HomeMy WebLinkAbout97-00813
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FDA D"TE~ OF DEATH AFTER 12/31/91 CHECK HERE
IF A SPOUSAL :~
l'OVERTY CAlill!.Ui-ill!Mli>----L-.L-
FILE NUMBER
COM~m'/;~~~ Iir'1fFP.l\!WI1~lANIA
HAAAlsRcr~t,~2'l~ \" ,060 I
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
21-97-0613
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DECEDENT'S NAME (LAST, FI~ST, AND MIODLI: INlllALJ
Chron I !ltor Robert
SOCIAL SECURITY NUMf:H!A OAT~ Of DEATH DATE OF BIRTH
194-26-7189 07/21/1997 02/03/1935
~ounlY Cumber land
(If APPLICABLE) SURVIVING SPOUSE'S NAME (LAST.FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
Chronister .Josephlno A. 171-28-4616
X 1. Original Return OZ:--Supplemenlal Return
4. limited Estate D 4.. Future Inlerest Compromise
(lor dales 01 dealh ah.r 12-12-821
D', Decedent Died Testate [] 7, Docedent Maintained a living Trust
(Allach copX..?LyYlIIl (Allach il copy 01 Trustl
C pALL CORRESPO~DE~.!! AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
R 2 NAME COMPLETE MAILING ADDRESS
R ~ Ro'sr 1\, Irwin, ERq-,__~__ IRWIN, McKNIGHT'& HUGHES
S ~ TELEPHeNENllMBEA 60 West Pomfret Street
717-249-2353 Carlisle PA 17013
1, Real Eslale (Schadul. AI 1 None
2, Slocks and Bonds (Schedule BI (2) None
3, Closely Held Slo,k/Partnershlp Inleresl (S,hedule CI (3) None
4, Mortgages and Noles Recoivable (S,hedule 01 (4) None
5, Cash, Bank OepoSlls & Miscellaneous Persnnal Properly (S,h E) (5) 30.714.12
6, Jointly Owned Properly (Schedule FI (6) None
7, Transfers (SChedule 01 (Schedule LI (7) None
a, Tolal Dross Assels (Iolal lines 1-71
9. Funeral Expenses, Administrative Costs, Miscellaneous
Expense, (Schedule HI
10. Debts, Mortgage liabilities, liens (SchedulE) I)
11, Totill Deductions (Iolal lln.s 9 & 101
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests (Schedule J)
14. Net Value Suble,'lo Tax (lln. 12 minus line 131
15, Spousal Transfers (lor dates 01 dealh a"er 6-30-94 I
See Instructions lor Applicable PercentagB on page 2
{Include values !rom Schedule K or Schedule M.)
16. Amounl 01 line 14 ta)(ablo at 6% rat(l
(Include values !rom Schedule K or Schedule M.)
17. Amount 01 Line 141axable at 15% rate
(Include values from Schedule K or Schedule M,)
18, Principal tax due (Add tax Irom Line 15, 16 and 17,)
19.Credits/Sp Poverty Prior Payments Discount Inlerest
0.00 + 0.00 + 0.00 0.00
---- ----
20, If Line 191s greater than L1n. 18, enler the difference on Line 20 This Is the OVERPAYMENT,
[[] 0 !Check here II you are requeltlng a r.lund 01 your overpal!!!!.oi!J
21. If Une 18 is greater than Une 19, enter the difference on Line 21. This is the TAX DUE.
A. Enler the interest on lhe balance due on Line 21 A
B, Enter thetotill 01 Line 21 ilnd 21A on Line 21B This I. the BALANCE DUE,
Make Check PI Ible to: RI Isler 01 Willi. Agent
. . BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH · ·
Under penalties 01 perJury, I declare lhat I have examined this leturn, Including accompanying schedules and statements, and to thft best of my knowledge and bellof, It Is Irue,
correcl and complete. I declale that all real estate has ~een !eported allrue market value, Declaration 01 preparer other than the personal representative Is based on aU InformatIon of
which preparer has any knowledge
.Josephine A. Chron lst,er-Andsrson
PO !lox 10/.2
Cari j;;fe -, - -Pt.. - -]jojj - - - - - - - - -- - --
ATUAE OF PREPAAEAOTHEATHAN AEPAESENTATlVE IRW IN McKNIGHT & HUGHES
,'- },t~).~ /3, OI.L- ~~r~me-~-o;Ve\~-6H"t- -....-------------
Copyright (cl 19~~J,m software only CPSY9tems. Inc,
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COUNTY CODE
DECEDENT'S COMPLETE ADDRESS
366 Pot,ersburt Road
Cad,islo, PA 17013
YEAR
NUMBER
Os,
o a,
AMOUNT RECEIVED (SEE INSTRUCTIONS)
rema:f.nder
Remainder Return
(lor dillos 01 death prior to 12-13-821
Federal Estale Tax Return Required
Total Number of Safe Deposit Boxes
(8)
30,714.12
(9)
1,619.00
(10)
963.1.2
(11)
(12)
(13)
(14)
2,582.42
28.131. 70
None
28,131. 70
(15)__
28,131. 70 X 0% '
0.00
(16)
o . 00 X ,06 '
0.00
(17)
0.00 X 15'
0,00
(18)
0.00
(19)
(20)
0.00
0.00
(21)
( 21A)
( 21B)
0.00
0.00
0.00
DATE
l{,"/tf
DATE
1!1"(Yi'
Form 1500 (Rllv. 7-9'()
(,:,,((!(,F' V
COMMONWIALTH OF P!NNSVLVANIA
D!PARTMENT OF REVENUE
.UREAU OF INDIVIDUAL TAXES
INHLRItAltC[ TAl( IlIVISION
IInIT. ,~811601
tlARRlSlIURO, 'IA 111?S.lJ601
NOTICE Of INHERITANCE TAM
APPRAISEHENT, ALl.OWANCE OR DISAl.LOWANCE
OF OEDUCTIONS AND ASSESSHENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FELE NUMIER
COUNTV
ACN
04-27-98
CHRONISTER
07-21-97
21 97-0813
CUMBERLAND
101
ROGER B IRWIN ESQ
IRWIN MCKNIGHT AND HUGH
60 W POMFRET ST
CARLISLE PA 17013
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IH.\hl .. IH In,tn
ROBERT
E
[_~~_=~~t R.MITt.d'--~:J
MAKE CHECK PAVAILE AND REMIT PAVMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR VOUR RECORDS ~
R IV: Ui,"'i - iic - A j:ji " r iiF 97Y - NOYi' c i - O'p" i"tiA iiii'r iiN"CE" "fAx "A"PPR;i i' SEHEN'r;" Ai:i."oWANC E" oli"'" - -" - - - - - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF CHRONISTER ROBERT E FILE NO. 21 97-0813 ACN 101 DATE 04-27-98
TAM RETURN WAS I (X) ACCEPTED AS F1LEO
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l Est.t. (Schedule A)
2. Stocks .nd Bondi (Schedule 8)
5. Closely Held stock/Partnership Inter.st (Schedule C)
4. Hartg.,as/Notel Receivable (Schedule DJ
S. C.sh/B8nk Deposits/Kile. Parson.l Property (Schedull E)
.. Jointly Owned Property (Schedule fl
7. Transfer. (Schedule OJ
8. Total A...t.
I CHANGED
III
121
131,
14)
15)
101
171
,00
,00
,00
,00
30.714,12
,00
,00
1.1
APPROVED DEDUCTIONS AND EXEMPTIONS:
9, Fun.ral E~p.n.../Adn, COlt,/Hlsc, Expens.. (Schedull H)
10. Debts/Hortgage Liabiliti.s/Liens (Schedull 1)
11. Total Daductions
12. Nit Valua of TIX Return
U. Ch.,.itablI/Govlrnllllnhl aeqUlltsj Non-elected 9113 Trult. (Schedull J)
14, Hit Valua of Est.t. Subject to Tlx
If an a.....m.nt wa. il.ued previauIly, lin.. 14, 15 and/or 16, 17 and 18
r.fl.ct figurel that include the total of ~ return. a...I..d to datI.
ASSESSMENT OF TAX:
IS. Amount of Ll~. 14 at Spou,.l
16. Amount of Lin~ 14 taxable at
11. AMount of Lina 14 taxable at
11. Prinoipal Tlx Dua
NOTE I
rat.
lin.,I/CI... A rat.
Coll,t.re1/Cl... 8 rat.
TAX CREDITS:
PAYHENT
DATE
RECEIPT
NUHBER
DISCOUNT 1+)
INTEREST/PEN PAlO 1-)
1,619,00
963. !tZ.
1111
1121
(13)
(14)
191
llOI
115)
(16)
1171
28,131.70
,00
,00
X ,00=
M .06=
M ,15=
1181
NOTE I To in.ur. prop'"
credit to your account I
subll'lit the upper portion
of th1s forM w1th your
tlx pIYlIlant.
30,714,12
?CiB? 4'
28,131.70
,00
28,131,70
will
,00
,00
,00
.00
.00
,00
,00
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
IF TOTAL OUE IS LESS THAN $1, NO PAYHENT IS REqUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU HAY .E DUE
A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I
AHOUNT PAlO
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
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RESfIWATlOHI Elh.t.. of,d.oed,ntt dylnv on or bllorl Dlc..b.r iZI 1982 '* 1f IInv futu,.. Int.rl.t In thl ..tat. I. tranthrrtd
In po.....loM or "njoYlIllnt to Cohn. (col1I1t.ra1) bln,flel.rle. of thl dle.dlnt aUer thl Ixplration of MY ..tat. for
Iii. or for yurl, thl COMMonWlalth hereby IIlPrll.lv r...rv.. thl right to ItPprah. and auu. tran.f,r Inheritanc. hlt8,
at the hwful CHIn B (001 ht.r/ll' ration IIny 'IJGh future Inter..t,
PtJRtIOSE OF
HOnCE I
To fulflll thl rlqulr...ntl of ~.cUon 2140 of thl Inh.rltllncl and Estllto Tall Act, Act 21 of 1995. (12 P.S,
SICIlian 9140),
PAVHfNT I
Detach thl top portion of this Notice /lnd sub,lt with YOUI' pa.....nt to thl R,glshr of Willi printed on V'll r'\Jln. ,tde.
.-"aka chick or ",on..,. order paYllble tOI REGISTER OF MILLS, AGENT
REFUND (tAl I
A r.fund of !I tax ~r.dlt, which Will not requested on the Tftl( Return, 11I8.,. b. r.qu.st.d b.,. cOlllpl.t IrlQ an "AppllClfttlon
for Refund of Pennsylvania Inhlritanc. and Estet. Titl(" (REV"13UL Applications are avallable Itt thlOfflce
of the Reglstlr of Wills, hn.,. of the .B Aevlnue Dlttdct Office., or b.,. calling the speclII l4-hour
ftnl..erlng service nuee,.s for for.. ord.r.\n(ll In Pennsylvl!Inlll 1-8G0-16l-20S0, outsld. Penns.,.lvftnlft l!Ind
within locnl flarrllburg luea (7111 787-80lJ4, TDOI 0171 71Z-lZS1 IHurlng 11IIpalred Onlyl.
OIJECT1OHSI Any part.,. In Inte,...t not uthfl.d with the appralt",ent, 811owan<:e or dllallowance of deductlonl, or as....eent
of tax (including dhcount or Inhrntl RS shown on this Notlce".utt Object within .ll(ty (601 da.,.. of recll!pt 0'
thh tolotlu byl
--written protut to the PA Depart...nt of Aevenue, Board of ApPllall, Dep," 241021, ttarrltburg, PA 11128-I'lZ', OR
.R.l.~tlon tll have the llIatter deter.ln.d at t1lldlt of the account of the personal r.pr...ntatlve, OR
--8pp..l to the Orphans' Court.
AllIUM
ISTRAT1VE
CORRECTIONS I
Factual errors dhcov.red on thh u.e..,ent lihould t:II addr....d In writing tOI PA n.parteent of Revenu.,
!ur.au of Individual Tax.., ATTNI POlt '-..unal1t kovlow Unit, Dapt. 2B0601, tlarrl!lburg, PA 11128-0601
Phon. (17) 7B7"6S0S. s.. paga 5 of tha booklat "Instructions for Inh.,'ittlnc. fiX Return for a Autd.nt
Dee.d.nt" (REV-ISDn for an ollPlanatlon of 1tdlllnlstratlv.ly correctable error..
DISCOUNT I
If any taM dua Is paid within thr.. (31 calendar ...onth. aft.r the dec.d.nt's death, " fiv. p.rc.nt (5%) dhcount of
the tal( paid II allow.d.
PENAL TV I
Thn IS% taM a.nut.,. nonMpartlclpaUon panalty i. cueput.d on the total o~ the till( and Intarut Bu....d, and not
paid b.fora January 18/ 1'1)6, tha Hr.t day aft.r tha iiiI'd of tha taM "",n..ty ".rlod. fhlt non-parUdplltlon
penal ty I. appealable ln the la.o IIlmner Ind In the the .a.. t 111I8 per lad '" you would appeal the taM and Int.r"t
that has b.an a......d .. Indicated on this notlo..
INTEREST I
lnt.r..t Is charg.d beginning with first day of dellnquenc.,., or nine (lJ) 1II0nthl and one O) doy fro. the da" of
death. to the date of paYII.nt, TaM.' which beca.. delinquent ba10re January I, 1'8Z bear int.r.st at It.". r.ta of
alx (6%) JI.rcal'lt p.r annuli calculat.d at a dally rate of ,000164, oUl tal(" which b.e.... dallnquent on and aUar
January I, 1962 will bear Int.rut at II rat. which will vary fro. oalandar y..r to calendllr y8lr with that rat.
Itflnounc:ad by the PA Oepart..nt of Rav.nue. Th. 8ppllcllble Int.rut rllt.. for 1982 through 1998 ar81
'!!.!! Il\t.r..t Rat. OallY Intere.t Fl'Ictor !!!! Inter..st Aate Dally Inter.st ractnr
1982 ZO% ,GOOS48 1987 9% .000241
19U 16% .0004U 1'8B-I991 11% .000301
1911,. 11% .000301 1991 9% .000Z47
1985 13% ,0003S6 1993-1994 7% .000192
1'" \f)% ,000274 1995-19lJ8 9% ,0(10241
'.lnt'r..t it ClIIlcuht.d at fol10w"
INTEREBT . BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice Inu.d flfter the ta" baco... delinquent will r.fI.ct an Int.rut clllcullltlon to flft..n (IS) day.
b.yond the dlte of the au.....nt. If paYIIl'ant 11 ..de after tha Int.r..t co.putatlon date shown on the
Notlc.., llddltlonel Int.r.st .Utt b. calculated.