HomeMy WebLinkAbout12-05-11NOTICE OF INHERITANCE TAX Pennsylvania ~
BUREAU OF INDIVIDUAL TAXES A , /~~~EME+MT,^1~ANCE OR DISALLOWANCE
INHERITANCE TAX DIVISION ~ ,nn,EDUCTIO DEPARTMENT OF REVENUE
PO BOX 260601 _T. ~'1;~4 (AND ASSESSMENT OF TAX REV-1547 EX AFP clz-lo)
HARRISBURG PA 17126-0601 `
~~~ i { 1_P;~.~ ~~ 1 i 1 ~J' lJ
CLERi; C F
ORPN~1~1'S CUI;F'~
BRUCE J WARSHA SKY (;l)~tiaF~'-~„ Ct"~.!::"1 ~ {) ~A
2320 NORTH SEC~ND ST
HARRISBURG PA 17106
DATE 1.1-28-2011
ESTATE OF DIPRIMA MARTHA F
DATE OF DEATH 06-03-2010
FILE NUMBER 21 10-0602
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 01-27-2012
(See reverse side under Objections)
Aeount Reeitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE
_ _ _ _ ' '~'~1 RETAIN LOWER PORTION FOR YOUR RECO_ RDS 1-~- _ _
REV-1547 EX AFP C12-1
--------------
•) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT' OF TAX
ESTATE OF. DIPRIMA I' MARTHA FFILE N0.:21 10-0602 ACN: InI nwrc. .,
TAX RETURN WAS: ( ) ACCEPTED AS FILEn
APPRAISED VALUE OF RE URN BASED ON: ORIGINAL RETURN
1. Real Estate CSched le A)
2. Stocks and Bonds C~chedule B)
3. Closely Held Stock.~Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits Misc. Personal Property (Schedule E)
6. Jointly Owned Prop~rty (Schedule F)
7. Transfers CScheduleJ G)
8. Total Assets
APPROVED DEDUCTIONS A
9. Funeral Expenses/A
10. Debts/Mortgage Lia
EXEMPTIONS:
. Costs/Misc. Expenses (Schedule H)
lities/Liens (Schedule I)
( X) CHANGED SEE ATTACHED NOTICE
(1) 340,000.00 NOTE: To ensure proper
(2) .00 credit to your account,
(3) 34,884.88 submit the upper portion
of this form with your
(4) .00 tax payment.
(5) 39, 730.32
c6) .00
(7) 2,000,535.04
(B) 2,415.150 24
(9)-- 65.786 95
clo) 1.815 39
11. Total Deductions
12. Net Value of Tax Re turn (11) 67,602.34
13. Charitable/Governme ntal Bequests; Non-elected 9113 Tru
t C13~
( 2,34 7,54 7.90
14. Net Value of Estate Subject to Tax s
s Schedule J) .00
(14) _ 2,347,547.90
NOTE: If an assesses t was issued previously, lines 14, 15 and/or 16
l
reflect figure
that include the total
of ALL ,
returns
and 19 will
ASSESSMENT OF TAX: ~, assessed to
d t
15. Amount of Line 14 a Spousal rate
~ (15) 00
00
16. Amount of Line 14 t xable at Lineal/Class A rate (16) .
x
9
91A
71 ~ 00
17. Amount of Line 14 a~ Sibling rate .
.
S 76 x 045 = 99,842.32
18.
Amount of Line 14 t~
xable at Collateral/Class B ra (17)
te (18) . nn x 12 =
128,829
64
15 . 00
19.
Principal Tax Due .
=
x 19,324.45
TAX CREDITS: ' (19)= 119, 166.77
'^'^_^' RECEIF~T DISCOUNT C+)
DATE NUMBS INTEREST/PEN PAID C-)
-03-2010 CD013 94 5,958.34
* IF PAID AFTER DATE INDICATIED, SEE REVERSE
FOR CALCULATION OF ADDITIOINAL INTEREST.
AMOUNT PA:[D
20,000.
TOTAL TAX PAYMENT 125,958.34
BALANCE OF TAX DUE 6,791.57CR
INTEREST AND PEN. .00
TOTAL. DUE 6,791.57CR
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
I
REV-1470 EX (01-10)
~ pennsylv~nia
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TA~CES
PO Box 280601
DECEDENT'S NAME
Martha F~. Diprima
~EVIEVVED F"
SCHEDULE
C
H
1
l 37
B. Belsky
----~
NUMBER
2110-0602
101
EXPLANATION OF CHANGES
Assessed at $34,884.88.
The Valu tion did not consider the other assets of the partnership. The property's
appraisa price of $229,100.00 plus the cash on hand of $20,658.00 plus the Note
Receiva le of $30,000.00 minus the liabilities totaling $679.00. The total value of the
company's assets are $279,079.00.
The decedent held a 12.5% interest in the partnership with a value of $34,884.88.
Estimated future expenses are not deductible under PA Inheritance tax.
INHERITANCE TAX
EXPLANATION
OF CHANGES
ROW
Page 1