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HomeMy WebLinkAbout95-02495U~03~~J ~ RE'/.1''-~0 EX+ 7-9d) ~,. INHERITANCE TAX RETURN FOR DATES OF DEATH AFTER 12131 /91 GHEGK FIERE ^ ~~~ POVERTY CREDIT IS CLAIMED RESIDENT DECEDENT FILE NUMBER COMMONWEALTH OF PENNSYLVANIA (TO BE FILED IN DUPLICATE ~~.. jj DEPARTMENT OF REVENUE DEPT. 280601 WITH REGISTER OF WILLS ~ --{{ ~ HARRISBURG, PA 17128-0 UMBEk COUNTY CODE YEAR DECEDENT'S NAME (LAST ST, AND MIDDLE INITIAL) DECEDENT'S COMPLETE ADDRESS Seip, Liam E. 33 South West Avenue W SoclAl SECURITY NUMBER DATE OF DEATH DATE OF BIRTH Sh iremanstown , PA 17 011 0 W U 170-24-1067 01/02 95 04 23 30 count Cumberl n p Ilf APPLICABIEI SURVIVING SPOUS AME (LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER AMOUNT RECEIVED (SEE INSTRUCTIONS) Sei Theresa E. 164-20-2014 $75,742..92 :++ [~ 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return Y a y (for dates of death prior to 12-13-82) =oo ^ 4. limited Estate ^ 4a. Fvture Interest Compromise ^ 5.-Federal Estate Tax Return Required U (for dates of death after 12-12-82) a m ®b. Decedent Died Testate ^ 7. Decedent Maintained a Living Trust -~ 8. Total Number of Safe Deposit Boxes (Attach copy of Will) (Attach copy of Trust) 7-tLL CORRESPOI~IDEi+ICEAND CON'FLDENTiALTAJC'INFORMATION SFtOIFLD~ ; RI~C'fED TC>: ' ' y Z NAME COMPLETE M ADDRESS =o Andrew C. Sheely, Esquire ~" One West Main St. t~aa TELEPHONE NUMBER Shireman stown, PA 17011 ( 717 ) 737-8761 z 0 a J a_ a v z 0 a o. 0 v x a r 1. Real Estate (Schedule A) (1 ) 2. Stocks and Bonds (Schedule B) (2 ) 3. Closely Held Stock/Partnership Interest (Schedule C) (3 ) 4. Mortgages and Notes Receivable (Schedule D) (4 ) 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (5) 8 7 ' 18 6 ' 15 (Schedule E) b. Jointly Owned Property (Schedule F) (b ) 7. Transfers {Schedule G) (Schedule L) (7 ) 8. Total Gross Assets (total Lines 1-7) 8 7 ' 18 6 • 15 9. Funeral Expenses, Administrative Costs, Miscellaneous (9) 11 f 4 4 3 . 2 3 Expenses (Schedule H) 10. Debts, Mortgage Liabilities, Liens (Schedule I) (10) 1 1. Total Deductions (total Lines 9 ~ 10) (1 1) 11 , 4 4 3 . 2 3 75,742.92 - 12. Net Value of Estate (Line 8 minus Line 11) (12) 13. Charitable and Governmental Bequests (Schedule J) (13) -_v 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 7 5 ' 7 4 2 ' 9 2 15. Spousal Transfers (for dates of death after b-30-94) See Instructions for Applicable Percentage on Reverse (15) 7 5 , 7 4 2 • 9 2 x, 0 0 = - 0 - Side. (Include values from Schedule K or Schedule M.) 16. Amount of Line 14 taxable at b% rate (16) x .Ob = (Include values from Schedule K or Schedule M.) 17. Amount of Line 14 taxable at 15% rate (17) x .15 = (Include values from Schedule K or Schedule M.) 18. Principal tax due (Add tax from Lines 15, 16 and 17.) (18) 19. Credits Spousal Poverty Credit Prior Payments Discount Interest + 1809.75 + _ (19) , 809 .75* SEE 20. If Line 19 is greater than Line 18, enter the difference on Line 20. This is the OVERPAYMENT. 21. If Line 18 is greater than Line 19, enter the difference on Line 21. This is the TAX DUE. A. Enter the interest on the balance due on Line 21A. B. Enter the total of Line 21 and 21 A on Line 21 B. This is the BALANCE DUE. Make Cheek Payable to: Register of Wills, Agent ' ,, .>xy eEsURE''~±E?°nNSwER AC~QI Under penalties of perjury, I declare that f have examined this return, it is true, correct and complete. I declare that all real estate has been based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS t (20) 1 .8 0 9 .7 5 (41) -0- (21 A) (218) - O - accompanying schedules and statements, and to the best at true market value. Declaration of preparer other than South West Avenue IR`~~CINFq VI IIIAI'~RCIRCJL'IV ITI'KYC AVURCJJ One West Main St. ew C . ~~//S heel Esq\/ .f my knowledge and belief, ie personal representative is DATE ~~Q gs~s1 DATE ~-2~- r.~ ATTACHMENT ESTATE OF William E. Seip A prepayment on account of Pennsylvania inheritance tax in the amount of $1,809.75 was made on March 30, 1995, which date was prior to Act 21 of 1995, which revised the Pennsylvania Inheritance & Estate Tax Act, becoming law. REV-1508,E%+ (2-87) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY Please Print or ESTATE OF FILE NUMBER ~iVilliam E. Seip (All property jointly-owned with the Right of Survivorship must be disclosed on Schedule F) ITEM DESCRIPTION VALUE AT NUMBER DATE OF DEATH 1. Mellon Bank IRA/M.M.S. Account No. 00163- $ 3,448.97 001034, date of death balance $3,448.76, accrued interest $0.21 2. Mellon Bank IRA/G.C. Account No. 00101395, date 3,445.26 of death balance. $3,373.50, accrued interest $71.76 3. Mellon Bank IRA/G.C. Account No. 00101516, date 2,639.9.9 of death balance $2,300.00, accrued interest $339.99 4. Mellon Bank IRA/G.C. Account No. 00101396, date 2,239.55 of death balance $2,000.00, accrued interest $239.55 5. Mellon Bank IRA/G.C. Account No. 00101402, date 4,977.54 of death balance $4,580.00, accrued interest $397.54 6. Mellon Bank IRA/G.C. Account No. 00101406, date 2,352.43 of death balance $2,200.00, accrued interest $152.43 7. Mellon Bank IRA/G.C. Account No. 00101409, date 6,717.83 of death balance $4,626.88, accrued interest $2,090.95 8. Mellon Bank IRA/G.C. Account No. 00101456, date 3,854.88 of death balance $2,900.00, accrued interest $954.88 9. Mellon Bank IRA/G.C. Account No. 00101463, date 5,685.81 of death balance $4,500.00, accrued interest $1,185.81 10. Mellon Bank/InvestNet Corp. IRA Account No. 5,917.34 63934376-15-16, date of death value $5,917.34 11. 1987 Oldsmobile Cutlass Cierra 4 door, VIN 3,750.00 2G3AJ51R2H9316612, as per attached appraisal 12. 1980 Pontiac Bonneville Cpe., VIN 750.00 2N69AA1729016, as per attached appraisal , TOTAL (Also enter on line 5, Recapitulations $ Continued (Attach additional 8%:" x 11" sheets if more space is needed.) REV--1508 E%+ (2-87) SCHEDULE E . ` CASH, BANK DEPOSITS AND COMMONWEALTFI Of PENNSYLVANIA MISCELLANEOUS INNRESIDEI TEDEGEDENTRN PERSONAL PROPERTY Please Print or Type ESTATE OF FILE NUMBER William E. Seip (All property jointly-owned with the Rigbt of Survivorship must be disclosed on Seh~dule f) ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 13. 1983 Chevrolet Celebrity 4 door, VIN 750.00 1G1AW19R7DG108986, as per attached appraisal 14. Commonwealth of Pennsylvania State Employes' 3,036.11 Retirement System - Retirement annuity payment 15. Commonwealth of Pennsylvania Deferred 6,827.46 Compensation Account, date of death value $6,827.46 16. SAFECO Life Insurance Co. Annuity Contract No. 2,509.25 AN0880030, date of death value $2,509.25 17. Gannett Fleming, Inc. 401(K) Account, date of 27,104.56 death value $27,104.56 18. AFSCME AFL-CIO - Fair share rebate 179.17 19. U.S. Savings Bond Series HH $1,000 denomination 1,000.00 No. M1464018HH issued 12/84 TOTAL (Also enter on line 5, Recapitulation) $ 8 7 ~ 18 6 15 (Attach additional 8~/a" x 11" sheets if more space is needed.) REV-1511 EXr (7-ae, ~ ~ SCHEDULE H ~ ` t~ ~~ FUNERAL EXPENSES, ''~ COMMONWEALTH OF PENNSYLVANIA ADMINISTRATIVE COSTS AND INHERITANCE TAX RETURN RESIDENT DECEDENT MISCELLANEOUS EXPEN5E5 PI@aS@ Print or Type ESTATE OF FILE NUMBER William E. Seip ITEM NUMBER DESCRIPTION AMOUNT A. Funeral Expenses: 1• Myers Funeral Home - Funeral expense $ 5,220.30 2. St. John's Cemetery - Plot 350.00 3. St. John's Cemetery - Grave opening/closing 400.00 4. James Gingrich Memorials - Burial marker 470.00 5. Theresa Seip - Cost of funeral meal 75.00 B. Administrative Costr. None claimed or paid 1. Personal Representative Commissions _ _ Social Security Number of Personal Representative: Year Commissions paid 2. Attorney Fees Andrew C. Sheely, Esquire as per agreement 2,725.00 3. Family Exemption Claimant Theresa E. Seip Relationship Spouse 2 , 0 . 00 Address of Claimant at decedent's death Street Address 33 South west Avenue City Shiremanstown State PA Zip Code 17011 4. Probate Fees C. Miscellaneous Expenses: 1• Division of Vital Records - Death certificates 45.00 2• Waggoner, Frutiger & Daub - Preparation of 1994 personal income tax returns .(Total Cost $225.00) 112.50 3• Commonwealth of PA - 1994 State income tax due (Total tax due $32.00) 16.00 4. U.S. Postal Service - Certified mail re HH Bond '2.43 5• AAA/Comm. of PA - Cost to transfer three auto titles 12.00 6. Register of Wills - Filing fee for PA Inheritance 15.00 Tax Return 7. 8. '~~~ TOTAL (Also enter on line 9, Recapitulation) $11 , 4 4 3 . 2 3 (If more space is needed, insert additional sheets of same size.) F.EV-1519 ER+ ~2~87) - F' .. SCHEDULE J COMMONWEALTH Of PENNSYLVANIA BENEFICIARIES INNERITANCE TAX RETURN RlSIDENT DECEDENT ESTATE OF FILE NUMBER William E. Seip ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE OF ESTATE A. Taxable Bequests: t. Theresa E. Seip Spouse Rest, residu 33 South West Avenue & remainder Shiremanstown, PA 17011 ITEM NAME AND ADDRESS OF BENEFICIARY AMOUNT OR NUMBER SHARE OF ESTATE B. Charitable and Governmental Bequests: 1. TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) I$ (If more space is needed, insert additional sheets of same size) REV-1ti49 E:Y+(8/95) COAfI~WNN'EWni OF PETddSYLVMaA WFrEarrANCETAX REfr1aN ~ A84Q)PNI' DECFaEM SCHEDULE O TRANSFERS TO SURVIVING SPOUSE ESTATE OF William E. Seip FileNumber PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, (net of deductions) which pass to the decedent's surviving spouse by will, intestacy, operation of law, or otherwise. Description of items Amount 1. Mellon Bank IRA/M.M.S. Account No. 00163- 001034, date of death balance $3,448.76, accrued interest $0.21 2. Mellon Bank IRA/G. C. date of death balance interest $71.76 3. Mellon Bank IRA/G. C. date of death balance interest $339.99 Part A Total: Enter the amount shown on the recapitulation sheet in the Decedent Information Section C OI1~_lI1U e d Election To Subject Property To Taz Under Section 2113(A) As A Taxable Transfer By This Decedent. If a trust or similar arrangemrnt meets the requirements of Section 2113(A), and: a. The trust or similaz arrangemrnt is listed on Schedule O, and b. The valr:e of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O, thrn the transferols personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similaz property is included as a taxable transfer on Schedule O, the personal representative shall be considered to have made the election only as to a fraction of .the trust or similar arrangement. The numerator of this traction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar attangemrnt. ELECTION: Do you elect under Section 2113(A) to treat as a tazable transfer in this state all or a portion of a trust or similar amugement created for the sole use of this decedent's surviving spouse Burin; the surviving spouse's entire lifetime? YES ~ NO a Signature Date Note: If the election applies to more than one trust or similar arrangement, then a separate form must be signed and filed. Part B: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, (net of deductions) which pass to the decedent's surviving spouse for which a Section 2113 (A) election is being made. Desert lion of items Amount Account No. 00101395, $3,373.50, accrued Account No. 00101516, $2,300.00, accrued $ 3,448.97 3,445.26 2,639.99 n t Drat SCHEDULE O TRANSFERS TO SURVIVING SPOUSE ESTATE OF William E. Seip PART A: (Continued) Desc ription of Item Amount 4. Mellon Bank IRA/G.C. Account No. 00101396, 2,239.55 date of death balance $2,000.00, accrued interest $239.55 5. Mellon Bank IRA/G.C. Account No. 00101402, 4,977.54 date of death balance $4,580.00, accrued interest $397.54 6. Mellon Bank IRA/G.C. Account No. 00101406, 2,352.43 date of death balance $2,200.00, accrued interest $152.43 7. Mellon Bank IRA/G.C. Account No. 00101409, 6,717.83 date of death balance $4,626.88, accrued interest $2,090.95 8. Mellon Bank IRA/G.C. Account No. 00101456, 3,854.88 date of death balance $2,900.00, accrued interest $954.88 9. Mellon Bank IRA/G.C. Account No. 00101463, 5,685.81 date of death balance $4,500.00, accrued interest $1,185.81 10. Mellon Bank/InvestNet Corp. IRA Account 5,917.34 No. 63934376-15-16, date of death value $5,917.34 li. 1987 Oldsmobile Cutlass Cierra 4 door, VIN 3,750.00 2G3AJ51R2H9316612, as per attached appraisal 12. 1980 Pontiac Bonneville Cpe., VIN 750.00 2N69AA1729016, as per attached appraisal 13. 1983 Chevrolet Celebrity 4 door, VIN 750.00 1G1AW19R7DG108986, as per attached appraisal 14. Commonwealth of Pennsylvania State 3,036.11 Employes Retirement System - Retirement annuity payment SCHEDULE O TRANSFERS TO SURVIVING SPOUSE ESTATE OF William E. Seip PART A: (Continued) Description of Item Amount 15. Commonwealth of Pennsylvania Deferred 6,827.46 Compensation Account, date of death value $6,827.46 16. SAFECO Life Insurance Co. Annuity Contract 2,509.25 No. AN0880030, date of death value $2,509.25 17. Gannett Fleming, Inc. 401(K) Account, date 27,104.56 of death value $27,104.56 18. AFSCME AFL-CIO - Fair share rebate 179.17 19. U.S. Savings Bond Series HH $1,000 1,000.00 denomination No. M1464018HH issued 12/84 $ 87,186.15 All of the above items appear on Schedule E - Cash, Bank Deposits and Miscellaneous Personal Property in the same sequence as listed hereinabove. Item Nos. 1 through 10 and 14 through 17 hereinabove pass to Theresa E. Seip, the surviving spouse, by virtue of Theresa E. Seip being the named beneficiary under said items. Item Nos. 11 through 13, 18 and 19 hereinabove pass to Theresa E. Seip, the surviving spouse, by virtue of Theresa E. Seip being the named beneficiary of the rest, residue and remainder of the estate in Clause First of the Last Will and Testament of William E. Seip. The net value of the residue passing to Theresa E. Seip, the surviving spouse, is as follows: Total Gross Assets (as per Schedule E) $ 87,186.15 Total Deductions (as per Schedule H) 11,443.23 Net Value of Estate/ Part A Total: $ 75,742.92 LAST WILL AND TESTAMENT OF WILLIAM E. SEIP I, WILLIAM E. SEIP,. of Lower Allen Township, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, unto my wife, THERESA E. SEIP, provided she survives me by sixty (60) days. SECOND: Should my wife, THERESA E. SEIP, predecease me or die on or before the sixty-first (61st) day following my death, I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, in equal shares, to my children, ELLIS A. SEIP, and LORI L, SEIP, provided that should any of my children predecease me, I give and bequeath such deceased child's share to my surviving child as provided herein. THIRD: Should ELLIS A. SEIP and LORI L. SEIP prede- cease me, I devise and bequeath their share or share, in equal shares, to my wife's nephew, ALEXANDER A. SZEWCZAK, of 2770 Moorhead Avenue, Apartment 203, Boulder, Colorado; my wife's nephew, JASON P. SZEWCZAK, of 311 Maple Street, Coplay, Pennsyl- vania; my wife's nephew, DARIUS S. SZEWCZAK, of 428 Keystone Avenue, Whitehall, Pennsylvania; and my wife's. nephew, PETER P. KALABISKO, of 25 Franklin Street, Hamburg, Pennsylvania. FOURTH: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any .disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or controversy and to abandon any property which is of little or no value. (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduci- aries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being limited to, personal income, gift and estate or inheritance tax laws. i (G) To make distributions to my herein named benefici- aries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for investment purposes. (I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exercise 2 any other rights which they may have under the plan, in whatever manner they consider advisable. FIFTH: I direct that all inheritance, estate, transfer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. SIXTH: I nominate and appoint my wife, THERESA E. SEIP, Executrix of this, my Last Will and Testament. In the event of the death, resignation or inability to serve for any reason whatsoever of the said THERESA E. SEIP, I nominate and appoint ELLIS A. SEIP, Executrix of this, my Last Will and Testa- ment. In the further event of the death, resignation or in- ability to serve for any reason whatsoever of the said ELLIS A. SEIP, I nominate and appoint LORI L. SEIP, Executrix of this, my Last Will and Testament. I direct that my Executrix and her successors, shall not be required to post security or a bond for the performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this /'~'~ day of ~~~ 1994. )/ /~/.~~ L ~ ;~~ ( SEAL) WILLIAM E. SEIP Signed, sealed, published and declared by the above- named Testator as and for his Last Will and Testament in our presence, who, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Address ~' .r" ,) t ~: Address 3 REV-1547 EX AFP (12-95) COMMONWEALTH OF PENNSYLVANIA ACN 1 0 1 DEPARTMENT DF REVENUE NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAxES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPT. 280601 OF DEDUCTIONS AND ASSESSMENT OF TAX HARRISBURG, PA 17128-0601 DATE 01-09-96 ESTATE OF S IP WI L AM FILE N0. 21 95-0 9 DATE OF DEATH 01-02-95 COUNTY CUMBERLAND NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS. MAKE CHECK PAYABLE TO ''REGISTER OF WILLS, AGENT" REMIT PAYMENT TO: ANDREW C SHEELY 1 W MAIN ST SHIREMANSTOWN PA 17011 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 Amount Remitted CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS t ---------------------------------------------------------------------------------------------------------------- REV-1547 EX AFP (12-95) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SEIP WILLIAM E FILE N0. 21 95-0249 ACN 101 DATE 01-09-96 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule 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 Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expanses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests (Schedule J) 14. Nat Values of Estate Subject to Tax (1) .00 (2) .00 (3) .00 (4) .00 (5) 87.186.15 [6) .00 (7) .00 (B) 87,186.15 (9) 11,443.23 no) .00 (11) 11.443. ~ (12) 75,742.92 (13) . 00 (14) 75, 742.92 NOTE: if an assessment was issued previously, lines 14, 15 andior 16, 17 and 18 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Anount of Line 14 at Spousal rate (15) 75, 742 • 92 X • 00_ . 00 16. Anount of Line 14 taxable at Lineal/Class A rata (16) . 00 X .06. . 00 17. Amount of Line 14 taxable at Collateral/Class B rats (17) •00 X .15. .00 18. Principal Tax Due (lg) .00 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST (-) AMOUNT PAID 03-30-95 AA022986 .00 1,809.75 TOTAL TAX CREDIT 1,809.75 BALANCE OF TAX DUE 1,809.75CR INTEREST .00 TOTAL DUE 1,809.75CR * IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS RE@UIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A ''CREDIT'' (CR), YOU MAY BE DUE