HomeMy WebLinkAbout97-01012
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COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
NOTICE OF NONRESIDENT INHERITAHCE
TAX APPRAISEMENT, ALLOHANCE OR
DISALLOHANCE OF DEDUCTIONS,
AND ASSE8SHENT OF TAX
DATE
ESTATE OF
DATF OF DEATH
FILE NUMBER
COUNT V
ACN
t___ A.o".!!( R.Ii-IIt.d._ -=~3
MAKE CHECK PAVABLE AND REMIT PAVMENT TOI
PA DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 1712B-060i
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
it"ilj:S3'i '-ix"ifii"Coi-:9'7 j' 'Nor-icE ''OF' N'ONREsiiii'Nf-iifliiilYf ANcE "TAX "Ai'-PRAlsii1EtiT~ '"ALL'OwANcE" oil""""
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF RUSSELL NANCV F FILE NO. 99 97-0685 ACN 101
TAX COHPUTATION METHOD ELECTED, I X I FLAT RATE I I PROPORTIONATE
TAX RETURN HAS' I XI ACCEPTED AS FILED I I CHANGED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l Estat. ISoh.dula Al
2. Stack. and Bondi (Schedull 8)
5. Clo..ly Held stock/Partnlrship tnt.rlst (Schedull Cl
4. Hortgl,../Not.. Rlclivable (Scnedull D)
S. C'lh/Blnk 0,poI1tI/HlIC. Plrlonal Property (Schedull E)
6. Jointly Owned Property (schedull F>>
7. Transfer. (Schedull OJ
I. Tobl Au.to
If III rt.....mlln'l: ioU :l.libUi.. pr.eviuusl.j/, li.ns. 14, 15 and/or Iii, 17 Ind 1&
reflect figure. th.t include the tot.l of ~ return. .......d to d.t..
ASSESSMENT OF TAXI
1S. AMount of Lin. 14 et Spou..l
1~. ..aunt of tin. 14 taxabll at
17. AMount of Line 14 taxabla at
18. Principal T.x Due
TAX CREDITS I .
PAYMENT
DATE
IUREAU OF INDIVIDUAL TAKES
tMHtRI lANCE UK DIVISION
nEPt.' 210&01
11ARRISlURO, Pot 1712l~O&OI
COHEN a TROXElL
STE 460
7601 LEWINSVILLE RD
MCLEAN VA
22102
APPROVED DEDUCTIONS AND EXEMPTIONS:
.. Funerll Exp.n..a/Ad.. CoatR/"llc. Expan,.' eSchadull H)
10. Debt./Hort.... Llabllltl.s/Ll.ns ISoh.dul. I)
11. Total D.ductlon.
12. Hat Value of Y.~ Return
15, Charltabla/Goyarn..ntal 'aqua.tl eSch.dul. J)
14. N.t V.lu. of E.t.t. Subj.ot to Ta.
NOTE I
rat.
Lin..l/Cl... A rat.
Collataral/Cl... 8 rata
RECEIPT
NUMIER
DISCOUNT ("
INTEREST/PEH PAID 1-)
111.\11 !lilt tU.UI
12,,22-'17
RUSSELL
10"13-96
99 97-0685
NON-REllIDENT
101
NANCV
F
DATE
12-22-97
III
(2)
(31
(4)
(5)
1.,
(7)
.00
.00
.00
.00
.00
.00
..:1!
NOTE I To inlura proper
cradit to your account,
'UbMit the upper portion
of this for~ with your
ta~ pay",.n t .
(II
.00
e.)_----:..~
1101 .00
.00
.00
. 00
.00
will
Ill)
1121
(13)
(14)
(1S)
11&1
(171
.00 X .00-
.00 X .06.
.00x.1S'
1111
.00
.00
-
.00
.00
AMOIlNT PAID
--
TOTAL TAX CREDIT .O~
BALANCE OF TAX DUE .~
INTEREST AND PEN. .00
. TOTAL D~_ __----'-~
I If TOTAL DUE IS LESS THAN '1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY BE DUE
A REFUND, SEE REVERSE SIDE DF THIS FORM fOR INSTRUCTIONS. I
. IF PAID AFTER DATE INDICATf.D, SEE REVERSE
FOR CALCULAnON OF ADDITIONAL IN'lEREST,
RESERVATION, E,Ute. 0' dloldlntt clvJng on 01' b.forl Olel.ber 12, 1982 -. If any future Intlrut In thil Utltl iI
trln.hnld ln po.....ioll or .njo~Il..nt to Cl... I (ooUlt.raU b.n.fiel.ri.. of thl dIQf!d.nt aft.r thl IlCplr.tlon of any ..t.tl
for li'. or for Ylflf" thl COII.onw..ith hlr.by IMPrll.l~ r...rv.. thl rJoht to apprai.. end .".,. traN,f.r Inh.rlt.no. laM"
.t the iewful C1I.. B (oolilt.r.i) rdt. on any luoh future IntlrQ,t.
PURPOSE Of
NOTICE I
OeJECTIONSI
AOMIN~
ISTRAlIVE
CORRECTIONS 1
DISCOUNT I
REFUND (CR) I
PENALTY'
INTEREST I
TO REMIT
PAVMEHTI
To fuiflll thl requirl"lnt, of Sletlon ZI~O af thl lnhlrltenol and Eltatl TaM Act, Act 21 of 19'5. (12 P.S.
Slctlon 9140 I,
An~ party In intlr..t not 51tl.flld with thl IIppr.I....nt, allow.nn or di.,.liol>/ance of dlnuctlon., or ........nt
of till (Inetuning dlllcount or Int.r.,tl fill .hown on lhh HoUc, IUllt Object wltt'lin _IMty (60J diY' of rlollpt 0'
thil NoticI.
"Obj.otion. uy b. lIad. bYI
--written protllt to thl PA Olpertunt of R.".nu., BOllrd of Appul., D.pt. 281021, tlRrrl'burg, PA 11128"1021, OR
....l.otlng to hall. the .IU" d.t:.r.ln.d at audit of tha "",oFllll r.pru.ntall"., OA
--.pp..l to the Orphln.' Court of Dauphin County, Court Hou.., Harrl,burg, PA 11101.
Factu.l .rror. dllco".r.d on thl. a.......nt .hould b. .ddr....d In writing tal PA D.part.lnt of Ra".nu.,
Burllu of IntJivldual TalCU, AiTNl po.t AII.....nt A.vl.w Unit, nlpt. 280601, Harrhburll, PA 11128-0601
Phon_ (711) 1tI1~6S0S. S.. pig. ), of thl booklat "In.truction. for Inn.rltRncl TalC R.turn fol' It Honra.ld.nt
O.c.dant" (Rl:V-I7161 for nn .lCplanltlon of ad.inlltraU\I.ly CClfrlCltabh errort.
If Iny tall due 11 plid within thr.. ill Month. .fhr the d.ud.nt's dllth, II dilcount of flva parc.nt (S%) of
the taM paid Is aliowld.
A rlfund of a ta. er.dlt, which wa. not r.qu..t.d on the T.~ A.turn, .ay b. r.qu.,tOd by co~l.ting an "Applloatlon
fur A.fund of Plnn.ylllenia Inh.rlhno. Ind E.tat. Ta." (REV-13t31. Appllutlon. arl IVIUebl1 at the Offl01
of the N.gl.t,r of Will., any of thl 2S RavenUl 01.tr10t OffiCI' or fro. tha D.p.rt..nt', 2~'nour In...rln, ..rvlc.
nuwblr. for fora. ord.rlngl In P.nn,yl"enla l-aOO-362-20S0. out.ldl P.nn.y1v.nl. Ind within local H.rrl.burg .r..
(111) 167-109". TOOt (111) 112-2252 (Huring I.pelirld Only I ,
Th. 15% t.. .~..ty non.plrtlclpation panalty I. co.putld on the tot.1 of thl tlM and Intlrl.t .......d. and not
plld bafor' Jlnuary la, 1996, the flrtt day aftar the and of the tall .......ty period. Thlt noo-pllrUclpaUon
Pln.lty I. app.alabl. In tha III.' unner and In the the u.e tI.a period a. YOU would appa.1 thll taM and Interut
that ha. bean .......d a. indleltad on thl. not Ie..
Inter..t I, ehar..d ba.lnnlng with flrlt day of dlllnquency or nln. (9) aonth. .nd ana III dlY fro. the data of
daath to thl dlte of paya.nt. TaICU \llhlch b.el.. c1lllnqu.nt b.fora JnnuRry I. 1982 b.ar Illt.rut at the rat. of
.IK (6%1 perc.nt p.r annu. Clic:ulat.d at l!!I dally rlt. of ,000lM. All t8lln \llhlch b.es.1 d.1lnqulnt on and Ift.r
January I, 1962 \ll11l b..r int.rut It It rate whioh will very froll cIl.ndar 1I'..r to e.lllndlr III., \IIlth that reta
Mnounc.d by the PA o.part..nt of R.v.nUl. fhl Ippl1uble Int.rltt rat.. for 19aZ throuth 1998 lrel
'!!!! Intlrut Rat. D.lly Inlarut FRetor ~ Internt Rlt. Dally Internt Factor
1962 20l': ,OOOlj~8 1'81 9% .000247
1981 161: ,0004S6 1911"1'9'1 11% .000101
19'4 Ill': .000301 1'92 ,;.: ,000147
IUS 15% .00DJS6 19'5-1994 1% ,0001'2
1916 10% ,00(\i!14 1995-19lt6 9% .OD02Ci7
Rolnter." Is ellcuht.d .. follo\ll'l
INTEREST . BALANCE OF TAK UlIPAID K NUNBER OF DAYS DELINqueNT K DAILY INTEREST FACTOR
--Any Notice I..ued .ft.,. the t.. bleoee. d.llnqu.nt will r.fl.ct an lnt.r..t c~lculatlo" to flft.en (IS) diY'
blYond thldat. of the ........nt. If pay.ent I. ..d. after the Int.r..t cOlputatlon dltl lhOwn on thl
Nottal, I'JddJUon.1 Inlar..t _u.t b. c.lcuht.d.
Dlltaeh the top portion of thit Notlcl IInd s\Jbllllt with your paY,"lnt to PA nlpartllllnt of AI"I"u" at the .dd,....
.hown on the r.v.,... lid..
-MItlC.I ehlok or Mn.y ord.r pay.bh tOI CO""OHMEALTH OF PENNSYLVANIA
IUREAU OF INDIVIDUAL TAMES
IH"IT.HeE lAM DIVISION
DEPI, lIO.OI
HARAISIURD, PA l11ZI'0601
COMMONWIALTH OF PINNSVLVANIA
DIPARTMINT OF RIVINUI
NOTICE OF DITIRMINATION AND
ASSISSMINT OF PENNSVLVANIA
ESTATE TAX IASID ON FIDERAL
ESTATE TAX RETURN
--
...._11 U 111 111'''1
COHEN a TROXELL
STE 460
7601 LEWINSVILLE RD
MCLEAN VA 22102
DAn 12"22-97
!STAn OF RUSSEL L NANCY F
DAn OF DEATH 10,,13-96
FILE MUMIER 99 97-0685
COUNTY NON' RESIDEi'll'
ACM 201
t A..~.~..ill~ l
MAKI CHECK PAYAILE AND REMIT PAYMENT TOl
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 17128-0601
'"lJTEI To inau". ,",rop." oi'ad:.t to YOUt- IKoQClunt, luL.MU tho upp.r portion of thh forM ",Uh your tax P')lNnt.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ..
iiiV': iii'J"iiCAFP" T o~r:9'ii""" .'ii." NOT i CI" Or"DiTER" iNAT i ON "AND" ASS iss"MiNi'"" - - -"" - -""-"""" -"""" --.."" -""
OF PENNSYLVANIA ESTATE TAX BASID ON FEDERAL ESTATE TAX RETURN ..
ISTAn OF RUSSELL
NANCY
F FILE NO.99 97-0685
ESTATE TAX DETERMINATION
ACN 201.
DATE 12-22-91
1, Cr.dit For Stat. D.ath Tax.. a. V.rifi.d
,00
2, P.nn.ylvania Inh.rihne. lax A......d
(Excluding Di.count and/or Int.r.at)
.00
3, Inh.ritane. T.x A......d by Oth.r st.t..
or T.rritori.. of tho Unit.d St.t..
(Excluding Di.count and/or Int.r..t)
.00
4. Tot.l Inh.ritanc. Tax A......d
.00
.00
5, P.nn.ylvani. E.t.t. Tax Du.
TAX CREDITS:
PAYMENT
DATE
--DISC'OUNT (+)'-
INTEREST/PEN PAID (-)
---'--
RECEIPT
NUMBER
AMOUNT PAID
,00
.00
----
.00
.00
oIf rAID AFTER THIS DATE. SEE REVERSE SIDE
fOR CALCULATION Of ADDITIONAL INTEREST.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IIF TOTAL DUE IS LESS THAN .1. NO fAYNENT IS REDUIRED
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU NAY IE
DUE A REFUND. SEE REVERSE SIDE OF TNIS FORN FOR INSTRUCTIONS.)
I'UAPOtE Of
NOllet! I
To fulfill the r.qulrHMU of s.ctlon 214S (b) of thll InMrtt.,u:. Itnd EMt.t. TIM Act, ht ,. of 1"'.
(12 P,S. leotlon 91U),
PAVMENT I
Oatlch the top portion of thl, MoUce and tublllH with ';'(tur PIVHl'lt to thl RI,ht... of Wl11f printed on the
rIVI,... .,....
__ H8k1 I;hMk or eonlV ordlllf pIY'Ibl. to I REG!!TEP. OF M!l!..~ j AOf:N'.'.
REFUND (eR) I
A "fund of . talC or.dit ..v ba raqu..tld by cotlPlItlnl IIJ1 "Application for R.fund of Plnnlvl\,anil
Inht.1rltllnClI end E,tlt. Ta~" (REv-nU), Application. .r. IIl1lUabla "t thl Office 11f thl ..,ht.r of Wllh,
IIfW of thl ZJ Ie.....nue DSstrlct Offlc.. or frH \he Depart.."t', 24-~r an.warln8 ..rvlcu; nuMIer. for for.. orckt""I'
In Pannlylvanl. 1~.oa-S62-Z0S0, ouUlde Pann,vlvanla Md wlthln locII Harrhbu,., .r.. 1717l 7&1-'094,
TOOl (17) nZ~ZZ52 (H..rlng 1-.palred OnlY),
OIJECTtON$I Any party 1n Int.rut not ..tllfled with thl as.u..."t of t.1< lit .hown on thlt notlu IIny objeot whhln
.Ixty (60) d.y. of r.c.ipt of thl. Hotlo. by;
~-lltrHt." protut to th. PA O.,art..nt of ".vanu., Aoard of App..h, OtlpL ZIIoZ1, H.rrltt>>ur., PA 17121-1021, 0"
-~.leotlng to "a\ll tha II.U.r dat.r.ln.d .t Itudlt of the p.r.om'l rlpr...ntatlv., DR
......p..l to tha Orphans' Court.
ADtttN-
ISTRAIIYE
CORRECTIONS I '-atuIl .rror. dlscovar.d on this .....III.nt ,hould b. .ddr...." In IltrUlng tOI ~A Oepart...nt of Ravenue,
lurlllU of lndlvldual T811:II, AllNI POlt A.......nt Rlvlsw Unit, O.pt. Z80601, H.rrIsburg, PA 17121-e601,
JthOM (117) 711-65,05. S., p.... 5 of the bookl.t ''In.tructlon. for Inh.,.lt,"CI TalC R.turn for. R..ldent
Dac'd.nt" (REY'1!i01) for an .xplan.t Ion of adalnhtr.tlvah conic tabla arror..
PENALTY I
The lS~ taM .......ty non.p.rtlclp.t1on p.naltY It COiaputld on the total of thl tal< end Int.r..t .......d, Met not
p.Id b.fora J_""ary II, 1996, the flr.t day .ft.r the end of thl tax lIIInI.ty p.rlod. Thlt 'lOn-participation
fMM.UY II lPJHIalabl. In the .... ~r and In thl thl .... U.. p.l'lud .. YOU wOuld IIPpa.l thtl t,x and Int.,..t
thlt hili bun .......d II. lrtdlcat,d on this notloe.
.1HTERUT,
For dat" of de.th on or ,ft.r 1O~5-'1, P.nnullJIlni. E.t.t. hM b...d on thO f".d.r.l E.tat. Ta.
r.turn b.co... d4tUnquent at th41 'I<plration of nine (09~ "n\tl' frOll the det. of de.th.
For d.t.. of dI.th rrlor to 10-)-91, Pamlylv,,"'a E.t.t. hM b..ed on thl Fa.ral E.t.ta rallC raturn
baaOH' dallnquent at tha aMP'ration of alghta., (11) Hnth. fro. the data of eta.th,
TaM" MhIClh MUM dellnquMt befora JllnUary I, 1~1Z ba,r lnt.rut at the rate of .IM (6:'0 parcent par ~
e.lculatllft at . dalh rata of .000164. All ta.1I whhh bee... .Ilnquant on or aftar January 1, I9IZ will baar
Intlra.t at .. r.ta which will vary fra. calandar ya.r to caland.r yaar ..lth tMt rlt. annoUrltlad by \tla PA
O..rtHnt of Aevenua. Tha lPpllc8bla lnt.r..t rltta. ,or 1981 through 1998 ....1
V..r Intere.t Ratl Deily Intar..t Factor Ye.r Intara.t A_ta Dally Intarut F~tor
1962 lO% .0005,41 1'17 9% .0001.111
191) 1':< .000411 191.'1991 11:< .00nGl
1984 llX .000501 199Z 'X .006l41
l'U 11X .0005S6 19')-1994 n: .OOO19Z
I'" lOX ,000114 1995-19" 9% ,000Z41
--lnt.ra.' II cllculated a. follOflt.1
IHTElEaT . IALANCE OF TAX UNPAID X NUNIER OF OAYI DELINQUENT K DAILY INTEIElT FACTOI
__Any Motlc:a I"ued aUar thl ta. bac(\ft. d.llnquant will r.flect ..... Intarut oalculltlon to flftun (5) PYI
bavond tM date of the ........"t, If Plv..nt It lIaeta Ift.r tha tnt.rut cOllPUtltlon data .hewn on the
Motial, IddlUonll Intarllt MIlt ba Clalaul,tld,