HomeMy WebLinkAbout80-00704
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
'*
COUNTY FILE NO:
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DATE
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ESTATE
TO:
FILE NO,
COUNTY
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et
DATE OF DEATH
Appraised Value of Estate:
Real Estate
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G
+
Personal Property
Jointly Held PropertylTransfers
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Total Gross Estate
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Total Approved Deductions
G
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Clear Value of Estate
less: Approved Charitable Exemptions
Clear Value of Estate Subject to Tax
G
Amount Ta,able @ 6% Rate
s
Amount Ta,able @ '5% Rate
tax due
TOTAL PENNSYLVANIA INHERITANCE T~~'9:i;,#/~V'H/..;:;;{';~!6tJ
.. .. .. .. .. .. A five percent discount totaling $
will be granted if the Inheritance Tax is paid by
Loss Credits:
DATE OF PAYMENT
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREDIT
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+ G
$
$
:
+
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+
:
Interest accrues at the rate of six (6) percent per annum
on the unpaid balance of Inheritance Tax from
to date of payment. Interest due if paid by is " ,: , ..' :'/)L /-~~
BALANCE OF PENNSYLVANIA INHERITANCE TAX DuE/;/I';J,",i,'/e,X :, /,' J';r!u;
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Assessed by: / ///
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INFORMATION
To insure proper credit to your account, tho nome of the estalo and file number should be clearly print.
ad on the check or money order.
This assessment is made In accordance with Section 708 of tho Inheritance and Estate Tax Act of
1961 (72 P,S, ~ 2485,708).
To the extent that inheritance tax is paid within three (3) months after the death of the decedent. a
discount of five (5) percent is allowed (72 P,S, ~ 2485,716),
Inheritance Tax. other than tax on 8 future interest. is due at tho date of the decedent's death and becomes
delinquent at the expiration of nine (9) months after the decedent's death (72 P.S. lj 2485.711). Inheritance
Tax on a future interest is payable within three (3) months after the transfer takes effect in possession and
enjoyment and is delinquent thereafter (72 P.S. 9 2485.712). Calculate interest from the delinquent date shown
on the face of this form to the date of actual payment using the following interest table:
---------------------------------- -------------- - --- - ----------- ---- - -- ----
1 month .005 4 months ,020 7 months ,035 10 months ,050
2 months .010 5 months ,025 8 months ,040 11 months .055
3 months .015 6 months ,030 9 months ,045 12 months .060
1 days .00017 11 days ,00186 21 days .00352
2 days ,00034 1 2 days ,00203 22 days .00369
3 days ,00051 13 days .00220 23 days .00386
4 days ,00068 14 days .00237 24 days .00403
5 days ,00085 15 days .00250 25 days ,00420
,
6 days .00101 16 days .00267 26 davs .00437
7 days ,0011a 17 days .00284 27 days .00454
8 days ,00135 18 days ,00301 28 days ,00471
9 davs .00152 19 days ,00318 29 days ' .00488
10 days ,00169 20 days ,00335 30 days .00500
-- - --- ----- --------- - -- - - -- - - - - -- -- - - - --- - - - ---.-- -- - - - - ------ --- --- ---
Any party in interest, inCluding the Commonwealth and the personal representative, not satisfied with
the assessment may object thereto within sixty (60) days after receipt of this Notice as provided by Section
1001 of the Inheritance and Estate Tax Act of 1961 (72 P,S. 9 2485,1001).
Make check or money order payable 10:
"Regisler of Wills. Agent"
Mail to the address listed below:
REV.~19 Ek+ (7-1101
COMMONWEAL TH OF PEN"SYLVANIA
OEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIOENT OECEDENT
INHERITANCE TAX RETURN
FOR INSOL VENT ESTATES
(Instructions on Reverse Side)
Estate 01 Mabel Bucher
Last address 6 E. Portland St.
tSTREET)
( ) Exec, () Adm. Other Dau"h ter
Name Janet Diffenderfer
Social Security No, 181J.-05-0265
Address 6 E. Portland St.
(STREET)
Mechanicsburg, Penna. 170~~
(CITV) (STATE) tlIP)
Under penalties of p~riury, I declare that I have exomined this return end
to th Lest of mv knowled n belief it is true, correCf and complete.
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z Mechanicsburg, Penna. 17055 0:
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0 15. 1980 ;;:
Date 01 Death Oct.
Social Security No, 181J.-05-0266
TYPE OF ASSET DESCRIPTION
11/5/80
Signature of Fld a
Date
ESTIMATED MARKET
VALUE
DEPARTMENT VALUATION
(OFFICIAL USE ONL YI
Checking Account No. lIJ.2-202165-7 with
The Commonwealth National Bank. re-
gistered in the names of Mabel Bucher
and Janet L. Diffenderfer, Jt. Ten. $
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(640.51)
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OFFICIAL
USE
ONLY
TOT AL $ (640.51 .3 ..<.C. :u.;s,'
I do hereby certify that the above assets were apprai sed in accordance with Pennsylvania law.
~..I((J.V; .:I rfld nul)
APPRAISER
. .!
DATE
NAME OF PAYEE
NATURE Of CLAIM
AMOUNT CLAIMED
10/24/80
Myers Funeral Home. Inc.
Register of Wills
Funeral Bill
Filing Rev-519 EX+ this
Return (Insolvent Estate)
$ 2.298.00
3.00
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TOTAL
$ 2,301.00
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OEoGC.TIONS ALLOWED
INSTRUCTIONS
ASSETS:
TYPE OF ASSET _ Indicate whether the asset is rcol estate, personal property, transfer or jointly-owned.
DESCRIPTION _ lis. all assets owned solely by the dcct'dcnt or owned jointly with another party or parties as tenants in
common or as joint tenants with right of survivorship at the time of death. Include the decedent's percentage of ownership,
the name (5) and relationship to the decedent of the surviving ioiot owners and the estimated market value of the decedent's
interest as of the date of death. Include intangible personal property titled in the nome of the decedent but payable of death
to another porty or parties including but not limited to P.C.D. U.S. Savings. Bonds and tentative trust accounts. list any
property transferred by the decedent within two years of death for which he/she did not receive voluoble and adequate
consideration.. .
Describe all real estate located in Penllsylvania by lot and block number, street address, number of acres and include a
general description of the land and buildings Also, include the book and page number in which the deed is recorded and the
ClCoct title as indicated on the deed.
DEBTS & DEDUCTIONS _ Unsatislied liabilities incurred by the decedent prior to his/her death ore deductible against
his/her to'table estate. In addition to debts incurred by the decedent, other items are claimable including the cost of
administration, attorney fees, fiduciary fees, funeral and burial elCpenses including the cost of a burial lot, tombstone or
grove marker. list the date on which each debt was incurred and/or paid and the names of each payee. Provide a brief
elCplanation of the nature of each debt claimed and the amount being claimed
Evidence to support the decedent's or the estate's lioltility for the debts being claimed should be attached to this return
A family e'(emption may be claimed by a spouse of a decedent who died ~omiciled in Pennsylvania. If there is no spouse,
or if the spouse has forfeited his/her rights, then any child of the decedent who is 0 member of the same household can claim
the evc;nption. In the cvent there is no such spousc or child, the exemption can be claimed by a parent or parents who arc
members of the some househol~ as the decedent.
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INFORMATION
PLACE FOR FILING _ The return is to be liled in duplicote with the Register of Wills 01 the county wherein the decedent
resided.
TIME FOR FILING _ The return is due nine months after the dccedcnt's death, unless an extension for filing has been applied
tor ond granted by the Secretory of Revenue within the nine.month period.
FAILURE TO FILE RETURN _ Section 791 of the 1961 Stotute provides that" , "any person who willfully foils to lile 0
return or other report required of him shall be personally liable. . .to 0 penalty of 25~~ of the talC ultimately found to be
due or $1,000 whichever is the less to be recovered by the Department of Revenue as debts of like amount are recoverable
~y low:"
NOTE: Fees paid to an estate representative; namely. an executor or administrator, for services performed in ad.
ministering an estate is reportable for Pennsylvania Income Tax purposes. This taxable income item shoud be reported on
form PA'40.lndividuollncome Tax Return.
REV,S1. FO (70801
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COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT Or REVENUE
BUREAU OF FIELD OPERATIONS
,
NOTICE OF FILING OF APPRAISEMENT
Janet Diffenderfer
6 East rortlan~ Street
Hechanicsburg, Fa. 17055
RE: Estate af Habel Bucher
Caunty af Cumberland
File Na. 21-80-0704
Dear Mrs. Diffenderfer:
Vou are hereby notified that the insolvent
appraisement in the estate of H!!.bel Bucher
has been filed in the office of the Register of Wills of Cumberland
County on January 22 , 19 81 . Soid appraisement reflects the following valuations:
Real Estate
Personal Property
Jointly Owned
Transfers
Total
-0-
-0-
320 .26
-0-
320.26
As to such tax that is paid within three months fram date of deoth, a five (5%) percent
discount is allowable, As to any tax that remains unpaid after nine (9) manths (fifteen months
when death occurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months when
death accurred prior to December 22, 1965) Irom date 01 death, interest at the rate al six (6%) percent
per annum Is charged.
Any party in interest wha is aggrieved by this notice may abject thereto within sixty days
alter receipt 01 said notice as provided by Section 1001 althe Inheritance and Estate Tax Act of
1961,72 P,S. 2485-1001, P.L. 373.
Date
January 22, 1981
Signed
_ M/H /11 /'f?l~t""j )
Title Chief Apprciser
NOTE: This is not a bill.