HomeMy WebLinkAbout03-0189COHNONNEALTH OF PENNSYLVANZA
DEPARTNENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURg, PA 17118-0601
REV-1G~S EX AFP
ZNFORHATZON NOTZCE
AND
TAXPAYER RESPONSE
FZLE NO.
ACN 0:3101q79
DATE 01-30-200:3
DENNIS H BEST
16010RRSTOWN RD
SHZPPENSBURG
EST. OF DOROTHY H BEST
S.S. NO. 177-2q-6807
DATE OF DEATH 11-1:3-2002
COUNTY CUHBERLAND
PA 17257-8806
TYPE OF ACCOUNT
J--I SAVTNGS
[] CHECKZNG
[] TRUST
[] CERTZF.
REHZT PAYHENT AND FORHS TO:
REGTSTER OF ~/TLLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 1701:3
ALLFZRST FZNANCZAL SERVICES has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decadent, you were 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 fora one return it to the above address. I'his account is taxable in accordance eith the Inheritance Tax Lams of the Commonwealth
of Ponnsylvania. Questions may be answered by calling (717) 787-8317.
COHPLETE PART 1 BELOW x x # SEE REVERSE SIDE FOR FILING AND PAYHENT INSTRUCTIONS
Account No. 0010118~5q
Date 1 O- 21-1991 To insure proper credit to your account, two
Established Cz) copies of this notice must accompany your
Account Balance 6)880 57 payment to the Register of Nills. Hake check
· payable to: "Register of Rills, Agent".
Percent: Taxable X 16. 667
NOTE: Tf tax paymsnts aro made will, in thrse
Amount Subject ~o Tax ~ ~ ~6.78 (3) ;onths of ~; decedent's date of
Tax Ra~e X .0~5 you amy deduct a 5Z discount of ~e tax due.
Any [nher[tance tax due ~11 become delinquent
Potential Tax Due 5[. ~[ nlne (9) months after the dote of
PART TAXPAYER RESPONSE
A. []The above information and tax due is correct.
1. You say choose to remit payment to the Register of Rills aith two copies of this notlce to obtain
CHECK -~ a discount or avoid interest, or you may check box "A" and return this notice to the Register of
ONE Rills and an official assessment mill be issued by the PA Department of Revenue.
BLOCK ~ B. [] The above asset has been or mill be reported and tax paid with tho Pennsylvania Inheritance Tax return
ONLY to be filed by the decedent's representative.
C. []The above inforoation is incorrect and/or debts and deductions aero paid by you.
You must complete PART [] and/or PART []below.
PART Zf you ind/cate a different tax rate, please state your
relationship to decedent:
TAX RETURN - CONPUTATZON OF TAX ON UOZNT/TRUST ACCOUNTS
LINE
1. Date Established 1
2. Account Balance 2
$. Percent Taxable 3 X
q. Amount SubSec~ to Tax q
$. Debts end Deductions $ -
6. Amount Taxab[e 6
7. Tax Rate 7 X
8. Tax Due ,. 8
PAYEE
PART
DATE PAID
DEISTS AND DEDUCYZONS CLAZHETi
DESCRIPTION
TOTAL (Enter on Line $ of Tax Computation)
AMOUNT PATD
Under penalties of perjury, Z declare ~hat the facts T have reported above are true) correct and
complete to ~s~y~kTwledge and belief. HONE (7o~) /~ooc]_ cFg)~ ~
TAXPAYER SIGN~URE
TELEPHONE NUMBER ~
GENERAL INFORHATION
1. FA/LURE TO RESPOND HILL RESULT IN AN OFF/C/AL TAX ASSESSMENT with applicable interest based an information
submitted by the financial institution.
Z. Inheritance tax becomes delinquent nine months after the dacedent's date of death.
3. A joint account is taxable even though the decedent's name was added as a matter of convenience.
¢. Accounts (including those hold between husband and Nifo) ehich tho decadent put in joint names eithin one year prior to
death ara fully taxable as transfers.
S. Accounts established jointly beteean husband and aifa moro than one year prior to death ara not taxable.
6. Accounts held by e decedent "in trust for" another or others are taxable fully.
REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE
1. BLOCK A - If the information and computation in tho notice ara correct and deductions are not being claimed, place an "X"
in block "A" of Part 1 of tho "Taxpayer Response" section. Sign two copies and submit them with your check for tho amount of
tax to tho Register of Mills af tho county indicated. Tho PA Department of Revenue ail1 issue an official assessment
(Form REV-15¢8 EX) upon receipt cf the return from the Register of Wills.
Z. BLOCK B - If the asset specified on this notice has been or will ba reported and tax paid with the Pennsylvania Inheritance
Tax Return filed by tho decedent's representative, place an "X" in block "B" of Part I of the "Taxpayer Response" section. Sign one
copy and return to tho PA Department of Revenue) Bureau of Individual Taxes, Dapt Z80601, Harrisburg) PA 171Z8-0601 in the
envelope provided.
3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and
according to the instructions belom. Sign two copies and submit thee aith your check for the amount of tax payable to the Register
of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt
of the return from the Register of Hills.
TAX RETURN - PART 2 - TAX COHPUTATION
LINE
1. Enter tho date the account originally was established or titled in tho manner existing at date of death.
NOTE: For a decedent dying after 12/12/82: Accounts which the decedent put in joint names aithin one (1) year of death ara
taxable fully as transfers. Hoaever, there is an exclusion not to exceed $3,000 per transferee regardless of the value of
the account or the number of accounts held.
If a double asterisk (ua) appears before your first name in the address portion of this notice, the $3,000 exclusion
already has been deducted from tho 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 ~ollows:
A. The percent taxable for joint assets established more than one year prior to the dacadent's death:
1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE
JOINT OHNERS SURVIVING JOINT ONNERS
Example: A joint asset registered in tho name of the decedent and two other persons.
I DIVIDED BY 3 (JOINT ONNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR)
S.The percent taxable for assets created within one year of the decadent's death ar accounts owned by the decedent but held
in trust for another individual(s) (trust beneficiaries):
I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE
ONNERS OR TRUST BENEFXCTARXES
Example: Joint account registered in the name of tho decedent and two other persons and established within one year of death by
the decedent.
1 DIVIDED BY Z (SURVIVORS) = .50 X 100 = 50Z (TAXABLE FOR EACH SURVIVOR)
The amount subject to tax (line 4) is determined by multiplying tho account balance (1ina Z) by the percent taxable (line
5. Enter the total of the debts and deductions listed in Part 3.
6. The amount taxable (1ina 6) is determined by subtracting the debts and deductions (1ina 5) from the amount subject to tax (1ina ~).
7. Enter the appropriate tax rate (line 7) as determined beloa.
Date of Death Spouse Lineal Sibling Collateral
07/01/94 to 12/31/94 SZ 6X
01/01/95 to 06/30/00 OX 6X 15X
07/01/00 to present OX q.SZx 12X
xThe tax rate imposed on the net value of tran sf y-one years younger at
death to or for the use of a natural parent) an adoptive parent, or a stepparent of the child is OZ.
The lineal class of heirs incIudes grandparents, parents, children) and lineal descendents. "Children" includes natural children
whether ar not they have been adopted by others, adopted children and step children. "Lineal descendents" inc[udes all children of the
natural parents and their descendents) ahathar or not they have been adopted by others, adopted descendents and their descendants
and step-descendants. "Siblings" ara defined as individuals who have at least one parent in common aith tho decedent, whether by blood
or adoption. Tho "Collateral" class of heirs includes all other beneficiaries.
CLAIMED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIHED
Allowable debts and deductions ara determined as folloas:
A. You legally ara responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay fha deductible items.
B. You actually paid tho debts after death of the decedent and can furnish proof of payment.
C. Debts being claimed must ba itemized fully in Part 3. If additional space is needed, usa plain paper 8 1/2" x 11". Proof of
payment may be requested by tho PA Department of Revenue.
CONMONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
REV-ISq5 EX AFP C09-00)
LINDA L BEST
16010RRSTONN RD
SHIPPENSBURG
PA 17257-8806
ZNFORHATZON NOTZCE
AND
TAXPAYER RESPONSE
FILE NO. ZZ-CLT-/~;~
ACN 05101q80
DATE 01-$0-2005
TYPE OF ACCOUNT
EST. 01: DOROTHY M BEST [] SAV/NGS
S.S. NO. 177-2q-6807 [] CHECKING
DATE OF DEATH 11-15-2002 [] TRUST
COUNTY CUMBERLAND [] CERTIF.
REMIT PAYMENT AND FORMS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
ALLFIRST FINANCIAL SERVICES has provided the Department with the information listed beloa which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you ware 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 form and return it to the above address. This account is taxable in accordancu with the Inheritance Tax Laws of the Commonwealth
of Pennsylvania. Questions may be answered by calling (717) 787-8527.
COMPLETE PART 1 BELOW ~ # ~ SEE REVERSE SIDE FOR FILING AND PAYMENT ZNSTRUCTZONS
Account No. O010118qSq
Date 10- 21-1991 Ta insure proper credit to your account, two
Established cZ) copies of this notice lust accompany your
payment to the Register of Hills. Make check
Account Balance 6,880.57 payable to: "Register of Wills, Agent".
Percent Taxable X 16.667
NOTE: If tax payments are made within three
Aeoun~ Subject to Tax 1, lq6.78 c5) months of the dacedent's date of death,
Tax Rate X . 045 you may deduct a 5Z discount of the tax due.
Any inheritance tax due will become delinquent
Potential Tax Due 51.61 nine (9) months after the date of death.
PART TAXPAYER RESPONSE
I. [] The above information and tax due is correct.
1. You lay choose to remit payment to the Register of Hills Nith two copies of this notice to obtain
CHECK -~ a discount or avoid interest, or you may check box "A" and return this notice to the Register of
ONE Wills and an official assessment will be issued by the PA nepartaent of Revenue.
BLOCK J B. [] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
ONLY to be filed by the dacedent's representative.
C. [] Tho above information is incorrect and/or debts and deductions were paid by you.
You must complete PART [] and/or PART [] below.
PART If you indicate e different tax rate, please s~a~e your
relationship ~:o decedent:
TAX RETURN - COMPUTATION OF TAX ON OOZNT/TRUST ACCOUNTS
LTNE 1. Date Established I
2. Account Balan~e
$. Percent Taxable
q. Aeoun~ Subject:to Tax
5. Debts end Deductions
6. Amount Taxeblei_,
7. Tax Rete
8, Tax Due
PART
DATE PAID
DEBTS AND DEDUCTTONS CLAZMEn
PAYEE DESCRIPTION AMOUNT PAID
TOTAL (Enter on Line $ of Tax Computation)
Under penalties of perjury, I declare tha~ the facts I have reported above are true, correct and
co.ple*.~ to th- b.,t .of .y know.l~dg, a,d balief. HONE ¢ 7~$ ) ~- y~& ~
~ ~ WORK( )
TAXPAYER SIGNATURE TELEPHONE NUMBER DATE
GENERAL INFORMATION
1. FAZLURE TO RESPOND NZLL RESULT IN AN OFF~CZAL TAX ASSESSHENT with applicable interest based on information
submitted by the financial institution.
Z. Lnheritanca tax becomes delinquent nine months after the decadant'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 between husband and wife) which the decedent put in joint names within one year prior to
death are fully taxable as transfers.
5. Accounts established jointly bet. eon husband and wife .ora than one year prior to death are not taxable.
6. Accounts held by a decedent "in trust for" another er others are taxable fully.
REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE
1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X"
in black "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 Hills of the countY indicated. The PA Department of Revenue will issue an official assessment
(Form REV-154& EX) upon race[pt of the return from the Register of Hills.
Z. BLOCK B - Tf the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Tnharitance
Tax Return filed by the decadant'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 171Z8-0601 in the
envelope provided.
5. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C' and complete Parts Z and 3
according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register
of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt
of the return from the Register of Hills.
TAX RETURN PART 2 - TAX COMPUTATION
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 12/12/82: Accounts which the decedent put in joint names within one (1) year of death ara
taxable fully as transfers. However, there is an exclusion not to exceed $5,000 per transferee regardless of the value of
the account or the number of accounts held.
Tf a double asterisk (x~) appears before your first name in the address portion of this notice, the $$,000 exclusion
already has been deducted from the account balance as reported by the financial institution.
2. Enter the totaL baLance of the account including interest accrued to the date of death.
5. The percent of the account that is taxable for each survivor is determined as fellows:
A. The percent taxable for joint assets established more than one year prior to the dacadent's death:
L DTVTDED BY TOTAl NUNBER OF DTyTDED BY TOTAL NUHBER OF X 100 = PERCENT TAXABLE
JOTNT OHNERS SURVTVTNG JOI'NT OWNERS
Example: A joint asset registered in the name of the decedent and two other persons.
I DIVIDED BY $ (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVTVOR)
B.The percent taxable for assets created within one year of the decadent's death or accounts owned by the decedent but held
in trust for another individual(s) (trust beneficiaries):
I DZVTDED BY TOTAL NUHBER OF SURVTVTNG JOTNT X 100 = PERCENT TAXABLE
OHNERS OR TRUST BENEFZCTARTES
Example: Joint account registered in tho name of the decedent and two other parsons and estabiishad within one year of death by
the decedent.
I DIVIDED BY Z (SURVIVORS) = .50 X 100 50Z (TAXABLE FOR EACH SURVIVOR)
The amount subject to tax (line 4) is determined by multiplying the account balance (1ina Z) by the percent taxable (line 5).
5. Enter the tatar 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 the amount subject to tax (line 4).
7. Enter the appropriate tax rate (line 7) as determined below.
Date of Death Spouse Lineal Sibling Collateral
07/01/9q to 12/$1/9~ 3Z 6X 15X
01/01/95 to 06/30/00 OX 6X
07/01/00 to present OX q.SX~
xThe tax rate imposed on the nat va]ua of transfers free a deceased twenty-one years aga or younger at
death to or for the use of a natural parent, an adoptive parent, or a stepparant of the chiLd is OZ.
The Lineal class of hairs includes grandparents, parents, children, and Lineal descendents. "Children" includes natural children
whether or net they have been adopted by others, adopted children and step children. "Lineal descendants" 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" ara defined as individuals who have at least one parent in common with the decedent, whether by blood
or adoption. The "ColLateraL" class of hairs incLudes all other beneficiaries.
CLATHED DEDUCTIONS - PART $ DE~TS AND DEDUCTTONS CLATHED
Allowable debts and deductions are determined as fallows:
A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay the deductible itaes.
B. You actually paid the debts after death of the decedent and can ~urnish proof of payment.
C. Debts being claimed must ba itemized fully in Part 5. If additional space is needed, usa plain paper 8 1/Z' x 11". Proof of
payment may be requested by the PA Department of Revenue.
MAR 2,903 ~0 v~. p x, r~ ~0 PM 1 MAR
Mr. Dennis Best
11887 Fawn Ridge Ln.
Reston, VA 20194-1117
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
CD
REV-1162 EX(11-96)
002242
BEST DENNIS H
11887 FAWN RIDGE LANE
RESTON, VA 201 94
fold
ESTATE INFORMATION: SSN: 177-24-6807
FILE NUMBER: 2103-01 89
DECEDENT NAME: BEST DOROTHY M
DATE OF PAYMENT: 03/03/2003
POSTMARK DATE: 03/01/2003
COUNTY: CUM BERLAN D
DATE OF DEATH: 11 / 13/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03101479 $51.61
03101480 $51.61
TOTAL AMOUNT PAID:
$103.22
REMARKS: DENNIS H BEST
SEAL
CHECK//1195
INITIALS: AC
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 17128-0601
LINDA L BEST
16010RRSTOWN RD
SHIPPENSBURG
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT. ALLOHANCE OR DZSALLO#ANCE
OF DEDUCTZON~, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
PA 1775r7--8806
RE¥-lSq8 EX AFP (01-0S)
DATE Oq-lq-200$
ESTATE OF BEST DOROTHY
DATE OF DEATH 11-15-2002
FILE NUMBER 21 05-0189
COUNTY CUMBERLAND
SSN/DC 177-2q-6807
ACN 05101~80
Amount Remitted
HAKE CHECK PAYABLE AND REMZT PAYNENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~'~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE O~-lq-ZO05
ESTATE OF BEST
DOROTHY M DATE OF DEATH 11-15-200Z COUNTY CUMBERLAND
FILE NO. 21 05-0189 S.S/D.C. NO. 177-2~-6807 ACN 05101~80
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICES ACCOUNT NO.
0010118q5~
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TINE CERTIFICATE
DATE ESTABLISHED 10-21-1991
Account Balance
Percent Taxable X 0.166
Amount Subject to Tax 1,1q6.78
Debts and Deductions - .00
Taxable Amount 1,1~6.78
Tax Rate X .~5
Tax Due 51.61
TAX CREDTTS:
6,880.57 NOTE:
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 HONEY ORDER PAYABLE TO:
"'REGISTER OF WILLS, AGENT."
PAYNENT
DATE
05-01-2005
RECEIPT
NUMBER
CDOOZZq2
DISCOUNT (+)
INTEREST/PEN PAID (-
.00
AMOUNT PAID
51.61
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REI~UZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND.
SEE REVERSE STDE OF THIS FORH FOR INSTRUCTIONS.
51.61
.00
.00
.00
PURPOSE OF
NOTICE:
To fulfill the requirements of Section ZI~O of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (TZ P.S.
Section 9140).
PAYRENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIDNS:
DISCOUNT:
PENALTY:
INTEREST:
Detach the top portion of this Notice end submit with your payment to the Register of gills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF HILLS, AGENT.
A refund of a tax credit) ehich 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 ara available at the Office of
the Register of Hills, any of the Z3 Revenue District Offices or by calling the special Z4-hour ensnaring service
for forms ordering: 1-800-36Z-Z050; services for taxpayers eith special hearing end or speaking needs:
1-&OO-447-30ZO (TT only).
Any party in interest not satisfied with the appraisement, allowance, ar dJsalloaance of deductions or assessment
of tax (including discount or interest) as shown on this Retire may object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBlOZ1, Harrisburg, PA 17128-lOZ1, 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. Z80601, Harrisburg) PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decadant's death) a five percent (SZ)
discount of the tax paid is alleeed.
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 end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in tho the same time period as you mould appeal tho tax and interest
that has been assessed as indicated an this notice.
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, 198Z
bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016~.
All taxes ehich became delinquent on or after January l, I98Z mill 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 Rata Factor Year Rate Factor
1982 ZOZ .000548 1987 9Z .O00Z~7 1999 7Z .00019Z
1983 16Z .000438 1988-1991 1XZ .000301 ZOO0 8Z .O00Z19
1984 llZ .000301 1992 92 .000247 ZOOl 9Z .0002~7
1985 13Z .000356 1993-199~ 7Z .00019Z 2002 6Z .00016~
1986 IOZ .000274 1995-1998 92 .000247 2003 SZ .000137
--Interest is calculated
INTEREST = BALANCE OF
as follows:
TAX UNPAZD X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additionat interest must be calculated.
BUREAU OF 'rND'rVTDUAL TAXES
INHERITANCE TAX DXVTSTON
DEPT. Z80601
HARRTSBURG, PA 17128-0601
DENNIS H BEST
1601 ORRSTOWN RD
SHIPPENSBURG
PA 17257-8806
COHMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF XNHER/TANCE TAX
APPRAXSEHENT. ALLO#ANCE OR DXSALLOHANCE
OF DEDUCTXON~, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
REV-1648 El( AFP (OX-OK)
DATE 04-14-2005
ESTATE OF BEST DOROTHY
DATE OF DEATH 11-15-2002
FILE NUMBER 21 05-0189
COUNTY CUMBERLAND
SSN/DC 177-24-6807
ACH 05101479
Amoun~ Rmm1~md
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
H
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS *~
~-:~-~-~-~--~5~-5~- ...................................................................................
NOTICE OF INHERITANCE TAX APPRAISEMENTs ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 04-14-2005
ESTATE OF BEST
DOROTHY M DATE OF DEATH 11-15-2002 COUNTY CUNBERLAND
FILE NO. 21 03-0189 S.S/D.C. NO. 177-24-6807 ACN 03101479
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICES ACCOUNT NO. 0010118454
TYPE OF ACCOUNT: ¢ ) SAVINGS ¢~ CHECKING ( ) TRUST ¢ ) TIME CERTIFICATE
DATE ESTABLISHED 10-21-1991
Account Balance 6,880.57
Percent Taxable X 0.166
Amount Subject to Tax 1,146.78
Debts and Deduct/ohs - .00
Taxable Amount 1,146.78
Tax Rate X .45
Tax Due 51.61
TAX CREDZTS:
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBHIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. HAKE CHECK
OR HONEY ORDER PAYABLE TO:
"'REGISTER OF WILLS, AGENT."
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID ¢-) AMOUNT PAID
03-01-Z003 CD002242 .00 51.61
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
ZF PAID AFTER THTS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT- (CR), YOU HAY BE DUE A REFUND.
SEE REVERSE STDE OF THIS FORH FOR INSTRUCTIONS. )
51.61
.00
.00
.00
PURPOSE OF
NOTICE:
To fulfill the requireaents of Section Z140 of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (71 P.S.
Section 9140).
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DZSCOUNT:
PENALTY:
ZNTEREST:
Detach the top portion of this Notice and subait mith your payment to the Register of Hills printed on the
reverse side.
-- Make check er Ioney 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 coapIeting an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications ara available at the Office of
the Register of Hills, any of the 13 Revenue District Offices or by calling the special Z4-hour ansaering service
for forms ordering: 1-8g0-361-ZOS0~ services for taxpayers aith special hearing and or speaking needs:
1-80O-fiqT-SOZO (TT only).
Any party in interest not satisfied aith the appraisement, allowance, or disalloaanca of deductions or assessment
of tax (including discount or interest) as shown 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. 181011, Harrisburg, PA 17118-1011, 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 an this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. Z80601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) 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 (SZ)
discount of the tax paid is allowed.
The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time 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 (9) months and cna (1) day
from the date of death, to the date of payaent. Taxes which became delinquent before January 1, 1982
bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016q.
All taxes which became delinquent on or after January 1, 1981 ~ill 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 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 201 .O00SqB 1987 92 .000247 1999 71 .000191
1982 162 .000q38 1988-1991 112 .000501 ZOO0 8Z .000219
1984 llZ .000501 1992 9Z .000Z47 ZOO1 9Z .O00Zq7
1985 13Z .000356 1993-1994 7Z .000191 2002 61 .000164
1986 101 .000174 1995-1998 92 .000247 2002 51 .000157
--Interest is calculated
INTEREST = BALANCE OF
as follows:
TAX UNPAID X NUNBER OF DAYS DELINI~UENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.