HomeMy WebLinkAbout04-0699 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128 0601
RECEIVED FROM:
O'BRIEN ROBERT L
19 WEST SOUTH STREET
CARLISLE, PA 17013
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11 961
NO. CD 0O4196
........ fold
INFORMATION:
FILE NUMBER:
DECEDENT NAME:
DATE OF PAYMENT:
POSTMARK DATE:
COUNTY:
DATE OF DEATH:
SSN: 297-16-1808
oql -0,4-
CROCKER MARGARET
07/26/2004
07/26/2004
CUMBERLAND
10/28/2003
ACN
ASSESSMENT
CONTROL
NUMBER
101
AMOUNT
$2,005.15
REMARKS:
TOTAL AMOUNT PAID:
$2,005.15
SEAL
CHECK# 4043
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
COUNTY CODE YEAR NUMBER
DECEDENTS NAME (L~S~ FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
I--
Z CRO~KER, MARGARET (NMI) 297 - 16 - 1808
LU
t't DATE OF DEATH (MM-SD-YEAR) DATE OF BIRTH (MM-CD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
uJ 10/28/2003 04/04/26 REGISTER OF WILLS
LU (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAS~ FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
[~1 Original Return
[~4 Limited Estate
[~]6 Decedent Died Testate IA~a~ copy of
E~]9. Litigation Proceeds Received
~;~JL.
NAME
ROBERT L.
FIRM NAME (Ifappli~ble)
OiBRIRN.
TELEPHONE NUMBER
(71'7/
E~2 Supplemental Return
[~4a, Future Interest Compromise {date of death after 12 124~2}
[~7. Decedent Maintained a Living Trust IA'~ach copy or Tr~st)
] 10, Spousal Povedy Credit (dam of death bet~eer~ 12-31-91 ~nd 1-1-95)
O'BRIENr ESQ.
RART~S~R~RRR
249-6873
[~5. Federal Estate Tax Return Required
__ 8. Total Number of Safe Deposit Boxes
E~11. Election to tax under Sec. 9113(A) (At. ch Sob O)
COMPLETE MAILING ADDRESS
19 WEST SOUTH STREET
CARLISLE, PA 17013
14.
1. Real Estate (ScheduleA) (1) 47 · 845
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Padnership or Sole-Propdetorship (3)
4 Mortgages & Notes Receivable (Schedule D) (4)
889
5 Cash, Bank Deposits & Miscellaneous Personal Properly (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
[~] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
B. Total Gross Assets (total Lines 1-7) (B)
9. Funeral Expenses & Administrative Costs (Schedule H) (9) ~. · 1 7 5
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
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)
Net Value Subject to Tax (Line 12 minu~ Line 13) (14)
OFFICIAL USE ONLY
~ 48,73~
4,17,5
44,559
44.559
SEE INSTRUCTIONS ON REVERSI~ BIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec, 9116(a)(l.2) x ,0__ (15)
16. AmountofLine14taxableatlinealrate z~'d'o~59 x .0 ~5 (16)
17. Amount of Line 14 taxable at sibling rate x .12 (17)
18. Amount of Line 14 taxable at collateral rate x .15 (18)
19~ Tax Due (19)
2,005.15
2,005.15
Decedent's Complete Address:
STREET ADDRESS
CITY
309 PINEDALE RD
CARLISLE
I STATE [ ZIP
PA
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Pdor Payments
C. Discount
3. Interest/Penalty if applicable
D. interest
E. Penalty
Total Credits (A + B + C ) (2)
Total InterestJPenalty ( D + E )
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Line 20 to request a refund
5. 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.
(t) 2.,
(3)
(4)
(5)
(5A)
B, Enter the total of Line 5 + SA, This is the BALANCE DUE. (SD)
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 cam? ...................................................................... [] []
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 statements, and to the 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 which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
ADDRESS
ADDRESS
Fo-'~dates o'----~death----~)~ or after J ul¢ 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 RS. §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 is 0% [72 P.S. §9116 (a) (1.1) (ii);
The statute does not exemDt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still appliceble even
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 transfem from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive paren
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. §9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 RS. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as a~
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-'1502 EX+ (~2-85} ~r~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
MARGARET CROCKER
(Property jointly-owned with Right of Survivorship must be disclosed on Schedule F) All real estate shauld be reported at fair market value
which Is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled
to buy ar sell, both having reasonable knowledge of the relevant facts.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 309 PINEDALE RD, CARLISLE, PA 17013 $47,845.00
TOTAL (Also enter on line 1, Recapitulation) $ 47 f 845 · 00
(If more space is needed, insert additional sheets of same size.)
COMMONWEALTH 0{: PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARGARET CROCKER
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
This schedule must be esmpleled and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes,
DESCRIPTION OF PROPERTY % OF
ITEM INO-UDE THE NAUE ~ ~ TRA'u"~eEREE' ~E~R REt)'TION~IP 'r° DECE{~J~T AND ~E DATE ~ ~ DATE OF DEATH DECD'S EXCLUSION TAXABLE VALI
NUMBER VALUE OF ASSET INTEREST
1. Mrs. Crocker held legal title to the ;79,044 $47,845 $31,19 $47,845
home she and her son and daughter-
in-law lived in. Mr. & Mrs. Ford had
aR equitable interest from 1996 due to
their paying off a private mortgage
on the home as well as paying the
costs of repairs, taxes and insurance,
all total the sum of $31,199.00.
TOTAL (Also enter on line 7. Recapitulation) $ 4 7,8 4 5.0 0
(If more space is needed, insert additional sheets of the same size)
~,.,,,~,.,,.,7, ~ SCHEDULE J
coM~o~W~T. DE PE,.S~LV*.,^ BENEFICIARIES 1
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MARGARET CROCKER
NUMBER
I[.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS (inciude ou~ght spousal distributions)
RUSSELL S. FORD AND
JOANN G. FORD, HUSBAND AND WIFE
RELATIONSHIP TO DECEDENT
Do Net List T-,~_!~{e)
SON AND
DAUGHTER-IN-LAW
AMOUNT ORSHARE
OF ESTATE
2/3 OF REAL
ESTATE
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBU!IONS ON LINE 13 OF REV 1500 COVER SHEET $
(if more space is needed, insert additional sheets d the same size)
REV-1508 EX+ (6-98)
I SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COMMO.W~.~T~ OP ~E~NSVLV^.~^ PERSONAL PROPERTY
ESTATE OF
FILE NUMBER
MARGARET CROCKER
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property Jointly-owned with right of sundvorshlp must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
1.
CLOTHING AND BEDROOM FURNISHINGS
CHECKING ACCOUNT
VALUE AT DATE
OF DEATH
$300.00
$589.00
889.00
TOTAL (Nso enter on line 5, Re~'=~nit.!ation) $
(If more space is needed, insert additional sheets of the same size)
SCHEDULE H
co~ao.w~.~ o; ~=..s~.w.~ FUNERAL EXPENSES &
~..mT~.C~ T*X .ETU~ ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
MARGARET CROCKER
Debts of decadent must be mpod~d on Schedule L
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
5.
6.
7.
ADMINISTRATIVE COSTS:
pemonal Reprasentaltve's Commisatons
Name o~ Pe~onal Repre~enla~ve Is)
Social Secu~ty Number(s) I EIN Number of Pemonal Reflrmse~tative(s)
Slmet Address
C~ State
Year(s) Co~miasion Paid:
AtlomeyFeas O'BRIEN, BARIC & SCHERER
Family Ex~np~n: (If desedenfs addmsa is not ~e same as ctei~ant's, a~ch exptena~on)
Claimant 'Ru,~=l 1 $. Ford
S~etAddmss 309 Pinedale Road
Carlisle
c~
Reb~nship of Claimant to Decedent
Probate Fee~
Accountent's Fees
Tax Retum Preparers Fees
SoTt
PA 17013
Smla Zip
$375.00
$3,500.00
$300.00
TOTAL(Alsoenter~line9, Recapitulation) $ zJ, 175. O0
(If mo,'e space is needed, insert additional sheets of the same size)
Parcel Number:
THIS DEED
MADE THE
Three (2003).
day of ~.~--~-w,..~- in the year of our Lord Two Thousand
BETWEEN MARGARET CROCKER, single person, of Lower Frankford Township,
Cumberland County, Pennsylvania,
hereinafter Grantor
AND MARGARET CROCKER, ( holding a two-third interest) AND RUSSELL S. AND
JOANN G. FORD (holding a one-third interest), husband and wife, all as joint tenants
with right of survivorship, of Lower Frankford Township, Cumberland County,
Pennsylvania,
hereinafter Grantees
WITNESSETH, that the Grantor, for and in consideration of the sum of One and 00/100
Dollars ($1.00), lawful money of the United States of America, unto Grantor well and
truly paid by the Grantees, at and before the sealing and delivery of these presents, the
receipt whereof is hereby acknowledged, the Grantor has/have remised, released and
quit-claimed, and by these presents does/do remise, release and forever, quit-claim
unto the said Grantees, her heirs, assigns and successors:
ALL that certain lot of ground with improvements thereon erected situate in Lower
Frankford Township, County of Cumberland and State of Pennsylvania, bounded and
described as follows:
BEGINNING at a point in the center of Township Road No. 455, which point is a corner
of land belonging to George A. Nace; thence along land of said George A. Nace and
wife, North 4 degrees 54 minutes West 154.20 feet to a point (iron pipe); thence still
along land of said George A. Nace and wife, North 46 degrees 22 minutes West 134.10
feet to a point (stake); thence along other land of the said Ida M. Myers, North 86
degrees 11 minutes East 339.67 feet to a point (spike) in the center of Township Road
No. 458; thence by the center of said Township Road No. 458, South 3 degrees 49
minutes East 250 feet to a point in the center of the junction of said Township Roads
Nos. 455 and 458; thence by the center of said Township Road No. 455, South 85
degrees 31 minutes West 246.52 feet to a point, the Place of BEGINNING.
CONTAINING 1.537 acres in accordance with a survey by Thomas A. Neff, Registered
Surveyor of the State of Pennsylvania on February 22, 1966.
BEING improved with a two story house and outbuildings known as 309 Pinedale Road,
Carlisle.
LESS, HOWEVER, all that certain tract of land conveyed to James L. Yarlett and Vivian
C. Yarlett, his wife, by Deed dated June 2, 1969 and recorded in the Office of the
Recorder of Deeds for Cumberland County in Deed Book "G", Volume 23, Page 15.
BEING the same premises which Francis P. Yarlett and Clara V. Yarlett, by Deed dated
and recorded in the Office of the Recorder of Deeds in and for Cumberland County,
Pennsylvania, in Deed Book 138, Page 443, granted and conveyed unto Margaret
Crocker, grantor herein.
THIS is a tax exempt transfer of property from Mother to Son and Daughter-In-Law.
TOGETHER with all and singular, the tenements, hereditaments and appurtences to
the same belonging, or in anywise appertaining, and the reversion and reversions,
remainder and remainders, rents, issues and profits thereof; and also, all the estate,
right, title, interest, property claim and demand whatsoever, both in law and equity, of
the said Grantor, of, in to or out of the said premises, and every part and parcel thereof.
TO HAVE AND TO HOLD the said premises, with all and singular the appurtences,
unto the said Grantees, their heirs and assigns, to and for the only proper use and
behoof of the said Grantees, their heirs, assigns and successors forever.
IN WITNESS WHEREOF, the said Grantor has hereunto set her hand and seal the
day and year first above written.
SIGNED, SEALED AND DELIVERED IN
THE PRESENCE OF:
'M~M~,~z'¢-~-~ ~ (seal)
A~ARET CROCKER
Form View - public tax file 12-18-03.fp5 Page 1 of 1
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DlstrlcLNumber 14
Parcel_identifier 14-05-0421-02§
Map_Suffix_Number
House_Number 309
Direction
Street PINEDALE ROAD
Owner_Name_t CROCKER, MARGARET &
Owner..Name_2 RUSSELL $ & JOANN G FORD
Land_Use_Code R
Property_DeecHpUon T-455
Living_Area 2248
Current_Land_Value 30060
Currant_Improvement_Value 46760
Current_Total_Value 75820
Current_Preferred_Value
Acreage .75
CleanGreen_Sfetus
Taxable_or..Exempt '[
Sale_Amount
Sale_Month 09
Sale_Day 05
Sale_Century 20
Sale_Year 03
Deed_Book_and_Page 00259-00638
Year_Built 1950
HF_Flle_Date
HF_Approval_Statue
Home I
http://2~5~247~227~59:59~/FMRes/FMPr~?~db=pub~ic%2~tax%2~~~e%2~~2~~ 8~~3~fp5&-~~~ 12/30/2003
Rob,
The following is a list oftbe money I spent on the house at 309 Pinedale Rd.
All of this was spent before my Mom died.
Mortgage: 78 months at $300.00 per month $23,400.00
Repairs Remodeling & Building: Roofing & Siding: 3,740.00
Ceiling: 1,150.00
Greenhouse: 1,782.00
Fencing: 393.43
Property Tax: 140.00
Property Insurance: 371.00
Septic service: 220.00
This is the total of money that I can prove that I put into this Property. $31,198.43
To Whom it may concern,
This written statement verifies that Russell S Ford & Joann G. Ford have paid me back the sum
of $23,400.00.
This money was for the mortgage of the property located at: 309 Pinedale RD. Carlisle Pa
17013
Lower Fmnkford Township, Cumberland County.
The mortgage was for $20,000.00. It has been repaid in full.
Yours, Clyde S. Ford 24595 S. W. 124th. Ave. PrincetorvCFla. 33032
Signed this day; Name' ~~Z~)~ '~ ~a-~ff/- fj~ Date/ _
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENTOFREVENUE
BUREAU OFINDIViDUAL TAXES
DEPT, 280601
HARRISBURG, PA 17128 0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11 96)
NO. CD O04472
O'BRIEN ROBERT L
19 WEST SOUTH STREET
CARLISLE, PA 17013
fold
ESTATE INFORMATION: SSN: 297-16-1808
FILE NUMBER: 2104-0699
DECEDENT NAME: CROCKER MARGARET
DATE OF PAYMENT: 10/06/2004
POSTMARK DATE: 1 0/05/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 10/28/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $118.57
TOTAL AMOUNT PAID:
$118.57
REMARKS:
CHECK//745
' INITIALS: JA
-SEAL RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU O~ /ND/V/DUAL TAXES
/N~IERZTAHCE TAX
ROBERT L OBRIEN ESQ
OBRIEN BARIC 8 SCHERER
19 W SOUTH ST
CARLISLE
COMMONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
PA 17015
NOT/CE OF /NHER/TANCE TAX
APPRA/SEMENT, ALLGRANCE DR D/SALLONANCE
OF DEDUCT/ONS AND ASSESSHENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
AIF~ :08
09-27-200q
CROCKER
10-28-2005
21 0q-0699
CUMBERLAND
101
Amount Raett~ed
MARGARET
NAK~:~CHECK PAYASLE AND REMIT PAYMENT TO:
REGISTER OF HILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LZNE ~ RETAIN LO~ER PORTION FOR YOUR RECORDS
REV-15k7 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENTs ALLOHANCE OR
DZSALLOHANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF CROCKER MARGARET FILE NO. 21 0~-0699 ACN 101 DATE 09-27-200~
TAX RETURN NAS: ( ) ACCEPTED AS F/LED (X) CHANGED SEE ATTACHED NOTICE
RESERVAT/ON CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
S. Closely Held Stock/Pertnersh:~p /nterest (Schedule C)
~. Hortgagas/Notes Receivable (Schedule D)
S. Cash/Bank Deposlts/Htsc. Personal Property (Schedule E)
6. Jotntl¥ O~ed Property (Sch~lula F)
7. Transfers (Schedula G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/H1sco Expenses (Schedule H)
10. D®bts/Hortgeg~ L:~ab~lAt:Les/LAans (Schedule T)
11. Tote! D~duct Ions
12. Nat Value of Tax Re~urn
(2) .00
.00
.00
.00
889.00
NOTE: To insure proper
credAt to your account,
submAt the upper portion
of this form with your
tax payment.
1,56~,.00
(9)
(~0) .00
(11) ~
(za) ~7,170.00
13.
1~.
NOTE:
ASSESSMENT OF TAX: 15. Amount of L/ne lq at Spousal rate
16. Amount of L/ne 1~ t&xable at Lineal/Class A rata
TAX CREDITS;
07-26-200q. COOOa, 196 · O0
(1S). .00 X O0 = .00
(~e). q7,170.00 x Oq5= 2,122.65
(17). .00 x 12 = .00
(~8), .00 X 15 .00
{19)= 2,122.65
INTEREST IS CHARGED-THROUGH 10-19-200q
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
/F PAID AFTER DATE ZND/CATED~ SEE REVERSE
FOR CALCULATION OF ADDZT/ONAL INTEREST.
Charitable/Governmental Bequests; Non-alect®d 911S Trusts (Schedule J) (15) . O0
Nat Value of Estate Sub,act to Tax (1~,) q7,170. O0
zf an assessment ~as 1ssued previously, lines lk, 15 and/or 16, 17, 18 and 19
reflect f/gures that include the total of AL__~L returns assessed to date.
AMOUNT PA/D
2,005.15
TOTAL TAX CREDIT I 2,0h5.15
BALANCE OF TAX DUE] 117.50
INTEREST AND PEN. 1.07
TOTAL DUE 118.57
( /F TOTAL DUE KS LESS THAN $1~ NO PAYMENT ZS REglU/RED.
ZF TOTAL DUE TS REFLECTED AS A 'CREDTT' {CR), YOU MAY BE DUE
A REFUND. SEE REVERSE STDE OF TN'rs FORH FOR 'rNSTRUCTTONS.)
(6) . O0
(7) q7 ~,8q5. O0
(e) qG,75q. O0
BUREAU OF T. NDIVI~UAL TAXES
INHERITANCE '£AX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DZSALLOHANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
RE¥-1547 EX 4FP (gl-nS)
CUT ALONG THIS LINE ~
DATE 09-27-200q
ESTATE OF CROCKER
DATE OF DEATH 10-28-2005
FILE NUMBER 21 0q-0699
COUNTY CUMBERLAND
ACN 101
I Amount Remitted
MARGARET
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP [01-03) NOT/CE OF INHERITANCE TAX APPRATSEMENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF CROCKER MARGARET FILE NO. 21 0q-0699 ACN 101 DATE 09-27-200q
TAX RETURN HAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Stock/Partnership Interest (Schedule C) (3)
q. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Tote1 Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expanses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10)
11. Total Deductions
12. Nat Value of Tax Return
889. O0
.00 NOTE: To insure proper
.00 credit to your account,
.00 submit the upper portion
.00 of this form with your
tax payment.
.00
q7z8q5.00
(S) qB,7$q. O0
15.
lq.
NOTE:
ASSESSMENT OF TAX: 15. Amount of Line Zq at Spousal rata
16. Amount of Line lq taxable at Lineal/Class A rata
17. Amount of Line lq at Sibling rata
18. Amount of L/ne lq taxable at Collateral/Class B rata
19. Principal Tax Due
TAX CREDITS:
PAYMENT
DATE
07-26-200q
1,56q.00
.00
(11) I .56q. O0
(la) ~7,170.00
.00
q7,170.00
Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13)
Nat Value of Estate Sub,act to Tax (lq)
I~ an assessBent ~as issued previously, lines 14, 15 and/er 16,
re~lect figures that include the total e~ ALL returns assessed to date.
DISCOUNT (+)
INTEREST/PEN PAID (-)
RECEIP[
NUMBER
.00
17, 18 and 19 ~111
(l$) .00 x O0 = .00
(16) q7,170.00 x Oq5= 2,122.65
(17) .00 x 12 : .00
(lB) .00 x 15 = . O0
(1~)= 2,122.65
AMOUNT PAID
2,005.15
117.50
1.07
118.57
CDOOq196
2,005.15
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
INTEREST IS CHARGED THROUGH 10-19-200q
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
RESERVATION:
PURPOSE OF
NOT[CE:
PAYMENT:
REFUND ICR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decadents dying on or before December 1Z, 19BZ -- if any future interest in the estate is transferred
in possession or enjoyment to Class B Icollataral) beneficiaries of the decadent after the expiration of any estate for
lifo or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side.
--Make check or money order payable to: REGISTER OF HILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-lB13). Applications are available at the Office
of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special Zq-hour
answering service for forms ordering: 1-BOO-56Z-ZO50~ services for taxpayers with special hearing and / or
speaking needs: 1-&OO-447-50ZO (TT only).
Any party in interest not satisfied ~ith the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown 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. ZSIOZ1, Harrisburg, PA 171Z8-1021, 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 writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Ravie~ Unit, Dept. Z80601, Harrisburg, PA 171ZB-0601
Phone i717) 767-6505. Sea page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decadent" (REV-150Z) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the dacedant's death, a five percent (SI) discount of
the tax paid is allowed.
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 and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same tiaa 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 I9) months and one il) 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 16X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 19BI will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 19BZ through 2004 are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor
~ ZOZ .000548 ~'~)'~'8 - 1991 1ZZ .000301
1983 162 .000438 199Z 9Z .000247
1984 llZ .000501 1993-1994 72 .O0019Z
1985 13X .000556 1995-1998 9X .000Z47
1986 lOX .000Z74 1999 72 . O0019Z
1987 IOZ .000274 ZOO0 7Z . O00xgz
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
Interest Daily
Year Rate Factor
~'~ 9Z .000Z47
ZOOZ 6Z .000164
2003 5Z .000157
ZOO4 4Z .000110
X NUI~BER OF DAYS DELINI~UENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen ilS) days
beyond tho date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
~Ev-~,70~<--~ ~ INHERITANCE TAX
EXPLANATION
COMMONVVEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME FILE NUMBER
Crocker, Margaret 2104-0699
ACN
REVIEWED BY Daniel Heck 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
The value of the real estate has been placed on schedule G as real estate that has been
A transferred is a non-probate asset.
H B-3 Reduced to $889.00. Family exemption can only be claimed against assets subject to
will or intestacy.
ROW Page 1
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DTVTSTON
PO BOX Z80601
HARRISBURG, PA 17128-0601
ROBERT L OBRIEN ESQ
OBRIEN BARIC & SCHERER
19 W SOUTH ST
CARLISLE PA 17015
COHHONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
REV-1607 EX AFP (99-01~)
DATE 11-15-200~
ESTATE OF CROCKER
DATE OF DEATH 10-28-2005
FILE NUHBER 21 0~-0699
iCO~y CUMBERLAND
ACN 101
Amount
MARGARET
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To /nsure proper cred/t to your account, submi~ the upper portion of this form with your tax payment.
CUT ALONG TH'rS L/NE ~ RETAIN LONER PORT'rON FOR YOUR RECORDS
ESTATE OF CROCKER HARGARET FILE NO. 21 0~-0699 ACN 101 DATE 11-15-200~
THTS STATEHENT TS PROVTDED TO ADV/SE OF THE CURRENT STATUS OF THE STATED ACM TN THE NAHED ESTATE. SHO#N BELO#
TS A SUHHARY OF THE PRZNC/PAL TAX DUE, APpLTCATTON OF ALL PAYMENTS, THE CURRENT BALANCE, AND., ZF APPL/CABLE,
A PROJECTED TNTEREST F/GURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 09-Z7-200~
PRINCIPAL TAX DUE: ..................................................................................
PAYHENTS (TAX CREDITS):
2,122.65
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
.00
07-26-200~
10-05-200~
CD00~196
CD00~72
.89-
2,005.15
118.57
IF PAID AFTER THIS DATE, SEE REVERSE
S/DE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CRED/T"
TOTAL TAX CREDIT 2,122.85
BALANCE OF TAX DUE .18CR
INTEREST AND PEN. .00
TOTAL DUE .18CR
YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR TNSTRUCTTONS.
PAYNERT:
Detach the top portion of this Not[ce and submit with your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF HILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COHHON#EALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, amy be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available
online at awe.revenue.state.pa.us, any Register of Hills or Revenue District Office, or from the Department's
Z4-hour answering service for forms orders: 1-800-BSZ-ZO50; services for taxpayers with special hearing and/or
speaking needs: 1-800-447-$0Z0 (TT only).
REPLY TO:
DISCOUNT:
PENALTY:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 171ZB-0601, phone
(717) 787-6505.
If any tax due is paid within three (~) calendar months after the decedent's death, a five percent (BI) discount
of the tax paid is allowed.
The IBZ 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 tho end of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (I) day from the date of
death, to the date ef payment. Taxes which became delinquent before January [, 198Z bear interest at the rate of
six (SI) percent per annum calculated at a daily rate of .000164. Ali taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year ~ith that rate
announced by the PA Department of Revenue. The applicable interest rates for 19BZ through 2004 are:
Interest Daily Interest Daily Interest
Year Rate Factor Year Rate Factor Year Rate
1982 202 .0005q8 xgs8-X99X XLZ .00030! 2001 92
1985 16Z .00043B 1992 9X .000247 200Z 62
1984 llZ .O003Ol 1995-1994 7Z .O0019Z 2003 5Z
1985 13Z .000356 1995-1998 92 ,000Z47 2004 ~Z
1986 lOZ .000274 1999 72 .O0019Z
1987 9Z .000247 2000 BZ .000Z19
Daily
Factor
.000247
.000X64
.000137
.O00XlO
--Interest is calculated as follo~s:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent Hill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shomn on the
Notice, additional interest must be calculated.