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Home My WebLink About81-00221 ~ ~ .>< ~ ,~ . ~ [I i~ ~ I ~~ I ~ ~,~ 0. o ~ .; " ..,... :'00 . . ,... N . '0 Z - o tl). 1ii ~ - III n cO ,., ",'" C"1rQ - r.,~ S;:u ro~: "'0 "" ~n~ r/l''"l .,., ~~'Il_' ~C~I ::0 p:lr'l r...(, r .;U\;') >:r; ~,,) ~:', c.1. (~~:;; ,oIl ~:.r,fl ~:-; (11 a '::n () '::;. .'0';'1 lj("~ .- :> of; ,":':: ~ >< ~ 0 ~ t !:: >< . , t:l << ~ . ~ S ~ z . ",". . N ~ . ~ fil . en: '. ~ ,.: u, . " . J:j ;;: olj' x 0 10 , . .. , 0 . ...:l 0 . z . u r<<, al ' ~ z z ~' g 0 . 0, ! >< ~ .. x '" [:l ~ .. ~ . ~ o.l ~ .. 0 z . "' t:l . ,. ,> ... . 0 t) I:> N X " .. ~ - _.' ~- ... .. .', OATH OF Pt:RSONAI. REPRt:SENTATIVE COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF CUMBERLAND Before me, the Register for thc Probatc of Wills and granting of Lellcrs of Administration in and for thc County of John D. 3hocnfolt Cumberland, personally came who, being duly SHorn I do es 2xocutor depose and say that as of the last Will and Testament of C. v!. Shoenfelt deceased he will well and truly administ.er the goods and chattels, rights and credits of said deceased according to law. And also will diligently comply with the provisions of the law relating to Transfer Inheritances. April 2 A,O" 19~ t7 Register ,t " ~ .. ,~ ;~ t j . ". ~ '- ' ' .. ~J8 l, t.. I :;;CJ c N '~.'.2. Co,: I ~~ W"; 0>_ c.)l.. c... O:.:u; W OG cc 'et:> Uw E;iT.: ::go: ~ l.Ui3 u.. ;0 -' u ~ ~: 0 1'1 N 1'1 -I I ~ -I m I - ~ ~ M 1'1 CX)i I, ~ ,.., C'\I ~ .s ~ l'i '" r.l :-d :3l :os :<IJ :c.> :<IJ :~ ~, mi Cl) I"'"tr lO' m: '*"i ...: 0 0 ~ , .' - 1'1' - .~ s: ~: .,,: I'l r-: k: .~ 0.: '" r-, o<l;: <IJ l"l' '" ... '*"j 0 c.> ~ &b al -g ..... os ,~ os p.. r.. l'-< f-l: rll: f'Ji M: 0: II" : UJi .: ".,' .-~,. : ." D: DECREE Be it remembered that on the 2nd day of April recorded the last Will and Testament of C. W. Shoenfe 1 t ,A.D.,19~, there was probated and late of Hechanicsh\lT''' , Cumberland County, Pennsylvania, John D. Shoonfe1t Deceased, Letters Testamentnry were granted to Witness my hand and official seal the day and year aforesaid. 'J,,-;'n. ....".. '.1 ~?~~5/ e. '~er PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritnnce nnd Estate Tax Act of 1961 proYides thnlthe following persons shnll prepare and file a return: a, The personal representative of the estate of the decedent as to property of the decedent administered by him and such additional property which is or may be subject to Inheritnnce Tnx of which he/she shall have or acquire knowledge; b. The transferee of property upon the transfer of which Inheritance Tax is or may be imposed by the 1961 Statute, including a trustee of property transferred in trust, provided that no separate return need be made by the transferee of properly included in the return of a personal representative. 2. PLACE FOR FILING The return is to be filed in duplicate with U,e Register of Wills of Ule county wherein the decedent resided. 3. TIME FOR FILING The return is due nine months after the decedent's death, unless an extension for filing has been applied for and granted by the Secretary of Revenue within the nine-month period, 4, FAILURE TO FILE RETURN Section 791 of the 1961 Statute provides that" . . ,any person who willfully fails to file a return or other report required of him, , .shail 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 recoyered 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 transfers to lineal descendants, such as father, mother, husband, wife, son, daughter, grandchildren, grandparent, son-in.law and daughter.in-Iaw and at the rate of 15% as.to all others, 6, PAYMENT OllM The tax assessed on the transfer of property reported in the return is due 9 months alter the decedent's death. Interest at the rate of 6% per annum accrues therealter 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 the Register of Wills of the county wherein the decedent resided and are receiyed subject to the final determination of the Department of Revenue, 7. FAILURE TO PAY The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effect 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. FILING OF FALSE RETURN Any person who willlully makes 11 false return or report required of him shall, in accordance with Section 793 of the 1961 Statute, be guilty of a misdemeanor and, on conyiction Ulereof, shall be sentenced to pay a fine not exceeding $1,000 or undergo imprisonment not exceeding one year or bOU1. NOTE: Compensation paid to nn estate representative; namely, an executor or administrator, for services performed in administering an estate is reportable for Pennsylvania Income Tax purposes. This taxable income item should be reported on form PA-40.lndividunllncome Tax Return. ;:.. . <' ". '. lULL OF C. W. SlIOENFELT I, C, W. SHOENFEl,T, of F.sst Pcnnsboro Township, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. Item I. I devise and bequesth my estate of every nature and wherever situate to my issue, per stirpes. Item II. I appoint nAUPHIN DEPOSIT TRUST COMPANY guardian of any property which passes either under this will or otherwise to any minor. Such guardian shall have the power to use principal aa well as income from time to time for the minors I support and education (including college education, both graduate and under- graduate), or to make payment for these purposes without further responsibility to the minor or to any person taking care of the minor. Item III. I appoint my son, JOHN D. SHOENFELT, executor of this my last will. Should my son, John D. Shoenfelt, fail to qualify or cease to act as executor, I appoint my daughter, RENEE A. RHINEHART, executrix of this my last will. Item IV. I direct that my executors shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN 1iTITNESS WHEREOF, I have hereunto set my hand this/dfhday -- of J (l ('I .9Il1l/11 , (' V 1973. .,) / ,') . ( r / 5 L L 1.,'1/ 1./llt}("J1 eJC c. W. Shoenfe t The preceding instrument, consisting of this tynewritten pnge, identified by the signature of the testator 1"8S on the date thereof signed, published and declared by C. W. Shoenfelt, the testator therein n&med, as and for his last will, in the presence of us, who, at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. ./ !;~' n' /: C;}U()) /()' . /.~/ L: /'Z-~h~-fj, 'lJ'f~# ids" INSTRUCTIONS FOR COMPLETING SCHEDULE "A" Schedule "A" should include 0 detailed description 01 011 real property located in Pennsylvania and held solely by the decedent or held jointly with another individual (s) as tenants in common. List the decedent's percentage 01 ownership and the estimated market value 01 the decedent's interest, -(Property held as joint tenants with the right 01 survivorship or tenants by entireties should be reported on Schedule "E",) All real estate located in Pennsylvania should be described by lot and block number, street address, number 01 acres and general description 01 land and buildings. Also, include the book and page number in which the deed is recarded and the exact title as indicated on the deed. If the property has been sold, attach a copy 01 the settlement sheet. II the property is subject to a mortgage encumbrance, include the name 01 the mortgagee, date, rate 01 interest and the outstanding balance on the date 01 death and attach a statement Irom the mortgagor verilying the outstanding balance, Property taxes and interest on mortgages as 01 the date of death, assessments and other encumbrances should be listed on Schedule ifF", Do not deduct them on Schedule "A". f~~V-4:'1 c.),'" (1l-80) COMMONWEAL TH OF PENNSY~VANrA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT OECEOENT SCHEDULE "8" PERSONAL PROPERTY ~;i~, ..I~~.... , .\. t, A".. ;':':;:'f~:J;> (Instructions on RovfJrs(! Side) Estate of C. W. Shoenfe1t ITEM NO, DESCRIPTION UNIT YALUE ESTlMA TED MARK ET VALUE DEPARTMENT VALUATION {OFFICIAL USE ONL Yl Two (2) shares of common stock of A.T. & T. Co. (2) Savings Account No. 002-19-05027 with State Capital Savings and Loan Assn. Interest accrued to 3/26/81. (3) 1976 Chevrolet, Vega Twodoor Coupe 52.50 $ 105.00 12,000,00 342.53 1,000.00 TOTAL 13 447,53 /~ 'It./7 :J.~ ,4., If additional space is necessary, use B'.," x 11" sheets. INSTRUCTIONS FOR COMPLETING SCHEDULE "B" Schedule "S" must include all tangible and intangible personal property owned individually by the decedent at the time of death. Property owned jointly with another party or parties should be listed on Schedule "E" , . Jointly Owned Property. Intangible personal property titled in the name of the decedent but payable at death to another party or parties, including but not limited to p, O. D. IJ. S. Savings Sands and Tentative Trust Accounts, must be listed on Schedule "S." Tangible personal property should be listed first. Examples of tangible personal property are jewelry, wearing apparel, household goods and furnishings, books, paintings, automobiles, boats, snowmobiles, aircraft, etc, Intangible personal property includes cash-on-hand and in the bank, stocks, dividends, bonds, mortgages, treasury certificates, notes, tdgether with accrued interest, salaries or wages, insurance payable to the estate or fiduciary in said capacity, partnership interest, etc. An interest in any undistributed estate or income from any property held in trust under the will or agreement of another even though located outside of Pennsylvania at the time of death should be listed on Schedule "S," A completed Partnership Interest Report (REV-894) must be attached for each partnership or joint venture, and a completed Closely Held Corporate Stock Information Report (R EV,893) must be attached for each closely-held business interest or sole proprietorship reported on Schedule "S." QUESTIONS CONCERNING PROPERTY TRANSFERS 1. Did decedent, within two yems of death, nwke any transfer of any material part of his estate without receiYing yaluable and adequate consideration? (Answer "Yes" or "No",) 'In 2, Did decedent, within two years of death, transfer property from himself/ herself to himself/herself and another party or parties (including a spouse) in joint ownership? (Answer "Yes" or "No",) ~ 3, If the answer to one or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following information: a. Age of decedent at lime of transfer, b. Copy of death certificate. c. Affidavit by the attending physician indicating the state of decedent's health at time of transfer. d. All other information supporting nontaxability of transfer, 4, Did decedent, in hiS/her lifetime, make any transfer of property without receiYing a yaluable or adequate consideration therefor which was to take effect in possession or enjoyment at or after hiS/her death? (Answer "Yes" or "No".) No a. Was there any possibility that the property transferred might return to transferor or his/her estate or be subject to his/her power of disposition? (Answer "Yes" or "No",) No b. What was the transferee's age at time of decedent's death? N I ^ 5, Did decedent in his/her lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his/her life or any period which 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 who shall possess or enjoy the property transferred or income therefrom? (Answer "Yes" or "No".) No 6, If the answer to five b, above is "Yes," was the right reserved in decedent alone ( ) or decedent and others ( ), 7. Did decedent in hiS/her lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit or care of transferor? (Answer "Yes" or "No".) No 8, Did decedent, at any time, transfer property, the bmeficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which 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 the power to alter, amend or revoke the interest of the beneficiary reserved in the decedent alone ( ) or decedent and others ( ). Ple8~,e Note - All .To' nt property of doooc1ent. 'nol')rlj nC un", ~lhich may 118 consi.rlArcd tl~j 11 transfer. u:~l'ier th~R ~3chedu]e is ~0portod ~n rllll ~.n SeJv~d:11.~ 1I~~1I 'h!~l'\ein. '. REV-453 EK+ (1o.eo) COMMONWEA~TH OF PENNSY~VANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES ~. . (Instructions un Reverse Side) EstateofC. Ttl. ~)~lf.'P'lf'I'lt~ BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE DF INTEREST OF BENEFICIARY DECEDENT BIRTH JOhD D. Shocl1f~l t, ~;_'n ~,-' r' ,_,; ;c)"..tni n .J c~, nt. [,0] VI",ct E1!1\1"rood ^ Hr-> l\CGf)'_;'o)ts h,,1d INi. tb ........ r.~ec:h anlc.~-:bl)rg, ?n. J 7 ()c..: r: d(~e8rio~lt ~.m d 1/3 " "...... of .I:esiduary estate 00"'-' p Sh"ll "''1 ,Dq'l..~ht;f::r' y:;:-, CeY't?l.n Joint 2318 HHmiltot.,rne Cir~lc AccGl~nt:s held \-lith Baltimor", Hnrylan(J 21 :;}3? (ieeorient and 1/3 of' res id1.1.9.ry estat Rp.l1p.e p, . Rhinf;'h~p.>t ')al1""htr;r YP:l I.;el't. 'liD ,Joint '-' 11 Yorkto,mr, Dr!.vf". :~cco..;nts hAld with En"'l i.sh to'Nn. P. J. 07726 r1.eCec0nt nnd1/~ - of Y'D:1ldu'-lT'v cstat ------------ The above beneficiaries were living at the time of the decedent's death except for the following: NAME DATE OF DEATH If additional space is necessary. use 8%" x "" sheets, , , 'J c~' 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" if the beneficiary survived the decedent or "No" if the beneficiary did not survive 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 bDnds or cash of $5,000; bequest of 25% of residue; remainder interest; etc. 6. At the bottom of Schedule "D", state those beneficiaries who were not living at the time of the decedent's death and include the date of death of the beneficiary. INSTRUCTIONS FOR COMPLETING SCHEDULE "E" Schedule "E" must include all property, real and personal, owned by the decedent jointly with another party or parties as joint tenants with right of survivorship, Both tangible and intangible property are to be included. List real estate first, 1. Describe all 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 property, 3. Indicate the percentage of the decedent's interest. 4. Indicate the market value of the decedent's interest. " 'tl 0 (") ~ i"'1 ~ ~ z ~ 0 0 C/l - C1 (,) c:: tJ ~ Z s: Z t"" i"'1 i"'1 ;0:: Z ::<I 9 - '9 t"" z Z i"'1 .., i"'1 .., z 9 .., ><: i"'1 - 9 C/l C/l Z 0 C/l 0 .., 9 '"r1 '"r1 ::<I ~ - 0 Z ><: ><: i"'1 i"'1 ~ .~ ::0 ::<I ,'1:, "'~."'f."'\'" }C'~."~.'.\{'::~ t . "; '. 1"1'.~.,' INSTRUCTIONS FOR COMPLETING SCHEDULE "E" Schedule "E" must include all property, real and personal, owned by the decedent jointly with another party or p~rties as joint tenants with right of survivorship. Both tangible and intcngible property are to be included. List real estate first. , ,1. Oescribe all 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 property. 3. Indicate the percentage of the decedent's interest. 4. Indicate the market value of the decedent's interest. r< '"tl 0 (") ;.. t'1 ;.. - Z :>- 0 0 (fl .." 0 0 - Cl (") C 0 --l Z s: Z r< tTl' tT1 ~ Z ;0 ;.. 0 9 r< z. z t'1 --l t'1 --l Z 9 9 --l -< (fl t'1 - (fl Z 0 (fl 0 --l 0 'T1 'T1 ;0 ~ I ;J;o 0 --l "%j - "%j 0 - en Z a ~ '.' ;J;o CL ~'; ::) r< " .L.C;. c: I", ,:,,-., '" ~ .1:".;- w~.. C""'l f~;; ..J tT1 lI.l...J ;Sffi 0 0.... "':i Z a:.'h '0:> gt":i ~::: r< =- ..0:: uJLu ~ ~u -< -< ~ ",,0:: iO t'1 t'1 ,) ;J;o ;J;o ;0 ;0 REV-I\U EX+ (&-150) INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) Ii] Original o Supplemental o Remainder File Number 21-81-0221 C. W. Sh:Jenfe1t Estate Name Date of Death March 26, 1981 Social Security Number 196-14-1257 REPORT OF INHERITANCE TAX APPRAISER I, the under.lgned duly appointed Inherltanco Tax Appraiser In and lor tho County 01 CUmberland Pennsylyonlo, do respectfully roport that I hoye appralsod the roo I and personal property as reported In tho lorogoing retum at the values .et forth opposite each item in the last column to the right in Sc dules uA", "B", "e", and "E" Dated: September 18, 1981 AISER INVENTORY VA~UE AS APPRAISED I None 13 447 53 75,154 26 None 88,601 79 CODE ADJUSTMENTS (HARRISBURG USE ON~Y) REMAINDER APPRAISEMENT COOE Real Property (Schedule A) Pert anal Property (Schedul. B) Jolnt..Held Property (Schodule E) Tran.for. (Schedule C) 00+ 10+ 92+ 3l+ 30+ TOT AL GROSS ASSETS Le.. D.bts and Deductions (SCHEDU~E F) CLEAR VALUE OF ESTATE 40- 93- o Life Estate o Annuity RATE FACTOR PRINCIP~E VA~UE CODE FOR USE OF REGISTER ONLY Tax on $ CODE COMPUTATION OF TAX I S I I I 6% Tax on $ 15% Tax on $ Tax on $ Tax on S Exemptions Total Estate TOTAL TAX INTEREST FROM BA~ANCE TO $ $ $ TAX CREDIT $. 10 10 Q) 0 ~ " M ~ ~ !'l:: !'l:: il; ~ ..: <: ;:\ j <II' Z ~ ~ '" 0 >- ! ~ ~ lI'l ;:l r<I ~ ..l ~ J ..: & j - sO M '" U ;z: M '" - sa M ~ '" M ~ . C 0 ~ t) ... ~ t:- O r:li t:- O E- O lI'l ;z: 0 lI'l v: >- E- o - ~ ~ ;z: ;z: f-< E- ~ Z ci - !'l:: Z ~ ...l :E 0 ..: ~ ~ ...l Z Z f-< 0 ;:l u " z - ~ lI'l ~ 0 0 ..: ::= ~ u 0 c.. :l ru~V.455 eXt- (3.80) COMMONWEA~ TH OF PENNSY~VANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT DECEDENT SCHEDULE "F" STATEMENT OF DEBTS AND DEDUCTIONS -- ---- .-..--.- Estate of C. \'/, ~:hr,pnl','lt Date of Death 3/;>(,/1\1 FileNo,?1-R}-2?1 WHEN CLAIMING THE FAMILY EXEMPTION, COMPLETE THE FOLLOWING: Clllirnnnt Relationship to Decedent Clllilllnnt's Address at time of Decedent's Death liEM DATE NAME OF PAYEE REMARKS AMOUNT NO. HeG5 9 t0l' of \,; ill :3 Tlt)t : er'~) rrr~s tnl~ontJ3.r'~7 ;:>J, .00 Pc. ~ :n t. zr:)n 'j ..~{~:-~OC -1. ['\ tr;~~ X-;'~i ~.r:; 10 00 '" ~icha~'r1son :'11f1nX'nl 'rom~:' , EnoJ.a., ]Jerma. F\lner'nl ,SXl'nn~~8:l 3Ij.80.00 John Sll1.1.1.vnn r.,~ " H(~di .~nl P' 1 1 22.5.00 -. Co. ~, PH. )8 !~t . or ~~p.venue lr}nD St :l.t(~ ::n(~(.'r:ln rl'nx: Dlle 11 8(., Ir.t(;'y.nA ~ PAVBllllf! Sey,vie e 1qn~J F(~ cl0rn 1. rnCO!f!t~ r'p..,!.":. Dun l,hO O() G'umhorlnnd Lo.'J .JolJ.rnul Entnte 1_:0+; lce 18 00 The EVfJr) I. nl~ S8nt5 :)01 " t c tl0t1 18.00 r-,s ;:;l,n ~e l!qV H r~ ~:d nr':;- 'r.O:i. Tax (;0:,.11 1 C)R1 r;OU"1t~..,r finn HC1"Guc'h rrBX 9.80 " , ,John Sul1 ';'mn, 'l. ll. H~,l.l r.tnen (1 ,~r'l on r!(~di.C:11 hill 20.00 A . ~eicht;I'L, !" . D. 1:ed.1.c8.1 loill 31. 00 Pef1"inter of' '/'Ii] 1~ r1\:o (2) ;Short Certificates 2.00 Rnl 1 in~ CJ,."ppn 'J!""mr.'Y'.i n1 r~m ~,'~n11 :'i~'P1,rA"" j,~.00 Rohert TT '.'!:"arton, !L D. !Aec1 t,~81 81.1 1 ":\2;;.00 . n8Fi.stAr of v: i llG Fil-i.nn: Acn!'ftLsal '1.00 "2e('l"-~ :,1 tAT' or vTt ll.fi Onn (]) Shc:,t Cel'ti P' c.'ltr: 1 00 , , - J. !~ol)ert: StHl1rfF:~r J " A t t;()J'llf~-,tf ~\ Fee b~O.OO ~J8q . ,John D. Sll Of:' n fe 1 t '~~XP(~q\;n:,1 n ~ ('~ ::~yt:.1 8.'3 ion}! 250.00 .' P8r:r::-'~ A S i nln,~. on Pntnr..,T Tr,k.i n'\' Aff'j,lr;.!it" Gte <:: ()O Herd.s "':er oj' ~.I "11 1" Pi1 rw j)pnl'.s ~ t1(] DF!rh"'f':ti (inR <::.00 TOTA~ I 562lL.b7 I hereby certify that to the best of my knowledge and belief the foregoing is a just and true statement of debts, funeral expenses and expenses of administration submitted to ~~7estate as deductions for Inheritanc Tax purposes. , t./..." ' .L.(J- . /<1 . 2.7~ h i SIGNATURE OF FIOUCIA DATE '. i ! OFFICIAL USE ONLY 5'{., d. )/ (,b , b DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF $ % TAX RATE AT / (, ) ,J-(d./ /I-~ft , DATE:: GENERAL INHERITANCE TAX INFORMATION Unsatisfied liabilities incurred by the decedent prior to his/her death ore deductible ageinst his/her taxable estate. In addition to debts incurred by the decedent or estate, other items are claimable including the cast of administration, attorney fees, fiduciary fces, funeral and buriel expenses including the cost of 0 burial lot, tombstone or grave marker and other related burial expenses. All debts being claimed against an estate ore 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 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania. If there is no spouse, 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 eXllrnption can be claimed by a parent or parents who are members of the same household as the decedent. The family exemption is allowable only ag,ainst assets which pass by a will or by the Pennsylvania Intestate Laws. NOTE: Compensation paid to an estate representative; namely, an executor or administrator, for services performed in administering an estate is reportable far Pennsylvania Income Tax purposes. This taxable income item should be reported on form PA.40.lndividuallncome Tax Return. C 'tl 0 n ~ rt1 ~ ;S ;l> 0 0 en Z Cl n c:: 0 ~ Z s:: Z t'" rt1 rt1 ~ Z ::0 ~ - ~ t'" Z Z rt1 ..., rt1 ..., Z ~ ..., -< rt1 - ~ en en Z 0 en 0 '"'l ~ "r1 "r1 ::0 ~ - l,f~ 0 ,. Z "~' 1 !l , " ., ., "" "" "1:..:' c~.:: I c.:'1 l.J..l'.' ;:- ~ ;:: ;::' c~.. l./i~':i O::'J) Z 82; ~"" t.;:c ......, ~ ~:Jc3 c::C:: co ...J -< -< . Ll rt1 rt1 ;l> ;l> ::0 ::0 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 an which each debt was incurred and/or paid. 4. Enter the names of each payee. 5. Provide 0 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 assumed the responsibility for paying the debts. IF ADDITIONAL SPACE IS NECESSARY USE BlI" x 11" SHEETS. jNFORMATION To insuro proper credit to your account, tho name of tho estate and filo number should bo clearly print- ed on the check or money order. This assessment is made in accordnnce with Section 708 of the Inhoritance and Estato Tax Act of 1961 (72 P.S, 9 2485.708}. To the extent that inherit once lax ;s paid within three (3) rnonths after the death of the ,'ecedent. a discount of fivo (51 porcent is allowed (72 P.S, 9 2485.7161. Inheritance Tax, other than ta:< on a future interest. is due at the dmo of the decedent's death and becomes delinquent at the I;!:<piralion of nine (9) months nfter tile decedent's death (72 P.S. S 2485.71 1J. Inheritance Ta:< on a future interest is payable within three t31 months after the transfer tnkcs effect in possession and enjoyment and i5 delinquent thereAfter (72 P.S. S 2485.712). Calculate interest from the delinquent date shown on the face of this form 10 the date of actual payment using the followiny interest table: ---------------------..---------------- --------- - - -- - - --- --.-------- -- -- - ---- 1 month .005 4 months .020 7 months .035 10 months .050 2 months .010 5 months .025 B r:lontlls .040 1 1 months .055 3 months .015 G months .030 9 months .045 12 months .060 1 daVs .00017 11 davs .00186 21 davs .00352 2 days .00034 12 davs .00203 22 days ,00369 3 daVs .00051 13 davs .00220 23 davs .00386 4 days .00068 14 davs .00237 24 days .00403 5 days ,00085 15 davs .00250 25 days .00420 6 davs .00101 16 davs .00267 26 davs .00437 7 davs .00118 17 days .00284 27 davs .00454 8 days .00135 18 davs .00301 28 days .00471 9 days .00152 19 days .00318 29 davs .00488 10 daVs .00169 20 davs .00335 30 davs .00500 -- - ----------- ------- _._- - --- -- - -- --- - - -.-- - - - --- --- - - - - - --------- --- --- Any party in interest. including the Commonwealth and the personal representative, not satisfied with the assessment may object thereto within sb(ty {GOl days ofter receipt of Ihis Notice as provided by Section 1001 of the Inheritance and Estato rax Act of 1961 (72 P.S. S 2485.1001). Make check or money order payable to: "Register of Wills. Agent" Mail to the address listed below: