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HomeMy WebLinkAbout04-0589June 21, 2004 Cumberland County Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 J,~i~ 22 RE: Inheritance Tax Remm of Ruth E. Reichard ~'" DOD 10-22-2003 Dear Register: My mother is the above referenced decedent. At the time of her death, what little property she had was in a joint bank account with me and another account which was payable on death to me. No estate was filed as there is no property to be distributed. Enclosed are the following, in accordance with my discussion with your office: 2. 3. 4. An original and one copy of the Inheritance Tax Return; A death certificate; A check for the inheritance tax made payable to the Register of Wills Agent A check to the Register of Wills in the amount of $15.00. Please call me at 717 - 795-1979 if you have any questions or need additional information regarding this return. Sincerely yours, Karen N. Connelly DEPARTMENT OF REVENUE ~oo n~.~ ul o u~ o o DEPT. 280601 HARRISBURG, PA 17128-0601 n~.,~c~c-r r)I::NT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) use a bla~k block to separa~ SOCIAL SECURITY NUMBER DATE OF DEATH DATE oF BIRTH (IF APPLICABLE) SURVIVING SPOUSE'8 NAME (LAST, FIRST, AND MIDDLE INITIAL) 8OCIAL SECURITY NUMBER I N,,/A } : :; : [] 2. Supplemental Return [] 4a. Futura Interast Compromise (da~ off. ah a~r12.12-~2) [] 7. Decedent Maintained a Living Trust (~ach copy of'rrm) [] 10. Spousal Poverty Cradit (da~ of ~eah between 12-31-91 md THIS SECTION MUST'BE COMF~ I ~:A~ CORRESPONDENCE ~ND CO~ikIDENTIA[ ~ ~ , ,, i , !~' ~ ON SHOULD BE DIRECTEDTO: I,~/IE.. J ~[ ..~ --~ I .... I COMPLETEIVlAILINGADDRESS [~ 1. Original Return [] 4, Limited Estate [] 6. Decedent Died Testate (A, ach copy of W,~) [] 9. Litigation Proceeds Received IN H E RITAN C E TAX RE TU R N" RESIBENTBECEDENT I'~ o ~: 5 O q THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS [] 3. Remainder Retum(d~of~ea~pnOrto12.13-82) [] 5, Federal Estate Tax Retum Requirad __ 8. Total Number of Safe Deposit Boxes [] 11. Election to tax under Sec, 9113(A) (Attach Sch O FIRM NAME (If/~ 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 (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) (7) 8. Total Gross Assets (total Lines 1~7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions Itotal Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to,Tax (Line 12 minus Line 13) 15. Amount of line 14 taxable at the spousal tax rate ~ ~ x .0 See instructions on raverse side for applicable percentage 16. Amount of line 14 taxable 17. Amount of line 14 taxable at 15% rate ~ ~ x .15 18. Tax Due (8) _.=,;-3 ~. fl .~ .5 , 3, 8 5 fl. s 3 (13) (15) , a, 5 5. ? .5 (17)~ (1~), ~, L 5 5~ - 9 5 > >.':OE~$URE ~Q~.NSWERA~;QUESTIONS;ONREVEI~SE SiDEANDF~ECHECKMATH < < Under penalties of pequry, I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is tree correct an(~ comotete. Declaration of oreoarer ome; than;the oer~onal reoresentative is based on all informatioo offRflich preparer has any knowledge. SIGNATJdRE OF PERSON RESEONSIBLE FOI~I:~.I~G RETURN ADDRESS . ,~ ~ -- ^ ,q DATE. . . SIG~A'r~IRE OF PREPARER OTHER THAN REPR~E~TATIVE ADDRESS DATE Decedent's Complete Address: STREET ADDRESS CITY STATE I ZiP Tax Payments and Credits: 1. Tax Due (Page 1 Line 18) 2, Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits ( A * B * C ) (2) 3. Interest/Penalty if applicable 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 I Line 19 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. (5A) B. Enter the total of Line 5'+ SA. This is the BALANCE DUE. (SB) Make Check Payab, le to~ REGISTER OF_. WILLS, AGENT r '1'11~'111............... - ........ ,,,i,, iii i 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 on or before December 12, 1982, did decedent within two years preceding death transfer property without receiving adequate consideration? 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? .... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN 72 P.S. §9116 (a) (1.1) (i) provided for the reduction of the tax rate imposed on the net value of transfers to or for the use of the surviving spouse from 6% to 3% for dates of death on or after July 1, 1994 and before January 1, 1995. 72 P.S. §9116 (a) (1.1) (ii) provided for the reduction of the rate imposed on the net value of transfers to or for the use of the surviving spouse from 3% to 0% for dates of death on or after January 1, 1995. 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 JANUARY 1, 1995 - Please answer the following question by placing an "x" in the appropriate space. Did the decedent create a trust or similar arrangement which is solely for the surviving spouse's benefit for his or her entire lifetime? Yes [] No [] If you answered yes to the above question, the tax on the trust or similar arrangement is postponed until the death of the second spouse, at which time it will be fully taxable at the rate(s) applicable to the remainder beneficiary(les). Enter the value of the trust on Schedule J, Part II, in order to remove it from the calculation of the tax due in this estate. You may wish to file Schedule 0 in order to make the election available under Section 9113. If the election is made, the trust or similar arrangement is taxed in the estate of the first decedent spouse, the portion of the trust or similar arrangement which benefits the surviving spouse is taxed at the zero tax rate, and the remainder is taxed at the rate(s) applicable to the remainder beneficiary(les). If you choose to make the election, you must attach Schedule 0 to a timely-filed tax return, along with Schedule(s) K and/or M in order to show the apportionment of the trust or similar arrangement between the surviving spouse and the remainder beneficiary(les). co o.w T. REAL ESTATE INHERITANCE TAX RETURN ~ real property owned solely or as a tenant in common must be repmted at fair market value. Fair market value is defined as the ixice at which property would be exchange belamen a willing buyer and a wi{ling seller, neilher being compelled to ~ or sell, bolh having reasonable knowledge of the relevant facts. Real property which is jointly-owned with suntivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION TOTAL (Also enter on line 1, Recapitulation) VALUE AT DATE OF DEATH (If more space is needed, insert additional sheets of the same size) SCHEDULE B STOCKS & BONDS FILE NUMBER All property jointly-owned wllb rioht of survivorship must be disclosed on ,Schedule F. ITEM VALUE AT DATE NUMBER OF DEATH 1. DESCRIPTION TOTAL (Nso enter on line 2, Recapitulation) ) (If mo~e space is needed, insert additional sheets of the same size) RE~,1507 EX* (I~A) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE FILE NUMBER All pmpe~y jointly-owned with the right of survivomhip must be disclosed on Schedule F. EEM NUMBER DESCRIPTION TOTAL (Also enter on line 4, Recapitulation) VALUE AT DATE OF DEATH (If more space is needed, insert additional sheets of the same size) REV. IS{)8 EX * (1-9'/) ~ COMMO~TH OF PENNSYLVANI^ INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER Include the proceeds of litigation and the date lhe proceeds were received by the estate. Ali property jointly-owned with the right of survivorship must be disclosed on Schedule ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1, TOTAL (Also enter on line 5, Recapitulation) $ (If more space is nee(ied, insert addilJonal sheets of the same size) REV. ffS89 EX * (1-97) SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RI:._~I~NT OECEDENT ~ If an asset was made joint within one year of ttm decedent's date of death, it must be reported on Schedule G. FILE NUMBER SURVIVING JOINT TENANT(S) NAME RELATIONSHIP TO DECEDEN JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATI ITEM FOR JOINT MADE Include name o( financial inslilut~n and bank account number or similar Jde~ number. Attach DATE OF DEATH DECD'S VALUE OF UI_mA~=R TENANT JOINT deed for joi~ly..held real eslal8. VN. UE OF ASSET INTEREST DECEDENT'S INTEF TOTAL (Also enter on line 6, RecapitulalJon) $ q~J '-~' (If more space is needed, insert additional sheets of the same size) SCHEDULE G INTER-VIVOS TRANSFERS & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT This schedule must be completed and fled if.lhe answer to any of questions 1 lhrough 4 o~ lhe reverse side of ~e REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY % OF ITEM actu~E ~ ~w~E o~ T.~ TRA~S~E~ T.~..a~.S~PTO o~ca~a~ ~ DA~ O~ m~as~ DATE OF DEATH DECD'S EXCLUSION TAXABLE V A13'~ A COI3Y O~ ~I,~E O~ED FO~ I~=AL ESTATE. NUMBER VALUE OF ASSET INTEREST 1. TOTAL (Also enter en line 7, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) COMIV~NWEALTH OF PENNSYLVANIA INHERfl'ANCE TAX RETURN I~_._m_~NT DECEDENT ESTATE SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER _~neb~__ of ~ must be reported on Schedule I. ITEM ~,,,,m:~ DESCRIPTION AMOUNT A. FUNERAL EXPENSES: oo Bo 5. 6. 7. ADMINISTRATIVE COSTS: Personal Refxesen~'s Comm~ Name of Pe~onal Repmsentalive (s) Social Security Number(s) I EIN Number of Pemonal Repmsefllalive(s) Slmet Address Yea~s) Commission P~I: Alt~ley Fees Family Exemplion: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address C~ RelalJonship of Claimant t~ Decedent Probate Fees Accountant's Fees Tax Re~um PmpareCs Fees Stale Zip TOTAL (Also enter on line 9, Recapitulation) (ff more space is needed, insert add~o~al sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. AMOUNT ~0, O0 enter TOTAL (Also on line 10, Recapitulation) , '~"'t'-' (If more space is needed, inser~ additional sheets of the same size) his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 96492.59 No. Registrar Date :31~, ~aa7 COMMONWEALTH OF PENNSYLVANIA o OEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH I I .. Cumb~land J. Low~ Allen Twp J. The Woods at Ced= Run ,--'--0~ J,, White ,,.. S~es Cl~k ,,. Re~il , ~'~ '2 I D~CED~NT'$ MAILING ADORE SS (Seee~ C~y/To~m. Siam. Zq) C(x~i 824 Lisburn Road, ApE 227 ,~Camp Hill, PA 17011 It~:~'~:O4~NT'S FA;rHER'S NAME (F~sL M~e. LaSt) ,,. Paul H. Con~oay ~.. Karen Connellq SUCH ,,..~,. PA ~, .... [] .,...,,.,~.,,,,~, Lower Allen ,r.. c~,~ C~mb~land ~ ~.~ ~,. Cl~a ~own J~. 5024 Woodbox Lane. Mechanlcsb~a. PA 17055 J~ ~ o,S~- N~ ~ C~. C~ IL~.C~ ~.. ~ J~' Crema~on Soerety of J 'one~own Road~ ff~&b~ PA 17109 LICENSE NUMBER ~ JOR A~ A ~:~NSEOI~ NJ~ I~J~ ~J~ TO (aR AS A CONSEQUENCE OF): I~RFORMED?WAS AN AUTOPSY ~ MANI;Ur ER OF DE AT~H m.n 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 004076 CONNELLY KAREN N 5024 WOODBOX LANE MECHANICSBURG, PA 17055 ........ fold ESTATE INFORMATION: SSN: 285-12-9063 FILE NUMBER: 2104-0589 DECEDENT NAME: REICHARD RUTH E DATE OF PAYMENT: 06/22/2004 POSTMARK DATE: 06/21/2004 COUNTY: CUMBERLAND DATE OF DEATH: 1 0/22/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $2,654.95 REMARKS: TOTAL AMOUNT PAID: $2,654.95 SEAL CHECK# 763 INITIALS: JA RECEIVED BY' GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS ~ 37 ~ I I,~,11 I..:ill b ~'~7 BUREAU OF ZNDZVZDUAL TAXES .'NHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COHNONWEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE NOT/CE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR D/SALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-iSiS? EX AFP (01-03) KAREN N CONNELLY 502~ WOOD,OX LN HECHANICS~URG PA 17055 DATE 08-$0-200q ESTATE OF REICHARD RUTH DATE OF DEATH 10-,~y~:2003 FZLE NUNBER 21 ~)q~O589~ff COUNTY LAND Amoun~ Remi~ HAKE CHECK PAYAaLE' AND R~ZT PAYHENT TO: REGISTER OF WILLS CUHSERLAND CO COURT ~USE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF REICHARD RUTH E FILE NO. 21 0q-0589 ACN 101 DATE 08-30-200~ TAX RETURN ~/AS: ( ) ACCEPTED AS FZLED (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) 2. Stocks and Bonds (Schedule B) (2) $. Closely Meld S~ock/Par~nership Zn~ares~ (Schedule C) (5) q. Mor*gagas/No~as Receivable (Schedule D) (q) 5. Cash/Bank Deposits/Nisc. Personal Propar*y (Schedule E) (5) 6. Jointly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To*al Asse~s APPROVED DEDUCTIONS AND EXENPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expanses (Schedule H) (9) 10. Deb*s/Mortgage Liabilities/Liens (Schedule 1) (10) 11. To,al Deductions 12. Na~ Value of Tax Re~urn .00 ~7/650.~$ .00 .00 .00 q53.26 .00 (8) NOTE: To insure proper cradi~ *o your account, submi~ ihs upper portion of ~his form wi~h your ~ax payment. ~.8,105.69 3,319.85 55~.68 (11) :5.85~. 53 (12) qq,Zq9.16 15. lq. NOTE: ASSESSNENT OF TAX: 15. Amoun~ of Line lq a~ Spousal ra~e 16. Amoun~ of Line lq taxable mt Lineal/Class A rate 17. Amount of Line lq at Sibling reis 18. Amount of Line lq taxable mt Collateral/Class B reis 19. Principal Tax Due Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) Nmi Value of Estate Sub~ect to Tax (lq) .00 qq,Zq9.16 If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 re~lect ~igures that include the total o~ ALL returns assessed to date. (15) .00 x O0 = .00 (16) qq,2q9.16 X Oq5 = 1,991.21 (17) .00 x 12 = .00 (18) .00 x 15 = .00 (19)= 1,991.21 TAX CREDITS: PAYNENT DATE 06-21-200q RECEIPT NUMBER CDOOq076 DISCOUNT INTEREST/PEN PAID (-) .0O AMOUNT PAID 2,65q.95 TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE ZF PA/D AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADD.rT/ONAL .rNTEREST. 2,65q.95 663.7qCR .00 663.7qCR ( 'rF TOTAL DUE TS LESS THAN $1, NO PAYMENT .rS RE9UTRED. 'rF TOTAL DUE TS REFLECTED AS A "CREDTT" (CR), YOU MAY BE DUEl-"~ A REFUND. SEE REVERSE S'rDE OF TH'rS FORM FOR I'NSTRUCTI'ONS.} RESERVATION: PURPOSE OF NOT[CE: PAYNENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1981 -- if any future interest in the estate is transferred in possession ar enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate far lifo or for years, the Commonwealth hereby expressly reserves tho right to appraise and assess transfer Inheritance Taxes et the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NILES, AGENT A refund of a tax credit, which oas not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Register of gills, any of the 25 Revenue District Offices, or by calling tho special Z4-hour answering service for forms ordering: 1-800-362-ZOS0; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3010 (TT only). Any party in lntmrest 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, Dept. 181021, Harrisburg, PA 17128-1011, 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 an this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601j Harrisburg, PA 17118-060I 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 decedent's death, a five percent (SI) discount of the tax paid is allowed. The 151 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~on-participation penalty is appealable in the same manner and in the the sase time period as you would appeal the tax end interest that has been assessed as indicated on this notice. Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ ZOZ .000548 ~'~-1991 111 ,000301 ~ 91 .000147 1983 162 ,000438 1992 9Z ,000147 2001 6Z .000164 1984 ZiZ ,000301 1993-1994 72 ,000192 2003 52 ,000137 1985 131 .000356 1995-1998 92 ,000247 2004 41 ,000110 1986 102 .000274 .1999 72 ,000192 1987 102 ,000274 ZOO0 7Z .000192 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 (62) percent per annum caZcuZated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 ail1 bear interest at a rate which will vary from caZendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through Z004 are: --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER 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. '~:~ ~'~ EX (6.88)  INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDEN'FS NAME FILE NUMBER Ruth E Reichard 2104-0589 ACN REVIEWED BY Deborah Washington 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES Lineal heirs are taxable at the rate of 4,5% for dates of death on or after 07-01-2000. ROW Page BUREAU OF /NDIVIDUAL TAXES TNHERZTANCE TAX DTVZS~ON DEPT. 280601 HARRTSBURG, PA 17128-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ZNHERTTANCE TAX STATEMENT OF ACCOUNT REV-160? EX AFP C01-03) KAREN N CONNELLY '04 ~ ~ 502~ WOODBOX LN MECHANICSBUR$ L~PA 17055 DATE 09-27-200q ESTATE OF REICHARD DATE OF DEATH 10-22-2005 FILE NUMDER 21 0q-0589 COUNTY CUMBERLAND ACN 101 I Amoun~ Remi~ed RUTH E HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credi~ ~o your account, submi~ ~ha upper portion of ~his form watch your ~cax payment:. CUT ALONG TH'rS LINE ~.-'* RETAIN LOWER PORT'rON FOR YOUR RECORDS *-~ REV-1607 EX AFP (01-03} ESTATE OF REICHARD ~ ZNHERZTANCE TAX STATEMENT OF ACCOUNT ~ RUTH E FZLE NO. Z1 0~-0589 ACN 101 DATE 09-27-200~ THZS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAMED ESTATE. SHO#N BELO# ZSA SUMMARY OF THE PRINCIPAL TAX DUE, APPLZCATZON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLZCABLE, A PROJECTED ZNTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-23-200~ PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS): 1,991.21 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-21-200~ 09-08-200q CD00~076 REFUND .00 .00 2,65q.95 663.7q- ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), TOTAL TAX CREDIT 1,991.21 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to tho name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONNEALTN OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, ahich mas not requested on the Tax Return, may bm requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). AppZications are avaiZabla at the Office of the Register of #1115, any of the 23 Revenue District Offices or from the Oeparflaent's Iq-hour answering service for fores ordering: 1-800-~62-Z050~ services for taxpayers with special hearing and / or speaking needs: l-BOO-4q7-SOZO (TT only). REPLY TO: Questions regarding errors contained on this notice should ba addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6S05. DZSCOUNT: If any tax due is paid within three (5) calendar months after tho decedent's death, a five percent (5Z) discount of the tax paid is allowed. PENALTY: The 15X tax amnesty nan-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 and of the tax amnesty period. INTEREST: 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 (62) 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 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 Z004 ara: Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year 1982 202 .000548 1988-1991 112 .000301 2001 1983 162 .000438 1992 92 .000247 ZOOZ 1984 llg .000501 1995-1994 7Z .000192 2003 1985 1~Z .000556 1995-1998 92 .000247 2004 1986 102 .000274 1999 7Z .000192 1987 92 .000Z47 Z000 8Z .000Z19 Interest Daily Rate Factor 92 .000247 6Z .000164 52 .0001~7 42 .000110 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (153 days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additionaI interest must be calculated.