HomeMy WebLinkAbout05-03-13 NOTICE OF INHERITANCE TAX pennsytvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AFP (03-13)
PO BOX 280601 � , : -� 1�--
HARRISBURG PA 17128-0601 RECOFRDE'-- "]i
R E%0! 0 DATE 05-06-2013
ESTATE OF HANEY THOMAS R
n I DATE OF DEATH
� 06-16-2012
NRY 3 'F
FILE NUMBER 21 12-0797
L COUNTY CUMBERLAND
KENNETH F LEWIS ESQ OR F 1A N S L i ACN 101
FL 1 APPEAL DATE: 07-05-2013
1101 N FRONT ST CUMBERL`'`.I`r` (See reverse side under Objections)
HARRISBURG PA 17102 Amount Remitted I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
I COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS 4-
R-EV---1-547--E-X--A-F-P-i-0-2:ii-)-NOTICE--O-F-INHERITANCE--TAX--A-PPi-A-I-Si-M-E-NT-,--ALLOWANCE--Oi---------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: HANEY THOMAS RFILE NO. :21 12-0797 ACN: 101 DATE: 05-06-2013
TAX RETURN WAS: C ) ACCEPTED AS FILED C X) CHANGED SEE ATTACHED NOTICE
APPRAISED VALUE OF RETURN BASED ON- ORIGINAL RETURN
1. Real Estate (Schedule A) •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) C4) •00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5)- 82,891 .84
6. Jointly Owned Property (Schedule F) (6) .00
7, Transfers (Schedule G) (7)_- .00
B. Total Assets C8) 82,891.84
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 15,647. 08
10. Debts/Mortgage Liabilities/Liens (Schedule 1) (10) 5,880.46
11. Total Deductions (11) 21,527.54
12. Net Value of Tax Return (12) 61,364.30
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00
14. Net Value of Estate Subject to Tax (14) 61,364.30
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 C15) .00 X 00 = .00
16. Amount of Line 14 taxable at lineal rate C16) -if) x 045 = .00
17. Amount of Line 14 at sibling rate (17) .00 x 12 = .00
18. Amount of Line 14 taxable at collateral rate (18) 61,364.30 x 15 = 9,204.65
19. Principal Tax Due (19)= 9,204.65
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID
03-15-2013 CDO17326 .00 9,204.65
TOTAL TAX PAYMENT 9,204.65
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE . 00
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 FOR INSTRUCTIONS.
RESERVATION: Estates cx decedents transferred 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 o,money order payable to:REGISTER 0F WILL,AGENT.
nEFUND(Cn): a refund mo tax credit not requested on the tax return may bo requested by completing enAppxcationxurRorvndof
Pennsylvania Inheritance and Estate Tax RE Applications are available from the department's web site at
www.revan_ue.slat .u�,any Register of Wills Revenue District Office,o,from the department's u4'xuurxo,maorde,ing
service: 1'800-362-2050;services for taxpayers with special hearing and/or speaking needs:1'aoU-447'nO2O ITT on|v).
Please allow 4-s weeks from the date a refund was granted tuarrive.
OBJECTIONS: Any party in interest not satisfied with the iuomem.allowance or disallowance of 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 al |/ orbo�ethe |d�eidant�edon the homo/this notice.
Or sending owritten PA Department of Revenue,Board m Appeals,PO BOX 281201.Harrisburg PA1r128-1021;
B) Having the matter determined maudit of the account of the personal representative;or
C) C)Ampoaingm the 0rpmanxCoux.
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,p» 17)787'6505. See page 4
Instructions for Inheritance Tax Return for a Resident Decedent(REV-1 501)for an explanation of administratively correctable
o,mm.
DISCOUNT: If any tax due is paid within three calendar months after the decedent's death,a five percent discount of the tax paid ixallowable.
INTEREST: Interest is charged beginning with first day of delinquency, v nine months and one date from date ox death,m the date ox
payment. Annual interest rates are available on Form nEv-1s11.available mx .or upon qvomby
calling 1-888-728-2937.
Interest is calculated osfollows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinquent winre8eman|*ems calculation to 15 days beyond the date ofthe
assessment, If payment is made after the interest calculation date show on the Notice,additional interest must be calculated.
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penn$ytvanla INHERITANCE TAX
DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT.280601
HARRISBURG,PA 17128-0601
DECEDENT'S NAME FILE NUMBER
Thomas R Haney � 2112-0797
REVIEWED BY ACN
Tamika Washington 101
ITEM
SCHEDULE NO, EXPLANATION OF CHANGES
G 1 Separately billed as requested.
FLOW Paae 1