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HomeMy WebLinkAbout03-0428CON#ONNEALTH OF PENNSYLVANIA DEPA~RTNENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG, PA 171ZB-060! REV-1;bS EX AFP ZNFORMATZON NOTICE AND TAXPAYER RESPONSE FZLE NO. Z! 05 q~ ACN 051190q8 DATE 05-1q-2005 EVA N HOGAN LOT 97 7075 CARLISLE PIKE CARLISLE Rec!:~:; fi:~ ! . OF KATHLEEN E LOUCKS · NO. 199-07-7175 DATE OF DEATH 0:5-21-2005 '03 I'tAY 22 PI2C,'~TY CUMBERLAND TYPE OF ACCOUNT E~SAVZNGS []CHECKING E~TRUST E~CERTIF. REHIT PAYHENT AND FORHS TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 ALLFIRST FTNANCIAL SERVICES has provided the Department alth the information listed bsloa which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. 1'f you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form ar,d return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may b~ CONPLETE PART 1 BELO# ~ ~ ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Aocoun'~ No. 0056575201 Da~e 12-28-1975 Established Accoun~ Balance 11,782.55 PePcen* Taxable X 5 0.0 0 0 Amoun~ Sub~ec~ ~o Tax 5,891.17 Tax Ra~e X .15 Po~en~ial Tax Due 88~. 68 PART TAXPAYER RESPONSE To insure proper credit to your account, two (2) copies of this notice must accompany your payment to the Register of NiIIs. Hake 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 aJ!l become delinquent nine [9) months after the date of death. CHECK ONE BLOCK ONLY A. ~ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Nills aith two copies of this notice to obtain a discount or avoid interest, or you amy check box "A" and return this notice to the Register of #il!s and an official assessment wi1! be issued by the PA Department of Revenue. ~. ~ The above asset has been or ail1 be reported and tax paid atth the Pennsylvania Inheritance Tax return to bm fi!ed by the decedent's representative. ~Ths above information is incorrect and/or debts and deductions mare paid by you. C. You must complete PART ~and/or PART ~-~beloa. 2. Account B~lance 2,, 3. Percent Taxable 3 X q. Aeoun~ SubSec~ ~o Tax q S. Debts and Deductions E - 6. Amoun~ Taxable 6 7. Tax Ra~e 7 X 8. Tax Due 8 PART TAX LINE If you indicate a differen~ ~ax ra~e, please s~a~e your relationship ~o decedent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Da~e Es~abZished 1 , '~ - --~i - 1 o /// PART DATE PAID ,,,// DEBTS AND DEDUCTIONS CLAZMEn PAYEE DESCRIPTION TOTAL (En~er on Line S of Tax AMOUNT PAID Under penalties of per3ury, T declare ~ha~ ~he facts I have reported above are ~rue, correc~ and co_apieCe ~o ~he bes~ of ay knowledge and belief. HOME ( TAXPAYER SIGN~URE TELEPHONE NUMBER GENERAL ZNFORHATION 1. FAILURE TO RESPOND #ILL RESULT IN AN OFFICIAL TAX ASSESSNENT with appllcable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decadant's data of death. 3. 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 between husband and wife more than cna year prior to death are not taxable. 6. Accounts held by a 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 the notice are correct and deductions ara not being claimed, place an "X" in block "A" of Part I of the "Taxpayer Response" section. Sign tee copies and submit them aith your check for the amount of tax to the Register of Hills of the county indicated. The PA Department of Revenue mill issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Rills. 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 decedant's representative, place an "K" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Ospt ZOO601, 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 completa 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 Nills of the county indicated. Tho PA Department of Revenue will issue an official assessment (Fora REV-ISq8 EX) upon receipt of the return from the 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 II/II/BI: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. However, there is an exclusion net to exceed $3,000 per transferee regardless of tho value of the account or the number of accounts hold. If a double asterisk (aa) appears before your first name in the address portion of this notice, the $3,000 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 follees: A. The percent taxable for joint assets established more than one year prior to the decedent's death: I DXVIDED BY TOTAL NUNBER OF DXVXDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE JOINT ONNERS SURVXVING JOINT ONNERS Example: A joint asset registered in the name of the decedent and two other persons. I DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death or accounts oaned by the decedent but held in trust far another individual(s) (trust beneficiaries): I DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT X lO0 = PERCENT TAXABLE DNNERS DR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established aithin one year of death by the decedent. ! DIVIDED BY 2 [SURVIVORS) = .50 X 100 = 50Z (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by tho percent taxable (line 3). S. Enter the total of the debts and deductions listed in Part 3, 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line t), 7. Enter the appropriate tax rate (line 73 as determined below. De:ks of Des:kb Spouse Lineal Sibling Colla:kerel 07/01/94 :ko 12/$1/94 01/01/95 :ko 06/30/00 OX 6Z 07/01/00 ~o presen~ OX fi.EZ~ 12X 15Z xTha tax rate imposed on the net younger at death to or for the use of a natural parent, an adoptive parent, or a stapparent of the child is OX. The lineal class of heirs includes grandparents, parents, children, and lineal dmscendents. "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, ahether 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 heirs includes all other beneficiaries. CLAIHED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIHED AlieNable debts and deductions ara determined as follows: A. You legally ara responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. BJ You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, usa plain paper & i/Z" x 11". Proof of payment amy ba requested by the PA Department of Revenue. [ uiaremont Nursing & 375 Claremont Drive Carlisle PA 17013 (7-27) 243-2031 12 PATIENT NAME Loucks, Kathleen E ~4 BIRTHDATE hSSID(~ 16 MS~ 1 ~-~-i~.' 0219192 F 01180 'i '1 OESCRIPI3ON R & B NURSING CARE - SEN R & B.,NURSING CARE - SE~ PHARMACY TOTAL CHARGES ~ PAY~ PRIVATE PAY Loucks Ka%hleen E 63 TREATUENT AUTHORIZATION COOES ~7 PRIN, DIAG. CO. PRINCIPAL. PROCEDURE 84 REMAPJCS Reha~ 2 T3 ~ / 4287 13 PATIENT ADDRESS )HRJ22STATI23 MEDICALRECORDNO. I ~ L_ ,I 44 HCPCS I RATES 45 SERV. DATE 48 SERV. UNITS 47 TOTAL CNARGES 175.0(~ 3 195 i0~ 25 1 2 525i00 41 78 5441 78 51 PROVIDER NO. 54 PRIOR PAYMENTS 55 EST. AMOUNT DUE 56 VN~JE ~~ :. i NON-COVERED CHARGES CERT.- SSN- HIC.-lO NO. 61 GROUPNAME 62 INSURANCE GROUPNO. KATHLEEN E. LOUCKS 12-75 /: .~: .;~. ~. :, EVA M. HOGAN : - - ~ 7365 7073 CARUSLE PIKE NO. 97 ]).4TE . . 60-83/0313 /.ffARUSLE, PA 17013 4871 Bank Harrisburg, PA 17101 iM Claremont Nursing & Rehak 2 t3p^~ENTCONT~..O' 37- Cl. aremont Drive 4287 Carlisle PA 17013 12 PA~E~ ~E LOUCkS ~ ~athlee~ E ~13PA~DRE~ I ~ R~. =. m~ OE~RI~ ~ ~ / ~S ~ SERV. DA~ $ SERV. U~TS 47 TOTg ~ARGES ~ ~25~ P~CY I 36181 ~ ~0~1 TOTAL C~GES 15 2486~81 ~ PAYER 51 P~DER ~. ~ m ~ ~ ~IOR PA~ ~ ~. ~U~ DUE PRIVATE PAY CLAREMONT ~ I~RED'~ ~ME ~ P.R~ ~ CE~. - ~ - HIC.- ID ~. ~I G~P ~E ~ I~U~E G~UP Loucks Ka%hleen E ~1 199~77175 mm ff~q~R~E ~elq,Y TO INI~ ILL ~N~ AM M~( & p,~qT i~ BUREAU OF TNDZVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRTSBURG, PA 171Z8-0601 EVA H HOGAN LOT 97 7075 CARLISLE PIKE CARLISLE CONHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTZCE OF XNHERZTANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS, AND ASSESSNENT OF TAX ON JOINTLY HELD OR TRUST ASSETS PA 17015-9761 REV-164B EX AFP [01-05} DATE 10-06-2005 ESTATE OF LOUCKS KATHLEEN DATE OF DEATH 05-21-2005 FILE NUHBER 21 05-0428 COUNTY CUHBERLAND 'i:Ii":~SN/DC 199-07-7175 ACN 05119048 Amoun~ Rmm/~d HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF gILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ REV-X548 EX AFP (01-03) RETAIN LONER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLOgANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE 10-06-2003 ESTATE OF LOUCKS KATHLEEN E DATE OF DEATH 05-21-2005 COUNTY CUMBERLAND FILE NO. 21 05-0428 S.S/D.C. NO. 199-07-7175 ACN 03119048 TAX RETURN gAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE dOXNT OR TRUST ASSET ZNFORHATZON FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICES ACCOUNT NO. 0056575201 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 12-28-1975 Account Balance 5,855.74 Percent Taxable X 0.500 Amount Subject to Tax 1,926.87 Debts and Deductions - .00 Taxable Amount 1,926.87 Tax Rate Tax Due 86.71 NOTE: TAX CREDZTS: PAYHENT RECEIPT DISCOUNT C+) DATE NUHBER INTEREST/PEN PAID (-) AHOUNT PAID TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS NOTICE NITH YOUR TAX PAYHENT TO THE REGISTER OF gILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: **REGISTER OF gILLS, AGENT." PAYHENT HUST BE HADE BY 12-22-2005~. TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE TF PATD AFTER THTS DATE, SEE REVERSE FOR CALCULATZON OF ADDXTTONAL INTEREST. IF TOTAL DUE TS LESS THAN $1, NO PAYHENT ZS REI~UZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF TH/S FORN FOR INSTRUCTIONS. .00 86.71 .00 86.71 PURPOSE OF NOTICE: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (71 P.S. Section 9140). PAYNENT= Detach the top portion of this Notice and submit aith your payment to the Register of #ills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. REFUND (CR): A refund of a tax credit, ahich ams not requested on the tax return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Hills, any of the Z$ Revenue District Offices or by calling the special Z4-hour answering service for forms ordering: 1-800-361-Z050; services for taxpayers Hith special hearing and or speaking needs: 1-800-447-3010 (TT only). OBJECTIOHS: Any party in interest not satisfied uith the appraisement, alloeanca, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice amy object ~ithin sixty (60) days of race[pt of this Notice by: OR --mritten protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 17118-1011, --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADNIN- ZSTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Factual errors discovered on this assessment should be addressed in ~riting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Ravia~ Unit, DEPT. 180601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booktet "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 (5) calendar months after the dacedent's death, a five percent discount of the tax paid is allowed. 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 per[od. This non-participation penalty is appealable in the same manner and in the the same time period as you weuld 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 one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1981 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 1981 through Z003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Yea~r Rate Factor 1981 201 .000548 1987 91 .000147 1999 71 .000191 1983 16X .000458 1988-1991 1IX .O003Ol ZOO0 8X ,000119 1984 1XZ .000301 X991 91 .000147 Z001 91 .000147 1985 131 .000356 1993-1994 7Z .000191 ZOOZ 61 .000164 1986 IOZ .000174 1995-1998 91 .0001~7 Z003 51 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY 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 [s made after the interest computation date shown on the Notice, additional interest must ba calcu[atad. REV-1470 EX (6-88) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENTS NAME REVIEWED BY SCHEDULE N~ INHERITANCE TAX EXPLANATION OF CHANGES Kathleen E Loucks ~ Teresa Seiders ---~ 03119048 ~ EXPLANATION OFCHANGES Debts and deductions claimed for nursing care have been disallowed. They were paid prior to the decedent's death, therefore not a debt of the decedent outstanding at death. Check #7365, dated two days prior to date of death, has been deducted from the accounts date of death balance as it was not a debit to the account upon reporting. The adjustment reflects a total tax due of $86.71 ROW Page I BUREAU OF INDIVIDUAL TAXES TNHERTTANCE TAX DI'VIS'roN DEPT. Z80601 HARRTSBURG, PA 17128-0601 EVA H HOGAN LOT 97 7075 CARLISLE PIKE ~.,~ CARLISLE PA 17015-~761 COHNON#EALTH OF PENNSYLVAN/A DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT) ALLONANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE ESTATE OF DATE OF DEATH FILE NUI~ER COUNTY ACN REV-1E~i8 EX AFP (01-DS) 10-06-2005 LOUCKS KATHLEEN E 05-Z1-2005 Z1 05-0428 CUHBERLAND 199-07-7175 05119048 Amoun~ Remi~ed HAKE CHECK PAYABLE AND REHIT PAYflENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 7~7~ ~arll~lg F)lkg #~41 ~rll~/d. PA 1701~ t?:o2..2'..:.3.3z:i h,,llh,,lthn,,,fh~lh,~/h,,lh,,hh,lhhh,hh,hf,,~ 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. REV-1162 EX(11-96) CD 003130 HOGAN EVA M LOT 97 7073 CARLISLE PIKE CARLISLE, PA 17013-9761 ........ fotd ESTATE INFORMATION: SSN: 199-07-7175 FILE NUMBER: 21 03-0428 DECEDENT NAME: LOUCKS KATHLEEN E DATE OF PAYMENT: 10/16/2003 POSTMARK DATE: 10/14/2003 COUNTY: CUMBERLAND DATE OF DEATH: 03/21/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03119048 $86.71 TOTAL AMOUNT PAID: $86.71 REMARKS: EVA M HOGAN SEAL CHECK# 5287 INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF TNDZVZDUAL TAXES TNHERZTANCE TAX D/v'rsI*oN DEPT. Z&0601 HARR'rsBuRG,, PA 171Z8-0601 COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT REV-I&07 EX 4FP COl-OS) DATE ~11-05-Z005 ESTATE OF LOUCKS DATE OF DEATH 0:5-21-2005 F'rLE NUMBER 21 _ ~,c 'COUNTY CUMBERLAND EVA M HOGAN ACN 0:51190q8 LOT 97 I Amount RemJ. tted ] 707~ CARLISLE PIKE CARLISLE PA 1701~-9~6~ KATHLEEN E MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 NOTE: To insure proper credit to your account, submit the upper portion of this form w/th your tax payment. CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS -~ b~-: [ g~- - i~' '~ P~' -[ §~=-i~- ..... -;~' 'g ~k-g~T-~ ~::~- -f R~' '~ ¥~'fg ~g-~f - ~3-~ -R~-~5 ~¥ - - ~-~; ..................... ESTATE OF LOUCKS KATHLEEN E F*rLE NO. 21 03-OqZ8 ACN 0:51190q8 DATE 11-03-200:5 THIS STATEMENT TS PROVIDED TO ADV'rSE OF THE CURRENT STATUS OF THE STATED ACN 'rN THE NAMED ESTATE. SHOHN BELON TS A SUMMARY OF THE PRZNC'rpAL TAX DUE., APPLZCATTON OF ALL PAYMENTS, THE CURRENT BALANCE, AND., ZF APPLTCABLE, A PROJECTED 'rNTEREST F*rgURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 10-06-200:5 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... 86.71 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DZSCOUNT C+) DATE NUMBER INTEREST/PEN PAID (- lO-lq-ZOO:5 CD00:51:50 .00 ZF PAZD AFTER THZS DATE*, SEE REVERSE SIDE FOR CALCULATION OF ADDZTZONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' AMOUNT PAID 86.71 TOTAL TAX CREDIT 86.71 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 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. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF HILLS) AGENT. -- Zf NON-RESIDENT DECEDENT make check or money order payable to: CONNON#EALTH OF PENNSYLVANIA. 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-IS13). Applications are available at tho Office of the Register of Hills, any of the 25 Revenue District Offices or from the Department's Z4-hour ansaering service for forms ordering: 1-BOO-56Z-Z050; services ~or taxpayers aith special hearing and / or speaking needs: 1-BOO-447-50ZO (TT anly)o REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Rev]em Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (5) calendar months after the decadent's death, a five percent (SI) discount of the tax paid is aLloaad. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and intarast assessed, and not paid before January 18, 1996, the first day aftmr 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 death, to the date of payment. Taxes which became delinquent before January I, 198Z bear interest at the rate of six (61) percent per annum calculated at e daily rate of .000164. Al1 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 aith 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 20Z .000548 1987 9Z .000Z47 1999 7Z .00019Z 1985 16X .000438 1988-1991 llZ .000501 ZOO0 8X .000Z19 1984 11Z .000501 1992 92 .000247 ZOOZ 92 .000247 1985 15Z .000556 1995-1994 7Z .O0019Z ZOOZ 62 .000164 1986 lOZ .000Z74 1998-1998 92 .000247 ZOO5 5Z .000157 --Interest is calculated as folloas: INTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELI'NQUENT X DALLY 'rNTEREST 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.