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HomeMy WebLinkAbout02-0314DATE: COMMONWEALTH OF PENNSYLVANIA SUBJECT: DOCKETING NONRESIDENT DECEDENT FILE INFORMATION ~,~.~ ~ COUNTY REGISTER OFWHJ~q FROM: Jolm Riedm~ Specialty T~x/Nonresidem Unit inheritallCe Tax Division Buren of Individual Taxes Department of Revenue Attached is nonresident decedent file informmion concerning 'taxable ~q~erty locamd in your co~mty. Please docket and file the attached information f~_'~t ~y b~ble~ future COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No. NR002476 RECEIVED FROM: BRADFORD E. COOK SHEEHAN, ET AL P.C. 1000 ELM STREET, PO BOX 3701 MANCHESTER, NH 03105-3701 ESTATE INFORMATION FILE NUMBER 99 01-0493 ~IAME OF DECEDENT (LAST) (FIRST) (Mi) DODSON JUNE H DATE OF PAYMENT 711712001 POSTMARK DATE 7/1012001 COUNTY Non-Resident ~ATE OF DEATH 1011012000 REMARKS ACN ASSESSMENT CONTROL NUMBER 101 TOTAL AMOUNT PAID RECEIVED BY AMOUNT 12,375.00 $12,375.00 John M. Riedman SEAL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Register BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280~0! HARRISBURG*, PA 17128-0~01 BRADFORD E COOK SHEEHAN ETAL PO BOX 3701 HANCHESTER NH §31~5 CUT ALONG THIS LINE mm,- COMMOR~-AL-~H OF PENNSYLVANIA DEPARTMENT OF REVENUE NOT[CB OF NONRESZDENT ZNHERZTANCE TAX APPRATSEHENT, ALLONANCE OR DXSALLONANCE OF DEDUCTTONS~ AND ASSESStIENT OF' TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN REV-5$7 EX AFP (12-00) 05-25-2002 DODSON 10-10-2000 99 01-0~95 NON-RESIDENTI~ 101 JUNE Amount RemZtted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: PA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 RETAIN LOWER PORTION FOR YOUR RECORDS ~ DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF DODSON JUNE H FILE NO. 99 01-0495 ACN 101 DATE 05-25-2002 TAX COMPUTATION METHOD ELECTED: CX ) FLAT RATE TAX RETURN WAS: C ) ACCEPTED AS FILED c c X~ CHANGED RESERVATION CONCERN[NS FUTURE INTEREST - SEE REVERSE PROPORTIONATE SEE ATTACHE[~ NOTICE C1) O0 _---~OTE: To'~[hsure proper C5) . O0 p~ubmtt the upper portion C~) .00 ~*~f this form ~ith your C5) ~2.00 . ~ax payment. c~) . O0 c7) 261,250 O0 (8) 265,582.00 (9) .00 249.04 ell) 1`,249.04 (12) 264,,552.96 (15) .00 cl~) 264r552.96 APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate CSchedule A) 2. Stocks and Bonds (Schedule B) $. 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/M/sc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 15. Char/table/Governmental Bequests (Schedule J) 14. Net Value of Estate Subject to Tax 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 L/ne 14 at Spousal rate 16. Amount of L/ne 14 taxable at Lineal/Class A rate C16) 17. Amount of L/ne 14 at Sibling rate C17) 18. Amount of L/ne 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due (19) TAX CREDITS PAYMENT RECEIPT DISCOUNT ANOUNT PAID DATE NUNBER INTEREST/PEN PAID 07-10-2001 NR002476 .00 12,575.00 .00 x O0 = .00 264,552.96 x 045 = 11,894.98 .00 x 12 = .00 .00 x 15 = .00 11,894.98 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( A REFUND. TOTAL TAX CREDIT ] BALANCE OF TAX DUE[ INTEREST AND PEN. TOTAL DUE 12,$75.00 480.02CR .00 480.02CR IF TOTAL DUE IS LESS THAN (=1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ¢CR), YOU MAY BE DUE SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) REV-1470 EX (6-88) ,~ ~ ,~i'~,:i~,-, INHERrJ'ANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OF CHANGES DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME ....... FILE NUMBER SCHEDULE ITEM NO. EXPLANATION OF CHANGES TAX EXAMINER: ~) '/' , ~, ~, :,:- ,,'x PAGE REV-1737-6 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN NONRESIDENT DECEDENT I Use Schedule G, Part 2, ONLY for proportionate method of tax computation. ESTATE OF FILE NUMBER June H. Dodson Part I must include all transfers of real estate and intangible personal property located in Pennsylvania. Complete Part 2 ONLY WHEN THE PROPORTIONATE METHOD OF TAX COMPUTATION IS ELECTED. Include in the description of property the date the transfer was made and the name and relationship of the transferee. This schedule must be completed and filed if the answer to questions 1 through 4 on the reverse side of the REV-1737 cover sheet is yes. DESCRIPTION OF PROPERTY % OF ITEM Include the name of the transferee, their relationship to Decedenl and the date of DATE OF DEATH DECD'S EXCLUSION NUMBER transfer. Attach a copy of the deed for real eslate. VALUE OF ASSET INTEREST {IF APPLICABLE) TAXABLE VALUE 1. June H. Dodson 2000 Trust dated April 8, 2000, Grantor: June H. Dodson Trustees: Cynthia D. Popp and Lt. 'Col William W. Dodson, III, MD Real Property located at 813 Rivervie4 261,250.0C 100 261,250.00 Road in the Borough of Lemoyne, Cumberland County, PA and more fully described in Quitclaim Deed of June H. Dodson, widow, to Cynthia D. Popp and Lt. Col. William W. Dodson, III MD, Trustees of the June H. Dodson 2000 Trust, dated April 8, 2000 and recorded in the Cumberland County Records at Book 221, Page 513. F~l 'V~ $ 261,250.0C 100 $ '$ 261,250.00 DESCRIPTION OF PROPERTY % OF ITEM Include the name of the transferee, their relationship to Decedent and the dale of DATE OF DEATH DECD'S EXCLUSION NUMBER transfer. Attach a copy of the deed for real estate. VALUE OF ASSET INTEREST (IF APPLICABLE) TAXABLE VALUE 1. ~ ~)",ou.~. $ $ $ ~ (Aisc enter on line 7, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-i/37-4 EX + (9-00)~_~ COMMONWEALTH OF PENNSYLVANIA INHERrrANCE TAX RETURN NONRESIDENT DECEDENT ESTATE OF June H. Dodson FILE NUMBER Part I must include all tangible personal property having its situs in Pennsylvania. Examples of tangible personal property are jewelry, furniture, paintings, etc. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. Complete Part 2 on reverse side ONLY when the proportionate method of tax computation is elected. ITEM NUMBER 1. DESCRIPTION Household Furniture and Furnishings located in Lemoyne, PA ~ ~. i~..~u.~l_ Proportionate Method Only from reverse side (Also enter on line 5, Recapitulation) VALUE AT DATE OF DEATH 4332.00 $ 4,332.00 $ 0.00 $ 4,332.00 (If more space is needed, insert additional sheets of the same size) BUREAU OF TNDI*V/DUAL TAXES I*NHERTTAHCE TAX D1*VI*S'I*OH DEPT. 280601 HARR'rSBURG, PA 17128-0601 BRADFORD E COOK SHEEHAN ETAL PO BOX 5701 MANCHESTER NH 05105 COMNON#EALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF DETERNZNATION AND ASSESSHENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN DATE O$-Z5-ZO02 ESTATE OF DODSON JUNE H DATE OF DEATH 10-10-Z000 FILE NUMBER 99 01-0495 COUNTY NON-RESIDENT ACN 201 Amount MAKE CHECK PAYABLE AND RENZT PAYHENT TO: DEPARTHENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 NOTE: To insure proper credit to your account, submit the upper portion of this fore with your tax payment. CUT ALONG THIS LINE l~* RETAIN LO#ER PORTION FOR YOUR FILES OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ESTATE OF DODSON JUNE H FILE N0.99 01-0495 ACN 201 DATE 0:3-25-2002 ESTATE TAX DETERHZNATZON 1. Credit For State Death Taxes as Verif/ed PennsyZvan/a Inher/tance Tax Assessed (ExcZud/ng D/scount and/or Interest) 3. Inher/tance Tax Assessed by Other States or Terr/tor/es of the Un/ted States (Exclud/ng D/scount and/or Interest) 4. Total Inher/tance Tax Assessed 5. Pennsylvan/a Estate Tax Due TAX CREDITS: 11~894.98 .I)0 11~802.73 11~894.98 .00 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID ~IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDZT/ONAL INTEREST. TOTAL TAX CREDIT J .gO DALANCE OF TAX DUEJ .00 INTEREST AND PEN. .00 TOTAL DUE . O0 (IF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REIJUZRED TF TOTAL DUE ZS REFLECTED AS A "CREDIT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: To fulfiXX the requirements of Section ZXqO (b) of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 91&0). Detach the top portion of this Notice and submit with your payment to the Register of #ills printed on the reverse side. -- Make chock or money order payable to: REGISTER OF NXLLS, AGENT. A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications arm available at the Office of the Register of Hills, any of the 23 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-~q7-3020 (TT only). Any party in interest not satisfied eith the assessment of tax as shown on this notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, --electing to have the matter determined et audit of the personal representative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Dureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (7173 787-6S05. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-leO1) for an explanation of administratively correctable errors. The 152 tax amnesty non-participation penalty ]s computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and tn the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federa! Estate Tax return becomes delinquent at the expiration of eighteen (18) months free the date of death. Taxes which became delinquent before January l, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January l, 19BI will bear interest at a rate which will vary free calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor m 1982 202 .O005qB 1992 92 .0002q7 1963 162 .000438 1993-1994 72 .000192 19Bq 112 .000301 1995-1998 92 1985 132 .000356 1999 72 .000192 1986 102 .O00ZTq 2000 82 .ODOZZ9 1987 92 .0002~7 2001 92 .0002~7 1988-1991 112 .000301 2002 62 .00016~ --Interest is calculated as follows: /NTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (lS) 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. Commonwealth of Pennsylvania Department of Revenue Bur~eau of Individual Taxes Dept. 280601 Harrisburg, PA 17128-0601 MS ~5~.RY C LEWIS REGISTER OF WILLS CU)4~ERLAND CO COURTHOUSE 1 COURTHOUSE SQ Ci~RLIS LE PA 170].9