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HomeMy WebLinkAbout03-0143COMMON#EALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG, PA 1711&-0601 REV-I~S EX AFP C09-OO) TNFORHATTON NOTTCE AND TAXPAYER RESPONSE FILE No. z1 o3- Iq:'i ACN 02156925 DATE 12-02-2002 TYPE OF ACCOUNT EST. 0¥ CLARENCE A NENNINGER [] SAVIN;S S.S. NO. 205-q8-1726 [] CHECKING DATE OF DEATH 06-15-2002 [] TRUST COUNTY CUMBERLAND []CERTIF. REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 ALLFTRST FTNANCTAL SERVTCES has provided the Department with the information listed below which has been used in calculating the potentiat tax due. Their records indicate that at the death of the above decedent, you mere a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this ~orm and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (7173 787-B~Z7. COMPLETE PART I BELOW x # # SEE REVERSE SIDE FOR FILING AND PAYMENT TNSTRUCTZONS Account No. 8700q957771588 Date 11-07-1989 Established Account Balance q, 815.58 Percent Taxable X 16.6 6 7 Amount Sub~ec~ to Tax 802.58 Tax Rate X .15 Potential Tax Due 170.59 To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to the Register of Nills. Make check payable to: "Register of Hills, Agent". NOTE: If tax payments are made within three (3) months of the decedent's date of death) you may deduct a 5Z discount of the tax due. Any inheritance tax due will became delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE CHECK ONE BLOCK ONLY PART TAX LTNE A. ~The above information and tax due is correct. 1. You may choose to remit payment to the Register of Hills with two copies of this notice to obtain a discount or avoid interest, ar you may check box "A" and return this notice to the Register of Hills and an officio! assessment will be issued by the PA Department of Revenue. B. D The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decsdent's representative. ~The above information is incorrect and/or debts and deductions were paid by you. C. You must complete PART ~and/or PART ~below. If you indicate a different tax rate, please state your relationship to decedent: RETURN - COMPUTATTON OF TAX ON JOTNT/TRUST ACCOUNTS 1. Date Established l. 2. Account Balance $. Percent Taxable q. Amount Sub~ect to Tax $. Debts and Deductions 5 - c:~ 6. Amount Taxable 6 :~.~L. '~ 7. Tex Rete 7 &. Tax Oue a ~,~I PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line S of Tax Computation) Under penalties o.f! parSury, I declare that the facts I have reported above are true, correct and compl?~o the.,b}~st ~F my knowledge and belief. HOME ( '71 7 ) ~ J g- ~g~g WORK ( ) / -3 TAXER S~~ TELEPHONE NUMBER DATE GENERAL INFORHATION 1. FAILURE TO RESPOND NILL RESULT ZN AN OFFICIAL TAX ASSESSNENT with applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes deIinquent nine months after the dacedent's date of death. 5. A joint account is taxable even though the decedent's name was added as a matter of convenience. 4. Accounts (including those held betaeen husband and ~ife) ~hich tho decedent put in joint names ~ithin one year prior to death ara fully taxable as transfers. S. Accounts established jointly betteaan husband and wife more than cna year prior to death ara not taxable. 6. Accounts held by a decedent "in trust for" another or others ara taxable fully. REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in tho notice are correct and deductions are not being claimed, place an "X" in block "A" of Part I of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of NAils of the county indicated. The PA Department of Revenue will issue an official assessment (Farm REV-lSd8 EX) upon receipt of the return from the Register of Hills. Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent's representative, place an "X" in block "B" of Part I of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. $. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts Z and 5 according to tho instructions below. Sign two copies and submit thee with your check for the amount of tax payable to tho Register cf Rills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV'-lS~B EX) upon receipt of the return from tho Register of Hills. TAX RETURN - PART Z - TAX COHPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after lZ/12/8Z: Accounts which the decedent put in joint names within one (1) year ef death ara taxable fully as transfers. However, there is an exclusion not to exceed $5,000 per transferee regardless of tho value of the account ar tho number of accounts held. If a double asterisk (wa) appears before your first name in the address portion of this notice, the $5,000 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of the account including interest accrued to the date of death. $. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to tho dacedent's death: 1 DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUNBER OF X 100 PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT ORNERS Example: A joint asset registered in the name of the decedent and two other persons. I DIVIDED BY $ (JOINT O#NERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 = 16.7X (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within one year of the decadent's death ar accounts awned by the decedent but held in trust for another individual(s) (trust beneficiaries).' I DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Joint account registered in tho name of tho decedent and two other parsons and established within cna year of death by tho decedent. 1 DIVIDED BY Z (SURVIVORS) = .50 X 100 = 5aZ (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line i) is determined by multiplying the account balance (line 2) by tho percent taxable (line $). 5. Enter tho total of the debts and deductions listed in Part $. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from tho amount subject to tax (1ina q). 7. Enter the appropriate tax rate (line 7) as determined below. Da~ of Death I Spous~ I Lineal Sibling I Collalaral 07/01/9fi ~o 12/$1/9~ 3Z 6X 01/01/95 to 06/30/00 OX 6Z 07/01/00 to present OX q.SZ~ ~The tax rate imposed on the net value of transfers from a dec :y-one yua,~ age younger at death to or for the use of a natural parent, an adoptive parent, or a stapparent of the child is OZ. The lineal class af heirs includes grandparents, parents, children, and lineal descendants. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with tho decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLATHED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIHED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay tho deductible items. B. You actually paid tho debts after death of the decedent and can ~urnish proof of payment. C. Debts being claimed must be itemized fully in Part 5. If additional space is needed, use plain paper 8 l/Z" x 11". Proof of payment may be requested by tho PA Department of Revenue. The attached paper is a copy of the inheritance tax receipt that was paid by my son, Dylan W. Everetts for taxes on savings account//87004937771388 which my deceased husband's name was on. However, this receipt was for the wrong person. My husband's name was Clarence A. Nenninger Jr., SSN # 205-48-1726, and date of death was 15 June 2002. As you can see, this receipt has his grandfather's information (name, SSN, and date of death). We would like to have this corrected and a new receipt issued with the correct information on it. Thank you in advance for taking care of this matter. Questions or concerns please call us at 717-532-8262 or write to us at 601D Remington Drive Shippensburg, PA. 17257 Sincerely, Dawn R. Nenninger l~lan W. Everetts COMMONWEALTH OF PENNSYLVANIA E ~PARTMENT OF REVENUE B~.REAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 0021 73 EVERETTS DYLAN W 601 "D" REMINGTON DRIVE SHIPPENSBURG, PA 17257 fold ESTATE INFORMATION: SSN: 205-48-1726 FILE NUMBER: 2103-01 43 DECEDENT NAME: NENNINGER CLARENCE A JR DATE OF PAYMENT: 02/19/2003 POSTMARK DATE: 01/0 6~2003 COUNTY: CUM BERLAN D DATE OF DEATH: 06/15/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 02150925 $36.11 REMARKS: DYLAN W EVERETTS TOTAL AMOUNT PAID: $36.11 SEAL CHECK//106 INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE B~REAU OF INDIVIDUAL TAXES D[PT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002018 EVERETTS DYLAN W 601 D REMINGTON DRIVE SHIPPENSBURG, PA 17257 ........ fold ESTATE INFORMATION: SSN: 204-30-71 14 FILE NUMBER: 2194-0263 DECEDENT NAME: NENNINGER CLAREN( DATE OF PAYMENT: 01/07/2003 POSTMARK DATE: 01/O6/2OO3 COUNTY: CUMBERLAND DATE OF DEATH: 03/07/1994 ASSE 02150925 AMOUNT $36.11 TOTAL AMOUNT PAID: $36.11 REMARKS' DYLAN W EVER SEAL CHECK# 106 INITIALS: SK RECEIVED BY' REGISTER OF WILLS DONNA M. OTTO DEPUTY REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES ZNHER/TANCE TAX DZY/SZON DEPT. ZSOGD1 HARRISBURG, PA 171Z8-0601 DYLAN W EVERETTS 6019 REMINGTON DR SHIPPENSBURG PA 17257 COMNONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTTCE OF TNHERTTANCE TAX APPRATSEHENTj ALLO#ANCE OR D'rSALLO#ANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 03-03-2005 ESTATE OF NENNINGER JR DATE OF DEATH 06-15-Z00Z FILE NUHBER 21 03-01q3 ~. COUNTY CUHBERLAND ~' SSN/Dc 205-q8-1726 ACN 05001826 Amoun~ CLARENCE A MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE REV-l$48 EX AFP (01-03) RETAIN LONER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 03-03-Z005 ESTATE OF NENNINGER JR CLARENCE A DATE OF DEATH 06-15-Z002 COUNTY CUMBERLAND FILE NO. Z1 03-01~3 S.S/D.C. NO. Z05-~8-1726 ACN 03001826 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET ZNFORNATION FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICES ACCOUNT NO. 8700~937771388 TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 11-07-1989 Account Balance Percen~ Taxable Amoun~ Subjec~ ~o Tax Debts and Deductions Taxable Amoun~ Tax Ra~e Tax Due 1,815.38 X 0.166 802.58 - .00 802.58 X .q5 36.12 NOTE: TAX CREDTTS: PAYMENT RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID (-) AHOUNT PAID 01-07-Z003 CD002173 .00 36.11 TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TOTAL TAX CREDIT I I BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 36.11 .01 .00 .01 ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADD/TZONAL INTEREST. ( ZF TOTAL DUE 1S LESS THAN $1, NO PAYHENT ZS REQU/RED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z[ of ZOO0. (72 P.S. Section 9140). PAYHENT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): OBJECTIONS: ADNIN- ISTRATZVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: A refund of a tax credit, ahich wes not requested on the tax return, may be requested by completing an "Application for Refund of PennsylvanLa Inheritance and Estate Tax" (REV-1315). Applications are available at the Office of the Register of Wills, any of the Z3 Revenue District Offices or by calling the special Z4-hour ens~aring service for forms ordering: 1-800-~62-Z050; services for taxpayers ~ith special hearing and or speaking needs: 1-800-447-~oZ0 (TT only). Any party in interest not satisfied aith the appraisement, allowance, or disalloeance of deductions or assessment of tax (including discount or interest) as sheen on this Notice amy object .]thin sixty (60) days of receipt of this Notice by: --arittan protest to the PA Department of Revenue, Board of Appeals, Dept. ZelOZ1, Harrisburg, PA 171Z8-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in .riting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit, DEPT. ZOO601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. Sea 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 eithln three (5) calendar months after the decadent's death, a five percent (52) discount of the tax paid is alloaed. The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January LB, 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 ~ith first day of delinquency, ar 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 slx (6Z) percent per annum calculated at a daily rate of .000164. All taxes ~hich became delinquent on or 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 1982 through 2005 ara: Interest Daily Interest DaLly Interest DaLly Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 92 .000247 1999 72 .OOOIgZ 1985 162 .000438 1988-1991 1LZ .go0301 2000 82 .000219 1984 112 .000~01 1992 1985 152 .000S56 1993-1994 72 .000192 2002 62 .000164 1986 102 .000274 1995-1998 9Z .000247 Z003 52 .000137 --Znterast is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DBLTNQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent wlll 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. BUREAU OF 'rNDzV'rDUAL TAXES INHERITANCE TAX DTVTSXON DEPT. Z80601 HARRTSBURG, PA 17128-0601 DAWN R NENNINGER 100 CURTIS AVE P 0 BOX 226 NEWBURG PA 17240 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF TNHER/TANCE TAX APPRATSEHENT. ALLOWANCE OR DTSALLO#ANCE OF DEDUCTTONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 03-03-2003 ESTATE OF NENNINGER JR DATE OF DEATH 06-15-2002 FILE NUHBER 21 03-0143 COUNTY CUHBERLAND i' .... SSN/i~C 205-48-1726 ACN 03001825 Amoun'~ Reni~:'ted CLARENCE A HAKE CHECK PAYABLE AND REHIT PAYNENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE REV-IS48 EX AFP (01-03) RETAIN LOWER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 03-03-2003 ESTATE OF NENNINGER JR CLARENCE A DATE OF DEATH 06-15-200Z COUNTY CUHBERLAND FILE NO. 21 03-0143 S.S/D.C. NO. 205-48-1726 ACN 03001825 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET ZNFORHATZON FINANCIAL INSTITUTIOH: ALLFIRST FINANCIAL SERVICES ACCOUNT NO. 87004937771388 TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 11-07-1989 Account Balance 4,815.$8 Percent Taxable ~ 0.166 Amount Subject to Tax 802.58 Debts and Deductions - .00 Taxable Amount 80Z.58 Tax Rate ~ .00 Tax Due .00 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYHENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYHENT DATE RECEIPT NUHBER DISCOUNT (+) INTEREST/PEN PAID (-) AHOUNT PAID ZF PAZD AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REgUZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THIS FORH FOR ZNSTRUCTZONS. ) TOTAL TAX CREDZT BALANCE OF TAX DUEJ INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 PURPOSE OF NOTICE: To fulfill the requirements of Ssction 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S. Section PAYNENT: REFUND OBJECTIONS: ADHIN- /STRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. -- Hake check or aaney arder payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, ahich was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office of the Register of #ills, any of the 25 Revenue District Offices or by calling the special 24-hour answering service for forms ordering: 1-800-562-Z050; services for taxpayers eith special hearing and or speaking needs: 1-800-447-S020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shoNn on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the 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 Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for · Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid eithin three (5) calendar months after the decedent's death, a five percent discount of the tax paid is allowed. The 152 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 ti.e period as you could 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 (1) day frae 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 par annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 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 1982 through 2005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Yea__r Rate Factor 1982 20X .000548 1987 9X .000247 1999 72 .000192 1985 162 .000458 1988-1991 llZ .000501 ZOOO 82 .000219 1984 112 .000501 1992 92 .000247 2001 92 .000247 198S 152 .000556 1995-1994 72 .000192 2002 62 .000164 1986 lOZ .000274 1995-1995 92 .000247 2005 52 .000157 --Interest is calculated as folloes: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent sill 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. ~/ BUREAU OF INDIVIDUAL TAXES ZNHERTTANCE TAX DTYTSTON DEPT. Z80601 HARRISBURG, PA 171ZB-0601 COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEHENT OF ACCOUNT REV-1607 EX AFP (01-05) DAWN R NENNINGER i 100 CURTIS AVE P 0 BOX 226 NEWBURG PA 17Z~0 DATE 03-03-2003 ESTATE OF NENNINGER JR DATE OF DEATH 06-15-200Z FILE NUMBER 21 05-01~$ COUNTY CUMBERLAND ACN 05001825 Amoun'l: Rem/'l:'l:ed CLARENCE A HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper cred/~: ~:o your eccoufl~:) subm/~: ~:he upper por~/on of ~h/s fore wJ~:h your ~cex payment. CUT ALONG THIS LTNE ~ RETAIN LONER PORT/ON FOR YOUR RECORDS ~.M REV-1607 EX AFP (01-03) ~# ZNHERZTANCE TAX STATEHENT OF ACCOUNT ESTATE OF NENNINGER JR CLARENCE A FTLE NO. 21 05-0145 ACN 03001825 DATE 03-03-2003 THTS STATEMENT 'rs PROVTDED TO ADV'rSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHO#N BELON TS A SUMMARY OF THE pRTNCTpAL TAX DUE, APPLZCAT.rON OF ALL PAYMENTS, THE CURRENT BALANCE;, AND, .rF APPLICABLE, A PROJECTED 'rNTEREST FTGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-24-2003 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): .00 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID ZF PAID AFTER TH.rS DATE, SEE REVERSE S.rDE FOR CALCULAT.rON OF ADDITIONAL INTEREST. ( IF TOTAL DUE .rS LESS THAN $1, NO PAYMENT .rS REQU.rRED. IF TOTAL DUE .rS REFLECTED AS A "CREDIT" (CR), TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORH FOR TNSTRUCT'rONS. ) PAYNENT: Detach the top portion of this Notice and submit aith your payment made payable to the name and address printed on the reverse side. -- 1F RESIDENT DECEDENT make check or money order payable to: REGTSTER OF NTLLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COHHONHEALTH OF PENNSYLVAN/A. REFUND (CR): A refund of a tax credit, ahich was 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 25 Revenue District Offices or from the Department's 24-hour ansaering service for forms ordering: 1-800-562-Z050; services for taxpayers aith special hearing and / or speaking needs: 1-800-447-5020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Bept. 280601, Harrisburg, PA 17126-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid ~ithin three (5) calendar months after the decedent's death, e five percent (52) discount of the tax paid is aIIowed. PENALTY: The 152 tax amnesty non-participation penalty is computed on the total af 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 fl) 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 (6X) percent per annum calculated at a daily rate of .000164o All taxes ~hich became delinquent on and after January 1, 1982 ~ill bear interest at a rate ~hich will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. Interest Daily Year Rate Factor Year The applicable interest rates for 1982 through Z005 are: Interest DaiLy Interest Daily Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 92 .000247 1999 72 .000192 1985 162 .0004~8 1988-1991 XXZ .000~01 ZOO0 82 .000219 1984 112 .D00301 1992 92 .000247 Z001 92 .000247 1985 152 .000556 1995-1994 72 .DO019Z ZOOZ 62 .000164 1986 102 .000274 1995-1998 92 .000247 2005 52 .000137 --interest is calculated as follows: :INTEREST = BALANCE OF TAX UNPA~'D X NUNBER OF DAYS DELI'NQUENT X DAZL¥ /NTEREST 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. BUREAU OF INDIVIDUAL TAXES /NHERTTANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 171Z8-0601 DYLAN W EVERETTS '/' 601D REHZNGTON DR SHIPPENSBURG PA 17257 CONNONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE INHERITANCE TAX STATEHENT OF ACCOUNT DATE 05-05-2005 ESTATE OF NENNINGER JR DATE OF DEATH 06-15-2002 FILE NUNBER 21 05-0145 COUNTY CUHBERLAND ACN 05001826 Amount Remi'l:ted REV-16D? EX AFP (01-05) CLARENCE A HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper cred/t to your account, submit the upper portion of this form frith your tax payment. CUT ALONG TH'rS LINE ~* RETA'rN LOWER PORTION FOR YOUR RECORDS *~ REV-1607 EX AFP (01-03) #.. 'rNHERZTANCE TAX STATENENT OF ACCOUNT ~.. ESTATE OF NENNINGER JR CLARENCE A F'rLE NO. 21 05-0145 ACN 05001826 DATE 05-05-2005 THTS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHO#N BELOI¢ IS A SUHNARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYNENTS, THE CURRENT BALANCE, AND, TF APPLICABLE, A PROJECTED /NTEREST FIGURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 0Z-Z4-Z005 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS): 56.12 PAYHENT RECEIPT DISCOUNT C+) DATE NUHBER INTEREST/PEN PAID (-) ANOUNT PAID 01-07-2005 CDOOZ175 .OO 56.11 ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), TOTAL TAX CREDIT 56.11 BALANCE OF TAX DUE .01 INTEREST AND PEN. .00 TOTAL DUE .01 YOU NAY BE DUE A REFUND. SEE REVERSE Si'DE OF THIS FORN FOR INSTRUCTIONS. PAYHENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed an the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NTLLS, AGENT. -- Zf NON-RESIDENT DECEDENT make check or money order payable to: CONNON#EALTH OF PENNSYLVANIA. REFUND (CE): A refund of a tax credit, which was not requested on the Tax Return, may bm requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ara available at the Office of the Register of Rillsj any of the Z3 Revenue District Offices or free the Department's Z~-hour ansaering service for fores ordering: 1-B00-362-Z050~ services for taxpayers Nith special hearing and / or speaking needs: 1-BOO-~47-30ZO (TT only). REPLY TO: questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment RevieN Unit, Dept. 280601, Harrisburg, PA 171z8-a601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (5) calendar months after the dacedent's death, a five percent (52) discount of the tax paid is allowed. PENALTY: 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. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of deathj to the date of payment. Taxes ehich became delinquent before January l, 198Z bear interest at the rate of six (BI) percent par annum calculated at a daily rate of .000164. All taxes ehich became delinquent on and after January 1, 19&Z Nil1 bear interest at a rate which will vary froe calendar year to caZandar year with that rate announced by the PA Department of Revenue. The applicable interest rates far 1982 through Z003 are: Interest Daily Interest Daily Interest Year Rate Factor Year Rate Factor Year Rate Daily Factor 1982 ZOZ .0005~8 1987 92 .0002~7 1999 7X .000192 1985 162 .000~38 1988-1991 llZ .000301 2000 82 .000219 198~ 112 .000301 1992 92 .000247 2001 92 .0002~7 1985 132 .D00356 199~-199~ 72 .000192 ZOOZ 62 .00016~ 1986 102 .OODZ7~ 1995-1998 92 .0002~7 2005 52 .000137 --Interest is catculated as folloes: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DALLY INTERBST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) 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. BUREAU OF ZNDZV'rDUAL TAXES T#HERZTANCE TAX DTVTS1'ON DEPT. 280601 HARRTSBURG, PA 171Z8-0601 COHHONNEALTH OF PENNSYLVANTA DEPARTMENT OF REVENUE ZNHERZTANCE TAX STATEMENT OF ACCOUNT REV-1607 EX AFP DAWN R NENNZNGER ~ 100 CURTZS AVE P 0 BOX 226 NEWBURG PA !'~2q0 DATE 03-03-2003 ESTATE OF NENNZNGER JR DATE OF DEATH 06-15-ZOOZ FZLE NUHBER 21 03-01q3 COUNTY CUHBERLAND ACN 030018Z5 Amoun*~ Reei'l:'l'ed CLARENCE A HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF I/ILLS CUMBERLAND CO COURT HOUSE CARLTSLE, PA 17013 NOTE: To insure proper credit: ~o your account, sube:i~ ~he upper por~:ion of ~his form wi~h your ~ex payment:. CUT ALONG TH]:S L'rNE ~'* RETATN LONER PORT'rON FOR YOUR RECORDS ~.~ REV-1607 EX AFP (01-03) ### TNHERZTANCE TAX STATEHENT OF ACCOUNT N~# ESTATE OF NENNZNGER JR CLARENCE A FILE NO. 21 03-01R3 ACN 05001825 DATE 03-03-2003 TH/S STATEMENT TS PROV*rDED TO ADV/SE OF THE CURRENT STATUS OF THE STATED ACN 'rN THE NAMED ESTATE. SHONN BELON TS A SUMMARY OF THE pR'rNCZPAL TAX DUE, APPLZCAT'rON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPL/CABLE, A PROJECTED I'NTEREST F/GURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 03-03-2003 PRZNCZPAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDZTS): .00 PAYMENT RECEIPT DZSCOUNT (+) DATE NUMBER ZNTEREST/PEN PAZD (-) AMOUNT PAZD ZF PAZD AFTER THZS DATE, SEE REVERSE SZDE FOR CALCULAT.rON OF ADDZT.rONAL .rNTEREST. ( .rF TOTAL DUE .rS LESS THAN $1, NO PAYMENT .rS REQU/RED. .rF TOTAL DUE ZS REFLECTED AS A "CRED.rT" (CR), TOTAL TAX CREDZT .00 BALANCE OF TAX DUE .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF TH'rS FORM FOR TNSTRUCTTONS. ) PAYNENT: Detach tho top portion of this Notice and submit with your payment mode payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGZSTER OF #ZLLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COHHONNEALTH OF PENNSYLVANZA. REFUND (CR): 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-1313). Applications are available at the Office of the Register of Wills, any of the Z3 Revenue District Offices or from the Department's Zq-hour ansmmring service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: Z-800-q~7-30ZO (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601) phone (717) 787-6505. DISCOUNT: if any tax due is paid aithin three (3) calendar months after the decedent's death, a five percent (5Z) discount of the tax paid is allowed. PENALTY: The 15X 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. ZNTEREST: Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ahich became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .O0016q. All taxes which became delinquent on and after January 1, 19BZ 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 1982 through 2003 are: Interest Daily Interest Daily Interest Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOX .0005~8 1987 92 .O00Zq7 1999 72 ,000192 1983 162 .000q38 1988-1991 llZ .000301 ZOO0 82 .000219 198q llZ .000301 1992 92 .0002~7 ZOO1 92 .0002q7 1985 132 .000356 1993-1994 72 .000192 Z002 62 .000164 1986 IOZ .00027~ 1995-1996 92 .0002q7 2003 52 .000137 --Interest is calculated as follows: /NTEREST = BALANCE OF TAX UNPAXD X NUI~BER OF DAYS DELTNI~UENT X DAXLY /NTEREST FACTOR --Any Notice issued after the tax becomes delinquent Hill reflect an interest calculation to fifteen (15) days beyond the date of tho assessment. If payment is made after the interest computation date shomn on the Notice, additional interest must be calculotad. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DZVTSZON DEPT. Z80601 HARRTSBURG, PA 171Z8-0601 DVLA. . EVEREyTs 6010 REMTNiTON DR SH[PPENSBURG PA 17257 COMMONICEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TNHERZTANCE TAX STATEIqENT OF ACCOUNT DATE 03-03-2003 ESTATE OF NENN[NGER JR DATE OF DEATH 06-15-ZOO[ FILE NUMBER 21 03-01q3 COUNTY CUMBERLAND ACN 05001826 Amoun'l: Rom'i 'H:ed REV-I~07 EX &FP (01-65) CLARENCE A MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGTSTER OF t¢ZLLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account:, submit tho upper portion of this form with your tax payment. CUT ALONG THZS LINE ~ RETAIN LOITER PORT[ON FOR YOUR RECORDS REV-1607 EX AFP [01-03) #~ INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF NENNTNGER JR CLARENCE A FILE NO. 21 03-01q3 ACN 03001826 DATE 03-05-2003 THTS STATEMENT TS PROV/DED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM TN THE NAMED ESTATE. SHO#N DELO# TS A SUMMARY OF THE PR/NC/PAL TAX DUE, APPL]:CATZON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, KF APPLTCABLE, A PROJECTED TNTEREST FTGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-03-2003 PR[NC[PAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 36.12 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 01-07-2005 CDOOZ173 .00 36.1! ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL KNTEREST. ( KF TOTAL DUE KS LESS THAN $1, NO PAYMENT KS REQUIRED. KF TOTAL DUE KS REFLECTED AS A 'CREDKT' TOTAL TAX CREDIT 56.11 BALANCE OF TAX DUE .0[ INTEREST AND PEN. .00 TOTAL DUE .01 YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCTTONS. PAYNENT: Detach the top portion of this Notice and submit with your payment wade payable to the name and address printed on the reverse side. -- Zf RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COHHONNEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, amy be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ara available at the Office of the Register of Wills, any of the Z$ Revenue District Offices or from the Department's Z4-hour answering service for fores ordering: 1-800-562-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-50Z0 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZB060I, Harrisburg, PA 171Z8-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (5) calendar months after the dacedent's death, a five percent (SZ) discount of the tax paid is allowed. PENALTY: The ISZ tax amnesty nan-participation penalty is computed an 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. 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 (61) percent per annum calculated at a daily rate of .00018~. Al1 taxes which became delinquent on and after January 1, 198Z 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 1982 through 2005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZOZ .O00S~B 1987 9Z .000Z47 1999 7Z .O0019Z 1985 161 .000458 1988-1991 11Z .000301 ZOO0 8Z .OOOZ19 1984 llZ .O0030l 1992 9Z .000247 ZOO1 9Z .000247 1985 X~Z .gO0~S6 199~-199~ 7Z .00019Z ZOOZ 6Z .OOOX6~ 1986 ZOZ .00027~ 1995-1998 9Z .OOOZq7 2005 5Z .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUPIBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (la) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must ba calculated.