HomeMy WebLinkAbout04-0355CHARLES W. JOHNSTON
JAMES A. DIAMOND*
*Also Admitted to NJ Bar
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
LAW OFFICES
JOHNSTON ~gr DIAMOND
A PROFESSIONAL CORPORATION
SUITE 100
150 CORPORATE CENTER DRIVE
P. O. BOX 98
CAMP HIE[, PENNSYLVANIA 17001-0098
April 12, 2004
Re: Estate of Marilyn N. Catlin
Dear Sir/Madame:
TELEPHONE
(717) 975-5500
TELECOPIER
(717) 975-5511
Enclosed herewith for filing is the original and one copy of the Inheritance Tax Return of
the above-named Decedent.
Also enclosed is a check in the amount of $197.89 made payable to "Register of Wills,
Agent," for payment of the inheritance tax due, and a second check in the amount of $25.00
made payable to "Register of Wills" for the filing fee.
Lastly, two additional copies of the Inheritance Tax Return are enclosed. Would you
please clock-stamp the copies and return them to me in the envelope provided.
Should you have any questions, please do not hesitate to contact me.
cwJ/jrf
Enclosures
cc: F.D. Catlin
',~t:kanv4.1Z~ W. JOI~STON
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-O601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003811
JOHNSTON CHARLES W
150 CORPARATE CENTER DRIVE
SUITE 1 O0
CAMP HILL, PA 17011
........ fold
ESTATE INFORMATION: SSN: 203-24-7328
FILE NUMBER: 2104-0355
DECEDENT NAME: CATLIN MARILYN N
DATE OF-PAYMENT: 04/13/2004
POSTMARK DATE: 04/12/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 08/30/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $197.89
REMARKS:
..... SEAL
CHECK# 3172
TOTAL AMOUNT PAID'
$197.89
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
RE¥-I ~ EX (6.OO}
DEPARTME.TOFR VE.UE/iNHERiTANCE TAX RETURN
DEPT. 280601
HARRISBURG, PA 17128-0601 ~
I"- DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Z Catlin, Marilyn N.
~:3 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
UJ 08/30/2003 1 11/15/1930
III (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
I--
Z
0
n
U.I
0
r-~l. Odginal Retum
~-~4. Limited Estate
[~]6. Decedent Died Testate (A~t~ch copy of W#)
[~9. Litigation Proceeds Received
['~2. Supplemental Return
r~4a. Future Interest Compromise (~ate of death after 12-12-82)
[~]7. Decedent Maintained a Living Trust (Altach copy of Trus~)
[~10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
NAME
F. D. Catlin
FIRM NAME (if Applicabte)
761-6410
C'~'TY~OOE ~EA~ ~ NUMB'----ER-----
SOCIAL SECURITY NUMBER
2O3 - 24 - 7328
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
~---] 3. Remainder Return (date of death prior to 12-13..82)
--1. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
[--]11. Election to tax under Sec. 9113(A) (Attach Sch
COMPLETE MAILING ADDRESS
325 Manor Drive
Mechanicsburg, PA 17050
n~
11.
12.
13.
14.
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Properly (5)
(Schedule E)
6. Jointly Owned Properly (Schedule F) (6)
L._.~ Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Proper'b/ (7)
(Schedule G or L)
8. Total Gross Assets (total Lines I-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Modgage Liabilities, & Liens (Schedule I) (10)
Total Deductions (total Lines 9 & 10)
Net Value of Estate (Line 8 minus Line 11)
9,359.68
5,415.44
2,295.12
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
(s)
(11)
(12)
I1~)
(14)
9,359.68
7,710.56
1,649.12
1,649.12
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17 Amount of Line 14 taxable at sibling rate
O
18. Amount of Line 14 laxable at collateral rate
19. Tax Due
x.0
1,649.12
x ~12
x .15
20. []
(15)
(16)
(17)
(18)
(19)
197.89
197.89
Decedent's Complete Address:
143 Castle Drive
CITY
Mechanicsburg
STATE
PA
ZIP
17050-2922
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits ( A + B + C )
(1)
3. InterestJPenalty if applicable (2)
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4.If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due.
(SA)
B. Enter the total of L ne 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
197.89
197.89
197.89
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred; .......................................................................................... Yes No
b. retain the right to designate who shall use the properly transferred or its income; .................................. [] []
c. retain a reversionary interest' or
d. receive the promise for life of either payments, benefits or care? ............................................ [] []
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate cons deration'~
3. Did decedent own an "in trust for' or payable upon death bank account or secudty at his or her death? ............ [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a benefidary des gnation?
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
DUendcl;rraPt~onal~;r~:~a~rerqUo~d~hC~anr~hteh~lrshoanV; ~xam're~nedta~V~ is~e~donU~ll~ ~,accom?anyi,ng..s~. dules and statements, and to ,he be~, my knowledge and b~,.
~ ~ nrormason or wn~ prepa has any edge it is true. correct and complete.
S GNATURE OF PERSON RESPONSIBLE FOR FILING ~'"" ~' wn,:n prepa nas any edge.
F. D. Catlmn ~ ~r ~~
DATE
ADDRESS -~2~--~ y
Drive Mechanicsburg, PA 17050
SIGNATUR
AOO ss
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)].
The statute ~ a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-~508 EX+ (e-98) ~ I I
; SCHEDULE E I
COMMONWEALTH OF PENNSYLVANIA I CASH, BANK DEPOSITS, & MISC.
'NHEFIITANOE TAX RETUF1N ERSONAL PROPERTY
Marilyn N. Catlin FILE NUMBER
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
DESCRIPTION
ITEM
NUMBER
2.
3.
4.
5.
6.
7.
8.
9.
10
11.
12.
Belco Community Credit Union - checking acct. #744950 (as of 8/29/03)
Agway Energy Products - fuel oil recovery
State Farm Insurance - refund fire insurance premium
U.S. Treasury - 2003 Income Tax refund
Proceeds from sale of mobile home
Proceeds from sale of automobile
State Farm Insurance - refund auto insurance premium
Agway Energy Products - credit propane and tank
The Patriot-News Co.- refund newspaper subscription
Verizon - credit balance telephone service
TV Guide - refund subscription
Belco Community Credit Union - dividends received
VALUE AT DATE
OF DEATH
1,328.56
313.15
17.60
552.63
1,250.00
5,750.00
35.76
59.98
18.10
3.45
16.72
13.73
TOTAL (Also enter on line 5, Recapitulation) $ 9, .359.68
(If more space is needed, insed additional sheets of the same size)
REV-1511 EX+ (12-99) - I I
COMMONWEALTH OF PENNSYLVAN A J FUNERAL EXPENSES & ~
ESTATE OFINHERITANCE TAX RETURN | ADMINISTRATIVE COSTS
Marilyn N. Catlin FILE NUMBER
ITEM
Debts of decedent must be reported on Schedule
NUMBEI:
A.
1.
2
3
4
8
9
10
DESCRIPTION
FUNERAL EXPENSES: AMOUNT
Cremation Society
1,661.20
Rolling Creen Cemetery - interment 1,080.00
Gingrich Memorials
1,485.00
Miscellaneous funeral expenses 873.94
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
city
Year(s) Commission Paid:
State
Attorney Fees
Family Exemption: (If decedenrs address is not the same as claimant's, attach explanation)
Claimant
Street Address
city
Relationship of Claimant to Decedent
State
_ Zip
Probate Fees
Accountant's Fees
Tax Retum Preparer's Fees
Automobile inspection
District Justice filing fee
Witness fees for D.J. hearing
Miscellaneous expenses
10.60
71.50
200.00
33.20
TOTAL (Also enter on line 9, Recapitulation $ 5,415.44
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX+ (12~03) .~ j
coMMoNwm'r, OF ~'ENNmV^Na J DEBTS OF DECEDENT,
INHERITANCE TAX RETURN / MORTGAC-~: LIABILITIES, & LIENS
ESTATE OF
Marilyn N. Catlin FILE NUMBER
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION VALUE AT DATE
OF DEATH
1. PP&L - electricity 114.23
2. Verizon- telephone 6.01
3. Kohl's - revolving credit
60.64
4. Comcast - cable TV
8.95
5. Twigg Mobile Home Park - rent 885.00
6. Twigg Mobile Home Park - water/sewer 21.44
7. Agway Energy Products - propane 32.05
8. Kathryn Fetrow, Treas. - school real estate tax 16.21
9. Susan K. Candiello, Esq. - preparation of Will, etc. 863.00
10. West Shore EMS - wheelchair transport 47.72
11. State Farm Insurance - auto insurance 239.87
TOTAL (Also enter on line 10, Recapitulation) $ 2,2 9 5.1 2
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (9-00) - ~ ~
COM.ONWEA,T, OF PENNSYLVA. A ! BENEFI¢IAP. IE$
ESTATE OF Marilyn N. Cai:linFILE NUMBER
NUN
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee{s)
! ISTRIBUT~ght spousal distribuUons, and transfers under
Sec. 9116 (a) (1.2)]
F.D. Catlin
325 Manor Drive
Mechanicsburg, PA
17050
I!
RELATIONSHIP TO DECEDENT
Sibling
AMOUNT OR SHARE
OF ESTATE
100%
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHE~
{If more space is needed, insert addiUonal sheets of the same size)
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
F.D. Catlin,
being du~y sworn
-- according fo law, deposes and says that he is
the Executor
of the Estate of Marilyn N. Catlin----------
late of 143 Cast_!_e__D_r~i_v__eA. Mechanicsburg . ~
w~thln is en ~nventory made by __ F.D. Catlin , Cumberland County, Pa., deceased and that the
--' , the said__Executor
of the enflre estate of said decedent, cons~stlncj of aH the persona/ property and reel estate, except real estate outside
fha Commonwealth of Pennsylvania, end that the figures
as opposite each item of the Inventory represent it's feir value
of the date of decedenf's death.
Sworn and subscribed before me, ~ .~~
Date of Death
_~ 2004
NOTARIAL SF_AL ~
CHARLES A. HARBOLD, Notary Public
Camp Hill Bom, Cumberland County
My Commission Expires Dec. 30, 2006.j
August 30, 2003
325 Manor Drive
Mechanicsburg, PA 17050
Address
Month
INSTRUCTIONS
An inventory must be filed within three months after appointment of personal representative.
A supp/ement inventory must be filed within thirty days of discovery of additional
Additional sheets may be affached as to personalty or realty
See Arflcle IV, Fiduciaries Act of 1949.
Inventory of the real and personal estate of
Marilyn N. Catlin deceased
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
Belco Community Credit Union - checking acct. #744950 (as of 8/29/03)
Agway Energy Products - fuel oil recovery
State Farm Insurance - refund fire insurance premium
U.S. Treasury - 2003 Income Tax refund
Proceeds from sale of mobile home
Proceeds from sale of automobile
State Farm Insurance - refund auto insurance premium
Agway Energy Products - credit propane and tank
The Patriot-News Co.- refund newspaper subscription
Verizon - credit balance telephone service
TV Guide - refund subscription
BelCo Community Credit Union - dividends received
1,328.56
313.15
17.60
552.63
1 250.00
5,750.00
35.76
59.98
18.10
3.45
16.72
13.73
9,359.68
tu>.yu> KEV.(01/03)
This is to certify that this is a true copy of the record which is on file in the Pennsylvania Division of Vital Records in accordance
with Act 66, P.L. 304, approved by the General Assembly, June 29, 1953.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
2970613
No.
Charles Hardester
State Registrar
S E P 2,5 2003
Date
¢i;:' "~- ,":':
H10~.T43 I~,~,. ~ COMMONWEALTH OF PFJqNdSYLVANIA · DEPARTMENT OF HEALTH * VITAL REC(~DS --O
~ CERTIFICATE OF DEATH
· $0, 2005
Poruz~ E. Co.t.t.~
Pon
2005 Gte
4100
Edi~ J. Bridg~ns
bu~g, PA 17055
Ha~ri~bu~ PA
, o~/¢.¢?//-....
17109
[]
[]
To:
LAW OFFICES
JOHNSTON ~ DIAMOND, P.C.
SUITE 100 · 150 CORPORATE CENTER DRIVE
P. O. BOX 98 · CAMP HILL, PENNSYLVANIA 17001-0098
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
h,,llh,,llh,,,,,Ih,lhh,hl
BUREAU OF /ND/V/DUAL TAXES
INH£RITANC£ TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
F D CATLIN
$25 HANOR DR
HECHANICSBURG
COHHONI/EALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
NOT/CE OF INHER/TANCE TAX
APPRAISEMENT, ALLOHANCE OR D/SALLOHANCE
OF DEDUCT/ONS AND ASSESSMENT OF TAX
REV-lEVi7 EX 4FP (01-05)
PA 17051~. :
DATE
ESTATE OF
DATE OF DEATH
FZLE NUMBER
:..~UNTY
ACN
05-$1-200fi
CATLIN
08-30-Z00:5
11 0q-0:555
CUHBERLAND
101
Amoun~ Ram/~ed
HARILYN N
HAKE CHECK PAYABLE AND REH'rT PAYHENT TO:
REBTSTER OF I/ILLS
CUHBERLAND CO COURT HOUSE
CARLI'SLE, PA 1701:5
CUT ALONG THZS L/NE ~"~ RETAZN LOI/ER PORT/ON FOR YOUR RECORDS
REV-1547 EX AFP (01-03) NOT/CE OF INHERZTANCE TAX APPRA/SENENT, ALLOI/ANCE OR
DZSALLOI/ANCE OF DEDUCTZONS AND ASSESSMENT OF TAX
ESTATE OF CATLTN HARTLYN N FZLE NO. 21 0q-0:555 ACN 101 DATE
TAX RETURN HAS: (X) ACCEPTED AS F/LED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es*a*a (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
3. Closely Held S~ock/Par~narship /n~eras~ (Schedule C) (3)
q. Not,gages/No,es Rece/vabla (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Proper~y (Schedule E)
6. Jo/n~ly Owned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Asse*s
APPROVED DEDUCT/OHS AND EXENPTZONS:
9. Funeral Expenses/Adm. Cos*s/H/sc. Expenses (Schedule H) (9)
10. Deb~s/Mor*gaga L/eb/1/~/as/L/ens (Schedule /) (10)
11. To*el Deduc~/ons
12. Ne~ Value of Tax Re~urn
.00
.00
.00
.00
.00
.00
(8)
5,qlS.qq
2,295.12
(11)
(12)
13.
NOTE:
ASSESSHENT OF TAX:
15. Amoun~ of L/ne lq a~ Spousal ra~a
16. Amoun~ of L/ne lq ~axable a* L/neal/Class A ra*e
17. Amoun~ of L/ne lq a~ S/bling ra~e
18. Amoun~ of L/ne lq ~axabla a~ Collateral/Class B ra~e
19. Pr/nc/pal Tax Due
TAX CREDZTS:
PAYMENT RECEZPT DISCOUNT
DATE NUMBER /NTEREST/PEN PA/D (-)
0~-12-200~ CD00:5811 .00
Char/~eble/Govarnmen~al Bequests; Non-elected 911:5 Trusts (Schedule J) (13)
Ne't Value of Es~:a~:e Subjec~ '~o Tax (lq)
Zf an assesseent was 1$sued previously, lines 1~, 15 and/or 16, 17,
reflect figures that lnclude the total of ALL returns assessed to date.
NOTE: To /nsure proper
cradi~ ~o your account,
subm/~ ~he upper portion
of th~s form w/~h your
~ax payment.
9,:559.68
7.710.5&
1,6q9.12
/F PAID AFTER DATE /ND/CATED, SEE REVERSE
FOR CALCULAT/ON OF ADDIT/ONAL /NTEREST.
.00
1,6q9.12
18 and 19 will
.00
.00
.00
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT /S REQUIRED.
IF TOTAL DUE /S REFLECTED AS A "CRED/T" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE S/DE OF TH/S FORM FOR /NSTRUCT/ONS.)
TOTAL TAX CREDZT
BALANCE OF TAX DUEI
ZNTEREST AND PEN.
TOTAL DUE
197.89
AMOUNT PAZD
197.89
(15) .00 x O0 = .00
(16) .00 x 0~5= .00
(17). 1,6q9.12 x 12 = 197.89
(18) .00 x 15 = .00
(19)= 197.89
RESERVATION:
PURPOSE OF
NOT[CE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on ar before December lZ, 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 CommonNaaith hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To ~ulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of 2000. (7Z P.S.
Section 91riO).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Make check or money order payable to: REGISTER OF NXLLS) AGENT
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 Nills, any of the 23 Revenue District Offices, or by calling the special Z~-hour
answering service for forms ordering: 1-800-362-Z050~ services for taxpayers with special hearing and / or
speaking needs: 1-&OO-q~7-30ZO (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as sheen on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Oapt. ZBlOZ1, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account 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. Z&0601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decadent's death, a five percent (5Z) discount of
the tax paid is allowed.
The 15Z 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 mould appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning aith 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 (6Z) percent per annum calculated at a daily rate of .00016q. Al1 taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which ail1 vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZO0~ are:
Interest Dally Interest Daily Interest
Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .OOOSq& ~)'~'8 - 1991 112 . OOO:501 ~ 9Z .000247
1983 16Z .000q38 199Z 9X . OOOZfi7 ZOOZ 67. .00016~
1984 117. ,000301 1993-199q 72 .000192 2003 5Z .000137
1985 137. .000356 1995-1998 97. .0002~7 go0~ qZ .000110
1986 lOX . O00ZTq 1999 7Z . O0019Z
1987 ZOZ .O00Z7q ZOOO 72 .OO019Z
--Interest is calculated as fallows:
XNTEREST = BALANCE OF TAX UNPAXD X NUI~BER OF DAYS DEL/NQUENT X DATLy TNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent wiXX rafXect an interest calcuXation 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 bm calculated.