HomeMy WebLinkAbout08-16-11BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
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STANLEY A SMITH E's[i` `
PO BOX 1146
HARRISBURG PA 17108-1146
ry r ~~ , ~QC€C OF INHERITANCE TAX
f'. ~i-,~AIS~ -f(f} ALLOWANCE OR DISALLOWANCE
G"~ni Dom; ISEb~~1'tIT~ONS AND ASSESSMENT OF TAX
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DEPARTMENT OF REVENUE
REV-1547 EX AFP C12-10)
DATE 08-08-2011
ESTATE OF SPERA KATHERYNE T
DATE OF DEATH 03-08-2010
FILE NUMBER 21 10-0378
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 10-07-2011
(See reverse side under Objections )
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
t 4r t r
6 THIS LINE -~ RETAIN LOWER PORTION FOR
CUT ALON YOUR RECORDS 4-- _ _______________
_
REV-1547 EX AFP C12-lO~
R
R
N ASSESSMENTAOFOTAXCE OR
DEDUCTIONS AND
OF
DISALLOWANCE
ESTATE OF: SPERA KATHERYNE TFILE N0.:21 10-0378 ACN: 101 DATE: 08-08-2011
TAX RETURN WAS: C ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
307,975.00
NOTE: To ensure proper
1. Real Estate (Schedule A) C1)
41,560.17 credit to your account,
2. Stocks and Bonds (Schedule B) C2)
00 submit the upper portion
Closely Held Stock/Partnership Interest (Schedule C)
3 .
C3) of this form with your
.
Mortgages/Notes Receivable (Schedule D)
4 ,00
C4) tax payment.
.
Cash/Bank Deposits/Misc. Personal Property (Schedule E)
5 83,919.63
(5)
.
6. Jointly Owned Property (Schedule F) ,00
(6)
205,079.81
2
7. Transfers (Schedule G) C7)
,
61
534
638
2
C8) _
.
.
,
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
52.962.8
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9)
10 Debts/Mortgage Liabilities/Liens (Schedule I) (10) 24,564.81
77,527.64
c11)
11. Total Deductions
C12) 2, 561 , 006.97
12. Net Value of Tax Return
(13) .0 0
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 561,006.97
2
14. Net Value of Estate Subject to Tax C14) ,
n assessment was issued previously,
If lines 14, 15 and/or 16, 17, 18 and 19 will
NOTE: a
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX: .Op X 00 .00
15. Amount of Line 14 at Spousal rate C15)
g7 x 045 =
006
~61
115,245.31
16. Amount of Line 14 taxable at Lineal/Class A rate (16) "
.
.
= 00
C17) .00 X 12 .
17. Amount of Line 14 at Sibling rate 00
.00 x 15 = .
18. Amount of Line 14 taxable at Collateral/Class B rate C18) C19)= 115,24 5.31
19. Principal Tax Due
TAX CR EDITS:
PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
06-07-2010 CD012855 5,263.1b 100,000.00
12-07-2010 CD013752 .00 6,173.19
INTEREST IS CHARGED THROUGH 08-23-2011
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX PAYMENT 111,436.35
BALANCE OF TAX DUE 3,808.96
INTEREST AND PEN. 83.04
TOTAL DUE 3,892.00
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE~q
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ~'~'1
F~EV-1Q0 EX (01-10)
~ pennsylvania
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG. P
DECEDENT'S NAME
Katherynet Spera
:EVIEWED BY
Bbelskey
ITEM
SCHEDULE NO.
H 1,3,
14,15, Reduced to $52,962.83. Real estate sale expenses are not allowable deductions for estate
16,20, when the real estate has not been sold.
22,
26,27
G 5 Spera-Grass Partnership was assessed at $1 075 175 00
2110-0378
101
FIL®
INHERITANCE TAX
EXPLANATION
OF CHANGES
EXPLANATION OF CHANGES
Be advised that our valuation considered the nature of the company's business, net asset
value, earning history, overall financial condition, general economic outlook, and other
relevant factors.
Real estate sale expenses are not allowable deductions when the real estate has not been
sold.
ORIGINAL Pape 1