HomeMy WebLinkAbout04-24-08 (2)WN
M~Nees Wallace & Nurick ~L~
attorneys at law
MEMORANDUM
VIA CERTIFIED MAIL
TO: Cumberland County Register of Wills
FROM: Elizabeth D. Lewis
E-MAIL: elewis@mwn.com
RE: Estate of Kenneth W. Zimmerman
DOD: 4-22-2007
File Number: 2107-0476
SUBJECT: Pennsylvania Inheritance Tax
DATE: April 23, 2008
Please find enclosed a check in the amount of $557.94 for the additional inheritance tax due
for the Estate of Kenneth W. Zimmerman. I have attached a copy of the inheritance tax
appraisement for your reference.
If you require any additional information, please contact me. Thank you.
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c: Paul C. Zimmerman, (w/o encls.) `;
ioc: Elizabeth P. Mullaugh
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P.O. Box 1166. 100 PINE STREET • HARRISBURG, PA 17108-1166 • TEL: 717.232.8000 • FAX: 717.237.5300 • WWW.MWN.COM
COLUMBUS, OH • STATE COLLEGE, PA • LANCASTER, PA • F'IAZLETON, PA • WASHINGTON, ~C
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
ELIZABETH P
MCNEES ETAL
PO BOX 1166
HBG
MULLAUGH
PA 17108
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-1547 EX AFP C06-05)
DATE 04-14-2008
ESTATE OF ZIMMERMAN KENNETH W
DATE OF DEATH 04-22-2007
FILE NUMBER 21 07-0476
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 06-13-2008
(See reverse side under Objections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ --------------
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REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF ZIMMERMAN KENNETH W FILE N0. 21 07-0476 ACN 101 DATE 04-14-2008
TAX RETURN WAS: ( ) ACCEPTED AS FILED C X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) 153,489.60
2. Stocks and Bonds [Schedule B) (2) 393, 092.06
3. Closely Held Stock/Partnership Interest [Schedule C) C3) .00
4. Mortgages/Notes Receivable [Schedule D) (4) .00
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 6 8,24 3.18
6. Jointly Owned Property [Schedule F) (6) .00
7. Transfers (Schedule G) C7) 116,579.22
8. Total Assets C8)
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
731,404.06
APPROVED DEDUCTIONS AND EXEMPTIONS:
39,663.07
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) 65,708.89
11. Total Deductions [11) 105.371.96
12. Net Value of Tax Return C12) 626, 032.10
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) .00
14. Net Value of Estate Subject to Tax C14) 626, 032.10
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflec t ff9ures that include the total of ALL returns assess ed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15) 54,392.11 X 00 = .00
16. Amount of Line 14 taxable at Lineal/Class A rate C16) 571,639.99 X 045 = 25,723.80
17. Amount of Line 14 at Sibling rate (17) • 00 X 12 = . 00
18. Amount of Line 14 taxable at Collateral/Class B ra te C18) .00 X 15 _ to ,.00
19. Principal Tax Due --~19)= `~5, 723M:,8-0
TAX CREDITS: ~
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PAYMENT
DATE RECEIPT
NUMBER DISCOUNT (+)
INTEREST/PEN PAID (-) _
AMOUNT PAID
07-11-2007 CD008388 1,157.89 22,000.00 '
01-17-2008 CD009190 .00 2,018.27
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INTEREST IS CHARGED THROUGH 04-29-2008 TOTAL TAX CREDIT =a 25,1.6.16
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE T. .64
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 10.30
TOTAL DUE 557.94
* IF PAID AFTER DATE INDICATED, SEE REVERSE C IF TOTAL DUE IS LESS THAN 61, NO PAYMENT IS REpUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
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