HomeMy WebLinkAbout05-17-13 NOTICE OF INHERITANCE TAX pennsylvarna
� OF T ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXi2 `�ri Pi�/4�.SNS AND ASSESSMENT OF TAX
INHERITANCE TAX DIVISION REV-1547 EX AFP (03-13)
PO BOX 280601
HARRISBURG PA 17128-0601
f T t;Y 3 F-n 1 E�3 DATE 05-06-2013
ESTATE OF WOODS CHARLES J
CL DATE OF DEATH 03-14-2006
riJk,;.�r �•r FILE NUMBER 21 06-0472
i` COUNTY CUMBERLAND
SUSAN E LEDE ACN 101
5011 LOCUST LN APPEAL DATE: 07-05-2013
HARRISBURG P A 17109 (See reverse side under Objections)
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--4---------------------
REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: WOODS CHARLES JFILE NO. :21 06-0472 ACN: 101 DATE: 05-06-2013
TAX RETURN WAS: ( ) ACCEPTED AS FILED C X) CHANGED SEE ATTACHED NOTICE
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN NO. 01
1. Real Estate (Schedule A) (1) .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) (3) of this form with your
4. Mortgages/Notes Receivable (Schedule D) (4) •00 tax payment.
5. Cash/Bank Deposits/Mist. Personal Property (Schedule E) (5) 30,74 3.64
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers (Schedule G) (7) . 00
8. Total Assets (8) 30,743.64
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Mist. Expenses (Schedule H) (9) 30.00
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 00
11. Total Deductions (11) 30.00
12. Net Value of Tax Return (12) 30,713.64
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00
14. Net Value of Estate Subject to Tax (14) _1 ,616,329.73
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 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) 488,911 . 18 X 00 = .00
16. Amount of Line 14 taxable at lineal rate (16) 1 •1 7•41 A-SS X 045 = 50,733.84
17. Amount of Line 14 at sibling rate (17) .00 X 12 = .00
18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = .00
19. Principal Tax Due (19) 50,733.84
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
06-01-2006 CDO06772 2,368.42 45,000.00
12-04-2006 CDO07529 . 00 2,419.94
10-16-2012 CDO16646 .00 945.48
BALANCE OF UNPAID INTEREST/PENALTY AS OF 10-17-2012 TOTAL TAX PAYMENT 50,733.84
BALANCE OF TAX DUE . 00
INTEREST AND PEN. 281 . 13
TOTAL DUE 281 . 13
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE }
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONIS. ���
RESERVATION: Estates ovdecedents nod in possession or
enjoyment to collateral beneficiaries of the decedent after the expiration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
future interest.
PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills Indicated on the front of the notice.
Make check or money order payable to:REGISTER VF WILL,AGENT.
REFUmD(CR): A refund n,a tax credit not requested on the tax return may be requested by completing onAppnoahonxa,Refundof
Pennsylvania Inheritance and Estate T REV ) Applications are avai| b| from the department's web site m
Register of Will Revenue District Office,or from the department's o4ho forms ordering
service:1-800-362-2050;services for taxpayers with special heanngand/o,opeukiingnoedu:1'ooO-44r'nO2D(TTon|y).
Please allow 4-8 weeks from the date arefund was granted 1oarrive.
OBJECTIONS: Any party in interest not satisfied with the nainoment.allowance or disallowance oY deductions,or assessment oftax
(including discount or interest)as shown on this notice may object within 60 days of the date of receipt of this notice by:
A) Filing |online or before the appeal date identified on the front of this notice.
Or sending a written PA Department o,Revenue,Board m Appeals, BOX an1oo1.Harrisburg PA 17128-1021;
B} Having the matter determined at audit of the account of the personal representative;or
C) C)AppnaUngm the Omxaom'Court,
ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau o,Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit,PO BOX 280601,Harrisburg PA, 17128-1021,Phone 17)787'6505, See page*
Instructions for Inheritance Tax Return for a Resident Decedent(REV-1 501)for an explanation of administratively correctable
errors.
DISCOUNT: U any tax due is paid within three calendar months after the decedent's death,a five percent discount of the tax paid is allowable,
INTEREST: |nv:matiooha�*uUeginnmg with o�tua of delinquency,o/nine months and one dom,mmdate of death,m the date of
� payment. Annual imeneu*ugesamav��u�on Form Rs\-|611.available ax .n,upon,quomby
calling 1-888-728-2937.
Interest is calculated eofollows:
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 m 15 days beyond the date of the
assessment. If payment is made after the interest calculation date show on the Notice,additional interest must be calculated.
REV-1470 EX(01-10) 4
pennsytvarna INHERITANCE TAX
DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 280601
HARRISBUSQ.PA 17128-0601
DECEDENT'S NAME FILE NUMBER
Charles Woods 2106-0472
REVIEWED BY ACN
Heidi Schultz 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
Adjusted amount taxable to the spouse to be reported on line 15
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