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Home My WebLink About01-0937 ;=--:'!-:- ," ':'-1 'l...L....o: I r...;) ~) ; i ::~ ,,~ . I 0 f I ~;) ~ , ! t .!",!~: ,', ( J r;r:'~~:r., .,-~' -i, :' ~-~:~t ., ~~f.~: '/(,'1' u> ~~\ J it ~. g "".s.. tJ. p j .,.,~".. '~~3~~]f~~~I1 .."'t'~; ,~:.~~ ,. ~..~ -- \:.,,9 c:7 ~~~ ~lZ,....., if c ~.:; -, -- ,... :::;. x<"", "",~ ~,~ r~_ ~~~ - :.= 'r~ ~ '-'li .",,~; , ~:;:. f.~~ ~ .... 'w ~i4 ;~ ~; ;'; ~ -J ~ /O-Yc- ~ III X "-l Il1 t::l o ~ P:: ("lJ lr.i:::J r-! o 0 t) 0 [". ll1o-1 o t)"-l @~Si ~~~ ~~~ ~2~ t).-jt) - ~ - ~ - - - "~" . . l.~, '. ....t (<ij) (f'.. ('+.\ 1") +- fl) ",., J~~I r'" '1"',1 DATE: COMMONWEALm OF PENNSYLVANIA SUBJECT: DOCKETING NONRESID NT DECEDENT FILE INFORMATION ~/-{)I- 937 TO: FROM: .John Riedman i Specialty TulNonresident urn Inheritance Tax Division i Bureau of Individual Taxes i Department of Revenue Attached is nonresident dece t file information concerning taxable property located in your county. Please docket and file the a ched information so it may be available for future reference. Thank you. Attachment COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128..Q601 RECEIVED FROM: MOLLY K. M. RICHARDSON 272 LINDEN ROAD WAYNE, NY 07470 ESTATE INFORMATION FILE NUMBER 9901-0109 ENNSYLVANIA INHERI"f. NeE AND ESTATE TAX OFF CIAL RECEIPT o. NR001960 ~ME OF DECEDENT (LAST) (FIRST) M~f :~.L \\r\-8\1"' ~AGHER. MARTHA DATE OF PAYMENT POSTMARK DATE COUNTY Non-Resident DATE OF DEATH REMARKS NJ SEAL 2/26/2001 2/14/2001 11/20/2000 COMMO DEPA ACN ASSESSMENT CONTROL NUMBER (MI) J AMOUNT 101 4,401.00 TOTAL AMOUNT PAID RECEIVED BY LTH OF PENNSYLVANIA ENT OF REVENUE Register $4.401.00 John M. Riedman MAKE CHECK PAYABLE AND REMIT PAYMENT TO: PA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .. REY=S3Y-Ex--AFP-Tiz:'-ooi--N'oi'YcE-oF-NoN'1 Es-iDENf-iifHERYfANC-€-TAX-i,p-PRAYSEME-N'T;--ALLOWANC€- OR---- DISALLOWANCE 01 DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MOERSCHBACHER MARTHA J FILE NO. 99 01-0109 ACN 101 DATE 10-08-2001 TAX COHPUTATION HETHOD ELECTED: (X) I LAT RATE () PROPORTIONATE TAX RETURN WAS: ( X) ACCEPTED AS FILED () CHANGED RESERVATION CONCERNING FUTURE INTERE T - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Hortgages/Notes Receivable (Schedule ~) 5. Cash/Bank Deposits/Hisc. Personal Pro~erty (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets !~. ~- 13 ./ to BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTlCE OF NONRESIDENT INHERITANCE TA APPRAISE"ENT, ALLOHANCE OR [ISALLOHANCE OF DEDUCTIONS, AND ASSESS"ENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN MOLLY K M RICHARDSON 272 LINDEN RD WAYNE NJ 07470 If) U) (2) (3) (4) (5) (6) (7) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adn. Costs/Hisc. Explnses (Schedule H) (9) 10. Debts/Hortgage Liabilities/Liens (Schldule I) (10) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governnental Bequests (Schedule J) 14. Net Value of Estate Subject to Tax v s\tJ ;1..1-01- q 3 7 REY-557 EX AFP U2-0Dl 10-08-2001 MOERSCHBACHER 11-20-2000 99 01-0109 NON-RESIDENT~ 101 MARTHA J Anount Renitted 92,950.00 .00 .00 .00 7,514.00 .00 .00 NOTE: To insure proper credit to your account, subnit the upper portion of this forn with your tax paynent. (8) 100,464.00 .00 .00 (11) (2) (3) (4) .00 100,464.00 .00 100,464.00 NOTE: I~ an assessment was issued reviously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Anount of Line 14 at Spousal rate 16. Anount of Line 14 taxable at Lineal/Class A rate 17. Anount of Line 14 at Sibling rate 18. Anount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: PAYHENT RECEIPT DATE NUHBER 02-14-2001 NR001960 US) .00 X 00 = .00 (6) 100,464.00 X 045 = 4,520.00 (7) .00 X 12 = .00 (8) .00 X 15 = .00 (9) 4,520.00 AHOUNT PAID 4,401.00 ISCOUNT (+) INTE~EST/PEN PAID (-) 226.00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 4,627.00 107.00CR .00 107.00CR . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "'CREDIT"' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- If any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: REFUND (CR): PENALTY: INTEREST: TO REMIT PAYMENT: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140), Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice. -Objections may be made by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court of Dauphin County, Court House, Harrisburg, PA 17101. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Nonresident Decedent" (REV-1736) for an explanation of administratively correctable errors. If any tax due is paid within three (3) months after the decedent's death, a discount of five percent (5%) of the tax paid is allowed. A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency or nine (9) months and one (1) day from the date of death to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2001 are: '!2r Interest Rate Daily Interest Factor ~ Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 n .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 n .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. Detach the top portion of this Notice and submit with your payment to PA Department of Revenue, at the address shown on the reverse side. -Make check or money order payable to: PA Department of REVENUE ,- RE~.1737'2 EX:+ (5-98) ~. :.., ~ '" .... COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN NONRESIDENT DECEDENT ESTATE OF seHI DULE A, PART 1 REAL ESTATE IN PENNSYLVANIA -., f'J. ~ (' /', , (/i'TitL-"~l',{. ...:J'{ 0 "...,<'...,-... r~:..-;.J ..r:c:- Part 1 must include all real property owned by the dec edent individually or as a tenant in common with another party(ies), having its situs in Pennsylvania. Property which is jointly-owne with right of survivorship should be disclosed on Schedule F. All real estate must be reported at fair market value which is defined s the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to uy or sell, both having reasonable knowledge of the relevant facts. FILE NUMBER 1q - 0 I - C; I 0 q ITEM NUMBER 1. / () ~ f: uJo 0 b L,:J N'1.; " P if: ) I 7 0 5"'0 /IJ) IJ P No J r - J... '"2- - c!--' C)' - 001 ;Z; + NO 30 - Ivl [ ESCRIPTION . I 7)1( I II..? I /111 fC' ~,A /./ /C' P j;u ,e -3' ) VALUE AT DATE OF DEATH a-~ ~ oi' ~. ~ V (J~{~J'.... r; f -/.. ? c; -... t5 ::. 7 / I; , . h" d- /( j 1/" / ~ / U ,/ /, ./"" ,,( L @.CeLt o;q _ '-VVV~' oj.i/o. ~ <-"' f:::'~.-'- !~"LC r-c L- t ~ (; r (lJ) ~JA f; ( (( fl-.Q oc '--c." 13 (!'YI ~ 1J 'lo-L r'-fJ'--' . .0/ "- T;4 Y Ct+! ~)i t"L.J cy-t(c:--( GLz. E.!_.~(/f. 11/Jd ll..&L" q 2.( 9s-0 o /-7/.-". oL. Y ()--- (/" ~ lC -' /7/, ((c/..! .. (. &1-)& '- <;""--- C '-''1V\ \~y\(~,,\ ~ \:Q~'V\\,o/ eLL1 . PART 1 TOTAL $ q 'I r<'1 C'/) L--, J";v PART 2 TOTAL Proportionate Method Only from reverse side $ TOTAL (Also enter on line 1, Recapitulation) $ 11.1 _...._.... ,........~.....,.. ;,.. .........,.... ,....,., ;,.""..,....rl ",,.,,..,;+i,....n~1 rhnn+c:- ",f tho C:-:::UYlO ~i70' -- .. REV.,737-4 EX . (5.9B) t \. . * COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN NONRESIDENT DECEDENT SCt EDULE E, PART 1 " IISCELLANEOUS PERSONAL PROPERTY ESTA~n1 A cr~ "'- ;::r; IV! c e, f C" ~ e A 0' i Q rL FJLq~BE~" I"':' C I r, q Part 1 must include all tangible personal property having its situs in Pennsylvania. Examples of tangible personal property are jewelry, furniture, paintings, etc. All property jointl ~-owned with the right of survivorship must be disclosed on Schedule F. Complete Part 2 on reverse side ONL when the proportionate method of tax computation is elected. r:u.,--:. N I 'h.,t f?e- J P 0+$ - P~.i a(>P (i ~ i +PrJ( ~ f ~dM.J1 1 (~l D-Ji.A -1_ CA-'1 C; /-all ~ i I j t...P...- {! (o~ (J JIM ~(j w,c1l ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH d oc.c. tJo c-'\ .n-. "1 i :;-0..,. P-' () 0 l3i'sC-) PART 1 rOrAL $ 7~ JX.~iV PART 2 rOrAL Proportionate Method Only from reverse side $ rOrAL (Also enter on line 5, Recapitulation) $ 7 ~ f S'. .~-e5 (If more space is need d, insert additional sheets of the same size) /1-/3-<:> CO.MONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NO ICE OF DETERMINATION AND AS;ESSMENT OF PENNSYLVANIA ES~ATE TAX BASED ON FEDERAL ESTATE TAX RETURN MOLLY K M RICHARDSON 272 LINDEN RD WAYNE NJ 07470 DATE ESTATE OF DATE OF DEATH FILE NUMBER iD COUNTY ACN * ~/ - 0/" 'I B1EX AFP 112-0Dl 10-08-2001 MOERSCHBACHER MARTHA J 11-20-2000 99 01-0109 NON-RESIDENT 201 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAn LOWER PORTION FOR YOUR FILES ....... R1fV=48]i-Ex-~FP--[i2~-OO)-----.-.-NifffCif-)F--jETE-RMIN~fIo-N-AN-j-As-sESS-MENT----------------------------- OF PENNSYLVANIA ESTAT~ TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF MOERSCHBACHER MARTHA J FILE NO.99 01-0109 ACN 201 DATE 10-08-2001 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as erified .00 2. Pennsylvania Inheritance Tax Ass~ssed (Excluding Discount and/or Inter~st) 4,294.00 3. Inheritance Tax Assessed by Othe States or Territories of the United Sta es (Excluding Discount and/or Inter~st) .00 4. Total Inheritance Tax Assessed 4,294.00 5. Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER D SCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR>, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.> PURPOSE OF NOTICE: PAYMENT: TD fulfill the requirements Df SectiDn 2140 (b) Df the Inheritance and Estate Tax Act, Act 23 Df 2000. (72 P.S. SectiDn 9140). Detach the tDP pDrtion Df this Notice and submit with your payment to the Register Df Wills printed on the reverse side. -- Make check or mDney order payable tD: REGISTER OF HILLS I AGENT. REFUND (CR): A refund Df a tax credit may be requested by completing an "Application fDr Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for fDrms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT Dnly). OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: Any party in interest nDt satisfied with the assessment of tax as shown Dn this notice may object within sixty (60) days of receipt of this Notice by: --written prDtest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing tD have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. See page 5 Df the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-15011 for an explanation Df administratively correctable errors. The 15% tax amnesty nDn-participatiDn penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as YDU would appeal the tax and interest that has been assessed as indicated Dn this notice. For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. For dates of death prior tD 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becDmes delinquent at the expiration of eighteen (18) mDnths from the date of death. Taxes which became delinquent befDre January 1, 1982 bear interest at the rate Df six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent Dn or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate annDunced by the PA Department of Revenue. The applicable interest rates for 1982 through 2001 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NDtice issued after the tax becomes delinquent will reflect an interest calculation tD fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ~, , 4 REGISTER OF WILLS 0 CUMBERLAND COUNTY, PENNSYLVANIA Estate of Janice A. Hewitt also known as ENTORY , Deceased ~/ 2-oo-z..-o"i1"' No.21 02 0937 Date of Death 10/13/02 Social Security No. 161-32-4795 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate i the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its f ir value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania ex pt that which appears in a memorandum at the end of this inventory. l!We verify that the statements made in this inventory are true a d correct. l!We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn f Isification to authorities. Name of Attorney: James D. Cam I.D. No.: 07051 Address: 3631 North Front Street Harrisbur Telephone: 717 232-7661 Description 1. Personal effects, furniture, furnishings 2. Cremation Society refund PA 17110 3. Susquehanna Valley Federal Credit Union S are Acct. #7073-00 Personal Representative: Dated Value 100.00 900.00 104.67 4. Susquehanna Valley Federal Credit Union C ecking Acct. #7073-40 18.01 5. Security Deposit (Apartment) refund 6. Time Inc. refund (Attach Additional Sheets if necessary) 405.45 64.79 Total 13,559.61 NOTE: The Memorandum of real estate outside the Com nwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not e extended into the total of the Inventory. RW-4 . " " ~ Continuation of Inventory Janice A. Hewitt 21 PaQe 1 Description of Inventory 02 0937 Description 44.00 7. Patriot News refund 8. TV Guide refund 9. 1998 Honda CRV - Sale proceeds .,......""'t .-M ....i1 .- ~~~ :: '{,..,.- Value 31.82 11,890.87 d vJ c..._ c::: I I L...J ".J o Subtotal $ Grand Total $ 11,966.69 13,559.61