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HomeMy WebLinkAbout04-0381COHHON#EALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE BUREAU OF ZNDZVZDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-~5 EX AFP cog-oD) ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE FZLE .0. 21 O J- ACH 0q115509 BATE Oq-Og-2OOq MARY C SPRINGER 9297 HOLLY PITCHER HgY SHIPPENSBURG PA 17257 ~-',::;~:' EST oil!CLIFFORD T SPRINGER ~ '~--: S.S. NO. 177-16-9302 DATE OF DEATH 01-20-200q '04 APR ~UN,,,~ :~? CUHBERLAN~ TYPE OF ACCOUNT [] SAVINGS [] CHECK/NO [] TRUST [] CERTIF. REHZT PAYNENT AND FORMS TO: REGISTER OF gILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 1ST FED S&L ASSOC GREENE CNTY has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain wrltten correction from the financial institution, attach a copy to this fora and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth ef Pennsylvonis Quest[on~ may be answered hy callirg (717) 7~7-R%~7. COMPLETE PART 1 BELOH # # # SEE REVERSE SIDE FOR FILING AND PAYMENT ZNSTRUCTZONS Accoun~ No. 020002:5670 Da'tm 11-03-1978 Established Accoun~ Balance lq7,755.99 Percen~ Taxable X 16. 667 Amoun'E Sub5ec~ 'to Tax Iq, 622 .~ __ Tax Re'tm X , O0 Po~en~ial Tax Due ~.'000~ To insure proper credit to your account, tWO (Z) copies of this notice must accompany your payment to the Register o~ Nills. Hake check payable to: "Register of Wills, Agent". NOTE: If tax payments ara made within three (~) months of the decedent's date of death) you may deduct a 5Z discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A. ~ The above information and tax due is correct. You may choose to remit payment to the Register of gills with two copies of this notice to obtain CHECK a discount or avoid interest, or you may check box "A" and return this notice to the Register of  ONE ~ gills and an official assessment will be issued by the PA Department of Revenue. BLOCK j a. [] The above asset has bean or ail1 be reported and tax paid with the Pennsylvania 1nharitanca Tax return ONLY to be filed by the decadent's representative. F~ The above information is incorrect end/or debts and deductions mare paid by C. you. You must complete PART [] and/or PART [] below. RETURN- COMPUTATION OF TAX ON dOZNT/TRUST ACCOUNTS TAX 2. Account Balance 2. $. Percen~ Taxable $ ~ q. Amoun~ SubSec~ ~o Tax q $. Debts end Deductions ~ - 6. Aeoun~ Taxable 6 7. Tax Ra~e 7 ~ 8. Tax Due ~ PART DATE PAID BEBTS AND BEBUCTZONS CLAZMEB PAYEE DESCRIPTION AMOUNT PAID / compS*A *he b~,~ ~~edge~i~f. / ~ ~ -- .... · / HOME (__/.) ~ ~7~ TAXPAYER SIGNATURE TELEPHONE NUHBER '' DATE GENERAL INFORMATION 1. FAILURE TO RESPOND #ILL RESULT ZN AN OFFICIAL TAX ASSESSMENT alth applicable interest based on infermation submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the dmcedant's date of death. 5. A joint account is taxable even though the decedent's name was added as a matter of convenience. 4. Accounts (incIuding those held between husband and wife) which the decedent put in joint names Nithin one year prior to death are fully taxable as transfers. 5. Accounts established jointly batNamn husband and Nifo more than one year prior to death ara not taxable. 6. Accounts held by a decedent "in trust for" another or others ara taxable ~ully. REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE 1, BLOCK A - If the information and computation in tho notice are correct and deductions ara not being claimed, place an "X" in block "A" of Part I of the "Taxpayer Response" section. Sign rna copies and submit them with your check for the amount of tax to the Register of Mills of the county indicated. The PA Department of Revenue will issue an official assessment [Form REV-lB48 EX) upon receipt of the return from the Register of Wills. Z. BLOCK B - If the asset specified on this notice has been or Nil1 be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the dacadant's representative, place an "X" in block "B" of Part I of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept AB0601, Harrisburg, PA 171Z8-0601 in the envelope provided. 5. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts Z and 3 according to the instructions below. Sign two copies and submit them Nith your check for the amount of tax payable to tho Register of Mills of the county indicated. The PA Department of Revenue Mill issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. TAX RETURN - PART Z - TAX COMPUTATION LINE 1. Enter the date the account originally Nas established or titled in the manner existing at date of death. NOTE: For a decedent dying after 1Z/II/BI: Accounts which the decedent put in joint names Nithin one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (xx) appears before your first name in the address portion of this notice, the $$,000 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as folloNs: A. The percent taxable for joint assets established more than one year prior to the decedant's death: I DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT ORNERS Example: A joint asset registered in the name of the decedent and tee other parsons. I DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 = 16.7X (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within one year of the dacadent's death or accounts oNnad by the decedent but held in trust for another individual(s) [trust beneficiaries): I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. I DIVIDED BY 2 (SURVIVORS) = .50 X 100 = 50Z [TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is determined by multiplying tho account balance (line Z) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is detarminmd by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rata (line 7) as determined beloN. Da~o of Death Spouse I Lineal Sibllng Collateral 07/01/9~ ~o 12/$1/9~ 01/01/95 ~o 06/30/00 OX 6X 07/01/00 *o presort* OX ~.$X~ 12Z xThe 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 chlld is OZ. The llnaal class of hairs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals Nho have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes al1 other beneficiaries. CLAIMED DEDUCTIONS PART 5 - DEIITS AND DEDUCTIONS CLAIMED Allowable debts and deductions ara determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible iteas. D. You actually pald tho debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, usa plain paper 8 1/Z" x 11". Proof of payment may be requested by the PA Department of Revenue. Mrs. Mary Springer 9297 MolN pitclfier Hwv ShippensBurg, PA 17257 '04 ~PR21 CONHONHEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. ZB0601 HARRISBURG, PA 17128-0601 REV-1S~iS EX AFP cQg-oo) TNFORMATTON NOTTCE FZLE NO. 21-0~[ - .~1 AND TAXPAYER RESPONSE ACN 0q115508 DATE Oq-OD-2OOq CLIFFORD T SPRINGER 9297 MOLLY PITCHER HNY SHIPPENSBURG PA 17257 HST. OF CLIFFORD T SPRINGER S.S. NO. 177-16-9502 DATE OF DEATH 01-20-200q COUNTY CUMBERLAND '04 ~?R21 ~:~:5 TYPE OF ACCOUNT []SAVINGS [] CHECKING [] TRUST [] CERTIF. RENZT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 1ST FED S&L ASSOC GREENE CNTY has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decadent, you ware a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this fore and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of P~nnsylvenia. Ouestions may ho ansuored by callin9 (717) 787-8327. COMPLETE PART ! BELOW # # # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Accoun.t No. 0200023670 Da'to 11-03-1978 Es.tablished Accoun.t Balance lq7,733.99 Percan.t Taxable X 16. 667 Amoun.t SubSoc.t .to Tax 2q, 622.82 Tax Re.to X . Oq5 Po.ten.tim1 Tax Duo 1 · 108.03 To insure proper credit to your account, two (2) copies of this notice must accompany your payment to the Register of Wills. Hake check payable to: "Register of Hills, Agent". NOTE: If tax payments ara made within three [$) months of the decedent's data of death, you may deduct a SX discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A. ~Tha above information and tax due is correct. You may choose to remit payment to the Register of Nills with two copies of this notice to obtain e discount or avoid interest, or you amy check box "A" and return this notice to the Register of  CHECK -~ Hills and an official assessment will be issued by the PA Department of Revenue. ONE BLOCK J s. [] The above asset has bean or will be reported and tax paid with the Pennsylvania Inheritance Tax return ONLY to ba filed by the decedant's representative. C. [] The above information is incorrect and/orr~dabts and deductions ware paid by you. YOU must complete PART r~ and/or PART lei below. PART If you indica.te a difforen.t .tax fa.to, please s.ta.te your [] reZa.tionship .to deceden.t: TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Da.to Es.tabl/shed I 2. Accoun.t Balance 2 3. Percen.t Taxable $ X q. Amoun.t SubSec.t .to Tax q S. Deb.ts and Daduc.tions S - 6. Amoun.t Taxable 6 7. Tax Re.to 7 X 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAZMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (En.ter on Line $ of Tax Compu.ta.tion) $ TELEPHONE NUMSER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT ~N AN OFFiCiAL TAX ASSESSMENT aith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. $. A joint account is taxable even though the decadent's name Nas added as a matter of convenience. 4. Accounts (including those held between husband and wife) ahich tho decedent put in joint names within one year prior to death ara fully taxable as transfers. S. Accounts established jointly be[amen husband and aifa ecrm than one year pr[or to death ara not taxable. 6. Accounts held by a decedent "in trust for" another or others ara taxable fully. REPORTING INSTRUCTIONS - PART ! - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in tho notice ara correct and deductions ara not being claimed, place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign t#o copies and submit them with your check for the amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assesseant (Form REV-1548 EX) upon receipt of tho return from the Register of Wills. Z. BLOCK B - If the asset specified on this no[ica has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of tho "Taxpayer Response" section. Sign one copy and return to the PA Oapartment of Revenue, Bureau of Individual Taxes, Oept ZB060I, Harrisburg, PA 17IZ&-060I in the envelope provided. 3. BLOCK C - If the no[ica information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts Z and according to the instructions beloa. Sign two copies and submit thee with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-lA48 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z - TAX COMPUTATTON LINE l. Enter the date the account originally was established or titled in the manner existing at data of death. NOTE: For a decedent dying after 1Z/Il/aZ: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed S3,000 par transferee regardless of the value of the account or the number of accounts held. Tf a double asterisk (~) appears before your first name in the address portion of this notice, the $3,n00 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than cna year prior to the decadant's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X lO0 = PERCENT TAXABLE JOTNT OWNERS SURVIVING JOINT ORNERS Example: A joint asset registered in the name of the decedent and two other persons. I DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY g (SURVIVORS) = .167 X 100 = 16.77. (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but hold in trust for another individual(s) (trust beneficiaries): i DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decadent and two other persons and establishad within one year of death by the decedent, I DIVIDED BY Z (SURVIVORS) ' .SO X 100 ' 507. (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line q) is determined by multiplying the account balance (line Z) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 7. Enter the appropriate tax rate (line 7) as da[ermined below. Da~e of Death Spouse Lineal Sibling Collateral 07/01/9q ~o 12/$1/9q SZ 6Z 1EX 15X 01/01/95 ~o 06/$0/00 OX 6X 07/01/00 ~o presen~ OX q.SX~ 12X xTha tax rate imposed on the net value of transfers from a dec twenty-one years age younger at death to or for tho use of a natural parent, an adoptive parent, or a stapparent of the child is 07.. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or nat they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals oho have at Least one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes a11 other beneficiaries. CLATME]) DE])UCTTONS - PART $ ])EBTS AND ])E])UCTTONS CLATMED AllowabIa debts and deductions ara determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can ~urnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper B 1/Z" x Il". Proof of payment may be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003854 SPRINGER CLIFFORD T 9297 MOLLY PITCHER HWY SHIPPENSBURG, PA 17257 ESTATE INFORMATION: SSN: 177-16-9302 FILE NUMBER: 21 04-0381 DECEDENT NAME: SPRINGER CLIFFORD T DATE OF PAYMENT: 04/21/2004 POSTMARK DATE: 04/20/2004 COUNTY: CUM BERLAN D DATE OF DEATH: 01/20/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 04115508 $1,052.63 TOTAL AMOUNT PAID: $1,052.63 REMARKS: SEAL CHECK# 4335 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS Clifford T. Springer 9297 Molly Pitcher Hwy. $~ Pa. 17257 BUREAU OF TNDTV/DUAL TAXES INHERITANCE TAX DIVTSION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 MARY C SPRIN6~ 9Z97 MOLLY PITCHER HWY SHIPPENSBURG COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE iP, A 17257 NOT/CE OF INHERITANCE TAX APPRAISEMENT. ALLOHANCE OR DZSALLOHAHCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-$1-200q ESTATE OF SPRINGER DATE OF DEATH 01-ZO-ZOOq FILE NUMBER 21 0~-0581 COUNTY CUMBERLAND o:~.~,~ SSN/DC 177-16-95§2 ~ -'~ ACN 0~115509 Amoun~ Remi~ed REV-I;~$ EX AFP (01-05) CLIFFORD MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS REV-1548 EX AFP (01'03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-31-200~ ESTATE OF SPRINGER CLIFFORD T DATE OF DEATH Ol-ZO-2OOq COUNTY CUMBERLAND FILE NO. 21 0q-058! S.S/D.C. NO. 177-16-9502 ACN 0q115509 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: 1ST FED S&L ASSOC GREENE CNTY ACCOUNT NO. 0200025670 TYPE OF ACCOUNT: (~ SAVINGS C ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 11-05-1978 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due lq7,755.99 X 0.166 2~,622.82 _ .00 2~,622.82 X .oo .00 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: **REGISTER OF WILLS, AGENT." TAX CRED'rTS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PATD DATE NUMBER INTEREST/PEN PAID C-) TOTAL TAX CREDIT BALANCE OF TAX DUE XNTEREST AND PEN. TOTAL DUE ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDXTZONAL INTEREST. ZF TOTAL DUE XS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDXT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCTXONS. ) .00 .00 .00 .00 PURPOSE OF NOTICE: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (7Z P.S. Section 9140). PAYNENT: Detach the top portion of this Notice and submit mith your payment to the Register of Hills printed on tho reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. REFUND (CR}: OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application far Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISiS). Applications are available at tho Office of the Register of Hills, any of the 23 Revenue District Offices or by calling the special Z4-hour answering service for forms ordering: 1-800-361-Z050; services for taxpayers mith spociaZ hearing and or speaking needs: 1-800-447-$0Z0 (TT onZy). Any party in interest not satisfied with the appraisement, alloeance, or disalloeance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to tho PA Department of Revenue, Board of Appeals, Dept. 181021, Harrisburg, PA 17118-1011, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered an this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Revioe Unit, DEPT. 280601, Harrisburg, PA 17118-0601 Phone (717} 787-6505. See page S of the booklet "Znstructions for Inheritance Tax Return for a Resident Decedent" (RE¥-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 af the tax paid is allowed. Tho 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, tho 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 mith 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, 198Z bear interest at the rate of six (61) percent per annum calculated at a daily rata of .000164. All taxes which became delinquent an or after January 1, 1981 wi11 bear interest at a rate which wil1 vary from calendar year to calendar year with that rate announced by tho PA Department of Revenue. The applicable interest rates for 1981 through 1004 ara: Znterest Daily Znterest Daily Znterest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198'-~ ZOZ .000548 198~-1991 111 .000301 ZO0'~ 92 .000247 1983 161 .000438 X99Z 91 .000147 ZOOZ 61 .000Z19 1984 111 .000501 1995-1994 72 .000192 2003 52 .000157 1985 132 .000S56 1995-1998 92 .000147 2004 42 .000110 1986 102 .000274 1999 71 .000192 1987 92 .000247 2000 81 .O00Z19 --Znterest is calculated as follows: ZNTEREST = BALANCE OF TAX UNPAZD X NUllBER OF DAYS DELZNQUENT X DAZEY ZNTEREST 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. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z&0601 HARRISBURG, PA 171Z8-0601 '04 i(!"~V -e CLIFFORD T SPRINGER 9297 HOLLY PITCHER HWY SHIPPENSBUR$ PA 17~57 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT. ALLONANCE OR DZSALLONANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS ~ DATE 11-08-200q ESTATE OF SPRINGER DATE OF DEATH 01-ZO-Z00~ FILE NUMBER 21 0~-0581 COUNTY CUMBERLAND ,~ o .~, SSN/DC 177-16-9502 ACN 0~115508 Amoun ~c Remi'l:'~ed REV-16~i8 EX AFP (01-03) CLIFFORD MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 11-08-200~ ESTATE OF SPRINGER CLIFFORD T DATE OF DEATH 01-Z0-200~ COUNTY CUMBERLAND FILE NO. 21 0~-0581 S.S/D.C. NO. 177-16-9502 ACN TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION 0~115508 FINANCIAL INSTITUTION: 1ST FED SSL ASSOC GREENE CNTY ACCOUNT NO. 0200025670 TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TINE CERTIFICATE DATE ESTABLISHED 11-05-1978 Account Balance lq7,755.99 Percent Taxable X 0.166 Amount Subject to Tax Z~,62Z.8Z Debts and Deductions - .00 Taxable Amount 2~,6ZZ.SZ Tax Rate X .~5 Tax Due 1,108.05 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT."' PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 0~-20-200~ CD00585~ 55.~0 1,052.65 TOTAL TAX CREDIT BALANCE OF TAX DUE J INTEREST AND PEN. TOTAL DUE ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT IS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" [ CR), YOU }lAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORH FOR INSTRUCTIONS. 1,108.05 .00 .00 .00 PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (7Z P.S. Section 91q0). Detach the top port[on of this Notice and submit with your payment to the Register of NJlls printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, ahich ams not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Xnheritanca and Estate Tax" (REV-I~IS). Applications ara availabIe at the Office of the Rag[star of Hills, any of the g~ Revenue District Offices or by calling the special Zq-hour answering service for forms ordering: 1-800-36Z-2050; services for taxpayers mith special hearing and or speaking needs: 1-800-4qT-30ZO (TT only). Any party in interest not satisfied aith the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZSlOZ1, Harrisburg, PA 171ZB-10Z1, OR --electing to have the matter determined at the 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. ZBO6Ol, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "instructions for Inheritance Tax Return for a Resident Decedent" (REV-iS01) for an explanation of administratively correctable errors. If any tax due is paid within three [3) calendar months after the decedant's death, a five percent discount of the tax paid is allowed. The 15Z tax amnesty non-partic[patlon 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 l, 198Z bear interest at the rate of six (BX) percent per annum calcuIated at a daily rate of AIl taxes which became delinquent on or after January 1, 198Z wiZZ bear interest at a rate which will vary from calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are: Interest OaiIy Interest Daily Interest gaily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .O00S4B 198'~"'~-1991 llZ .O00SO1 ZO0'~"~ 9Z .000247 1983 16Z .0004~8 199Z 9Z .000247 ZOOZ 62 .000Z19 1984 llZ .000301 1993-1994 72 .OOO19Z 2003 52 .000137 1985 13Z .000356 1995-1998 92 .000247 2004 42 .000110 1986 IOZ .000Z74 1999 72 .OO019Z 1987 9Z .000247 ZOO0 BZ .000219 --Interest is calculated as follows: /NTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELTNQUENT X DA/LY TNTEREST 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.