HomeMy WebLinkAbout09-24-12~/ 1 ,a~gNOTICE! DF INHERITANCE TAX Pennsylvania ~
BUREAU OF INDIVIDUAL TAXES f?(L'1111C7~~C!'i~LLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION {~(~ 9~'~~,HU~~'~ANS AND ASSESSMENT OF TAX REV-1547 EX AFP (12-11)
PO BOX 280601 1 iC.i.1~t? ~ i_t 1Jr t ~ '.a.~J
HARRISBURG PA 17128-0601
212 SEP 24 PN I ~ ~~ DATE 09-17-2012
ESTATE OF BOND ZACHARY 0
DATE OF DEATH 07-27-2011
~'~~-~~'~"~''~' FILE NUMBER 21 11-0913
~P~i~S ~U~r COUNTY CUMBERLAND
GARY L JAMES ESQ CUMBERl.A~1D CO., PA ACN 101
134 SIPE AVE APPEAL DATE: 11-16-2012
HUMMELSTOWN PA 17036 (See reverse side under Objections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT AL -~ R_ETA_IN LOWER POR_TION_ FOR YOUR RECORDS F-
6 THIS LINE
ON _ _______________
REV-15 _
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47 EX AFP (12-11) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: BOND ZACHARY OFILE N0 .:21 11-0913 ACN: 101 DATE: 09-17-2012
TAX RETURN WAS: C ) ACCEPTE D AS FILED C X) CHANGED $EE ATTACHED NOTICE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) 165, 000.00 NOTE: To ensure proper
2. Stocks and Bonds (Schedule B) ~2) .00 credit to your account,
00 submit the upper portion
3. Closely Held Stock/Partnership Interest (Schedule .
C) L3) of this form with your
4. Mortgages/Notes Receivable (Schedule D) (4) •00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 28,122.91
6. Jointly Owned Property (Schedule F) (6) .DO
7. Transfers (Schedule G) (7) 138,725.80
s. Total Assets c8) 331,848.71
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 26.170.8 7
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 88,841.8 6
11. Total Deductions X11) 115,012.73
12. Net Value of Tax Return (12) 216,835.98
13. Charitable/Governmental Bequests; Non-elected 91 13 Trusts (Schedule J) (13) .00
14. Net Value of Estate Subject to Tax C14) 216,835.98
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate C15) 39, 055.09 X 00 = . 00
16. Amount of Line 14 taxable at Lineal/Class A rate C16) ] 77.780 .89 X 045 8, 000.14
17. Amount of Line 14 at Sibling rate C17) .00 X 12 = .00
18. Amount of Line 14 taxable at Collateral/Class B rate C18) .00 X 15 = .00
19. Principal Tax Due C19)= 8, 000.14
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
10-27-2011 (0015118 156.07 2,965.27
10-27-2011 (0015117 156.07 2,965.27
04-27-2012 (0015901 .00 1,860.25
TOTAL TAX PAYMENT 8,102.93
BALANCE OF TAX DUE 102.79CR
INTEREST AND PEN. .00
TOTAL DUE 102.79CR
* IF PAID AFTER DATE INDICATED. SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR). YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
REV-147~EX (01•t0)
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~ pei"II'1$y~Varlla INHERITANCE TAX
DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 280601
DECEDENT'S NAME FILE NUMBER
Zachary O Bonds 2111-0913
REVIEWED BY ACN 101
Yvonne Bricker
ITEM EXPLANATION OF CHANGES
SCHEDULE NO.
A 1 '~
H-B 1
H-B-7
page 2
H-B-7
page 2
Accepted the request change to the real estate located at 4 Ardmore Circle per your
correspondent date July 5, 2012.
The deduction for personal representative commissions have been reduced from
$13,634.98 to 9,656.00. No information was submitted with the return to indicate a
demand for extraordinary services. The Department bases its ruling on the assets filed
for inheritance tax purposes, reasonableness, research and complexity of the estate.
Selling expenses are not allowable deductions when the real estate has not been sold.
5,6,8'
9
Reserve fees are not allowable administrative costs on the Pennsylvania inheritance tax
~ return.
Row Paae 1