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HomeMy WebLinkAbout01-07-13Commonwealth of Pennsylvania DATE: n '3 "t r" " ~ ~ E n -~ DOCKETING NONRESIDENT DECEDEN rR ~ C ~ ;_~ ~ ~a ~ i 3 ~ ~J ~ 0 ~ SUB7ECT FILE INFORMATION RE~~Tti~~ p~ „6o_° S T,O c Jp,-~ COUNTY REGISTE'~;~A;'~ILt~S U~ J ~1~ C! E1~ ~' ELIZABETH A BLOOM ©R~~~t~S, v3:~`~T FROM: TAX EXAMINER 2 inheritance Tax Division CUMBERL~~~ ~'~,, ~~~ Bureau of Individual Taxes Department of Revenue BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF REVENUE NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ~ Pennsylvania DEPARTMENT OF REVENUE REV-537 EX AFP C12-12) DATE 12-31-2012 ESTATE OF SHUHUA LI DATE OF DEATH 11-20-2008 FILE NUMBER _99 I ~-) ~~a G~ -5y~ l.s._ _' n' COUNTY NON-RESIDENT ~ ~ gy~pp.. 1~NrAN HANG 0~,,, LNG Y LI ACN 101 ~f_~NCEAT BE H~i~I $LVD ~ APPEAL DATE: 03-01-2013 r50 N ~ ' ~'-- .__~ .- .::? ~..N J 0 8 8 3 7 (See reverse side under Objections ) c~;• ~ ~ --~. Amount Re^itted Lil R t~s tr ~ MAKE CHECK PAYABLE AND REMIT PAYMENT T0: . ~~~ r-. --~ tea,, c~ PA DEPARTMENT OF REVENUE ~° ~'~ °-`- ~ r~_ w P 0 B OX 28 0 6 01 `~ ~ . . c a ~ ~ o g HARRISBURG, PA 17128-0601 CUT AL~6'~THI~ LINE ------------ ---- < ~ RETAIN ------- - LOWER PORTION FOR YOUR RECORDS-- ~- ---------------- ..- - REV-537 EX AFP C12-12~ NOT E OF NON RESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE O F DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SHUHUA LI FILE NO. 99 12-1778 ACN 101 DATE 12-31-2012 TAX COMPUTATION METHOD ELECTED: CX) FLAT RATE C ) PROPORTIONATE TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. ~$) 67,500.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) .00 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions (11) .0 0 12. Net Value of Tax Return C12) 67,500.00 13. Charitable/Governmental Bequests (Schedule J) C13) .0 0 14. Net Value of Estate Subject to Tax C14) 67,500.00 NOTE: If an assessment was issued previously, l ines 14, 15 and/or 1 6, 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 (15) 48, 750 • 00 X 00 = . 00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 18, 750.00 X 045 = 843.75 17. Amount of Line 14 at Sibling rate (17) .00 X 12 = .0 0 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 = .0 0 19. Principal Tax Due Clq) 843.75 TAY f QCTITTC. PAYMENT DATE RECEIPT NUMBER COUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID 09-20-2012 NR015914 92.70- 936.45 12-24-2012 SBADJUST .00 .07 TOTAL TAX CREDIT 843.75 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TDTAL DUE IS LESS THAN 41, NO PAYMENT IS REQUIRED. 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.) C1) b7,500.00 c2) .00 c3) .00 I4) . 00 I5) . 00 I6) . 00 C7) .00 RESERVATION: Estates of decedents dying on or before December 12, 1982 -- If any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the .right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 P.S. NOTICE: Section 9140). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice 6y filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for an a ec ronic pro es o e valid, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to: PA Department of Revenue, Board of Appeals, P.O. Box 281021. Harrisburg. PA 17128-1021. Petitions may not be faxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) Appeal to the Drphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing ta: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.0. Box 280601, Harrisburg,PA 17128-0601 Phone (717) 787-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Nonresident Decedent" (REV-1736) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three C3) months after the decedent's death, a discount of five percent C5%) of the tax paid is allowed. REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, ^ay be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available online at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-B00-447-3020 CTT only). PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 16, 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 time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine C9) months and one (1) day from the date of death to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated 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. Rates for years 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 Dept. of Revenue web site www.revenue.state.pa.us. The applicable interest rates for years 2000 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9Y. .000247 2002 6% .000164 2003 5% .000137 2004 4Y, .000110 2005 5% .000137 2006 7% .000192 2007 8% .000219 2008 7Y, .000192 2009 59: .000137 2010 4% .000110 2011-2013 3% .000082 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINpUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen C15) 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. TO REMIT PAYMENT: Detach the top portion of this Notice and submit with your payment to PA Department of Revenue, at the address shown on the reverse side. -Make check or honey order payable to: PA DEPARTMENT OF REVENUE Failure to Day 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. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDNIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: YUNYAN ZHANG 46 VINCENT BEHAN BLVD EDISON NJ 08837 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No. NR015914 ESTATE INFORMATION FILE NUMBER 99 12-1778 NAME OF DECEDENT (LAST) (FIRST) (MI) LI SHUHUA DATE OF PAYMENT 9/27/2012 POSTMARK DATE 9/20/2012 couNTY Non-Resident DATE OF DEATH 11/20/2008 REMARKS ACN ASSESSMENT CONTROL NUMBER 101 AMOUNT 936.45 TOTAL AMOUNT PAID $936.45 RECEIVED BY Elizabeth Bloom SEAL COMMONWEALTH OF PENNSYLVANIA DEP/~1RTMENT OF REVENUE Register REV-1737-2 EX + (6-06) (FI) ~```~ ~ pennsylvania , `~ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN NONRESIDENT DECEDENT SCFIED~ILE A, PART 1 REAL ESTATE IN PENNSYLVANIA ESTATE OF SHUHUA LI FILE NUMBER Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(ies), having its situs in Pennsylvania. Property jointly-owned with right of survivorship should be disclosed on Schedule F. All real estate must be reported at fair market value, which is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell and both having reasonable knowledge of the re levant facts. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Land Lot 37 Ravenwood Road, Mechanicsburg, PA 17055 67,500.00 PART 1 TOTAL 500.00 67 , PART S TOTAL 00 0 (From reverse side.) . $ TOTAL (Also enter on Line 1, Recapitulation) $ I (If more space is needed, use additional sheets of paper of the same size)