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HomeMy WebLinkAbout03-0742COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FiLE NUMBER COUNTY CODE NUMBER YEAR DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Clever, Jean Sarah 194-36-0440 LU DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) Q THIS RETURN MUST BE FILED IN DUPLICATE WITH THE LU g ,' 07/18/2003 11/24/1914 REGISTER OF WILLS i(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLB INITIAL) o o Clever, LeRoy N. [] 1. Original Return [] [] 4. Limited Estate [] [] 6. Decedent Died Testate (Attach copy [] of Will] [] 9. Litigation Proceeds Received [] 12-31-91 and 1-1-95) qAME Earl Richard Etzweiler :IRM NAME (If applicable) Etzweiler and Associates FELEPHONE NUMBER i'3 -5 0 9. ~ea?~state (Schedule A) SOCIAL SECURITY NUMBER ] 3. Remainder Return (date of death prior to 12-13-82) 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) [-.J 7. Decedent Maintained a Living Trust (Attach copy of Trust) -- 10. Spousal Poverty Credit (date of death between [] COMPLETE MAILING ADDRESS 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11 .Election to tax under Sec. 9113(A) (Attach Sch O) (1) 105 Nord~ Front Street Harrisburg, PA 17101 None None None None None 14,176.24 None 1,716.97 2,432.07 OFFICIAL USE ONLY Stocks and Bonds (Schedule B) 2. (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 Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 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) (8) 14,176.24 4,149.04 10,027.20 10,027.20 (11) (12) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, 8,202.20 or transfers under Sec. 9116(a)(1.2) x .00 (15) 0.00 82.13 82.13 16. Amount of Line 14 taxable at lineal rate 1,825.00 x .045 (16) 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due x .12 (17) x .15 (18) (19) 20. J~ i::::::ii 5 :: :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: i ~i~ii!~i~;~: . .......................................................................................................................................................................................................... .......................................................................................................... - ............... i! i illlliii}}iiiiiii ii :: iiiii Copyright 2000 form software only The kackner Group, Inc. Form REV-I$00 EX (Rev. 6-00) Decedent's Complete Address: lSTREET ADDRESS ~ Mechanicsburg STATE PA ZIP 17055 355 Sporting Hill Road Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 78.02 4.11 (1) 82.13 Total Credits (A + B + C) (2) 82.13 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 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 the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT ....................................................................... ,:.~: .............. ~m.,....:.,,~...~.,:....',/_.,..,~;:~.~:;~;~;,,.~?.:..c.,~~q~g~~.~ 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; ......................................... 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 penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RE.~SIBLE FOR~'~F1L-~G RETURN ADDRESS GNATU~F PERSON RESP~~E~URN ~ ADDRESS SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE 102 Stoner Drive Mechanicsburg, PA 17055 ADDRESS DATE DATE Earl Richard Etzweiler DATE ..,., F~ .'~o /; - ~ ~ 105NorthFrontStreet ~4 -//.. ~:~. narrisbur..:g:~,PA 17101 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 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 F JOINTLY-OWNED PROPERTY ESTATE OF Clever, Jean Sarah FILE NUMBER 21-- If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A C Robert Jacobs B LeRoy N. Clever 102 Stoner Drive Mechmficsburg, PA 17055 355 Sporting Hill Road Mechanicsburg, PA 17055 Son Husband JOINTLY OWNED PROPERTY: LETTER DATE ITEM FOR JOINT/ MADE NUMBER TENANT dOINT I A 01/11/1993 07/01/1981 05/24/2002 All deb1 checkinl joint w: DESCRIPTION OF PROPERTY Include name of financial institution and bank account number o similar identifying number. Attach deed for jointly-held real estah PNC CD Account No. 21001059069. Jont with son, C. Robert Jacobs. PNC Checking Account No. 5140239454. Joint with spouse. PNC Checking Account No. 5140454138. Joint with son, C. Robert Jacobs. DATE OF DEATH VALUE OF ASSET 5,855.42 16,404.40 s of the estate were paid out of PNC account no. 5140454138, which was th decedent's son, C. Robert Jacobs. 6,092.66 %OF DECD'S INTEREST 5~%, 50% 50% DATE OF DEATH VALUE OF DECEDENT'SINTEREST 2,927.71 8,202.20 3,046.33 TOTAL (Also enter on line 6, Recapitulation) 14,176.24 PN CBANK August 22, 2003 C Robert Jacobs 102 Stoner Dr. Mechanicsburg, PA 17055 /scp RE: Estate of Jean S Clever (Deceased) SSN: 194-36-0440 DOD: 07-18-2003 Dear Mr. Jacobs: In response to your request for Date of Death balances for the customer noted above, our records show the following: Certificate of Deposit Account#21001059069 Established 01 - 11 - 1993 JEAN S CLEVER C ROBERT JACOBS JR (Son) DOD balance: $5,854.20 + $1.22 accrued interest Checking Account Account#5140239454 Established 07-01 - 1981 LEROY N CLEVER (Spouse) JEAN J CLEVER DOD balance: $16,403.51 + $0.89 accrued interest Account#5140454138 Established 05-24-2000 JEAN S CLEVER (Son) C ROBERT JACOBS DOD balance: $6,092.34 + $0.32 accrued interest Page 1 of 2 Safe deposit box The decedent maintained safe deposit box #83. It was in three names. It is located at: LEROY N CLEVER JEAN J CLEVER DECIE DORTY WINDSOR PARK 5288 SIMPSON FERRY RD. MECHANICSBURG PA 17055 717-697-3001 Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not process any financial transactions or provide statements. If you need assistance with any of these items, please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. __L~cer,ely' Erica L Schlegel PNC Decedent Reporting Firstside Center 500 First Ave, 4th F1 CIF Pittsburgh PA 15219-3128 1-800-762-1775 Member FDIC Page 2 of 2 COMMONWEALllJ OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Clever, Jean Sarah FILE NUMBER 21-- Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT FUNERAL EXPENSES: Malpezzi Funeral Home - balance due fimeral service 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 Etzweiler and Associates - legal tee Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Register of Wills - file no letters Return Zip Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Etzweiler and Associates - notary fee, postage and photocopies TOTAL (Also enter on line 9, Recapitulation) 1,181.97 500.00 10.00 25.00 1,716.97 Market Plaza Way · Mechanicsburg, P/I 17055 Phone: 697.4696 FUNERAL HOME Michael J. Malpezzi Owner July 30, 2003 LeRoy N. Clever 355 Sporting Hill Road Apt. 31 Mechanicsburg, PA 1.7050 The Funeral Service for Jean Sarah Clever We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can. Please feel free to contact us if you have any questions in regard to this statement. THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES, FACILITIES, AUTOMOTIVE EQUIPMENT, AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS. 1. PROFESSIONAL SERVICES Services of Funeral Director/Staff FUNERAL HOME SERVICE CHARGES SELECTED MERCHANDISE: Stainless Steel Casket Sentinel Acknowledgement cards Register, Memorial Cards, Ackn. 100 Memorial Folders THE COST OF OUR SERVICES, EQUIPMENT, AND MERCHANDISE TltAT YOU HAVE SELECTED AT THE TIME FUNERAL ARRANGEMENTS WERE MADE, WE ADVANCED CERTAIN PAYMENTS TO OTHERS AS AN ACCOMMODATION. THE FOLLOWING IS AN ACCOUNTING FOR THOSE CHARGES. CASH ADVANCES Opemng Grave Cemetery Equipment Newspaper Notices - Local Newspaper Notices - York Clergy/Mass Offering Certified Copies of the Death Certificate Flowers Lancaster Intelligencer TOTAL CASH ADVANCES AND SPECIAL CHARGES $3260.00 $3260.00 $2855.00 $58.00 $23.00 $7165.00 $400.00 ~ $!00.00 $455.10 $225.25 ~$100.00 $10.00 $159.00~1~ $65.00 $1514.35 SUB-TOTAL INITIAL PAYMENT / DISCOUNT / CREDITS TOTAL AMOUNT DUE $8679.35 $8679.35 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Clever, Jean Sarah SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-- Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION Easter Seals - check cleared after death LeRoy Clever - reimbursement for payment of July nursing home bill fc~r decedent. Country Meadows - balance due nursing home care LeRoy Clever - reimbursement for out-ot:pocket expenses paid tbr the benefit of decedent West Shore EMS - balance due ambulance transport CCS, Inc. - balance due emergency medical services TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 10.00 500.00 500.00 450.00 513.95 458.12 2,432.07 DETACH HERE AND RETURN TOP PORTION WITH YOUR PAYMENT PO Box 60550 Harrisburg, PA 17106 (800) 521-7559 Consolidated Collection Service, Inc. PAST DUE NOTICE 458.12 458.12 07/25/03 458.12 671349 ACCORDING TO OUR RECORDS YOUR PAYMENT HAS NOT BEEN RECEIVED AND IS NOW PAST DUE. IF YOU ARE UNABLE TO PAY THE AMOUNT DUE IMMEDIATELY, PLEASE CONTACT OUR OFFICE SO WE CAN MAKE SUITABLE ARRANGEMENTS. WE ACCEPT MASTER CARD AND VISA FOR YOUR CONVENIENCE, SEE THE BACK OF THIS PAGE FOR INSTRUCTIONS. IF YOUR PAYMENT IS IN THE MAIL, WE SEND OUR SINCERE THANKS. THIS IS AN ATTEMPT TO COLLECT A DEBT. ANY INFORMATION OBTAINED WILL BE USED FOR THAT PURPOSE. REV-1543 EX+ (D-O.9) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (_'.lever, Jean Sarah SCHEDULE J BENEFICIARIES FILE NUMBER 21-- NUMBER II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) No Assets Available tbr Distribution to Heirs RELATIONSHIP TO DECEDENT Do Not List Trustee(_~ 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET AMOUNT OR SHARE OF ESTATE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 0O2993 ETZWEILER EARL RICHARD ESQUIRE 105 NORTH FRONT STREET HARRISBURG, PA 17101 ........ fold ESTATE INFORMATION: SSN: 194-36-0440 FILE NUMBER: 2103-0742 DECEDENT NAME: CLEVER JEAN SARAH DATE OF PAYMENT: 09/09/2003 POSTMARK DATE: 09/08/2003 COUNTY: CUMBERLAND DATE OF DEATH: 07/18/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $78.02 REMARKS. TOTAL AMOUNT PAID' EARL R ETZWEILER ESQUIRE $78.02 SEAL CHECK# 4337 INITIALS: VZ RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS !-~.$$ .MAIL ID ASSI ! I )unty Courthouse Jills {igb Streets 17013 BUREAU OF ZNDZVTDUAL TAXES ZNHERTTANCE TAX DTVZS/ON DEPT. 280601 HARRTSBURG, PA 17118-0601 CONHONNEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE NOTICE OF ZNNERZTANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLOHANCE OF DEDUCTIONS AND ASSESSNENT OF TAX EARL RICHARD ETZWEILER ETZWEILER & ASSOCIATES 105 N FRONT ST ~ HBG PA 1710!?, DATE ESTATE OF DATE OF DEATH FILE NUNBER ~OUNTY ACN REV-1647 EX AFP 10-21-2003 CLEVER JEAN 07-18-2003 21 03-0742 CUHBERLAND 101 Aaount Reait~ed NAKE CHECK PAYABLE AND RENIT PAYNENT REGISTER OF NILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF TNHERZTANCE TAX APPRA]:SEHENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF CLEVER JEAN S FILE NO. 21 03-0742 ACN 101 DATE 10-21-2003 TAX RETURN #AS: (X) ACCEPTED AS FTLED ( ) CHANGED RESERVATION CONCERNING FUTURE ]:N¥~.~EST - SEE REVERSF APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Reel Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership /nterest (Schedule C) ($) ~. Nortgeges/Notes Receivable (Schedule D) (~) $. Cash/Bank Deposits/Nisc. Personal Proper~y (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTIONS: 9. Funeral Expanses/Ada. Costs/Hisc. Expanses (Schedule H) (9) 10. Debts/Nortgege Liabilities/Liens (Schedule Z) (10) 11. Total Deductions .00 NOTE: To insure proper .00 credit to your account, .00 subait the upper portion .00 of this fora with your .00 ~ex Payaent. 14,,176.24 .00 (8) 1,716.97 12. 15. 1~. NOTE: ASSESSHENT OF TAX: 15. Amount of Line 14 a~ Spousal rate 16. Aaoun~ of Line 14 taxable a~ Lineal/Class A rate 17. Amount of Line 14 et SibZing rate 18. Aaount of Line lq taxable at Colla)cerml/Class B rate 19. Principal Tax Due TAX CREDTTS: P&YHENT / RECEIP1 DATE NUHBER 09-08-2003 CD002993 2,432.07 (11) 14,176.24 Net Value of Tax Return (12) Charitable/Governaen~al Bequests; Non-elected 911:3 Trusts (Schedule J) (13) Net VaZue of Estate Subjec~ to Tax Zf an assessment ~as lssued previously, 11nes reflect figures that include the total of ALL returns assessed to date. 4.149.04 10,027.20 .00 10,027.20 .00 82.13 (15). 8,202.20 x O0 = (16) 1,825.00 x 045= (17) .00 x 12 = (18) .00 x 15 = (19)= ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. DZ~CuUNT (+) INTEREST/PEN PAID (-) AHOUNT PAID .00 .00 82.13 4.11 78.02 TOTAL TAX CREDIT BALANCE OF TAX DUEJ INTEREST AND PEN. TOTAL DUE 82.13 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT 1S RE~UZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF TH[S FORH FOR ZNSTRUCTZONS.) RESERVATION: Estates of decedents dying on or before December 1Z, 198Z -- 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 for 1ifa or for years, the Commoneealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class S (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR)= OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 25 of lOgO. (7Z P.S. Section 91q0). Detach the top portion of this Notice and submit aith your payment to the Register of Mills printed on the reverse side. --Make check or money order payable to: REGISTER OF NILLS~ 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 PannsyXvania Inheritance and Estate Tax" (REV-ISIS). Applications are availabXe at the Office of the Register of Hills, any of the Z5 Revenue District Offices, or by ceiling the special Iq-hour ansaering service for fores ordering: X-800-56Z-ZOSO; services for taxpayers eith special hearing and / or speaking needs: X-800-4q7-50ZO (TT onXy). Any party in interest not satisfied eith the appraisement, aXloeance, or disallowance of deductions, or assessment of tax (including discount or interest) as sheen on this Notice must object within sixty (60) days of receipt of this Notice by: --arittan protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZS-XOZX, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans* Court. Factual errors discovered on this assessment should be addressed in ariting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-lSD1) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decedent's death, a five percent ESI) discount of the tax paid is allowed. ThalST. 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 period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would 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 tha data of payment. Taxes which became delinquent before January l, 198Z bear interest at the rate of six (67.) percent per annum cmlculatad at a daily rate of .000164. All 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 with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2005 8re: Interest Daily Interest Daily Interest Daily Year Rate Factor Yeast Rate Factor Year Rate Factor 198Z 2OZ .000548 1987 92 .000247 1999 7Z . Ooolez 1985 167. .000438 1988-1991 IZZ .000301 ZOO0 8X .000219 1984 112 .000501 199Z 9Z .000247 2001 92 .000247 1985 152 .000556 1995-1994 72 .000192 ZOOZ 62 .000164 1986 lOZ .000274 1995-1998 9Z .000Z47 ZOO3 5Z .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINI;IUENT X DAZEY 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.