HomeMy WebLinkAbout04-0445Telept: ...... {717) 097-7050
ANDREW C. SHEELY
ATTORNEY AT LAW
127 South Market Street
P.O. Box 95
Mecb~nics[,urg, Pennsyl¢~'!~a 17055
F~,x: (717) °07-7005
Register of Wills
Cumberland County Courthouse
Carlisle, PA 17013
RE: Estate of Mildred L. Romberger
Date of Death: December 30, 2003
Dear Register of Wills Agent:
Enclosed for filing please find several Pennsylvania
Inheritance Tax Returns. In addition, enclosed please find a
check in the amount of $156.97 payable on behalf of Pennsylvania
Inheritance Tax and a check in the amount of $15.00 which
constitutes the filing fee.
Thank you for your assistance with this matter.
ACS/bmk
Enclosures
c: Patricia Fike
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 003904
SHEELY ANDREW C ESQ
PO BOX 95
MECHANICSBURG, PA 17055
........ foJd
ESTATE INFORMATION: SSN: 178-16-6764
FILE NUMBER: 2104-0445
DECEDENT NAME: ROMBERGER MILDRED L
DATE OF PAYMENT: 05/05/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 12/30/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $156.97
REMARKS:
PATRICIA E FIKE
CHECK# 1204
SEAL
TOTAL AMOUNT PAID:
$156.97
INITIALS: AC
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
REV-'~SCO EX (6-00)
COMMONWEALTH OF
PENNSYLVANIA ,
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
I--
Z
LU
INHERITANCE TAX RETURN
RESIDENT DECEDENT
I COUNTY CODE YB&R NUMAR
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Romberger, Mildred L.
DATE OF DEATH (MM-DD-YEAR)
12/30/03
LLJ (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
uJ
0
DATE OF BIRTH (MM-DB-YEAR
SOCIAL SECURITY NUMBER
178-16-6764
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
r~l. Original Return [~] 2. Supplemental Return
li~4. Limited Estate [] 4a. Future ',nterest Compromise (dat. or death after '12-12-82)
D6. Decedent Died Testate (Attach copy of Will} [] 7. Decedent Maintained a Living Trust fAt,ach copy of Trbst)
[] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (~ata or dea:h bet'.ve~, 12-31-91 and 1-1-95)
NAME
Andrew C. Sheely
FIRM NAME (If Applicable)
Andrew C. Sheely, Attorney at Law
TELEPHONE NUMBER
(717) 697-7050
E~]3. Remainder Return (date of death pdor to 12-13~82)
El5. Federal Estate Tax Relurn Required
8. Total Number of Safe Deposit Boxes
[]11. Election [o tax under Sec. 9113(A)(Ar, ach Sch O)
COMPLETE MAILING ADDRESS
Andrew C. Sheely, Attorney at Law
P.O. Box 95
127 South Market Street
Mechanicsburg, PA 17055
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 Property (5) 3,567.37
(Schedule E)
6. Jointly Owned Properly (Schedule F) (6) 11,531.05
E~ Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7) (8)
9. Funeral Expenses &Administrative Costs (Schedule H) (9) 11,488.98
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 121.14
11. Total Deductions (total Lines 9 & 10) (11)
12. Net Value of Estate (Line 8 minus Line 11) (12)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
14. Net Value Subject to Tax (Line 12 rninus Line 13) (14)
15,098.42
11,610.12
3,488.30
3,488.30
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers underSec. 9t16 (a)(1.2) x .0 __ (15)
16. Amounl of Line14 taxable at lineal rate 3,488.30 x .0 45 (16) 156.97
17. Amount of Line 14 taxable at sibling rate x .12 (17)
18. Amount of Line 14 taxable at collateral rate x .15 (18)
t9. Tax Due (19) 156.97
~i~:'"'"' ~?~,~i''''~'':'~':?'':'~ ~,~ii;~: '~'i~'~'~'-'~ ..... ..... ~': ........... ", i'~ '
Decedent's Complete Address:
I STREET ADDFtESS Road #89
4905 East Trindle
ClTYMechanicsburg,
I STATEpA
7055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
156.97
156.97
Total Credits ( A + B + C ) (2)
3. InterestJPenalb/if applicable
D. Interest
E. Penalty Total InterestJPena[ty ( 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. (5Al
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; .......................................................................................... [] []
b. retain the right to designate who shall use the property 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 consideration? .............................................................................................................. [] []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and ~[,~,ients, and to '(ne best of my knowledge and belief, it is true, correct and complete,
Declaration of preparer other than the personal representative is based on all information of ~hich preparer has any knowledge.
.~C.~.ATURE OF PERSON ~ESPONSIBLE FOR FILING RETURN
DATE
ADDRESS
39 Konhaus Road, Mechanicsburg, PA 17055
ssTURE OF PREPARER-D.T~ER TbI¢C~REPRESENTATIVEUATE
........
127 South Market Street P.O. Box 95, Mechan csburg PA 1~i~55 ................
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 (al (1.1)
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 (al (1.1) (ii)].
The statute does not exempt 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. §91
The tax rate imposed on tile 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-1508 EX,' (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF MILDRED
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
L. ROMBERGER
2 1 - 0 F,~L.-.E NUMBER
Include t~e 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.
ITEM
NUMBER
VALUE AT DATE
DESCRIPTION OF DEATH
Highmark Premium Refund
Country Meadows Resident Refund
Personal Property None
Decedent was a resident of the Country Manor
Adult Care facility, nursing unit at the
time of death.
TOTAL (Aisc enter on line 5, Recapitulation)
$ 246.23
3,321.14
0.00
$3,567.37
(If more space is needed, insert addilio~al sheets of ti~e same size)
~~~-VOUCHER --~RO S AMOUNT 1"~;~ .....
-- INVOICE NO.
:'REMIUM REFUND 200q-01-0800.627975 2~6.2~- 0. O0 246.22
]
i'~NDL[' ,CHECK NO. pay DATE [ V£NDOR NO. '1 VENDOR NAM,~ ...... TOTAL AMOUNT
I , ! :30q,$86.63 20Oq,-O,',.],'l~', MILROHoool,] NILROMOOOI-OO! .... 2q&.2~
0000190
MILDRED
q905 E TRINDLE RD
NECHANICSBURG, PA 17055
COUN'm¥ MEADOWS
RES I DENT REFUND.
INVOIOE DATE
_2/I&/2005
REMrn'ANOE ,~VICE . 08.~
INVOKE NUk,.-,.~_,~·
RO,~__BERGER 5.52 i =-!~
Cotmtry MeadoWs.
~, pENNSYLVANIA 17033
01/08/2004
084669
c~ ~°' 521 t45.*
8466~ $5, .... ~
DOLLARS
THOUSAND
THREE
THREE
_ ._ . ~,~?;,,~ '.
~~';ZL~.
REV-1509 EX + [1.9'/) ~
COMI~NWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MILDRED L.
SCHEDULE F
JOINTLY-OWNED PROPERTY
ROMBERGER FILE NUMBER 2 1- 0 &-
If an asset was made joint within one year of the decedents date of death, It must be reported on Sc~duie G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Patricla E. Fike Daughter
3§ Konhaus Road
Mechanicsburg, PA 17050
JOINTLY*OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial institution and ba~k account number or similar identifying number Attach DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT dee~ for jointly-held mai es*ate. VALUE OF ASSET INTEREST DECEDENT'S INTERES*
1. A, 04/12/!16 Waypolnt Bank-checking account
1800011884
Principal Balance $ 1,263.28
Accrued Interest $ 0.02
Date of Death Value $ 1,263.30 50% :$631.65
Mildred L. Romberger/Patflcta E. Fike, Jr. Ten.
03/15/g ? Waypoint Bank-certificate of deposit
1654307101
Principal Balance $11,573.69
Accrued Interest $ 26.75
Date of Death Value $11,600.44 50% $ 5,800.22
Mildred L. Romberger/Patricla E. Fike, Jr. Ten.
1 !/30; ~0 Waypoint Bank-certEicate of deposit
7100005330
Principal Balance $10,184.68
Accrued Interest $ 13.67
Date of Death Value $10,198.35 50% $ 5,O09.18
Mildred g Romberger/Patricia E. Fike, Jt. Ten.
TOTAL (Also enter on line 6, Recapitulation) $ $11,531.05
(If more space is needed, inserl additiona~ sheets of the same size)
LOOK FOR US. WE?LL GET YOU THERE,
1/16/2004
ANDREW C SHEELY
127 S MARKET ST PO BOX 95
MECHANICSBURG PA 17055
The information which you requested on the account(s) of MILDRED L ROMBERGER
(Social Security Number 178-16-6764) is/are as follows:
Account Number 1800011884 1854307101 7100005330
Class of Account CHECKING CERTIFICATE CERTIFICATE
Date Opened 041296 031597 i 13000
Principal Balance 1263.28 11573.69 10184.68
Accrued Interest .02 26.75 13.67
Balm]ce at Date of 1263.30 11600.44 10198.35
Death
Account Ownership JTO
Name of Joint PATRICIA E
Owner, if any FIKE
Date Ownership 041296
Was Established
JTO JTO
PATRICIA E PATRICIA E
FIKE FIKE
031597 113000
Account Number
Class of Account
Date Opened
Principal Balance
Accrued hlterest
Balance at Date of
Death
Account Ownership
Name of Joint
Owner, if any
Date Ownership
Was Established
Additional
[nfonnation
Requested
SENIOR SERVICES REP.
RO. Box 1711. HARRISBURIS, PENNSYLVANIA 1710S-1711
Toff Free I-EIEE-WAYPOlN? (I-EI6G-9;~g-7E;46). IN YOR~ AREA 717/815-4S00 · www. weajpolntbank, com
REV-1511 EX+ (t2-99)~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEOENT
ESTATE OF
MILDRED V,o ROMBERGER
SCHEDULE H
FUNERAl. EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21-04-
Debts of decedent must be reported on Schedule I,
ITEM
NUMBER DESCRIPTION AMOUNT
FUNERAL EXPENSES:
5.
6.
7.
MYERS FUNERAL HOME
GINGRICH MEMORIALS
TRINDLE NPRING LUTNRAN CHURCH - FUNERAL LUNCHEON
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Patric~a E. Fike, Executrix
Name of Personal Representative(s)
Social Security Numbsr(s)/EIN Number of Personal Representative(s)
Street Address 39 Kon~aus Rd.
City ~..:&c,,c.~,ic=_u:--'- ,. = State ~,... Zip
Year(s) Commission Paid:
Attorney Fees
ANDREW C. SHEELY, ESQUIRE, PER AGREEMENT
Family Exemption: (If decedent's address is not the same as claimant's, attach, explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees
Accountant'sFees FILINO FEES FOR XNNERXTANCE TAX RETURNS
Tax Return Pmparer's Fees
Reserves to conclude administration o£ Estate
$9,041.48
1,780.00
100.00
$ 412.50
15.00
$ 150.00
TOTAL (Aisc enter on line 9, Recapitulation) $ 11, ~,8a. 98
(If more space is needed, insed additional sheets of the same size)
(717) 766-3421
Myers Funeral Home, Inc.
Boyd L. Myers Jr., Supel~isor
37 East Main Street
Mechanicsburg, Pennsylvania 17055
A standm'd of excellence in Central Pemasylvmaia since 1910
Fax (717) 795-7291
Saturday, January 4, 2003
Mrs. Patricia E. Fike
39 Kohnhaus Road
Mechanicsburg, Pa. 17050
Dear Mrs. Fike,
Thank you for selecting our funeral home to provfde services for your family during your bereavement. I
hope that you found our services to be of the highest standards and that they met your needs and those
of your family and friends.
The following is a summary of the service charges as previously explained and provided in written form
and herein indicated as PAID-iN-FULL.
Mildt'ed L. Romber~er
SUNINIARY OF EXPENSES
TOTAL OF SERVICE RENDERED $'10,997.24
LESS: Credits granted 1,955.76
LESS: Total Payments 9,041,48
CURRENT BALANCE $0.00
Credits Granted: $215.76 Early pay discount $1,740.0 Package Price Discount
ncems that remain unanswered, please call me.
~,.L.,.,,c<!o,,.,9 1~ft t-7~o
Phone (H) ~lC.r..,, ,.T. 3T'G (W)
't
Location. .Se.e.'~,eY~ C Ce:{-
CenterOver · . ,, Graves Lot#
Appmx. Date of Completion . ~. '~ ! O vJ e e.~ ~
LeVering
Type of Memorial .2){o,~;
size a-O x 0'to x I' ~
Base ~ X X
Mlsc
as,gn U3
Finish
[.ocatl°n:
[] Vase [] Corner Posts
Agraamenl: A 60% da~ollt le squired I:~or to eammaneamant of WOrk.
~gree to pay a.tated baJanoe uperl are allan rega~le~a o~ ~ or t roul:31~ or shipments or any other g~ ecl reasons. This o~er o r eonla<~t oann al ~ eana~a~
ay ouatemor umeaa agreed Oy aoll~ ~0~L~laa. The an}cie haman mentioned shell remain the property of dames R. alnerla~ Memorials until pa{d In full anal
~.ay ma~va ~ ng~! to remove me same la n~ paid aa aloud.
agree to aen~ul~ proofread edl names aaa da~& for ae,,uraayan,~ aoaept fu~ mapanalblll~-for any errors ar omla.la~e, TH~EW~LLBB AN ADOIT~3NAL
:HAR<31E FOR ANY LBTrBRIN~ ADDED TO,I~Ie, MEMORIAL Alrr~FI alFiB~3TaO ON TNe-CltMBTEI=~.
~u~her agree to pay the betanoe atatecl tot the work pedomma under thts contract wa. In thl~y (30) days of moelpt ,'.f ~e line{ law:IDa and furlher agree
nat ~qta real al'mil ao~ma at [ne rata of mia anal one-half Peroanl ('~ ~%) par manlh on the unpaid be. leR ~e owed 1o dames fl. C~ngl'loh Mm'nodals n~ paid
vtll~n thirty (,90) a.ya al the Inve~3e dam, In aclolt~c Ihareto, I agill~ I~ ~ beaomaa nacessa~/tar James R. Glngdch to Inel~lute legal proceeding fo collect
otrlYoOtleatfUrll~l'tlla(fuesame.fr°m me tar.my account bathg past due tlllrty (~lO)'dava, to pay ell eeun coats an¢l attorney's fees bleu n'~a 13¥ James R. Olng.~l Mamoda a
::)ealer'
talesman
WHITE'lO{flea.
j'::¥~;..,..',~.:
Foundation
$
TOTAL $
DEPOSIT ¢~ $ ~;~O.-
Balance Due ~ '
,,,. .. . ~ .... .,..,~.,~...; ..
'r~pe~0f:Sak~
YELLOW/PrOduot~:,.
,|l (] (] 0 0 (] ~!(] 0 0 0 il|
R~-1512 EX, (1.97}
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
:ILE NUMBER
21-04-
Include unreimbursed medical expenses,
ITEM
NUMBER
DESCRIPTION
West Shore EMS
TOTAL (Also enter on line 10, Recapitulation) $
AMOUNT
$121.1A
$121.14
(If more space is neede(~, insert additional sheets of the same size)
PATRIClA E. FIKE 60'72381e 12 04
39 KONHAUS RD. 2313
180O004061
1PI Wa~jpolnt
MEMO --
~: ~ ~ ~ ~ ? ~ ~8 ?~: ~SO000hO~ ~,'
PATIENT NAME:
INSURANCE:
Phone #:
M!LDRED ROtCBERGER
203'~ ~4307D
ZAL203 t Q430"~
'! 13059W
I~LDRED ROWIBERGER
39 KONHAUS RD
ffIECHANICS, IBtJRG. PA 170.30
PATIENT NUMBER:
CALL NUMBER:
DATE OF CALL:
TIME OF CALL:
CALLER:
FROM:
TO:
REASON(8)
FOR
TRANSPORT
13827 WC',3
'I t 3059W
12/18/2003
09:40 AM
HEAL:TH SOUTH SPECIAL SE
HEALTH ~OUTH SPECIAL SEF:V~CES
HOLY SPIRIT HOSPITAL
Parkin ~r','s Dise axe
DEIIGRIPTION OF I~&¥MEN'T RE(~BIPT PAYMENT DATE
PLEASE PAY THIS AMOUNT ~
BUREAU OF ZNDZVZDUAL TAXES
ZNHERTTANCE TAX DTVTSZON
DEPT. 180601
HARRTSBURG, PA 17118-0601
CONNONNEALTH OF PENNSYLVANZA
DEPARTNENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSENENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-lG47 EX AFP
ANDREN C SHEELY ATTY
127 S NARKET ST
PO BOX 95
NECHANICSBURG PA 17055
BATE
ESTATE OF
BATE OF DEATH
FILE NUNBER
cOuN~
ACN
07-05-200~
RONBERGER
12-$0-Z005
Z1 0~-0~5
CUNBERLAND
101
Amoun~ Remitted
NILDRED L
HAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGISTER OF HILLS
CUNBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE I~~ RETAIN LONER PORTION FOR YOUR RECORBS ~
REV-1547 EX AFP [01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR
DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
ESTATE OF ROHBERGER NILDRED L FZLE NO. 21 O4-O4q5 ACN 101 BATE 07-05-200q
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks end Bonds (Schedule B) (2)
3. Closely Held Stock/PartnershAp Interest (Schedule C) ($)
~. Mortgages/Notes Receivable (Schedule D) (~)
5. Cash/Bank Deposits~Misc. Personal Property (Schedule E) (5)
6. Jo/n~ly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To(aZ Assets
APPROVED DEDUCTZONS AND EXENPTZONS:
9. Funeral Expansas/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule Z) (10)
11. Total Deductions
12. Net Value of Tax Return
.00
.00
.00
.00
3/567.37
11~531.05
.00
(8)
11,r, 88.98
121.1~
NOTE: To insure proper
credit to your account,
submit *he upper portion
of this form with your
tax payment.
15,098.A,Z
(11) ll .610.12
(12) 3,~88.30
15.
1~.
NOTE:
Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) . O0
Ne* Value of Es*a~a Subject to Tax (1~) 3,~88.
zf an assessment ~as issued previously, lines 1~, 15 and/or 16, 17, 18 and 19
reflect figures that lnclude the total of ALL returns assessed to date.
(1;) .00 x O0 = .00
(la) 3,~88.30 x 0~5= 156.97
(17) . O0 x 1Z = . O0
(18) . O0 X 15 = . O0
(19)= 156.97
ANOUNT PA/D
156.97
TOTAL TAX CREDIT
BALANCE OF TAX DUEI
ZNTEREST AND PEN.
TOTAL DUE
ASSESSNENT OF TAX.'
1.6. Amount of Line lq at Spousal rate
16. Amount of Line II taxable et Lineal/Class A rate
17. Amount of Line lq at SibXing rata
18. Amount of Line 1~ taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDTTS:
PAYHENT RECETpT DZSCOUNT (+)
DATE NUMBER INTEREST/PEN PA/D (-)
05-05-Z00~ CD00390~ .00
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
156.97
.00
.00
.00
( IF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS REQUTRED.
I
IF TOTAL DUE IS REFLECTED AS A "CREDZT" (CR), YOU HAY BE
A REFUND. SEE REVERSE S/DE OF THZS FORM FOR ZNSTRUCTZONS.)
RESERVATION:
Estates of decedents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decadent after the expiration of any estate for
life or for years, the Commonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lamful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYHEHT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section Il40 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TI P.$.
Section 9140).
Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NILLS, AGENT
A refund of a tax credit, mhich ams not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications are available at the Office
of the Register of Hills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour
ansaering service for forms ordering: 1-800-562-2050; services for taxpayers aith special hearing and / or
speaking needs: 1-800-447-5020 (TT
Any party in interest not satisfied aith the appraisement, alloaance, or disalloaance of deductions, or assessment
of tax (including discount or interest) as sheen on this Notice must object eithin sixty (60) days of receipt of
this Notice by:
--erittan protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 171za-loz1, 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 mriting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Pest Assessment Reviem Unit, Dept. 280601, Harrisburg, PA 171Z8-0601
Phone (717) 767-6505. 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 aithin three (S) calendar months after the decedant's death, a five percent (SI) discount of
the tax paid is alloeed.
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 eith first day of delinquency, or nine (9) months and one (l) 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 (BI) percent par annum calculated at a daily rate of .000164. All taxes ahich became delinquent on and after
January 1, 198Z will bear interest at a rata which mill vary fram calendar year to calendar year eith that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO4 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~ lOX .000548 ~)'~'~-1991 XXZ .000301 2001 9Z .000247
1983 16Z .000438 199Z 9Z .000Z47 ZOOZ 6Z .000164
1984 llZ .000501 1993-1994 7Z .O0019Z ZO0~ 5X .000137
1985 132 .000356 1995-1996 9Z .000247 2004 42 .000110
1986 lOX .000274 1999 7Z .00019Z
1987 lOX .000274 ZOO0 7Z .00019Z
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAllY INTEREST FACTOR
--Any Hotice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date sheen on the
Notice, additional interest must be calculated.