil::$IoII
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~ 1. Original Return
o 2. Supplemental Return
OJ.
05,
o 4. Limited Eslole 0 40, Future IntereSI Compromi5e
(for dales of death after 12.12.82)
~ 6. Decedent Died Testate 0 7. Decedent Maintained 0 living Trusl
IAlIach capy af Willi IAlIach capy af Trust)
ALL CORRESPONDENCE AND CONFIDENrlAL rAX INFORMArlON SHOULD BE DIRECrED ro:
NAME COMPUTE MAILING ADDRESS
Clifford J, Williams, Jr. 26 Cumberland Estates Drive
TElEPHONE NUM'" Hechanicsburg, PA 17055
691-0440
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I. R.al Esla'. ISchedule AI II I
2. S'acks and Bands (Sched"le 8) I 2 }
J. Closely H.ld S'ock/Porlnershlp Inter,,' ISchedule CJ I 3 )
4. Mortgages and Notes Receivable (Schedule OJ ( 4 )
5. Cosh, Bank Deposils & Miscellaneous Personal Property 15)
ISchedule E)
6. Joinlly Owned P'ope,'y (Sch.dul. F) ( 6 I
7. T,onsf", (Sch.dule G) (Schedule LJ (71
8. Total Gross Assets Ilotallines 1.7)
9. Funeral Expenses, Administrative Costs, Miscellaneous (9)
Expenses (Schedule H)
10. Debts, Morlgage liabilities, liens (Schedule I) (10)
11. Tolal Deductions Ilotal lines 9 & 10)
12. Net Value of Estate (line 8 minus line 11)
13. Charitable and Governmental Bequests (Schedule J)
14. Net Value Subied to Tax (line 12 minus line 13)
15. Spausal Transfers (for doles of death after 6.30.94)
See Instructions for Applicable Percentage on Reverse
Side. (Include values from Schedule K or Schedule M.I
16. Amount of line 14 taxable at 6% rale
{Include values from Schedule K or Schedule M.I
17. Amounl of line 14 taxable at 15% role
(Include values from Schedule K or Schedule M.)
18. Principal lox due (Add fox from lines 15, 16 and 17.)
19. Credits Spousal Poverty Credit Prior Payments
(15)
(16)
(17)
+
+
DAt[ 0' BIRTH
1/14/09
Remainder Return
(for dales of death prior to 12.13.821
Federal Estate Tax Return Required
- 8. TOlol Number of Safe Deposit BaKes
1,938.50
2,592.73
3,661.43
(11)
(12)
113)
(14)
X._=
869.80
x .06 =
20. If line 19 is greater Ihan line 18, enter the difference on line 20. This is the OVERPAYMENt.
a o kill mr.I 'II.hH...I.....l...U.JIU>l.l.J1.J.1 f1.I.... C:JlTr.r.I":'f.... .J.,..l....,u!1.!1...u[>ljl.. """""
21. If line 18 is greater Ihan line 19, enter the difference on line 21. This is the TAX DUE.
A. Enter Ihe interest on the bolance due on line 21 A.
B. Enler Ihe 10101 of line 21 and 21A on line 218. This is the BALANCE DUE.
Make Check Payabl. '0: Regil'.r of Will., Agent
>- >- BE SURE ro ANSWER ALL QUESTIONS (IN REVERSE SIDE AND TO RECHECK MArH -<-<
U~d" penolties of pe'ju,y, I declare ,hot I ho'e ..amined Ihi, relurn, including occomponying schedules ond stolements, and 10 ,he b"l of my knowledge ond b.li.f.
it IS ',ue, Co..ecl and compl.... I deela,e Iho' 011 '"01 "'o'e hos been repo,'ed a' I'ue mork.. ,alu., Oeclo,ation of prepare' a'h" Ihon the pe"onol '"p,esenlali,o i. \
Dosed on 011 inf r alion of which preparer has any knowledge.
')IGNATU E f PE R~SPO 51B fOR filiNG RE RN ADDRESS DAlf
>- .z& cvNf.JE((L/l/LiJ t::o,TA,E HEClIIJIViC51!:v,f't\ f", t105S' 'i'k~( y7
ADDRESS DATE t
"\d.\\ 'h
x .15 =
Discount
(181
Interest
(191
(201
121)
121A)
1218)
3425 Simpson Ferry Rd., Camp Hill, PA
,'"""'-~---' ,
\,
17011
18 )
4,531. 23
3,661.43
869.80
869.80
52.19
52.19
52,19
52.19
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-1
Act #48 of 1994 provide. for the reduction of the tax rates impoled on the net value of transfellto or for
the use of the spouse. The rate. a. prescribed by the statute will be:
e 3% (.03) will be applicable for estate. of decedents dying on or after 7/1/94 and before 1/1/96
. 2% (.02) will be appftcable for eslates af decedenls dying on or after 1/1/96 and before 1/1/97
. 1% (,Ol) will be applicable for estates of decedents dying on or after 1/1/97 and before 1/1/98
e Spousal transfers occurring on or after 1/1/98 will be exempt from inherilancetax,
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (v') IN THE APPROPRIATE BLOCKS.
YES NO
1. Did decedent make a transfer and:
/
a. retain the use or income of the property transferred, .......................................................
b. retain the right to designate who sholl use the property transferred or its income, ...............
.,/
c. retain a reversionary interest; or ...................................................................................
./
d. receive the promise for Iile of either payments, benefits or core~ .......................................
2. If death occurred on or before December 12, 1982, did decedent within two yeors preceding
death transfer property without receiving adequate cansiderotian~ If death occurred oller
December 12, 1982, did decedent transfer property within one year of death without receiving
adequate considerotian~........ ...........................................................................................
3. Did decedent own on 'in trust for' bonk account at his or her death?.....................................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YESr
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
.1Y.1~O' u. ,).111
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RITURN
RESIDENT DrCIDINT
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
ESTATE OF
Madge M. IUlliams
(All prop.rty folntly-own.d with the Right of Survlvonhlp mUll b. dlldol.d on Sch.dul. F)
N~T~~R DESCRIPTION
1. Bell Atlantic Telephone Refund
2. Blue Cross Health Insurance Reimbursement
3. Sunrise Memorial Gardens - Cremation Reimbursement
4. Bethany Village - Rental Refund
5. State Farm Fire & Casualty Insurance Refund
6. Refund - 1996 Federal Income Tax
7, Rocking Chair
8. End Table
Plea.e Print ar Ty e
FilE NUMBER
(Aflach additional 8\1,H )C 11" shccII if more spece is needed.)
TOTAL (Also enter on line 5, Recapitulation) S
,"7'T~:,"","--",,,,,v,,,,._,,,,,,,,,,.,,,,-,,~,,,,,,-,~,,.,,-~,,-~,. -.
VALUE AT
DATE OF DEATH
8,20
38,40
150,00
1,389.76
49.14
283.00
10,00
10,00
uv.u~ (h IIHII
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. 9-
,
SCHEDULE F
JOINTLY -OWNED PROPERTY
COMMONWiAlTH 0' '(NN~nY"'NIA
INHERITANCI tAX RnURN
RESIDENT DeCEDENt
ESTATE OF
FILE NUMBER
Jolnl t.nont(o):
Madge M. Williams
NAME
A. Cliffird J. Williams, Jr.
ADDRESS
26 Ct~berland Estates Drive
Mechanicsburg, PA 17055
RELATIONSHIP TO DECEDENT
Son
B.
C.
Jolntly-own.d prop.rty:
IrEM
NUMBE
1.
LmER
FOR
JOINr
TENANr
A
DECD'S DOLLAR V AWE OF
% INr. DECEDENT'S INTEREST
DATE
MADE
JOINT
TOTAL VALUE
OF ASSET
DESCRIPTION OF PROPERTY
1991 Mellon Bank
Checking Account
111440006524
5,185.45
50%
2,592.73
TOTAL (Also enter on line 6/ Recapitulalion)
(If more space is needed insert addifianal sheefs of same size)
s
2,592.73
UVI)IIUtI7.l11
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COMMONWEAltH Of PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENt DECEDENt
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
EsrATE OF
ITEM
NUMBER
Please Print or Type
[LE NUMBER
Madge M. Williams
DESCRIPTION
1.
A. Funeral Expenses:
B.
1.
Memorial Service - Pastor Stipend
Memorial Service - Organist
Malpazzi Funeral Home - Cremation Service
Administrative Costs:
Personal Representative Commissions
Social Security Number of Personal Representative:
Year Commissions paid
2. Attorney Fees
3.
A.
C.
1.
2.
3.
4.
5.
6.
7.
8.
Family Exemption
Claimant Clifford J.
Son
Wi 11 ; RJIlS, Relationship
Jr.
Address of Claimant at decedent's death
Street Address 26 Cumberland Estat"s Driv"
City Mechanicshut:g State PA Zip Code 170~ ~
Probate Fees
Miscellaneous Expenses:
November Beautician Charges
Alert Pharmacy - Bethany Village
Bethany Village - Co-insurance
Postage
Mileage - Apartment Disposal
Mileage - Safe Deposit Inventory/Account Closure
H&R Block - Tax Preparation
Pledged Donation to Daughter's Nursing Home -
Margaret Maul Center
TOTAL (Also enter on line 9, Recapitulation)
(II more space is needed, insert additional sheets 01 samo size.)
AMOUNT
50.00
25,00
939.00
1,938.50
30.00
25.20
,61
1.92
7.20
9.00
135.00
500.00
5 3,661.43
UV,UlJfhlUll
EsrATE OF
ITEM
NUMBER
1.
ITEM
NUMBER
.
COMMONWUUH O' ,fNN$nYANIA
INM..ltA,NCI 'AX "'U.N
UlIDIN'OICIOIN'
SCHEDULE J
BENEFICIARIES
FILE NUMBER
Mad e M. Williams
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
AMOUNr OR
SHARE OF EST ArE
A. Toxable Bequelh:
Clifford J, Williams, Jr.
26 Cumberland Estates Drive
Mechanicsburg, PA 17055
Son
100%
NAME AND ADDRESS OF BENEFICIARY
AMOUNr OR
SHARE OF ESTATE
B. Charitable and Governmental Bequests:
1.
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) S
(If more space is needed, Insert additional sheets of same sile)
LAST WILL AND TESTAMENT
Q.E
MADGE M. WILLIAMS
I, MADGE M. WILLIAMS, noW of ~lechanicsburg, Cumber land county,
pennsylvania, being of sound and disposing mind, do hereby make,
publish, and declare this to be my Last will and Testament, hereby
revoking and making null and void all prior Wills and codicils made
by me at any time heretofore.
ITEM 1. I direct that all my legally valid debts,
funeral and administrative expenses, and debts incurred or payable
because of my death, shall be paid by my Executor, hereinafter
named, from my residuary estate as soon after my death as
practicable. All death taxes, including federal, state, and other
death taxes, with respect to the property forming my gross estate
for tax purposes, whether or not passing under this will, including
any interest or penalty imposed thereon, shall be considered an
expense of administration of my estate, without apportionment or
right of reimbursement. Taxes on future interests may be prepaid.
ITEM II. I bequeath my household and personal effects,
jewelry, automobiles, and other tangible personalty of like nature
outright to my son, CLIFFORD J. WILLIAMS, JR" if he survives me by
thirty (30) days. If he does not so survive me, I make said
bequest outright to MICHAEL JOHN WILLIAMS.
ITEM III. I give, devise and bequeath all of the residue
of my estate, whether real, personal, or mixed, and wherever
situate, including any property subject to any power of appointment
which I may now have or hereafter acquire, outright to my son,
CLIFFORD J. WILLIAMS, JR" if he survives me by thirty (30) days.
If he does not so survive me, I make said bequest outright to
MICHAEL JOHN WILLIAMS. I am making no provision for my daughter,
THERESE WILLIAMS, and direct that she should have no interest in my
estate whatsoever.
ITEM IV. The interest of beneficiaries hereunder shall
not be subject to anticipation or to voluntary or involuntary
alienation.
ITEM V. I hereby appoint my son, CLIFFORD J. WILLIAMS,
JR., as executor (the "Executor"), of this, my Last Will and
Testament. In the event of his refusal or inability to so serve,
I then nominate and appoint MICHAEL JOHN WILLIAMS, to serve in such
capacity as Executor.
2
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ITEM VI. I direct that my Executor shall not be required
to give bond or post any other security for the faithful
performance of duties in any jurisdiction.
ITEM VII. Any person who shall have died at the same time
as me, or in a common disaster with me, or under such circumstances
that it is difficult or impossible to determine who died first,
shall be deemed to have predeceased me.
ITEM VIII. My Executor shall have the following
powers in addition to those invested by law and by other provisions
of my Will applicable to all property, whether principal or income,
exercisable without Court approval, and effective until
distribution of all property:
A. To retain any investments I may have
at my death so long as my Executor may deem it advisable
to my Estate so to do.
B. To vary investments, when deemed
desirable by my Executor, and to invest in such bonds,
common trust funds, stocks, notes, real estate mortgages,
or other securities or in such other property, real or
personal, as my Executor deems wise, without being
restricted to so-called "legal investments".
3
C. In order to effect a division of the
principal of my Estate or for any other purpose,
including any final distribution, my Executor is
authorized to make said divisions or distributions of the
personalty and realty partly or wholly in kind. If such
division or distribution is made in kind, said assets are
required to be divided or distributed at their respective
values on the date or dates of their division or
distribution.
D. To sell either at public or private
sale and upon such terms and conditions as my Executor
may deem advantageous to my Estate, any or all real or
personal estate or interests therein owned by my Estate
severally or in conjunction with other persons or
acquired after my death by my Executor, and to consummate
said sale or sales by sufficient deeds or other
instruments to the purchaser or purchasers, conveying a
fee simple title, free and clear of all trust and without
obligation or liability of the purchaser or purchasers to
see to the application of the purchase money or to make
inquiry into the validity of said sale or sales; also, to
make, execute, acknowledge, and deliver any and all
deeds, assignments, options, or other writings which may
be necessary or desirable, in carrying out any of the
4
IN WITNESS WHEREOF, I have hereunto set my hand and seal to
this my Last Will and Testament,
pages, this ~ day of C
consisting of six (6) typewritten
, 1992.
f7;.iIJr '?!ILilYh~ (SEAL'
We, the undersigned, hereby certify that the foregoing Will
was signed, sealed, published and declared by the above-named
Testatrix, MADGE M. WILLIAMS, as and for her Last Will and
Testament, in the presence of us, who at her request and in her
presence and in the presence of each other, have hereunto set our
hands and seals the day and year above written, and we certify that
at the time of the execution thereof, the said Testatrix was of
sound and disposing mind and memory.
I~~~
residing at ;;t i /.fvt,~ 'Yt.
J~L~.t: J7tJ ~~
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residing at ,?,;J.f' Idt. -, fl}....
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'ndrAi~ >?'n~
6
COMMONWEALTH OF PENNSYLVAHX1.1
COUNTY OF ~ ~
ss. :
We, MADGE M. WILLIAMS, the Testatrix, and
~u I :)'. E:s D(jSI Iv , and IhlM6MR ,.. tJ~~, ,the witnesses,
respectlvelY, whose names are signed to the foregoing instrument,
being first dulY sworn, do hereby declare to the undersigned
authority that the TestatriX signed and executed the instrument as
her Last Will and that she had signed willingly, and that she
executed it as her free and voluntary act for the purposes therein
expressed, and that each of the witnesses, in the presence and
hearing of the Testatrix, signed the Will as witness and that to
the best of his/her knowledge the Testatrix was at that time
eighteen years of age or older, of sound mind and under no
constraint or undue influence.
~~~ :ld~
witne}frd
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witness
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subscribed, sworn to and acknowledged before me by the Testatrix,
~GE M. WILLIAMS. and subscribed and sworn to before me by
'" ':\ ~m and ~.. ~ ,witnesses, this In"'-
day of ~ . 199 .
(SEAL)
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PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
I
,,_". 1'..
COMMONWEAlTH OF PtNNS'fl VANIA
DEPARTMENT OF ReVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT280601
HARRISOUAG. PA \ "'28.060\
RECEIVED FROM:
I
CLIFFORD J WILLIAMS JR
26 CUMBERLAND ESTATES DRIVE
MEQlANICSBURG, l'1\ 17055
FOl.DHtnE
ESTATE INFORMATION:
FILE NUMBER
;:l1_1QQ'7-().,;JJ.,.
N.ME OF DECEDENT (LAST)
c:;,C::f\l ~~u_~?-C;u 1 '7
(FIRST I
DATE OF PAYMENT
Q /()? /1 9"17
POSTM.RK O'TE
R /?9/.1'33J_
COUNTY
rllM1'II"RI A~JT>
DATE OF DEATH
REMARKSCLlFFORO J WILLlAI1S JR
SE,\iCHECKll 1,,654
, '
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No./\A 21 :.695
m:VllliltX.l\\.96)
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
1 (I \
<<5 =' ;...2-
FOlDHE.fl.E -
(Mil
TOTAL AMOUNT PAID
~52. 19
,., C~j
"/VI, r V '
. // ~. I 1 /.,
RECEIVED BY ,/ (,/(c/' ,(/. I> I ,! ,"~ I-'f/I/,
'/ I ~ pi -J-
~1ARY c, L~ISA),'I",I/ A7'J,&;t
REGISTER OF WILLS ~
- It' . . ~ )~.' "/', ': ~:;
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COMMONWEALTM OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INti[RHAHCE UlC DIVISION
D[PI. ~lSObOl
tiARAlSBURG, PA 171Za-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT. ALLOWANCE OR OISALLOWANCE
OF OEDUCTIONS AND ASSESSMENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
CLIFFORD J WILLIAMS JR
26 CUMBERLAND ESTATES
MECHANICSBURG PA 17055
12-15-97
WILLIAMS
12-02-96
21 97-0726
CUMBERLAND
101
AIIlount Rein! Had
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MADGE
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ....
iiEV:isi,-j-Ex-Ajijo--iiI9-:97rNcITicniF-YNHEififi,ficE-YAx-jippRIisEi,iEN'f,--AL1-ciwilNCE-bii-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF WILLIAMS MADGE M FILE NO. 21 97-0726 ACN 101 DATE 12-15-97
TAX RETURN WAS: I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l Est.t. (Schedule A)
2. Stocks and Bonds (Schedule 8)
3. Closely Held Stock/Pa~tn.rshlp Interest (Schedule C)
4. Hortgages/Notes Raceivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. ~olntly Owned Property (Schedule f)
7. Transfers (Schedule G)
8. Tot.l Assets
CMANGED
(1)
12)
(3)
(4)
ISl
16l
17l
.00
.00
.OG
.OG
1.938.50
2,592.73
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H)
10. Debts/Hortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax R.turn
13. CharUab1e/Governlnenta1 Bequests; Non-.lectod 9113 Trusts (Sch.dule J)
14. Net Value of Est.te Subject to Tax
If an assessment was issued previOUSly, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of ALL returns assessed to date,
ASSESSMENT OF 'fAX:
15. AMount of Line 14
16. AMount of Line 14
17. AMOunt of Line 14
18. Principal Tax Due
NOTE:
at Spousal rate
taxable at Lin..l/Class A rat.
taxable at Coll.t.ral/Class B rate
TAX CREDITS:
PAYMENT
DATE
08-29-97
RECEIPT
NUMBER
AA211695
DISCOUNT I'l
INTEREST/PEN PAID (-)
.00
. If PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
(9)
(10)
3,661.43
.00
NOTE: To insure proper
credit to your account,
subnit the upper portion
of this forn with your
tax payment.
4,531.23
(lll
112l
113l
(14)
3.661 43
869.80
.00
869.80
f
I,
f
,-"
!'
If TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI. YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
(15)
(16)
(17)
.00 X .00=
869.80 x' 06=
.00 X .15=
(18)
AMOUNT PAlO
52.19
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
52.19
.00
52.19
52.19
.00
.00
.00
RESERVATIO., E.t.t.. 01 d...d.nt. dyln. on or b.for. O....b.r 12. I'.' " II .ny lutur. lnt.r..t In tho ..t.t. I. tr.n.l.rr.d
in possession or enjoyment to Cla5S B (colletorell beneficiaries of tho decedent after the expiration of any .stata for
Ilf. or for years, the CogMonwealth hereby expresslY rosorves tho right to appraise and assess transfsr InherItance Taxe'
at the lawful Cless B (collateral) rate on any such future interest.
OBJECTIONS: Any party in into,..st not satisfied with the appraisement, allowance or disallowance of deductions, or aS$.ssm8nt
of tax (including discount or inter-lISt) as shown on this NotieR must objQct within sh:ty (60) days of rec,lipt of
this NoUce by:
PURPOSE OF
NOTICE:
PAVHEH1:
REFUND (CR):
ADHIH
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the require.ents of Section 2140 of the Inheritance and Estata Tall Act, Act 21 of 1995. 02 P.S.
Section 9140).
Detach the top portion of this Hotice and sub.it with your pay~ont to the Registor of wills printed on the ryverse side.
~-H8ke check or 1II0noy order payabie to: REGISTER OF MILLS, AGENT
A refund of a tall credit, which was not requested on the Tall Return, may ue roquested by cOlllpleting an "APplication
for Refund of ponnsylvania Inheritanco and Estato Tax" (REY~1313). APplicatIons are avaIiabie at tho Offico
of the Register of Wills, any of the 23 Ravenue District OffIces, or by cai1Ing the special 24~hour
answering sorvice nUlllbers for for.s orderIng: In Pennsylvania 1-800-362~2050, outside PennsYivania and
withIn 10cai HarrIsburg area (117) 181-8094, TOOl (117) 772~2252 (Hearing IepaIred Dniy).
~~wrItton protsst to the PA Depart.ent of Revonue, Board of AppealS, Dept. 281021, HarrIsburg, PA
.-e1ectIon to have the ~atter doter.Ined at audit of the account of the personal ropresontative,
-.appeal to the Orphans. Court.
17128-1021,
DR
OR
Factual errors discovered on this assoss.ent should be addrossod in writing t13: PA Depart.Cllnt of Revenue,
BureaU of IndIvidual Taxos, ATTN: Post Assesslllent Review Unit, Dept. 280601, HarrIsburg, PA 11128-0601
Phone (717) 187-6505. See page 5 of tho booklet "InstructIons for InherItance Tax Return for a Resident
Decedent" (REY-150l) for an explanation of ad.InistrativolY corractable errors.
If any tall due Is paid withIn three (3) calendar .onths after the decedont.s death, a fIve percont (5X) dIscount of
the tall paId 15 allowed.
The 15i:: talC alllr1uty non~particIPation penal ty is cOlllputod on the total of the tax and Interest assnsed, and not
paid bOforo January 18, 1996, the first day aftor the end of the tax a.nesty porIod. ThIs non.particlpatlon
penalty Is appoalable in the salll. .ann.r and in tho the samo tl.. poriod as you would appoal tho tall and intorost
that has b..n asses sod 85 indicated on thIs notice.
Interest is charged b.ginning with first day of delinquency, or nIne (9) 1II0nths and one (1) day fro. the date of
doath, to the date of pay.ont. Taxos whIch boca.o delinquont bofore January I, 1982 boar intor.st at tho rato of
six (6i::) percont por annum calculatod at a daily rato of .000164. All talCoS which becamo dolinquont on and aftor
January 1. lq82 will baar Interest at a rate which will vary fro~ calendar yoar to calendnr yoar with that rata
announced by the PA Departmont of Rovonua. Tho applicablo Intorost rates for 1982 through 1998 are:
'!!!! Intorost Rate DailY Interost Factor :!!!r Intel'ost Rate Dally Interest Fllctol'
1982 lOX .000548 1987 9i:: .000247
1983 16i:: .000438 1988-1991 Hi:: .000301
1984 11% .000301 19q2 9i:: .000247
1985 13% .000356 1993-1q94 n .000192
1986 10% .000274 1995-1998 9X .000247
-.Interost is calculated .. follows:
INTEREST = BALANCE OF TAX UNPAIO X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued aftor tho ta~ boco.os dylinquent will roflect an intorost calculation to flfteon (IS) days
boyond the date of the assosSlIlont. If paYlllont is .ade llftor the interest cOlllputation dato shown on tho
Notice, additional interest .ust be calculatod.