HomeMy WebLinkAbout04-26-13 s µ INHERITANCE TAX �J' pennsylvania
RECORD ADJUSTMENT DEPARTMENTOFREVENUE
9UREAU OF INDLYIDUAL TA%ES �
INHERITANCE TAl( DIVISION REV4593 FX qFP Q2-12)
PO BOX 2806D1
HARRISBUR6 PA 17128-06a1 .
DATE 04-17-2013
RECO�IrJc D �F.`ICE OF ESTATE OF COONS C J
REL�-ISTci� Of t�{LL$ DATE OF DEATH 12-20-2010
FILE NUMBER 21 11-0113
L�i3 HPR 26 Pfl 1 C9 COUNTY CUMBERLAND
ACN 101
TERRENCE J KERWIN C�-��j� ci� amount Remittetl
4245 STATE ROUTE zo9RPHANS� COURT
ELIZABETHVIL�E �}�{B�I:At�G(1., PA MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 LOURTHOUSE SQUARE
CARLISLE PA 17013
NOTE: To ensure proper cratlit to your aeeouni, submlt the upper portion ot ihls form with vour tax payn�ent.
CUT ALON6 7HIS LINE ______ _�-► RETAIN LOWHR PORTION FOR YQUR RECORDS F
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REV-1593 EX AFP C12-12) �■ INHERITANCE TAX RECORD ADJUSTMENT �■
ESTATE OF: COONS C J FLIE N0. :21 11-�113 pCN: 101 DATE: 04-17-2013
ADJUSTMENT BASED oN: ApMINISTRATIVE CORRECTION
YALUE OF ESTATE:
1. Real Estate CSChetlule A) �1) 127.098.70
2. Stocks and Bonds CSchedule B) (2) .QQ
3. Closely Held SYOCk/PartnershiD I�terest (SeheAUle C) �3) .00
4. Mortpapes/Notas Raeeivable CSChetlule D) (4) .�0
5. Gsh/Bank Daposits/Misc. Personal Property (Schedule E) �5) 15.�50.00
6. Jointly Ouned ProPeriy (SChedule F) �67 7g,$5],51
7. TransFers CSehetlule 6) ��� 162.490.77
e. Total Assais �87 365�196.98
DEDUCTIONS AND EXEMP7IONS:
9. Funeral Expenses/AdministratiVe Costs/
Miseellaneous Exvenses CSChedule H) C9) 26.716.13
16. De�ts/Mort9aga �Sab3liYies/Liens (SChetlule D (30) ,00
11. iotal Deauctions c11) 26,716.13
12. Net value of 7ax RaSUrn C12) 358,480.85
13. C�ar3table/GOVernmenTal BequeSts; Non-electetl 9113 Trusts (Schedule J) C137 .0�
14. Net Value of Estate Subject to Tax (14) $58.480.85
TAX:
15. Amount of Line 14 at Spousal rate (15) ,00 X. 00 = .00
76. Amount ot Line 14 taxable at Lineal/Class A rate �157 358.480.85X.045` 16,131.64
17. Amount of Line 14 at Sibling rate (17) .OUy.12 - .00
18. Amount of Line 14 taxable at Collateral/Class S rate �lg� .00 y. 15 ' .DO
19. Principal TaX Due (39)
TAX CREDI7S: 16,131.64
ME R P CO N (+ pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-J
12-U5-2012 C��16885 .00 15.000.6D
01-14-2013 CD017056 43.43- 1,175.07
01-14-2013 WRITEOFF .00 588.39
02-05-2013 CD017144 .00 6,075. 00
T07AL TAX PAYMENT 22,250.07
ALANCE OF TAX DUE 6,118.43CR
INTEREST AND PEN. .00
TOTAL DUE 6,118.4 CR
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL OUE IS REFLECTED AS A "CREDIT" (CR), VOU MAY HE OUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE �F THIS FORM FOR INSTRUCTION5.7
PAYMENT: Oetach the Yno Dortion of this notice and subn3t wiYh Your cay�ent �atla navable to the nane antl adtlress
printetl on the reverse side.
If Daynant is for a ResiAent OeceGent, nake check or �oneY order oavable tu: Fepister of Wills, Agent.
If pay�ani is for a Non-resitlent Oecedent. nake check or oonev ortler Vayable ia: Co��onwealth of Pennsylvania.
Failure to pay the tax� interest, antl oenalty tlue waY rasulY 3n Yhe fil3ne of a lien ot record in khe
aoorooriate COU�YY� 0� the 1SSUa0C¢ of en O�bhan'S Cou�k CltaLlOn.
REFUND (C2)� A refuntl of a tarz credil. whieh was not raouastad on tha t� refurn, way be raquestad AY conoleY3np an
"APOlicak3on for Refuntl of Pannsylvania lnheritante enC Estate T�^ BEV-1313). Aooli<aYions are availabla fron
Yhe departnenY's Web site wrv.revenue.stata.oa.us, aM� Repister of Wills nr Revenua Dystrict Office, or troe Yhp
DeoarYwent's 24-hour ansverin0 sarvice: 1-800-362•2050; services for taxDeYers with sDecial hearinB and/or
soeaking neetls: 1-800-44]-3020 CTT only).
REPLY
T0: Questions re9arEin9 errors conkainetl on this nokice should be addressed to: PA Devart�ent of Revenue. Bureau
of Ind3vitlual Tazes. ATTN: Post Assesspent Raview UniL PO Boc 280681. Xarrisbure PA P12B-0601� or eall
O17) 787-6505.
DISCOUNT: If anv taz due is oaitl within i�ree calantlar wonths after the tlecetlenf's tlaath, a f3ve Dercent tliscount of the
�� vaitl is allowed.
PENALTY: The IS percenY taz aanastv non-oariitioation oenaltY is co�puteA on the iotal of the Yarz and fnterest assesseE,
and noY oaitl before Jan. 18, 1996. (the fi�sk dav afier Yhe end of the tvc a�nestv Oeriod.)
INTEREST: Interesi is chareed bepinnin9 with first dav of tlelinquencv or n3ne oonths antl one tlav tron the tlate of deaYh
to Y�e dake of Davwen�. Taxes w�ich Eecane tlelintluent before Jan. 1. 1982 bear interest at the raYe of six
oercent Der annu� calculateA at a Gaib rofe of 0.000164. All kazes vhich becawe Gelinauent on antl after
Jan. 1. 1982. vill bear interest at a raYe which vari¢s fron year to year rith the rate announcetl M the PA
Devartnent of Revenue. Rates for 1982 throuBh 2006 ean be fountl in ihe Pennsylvania Resitlent Instruction
Bnoklet fREY-1501), khe Pennsvlvenia Non-resitlant Inztruction Booklet CRev-1736) or on the Daoartoent of
Revenue Web site ww.revenue oa.us. The apolicable interest ratas for 200� through 2013 are:
Interest UailY Interest Daily Interest DailY
Yea� Rat! Facto� Year Rate Facto� Yea� Rate Facto�
200] BY. .000219 2008 �y .000192 2009 SY. .000137
20]0 4% .000110 2a11-2D13 3y, .o000B2
I�terast is calculatetl as follws:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X OAILV INTEREST FACTOR
Any notice issued after Yhe tas �ecoees dellnquent vill reflect an interesY calculati0n to fifteen davs
bavond Yhe date of the essesseent. If oaY�ent is nade diter the inYereSi coq0ukation tlake shown on ihe
nokica, atltliiional ints�esk sust be calculatetl.
aev.ino ezl6i-ia)
� pennsylvania lNHERITANCE TAX
. DEPARTMENT OF REVENUE EXPLANATION
BUREAU OFINDIVIDUALTPXES OF CHANGES
PO Bax 280801
DECEDENTS NAME FILE NUMBER
C. J. Coons 21 77-0773
REVIEWED BY ACN
Steven James 701
ITEM
SCHEDULE Np, EXPLANATION OF CHANGES
Additional payments made to clear the title on the real estate at the same time the estate
was f ling the return. As the funds received were the proceeds of the escrow held at the
time of settlement a refund of the overpayment will be made to the estate. A request to
refund the overpayment has been submitted.
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