HomeMy WebLinkAbout05-17-13 NOTICE OF INHERITANCE TAX ����LL` penns�/�Van�a
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE �
BUREAU OF INDIVIDUAL TAXES IpF DEDUCTIDNS AND ASSESSMENT OF TAX DEPARTMENT OF REVENUE
__ _ ,
INHERITANCE TAX DIVISION -- REV-1547 EX qFP (U3-13)
PO BOX 280601
HARRISBURG PA 17128-0601
�- ". - • r�`� u�' DATE 05-13-2013
;'�;i `' ; ; �jC ;'�._�j ESTATE DF MINICH ELLSWORTH 6
DATE OF DEATH 06-25-2012
'_;`� ��jij� �'� (�}� ��� �g FILE NUMBER 21 12-0818
WILLIAM P DOU6LAS COUNTY CUMBERLAND
43 W SOUTH ST �.;� _r�f�� ����' ACN APPEAL DATE: 07-12-2013
CARL I SL E PA 170�������'� ���� # (See reverse side under Objections)
�i«t@��I'+�..;s�'s'��? .�`..' , �.''� Amount Remitted�V -�
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ____ --� RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1547 EX AFP (02-13� NOTICE OF TNHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: MINICH EL�.SWORTH GFILE N0. :21 12-0818 ACN: 101 DATE: 05-13-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASE.D ON: ORIGINAL RETURN
1. Real Estate (Schedule A) C1� 123�817.32 NOTE- To ensure proper
2. Stocks and Bonds (Schedule B) C2� .00 credit to your account,
.�� submit the upper portion
3. Closely Held Stock/Partnership Interest (Schedule C) C3) of this form with your
4. Mortgages/Notes Receivable CSchedule D) (G) .00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) (5) 19,184.81
6. Jointly Owned Property (Schedule F) �6� . 00
7. Transfers tSchedule G) ��� .00
8. Total Assets (s) 143.002. 13
APPROVED DEDUCTIONS AND EXEMRTIONS:
9. Funeral Expenses/Adm. Costs/M:isc. Expenses CSchedule H) �q� 29.0 22.50
10. Debts/Mortgage Liabilities/LiEans (Schedule I� �lp� .00
11. Total Deductions C11� 29,022.50
12. Net Value of Tax Return t12� 113,979.b3
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule J) �13� ,�Q
14, Net Value of Estate Subject tu Tax �iy� 113,979.63
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 14 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) .00 X DO - .00
16. Amount of Line 14 taxable at lineal rate (16) 1 1 3•979 63 X 045 = 5,129.OS
17. Amount of Line 14 at sibling rate (17) . 00 X 12 = .00
18. Amount of Line 14 taxable at collateral rate C18) . 00 X 15 = .00
19. Principal Tax Due �19�= 5,129.08
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
03-28-2013 CD017376 . 00 5, 129.08
05-06-2013 SBADJUST .00 1 .26
TOTAL TAX PAYMENT 5,129.08
BALANCE OF TAX DUE .00
INTEREST AND PEN. ,pp
TOTAL DUE .00 �
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), 1'OU MAY BE DUE �
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Estates of decedents dying on or before Dec.12, 1982-if any future interest in the estate is 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 or money order payable to:fiEGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the tax return may be requested by completing an Appiication for Refund of
Pennsylvania lnheritance and Estate Tax(REV-i 313). Applications are available from the departmenYs web site at
www.revenue.state.�a.us,any Register of Wills or Revenue District Office,or from the departmenYs 24-hour forms ordering
service: 1-800-362-2050;services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
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 by:
A) Filing an appeal online at www boardofa�oeals state pa us on or before the appeal date identified on the front of this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals,PO BOX 281201,Harristaurg PA 17128-1021;
B) Having the matter determined at audit of the account of the personal representative;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessmeni should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit, PO BOX 280601,Harrisburg PA, 17128-1021,Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Return for a Resident Decedent(FiEV-1501)for an explanation of administratively correctable
errors.
DISCOUNT: if any tax due is paid within three calendar months after the decedenYs death,a five percent discount of the tax paid is allowable.
INTEREST: Interest is charged beginning with first day of delinquency,or nine months and one date from date of death,to the date of
payment. Annual interest rates are available on Form REV-1611,available at www revenue state�a us,or upon rquest by
calling 1-888-728-2937.
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 calculation date show on the Notice,additional interest must be calculated.