HomeMy WebLinkAbout08-13-12 (3)
7ro f~ ry. INHERITANCE TAX pennsylvania
BUREAU OF INDIVIDUAL TAX¢ g1-J ~~c~t Oi RECORD ADJUSTMENT DEPARTMENT OF REVENUE
INHERITANCE X DIVISION
PO O BOX BOX 28 280606001 1 ",,I'-JJNEFICIARY FORM ASSETS REV-1604A EX AFP (12-11)
HARRISBURG PA 17128-0601
'AUG 13 C~
F#f T i 12: 25
DATE 08-03-2012
ESTATE OF MORRONE ANTONIO
DATE OF DEATH 09-20-2011
J..W
OR 1 FILE NUMBER 21 11-1301
~1 U v v v viJ
KATHLEEN A MORRONECUMBERLAND CO., PA COUNTY CUMBERLAND
SSN/DC 301-26-7192
189 LANTERN PARK LN N ACN 11502673
SOUTHBURY CT 06488-2324 Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS
REV-1604A EX AFP (12-11)
INHERITANCE TAX RECORD ADJUSTMENT BENEFICIARY FORM ASSETS
DATE: 08-03-2012
ESTATE OF: MORRONE ANTONIO DATE OF DEATH: 09-20-2011 COUNTY: CUMBERLAND
FILE NO.: 21 11-1301 S.S/D.C. NO.: 301-26-7192 ACN: 11502673
ADJUSTMENT BASED ON. ADMINISTRATIVE CORRECTION
BENEFICIARY FORM ASSETS
NAME OF SECURITY: JANUS ACCOUNT NO.: 306538385
TYPE OF ACCOUNT: (X) SECURITIES ( ) SEC ACCT ( ) STOCK ( ) BOND
DOD Valuation .00 NOTE: TO ENSURE PROPER CREDIT TO YOUR
Percent Taxable X 0.500 ACCOUNT, SUBMIT THE UPPER PORTION
Amount Subject to Tax .00 OF THIS NOTICE WITH YOUR TAX
Debts and Deductions .00 PAYMENT TO THE REGISTER OF WILLS
Taxable Amount .00 AT THE ADDRESS SHOWN ABOVE.
Tax Due X .045 MAKE CHECK OR MONEY ORDER PAYABLE
Tax Rate .00 TO: "REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS
A "CREDIT" (CR), 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 Register of
Wills whose name and address is printed on the reverse side.
Make check or money order payable to: REGISTER OF WILLS, AGENT.
REFUND (CR): 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 at 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 TO: 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.
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 varies from year to year with the rate announced by the PA Department of Revenue.
Rates for years 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501),
the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site
www.reyenue.state.pa.us. The applicable interest rates for years 2007 through 2012 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor. Year Rate Factor
2007 8% .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.
INHERITANCE TAX
RECORD ADJUSTMENT pennsylvania
C . ,J,OI1 x LD OR TRUST ASSETS DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES I'f ti/ ~f t' ! I~ ff REV-1604 EX AFP (12-11)
INHERITANCE TAX DIVISION rr' ,r ,
PO BOX 280601 k t,~ i C
HARRISBURG PA 17128-0601
DATE 08-03-2
U12 A U G 13 p
i M 12: 2 ESTATE OF MORRONE012 ANTONIO
DATE OF DEATH 09-20-2011
FILE NUMBER 21 11-1301
dRHH~I Jam- SSN/DC COUNTY 3CUMBERLAND
KATHLEEN A MORRONE CUMBERLMD CO FA ACN 12000010
189 LATERN PARK LN N
Amount Remitted
SOUTHBURY CT 06488
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE -0, RETAIN LOWER PORTION FOR YOUR RECORDS 4__
REV-1604 EX AFP (12-11)
INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS
DATE: 08-03-2012
ESTATE OF: MORRONE ANTONIO DATE OF DEATH: 09-20-2011 COUNTY: CUMBERLAND
FILE NO.: 21 11-1301 S.S/D.C. NO.:301-26-7192 ACN: 12000010
ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: CITIZENS BANK ACCOUNT NO.: 6233856071
TYPE OF ACCOUNT: C ) SAVINGS C ) CHECKING (X) TRUST C ) TIME CERTIFICATE
DATE ESTABLISHED 07-11-2011
Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO YOUR
Percent Taxable X 0.500 ACCOUNT, SUBMIT THE UPPER PORTION
Amount Subject to Tax .00 OF THIS NOTICE WITH YOUR TAX
Debts and Deductions - .00 PAYMENT TO THE REGISTER OF WILLS
Taxable Amount .00 AT THE ADDRESS SHOWN ABOVE.
Tax Rate X .045 MAKE CHECK OR MONEY ORDER PAYABLE
Tax Due .00 TO: "REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
12-01-2011 CDO15290 .00 219.56
12-13-2011 CDO15329 .00 371.67
TOTAL TAX PAYMENT 591.23
BALANCE OF TAX DUE 591.23CR
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" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. r`
1
Sa
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 (CR): 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 TO: 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 (REV-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 97 .000247 2002 67 .000164
2003 5% .000137 2004 4% .000110 2005 5% .000137
2006 7% .000192 2007 8% .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 EX (01-10)
pennsylvania INHERITANCE TAX
DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 280601
A R PA 17128-0601
DECEDENTS NAME FILE NUMBER
ANTONIO MORRONE 2111-1301
REVIEWED BY ACN
Robin Graff 11502673 12000010
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
A review has been conducted on this account. The Department has determined that this
joint bank account was properly reported on the probate return. Therefore, this
assessment has been corrected.
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