HomeMy WebLinkAbout04-0823BUREAU OF TNDTVZDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG.. PA 17118-0601
COHHONWEALTH OF PENNSYLVANZA
DEPARTNENT OF REVENUE
NOTICE OF ZNHER/TANCE TAX
APPRAISEHENT, ALLONANCE OR DISALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-l;4? EX *FP (01-05)
CARL C RISCH ESQ
HARTSON ETAL
10 E HIGH ST
CARLISLE
DATE 11-01-200q
ESTATE OF WEAVER SR
DATE OF DEATH 05-19-200q
FILE NUNBER 21 0~-0825
COUNTY CUHBERLAND
ACN 101
Amoun~ Reei~tad
JOHN L
HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLTSLE, PA 17015
CUT ALONG TH'rS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS *-~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTZONS AND ASSESSNENT OF TAX
ESTATE OF WEAVER SR JOHN L FZLE NO. 21 0~-0825 ACN 101 DATE 11-01-200~
TAX RETURN ~/AS: (X) ACCEPTED AS F[LED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON:
1
2
3
6
ORIGINAL RETURN
Real Estate (Schedule A) (1)
Stocks and Bonds (Schedule B) (2)
Closely Held Stock/Partnership [nterest (Schedule C) ($)
Mortgages/No,es Receivable (Schedule D) (~)
Cash/Bank Deposits~Misc. Personal Property (Schedule E) (-~)
Jointly O~nad Property (Schedule F) (6).
(7)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expensas/Adm. Costs/Misc. Expenses (Schedule H)
10. Dabts/Nortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
1~500
.00
O0
O0 NOTE: To ~nsura proper
O0 credi~ to your account,
O0 submi~ the upper port/on
O0 of this form with your
tax payeent.
O0
(8) 1,500.00
13.
1~.
NOTE:
ASSESSHENT OF TAX:
1~. Amount of Line 1~ at Spousal ra~e
16. Amount of Line lq taxable at Lineal/Class A rate
17. Amount of Line 1~ a~ Sibling rate
18. Amount of Line 1~ taxable at Collateral/Class B rata
19. Principal Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT
DATE NUMBER INTEREST/PEN PAID (-)
(9) 11,607.00
(10) 89,~$q.$9
(11) 101.0~1.~9
(12) 99,5~1.$9-
.0O
99,5q1.$9-
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13)
Nat Value of Es~a~e Sub,~ect to Tax (1~)
Zf an assess.ant was issued previously, lines 14, 15 and/or 16, 17,
reflect figures that include the total of ALL returns assessed to date.
18 and 19 #ill
(15) .00 X O0 = .00
(16) .00 X Oq5: .00
(17) . O0 x 12 = . O0
(18) .00 x 15 : .00
(19)= . O0
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
ZF TOTAL DUE IS REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE S/DE OF THIS FORM FOR INSTRUCTIONS.)
ZF PAID AFTER DATE /NDZCATED, SEE REVERSE
FOR CALCULATION OF ADD/T/ONAL INTEREST.
RESERVATION:
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADH/N-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December ZZ, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the laaful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section ZlfiO of the Inheritance and Estate Tax Act, Act Z$ of 2000. [7Z P.S.
Section 91q0).
Detach the top portion of this Notice and submit aith your payment to tho Register of Hills printed an the reverse side.
--Hake check or money order payable to: REGISTER OF HILLS, AGENT
A refund of a tax credit, ehich Nas not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance end Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Hills, any of the 23 Revenue District Offices, or by ceiling the special Z4-hour
ansaering service for forms ordering: 1-800-36Z-ZO50; services for taxpayers aith special hearing and / or
speaking needs: 1-800-q~7-30ZO [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 oust object within sixty [60) days of receipt of
this Notice by:
--eritten protest to the PA Department of Revenue) Board of Appeals, Dept. ZalOZ1) Harrisburg, PA 171Za-10Z1) OR
--election to have the matter determined at audit of the ac[aunt 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 171Z8-0601
Phone (717) 787-6305. See page 5 of the booklet "Instructions far Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid aithin three (3) calendar months after the decedent's death, a five percent (SZ) discount of
the tax paid is allowed.
The 1SI tax amnesty non-participation penalty is computed on the toter 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 time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
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 which became delinquent before January l, 198Z bear interest at the rate of
six (61) percent per annum calculated at a daily rate of .O0016q. Ali 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 aith that rats
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZO0~ are:
Interest Daily Interest Daily Interest
Year Rate Factor Year Rate Factor
~ 20Z .O00Sq8 ~'8-1991 11Z °000301
1983 16Z .000q38 1992 9Z . O00Zq7
1984 11Z .000301 1993-199q 7Z .000192
1985 132 .000356 1995-1998 92 .O00Zq7
1986 lOX . O0027~ 1999 7Z . O0019Z
1987 107. .OOOZ7q ZOO0 7Z .OOOX9Z
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
Daily
Year Rate Factor
~ 9X .O00Zq7
200Z 6Z .O0016q
ZOO3 5X .000137
ZOOq qZ .000110
X NUHBER OF DAYS DEL/NQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill 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.
REV - 1~00 EX + (~-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 17128-0601
REV-1500
INHERITANCE TAX RETURN !F,'ENUMBER
RESIDENT DECEDENT ; 21
~ COUNTY CODE
04
YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
'WEAVER, SR., JOHN L
: DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
SOCIAL SECURtTY NUMBER
209-20-2211
I : THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
05/19/2004 03/23/]927 REGISTER OF WILLS
(IF APPLICAB~'~U~/~ING~SF;C)USE~'-N~ME ~I.~S~,, ~IRST-,~-~I~ MIDD~.~ ,NIT~,~L) ......... SOClA!~ ~ECU~i:rY I~J-~BER
Weaver, Mary E.
[] 1. OriginaIReturn [] 2. SupplementalReturn D 3 Remainder Return (date of death prior to12-13-82)
[] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after
12-12-82) [] 5. Federal Estate Tax Return Required
[] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 0
8.
Total Number of Safe Deposit Boxes
of Will) copy of Trust) --
[] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11.Election to tax under Sec. 9113(A) (Attach Sch O)
12-31-91 and 1-1-95)
~H S SE~iON M~S~ BE ~OM~E~ED AL~ CORReSPONDEnCE AflD COH~iDEN~ A~ TA.X iN~ORMAT 0:N SHO~D '7
' ~ ...... · : . ~ ...... i: BE DIRECTED TO:
NAME I COMPLETE MAILING ADDRESS
Carl C. Risch, Esquire
FIRM NAME (If applicable)
Martson Deardorff Williams & Otto Ten East High Street
TELEPHONE NUMBER Carlisle, PA 17013
717/243-3341
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
[] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
(9)
(10)
(1) None
(2) None
(3) None
(4) None
(5) 1,500.00
(6) None
(7) None
11,607.00
89,434.39
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
0
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax rate, x
or transfers under Sec. 9116(a)(1.2)
16. Amount of Line 14 taxable at lineal rate x ,045
17. Amount of Line 14 taxable at sibling rate x .12
18. Amount of Line 14 taxable at collateral rate x .15
19. Tax Due
20. []
Copyright 2000 form software only The Lackner Group, Inc.
(8) 1,500.00
(11) 101,041.39
(12) insolvent
(13)
(14)
(15)
(16)
(17)
(18)
(19)
Form REV-1500 EX (Rev, 6-00)
Decedent's Complete Address:
STREET ADDRESS 365 Shady Lane
Carlisle
-1
ISTATE
PA
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits (A + B + C)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE
Make Check Payable to: REGISTER OF WILLS, AGENT
ZIP
17013
(1)
(2) 0.00
(3) 0.00
(4)
0.00
(5) .
(5A)
(5B) 0.00
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ............................................................................. [] []
b. retain the right to designate who shall use the property transferred or its income; ................................ F~ ~
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 consideration? ................................................................................................................. [] []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ................................................................................................................ [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under pen-a~ti;; ~¢ p;'rjury, I ~;~7'~- ihat I ha~e-e-~a~i~-e~-ihi~ retur~lu~in~acc%~r~)~in~g s-ched~les an~-~t~iement~s~'~-d to t~ best of r~'~:~owl~edg~e a~n~ belief~ it is tr~Je,'~orrec-t'~nd complete. Declaration
preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE
Mary E. Arnold Weaver~ 4
, ~ · ~ 365 Shady Lane
~__~L~-'~~*. (..~-4¢~t~cff___//u/,~/~z'J:49c~.4~, Carlisle, PA 17013
SIGNATURE ~ REPRESENTATIVE ADDRESS DATE
Carl C. Ris,
Ten East High Street ~
Carlisle, PA 17013 ~'I ~ "/~t,) '-~
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 statutedoes not exempt a transfer 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 surviving 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 transfers 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.
COMMONWEALTH OF PENNSYLVANIA
iNHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
WEAVER, SR., JOHN L
FILE NUMBER
21 - 04 -
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorsh,p must be disclosed on schedule F.
ITEM
NUMBER
]
DESCRIPTION
1970 60' X 12' Valiant mobile home
VALUE AT DATE OF
DEATH
1,500.00
TOTAL (Also enter on Line 5, Recapitulation) ],500.00
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEOENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
WEAVER, SR., JOHN L
FILE NUMBER
21 - 04 -
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
1
DESCRIPTION
FUNERAL EXPENSES:
Ewing Brothers Funeral Home, Carlisle PA
Cumberland Valley Memorial Gardens, grave marker
AMOUNT
8,371.00
1,226.00
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
Year(s) Commission paid
Attorney's Fees Martson Deardorff Williams & Otto (estimated)
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
Probate Fees
State ~ Zip
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Register of Wills, Inheritance Tax, filing fee, insolvent estate
2,000.00
10.00
TOTAL (Also enter on line 9, Recapitulation)
11,607.00
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
ESTATE OF
WEAVER, SR., JOHN L
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
I
2
3
4
5
6
7
8
9
10
ll
12
13
14
Bank of America credit card # 4427-1000-0938-0069, balance due
BonTon, account # 066-445-016, balance due
Carlisle Regional Medical Center, account payable
Citifinancial account # 67380041-0335091, balance due
Household Mortgage Services, one-half of obligation of loan # 0067714808
Lowe's, account # 822-2239-082501-0, balance due
Orchard Bank credit card # 5440-44550-0839-3871, balance due
Providian Bank credit card ~4559-5124-0091-6228, balance due
Spring Road Family Practice, account payable
The Swiss Colony, account # 80438725784A, balance due
Walmart, account # 6032207620019859, balance due
MS Hershey Medical Center, College of Medicine, account # 1404019,
MS Hershey Medical Center, account #'s 4457589 and 4460931
West Shore EMS-Carlisle, account payable
FILE NUMBER
21 - 04 -
AMOUNT
4,890.13
107.05
349.41
10,824.73
67,512.57
199.68
208.38
966.05
46.37
551.34
80.88
569.83
2,228.75
899.22
TOTAL (Also enter on Line 10, Recapitulation) 89,434.39