HomeMy WebLinkAbout81-00201
No, 21-81
2;,1
PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
In the Estate of
MARr.AR1<'1' TAM1<!':
, deceased,
To Register of Wills for the County of Cumberland, In the Commonwealth of Pennsylvania.
Petitioner(l() IsRK~ the execut rix
named In the Last Will and Testament of
MARGARET JAMES dated January 21, 1981
Decedent was a citizen of the United States and a resident of Mech;mic sburg
MooHOOx(Borough), Cumberland County, Commonwealth of Pennsylvania.
Decedent died on Saturday the 7th day of Ma.rch A.D, 19~, In the
County of Cumberland ,State of PA at the age of ~years,
Decedent ~has not) been married and~lf(has not) had children born tdmlh (her) since the ex.
ecutlon of the above described Will.
Decedent was possessed of personal property to the value of $31t, gOO
and of real estate to the value of
NOfllJ
as near as can be ascertained; said real estate situated as follows
Therefore, your petltloner(s) respectfully apply(ies) for the probate of the said Last Will and Testa.
ment and for Letters Testamentary theron.
Dated March 24. 1981
Name and address 9hLVvc.W<-!w ~<V/
of Petitioner(s)
r.",pnnnlyn Ree!>
507 E. Elmwood Ave. Apt 1A
Mechanicsburg, PA 17055
COMMONWEALTH OF PENNSYLVANIA l
COUNTY OF CUMBERLAND i
C)b/I,FNO()).,Y"; /P6e S
ss
named in above application, being duly 52,fltJrL...I according to law say(s) that the
statements set forth In this petition are true to the best of J-fE',1-.- knowledge and belief.
sworn and subscribed before ..9.:\>\( ~UV\.J-,,-k2( r' j R l' .iUJ./
me, _ _ March 24 1981
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Filed:
March 25. 1981
Attorney
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BE IT REMEMBERED THAT
I, MARGARET JAMES, of the County of Cumberland and Commonwealth of
Pennsylvania, being of sound mind, memory and understanding, do make, publish
and declare this to be my LAST WILL and TESTA."IENT, hereby revoking and making
void any and all Wills and COdicils, or writings in the nature thereof, at
any time heretofore made by me.
~: As my personal representative, I nominate and appoint GlreNDOLYN
REES, to be the Executrix of this LAST WILL. In the event that GWENDOLYN REES
is unable or ceases to act for any reason whatsoever, I nominate and appoint
WILFRED T. LEATH, to succeed as Executor of this LAST WILL.
SECOND: I dire<:t that my debts and funeral expenses be paid as soon
after my death as is practicable by my Executor out of my estate.
THIRD: I direct that all estate, succession, legacy, inheritance or
other transfer taxes, however designated, that shall become payable by reason
of my death in respect of all property comprising my gross estate for death tax
purposes, whether or not such property passes under this LAST WILL, shall be
paid by my Executor out of my estate.
FOURTH: I give, devise and bequeath all of my property, real and
personal, wherever situate, in which I may have an interest at the time of my
death, including any property over which I may have a power of appointment, to
GWENDOLYN REES.
~: In the event GWENDOLYN REES fails to survive me, then I give,
devise and bequeath all my property, real and personal, wherever situate, in
which I may have any interest at the time of my death, including any property
over which I may have a power of appointment to WILFRED T. LEATH, but if he
fails to survive me, then all to my descendants who survive me, per stirpes,
their heirs and assigns forever.
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ACKNOWLEDGEMENT
COMMOmIEAL'l'lI OF' PENNSYLVANIA
SS.
COUNTY OF' CUMBERLAND
I, MARGARET JAMES, Testatrix, whose name is signed to the attached
or foregoing instrument, having been duly qualified according to law, do he~eby
acknowledge that I signed and executed the instrument as my LAST WILL; that I
signed it willingly, and that I signed it as my free and voluntary act for the
purposes therein expressed.
lv /t..,c,/(r:.,{c.'/_'
MARGAREt JAMES
Sworn or affirmed to and acknowledged before me, by MARGARET JAMES. Testatrix,
this '1 ( day of J II /u. ,( ,! 7' ,1981.
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AFFIDAVIT
ubl
MURR!L R. WALTERS 11/, Not.ryPubllc
Mechenlcsburg, CUmberlll1d Co,,'.Ps,
My Cqmmlsal9n Wit" lie" 9.' 19i14
COMMONWEALTH OF PENNSYLVANIA
ss.
COUNTY' OF CUJoIBERLAND
We, /l11//2~ /1.J ~'" ':1'-4 and U /'+ I L I' ;-I t v' I."> ,
the witnesses, whose/names are signed to the attached or foregoing instrument,
being duly qualified according to law, do depose and say that we were present
and saw Testatrix sign and execute the instrument as her LAST WILL; that
MARGARET JAMES signed willingly; that she executed it as her free and voluntary
act for the purposes therein expressed. that each of us in the hearing and
sight of the Testatrix signed the will as witnesses. and that to the best of
our knowledge the Testatrix was at the time 18 years or more of age, of
sound mind and under no constraint or undue influence.
C7J A.'
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Sworn or affirmed to and acknowledged before me this ;2 I day of 74#1/../,"1y,1981.
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Notary Public
MURRtl R. WAlTERS III, Nololy Public
M~hanicsburg, Cumberland Co.: P.a.
,~y Commission hpires Dec. 9, 1984
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TAX AT 6%
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, RECEIVEDA1bert z. Gogert, Esq.
FROM
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX
TAX AT 15%
TAXAT_%
Main st
Meehan!csburq. PA 17055
---~f~~T~j~~~~tiTioN:~-Ch;- 1;81 --- -
ESTATE TAX
TOTALTAX CREDIT U.46B.72
FILE NUMBER
21-81-201
Ma 1 1981
NAME OF DECEDENT
Mar aret James
Cumberland
m
m
LESS DISCOUNT
PLUS % INTEREST
(FRDM TD_'
"'.41
DATE OF PAYMENT
,------- ---
COUNTY
-----------------------
TOTAL AMOUNT PAID U '.40; ,Q
;' POSTMARK DATE
~ REMARKS:
~ ~PAID ON ACCOUNT"
SEAL
RECEIVED BY
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HEGISTEn OF WILLS
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'. REV.449 EX"' (3.80)
COMMONWEALTH OF PENNSYLVAHIA
OEPARTMENTOFREVENUE
TRANSFER INHERITANCE TAX
RESIOENT OECEDEHT
AFFIDAVIT OF
FIDUCIARY
(lnstructionli on Reverse Side)
..
Estate of Margarat._J.ameB--
Lost Address-.-1109 _Appl~J2~d\P.t. -{\---
Mechanicsbu~, PA 17055
Dote of Death March 7.._19R1
Social Security No. 231-38-5134
Bureou File No.
(CITY)
ISTA TE)
('l.IPI
County File Nu. -d /-/!/-,;)() /
1. Decedent difrd:
( ) Intestate (without 0 will)
(Xx) Testate (leaving 0 last will --copy attached)
2. Is the filing of 0 Federal Estate Tox Return required for this e.tate? Yes_ No 11\1
3. (XX) ~~r!Executrix
) Administrator! Administratrix
Name _G:wendo1yn Ree~L
507 E. E1mwood Avenue.
Address _._Ap~~ I-A
_Me.chanic.sbw:g.I-PA 170<;<;
(CITY) (STATE) (ZIP)
4. All correspondence should be mailed to (X ) Attorney
KikRXK
5. If an allorney is representing the estate, indicate:
) Fiduciary.
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Nome Albert Z. Bogert , Esquire
Address 22 East Main Street
Mechanicsburg, PA 170<;<;
{CITY) (STATE) {'lIP}
List 011 safe deposit boxes reqislered in the decedent's individual namec or jointly with, or as an agent or deputy
of another, or in decedent's individual nome with right of access by anotner as agent or deputy. Include the name
and address of the bank or other institution where the safe deposit box is located, the nome (s) in which the box
is registered and the relationship of the laint holders to the decedent,
NAME AHD ADORESS OF BAHK OR OTHER IHSTITUTlaH
IN WHICH DECEDENT MAINTAINEO A SAFE DEPOSIT BOX
HAME DR HAMES I~ WHICH
SAFE DEPOSIT BOX IS REGISTERED
RELATIONSHIP OF JOINT
HOLOERS TO OECEDENT
None
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and
statements, and to the bfrst of my knowledge and belief it is true, correct and complete.
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SIGHATURE F FIOUCIARY
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DAl'E
PENNSYLVANIA INflERITANCE TAX GENIjlAL.!!i[QRMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Eslate Tax Act of 1961 provides tliat III(: IdliiiWillf: pel',()ns shil:1 pmnare ,lI1d file
a return:
a, The personal representative of tlw estate of the decedent as to properly uf the decedellt ildlllinistered Iiy him
and such additional property which is or may be subject to Inlleritance [,IX lit wliicli liC/slll: sliall have or
acquire knowledge;
b, The transferee of property upon the transfer of wllich IlIlIeritance Tax is or may he imposed by the 1961 Statute,
including a trustee of property transferred in trust, provided 111 at 1111 ocparalc retlllll need be made by the transferee
of property included in the return of a personal representalive,
2, PLACE FOR FILING
The return is to be filed in duplicate with tile Ilegisler of Wills of tile cOllnty wllereill tlie decedent resided,
3, TIME FOR FILING
The return is due nine montlls after the decedent's death, unless an extensioll for filing has been applied for and
granted by the Secretary of Revenue within the nine-month period.
4, FAILURE TO FILE RETURN
Section 79:1 of the 1961 Statute provides tllat " , , ,any person 1'1110 willfully fails to file a relurn or otller report
required of him, . ,shall be personally liable, . .to a penalty of 25% of the tax ultimately found to be due or $1,000
whichever is the lesser to be recovered by the Department of Revenue as debts of like amount are recoverable by
law,"
5, TAX RATES
Inheritance Tax is payable at the rate of 6% on Iransfers to lineal descelldants, such as father, mother, husband, wife,
son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate of 15% as to all others,
6, PAYMENT OF TAX
The tax assessed on the transfer of property reported in the return is due 9 mOllths after the decedent's death, Interest
at the rate of 6% per annum accrues thereafter until payment is made, All payments received are first applied to any
interest which may be due with any remainder applied to the tax, IF TAX IS PAID WITHIN 3 MONTHS AFTER THE
DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED,
All checks should be made payable to tile Register of Wills of the counly wherein the decedent resided and are
received subject to the final determination of the Department of Revellue.
7, FAILURE TO PAY
The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effecl until
the taxes and interest have been paid in full. The taxes may be sued for against any real property in the decedent's
estate or against any property belonging to a transferee liable for the tax,
8, FlUNG OF FALSE RETURN
Any person who willfully makes a false return or report required of him sllall, ill accordance witll Section 793 of the
1961 Statute, be guilty of a misdemeanor and, on conviction thereof, shall lie sentenced to pay a fine not exceeding
$1,000 or undergo imprisonment not exceeding one year or both,
REV-4~2 EX+ (3-80)
COMMbNWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
ESTATE OF Margaret James
SCHEDULE "C"
TRANSFERS
'*
INSTRUCTIONS:
1. Answer the questions on reverse si de,
2, If the answer to any of the questions on the reverse side is "Yes," provide a description of the property transferred per
Schedules "A," liB," or liE," its estimated market value at date of death, dates of transfer, to whom transferred and
relationship of transferees to decedent. Attach a copy of any trust deed or instrument relating to the transferred property,
ITEM
NO.
DEseRIPTION
ESTIMATED DEPT. VALUATION
MARKET VALUE (OFFICIAL USEONLYI
None
TOTAL THIS PAGE
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QU ESTIONS CONCERNING PROPERTY TRANSFERS
1. Did decedent, within two years of death, make any transfer of any material part of llis estate without receiving
valuable and adequate consideration? (Answer "Yes" or "No".) X
2. Did decedent, within two years of dealll, transfer property from himself: Iwrse" to 11IIIIsell/herself and another party
or parties (including a spouse) in joint ownersliip? (Answel "Yes" 01 "No".) -X-
3, If the answer to one or two above is "Yes" illld tlie trilllSI(;IS are clJililed to be nontaxable, provide 1111) fOllOWing
information:
a, Age of decedent at time of trilnsfer,
b, Copy of death certi licate.
c. Affidavit by the atlending pliysician indicating file slille of decedent's 11(:i1lth "llime of Irilnsfer.
d, All other information supporting nOlltaxability of IJilnsfer.
4, Did decedent, inliis/her lifetime, nlake any Iransfel of /Hoperl)' willlOnt receiving a va/uill1/e or adequate consideration
therefor which was to take effect in posseSSion or enjoymenl at or after lIis/her dealh? (Answer "Yes" or "No",) No
a, Was there any possibility that the properly transferred miglit return 10 trilnsleror or Iiis/lier eslate or be subject
to his/her power of disposition? (Answer "Yes" or "No".)
b. What was tlie transferee's age at time of decedent's dealll?
5, Did decedent in his/her lifetime make any transfer without receiving a villuable and adequilte consideration IIlerefor
under wliich transferor expressly or impliedly reserves for his/lier life or illlY peried wliich does in fact end before his/her
death:
a, The possession or enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No",) ~
b, The right to designate the persons wlio shall possess or enjoy the property transferred or income therefrom?
(Answer "Yes" or "No",) XX No
6, If tlie answer to five b. above is "Yes," state whether tlie right was reselved in decedent alone or others,
."
7, Did decedent in his/her lifetime make a transfGr, the consideration for which was transferee's promise to pay income
to or for the benefit or care of transferor? (Answer "Yes" or "NQ",) No
8, Did decedent, at any time, transfer property, the b61eficial enjoyment of wliich was subject to cliange, because of
a reserved power to alter, amend, or revol((;, or wliich could revert to decedent under terms of transfer or by operation of
law? (Answer "Yes" or "No",) No
9, If the answer to eight above is "Yes," was [he power to alter, amend or revoke the interest of tlie beneficiary reserved
in the decedent alone or the decedent and others? (Answer "Yes" or "No",)
.'
INSTRUCTIONS FOR SCHEDULE "D"
1. List full names and addresses of all who have an interest in the estate
either vested, contingent or other interest.
2, Indicate the beneficiary's relationship to the decedent, Specify if
stepchildren or illegitimate children are involved,
3. Indicate "Yes" or "No" if the beneficiary sUlVived the decedent,
4, Indicate the date of birth of the beneficiary if the interest is a life
interest, term certain interest or a future interest,
5. Indicate the interest of the beneficiary in the decedent's estate.
For example: Specific bequests of a diamond ring, savings bonds
or cash of $5,000; bequest of 25% of residue; remainder interest; etc,
6, At the bottom of Schedule "D" state those beneficiaries who are not
living at the time the return is being filed and include date of death,
"!lEV"4S4 (1.S0)
C:OMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINH Y OWNED PROPERTY
(lnstwctjons 011 Reversf! Side)
Estate of Margaret James
ITEM
NO, DESCRIPTION
1 Joint Checking Account - Acct. No.
015-001152-6
P
TOTAL E VALUE OF DEPARTMENT
n
MARKET C DECEDENT'S VALUATION
VALUE E INTEREST (Official Us. Only)
N
T
$4,491.1 50% $2,245.51
CCNB Bank, 331 Bridge St., New
Cumberland, PA held jointly with
Gwendolyn Rees
2 Jgi~:o~~~~~~O Account - Account No. $29,230.0 50% $14,615.0
CCNB Bank, 331 Bridge St. I New
Cumberland, PA, held jointly with
Gwendolyn Rees
3 J~~~i7~:~ings Account - Account No. $37,721.0 50% $18,a60.5
First Bank & Trust Company,
Mechanicsburg, PA 17055, held jointly
. with Gwendolyn Rees
Note: Item #1, Joint Checking Acct.
opened October, 1979, originated from
funds previously on deposit in Item
#2, Joint Savings Account, which was
opened October, 1975.
TOTAL THIS PAGE 35,721.18 " rJ
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INSTRUCTIONS FOR COMPLETING SCHEDULE "E"
.'
Schedule "E" must include all property, real and personal, owned by the decedent jointlv with another
party or parties as joint tenants with right of survivorship, Both tangible and intnngible property are to be
included, List mai estate first.
1. Describe ail real property as indicated in the instructions for Schedule "A", Describe all personal property
as indicated in the instructions for Schedule "B", include the name. address and relationship to the
decedent of the co.owner (s) and the date the joint ownership was established,
2. Indicate the total market value of the jointly owned proper tv,
3, Indicate the percentage of the decedent's interest.
4, Indicate the market value of the decedent's interest.
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INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
File Number
21-81-0201
o Original
o Supplemental
o Remainder
Estote Name
Hargaret James
Date 01 Death
Harch 7, 1981
Social Security Number -
231-38-5134
REPORT OF INHERITANCE TAX APPRAISER
I, the undorslgned duly appointed Inheritance Tax Appraiser In and for the eaunty 01 Cumberland
Pennsylvania, do respectfully report that I hove approlsed the real and p.rsonal property os ,oparted In the loregolng
return at the values let forth opposite each Item In the last column to the right in Schedules HA", "BIl, "C', and liE"
Dated:
May 29, 1981
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INHERITANCE TAX APPRAISER
ADJUSTMENTS REMAINDER APPRAISEMENT CODE
INVENTORY VA~UE AS APPRAISEO CDDE (HARRISBURG USE ONLY)
Reol Properly (Schedule A) $ none 00+ 92+
Perianal Property (Schedule B) 249 30 10+
Jolnt.Held Property (Schedule E) 35 721 18 211+
Transfer. (Schedule C) none 30+
TOTAL GROSS ASSETS _u___}?_,Jl~__ !&.-
Leu D.bts and Deductions 40- 93.
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Life Estate RATE FACTOR PRINCIPLE VALUE COOE
--
o Annuity
E.Q.B..llSE OF REGISTER ONL Y
T ax on $
CODE
COMPUTATION OF TAX
$
$
$
$
$
6%
Tax on $
15%
Talt on $
Tax on $
Tax on $
Exemptions
Total Estate
TOTAL TAX
INTEREST FROM
BALANCE
TO
$
$
$
TAX CREDIT
$
. REV.5IB FO (7'SO)
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COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELO OPERATIONS
NOTICE OF FILING OF APPRAISEMENT
Ms. Gwendolyn Rees
507 East E1mwood Avenue
Apartment 1A
Mechanicsburg, PA 17055
RE: Estate 01
County 01
File No.
Margaret James
Cumberland
21-81-0201
Dear Ms. Rees
You ore hereby natilied that the original
appraisement in the estate of Mar~aret James
has been filed in the office of the Register of Wills alCumber1and
County on ~ 29 , 19 ~. Soid appraisement reflects the following valuations:
Real Estate
Personal Property
Jointly Owned
T ronsfers
Total
none
$ 249.30
$35.721.18
none
$35.970.48
As to such tax that is paid within three months from dote of death, 0 live (5%) percent
discount is allowable. As to any tax that remains unpaid after nine (9) months (fifteen months
when death occurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months when
death occurred prior to December 22, 1965) Irom dote of death, interest at the rote of six (6%) percent
per annum is charged.
Any party in interest who is aggrieved by this notice may object thereto within sixty days
after receipt 01 said notice os provided by Section 1001 of the Inheritance and Estate Tax Act 01
1961,72 P.S. 2485-1001, P.L. 373.
Dote Mav 29. 1981
Signed
,f// r, t /" -' .rr (' JJ /Jr J )
Chief Appraiser
Title
NOTE: This is not 0 bill.
REV-"!!1 EXt 17"tlO)
COMMONWEALTlI OF PENNSYLVANIA
DEPARTMENT OF r~EVENlIE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
INHERITANCE TAX
APPRAISEMENT
[]ORIGINAL
o SUPPLEMENTAL
Estate 01
Hargaret .~1".e.~_____...___ File No. __._.?.!::-81::-0201
Coun ty
Cumberland
Dote 01 Deoth
Harch 7, 1981
In the oven! that any future intcrest in this l!slalc Is transfetrlJd in possession or cnioyment to collateral heirs of the decodent after the
('Ixplratlon of any estale for IHe or fot yeon, tho Commonwealth hereby c)(ptessly re$crve~ the right 10 appraise and assess transfer
inheritance toxos at the lawful collateral tate on any such futuro Interest.
PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH
ASSET SUMMARY
DEPARTMENT'S
APPRAISED VALUE
1. Total Real Property - SCH. "A". . . . .. $
2. Total Personal Property - SCH. "8". . . . $
3. Total Jointly Owned Property - SCH. "E" $
4. Total Transfers - SCH. "C". . .'. . . .. $
none
Unreported $
Unreported $
Unreported $
Unreported $
$ none
$ 249.30
$ 35,721.18
$ none
$ 35,970.48
249.30
35.721.18
none
o LIFE ESTATE
TOT AL GROSS ASSETS
DREMAINDER
DANNUITY
___=..:==~==-=======c_ TOT~~ALUE_.._______.L_
I do hereby certily that the aLov. appraisement is made in conformity with Pennsylvania law and has been filed this
day with the Register 01 Wills.
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APPRAISER
May 29, 1981
DATE
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ss:
COUNTY OF CUM8ERLAND
8efore me, the Register for the Probate of Wills and granting of Letters of Administration in and for the County of
Cumberland, personally came
GWENDOLYN REES
who, being duly sworn , do es depose and say that as
Executrix
of the last Will and Testament of
MARGARET JAMES
deceased
s he will well and truly administer the goods and chattels, rights and credits of said deeeascd according to law. And
also will diligently comply with thc provisions of thc law rclating to Transfcr Inheritanecs.Sworn and subseribcd bcfore mc.
I), ,r
March 24, A.D., 19~<':U U~ Ai\~,L-&.rv 1~2/'
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8c it rcmcmbcrcd that on thc
25th day of
DECREE
March
,A.D.,I~, thcrc was probatcd and
rccorded thc last Will and Tcstament of MargarEt. James
Mechanicsburg
latc of
Testamentary
Dcccascd. Lettcrs wcrc granted to
Witness my hand and official scal thc day and ycar aforcsaid.
. <1,fl,Cl
v,.l~
, Cumbcrland County, Pcnnsylvania,
Gwendolyn Rees
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INFORMA1!Q..1i.
To insure proper credit 10 your uecount, 11m namo 01 IIw IlSllIle [lnd fill! numher shoultllJo c10arly pnnt.
ed on tho chock or monoy order.
This assessment is modo in accordanco with Suction 708 01 tho InhtHllilncu and EStHle Tox Act of
1961 172 P.S, 9 2485.708),
To the oxtenl that inheritanco tax is paid within throo (3) month!> ahor tho dOlllh of tht! decedent. a
discounl of five (5/ percan! is ellowed (72 P.S. ! 2485.716/.
Inheritance Tax. other than tax on a future interes!. is due at the dato of the decedent's death and becomes
delinquent at the expiration of nine {9J months after tho decedent's deflth (72 P.S. 9 2485-711). Inheritance
Tax on a future interest is payable within three (3) months ofter the transfer takes effect in possession and
enjoyment and is delinquent thereafter (72 P,S. 9 2485.712). Calculale interest from the delinquent date shown
on the face of this form to the date of actual payment using tho fOllowing intcreslloble;
--------------- ------ - ----- ---- --- ---- - ----- -- - - - - -- - --- --- ----- -- - - - - - ----
1 month .005 4 months .Q20 7 months .035 10 months ,050
2 months .010 5 months .D25 8 months .040 11 months ,056
3 months .015 6 months .D30 9 months .045 12 months ,060
1 days .00017 11 days .00186 21 days .00352
2 days .00034 12 days 00203 22 days .00369
3 deys .00061 13 days .00220 23 days .00366
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 days .00437
7 davs .00118 17 days 00284 27 days .00454
8 days .00135 18 days .00301 28 days ,00471
9 days .00152 19 days .00318 29 days .00488
10 davs ,00169 20 days 00335 30 days .00500
-- ------------ ------- _._- -- -- ----- ---- - --- - - - --_._- --- - -- --------- -----.
Any party in interest, including the Commonwealth and the personal representative, not satisfied wilh
the assessment may object thereto within sixty (60) days after receipt of this Notice as provided by Section
1001 of the Inheritanc. and Esta'. Tax Act of 1961 (72 PS. , 2485.10011.
Make check or money order payable to:
"Register of Wills. Agent"
Mail to the address listed below:
GENERAL INHERITANCE TAX INFORMATION
Unsatisfied liabilities incurred by the decedent prior to his/her death are deductibie against his/her taxable estate.
In addition to debts incurred by the decedent or estate, other items are claim~ble including the cost of administration,
attorney fees. fiduciary fees, funeral and burial e~,penses including the cost of a burial lot, tombstone or grave marker.
All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the
Inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liability for the debts being claimed
should be attached to this schedule.
A family exemption of $2,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania.
If there is no spollse, or if the spouse has forfeited his/her rights, then any child of the decedent who is a member of
the same household can claim the exemption. In the event there is no such spouse or child, the exemption can be
claimed by a parent or parents who are members of the same household as the decedent. The family exemption is
allowable only against assets which pass by a will or by the Pennsylvania Intestate Laws.
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INSTRUCTIONS FOR COMPLETING SCHEDULE "F"
1. If the family exemption is being claimed, indicate the claimant's name, address and his/her relationship to the
decedent. Enter "family exemption" in the remarks column and the amount claimed in the amount column.
2. Assign consecutive numbers to each item listed.
3. Enter the date on which each debt was incurred and/or paid.
4. Enter the names of each payee.
5. Provide a brief explanation in the remarks column for each debt claimed.
6. Enter the amount of each debt being claimed.
7. The form must be signed by the person who has assum~d the responsibility for paying the debts.