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GENERAL INFORMATION
1. fAILURE YO RESPOND WILL RESULT IN AN OFfICIAL TAM ASSESSI1ENT .lith "'lpllcftbll Inter..t bflled on InforuUolI
lubelU,d by the flnanDI"l In.tltutlon,
t. Inll.rlhne. trrl( bloo... dlllnquent nl"l lIonthl Ilfhr tll. dlc.d.nt', rlat, of dlllth,
S. A joint Iccount I, IlIllabll l>Jln though thl dlcld.nt', rift.. w.. ndll,d '" " lIlathl' of Clll1l1lnl.ncI.
it, Account, 1111~ludln8 tho.. h,ld b.tw..n nUlblnd IlIld wife' ",tlleh tn. dlCldlnt put In Joint n"... within un. vur prior to
dutn ~r. fullv h...bl, fit trln.I.n,
S. Accounh .,',blllllld Jointly b,tlll..n hu.band IH,d wlf. lIore Hum on. yl"r ,It lor to dllltll IIr. flot 1,lutbl..
6. AClDOU"t, h"ld hV " dludlnl "In trult for" ""oth.r or othor. Ilr.. 1'"II'Ibl, fulhl.
REPORTING INSTRUCTIONS - PART
1
- TAXPAVER RESPONSE
1, BLOCk A . If the Infllr.,tlon Imd co.putatlon In thl notlc. are correct MId \1.ducllon. are not b.lng clallll.d, plac. an ")("
In bloc,," "A" of Plrt 1 of the "TaMp.YIr R..pon.." net Ion. Sign two cop I.. !'lnd lubllt th.. with your ch.ck for the IIIOunt of
tlllM to the R..ltt,r of will. of the OU\.lnty tndltat.(1, Th' PA DlIrll'rtlllnt flf R.....nu. will luu. an official ........nt
Ifor. RfV'1~4. fM) upon rec.lpt of thl return 'rOIll the Ungl.t.r of Willi.
Z. BLOCK B . If the a".t ,peclfl.d on thll notice hili b..n or will bl r.ported and hM paid with the P.nn,ylvanla Inh.rltanoe
TaJIC Return filed by the d.c.d.nt'l rei" ,,\entetlv., plllce an "I(" In blook "B" of Pftrt I 0' thl "laMPay.r Rupon.." ..utlon. Sign on.
copy and rehlrn to the PA O.part..nt ,QIII.nuI, 8uruu of Individual TaMu, Dlpt <'80601, tiarr Ilburg, pA 17128-0ffOI In the
.nll.lop. provJd.d.
1. BLOCK C . If the notlc. Inforlllatlon It Incorrect andlor deduction. tlr. uelng Cllllllld, chllck hlook "C" Imd cOlllpl.te Part. 2 ftnd S
ftccordlng to the Inltructlon, bllow. Sign two coplet and ",l,,,!t thlll with your {hock for thl .....ount of taM payabh to the ~'III.t.,
of Willi of the county IndJcatld. The PA Depart..nt of r..vlnul will lllu. an official allOu...nt (for.. REV-15411 EI() upon recllpt
of the r.turn frolll the Regl.ter of Wlll~,
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
I. Enter
NOTEl
'he date the af,count orlglnally w~. ~Itabll,hld or .
for a dec.d.nt dying afhr lZl1V8Z: Acr,ounh which
taMlbl. fulh al tran.flrs. HC'W.....r, th.,.. II nn I"
'h. acoount or tho nu.b.r of account. h.ld,
, In the .ann,,' eMhlln" at
" dlc.dlnt put In i~ "I nalll,.,
. i$IOn not to u~c.lIa d,OO(l I
data of duth.
q, In on. (II v.ar of d.ath are
,n,f.r.. rallardl.l. of the ~alua of
If a double IIIhrhk (...) appurl b.fore your t Irst n"a. In the adur..e portion of HIli notice. the '5,000 allolul1o"
alrlUdy hn b..n deduct.d ,rro. the account bftlanc. .. report.d by the Onanclal lnltHutlon.
Z. Ent.r the total balanc. of thl account IncludIng Interast accruld to the date of d.ath.
3. Th. perc."t of the ftccount that I. taMable for eftch survlyor II d.teraln.d III follow.:
A. The p.rcant tallable for Joint a..e" ..tablhh.d !lnre than on. yur priOr to the d.cadent', d..thl
I DIVIDfD BV TOTAL NUMBER OF DIVIDED BV
JOINT OWNERS
fllllpl.: A Joint atl.t r.gllterld In thg na.. of
TOTAl ~UMBF.R OF M 100 " PERCENT TAKABLE
SURVIVING JOINT OWNERS
the dac.dent and two oth.r plrlonl.
I DIVIDED BY 3 (JOINT OWNF.RSl DIVIDED BV Z (SURl,IllJOASl . .161 K 100 . 16.1% IU)lABIE FOR EACH SURViVOR)
B. Th. p.rc.nt tal'll'lbl. for auah created within one yur of the d.cadent'. du'th or accounh ownld by the d.cld.nt but h.ld
In hu.t for .nether IndlvlduaH') (trullit beneficlarl..ll
I DIVIDED BV TOTAL NUMBER Of SURVIYING JOINT
OWNE!!S OR TRUST BENEf!(,1AR~ES
M 100 . PERCENT TAMABLE
Ella.pl., Joint account r.gllter.d In the na.e of the deoldlnt and two other porlonl and ..tabll.h.d within on. y..r of death by
the d.c,d.nt.
I DIYIDED BV 2 (SURYIVORS) . .SO )C 100 " 50;': (TAKABlE fOR EACH SURVIVOR I
4. The ..ount .ubjact io tall (lln. 4) i. d.t.r.ln.d by aultlplYlng the account balane. 111ne 2) by the parclnt taMabl. (IJna 5).
S. Ent.r the total of the dClbh and dlductlonl lhtld In Part 5.
6. TN. ""lint hlllbl. (line 6) I. ctehrllln8d t1... lubtrRctina tt,e dlbt. and deduction. Clln. 5) froll the aeoUl'lt flubi'l'lt to h)/ (1lnlil 4l.
7. Ent.r tha approprlat. taM rat. (lln. 7) .. d_ttl'alned b.low.
A. for dat.. of death occurring after 6/50/94, the tax rat., for tranlf.r. to .peu,l, are a. followl:
I. Oat.. of de.th on or after 7/1/9~ and b.for. 1/1/9S the rat. II 5%.
2. Oat.. of o.~th on or aft.r 1/1/95 tran.f,r. to .pou.,. will bl taMed at 0% tal'l rat..
Not.l For d.t.. of death prior to 1/1/94 tran.f.r, to IPOU'" are tftl'lable at 6%.
I. Tren.fer. to lineal delclndant. Including "'th.r. Ilothar, .on, daught.r, grandchildren, .on-In-law,
dMlfhtar-tn.law. .t.pc:hUd and th.lr h,uI are \al'ltlbl. at 1111 p"'t.nt (6%>.
C, Tran.f.rl to all other I Includlng broth.r. .I.t.r. unci., aunt, nlphew and nl.ce are taMable at flft..n p.rc:ant
D. If you change th. taM rftt.. pl.I.' .p.c:lfV vour relatlonlhlp to tha decedent In the araa provided.
\D
....
1::1
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6,
The ...ount of tllll due (llna 8) It d.hr.h.,." by .ultlphlng the a.aunt taxable Olne 61 by the hI( rat. <lIne 71.
CLAIMED DEDUCTIONS - PART
3
OEBTS ANO DEDUCTIONS CLAIMED
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AIlowabl. d.bt. and d.ductionl arl d.ter.ln.d a. follo~.:
A. You I.;ally ara ra.pon.lbl, for pay..nt. ur thl e.tat. lubj.ct to ad.lnl.tratlan by I par.onal rapr...nt.tlv. 1. In.ufflcl.nt
to pav tha d.du~t1bl. It....
I. You IIttually p.ld the dllbh aftar d.ath of the dacadent and can furnhh proof of Plly..nt.
C. Debt. b.lng cllll.ed IIU.t b. It,.llad fully In Part S. Jf additional .pac. I. ne.d.d, u.. plain pap.r a 1/2" II 11". Proof of
ply..nt .''11 ba r.qu..tld by the PA Depart..nt of Rellenu.,
TAXPAVER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANV
REGISTER OF WIllS, PA DEPARTMENT OF REVENUe DISTRICT OFFICE
OR CAll THE BUREAU OF INDIVIDUAL TAXES, TAXPAVER INQUIRV UNIT IN
HARRISBURG AT (717) 787-8327. TDDt (717) 772-2252 (HEARING IMPAIRED ONLY)
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COMMONWEALTH OF PENNsYLVANIA
DEPARTMENT OF REVe,NUE
('/ '*'
I::) ,),)).5
lURE AU OF INDIVIDUAL TAMes
INHERIT_NeE TAM nlVlSIOM
lIE"!. 110601
HARRISlURO, PA 11i2l~060'
NOTICE OF INHERITANCE TAM
APPRAIBtNtNT, ALLOWANCE 01 DIBALLOHANCE
OF DEDUCTION . AND ABBEBBNENT DF TAM ON
JOINTLY HELD OR TRUBT ABBETS
UW.liU II '" tlt.I'.
SUSAN M SNVDER
TREVORTON RD
RR 1 BOX 407
SHAMOKIN PA 17872
DATE 02-16-98
ESTATE OF SNVDER JAMES C
DATE OF DEATH 03-03-97
FILE NUMBER 21 97-1019
COUNTY CUMBERl.AND
88N/DC 190-16-1276
ACN 97146415
Count R..IHod- ~
MAKE CHECK PAVABLE AND REMIT PAVMENT TOl
REGISTER OF WILLS
CUMBERl.AND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
RIV: iili,-i" iiC A,iji" (ill:;;)"" - -- - ---- - -- - - - --- ----- -. -- -- - - - - --- - - - - - - - - --" - - - - -.-. -- _.- .oo-. - - - -.- -. - - -. . - - --.
NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DlSALLOWAllCE OF
DEDUCTIONS, AND ASS~SSMENT OF TAX ON JOINT LV HELD OR TRUST ASSETS
DATE 02-16-98
ESTATE OF SNVDER
.IAMES
C DATE OF DEATH 03-03-97
COUNTY CUMBERLAND
FILE NO, 21 97-1019
lAX RETURN WAS,
S.S/D.C, NO. 190-16-1276
(X) ACCEPTED AS FILED () CHANGED
JOINT OR TRUST ASSET INFORMATION
ACN
97146(,15
FINANCIAL INSTITUTION, HARRIS SAVINGS BANK
ACCOUNT NO,
31-61-304204
TVPE OF ACCOUNT, () SAVINGS ( ) CHECKING ( ) TRUST (lO TIME CERTIFICATE
DATE ESTABl.ISHED 11-26-91
Account Balance
Percent Taxeble X
Amount Subject to Tex
Debta and Deduction.
Taxebh Amount
Tex Reta X
Tax Dua
10.152,04
0.166
1,692,04
.00
1 .692 ,ii4
,15
253.81
NOTE, TO INSURE PROPER CREDIT TO
YOUR ACCOUNT. SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAVMENT TD THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEV ORDER PAVABLE TO,
"REGISTER OF WILLS. AGENT,"
TAX CREDITS:
PAVMENT
DATE
12-11-97
RECEIPT
NUMBER
AA242600
DISCOUNT (+)
INTEREST/PEN PAID (-)
,00
AMOUNT PAID
253, Bl
.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF ~AID AFTeR THIS DATE. SEE REVERSE fOR CALCULATION Of ADDITIONAL INTEREST. ·
( IF TOTAL DUE IS LESS THAN II. NO ~AV"ENT IS REQUIRED.
If TOTAL DUE IS REflECTED AS A "CREOIT" I CRl. YOU "AV IE DUE A REfUllD.
SEE REVERSE SIDE Of THIS fOR" fDR INSTRUCTIONS. )
253.BI
,00
,50
,50
PURPOSE Of
NOTICE I
To fu1fll1 the requlr...ntl of S.cUoo 2140 of thli IntMrltence end F.lt.te TIM Aotl Aot Z1 of 1995.' OZ P.S.
Seuthln 9140),
PAYtENT I
Det~h t'" top porUon of thh NoUee Md "U wHh your peyunt to the Aqhtlr of Willi prlntH on the
r.v.r.. llde.
.~ HIIk. chtHlk or ItONY order paYllb1. tOI REGISTER Of WILLS, AGENT,
REFUND <CA) I
A r.fund of . hM cr.dlt, which w.. not requalt.1 on the taM r.turn, ..y be requa.t.d by c01IP1.Unl an "Appllc.tion
for R.fund of P.nn.~1Ylnla Inherltance and E.t.te TaM" <REVMl]U), application. ar. ."..IIIbI. at the Offlc. of
the Ragl.t.r of Willi, eny of the 21 Ra~enua Ol.trlct Off lea. or by c.ll1nl the .pacial 24~hour an.~.rlnl .arvlc.
nUllbart for for.. ordarJntl In P*""IYlvwda 1-800MJ62~ZO!i0, outlida P8fVl.ylvMl:a Ilnd w1thh~ local
H.rd.lNrg .rn (711) 711.a09<t, TOOl (717) 772~2ZS2 (Haarlng IapalrMt OnlY).
OIJECTlONSI Any party In Int.r.lt not ..U.fied with t'" It)prah..ant, allowMC. or dhallow~. of daductlClf'lI or a......."t
of taM (Including dhcount or lnt.r..t) at ahOWn on thl. Notlc. "Yobject within .hty (60) day. of receipt of
thSs Notlc. bYI
--wrHt." prot..t to the PA o.p.,rtaant of Aav~, Board of Appaeh, DlIpt. 211021, Herrhbur" PA 1112IMI021, OR
--alectlng to have the ..tt.r deteralned at the audit of the eccooot of the per.onal rapr..tntatlva, OM
--eppaal to the Orphan" Court
ADtUN.
I$TAATIVE
CORRECTIONS I
feetual arror. dl.oovered on thl. .....~t .hoUld be ~r...ed In writing tOI PA o.p.rt.-nt of A.v~I
luraMl of Individual TaM", ATTNI po.t ,.....Mnt Revl... Unit, DEPT, 210601, Hall'rllbur., PA 11121-0601
Phone tl11) 717M6S0S, S.. p... S of the bookl.t "In.tructlonl far Inherltanc. TeM n.turn for a R..ldent
D4t0adant" (REYM15011 far an .xpl811.tlon of adalnhtretlv.h cort'ltCItlbl. .rrort.
DISCOUNTl
If any t.M due h paId within three (5) o.lendar IIOnthl .ft.r the ~t'. de.th, a flye ~rc..,t fSX)
dtlCount of the t.~ p,ld II allowed.
PENAL TVl
The lSiI, tlM ....ty non~pertlCllpatlon PlNiltv III coaputed on the tot.l of the t.x and Intar..t ......ad, end not
paid before Jenu.ry 11, 1996, the flrlt day eft.r the end of the taM ......ty .-rIOO. This rmn.p.rtlolp.t1on
panalty I. IiPpealltbl. In the ... ..lMr and In the the .... tI.. p.rlod .1 you would ""'11 the taM end Inbra.t
thlt has been ......Id a. Indlclted on thl. notlc.,
INTEREST I
Inter..t Is char gad b"lnnlng with first dev of dellnquency, or nlM (9) IKH'Ith. wid one (1) day
frOll tM data of death, to the dIltl of Plwttant, laM" IIfhlc~' bee.. delinquent before Jenulrll I, 1912
baar Int.rut at the r.ta of .IM (6;() percent par ~ c.lculat<<t at . d.lh r.ta of .000164.
All tlM.. whloh bac... daUnqrJWlt on or aU.r Janutlry 1, 1912 will belr lntara.t et .. r.t. which MUI "arY frOll
c.tandlllr v..r to calenchlr y..r Mlth that r.t. ~H bv the PA Dep.rt..,,' af R.v........ The appl1cabla
Int.ra.t ,.atM' for 1'12 through 1991 .ral
'faar Intar..t Rat. !!!.!..!..! Int.r..t fector V.ar Inte,'..t Rat. Oally Intar..t factor
1912 20:< .0aoS"tD- 1987 .. ,000147
1913 16;( .000411 19.eM1991 11;( ,OOUOI
1964 11% ,00010\ I'" .% ,0002'tl
1915 15)( .OO05S6 1").1~ r, ,0001'2
1966 10:< ,OOltZ7'" I99S.199A .% ,000241
~~Intlra.t I. oalculatld a, followll
INTEREST. SALANCE OF TAX UNPAID X NUftBER OF DAVS DELINqUENT X DAILV INTEREST FACTOR
--Anw Motlel I....... aftar the hM baoOlla. delinquent 101111 raflect WI Int.ra.t c81cuhtlon to flU"" Us) day.
beYond the data of the ......lNnt, If pall.."t I. alda after the; Int.r..t eottpUtllltl~ dIlt. .hoMn on the
Motloa, IddltlDMl tnter..t ",..t be celculatlld,
,,;,;",'"
pAVIlEHTI
betloh .~. top porticn of thl, Hotiol and SUbMit with ~our pay..nt ..de pevable to thQ n... .nd ,addr...
printed on the river.' ~Id..
~M Hale._ cheok Dr' .onlY Ol'del' paYable tOI REGISTER OF WILLS, AGENT.
REFUtiD (CRll A refund of . hI< oredit, \Ilhlth wag not requllted on the 1'''< R,turn, .ay be requested by oo,.pletlng an
"A~pl1o.tlon for Refund of Plnn.vlvanla Inherlt8,we and E.tat, raM" (REV-}ll]), Applioatlon. Ire available .t
the Offlol of thti Alghter of "1111, 0II11V of the 23 RilV8nuo Dhtrlot Offices or froll thi! Dlpart..nt's Zit-hour
an'Mltlng ..rvlc8 nu.blrs for fora' orderlngl In PennsYlvania 1-800.362-2050, outside Pel1nlyl",anla
end within looal Hnrrhbul'Y ar'8 17171 7lH-a094, TODII (717) 772-2252 (Hurlnll I_patred onh),
REPLY TOI
DISCOUHT I
PENAL TV I
INTEREST I
Quutlons r.gardlng enors oontalnQd on this notioe should bo addr.ssed tOI PA Depart.ant of Revenue. ftur.au
of Individual Ta~es, ATTNl Post AI.e.s.ent Review Unit, Dept. 280601, Harrlaburg, PA l11Z8~0601. Phone
(111) 18"-6505.
If "nY t.~ duo .Is peld within thl'ee (3) oalendar .onth! aftor the dooedent's death, a UYIII percent (S:O discount
of the tax ~ald Is allowed.
Thill 15% t.~ ..nub non-pllrt1olpatlon penalty 11 cOMputed on the total of the tax and Inbrest auellled, end not
pftld hetore January 18, 1996. the fir It day aftar the end of the tax l\.nest~ period.
lnhre.t It charge"; beglnning wlth first day of delinquency or nine (9) Months and one 0) dey frail the dat. of
d..th to the d"te of pay.anl. TaMa5 which beoa.e dol1nquent before Januory I. 198Z baar interast ..t the rat. of
d)( (6:0 percant par annuli Clalculated -It II dolly ,'at. Clf .000164. .11 taMoS which b8Cldo dllllnquent on and after
.Ianuary 1, 1982 will be.r lf1terut lit 8 rate ..,hich wl1! vary froll calendar yellr to oalendar year wHh that rata
annouOCled by the PA Depart.ant of R.vanuo. The Ilppl1t"ble Interest rates for 198Z through 19~9 arel
Ve.r lnt.rut RatflJ DailY Interest f.ctor VGl!Ir Interest Rflle Dally Intor..t Factor
1982 20;: .000548 19ftftw1991 11;: .000301
1983 16;: .006458 1992 9% .000247
11114 lIX .000301 199.\.1994 1% ,000192
1985 13;: .OOO3S6 19%~191J8 9% .000247
19116 10;: .000274 )999 7% .000192
1987 fJ;: .000241
wwlnt_r..t is o.loul_ted ., follows:
IHTEREST . BALANCE DF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
u.ny HoUge luuad ,ft.r the teM ~cOlles delinquent ..It I reflect .n interest oatoul.tlon to Hft.en US) dllY'
beYond the data of thtl ........nl. If pllly..nt is .ade aftar the lntllre.t ao.putlltiOf1 d.te .ho,," on the
Hottc_, ~jtton.l lnt.rest lU.t b. a.loui,tod.
PAVMEHll
IltIh.h tho tOIl portion .f thl. Notlo. .nd .u..lt ,lth ,our p.,..nt ..d. p.,"'I. to tho n_ end oddrtl'
pdntld on thl rlvlrlll "dl.
If RESIDENT DECEDENT ..kl chick or 10nlY ordlr payabll tal REGISTER OF WILLS, AGENT.
If NON'RESlDENT DECEDENT ."". ,h..k or -.<I' ord.r p.,.bl. to, COHHONWEAL TH Of PfHIISVLVANlA,
REFUND (CRI, A r.fund of . .., .r.dlt, .hl,h ... not r.qUl.t.d on .h. T.' R,'urn, .., .. ,.qu,,'.d b, .o.pl..ln. .n
"Appllc.tlon lor R.fun' of P.n..,I,.nl. Inh.rlUn,. ond E.ht. T.," (RE"llI", Apnll".lon. .r. .,,"..I..t
tho Dffl" of tho ...I.t" of Will., .ny of .h. " R",nUl DI.trlc' Offl'" cr fro. 'h.O.p.....nt'. ,"110"
.n...rln. .."I" ......" for f.r.. or..rln., In p.nn"l,.nl. "8"'''''''''' ouul" Plnn..l,.nl.
etnd w1th1n 10Cll Hflrrllburg arle (717) 181~a094, lOD' (1l') 77l~22!i2 (H..rlnll Ilpelr.d only),
REPLY TOl
au..tlon. r.,.rdln. .rr.r. .ont.ln.d on thl. nctlc. ,h.uld .. .ddr....d to' PA O.p.rt..nt ,f ....nue. 'ur'"
.f In.l.ldUlI ..,.., "TN' POIt A......ont ...1.. Unit. o.pt. ,.,00.. ""rI..".. PA .7128'0'01. phOno
(711) ,.7-6S0fl.
If .n, t., .... I. p.ld .lthln w.. m ,.Ionel" .on'h. .ft.r tho ..,.d.nt'. d",h. . II.. p""nt ..xl dl..o""t
of thl talC pe1d II allowld,
Th. ax to, ..n.'" n,n'p.rtl,IP.'lon Pln.lt. I. ....u..d on tho t.t.1 ,f .h. .., .nd In.,,..t .......d. on' n.t
peld blfore Janulry la, 1996, thl flrlt day after the I\nd of the tIIlC ..n..ty plrlod.
DISCOUNT I
PENALTY I
INTERESTl
Int"..t II .h.r..' ...Innln. .Ith "'" d., .f ..lIn....n.,. or nln. (9) .onth. end ono ," d.' fro. ,h. d.t. .f
...th, to tho d." .f p.,.ont, T.'" .hlOh ...... ..\In....nt ..f.r. J.nu." I. 1982 ...' Int.r..t .. tho ,,10 of
.1' 'OX) p.r,.nt p.r .nnun ,.I.ul...d .. . d.ll. r.'. of ,000'0', All t.,.. .hl.h ...... d.,lnou.nt on end .ft.r
J.nu." I. \91' .111 .." Int.r..' .t . "t. whl.h .111 ,or, fro. ,.lond" ,..r t. "l.ndor ,..r .lth th.t r."
tnnouncld by thl PI. Olpert.lnt of Rlllanue, The eppUclbll lnter..t rat.. for 19'2 through 19'. "11
Voir tntlrelt Ratl DillY tnt.r..t Factor V..r Intlr..t Rltl Dath Inter..t Fector
--
1962 20X ,000~46 1987 q;: ,000247
1911 16X .DOOU' 1986-19n 11Y. .000J01
196~ 11;( .000$01 1992 'X . DOQ2U
1985 \1;: .oOnS6 1993-1994 7% .000192
1916 10Y. .0002",4 1"S-199' ,;.: .00021t1
.-Int.r..t 11 cI1Qulat.d It follow'l
INTEREST . BALANCE Of TAX UNPAIO X NUHBER Of DAYS DELINQUENT X DAILY INTEREST FACTOR
--An. Noll" I..u.d .ft" tho tIM ....... ..Iln....n. .111 r."..t .n In'''''' ..loul.lIon t. f1ft... ,Ul dou.
...ond thO d.t. of tho ........nt. 11 ..,..n' II .Ido .ft" tho Int."..t ......lIon dot. - on tho
Nottce, addUlon,l tnt.r..t IIUlt bl cIlculltH.
PUIlPOSI! Of
NOTICE.
PAYMENT I
REFUND ([.'R) I
OBJECTIONS I
ADIlIN-
ISTRATlYE
CORRECTIONS I
DISCOUNT 1
PENAL TV I
INUlIEST.
To fulfill thA r.qulr...enh of SacUon 2140 of the Inheritanoe and Estate Tal< Aot, Aot 21 of 1995. (72 P,'S.
Seot 10n 9140).
Detach tM top portJon of this NoUne and IUtr.1t with your pay..nt to thl RegJ,t.r of Ml1l1 pdnt..d on the
rav.r.. .Ida.
_k "~. check or ~.Y order Plyable tOI REGISTER Of WILLS, AOEHT.
A refund of . taM cr.dlt, "hleh loIal not r.quested on thll hI< return, lilY bll r.qua.tad bY tlolllpht1ng an "AppllcaUon
for R.fund of PllnnGylvania Inhel'ltanoll and Eltstll TIll(" IREV.l!iBJ. Applloatlonl .ra IIwIUabl. at the OfficII of
the R.glltat of Wills, any of the 21 RllvenulI Dlstriot Offio.. or by 08111ng the IPllolal 24whour anlwlltlng ..rvlclI
nullber. for for.. orMrlngl In Pllnnlyh'.nle 1-800-362.2050, outside Penn.ylvanla and with.ln local
"-rrltburg ar.a (717) 787-&094, TDD' (717) 772"2252 (Hearing Iapalr.d Onl~).
Any party In Int.r.et nut SQtlsfi.d with the appral....nt, allowonoe or dlsallowanc. of d.ductl~nt or ........nt
of talC (indudlng discount 01' Intlr..t) .ll .hoNn on thh NoUce '''.Y ObjAct withIn .b:b (60) dayt of rlKl.tpt of
this NoUel by I
-.Nrltt~ prot..t to the PA n.part..nt of Rev.nue, Board of App.als, Dept. 281021, H8rr.l~bury, PA 11128-1021, OR
--.l~tlng to have the ..ttar detar.lnad nt the audit of tha account of the parlonal rerr~'ant.tlve, OR
--."e.l to the Orphan.' Court
Factual .rrors dl.oover.d Qn th.l, HI......nt .hould be addr....d In Nrlting tOI PA D.part..nt of R.v.n~,
lura.u of Individual TaMe., ATTNI Post AI.e....nt Revi'N Unit, DEPT. 280601, H.rrl.burll, PA 17128-0601
Phone (717) 767-6505. S.. page 5 of the booklet "Instruotlons for Inheritance Tex R.turn for a R..ld.nt
o.oedent" (REV-ISOl) for .n .MPlanatlon of adalnistrativ.ly correctable .rrors.
If ~y taM doe II paid w.lthin thr.. (3) cal.ndar .onths aft.r the dec.dent's death, a five percent (5%)
discount of the tax pa.ld I. .lloNed.
The 15% tax ..n'lIty non-participation penfllty 11 co.puted on the total of the t.x and Interest .u....d, and not
paid before J~ry 115, 1996, the fir.t da~ after tht .nd of ttM\ tal< ..n..ty poriod. Thlt non-particlpatlon
~Ity I. appe.llbla In the .... .ann.r and In the the .ea. tla. periOd as you would app.al the tax and Jnt.r..t
tn.t he. been .......d .s Ind.lcat.d on this notlc..
Int.r..t I. charg.d b.glnnlng with flr.t day of dellnqu.ncy, or nine (9) aonth. and 0", (1) day
frOll the date of de.th, to the datfl Ctf pay..nt. TIM'S which b.ca.e delinquent before January 1, 1982
bear Int.r..t .t the rat. of s.lx (6%) perc.nt por annue oalculat.d at a daily rata of .000164.
All tax.. which bea... d.l.lnquant on or aft.r January I, 1982 will bear Inter..t at a rat. whl~h wlli vary froe
callfldar y.ar to o'hmd..,. year with that rat. announced by the PA D.part.ent of Rev.nue. Th. bppllcabl.
I~t.r..t rat., for 1982 through 199a are:
V.ar Int.re.t Rate DailY Int.rut Fact"r V.ar Int.r..t Rat. Dally lnt.r..t Factor
1'82 20% .000548 1981 9% .001)247
1965 16% .000458 1988-1991 llY. .000301
1914 11% .000301 1992 9% .000l47
1985 13% .000356 1993..)994 7% .000192
.1966 10% .000274 1995-1998 9% .000247
"-Int.r..t It caloulat.d .. followI:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINqUENT X DAILY INTEREST FACTOR
~"Any NaUc. Jnuad aft.r the tal( b.cOll" dellnqu.nt NUl reflect an lnterut caicu18tion to flft..n ()5) dayI
beyond the date of the ........nt. If pay..nt j~ aad. .fter the .lnter..t c~utatlon date .hown on tht
Motlo., IMkUtlonal Int.ra.t 8Ujlt tM calculat.d,
PAYIIlNr,
o.taoh the top portion of tnil "oUct end .ulHllt '11th Your Plly..nt .1Id. paYable to thtt no.. and addr...
printed on the rever.. .ide.
If RESIDENT DECEDENT .ak. cheok Of IIOnov order pflyllbl. tOl REGISTER Of WILLS, AGENT.
If NoN-RESIDf.NT DECEDENT oak, oh.ok or .oney order pln,..l, to: C0HI10NWEAL TH O~. PENNSYLVANIA.
REfUHP ~CR)I A r.fLnd of . tal< credit, which was not requested on tile Tax "atur'n, ..!II b. r.qu..t.d by oOllpleUngan
"ApplJoaUon for R.fund 0' Pann,vlvania Inh.rlteno. 8!nd Estat. Tax" (REV~13U)' Appllc:eUons are avaUul..t
the Dffl08 0' the Regl.ter of Willi, any of the 23 Revanue Distrlot Offlc.. or fr~ th~ Dapart..nt'. 24-hour
an...erlng ..rvlce ~.rl for 'or.. orderlngl In Pennsylvania 1-SOOh362-l0S0, outside Pennsylvania
~ within local Harrl.burg ara. (7171 787-8094, TOOl (717) 77Z-ZZS? (Hearing I.palred only).
R~PL V TOI
Que.tions reg.rding .rrors contained on this notice shouid be addr....d to: PA D.~.rt..nt of Revenue, Bureau
of Individual Takes, ATTNl Post As.es..ent Review Unit, nept. 180601, HarriSburg, PA 1712&-0601, phone
(117) 7'7-6SfJS.
OI9COUHTI
If any taN duft is paid within thrae (3) calendar Months PJfter the decadent's d.ath, II five p.rc:ent (5XJ discount
of the tak paid Is allow.d.
PENALTYl
The 15~ tax .-ne.ty non-participation penalty Is co.puted on the total of the tax and int.r..t .......d. and not
paid befora JaflUa,'y 111, 1996, the flrlt day eft.r the .nd of the bx IMlln..ty period.
INTEREST I
Inter..t 1. charged haglnnlng with flrlt day of delinquency, or nine (q) .onths and one (II d~y frOM the data of
__th, to thlt det" of pay.ent. hMa. which baca.. dellnqu.nt before January 1, 19&2 b.ar Intar..t at the rat. of
liM (6X) per cant p.r ann~ calcul.ted at a dally rate of .000164. All taMe. which beea., d'linqutnt on and after
Jenuary 1, 1962 will beftr Int.r..t at a rat. which will vllry froll calendar y..r to Clal.ndar year with that rat.
lWlnOUnCad by the PA Depart..nt of Rav.nue, Th. appllcabl. lnt.r..t ,'.t.. for 19112 through 1999 ar.,
Vaar
Int.re.t R.te Daily Inter..t Factor
Ve.r
Int.rellt Rat.
Dally lnt.r..t Feotor
1962 20i': .00054& 1988~1991 11% .000.501
19'3 16~ .000438 1992 9% .000147
19&4 lliC ,000301 19'H -1994 7% ,00019?
1915 13X' ,ao0J56 )99!i-199" 9% .000247
1986 10% .000214 1999 7'1. .000192
1987 .~ .0002.\7
--Int.r.st I. c.1cul.tad .. fol1nw'1
INTEREST . BALANCE OF TAX UNPAID X NUMBER DF DAYS DELINqUENT X DAILY INTEREST FACTOR
-~Any Notioe i..uad _ft.r the tal( b.oOlHls dellnqulmt wUJ ref)eet Itn Inter..t calcuhtlon to flft"n US) da~.
b810nd the d.t~ of the ........nt. If p.y..nt i. .ad. aft.r t~ inter.st cORPutation d.t. .hown on the
Notic., additional Int.r.st .ult b. calculat.d,
PAYMENT I
U.boh the top portion of thh NoU". IInd .ubIIlt with your pay."nt ..d. paYable to U,. nH. and Itddre..
prlntld on therev.r.. .J~.
If RESIDENT DECEDENT .aka eheck or IIOMY order paYable to I REGISTER OF WILLS, AGENT.
It HDH"Rf.SIDf,NT Df.CEDf:HT eak. cheClk or .on.y ord.r payable tOI COHtiONWEAL TH Of PENNSYLVANIA.
REft*D (CR), A nfund c.{ . tal( crCldlt, which wa. not ruqunhd on tOll hl( Return, .ay be l'equnted by cOlIpieUng an
ftApplleatlon for R.fund of PennlYl~eni. Inheritanoe ~d E.t.t. ral(" (REV-l!l!). Applicatton. ar. av.lllbls .t
the Offlc. of the R.glster of tUll', any of the 23 Rllv.nlM District OffJcet\ or froe the Dctp.rt..nt'. 24-hour
.".w.dog ..rvlce nuMb.r. for for.. ordllrlng, In Pllnn.ylv.nia 1-800-"62H2050, oubida Pannsylvanl.
and within local Harrisburg fjraa (717) 787..~094, TOO' (717) n2-Z21j2 (Haarlng l.palrlKf only).
REPLY TOI
DISCOUHT I
PENALTY,
INTEREST I
Ouelltlon. I'euerdlng errorl contained on this notice .hould ba addre"e" tOl PA Ollfiart..",t of Revenue, Bure.u
of Individual lel(iU, "'THl Po.t Aue"..n' Review Unit, Dept. 240601, Harrisburg, PA 17128-0601, phone
(717) 7&7..6505.
If tI"lY tal( du. is p.ld within thr.. (3) cal.ndar eonth. after the decedent'. dtlath, I'll fivI plrcent CS>'l dhcooot
of the talC p.ld II 111101ol'''.
T~ 15% t.lC ..na.ty non.p.rtlclp~tlon penalty J. co.puted on the total of the tal( .nd intere.t .......d, and not
paid blfor. J,nu.ry 18, 1996, tM fir.t day aftllr the entl of the tal( ..nllsh p.riod.
lnter..t h ch.rged blglnnlng with fir.t day of dellnquenoy, or nln. (91 Ilonths and on. (1) day frail till date of
dIIet~, to the det. of p.y..nt. TalCa. which bec..e delinquent beforll J.nuary 1, 198Z b.ar lntera.t ..t thl rete of
,Il( (6%) peroent p.r annuli c.lculat.d .t .. dally rat. of .000164. All t.xe. whloh bile... d.llnquent on and .fter
JllnUtIry 1, 1982 will b.ar Inter..t .t . rde whloh will ".ry froll el!ll.ndar y.ar to c.l~ndar- y.ar with th.t rlta
~.d by the PA Depart..nt of ReVllnue. The ..ppllollble tnte,'e.t rates for 1982 through 1999 e,.el
Ve.r Inter..t RllIt, DaUy Inter.st Factor Veftr Intere.t Rate DaUy Inter,.t flllctor
1982 20% .01)0548 19&1\-1991 11% .000301
1985 16% .000(.18 1992 9% .000247
1984 11% .000301 1993-1994 7% .00019i!
1.65 13% .OO03Sb 1995-1998 9% .000i!47
1.116 10i: .00QZ74 1999 7% .000192
19" .X .000247
--]nt.r..t I. o.lcul.ted Ill. fo110NI'
INTEREST. BALANCE or TAXONPAIO x NUNBER or DAYS DELINQUENT X DAILY INTEREST FACTOR
'.-MY Motlce I..uad attar the till( "'ooe., delinquent ",Ill ,'.flect IIn int.r..t calculaUon to flft"" US) daly.
bIIyond the dlllte of the ........nt. If paYIl.nt is ..de ,ft.,- the intere.t co.put.t Ion datil .hown on t"-
Hotlct, .odttlonlll lnter..t .ust be c.lculat.d.
PAVMEHT,
Det"h thl top portion 0' thh Matteu IIhd .ub.1t with ~oUr pay...nt.ade paYablt to the n,... M1d IIddruI
prJnt4td on thlt r.v.r.. .t..
If RESJDE:NT DECEDENT ... check or IIOnl)' order payable tOI REGISTER Of WILLS, AGENT.
If NON-RESIDENT DECEDENT ... ctwok orltOMy ordel payable tOI CotltOHWEAlTH OF PENNSVLVANIA.
JtEf~D (eR)1 A r.fund of . hx oredit, .....Ic:h WI' not reque.ted on the TII< Rlturn, ..y b. r.<<-.tad by cOlIPleUnu ""
"""UcaUon for Refund Df Plnnlyh'lJfli. IntMrHlNlcI and btah '-1(" OW.Y-B13l. AppliClIUOnl. .t. IVII1_1t .t
tht OffiCI of thft AIght.r of N11b, en)' of the I!~ RevenuI Dlstrlct Offic.. or 'rOIl the o.p.rtuntls 2/'t-hWr
.,......rJng "tvicI nuMMir. for for.. orderlngl In PennlvlvanJe 1-SOO':J6?-ZO!iO, outside P.,..,..,y1\,oartJI
~ within 100*1 Hettl'burg at.. (717) 187-8094, TDnl (717) 772-2252 (Hearing I~8jr.d only),
REPLY TOI
Qu"Uon' rlllarding error. contained on this notite Ihould be addr'US.d tOI PA DltPflrt..nt of RevMOlM, Our.au
of Indivldu.l t.X.I, ATTNI Post Aue...ent Revi.w Unit, Dept. 2ft\J601, H.rrhburg. flA 1712ft~0601, phone
(717) 1a1~650!i.
bJSCOUHT,
If ....y till< due h paid HHhln thr.. (3) (llllendar .onth5 after the fletadant.s d.ath, . five p.relent (5:0 discount
of the tax paid I. allowed.
peHALTV,
Thl 15% t.1< llUfHI.ty non~partlclp.tlon p.nalty is ClOllputad on the total of the tal< and int.re.t ......oes. IMld not
paid befol'. JllflUary III, 1996. the Ur.t dllY .Her the end of the \81< ~.ty par lod.
INTEREST,
lnt.r..t II oharged beginning Mlth flrlt day of delinquency. or nine (9) 80nth. and ana (1) d.y fro. thl date of
death. to the det. of p.y..nt. Taxas Mhloh b.c... d.linquent he fore J.nuary 1, 19112 bear Int.re.t .t the rtt. of
.IM (6)0 pare."t per ~ calculated at . daUy rat. of .000164, All hx.. Nhlch bac:... dallnCf'*lt 011 8nd aft.r
JtmUary 1, 1982 ..UI bII.r Intltr..t lit .. rat. Mhlch wUI vary frail calendar y..r to el.l.oo.r If..t Nlth ttMIt rIIt.
lMOUnCl.d blf the PA Dcapartunt of R.venu.. The appl10ahla Intar..t rat.. for 1982 through 1999 ar.,
Vaar Jnt.t..t Rat. O.lh Jnter..t Factor Vallr Interest Rate Oalh Int.r.,t FlIotot
--
1912 20% .000548 1988~1991 lli: .000l01
1913 16% .000"'8 1992 9i: ,000247
lCl84 11% .000301 1993~1994 7% .000192
191& U% .000356 199!j-19911 9% .000241
1916 10% .000214 "'" 1% .000192
1.17 9X .000l47
~-lnt.t..t I. c.lcul_ted .. follow.,
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINllUENT X DAILY INTEREST FACTOR
-~Any Notlc. I..ued nft.r th4i hl( baOOlNlI delinquent wll1 r.fllflt In Intate.t c.h",l.thMl tn flft..n US) MY'
",yond the dIIt. of the .......-nt. If pflv..nt is ..... .fhr the In~.r.'" c~u~etlon date lhown on the
Notlc., eddltlonel Int.ra.t .u.t be calculat.d.