HomeMy WebLinkAbout81-00760
/R!V' 18471X (1-811
aU~6AU OF eXAMINATION NOTrOE O~ INHERITANOE TAl< . ASSUSMINT
PENNSYLVANIA DEPARTMENT OF R&VENUEAPPRAIUMINT, ALLOWANOI OR OllALLOWANOI OONTROL NO, 101
P,O. aox 8327
HARRISBURG, PA 171 05 O~ DIOUOTrONS, AND ASUIIMINT O~ TAX DATI
UTATI O~ RIDER lIaHE~ E ~IL. NO, 21 Bl~0760
RAT' O~ OIATH 12~02~8L- ~___ .-,...__~ " ,COUNTY dUMBERLAll.lL-~-:.;_
NOTII TOINSURI PAOPIA CRIOIT TO YOUR AcOOUNT SU,SMIT THI UPPIR PO,RTICN O~ THIs NOTI,OI 'WITH YOUR TAX
PAYMINT TO THI AIQllTaR O~ WILLS O~ THI ABOVI COUNTY, MAXI CHIOKS PAYASLI TO "R.lUSTIR O~ WILLS,
AGINT," I~ TAX PAYMINTS AAI MAPI WITHIN 'MONTHS O~ THI DIOIOINT'S DATI O~ OIATH, A DIsQOUNT
O~ .% O~ THI TAX PAlO MAY II D'OUOTID. .
J RoaERT STIIUFF~R ESQ
MIIRKE'l:' SQ aLDI;1
MEOHIIHICSaURI;1 PII 17055
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT QUE
9YLAf.9~~L!.HJI~L!~_ __ __ __ __ _ __,__.. _ _ _ _.. __ __ _ _ _ __.. _ _ __ _'-" ~ _ HUh.... _ -'__ ___..__,
NOTrOI O~'INHIRITI\NCI TAX APPAIIIIBMINT, ALLO\lANCI OR OIIALLO\lANOI O~ OIDUOTIONS AND AII..SMINT O~ TAl<
ISfATI O~ RlomR
AaNmR
E ~ILI ND,21 81-0760
AON 101
DATI 06-10-82
TAX ReTlJ~N WAe: (X I ACCePTED AS FILeD
I CHANGED
.. APPRAISID VALUI O~ ISTATII
1, R,al hlale I$oh.d~l. AI I 11 .00
2. Stooka and Bonda(Sohed~leBl ( 21 .00
3. Cloaely Held 'Slook/Pa~lnerehlp 'nlereal (lilohed~le Cl ( 31_ .00
4, Mortga~ee and NOI.. (Sohed~l. 0) ( 41~__ .OQ_
e, C'lh 6. MI'oell'n.o~e PereonalPropetly (Sohedule EI 16) 18,487.65
S, JOintly Own.d Properly (Schedule FI . I S) .00
" 7. Tranef.ra (SohedulI ell 17) , .00
13, TOlal Oro.. A.."a (131 18,4137.66
APPRoVID DIDUCTIONS AND IXIMPTIONSI
a. FUneral e.pen."/Admlnl.ltallve Co"a/Mlaoellaneo~a
S.penan(80h'd~le H)
10, Debla/MbrlgeglllLlOne ISohedule \I
1 1. rUlel Oed~ollona
12. Nel Velue of eale"
'13.. Charllable, aeq~"la (Sohedule J)
14, Ntl Velue S~b)eol 10, Ta.
191,-- 4.569.95
110) .-'-'- . 00
(111
(12)
(13)
1141
4(569.95
13,917.70
1,000.00
11],917.70
AISISIMINT O~ TAXI
.111, Amounl 01 line 14 "~'ble II 6% rale
1 e. Atn~unl of line 1 4'te..ble .1 1 e% rele
17. Principal Ta. Due"
TAl< ORIDITSI
PAYMENT REceiPT DISCOUNT (+)
DATE #, INTeREST I~)
116) 12. 9i 7.70 X.OS-
116) .00 'X,1e_
(171 _
775.06
.00
776.06
AMOUNT PAID
~
THISABseSSMSNl IS BASEO ON, ' ORIGINAL RETURN
. NO INTI~I8T 18 DUI IP PAlO BY 09""02-82
IF PAID AFTeR DAlE INDICAleo seE ReveRse FOR INSTRUCTIONS,
TOT AL TAX CREDIT
BALANCI O~ TAX DUI 775.06
III Balenoe O~e I' IU~ than $1,00 no pavtn.nl II teq~iredl
RETAIN THIS PORTION FOR YOUR RECORDS
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INFORMATION
Thl8 documint I. the Notice t.q~lt.d 10 bp glv.n ,~nder Seollon 709 of Ihe Inherllano. and' Eetale Ta~ ACt
of, 196 I (72 P,S, "Otlon 2413151, ,
If the Ie. II peld wlthlnthr..(~) montha ellet the, d.oedent'l dnth. a dlacoUnl of ell of Ihe ta'pald la elloWed,
Inherltence Ta.' beoomn delinquent nine 191 montha Iller Ihl decedent'a dee\h. Inlt,oal II ohlrg.d et the
rete of el. (61 peroent p.t ennum on the emoUnl of ~npald Ie., (SeE EXAMPLE BELOW)
eXAMPLE, If,' bel Inc. 'of lex due of $2,000,00 Ie In, e dellnquenl ,llet~1 from 3-3-130, and peymenlle mad.
on 15-23-80, thelnt.r.al II oalcullt.d al Indlceled below:
STIP 1
Oet'flnlne ,the rai.Of
I"ttrtll ftom lh. table below,
STlP 2
M~lllply Ihe b.lence of
tex d~e by Ihe'tale of
Inletn\.
&TIP $
Add the Int.rnt
10 Ihe bel.nc. 01
ta. dUt,
Int.ri" from 3-03-130 to e~23-80
Rnultl In:
2 Monlha. ,010
R.t, ~f' Inl'~~\ Oaye : + ',%9U\
allenoe of Ie. due
Rile of ,.\ll1Itut
INTEReST
$2.000,00
x ,0,'336 >
I 26,70
eelano. of lax due
PI~e Inl.rnt to
~t O,f peYf.nt (+)
i'l5 la. an
Intertll 10 Oat.
of Paymint
$2,000,00
$ 2S,70
$2.026,70
----------~_.._-_..~---------~-~------------------------~-.------------
I month ,006 4 monlhl ,020 7 monthl ,036 10' monlh, ,060
2 mOnthl ,010 6 mdhlha ,026 8 montha ,040 II monthl ,01111
3 mOhtha ,016 6 montha ,030 9 month I ,046 12 monlha ,OSO
IdlY ,00017 " daye ,001S6 21 daY. ,001362
2 d'YI ,00034 , 2 deye ,00203 22 deVI ,001369
3 deva ,OD061 I 3 deya .00220 23dm >,00386
4 daya ,000S8 14 deyli ,00237 24 deva .00403
6 daYI '8001315 1 e ,deya ,00250 2 e deYI .00420
6 daVI . 0101 Ie deya :00267 ~ 6 dIva .004137
7 dlya ,001\13 I 7 dave ,002S4 7 deVI ,00464
6 daYI ,0013/5 18 daya ,00301 28 dava .00471
9 dlya ,00162' \ 9 dave ,00318 29 dava ,004138
I 0 liav. ,00169 20 deya ,00336 30 daVI ,00600
> ,
-----------------------------------~~---------~-------------~-------~
Any Plrty In Internt. Il\Oludlng the Commonw.alth and Ih. perlonel repreUnlellYl. nol ..tlefled Wllh Ihe
IPPteltement Ind I.....m.nt mey obJeotwlthln al.tv 1601 dlya allet recelpl of Ihla Nollce .. ptovlded by
S,ctlon 1001 of the Inherltlnce,and ellele Tax Act. of 1961 (72 p,s, ..c, 2486 - 10011.
M~I CHICK OR MONey o~DIR PAYAII.I TOI "RUQISTeR OF WILL., AGeNT"
oetAPH THE TOP PORTION OF THIS FORM AND SUBMIT WITH YOU~ PAvMeNT TO THE ReOISTaR OF WILLS POR
THe COUNTY SHOWN ON THe REVERSE, SEe THE, INHERITANce TAX INSTRUCTION BOOK FOR ADDRESS"
I:f,tili.m..Yl\.tJJAJ.titlWANC.g TAX OgNERAL IN FORMATlCW
1. ~~SPON~IB~..E.IOH RnURN
Seollol\ 7QI of the IlIherltollco olld Estate Tax Act of 1961provldos that the followiog persons shall prepare and file
o retum: '.. " . .
a, The porson~1 r.~prmntat1veof .tho estato of the decedent as 10 properlY Of the decedellt admln.lstered bY hlll1
a11dslIch oddllfonal propNtywhlch Is or may bo subject to Inheritance Tax of which he/she shall have or
,acquire knowledge;
. b, Th.e trnnsferee of PlOPOf!Y upon the transfor'of which Inheritance Tax Is or may be Imposed by the .1961 Statute,
Including n trustee of property transferred In trust, provided that no separate return need be made by lhe transferee
of prOllerlylllcluded In the retum of a porsollal represontallve.
, 2.. IlLACE FOR PILINQ
The return Ist6'be filed III duplicate with the Register of Wills of Ihe county wherein the docedent resl.ded~
3, TIME FOR FILIN,,.Q;
;rho retum Is d\le IIlne months after the decedent's death, ullless an tlxtensloR for filing has bee.n applied for and
granted by the Secretary of Revenue within the IIlne.month period, '
4. FAILURE TO FILE RETUR~
It" ,'.'
Secllon79101 the 19~1 Statute provides that 'I, , ,any persall who willfully falls tollle 0 retum or other report
required of him, ,'lshaU be personallY liable, , ,to a penolty o.f 25% of the tsx ultlmately,found to be due .or $1,000
wlllchever Is the lesser to be recovered by theOepartmont 01 Revenue as debts 01 like OInoullt are recoverable by
low." ' ,
5, TAX RATES
Inl.leri tance Tax Is payableaUhe rote. of 6% on transfers to lineal des. cendants, such as .f~th~r, mothsr "husband, wi fe,
son, daughter, llrandchlldren, grandparent, son'ln.lawond d~ughter.in.law aRd aUhe rate of 16%a~ to all others,
6: WMENTOnA~
The to. X assessed.oR the transfer ofpropertyrep6rted In theretutnls due 9 months aft~r the decedent's. death, Interest
atth~ rats.... of 6%per anllum accruesth8reafl.1or unlll payolent Is lIlade, All payments received are<< rst ~pll ed to any
Interest which may.. be due with a.n.y remalnderapplled 10 the tax, IF TAX IS PAID WITHIN 3 MONTHS AFTER THE
DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYM13NT IS ALLOWED, '
All oheoks Should. he made pay.able to the Register of Wills of the county wherein the decedent resldsd and Bre
received s\lbjectto the final. determination 01 the Department of ,Revenue, .'
7, EAlbURE TO PAY
. . _ . _ . I
'rhe taxes Imposed, together with any Interestlheroon, are alien upon real property, which lien remaln.s In llffeotuntll
the taxes aRdlnterest.have been paid In .full,The taxes m. ay be sued for agalnstony real property In the decedent's
estate or agalRst.any property belorlglng to a transferee liable for the tax.
8. FILINGOF FALSE RETURN
Any person who willfully makes a lalse return or. report required of hlm'shall, In accordoncbwlth Si\oU~n 793 onhe
1961 Statute, b~ gUilty 01 a mlsdomeanor "nd, on convlcllon thereof, sholl bo seRtenced to pay a fine not exceeding
$1,000 or undergo ImprlsORnHlntnot exceeding one year or both, '
tiQ1E: COnlpensotlon.llald [0 anestute representallve: namely, on executor or administrator, for services performed
In ndmlnlsterlnll an Qstate 15 ronortablefor Ponnsylvanla Income Tax purposes, This taxablolncomellell1 sl\o\lld be
rellorted on form PA'40.IIHllvldualln.coll1o Tax Return,
, .
QUESTIONS CONCERNING PROPERTY TRANSFER~
1. Old decedent, within two years 01 death, make any tmnsler 01 any materlnlllart of his estato without receiving
vahlebleand adequate consideration? (Answer "Yes" or "No",)~O .
2, Old decedent, within two years 01 dnath, transl,8r progorly from himself! hQlself to hlmself/herselr and another party
or parties (Inoludlng a spouse) InjolntownerS\lIp?, (Answer IIYes" or "No",) No .
3. Hthe answer to one or two above Is "Yes" and the transfers are clalmod to bo Rontaxable"proNlda tho following
Information:
a. Age 01 deoedent at time of transfer, --
,b. .. Copy 0 f death certl fl cate. " . '
0, Afflda.,,11 by the attending physlolaR Indloatlng tho state of decedent's health altlmeol transfer,
d. All other Information supporting nORtaxablllty of transfer,
4, Olddeoedent, In his/her lifetime, make any transfer of property Without recolvlng a valuable or adequate conslderatloJl
thereforwhloh was to take effect In possession or enjoyment at or after hls/hor death? (Answer "Yes" or "No",) NQ
a, Was thore any possibility that the property transferred might retllmto transferor or his/her estate or be SUbject.
to his/her power of disposition? (Answer "Yes" or "No".) Jj/A . ..
b, WhAt was the transferee's ageattln\e of decedent's death? N/A'
6, Old decedantlR his/her lifetime make nny transfer wlthoUt,recelvlng a valllableand odequete consideration therefor
under which transferor expressly or Iinplledly reserves for his/her life or any period which 'does In loct end before his/her
death: '
a, The possession or enjoyment Qf or the right to Income from the property transhlrred? ,(Answer "Yes" or "No" ,) No
b, The right to designate the persons who shall possess or enjoy the properly transferred or Incomo therefrom?
(Answer "Yes',' or "No" ,) Nn '
6,lf the answnr to flva bi above is "Yes," was the rlgllt reservod indeeodent alone ( ) or decedent and others ( ),
7, Ol~ decedantln his/her I lfe.1I me meke a lransler,thecQnslderatlon for whlchwas lransferee'spromlseto pay InCOme
to or for the benefit or care of.,transf,etor?(Answer "Yes" or "No",) .-!isl_
a, Old ~ecedent,at any lime, transfer property, the bmeflc,lel enjoyment of ,which was sublectlo change, because of
a reserved power to altar, amend, or revoke, or which cOllld revert to decedent under terms of transfer or by operalloR of
law? (Answer "Yes" or "No" ,) No. , '"
9. If the answer to eight above Is "Yes," was the power to oller, amend or revoke the Interest 01 the beneflclMyreserved
In the decedent alone ( ) or decedent and others ( ), " '
f.uv.~a4 .U><+, 1308\ I
COhlMONWIAL TH OP PINNSY\, VAHIA
llllPARTMllMT OP RIVl!l'lUl!
TRAHSPIR IMHllRITAHCII TAX
RB8lllIHT PllCQDllMT .
scH\:OULu "g".
JOINT\. V oWNaO PI'10PI!RTV
IIllStrllQtlullf 011 ROVOrfO S/r/o)
Est.to of Abner m,. tHdtr
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OUCRI~TIOtol
TOTAL
MARKBl
VALUB
PiROiKI
Of
QWKIRIKIP
VALue Of
OeCBPetlT'6
ItlTBRBSl
DEPARTMINT
VA\'U"'I'ION
IOFFICIA~ VBII ON~ y)
- .--.
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None
Non'
TOTAL None
If qddlllollClls\loce Is Meellbty, use aW' X,ll "shoet..
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l!~Ul!J1~or'ONB POR COMPLErlNG SCHEOU,I.E "E"
\
, 'Soll~dule "BUmuet Inolude ell property! rClal end I)er,onal, owned by the deoedent Jointly with ,nother
party()rPlrtletlielolnt tenants with right of survivorship, 6\lth tangible and Intangible property ara to be,
Includecj. List real estate f1r,t,
" 'DClQorlboallreal proportY e8 Il'1cjloeted Intl10 Instruotlons for Sohedula"A," Oesorlb(jaii persol1elproperW
,aslndlca\ed In the II'18truQtlona for Sohedule "a," Inolude the nemll, addre88 end relatlo"thlPto the
'deoedunt'of the co.ownerla) and tl1~date the lolnt ownerahlp wes estebllshed, ,
,
2. IndlcBto the totel market value of thlllblntly owned property.
3. "I ndlaate the peroentago of tho deoedent'e Intorost.
4, Indloate the rnarket'.value of the deoedent'alnteresl.
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QENERAL II'lHERITANCE TAX INFORMATION
Un,all,lled IlabllltlOl Incurred by tho decedonl,IHlor to hll/hor doath urc doducllblo agalnll hll/h,rtaxablo
eslato. In ,addition to dobtl Incurtod by the docodont Dr aslolo, olhar lton1l ura clalmabla Including Ih, COlt 01
admlnlltrallon, altarn,y fe"" Ilduclaty I,n, lunaral and burial OXpOl1l01 Including tho ,COlt 01 0 burlall\lt, tombalane
\lr graye tl]arko,r,and Olh,r rolal"d burl,al oxpenltB.
All debtl being clalm,d agaln,t an 'Ita'to ore lubjoct 10 tho approyal ot Ihe R,gllltlt o/WIIII with wham tho
Inheritance Tax Roturn II tll'd. EYld,ncO'lo Iupflorllne decedent'l or the ol,late'>> IIbblllty lor llie debtl being
claimed ahauld be attached to thla Ichedule. '
A lamlly exempllonmay be clalmodby alpaulO of a dec,dent who died domiciled In Pennlylyanlq, It thero Is
no Ipou&O, or II tho apoulO haaler/elted hll/hor tlghl., then any child 01 the decedent who la a member at Ihe lame
houllhold can cllllm th, exampllan. In tho eYont thoro II no ,Iuch IpOU*, or child, the eXlllllptlan clln be claimed by
II pqlOnt Qr parenti who art momb."a ,of tho lamo hOVllholdal tho decodenl. Tho family exempllon II allowablo only
o,galnll aueta which pau by 01'1111 Ot by Ihe PennaylyaRla Int,.tato ~owa.
, .
NOTal Compenlatlon paid 10 on utat8'lepteientatlye/nomoly, on exocutar Qr administrator, for "rYlcu
po'formed,l~ admlnll'orlng on utalola reportable 10tP'nnlylyanla Income Tax purpoatl. Thll laxabl,e Income
Itom ~h/luld bo rep\lrted on form PA.40,lndlv.lduallricome Tax Relurn.
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INSTRUCTIONS fOR COMPL~I.ll:l.Qj~"
l.. If Ihe lamlly exemption II being claimed, In~Jcato tho clalmanl'a name, addr.. ,and hla/hot relallonahlp to
Ihedecedent, Enter "Iamlly exeMption" In thotemarka column and tho amaun claimed In the omauntcolumn.
2. ,A"lgn oonaecutlvo numbers tooach Ilem Ilaled. ' '
3. Enter the dote.,on which each ~ebt waalncurr,d and/or paid.
4. Bnle' Iho nomOI of each payee.
5. . PraYldo obrlo( expltlnatlon In the tomarks colUmn far oachdobt clal,med.
6. Enter the amount of eaQh debt being claimed.
7.T,he lotm mUIt be alg"ed by the petaon who haiallumed the toaponalbillly lot paying the debt a;
IF ADDITIONAL SPACe IS NECESSARY USE aw' x 11" SHEETS.
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OATH OJt' '.t:KHONAI, Rt:I'Rt:Ilf.NTA'I'IVE
COMMON~EALTHOJlI)\!NNSVLVANIA SRI
COUNTY OJlCUMIIURLANI)
1I0foro mo, tho R,e~I'ler forllle ProbAte of Will, nnd srnntlng of Lotlon of Admlnlstrntlon In nn~ for Ihe CountY,Qf
I . , .
I .
CIlmberlnndt.l)OrBonnlly onl\\o L~)'iT'fl\lOO L. H \.dlll' '{I'nll rlorll'frn N. l~rpl.n'il
who, bollls duly sworn, do depose nnd sny thRt RB
oflhclaatWlllRndrestnmontof Ahner' }'1. Hldll!"
ji:X,fHlU bONI
docoRBed
Rlso will 11lllsenUy comply wllh Iho provisions gf the Inw rolaUns to Transfer Inhorltances.
19 81
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DECREE
pc II remcmbcredlhal on the 17th day of De oombeI'
,rcollrdedtlle last WU\ nnd Testnmenl of AbneY' Tn. H lei Ill'
,A.D,,19 81, Ihere WaR probated a"1I
late of
'Ee-et, Pl'!l1l1Rbol"o Townt:1hlp ,
Deoeased. Lelten 'Pear.nmel1b"lt'\\' were granted to
Wllness my hand n"d offlClnl sealllle day and year, aforesaid.
, Cumborllll\d County, Ponl\sylvnnla,
t,nNy'enOI,) L. rllller L\nd (}e01'ge N. Ji:pploy
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