HomeMy WebLinkAbout04-26-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
BUREAU oF INDIVIDUAL raxES OF DEDUCTIONS AND ASSESSMENT OF TAX
INHERITANCE TAX OIVISIDN REV-1547 IX AFP (03-13)
PO BOX 280601
HARRISBURG PA 17128-�601
RECQ���.�i �i�'t' �li� nF DA7E 04-29-2013
REGISTti�i'�'� O� S�':tf�_±S ESTATE OF KENNEOY DOROTHY M
ftppm DATE OF DEATH 06-24-2012
�lll3 IIPI\ 2� UI I l Q`� FILE NUMBER 21 12-0761
COUNTY CUMBERLAND
WM D SCHRACK III ES4 ��E�iK G:� acN 101
124 W HARRISBURG ST (1qpNyC �� f APPEAL DATE: 06-28-2013
DILLSBURG pp 77U1'9A1'2'6gv��`jT (SeereversesideunderObjecNons)
CUP+IBERI.AND C€3., Pl� Aaount eemttted
MAKE CHECK PAYABLE AN� REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE ____ � RETAIN LOWER PORTION FOR YOUR RECORDS l-�
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENL ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT Of TAX .
ESTATE OF: KENNEDY DOROTHY MFILE N0. :21 12-0761 ACN: 101 DATE: 04-29-2013
TAX RETURN WAS: ( XJ ALCEPTED AS FILED O CHANGEO
APPRAISEO VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R¢al Estate (Schedule A) (1J •�� NOTE: Ta ensure proDer
2. Stocks and Bonds (5<hetlula 87 (Z7 .00 creCit to your account,
.OQ submit the uppe� pa�tion
3. Llosely Held Stoek/Partnership Interest (SChaCUla C) (3) of thSs form with your
4. Morteagas/NOtes Receivable (S<hetlule U) C4) •�� tax payment.
5. Cash/Bank Daposits/Misc. Personal PraparYy (Schedule E) (5) 2�4,783.61
6. Jolnkly Owned Property (SChetlule F) �5� .00
7. Transfers (SChetlule G) ��� .00
8. Tatal Assets (e) 274.783.61
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Lasts/Mis<. Expenses (Sehedule H7 �g� 37.398.66
10. Debts/MOrtgage Liabilities/Liens (5<hedule I) (10) 2•354.42
11. 7ota1 Deauctions c11J 39�753.08
12. Net value of Tax Return C1z� 235�030.53
13. Charitable/GOVernmental Bequests; Non-elected 9113 Trusts (S<hatlul¢ J) �lg� 23.503.05
14. N¢t Value of Estake Subject to Tax �ly� 211 ,527.48
NOTE: If an assessment was issued previously, Lines 14. 15. 16, 17, 18 and/or 19 will
reflect fi9ures that inelude the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate C157 .00 7� 00 = .00
16. Amount of Line 14 taxable at lineal rate C16) -�� x 045 = .00
17. Amount of Line 14 at sibling rate (177 105.763.74 X 12 = 12�691.65
18. Amount of LSne 14 taxabla at collateral rate (18) 105.763.74 X 15 = 15r864.56
19. Principal Tax Due �19�= 28,556.21
7AX CREDITS:
PAYMENT RECEIPT DISCDUNT C+7 pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-7
09-14-2012 CD016505 1�368.42 26,000.00
03-04-2013 CD017277 .00 1 .088.00
03-07-2013 CD017300 .00 100.00
TOTAL TAX PAYMENT 28,556.42
BALANCE OF TAX DUE .21CR
INTEREST AND PEN. .00
TOTAL DUE .21CR
� IF PAID AFTER OATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE OUE�
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE F�R INS7RUCTIONS.
RESERVATION: Estates of tlecetlenks dyin8 on or before Dec. 12, 1982 -- 3f any future intarest 3n Yhe estaYe is transferretl
in possession or enjoynent to Class B (collateral) Eeneficiaries of tha decedant afYer the exoiration of any estate for
lite or for years� khe Co��om+ealth harebv exoresslv reserves the right ta�aooraise and assess transAr Inheritance Taxes
aY ihe lawful Class B (collate�all ra<e on anv such future interest.
PURPOSE OF
NOTICE: To fulfill the reauirements of Saction 2140 of ihe Inheritance and Estate Tu Act� Ack 23 of 2000. (]2 P.S.
Section 9140).
PAYMENT: Detach the top oortion of This noYice antl subnit with vour oavnenY to t�e RegiS�er of Wills orinketl on the reverse side.
--Make check or noney ortler oayable to: REGISTER OF WILLS� AGENT.
Failure ta pav ihe karz. interest. antl oenaltY due may result in the £iline of a lien of recortl in the aDDroDriate county,
or ihe 9ssuance of an Orphan's Court citat3on.
REF�ND (CR): A refund of a tax cretl3t, which was not rep�ested on the Taz Return, eay be reuuested bv conDletinp an
"AOplication for Retund ot Pennsvlvan3a InheriYance antl Estata Tu" (BEV4313). ADDlications are available fran
the tleDa�tnenf's wab site at ww.revenue.state.0a.us. anv Repister of Wills or Revenue District Offi<e, or trom khe
Eepartnent's 24-hour ansverine service: 1-800-362-2050; services for taxpayers vikh soecial hearinp antl/or
soeakine needs: 1-800-447-3020 RT only).
OBJELTIONS� Any Oa�tY in interest not sakisfieE wit� t�e app�aisnent, allowance or disallowance of detluctions o� assass�enY of tax
(including discount or 3nieresU as shwn en khis notice may aEject vithin 60 davs of khe tlefe of reteiot of this notice
bvi
A) Protest to the PA Deoartwent of Revenuer Board of Aooeals, bv filing a protest onl3na at
www.boartlofa00eals.stata.oa.u5 on or Eefore k�e 60 tlaL aoaeal oeriotl exDires. In orJar for
an e ec �OOlc D�O 85 O B validi You sust rec¢3V¢ a coOfi�'nation nunb¢� and orocassea tlate fron the
Board of AOOeals web site. You nav also sentl a �ritkan protest to PA OeOarY�ant of Rarenue. Boa�d of Apoeals
P.O. Box 281021, Harrisburp, PA 17128-3021. PeYitions nar not ba faxetl: or
B) Hava the naYYe� dekerqined at the audit of khe oersonal �eDresentative's account: or
ADMIN- C) Aooeal io ihe Orphans' CouM.
ISTRATIVE
CORRECTIONS: Factual errors tliscovered on this assess�eM shoultl be addressed in wr9Yin9 to: PA OenarbenY of Rev¢nue.
Bureau ot Indivitlual Taxes. ATTN: Post Assesiwent Review Unit. P.O. Bw[ 280601. Harr3sburg. PA 1A26-0601
or call (717) ]9]-6505. See PaBe 4 of "Insiruckions for Inheritance Tu ReLurn for a Resident
Oecetlent" (REV-1501) for an exDlanation of administratively correctable errors.
�ISLOUNT: If anY tax tlue 3s oaitl vikhin three calendar nonYhs after the tlecedenY s tleath, a five Dercent tl3scount of
khe kax Daitl is allowad.
PENALTY: The 15 oerc¢nt tu annesty non-oarticioaYion oenaltv is cowputetl on the total of khe tan antl 3ntarest assessed and not
oaitl before Jan. 1B, 1996, the t3rsk tlay after khe end ef the tu awnesty period. This non-parYicipation
OenalkY is aooealable in khe sane nanner and in the the sane time period as vou voultl a00ea1 the Ym� antl interesk
that has been assessetl as intlicatetl on this notice.
INTEREST: InteresY is charged be6innina with first day of tlelina�ancv, or nine oonths and one dav froe She daYe of
tleath� to the date ot oavnank. Tarzes whic� becaee delincuenY before Jan. 1. 1982. �ear inkerest at the rate of
six oerceni oer annun calculated a4 a tlailv rate of 0.000164. pll taxes rhich becane delinquent on antl after
Jan. 1. 1982, will bear inte�est aY a rete vhich varies from vear ko year w3t� khe �ate announretl bY Me
PA Oepartnent of Revenoe. RaYes for 1982 throueh 1999 can be founA in the Pannsvlvan3a Nesitlent Insiruckion
Booklet (REV-150ll, tM1e Pennsvlvania Noo-resitlent Instract3on Booklek (BEV-1136) or on the Oeparbent of Nevenue
Web site vw.revenue.stete.pa.us. The a0nlicable interesi rakes for years 2000 through 2012 are:
Interest Da31v InteresY pailY IntaresY DailY
Year Rate Factor Year Rate Facfor Year Rate Fac4or
2000 BY. .000219 2001 9Y. .00024"/ 2002 6X .000164
2003 5Y. .000137 2004 4% .000110 2005 SX .U0013]
2006 7% .p00192 200� 8X .000219 2008 1X .000192
2009 59. .000p13g21 2010 4% .000110 201] yq .000082
?��nterest 3s calculafetl as�follows:
INTEREST = BALANCE OF TA% UNPAIO X NUMBER OF MYS DELINpOENT X pAILY INTEREST FACTOR
15 tlays
--Any notice 3ssuetl aRer She taz beco�es delinquent �ill reflect an inkerest calculaY3on So on Y�e
bevontl the date of the assessnenY. If oaynenS is matle afker the interesS comoutation tlaSe shwn
noYice, adtlitional 3nterest nust be calculatetl.