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HomeMy WebLinkAbout06-15-12.' v~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 260601 HARRISBURG PA 17128-0601 INHERITANCE TAX RECORD ADJUSTMENT r JOIN) Y~,~HELD OR TRUST ASSETS ~~V~~~,;~; ;_ zr~~~ lX 4~'-~ .~ 2Q92 JUN I S P~9 2~ 4 i iii.; ~.. pt~Pl-!A~`~ C~U~RT CONSTANCE PAVLOVI~~R~D ~~ 18A COLLATE DR CAMP HILL PA 17011-7621 pennsylvarna ~ ,~- DEPARTMENT OF REVENUE REY-1604 EX AFP (12-11) DATE 06-07-2012 ESTATE OF HILL JEAN M DATE OF DEATH 05-13-2010 FILE NUMBER 21 11-0370 COUNTY CUMBERLAND SSN/DC 202-20-5965 ACN 11117541 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ~--) RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1604 EX AFP C12-11) ** INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS ** DATE• 06-07-2012 ESTATE OF: HILL JEAN M DATE OF DEATH: 05-13-2010 COUNTY: CUMBERLAND FILE NO.: 21 11-0370 S.S/D.C. N0.:202-20-5965 ACN: 11117541 ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO.: 0771022336 TYPE OF ACCOUNT: ( ) SAVINGS CX) CHECKING C ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 10-09-2001 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 7,679.26 X 0.500 3,839.63 2,804.48 1,035.15 X .15 155.27 NOTE: TO ENSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID 03-20-2011 CD014166 .00 155.27 02-21-2012 CD015b13 .45- 433.98 TOTAL TAX PAYMENT 588.80 BALANCE OF TAX DUE 433.53CR INTEREST AND PEN. .00 TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PAYMENT: Detach the top portion of this notice and submit with your payment made payable to the name and address printed on the reverse side. Make check or money order payable to: REGISTER OF WILLS, AGENT. Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND CCR): 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-1313). Applications are available from the Department's web site, www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). REPLY TD: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601, or call (717) 787-6505. DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before Jan. 18, 1996, (the first day after the end of the tax amnesty period.) INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day from the date of death to the date of payment. Taxes which became delinquent before Jan. 1, 1982 bear, interest at the rate of six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after Jan, 1, 1982 will bear interest at a rate which will vary from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet, <REV-1501) the Pennsylvania Non-resident Instruction Booklet (REY-1736) or on the Pennsylvania Deptartment of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2000 through 2012 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9% .000247 2002 6% .000164 2003 5% .000137 2004 4% .000110 2005 5% .000137 2006 7% .000192 2007 B% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011 3% .000082 2012 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent will reflect an interest calculation to 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-1470 fJC (01-10) ~ Pennsylvania DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 INHERITANCE TAX EXPLANATION OF CHANGES DECEDENTS NAME Jean M. Hlll FILE NUMBER 2111-0370 REVIEWED BY ACN James Russell 11117541 ITEM SCHEDULE Np, EXPLANATION OF CHANGES Deductions in the amount of $2,804.48 for nursing home bills and partial funeral expenses have been credited to the following ACN(s): Page 1