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HomeMy WebLinkAbout10-07-10r _. __._ __ _._.__. 1505607121 REV-1500 Ex (~-D5) OFFICIAL USEiON~Y PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po Box 280601 INHERITANCE TAX RETURN 2 1 0 9 0 0 1 3 7 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 6 7 3 4 0 6 9 3 1 1 2 4 2 0 0 8 Decedent's Last Name Suffix Deoedent's First Name MI STONER WI L L I AM R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW 1. Original Return 4. Limited Estate 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER O~ IN~LLS ® 2. Supplemental Retum 4a. Future Interest Compromise (date of death aRer 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 3. Remainder Retum (date of death prior to 12,'1 x-82) 5. Federei Estate Tax Return Required 8. Total Numger of Safe Deposit Boxes 11. Election to jtapc under Sec. 9113(A) (Attach Sctt, p) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL. TAX INFO Name Daytime Te H ANTHONY ADAMS 71 7 Firm Name (If Applicable) ~ ___. First line of address 4 9 WEST ORANGE STREET Second line of address S U I T E 3 City or Post Office State S H I P P E N S B U R G P A ZIP Code ~ 1 7 2 5 7 ~TI~NI~ SHOULD BE DIRECTED T0: horned Number 5~2 X270 nLLS ustl~NLY c~ n --+ i ~[7 J T ~ ` ~ FILED ~'~ a~ r..E '" -~ -~ K~ :: ~`~..~ ~_.~ ~7 _~ r^> =r~ c Correspondent's e-mail address: Under penaltles of perjury, I declare brat I have examined this return, kN~uding aoeomparrying schedules and statements, and to the Meet of and beNef, it is true, oonect and carrply~s. Declaration of preparer other than ~e personal represetrfafhre is based on aB information of which prepar~r h~s a;lny knowledge. SIGNAiyIRE OF PER RESPONSIBLE FOR FILING RETURN ~ ~ r)ATF _~~ SIGr~TURE ~'O'f°N R E RESENTATIVE DA ~. - ~~ USE ORI(i1NAL FORM ONLY Side 1 ~ -~ ~s 7 1505607121 1505607121 i _~.~ 1505607221 REV-1500 EX Decedent's Social Security Number DecedeM'sName: WILLIAM R. STONER 1 6 7 3 4 0 6 9 3 RECAPITULATION 101631,00 ........................................ 1. Real estate (Schedule A) 1 2. Stocks and Bonds (Schedule B) .................................. 2• 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5. 1 1 9 2 5 ' 0 0 6. Jointly Owned Property (Schedule ~ ^ Separate Billing Requested ....... 6. 1 9 2 . 5 0 7. Inter-Vivos Transfers & Miscellaneous N -Probate Property (Schedule G) ~ Separate Billing Requested ....... 7. 8. Total Gross Assets (total Lines 1-7) ........................... 8. 1 1' ~ 7 4 8 , 5 0 9. Funeral Expenses 8~ Administrative Costs (Schedule H) .. ....... ....... 9. ~ 4 7 5 • rJ 0 10. Debts of Decedent, Mortgage Liabilfties, ~ Liens (Schedule q ..... ....... 10. 4' 0 '' 6 4 1 1 7 11. Total Deductions (total Lines 9 & 10) ............. ....... ....... 11. 5' ~ 1 1 6. 6 7 12. Net Value of Estate (Line 8 minus Line 11) ........... ....... ....... 12. 6 ~ 6 3 1 8 3 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .... ....... ....... 13. 14. Net Value Subject to Tax (Une 12 minus Line 13) .................. 14. 6' 0 6 3 1 8 3 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a>(1.2>x.o _ 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x .oa5 6 0 6 3 1. 8 3 16. 2 7 2 8. 4 3 17. Amount of Line 14 taxable at sibling rate X .12 0 0 0 17, 0 • 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18 0. 0 0 19. Tax Due ................................................ 19. 2 7 2 8. 4 3 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 L 1505607221 150560'~22~ J REV-1500 EX `Page 3 Decedent's Complete Address: 2,728.43 DECEDENTS NAME WILLIAM R. STONER STREET ADDRESS 120 BEETEM HOLLOW ROAD CITY NEWVILLE STATE PA ZIP 17241 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InterestlPenalty 'rf applicable D. Interest E. Penalty 4. 5. File Number 21 09 00137 (1) 2,728.43 Total Credits (A + B + C) (2) 2, 728.43 If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. FNI in oval on Page 2, Line 20 to request a refund. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of line 5 +5A. This is the BALANCE DUE. (4) 0.00 (5) 0.00 (5A) (5B) 0.00 Make Check Payable tot': RE.G4I~STER OF WILLS, AGENT . . ~'~ ° r..y Y~~ ~~r~..~,~~•~xs~.y~'?~t3i M~~.~ x l.~~ws:l'~..-, x., 3~~'..~~~, ~ -_- ~ ~-. r. ~-'3~: -. -~- -- 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 cronsideration? ....................................................................................... ~ ' 0 3. Did decedent own an 'intrust for" or payable upon death bank account or security at his or her death? ......... 4. Did decedent own an Individual Retirement Acxount, annuity, or other non-probate property which contains a benefcary designation? .................................................................................................. [~ ^X IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE',IT 14$ PART OF THE RETURN. -~ - ,_.: T _;, 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 uee pf 1he surviving spouse is three (3) percent [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 i$ hero (0) percent p2 P.S. §9116 (a) (1.1) (ii)]. The statute ~ not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disdb~ure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. L 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-0ne years of age or younger at death to or for the use of al, natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [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 four and one-half (4.5) percent, $xcept 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 twelve (12) percent [72 P.S. §9116(a)(1'.3)j. 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. Total InterestlPenalty (D + E) (3) 0.00 _. _. REV-1512 EX + (12-03) SCHEDULE 1 COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, ~ LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER WILLIAM R. STONER 21 09 00137 Report dells incurred by the decadent prior to death which remained unpaid as of the date of death, including unrelm4ulised medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. LOWES HOME IMPROVEMENT (CARD) 220.00 2. IPSECU PERSONAL LOAN 3. IHOME DEPOT 4. IORRSTOWN BANK ACCOUNT # 60003319 5. IORRSTOWN BANK ACCOUNT #160033815 6. ORRSTOWN BANK PAYMENT ON ACCOUNT #60003319 AND 160033815 7. REAL PROPERTY TAX THIS RETURN IS MADE TO CORRECTLY INCLUDE PAYMENTS ON MORTGAGE AND HELOC LOANS INCLUDED IN RECAPITULATION BUT NOT ON ORIGINAL SCHEDULE L TOTAL (Also enter on line 10, Recapitulatian)~ f (If more space is needed, insert additldnal sheets of the same size) 2,070.26 31.63 40,844.06 3,651.72 2,589.27 234.23 1. T ` ,. , LAw OFFicE H. ANTHONY ADAMS SHIPPENSBUR(~. PENNSYLVANIA 17257 TELEPHONE (7171 532-3270 FA% 1717Y 532-6873 'June 14, 2010 Pennsylvania Department of Revenue Bureau of Individual Taxes ATM: Post Assessment Review Unity P.O. Box 280601 Harfisburg, PA 17128-0601 Re: William R. Stoner Estate 21-09-0137 Dear Sirs: I received the enclosed appraiserrhent notice for which I request ~n administrative correction. I failed to include a copy of the schedule I with the return. WMem '.the department requested a copy, I pulled ah unfinished draft which did mot include all of debt or the total amount. I attach'a correct copy of Schedule I whhich matches the recapitulation page. 'Sincerely, H. Ant o a HAA: dmb r , , BUREAU OF INDIVIDUAL TAXES INl~tITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX p~r~nsylvania ~ DEPARTMENT OF REVENUE REV-1547 EX AFP C12-09) H ANTHONY ADAMS SUITE 3 49 W ORANGE ST SHIPPENS$URG DAT~_ - 06-14-210 _ _ _ ESTATE OF STONER WILLIAM R DATE OF DEATH 11-24-2008 FILE NUMBER 21 09-0137 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 08~1~-2010 (See reverse side under Qbj:tetions) PA 17257 ,' Awount Rawitted MAKE CHECK PAYABLE AND EIxT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013' CUT ALONG THIS LINE ~ RETAIN LOWER PO TION FOR YOUR RECORDS !` REV-1547 EX. AFP C12-09) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWAN~E'OR DISALLOWANCE OF DEDUCT ONS AND ASSESSMENT OF TAX:' ESTATE OF: STONER WILLIAM RFILE NO :2i 09-0137 .ACN: 101,. ;DATE: 06-14-2010 TAX RETURN WAS: C ) ACCEPTE ~ AS FILED C X) CHANCED S E~ ~-TTACHED NOTICE APPRAI SED VALUE OF RETURN BASED ON: ORIGINAL~ RETURN 1. Real Estat• (Schedule A) C1) 101,631.00' NOTE: To ensure proper 2. Stooks and Bonds (Schedule B) C2) .00, ~arodit to your account, 3. Closely Held Stock/Partnership Interest CScheduleiC) C3) .00, subait the upper portion mf this fora with your 4. Mortgages/Notes Receivable (Schedule D) (4) .0 0'' tax paywent. 5. Cash/Bank Deposits/Misc. Personal Property CSchedFule E) C5) 11,925.001 6. Jointly Owned Property CSchadula F) C6) 192.501 7. Transfers (Schedule 6) '~ C7) .0 0' a. Total Assets (p) 113.748.50 APPROV ED DEDUCTIONS AND EXEMPTIONS: i 9. ~~ "" Funeral Expenses/Ado. Costs/Misc. Expenses CSchepule H3 C9) 3.4 75_~ 0 10. Debts/MOrtgage Liabilities/Lions CSehedul• I) C10) _ 3,2 68.98 11. Total Deductions C11) 6,744.45 12. Nat Value of Tax Return C12) 107,004.05 13. Chsritabl•/Governaentai Begwsts; Non-sleeted 91!13 Trusts CSchadula J) C13) .00 14. Nat Value of Estat• Sub~eet to Tax I (14) ' 107, 004.05 NOTE: If an assssswent was issued previousl , lines 14, 15 and/or 16, 1'~, 18 and 19 will y reflect figures that include the tote of ALL returns ass®ssad to date. ASSESSMENT OF TAX: 15. Aaount of Line 14 at Spousal rate C15) .00 X Q0 ~ .00 16. Aaount of Lina 14 taxable at Lineal/Class A ratei C16) l 07 .004 _ 0~ X q4$ ~ 4,815.18 17. Aaount of Lino 14 at Sibling rata C17) _ On X 12' _ .00 18. Aaount of Line 14 taxable at Collateral/Class Berate C18) .00 X ~5 _ .00 19. Principal Tax Due ', C1~ )!° 4,815.18 TAX CREDITS: DATE ' NUMBER =n~_~nin rnn:~z- INTEREST IS CHARGED THROUGH 06-29-2010 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM AMOUNT PAID „moo. INTEREST/PEN PAIR C-) .00 TOTAL TAX PAYMENT 2,728.43 BALANCE OF TAX D E 2,086.75 INTEREST AND PEi~. 136.32 TOTAL DUE 2,223.07 ~ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CR~DI!C`t CCR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ___. i.~._ _. T ,_.. _._ _ __._ -~.. _~T _ ___ _.._._ REV-1470 EX ~1-10~ ~ • • ~ pennsylvanla INHERITANCE TAX DEPARTMENT OF REVENUE EXPLANATION BUREAU OF INDIVIDUAL TAXES OF CHANGES PO Box 280601 DECEDENTS NAME FILE (NUMBER Stoner, William 2109-0137 REVIEWED BY ACN Justin R. Gilmore 101 ITEM SCHEDULE p10, EXPLANATION OF CHANGES Total on Schedule 1 was not correctly carried forward to recapitul~tiori page. ORIGINAL P8g@ 1 COMMONWEALTH OF BUREAU OF COLLECTIONS & PENNSYLVANIA rAxPwYERSERVTCES DEPARTMENT OF REVENUE Po sox zato4l HARRISBURG PA 17128-1041 Inheritance Taz Liability Delinquency Noti tcation H ANTHONY ADAMS SUITE 3 49 W ORANGE ST SHIPPENSBURG PA 17257 Notice Date: Estate of: STONER SSN: Date of Death: File Number: Date of Assessment: ACN: REV-866F0 AFP (06-OS) 09/17/2010 WILLIAM R 167-34-0693 11-24-2008 ~1 09-0137 06-14-2010 101 Department records indicate a delinquent inheritance tax liability for the above esta~te~ Outlined below is a summary of the records. Interest is_ calculated to 15 days from the date df this notice and included in the balance shown. TAX INTEREST PENALTY CREDIT BALANCE 4,815.18 157.21 2,728.43 2,243.96 ADDITIONAL INTEREST- ADD .23 PER DAY FROM 09-28-2010 The Inheritance and Estate Tax Act mandates the filing of a tax return and payment of all outstanding liabilities by a personal representative dr a transferee of an estate within rime months of a decedent's death. Under Act 40 of 2005, additional collection costs including but not limited to fees of up to 39 percent of the amount due, and attorney fees inctarred in securing payment, maybe imposed on any liability not paid prior to referral to a collection agency or contract'counsel. To avoid further action including additional costs a~}d interest, the amount due must be paid within 15 days of the date of this notice. Please detach an return the lower portion with dour payment to the Register of Wills of the county indicated. Make check or money order payable to Register of Wills, Agent. If the above balance due was paid recently, please disregard this notice. If you have any questions regarding this notice, please contact: Harrisburg Call Center (717) 783-3000 TDD# 1-800-447-3020 (service r taxpayers with special hearing and/or needs) Estate of: STONER SSN: Date of Death: File Number: Date of Assessment: ACN: PLEASE RETURN THIS POR'1*ION WITH YOUR PAYMENT TO THE REGISTER OF WILL$ LISTED WILLIAM R 167-34-0693 REGISTER OF WILLS 11-24-2008 1 COURTHOUSE SQUARE 21 09-0137 CARLISLE PA 17013 06-14-2010 101 REV-55q EO (oi-io) Pennsylvania DEPARTMENT OF REVENUE DISCLOSURE STATEMENT: TAXPAYERS' RIGHTS AND OBLIGATIONS OF THE DEPARTMENT OF REVENUE It is the obligation of all taxpayers in the Commonwealth to file all tax returns and pay all taxes to which they are subject. However, when the Department determines a required return was not filed or a liability was not paid, it may enforce tax law and collect on a taxpayer's obligations. The Commonwealth has a Taxpayers' Bill of Rights, which provides legal rights to the taxpayer and creates obligations for the Department to ensure equity and fairness prevail in tax administration and enforcement. TAXPAYERS' RIGHTS AND THE DEPARTMENT'S OBLIGATIONS DURING AlN JIUDIT When examining a taxpayer's books and records to determine if this appropriate tax liability has been pajid,the rights of a taxpayer and the obligations of the Department during an audit are as follo~Ys: • The Department will provide the taxpayer with a complete explanation of the audit process as it relates to that individual taxpayer and his/her rights during the process'. • The Department will prepare a written basis of the assessment of any tax liability determined during the audit. • The Department will explain the taxpayer's right to appeal the assessment of any tax liability determined during the audit. • The Department will conduct apost-audit conference, at which a representative will explain the audit findings and make recommendations on how to correct areas of noncompliance. • The Department will process the audit in a timely manner. TAXPAYERS' APPEAL RIGHTS To appeal any adverse decision of the Department, a taxpayer must file an appeal with the Board of Appeals. The Board of Appeals will review the case as provided by the taxpayer. If the taxpayler is not satisfied with the decision 'of the Board, he/she may subsequently submit an appeal to the Board of Finance and Revenue. If a taxpayer is not satisfied with the outcome of the appeal to the Board of Finance and Revenue, an appeal of that decision mayl be filed with the Commonwealth Court of Pennsylvania. APPEAL TO THE BOARD OF APPEALS An appeal must be received by the Board of Appeals within 90 days from the mailing date of the assessment or appraisement notice. The specific number of days for each type of decision is listed below. Sales Tax Bond Notice 5 days Personal Income Tax Jeopardy Assessment 10! days Corporation Tax Jeopardy Assessment 30 days (seie 72 P.S. § 7402.2) Inheritance Tax Appraisement 60 days Sales and Use Tax, Fuel Use Tax, Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax, Corporation Tax, Motor Carrier Tax, Oil Franchise Tax, Personal Income Tax, Employer Withholding Tax, Property Tax/Rent Rebate, Realty Transfer Tax 90 days APPEAL TO THE BOARD OF FINANCE AND REVENUE An appeal must be received by the Board of Finance and Revenue within a specific number of days from the mailing date of the Board of Appeals' decision. The specific number of days for each type of decision is listed below. Sales and Use Tax, Fuel Use Tax, Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax, Corporation Tax, Motor Carrier Tax, Oil Franchise Tax, Personal Iincome Tax (including 90 days jeopardy assessment), Employer Withholding Tax, Property Tax/IRent Rebate, Realty Transfer Tax To appeal an Inheritance Tax decision issued by the Board of Appeals, the taxpayer must file an appeal to the appropriate county Orphans' Court at the appropriate county courthouse within 60 da~rs of receipt of the Board of Appeals' decision. APPEAL TO COMMONWEALTH COURT An appeal must be received by Commonwealth Court within a spe ific number of days from the mailing gatr? of the Board of Finance and Revenue decision. The specific number of days for each type f decision is listed below. Sales and Use Tax, Fuel Use Tax, Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax, Corporation Tax, Motor Carrier Tax, Oil Franchise Tax, Personal ncome Tax (including 30 days jeopardy assessment), Employer Withholding Tax, Property Tax .Rent Rebate, Realty Transfer Tax I Inheritance Tax I 30 days From Orphans Court s decision ~~ ~ f ~~ ! . ~~ ~ i .H ~M 4.~ f~ ,~ r~ ti~ f .~ ~ ~7 ~ -~~ ~~ ,~. c~ ~. ~ ~J :~ ~s ~~~ ~~ ~~ ~3 ~~ C ~~ ;~ ~ o © { r. ~, -~ (~, ~_..a ~ t ~ _1 ~~~ ~~ N .._ :: --~t F' . ~' ttF+ 6