Loading...
HomeMy WebLinkAbout05-21-10NOTICE OF INHERITANCE TAX ~"~ :';~'/I P'1~74~3~ T, ALLOWANCE OR DISALLOWANCE BUREAU OF INDIVIDUAL TAXES t~` INHERITANCE TAX DIVISION -` OF~,~' CTIONS AND ASSESSMENT OF TAX PO BOX 280601 ~:. ~," J : l..i ~ '.: i ~ i_. HARRISBURG PA 17128-0601 Z~ i ~ MAY 2 I ~~ 12~ ! 1 ~L~R~ fit t}RPH~~.~~`~ ~t~,~RT LINDA A C L O T F- S~~a ^' '~~~~ ~~. STE 100 5021 E TRINDLE RD MECHANICSBURG PA 17050 pennsylvania ~ DEPARTMENT OF REVENUE REV-1547 EX AFP C12-09) DATE 05-17-2010 ESTATE OF MAUGANS MARGARET M DATE OF DEATH 10-15-2008 FILE NUMBER 21 08-1271 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 07-16-2010 (See reverse side under Objections ) Amount Remitted l MAKE CHECK PAYABLE AND REMIT PAYMENTI T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ------------------------------------------------------------------------------------------- REV-1547 EX AFP C12-09~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: MAUGANS MARGARET MFILE N0.:21 08-1271 ACN: 101 DATE: 05-17-2010 TAX RETURN WAS: C ) ACCEPTED AS FILED C X) CHANGED $EE ATTACHED NOTICE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) C1) 199, 000.00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) C2) .0 0 credit to your account, 0 0 submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) C3) . of this form with your 4. Mortgages/Notes Receivable (Schedule D) C4) •0 0 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 14, 129.00 6. Jointly Owned Property (Schedule F) C6) 3, 574.44 7. Transfers (Schedule G) (7) .0 0 8. Total Assets (8) 216,703.92 APPROV ED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 21,3 0 3.4 2 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) 96, 116.65 11. Total Deductions C11) 117,420.07 12. Net Value of Tax Return C12) 99,283.85 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) .0 0 14. Net Value of Estate Subject to Tax C14) 99,283.85 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate C15) 62,854.70 X 00 - .00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 34 , 641.93 x 045 = 1 , 558 .89 17. Amount of Line 14 at Sibling rate C17) 1 .787.22 X 12 ~ 214.47 18. Amount of Line 14 taxable at Collateral/Class B rate C18) .0 0 X 15 = .0 0 19. Principal Tax Due C19)= 1,773.36 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID C-) AMOUNT PAID 10-30-2009 CD011926 .00 402.96 INTEREST IS CHARGED THROUGH 06-01-2010 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM TOTAL TAX PAYMENT 402.96 BALANCE OF TAX DUE 1,370.40 INTEREST AND PEN. 60.55 TOTAL DUE 1,430.95 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE E v,\ FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ~. REV-1470 EX (01-tOj ~ G. ~~~ e<..~ ~ ~~~ enns lvania ~~ p y :` DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG. PA 17128-0601 DECEDENT'S NAME INHERITANCE TAX EXPLANATION OF CHANGES FILE NUMBER Maugans, Margaret M. 2108-1271 REVIEWED BY ACN Daniel Heck 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES Disclaimers for an estate have to be filed within 9 months form the decedent's date of death to be effective. The disclaimer for the mother was filed part the 9 months period and is not effective for the estate. The spouse receives the first $30,000.00 and 1/2 of the remaining estate and is taxed at the 0% spousal tax rate. The mother receives the other remaining 1/2 of the estate and is taxed at the 4.5% lineal tax rate. Row Page 1