HomeMy WebLinkAbout03-0524REV-1500 EX + (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-I$O0
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
COUNTY CODE YEAR HUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INmAL SOCIAL SECURITY NUMBER
MarthaD. 0 5 2- 2 O- 8 8 5 6
DATE OF DEATH (UU-DD-Year) DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
02/13/2003 10/25/1924 REGISTER OF WILLS
IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND ME)DEE INITIAL) SOC1AI_ SECURITY NUMBER
1. Original Return
-']4. Limited Estate
r~-]6. Decedent Died Testate (~ach cop~ ofwa)
r--~ 9. Litigation Proceeds Received
[~]2. Supplemental Return
[~46. Future Interest Compromise (~ of death ~er 12-12-82)
[~7. Decedent Maintained a Living Trust (Altach copy of Tmst)
n'] 10. Spousal Povedy Credit (dae of death bmv, ea~ 12-31.91 and 1-1-95}
r--~ 3. Remainder Return (date of death prior to 12-13~82}
n']5. Federal Estate Tax Return Required
O~ 8. Total Number of Safe Deposit Boxes
E~11. Election to tax under Sec. 9113(A)
NAME
Judith T. Walz
FIRM NAME (ff Appicabb)
TELEPHONE NUMBER
717-567-6993
9.
10.
11.
12.
13.
& Scadn
1. Real'Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4 Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properly (7)
(Schedule G or L)
Total Gross Assets (total Lines 1-7)
Funeral Expenses & Administrative Costs (Schedule H) (9)
Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10}
Total Deductions (total Lines 9 & 10)
COMPLETE MAILING ADDRESS
341 Market Street
(8)
(11)
117,19.01
2,154.57
5,509.75
679.81
14.
17074
ONLY
Net Value of Estate (Line 8 minus Line 11)
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
4,415.58
(12)
(13)
6,189.56
-1,773.98
(14)
-1~773,98
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
X
X .O45
X .12
X .15
(15)
(16)
(17)
(16)
(19)
Decedent's Complete Address:
iSTREE~'ADDRE$S 35 East Gate Drive
Apartment 303
~TY 'Carlisle
I STATEpA
ZIP
17013
Tax Payments and Credits:
1~ Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Pdor Payments
C. Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
(1)
Total Credits ( A + B + C ) (2)
Total Interest/Penalty ( D + E ) {3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a Iransfer and: Yes No
a. retain the use or income of the property lransferred; ......................................................................... [] []
b. retain the dght to designate who shall use the property transferred or its income; ...................................... [] []
c. retain a reversionary interest;.or .................................................................................................. [] []
d. receive the promise for life of either payments, benefits or care?. ......................................................... [] []
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate considera~rt? .......................................................................................... [] []
3. Did decedent own an "in lrust for" or payable upon death bank account or secudty at his or her death2 ............... [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designatien2 .................................................................................................. [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
DUnd,er ,.p~nalti.es of pequ~,, I d,,ecta~,, that ~ ha~, examined. ~is m~m, i ,ncbd~.g .accompanying sdnedubs and statements, and to the best of my knowledge and belef, it is true, co~mct and compbte.
ec~araaon of preparer omer man me persona~ repmsema~ve ~s nase~ on al ~nTormation of w~Jh preparer has any knowledge.
SIGNATURE OF PEI:~,F~N~ESP~NSIBLE FOR FILI~IG RETURN / DATE
ADDRESS 770 Bower Road-- '
Shermans Dale PA, 17090
SIGNATURE OF P~R OTHER THAN REPRESENTATIVE
ADDRESS Street ~
341/b~a"~et
Nee'pod
PA 17074
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. {}9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)].
The statute does not exempt a t~'ansfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviwng spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. {}9116(a)(1.2)].
The tax rate imposed on the net value of Imnsfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. {}9116(1.2) [72 P.S. {}9116(a}(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. {}9116(a)(1.3}]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
~/ALZ & WALZ
NEWPORT, PA.
LAST WILL AND TESTAMENT OF
MARTHA D. HUNTER
I, MARTHA D. HUNTER, of Upper Allen Township, Cumberland County
Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereb
revoking all Wills and Codicils at any time heretofore made by me.
FIRST. I direct payment of the expenses of my last illness, funeral and buri~
costs and administration e~penses from my Estate, be paid by my Estate, as an expense c
my Estate, as soon after my death as conveniently may be done. All Federal, State an,
other death taxes payable because of my death with respect to the property forming m
gross Estate for tax purposes, whether or not passing under this Will, including any intere~
or penalty imposed in connection with such tax, shall be considered a part of th~
administration of my Estate and shall be paid from my residuary Estate withou
apportionment or fight to reimbursement.
SECOND. I give, devise, and bequeath those articles of my personal property a
set forth in a Separate Memorandum which I shall place with my Will or which shall b,
found with my important papers in my home to the persons therein designated. In th,
event that I leave no Separate Memorandum then this paragraph SECOND shall be ignore{
and my Executrix shall follow the below written paragraph THIRD.
ALZ & WALZ
N£WPORT, PA.
THIRD. All the rest, residue and remainder of my estate whatsoever am
wherever situate not given in my Separate Memorandum shall be liquidated and
proceeds received therefrom shall be distributed in four (4) equal shares to my children
ORA ROBERT HUNTER, ARTHUR PHILLIP HUNTER, ADELAIDE C
KOPENHAVER, and JOHN WAYNE HUNTER, or if any of the four children predeceas,
me, then to my then living issue, per stirpes.
FOURTH. I nominate and appoint my daughter, ADELAIDE C. KOPENHAVER
Executrix of my Last Will; she is to serve without bond. Should my daughter, ADELAID!
C. KOPENHAVER, predecease me or be unable to serve as Executrix, I nominate my tw~
sons, ORA ROBERT HUNTER and ARTHUR PHILLIP HUNTER, Co-Executors of this m
Last Will; they also are to serve as such without bond.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 5th da
of April, 2000.
MARTHA~ D. HUNTER
The preceding instrument, consisting of this and one (1) other typewritten page,,
each identified in the margin thereof by the signature of the Testatrix, was on the dat~
thereof signed, published and declared by her, the Testatrix therein named, who at
request, in her presence, and in the presence of each other have subscribed our names a:
witnesses hereto.
CAROLYN W. N~"Y
G~IL"'F~. AND REWS
(SEAL)
(SEAL)
IALZ & WALZ
ATfORNEY~ AT LAW
N~wPO~X, PA.
COMMONWEALTH OF PENNSYLVANIA:
:SS:
COUNTY OF PERRY ·
We, MARTHA D. HUNTER, CAROLYN W. NEY, and GAIL F. ANDREWS, th,
Testatrix and the witnesses, respectively, whose names are signed to the attached
foregoing instrument, being first duly sworn, do hereby declare to the undersigned
that the Testatrix signed and executed the instrument as her Last Will and that she
signed willingly, and that she executed it as her free and voluntary act for the
therein expressed, and that each of the witnesses, in the presence and hearing of
Testatrix', signed the Will as witness and that to the best of their knowledge the
was at that time eighteen years of age or older, of sound mind and under no constraint
undue influence.
WITNESS:
GAIL F. ANDREWS
Subscribed, sworn to and acknowledged before me by MARTHA D. HUNTER, the
and subscribed and sworn to before me by CAROLYN W. NEY and GAlL F.
witnesses, this -~'P~ day of~, 20~00./~
My Commission Expires: ~~lic~ ~_
- Notarial Seal ....
Judith T W317 ,',lotary
' ~ ~'~.r County
~NeW or~ 6r~ ', .. ry 1
VALZ & WALZ
ATTORNEYS AT LAW
~EWPORT,
SEPARATE MEMORANDUM
MARTHA D. HUNTER
THIS DOCUMENT is prepared as the Separate Memorandum referred to in
?aragraph sECOND of my Will and is intended only for that purpose. It is not deemed
a Codicil or subsequent Will; and is signed along the margin of this document for
identification purposes only.
2.
3.
4.
5.
6.
7.
8.
9.
10.
The following are the names of the persons and the articles they are to receive:
ARTICLE PERSON
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
REV-1502EX* (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Hunter. Martha [~
SCHEDULE A
REAL ESTATE
FILE NUMBER
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which properly would be exchanged
between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of
survivorship must be disclosed on Schedule F.
ITEM
NUMBER
None
DESCRIPTION
TOTAL (Also enter on line 1, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
0.00
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
Hunter, Martha D.
All property jointly-owned wilh right of survivorship must be disclosed on Schedule F.
FILE NUMBER
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Cumberland Valley Cooperative Association 10.00
U.S. Savings Bond, E.E. (e)
Eastgate Apartments, Refund of Security Deposit
100.00
432.00
TOTAL (Also enter on line 2, Recapitula§on) $ 542.00
(If more space is needed, insert additional sheets of the same size)
REV-~504 EX * (1-97) ~
COUUONWEALTH OF P~HNSYLV^NI^
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE C
CLOSELY-HELD CORPORATION,
PARTNERSHIP or SOLE-PROPRIETORSHIP
ESTATE OF
Hunter. Martha D,
FILE NUMBER
Schedule C-1 or C-2 (Including all supporting information) must be attached.for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship
See instructions for the suppoding information to be submitted for sole-proprietorships.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. None 0.O0
TOTAL (Also enter on line 3, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
REV-1507 EX ~ (1-97} ~
· COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Hunter. Martha D,
SCHEDULE D
MORTGAGES & NOTES
RECEIVABLE
FILE NUMBER
All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
1. None
VALUE AT DATE
OF DEATH
0.00
TOTAL (Also enter on line 4, Recapitulafionl $
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Hunter, Martha D,
SCHEDULE E
CASH, BANK DEPOSITS,& MISC.
PERSONAL PROPERTY
FILE NUMBER
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of sur~ivorshi
iTEM
NUMBER
DESCRIPTION
Household goods valued at
Refund from Myers Funeral Home, Inc., from prepaid portion of the funeral account
Sprint, refund
TOTAL (Also enter on line 5, Recapitulalior
(If more space is needed, insert addilJonal sheets of the same size)
must be disclosed on Schedule F.
VALUE AT DATE
OF DEATH
1,500.00
200.00
19.01
1~719.01
REV-1509 E~ * (1-9T) ~
COMMDNW~TH DF PENNSYLVANIA
INHERITANC~ TAX RETURN
RESDENT DECEDENT
ESTATE OF
Hunter. Martha D.
If an asset was made joint within one year of the decedents date of death, it must be reported on Schedule G.
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Adelaide Kopenhaver 770 Bower Road daughter
Shermans Dale, PA 17090
B
C
JOINTLY-OWNED PROPERTY:
L~-~ ~ ~-H DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE Incbde name of financial institution and bank account number or s~milar identifying number. Attach DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT deed for jointly-heU real estate. VALUE OF ASSET INTEREST DECEDENT'S INTERES
1. A. 6/29/99 Members 1st FCU Account ~81281-00 Savings
5000 Louise Drive, PO Box 40
Mechanicsburg, PA 17055
Date Account opened July 10, 1986 196.27 50. 98.14
Principal Balance (Date of Death) 194.44
Accrued Interest 1.83
2. A. 6/29/99 Members 1st FCU Account ~1281
5000 Louise Drive, PO Box 40
Mechanicsburg, PA 17055
Principal Balance (Date of Death) 4112.66 4,112.86 50. 2,056.43
Accrued Interest .20
TOTAL (Also enter on line 6, Recapitulation) $
.................... 2~154.57
(If more space ~s needed, insert additional sheets of the same see)
Membersl
FEDERAL CREDIT UNION
INSURANCE DEPARTMENT
5000 Louise Drive
P. O. Box 40
Mechanicsburg, PA 17055
1-800-283-2328 or (717) 697-1161
REGULAR SAVINGS ACCOUNT:
Account Number/Suffix
Date Account Opened
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest
Name of Joint Owner
Date Joint Ownership Created
CHECKING ACCOUNT:
Account Number/Suffix
Date Account Opened
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest
Name of Joint Owner
Date Joint Ownership Created
81281 -00
07/10/1986
$I 94.44
$1.83
$196.27
Adelaide C Kopenhaver
06/29/1999
81281 -11
07/10/1986
$4,112.66
$.oo
$4,112.66
Adelaide C Kopenhaver
06/29/1999
BERS 1s'r F E
~.~..~Z,~~ CREDIT~_UNION
Denise A. Anderg'----'~
Insurance Supervisor
March 20,2003
Estate of: MARTHA D. HUNTER
Date of Death: 02/13/2003
Social Security Number: 052-20-8856
2 1 2003
RE~-1510 EX. (1-97) ~
O0~ONWEALTH OF PENNSYLVANIA
INHEP, FFANOE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-ViVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
Hunter. Martha D.
This schedule must be completed and filed if the answer to any of questions 1 through 4 on lhe reverse side of the REV-1500 COVER SHEET is /es.
DESCRIPTION OF PROPERTY % OF
ITEM INCI-LIDE THE NN~E OF ~I'{E TRANSP-E~EE, T~..JR RELATIONSHIP TO OECE:D~IT Ak~ THE DAYE OF TR/~FER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER AI~rAC~IA (~OPY OF TI"~ DE~D FOR REAL E'~TATE' VALUE OF ASSET INTEREST
1. None
TOTAL (Also enter on line 7, R~apitulafion) $
(If more space is needed, inset ad~tional sheets of the same size)
REV-1511EX * (1-97} ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Hunter. Martha D,
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
DESCRIPTION
FUNERAL EXPENSES:
Myers Funeral Home - balance of funeral bill which was not prepaid
Funeral Dinner at Brothers Family Dining
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State
Year(s) Commission Paid:
Attorney Fees Walz, Walz, Scadngi & Scadngi
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Zip
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees Cumberland County Register of Wills
Nonprobate filing fee for Inheritance Tax Return
Accountant's Fees
Tax Return Preparer's Fees
Gingrich Memorials, gravemarker for two (2) persons- $2061.20; Decedent 1/2
TOTAL (Also enter on line 9, Recapitulation)
(If rf~o~e space is needed, insert additional sheets of the same size)
AMOUNT
3,582.00
132.15
750.00
15.00
1,030.60
5r509.75
~-V-1512 EX + (1-97).'· j~~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Hunter. Martha D.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1. 49.51
Outstanding checks on Checking Account ~81281-11, as of date of death:
Sprint- phone bill
Eastgate Apartments; apartment rent for March 2003
Sprint, final phone bill
Paul Storall, storage
Dr. Dalbey, pediatdcts
Cumberland County Office of Aging, home health Care
TOTAL (Also enter on line 10, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
294.00
108.84
174.90
2.95
49.61
679.81
REV-1513 EX + (9-00)
qOIvlMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Hunter. I~ lartha D,
NUMBER
I.
2.
3.
4.
1.
1.
SCHEDULE J
BENEFICIARIES
FILE NUMBER
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
TAXABLE DISTRIBUTIONS [inc ude outright spousal distributions and transfers under
Sec. 9116 (a)(12)] '
Ora R. Hunter
2224 Bishop Bddge Road
Knoxville, TN 37922
John W. Hunter
502 Centennial Street
Schwenksville, PA 17473
Arthur P. Hunter
136 Croatan Estates
Newport, NC 28570
Adelaide C. Kopenhaver
770 Bower Road
Shermans Dale, PA 17090
son
son
son
daughter
25% of residue
25% of residue
25% of residue
25% of residue
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
None
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
None
TOTAL OF PART I1 - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheets of lhe same size)
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX n/V/SXON
DEPT. 280601
HARRTSBURG, PA 17118-0601
JUDITH T WALZ
$ql MARKET ST
NEWPORT
CONNONNEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT) ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE 08-18-Z005
ESTATE OF HUNTER
DATE OF DEATH 02-15-2005
FZLE NUMBER 21 05-0524
COUNTY CUMBERLAND
ACN 101
Aeount Remitted
REV-ISgi7 EX AFP COl-n3)
MARTHA D
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HUNTER MARTHA D FILE NO. 11 05-0524 ACN 101 DATE 08-18-2005
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Reel Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
$. Closely Held Stock/Partnership Interest (Schedule C) ($)
4. Hortgagas/Notas Rece/vabla (Schedule D) (4)
5. Cash/Bank Deposits/M/sc. Personal Property (Schedule E) ($)
6. Jo/ntly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expanses/Ada. Costs/Misc. Expanses (Schedule H) (9)
10. Debts/Mortgage L/ab/I/ties/Liens (Schedule Z) (10)
11. Total Daduct/ons
12. Net VaZue of Tax Return
O0
542 O0
O0
O0
1~719.01
2~154.57
O0
(8)
5,509.75
679.81
(11)
(12)
15.
14.
NOTE:
ASSESSMENT OF TAX:
15. Amount of Line 14 a~ Spousal rata
16. Aeoun'1' of L/ne 14 taxable at Lineal/Class A rata
17. Amount of Line
18. Amoun~ of Line lq ~axable a~ Collateral/Class B ra~e
19. Principal Tax Due
TAX CREDITS:
~AYNENT R~CEZPT DISCOUNT
DATE NUMBER ZNTEREST/PEN PAID
Charitable/Governmental Bequests; Non-mlectmd 9115 Trusts (Schedulm J) (13)
Nat Value of Estatm Sub~ect to Tax (14)
Zf an assessment was issued previously, lines 14, 15 and/or 16, 17,
reflect figures that include the total of ALL returns assessed to date.
NOTE: To /nsurm proper
crmdit to your account,
submit thm upper port/on
of this form with your
tax payment.
4,q15.58
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADD/T/ONAL INTEREST.
1,773.98-
.00
1,77~.98-
18 and 19 ~ill
(15) .00 x O0 = .00
(16) .00 x 045= .00
(17) .00 x 12 = .00
(16) .00 x 15 = .00
(19)= . O0
AMOUNT PAID
TOTAL TAX CREDZT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
( ZF TOTAL DUE XS LESS THAN $1, NO PAYMENT ZS RE~UZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR}:
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 1981 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collataral) beneficiaries of the decedent after the expiration of any estate far
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class S (collateral) rate on any such future interest.
To fulfill the requirements of Section E16`0 of the Inheritance and Estate Tax Act, Act ES of ZOO0. (72 P.S.
Section 916`0).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF RILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office
of the Register of Hills, any of the Z3 Revenue District Offices, or by calling the special ZD`-hour
enamoring service for forms ordering: 1-800-362-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-6`6`7-5010 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assasseent
of 'tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281011, Harrisburg, PA 17128-1021,
--election to have the matter determined at audit of tho account of the personal representative, OR
--appeal to the Orphans' Court.
OR
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. 180601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return far a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three ($) calendar months after the decedent's death, a five percent (51) 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 lB, 1996, the first day after tho 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 mould appeal the tax and interest
that has bean assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from tho 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 et a daily rate of .000166`. All taxes which became delinquent on and 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 Dapartaent of Revenue. The applicable interest rates for 1982 through 2003 are:
Interest Daily Interest De
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .00056,8 1987 91 .00026,7 1999 71 .000191
1983 161 .0006`38 1988-1991 111 .000501 ZOO0 81 .000119
1986` llZ .000301 1991 91 .
1985 132 .000556 1993-1996` 71 .000192 ZOOZ 62 .000166`
1986 107. .000276` 1995-1998 97. .00026`7 2003 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 (15) days
beyond the data of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.