HomeMy WebLinkAbout04-26-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
BUREAU oF INOIVIDUAL TaxES OF DEDUCTIONS AND ASSESSMENT OF TAX
INHERITANCE TAX OIVISION � REV-154] IX AFP (03Q3)
PO BOX 280601
HARRISBURG PA 17128-0601
R€CORDi:D 1'��j�� oF DATE 04-29-2013
REGI.c7�I�i�.li GF �;�>';',.(_S° ESTATE OF WYDICK EDNA A
DATE OF DEATN 10-31-2012
10i3 APR 26 Pf� 1 CS FI�E NUMBER 2� 12-12»
COUNTY CUMBERLAND
ANOREW C SHEELY ESq CLE12iC l)i ACN 101
127 S MARKET ST ORFHANS� CQUI'�T APPEAL DATE: 06-28-2013
PO BOX 95 'fu p�pt�e!1 (See reverse side under Objecrions)
MECHANICSBURG PAQYl935-'v�B�79� ���•. �'f, pwount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CUT ALONG 7HIS LINE ____ �► RETAIN LOWER PDRTION FOR YOUR RECORDS F
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: WYDICK EDNA AFILE N0. :21 12-1277 ACN: 101 DATE: 04-29-2013
TAX RETURN WAS: C X) ACCEPTED AS FILED C 7 CHANGED
APPRAISED VAIUE OF RETURN BASEU ON: ORIGINAL RETURN
1. Real Eskate CSehetlule A7 (1) •�� NOTE: To ensure proper
2. Stoeks antl Bontls (Schedule B) �z� .00 credit to your account,
.00 submit the upper partion
3. Closaly Held Stock/Partnership Interest (SChetlule G C3) of thls form with your
4. Mort9ages/Notes Receivable (S<hedule D) (47 •00 kax payment.
5. Cash/Bank Deposits/Mis<. Parsonal Property (Schedule E) (57 Sr470.08
6. Jointly Ownetl Property CScheaule F) �6� 9.093.31
7. Transfers (SChedule G) ��� 303.209.42
e. Total Assets (e) 317.772.81
APPROVED UEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (SC�eEUle H7 �q� 5.379.57
10. Debts/MOrt9a9e LSabilitles/Liens (Sehedul¢ D (10) 2.501 .28
11. Total DeductSons C11) ��880.85
12. Net Value ot Tax Rekurn �lZ� 309.891.96
13. Lharitable/GOVernmental Baquests; Non-elected 9113 Trusts (Schedule J7 �1;7 .00
14. Net Value of Estate Subiact to Tax �ly� 309.891 .96
NOTE: If an assesseent was issued previously, Lines 14. 15. 16, 17, 18 and/or 19 will
refleet fieures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Lina 14 at spousal rate C15) •00 X 00 = .00
16. Amount of Lina 14 taxable at lineal rate C167 ;�Q•R91 -9f' X D45 = 13�945.13
17. Amount of Lina 14 at siblSng rate (17) -�� X 12 = .00
18. Amount of Line 14 taxa6le at collakeral rate C18) . 00 X 15 = .00
19. Principal 7ax Due �19�= 13,945. 13
TAX CREDITS:
PAYMENT RELEIPT DISCOUNT C+) qMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
01-16-2013 CD017063 689.47 13.100.00
03-06-2013 CD017280 .00 155.68
TOTAL TAX PAYMENT 13,945.15
BALANCE OF TAX DUE .02CR
INTEREST AND PEN. .00
TOTAL DUE .02CR
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTEO AS A CREDIT (CR), YOU MAY BE DUE
FOR CALCULATION OF AODITIONAL INTEREST. A REFUNO. SEE REVERSE SIOE FOR INSTRUCTIONS.
RESERVATION: Estates of dacetlenks tlyinp on or before Oec. 1Z, 1982 -- it aryr FuSUre interast 3n the estate 9s kransfarretl
in oossession or enjay�ent to Class B (collaterall beneficia�ias of the tl¢cedant aRer the exoiration of any estate for
life or for years, the Cowworiwealth �ereby exprasslv rese�ves th� ri9�t to apora3se anA assess kransfe� Inheritance Taxes
at the lavful Class B (collab�all raYe on any such fuYUre inNresY.
PURPOSE DF
NOTICE: To tulfill the requirenents of Section 2140 of the Inheritence antl Estate Tarz Act, Act 23 of 2000. Q2 P.S.
Section 9140). �
PAYMENT: Dekach the top port3on of Yhis noY3ce antl subnit v3th you� pa�anY to the RopisYer oF Wills orinked on khe reverse s3tle.
--Maka check or noney order pavable to: REGISTER OF WILLS, p6ENi.
Failure to oav khe kax, interesY, antl Oenaltv tlue nay result in the filinp of a lien ot recorA in the aopro0riate county,
or the issuance of an Ornhan's Court citation.
REFUNO (CR): A refund of a Sax cretlit. which was not raquestetl on the Tarz Return, �ay be requested bv co�pletine an
"AOalicafion fo� Retund of PennSYlvania lnheritance antl Estate T�^ (REV-1313). Aonlications are available from
the deoarknent'S web site ak ww.�evenue.stake.0a.us. any Negistar ot Wills or Ravenue Dist�ict Office, or from the
deoartnent's 24-hour answerine service: 1-800-362-2050; services tor taxoavers wi4h special hearing and/or
sneaking neetls: 1-800-447-3020 (TT onlv).
OBJECTIONS: Any parYy in inte�est nok sakisfied with Yhe a00raismenY, alloranca or tlisallwance of tleductions o� assassnent of taz
(including tliscount or inYerest) as shown on this notice say obiecY rithin 60 davs of the date of receiok of this nokice
by:
A) ProYest to the PA �epartnant of Revenue. Boartl of Aoneals, by filinB a orokest onl3ne at
ww.boa�dofa000els.5iate.0a.us on or before Yhe 60 tlaY aoaeal period exoires. In ortler for
an e ec ronae oro es o e valitl, you mvst receive a confir�ation nunber anG vrocessetl data fron khe
Boartl of AVDeals web site. You nav also send a vrittan orotest ko PA DeoarYVent ot Revenue. Boartl of Aooeals
P.O. Box 281021. Harrisbure. PA 17128-1021. PeYiYions �m nok be faxed: or
B) Have tbe nattar deYerninetl at the autlit of the Dersonal reoresentative's acrount: or
pp�,�IN_ C) Apoeal to the Orohans' Court.
ISTRATIVE
CORRECTIONS: Factual errors discoveratl on Yhis assessmenk shoultl ba adEressetl in vriting to: PA OeOartmenY of Revenue,
Bureau of Indivitlual Tazes, ATTN: Post Assessnent Review Un3t. P.O. Box 280601. Narrisburgr PA 17128-0601
or call (717) ]e]-6505. See Paee 4 ef "Instructions tor In�eriYance Tu Return for a Resident
Deeetlent" (REV-150ll for an exolanafion of administrativelY correc[able errors.
UISLOUNT: If anv taz tlue is pa3d wiihin three calentla� nonths afker the tlecetlenY s tleaYh, a five oercenk discount of
khP td% p21d 15 8110Mltl.
PENALTY: The 15 oercenk kax amnestv non-participation penaltv is co�putad on khe total of the tax antl inte�esi assessed and not
oaitl before Jan. 18, 1996, the first dav afier t�e and of Yhe tat a�nesty Oeriotl. This nen-oarkici0ation
oenalty is aooealable in the sa�e �anner and in the the sa�e ti�e oeriod as you voultl aooeal the k� and interest
that has been assessetl as indicaYetl on This notice.
INTEREST: Inte�est is charged bepinnin9 wiYh first tlav of delinuuency, or n3ne �onYhs antl one Eay fron the date of
d¢ath, to the date ot paywent. Taxes vhich becane tlelinpuant before Jan. 1. 1982, bear 3nkerest ak Yhe reke of
six percent per annun <alculaked at a dailv rate of O.D00164. I111 tarzes which becane tlelinouent on antl after
Jan. 1. 1982, w311 bear interesk at a rake vhich vaHes fro� vear to year with the rate annauncetl bY the
PA Deoarieenk of Revanue. Rates for 1982 throuph 1999 can be fountl in the Pennsylvania Resident 7nrtruction
Booklet (REV-150U. the Pennsvlvania Non-resident Instruction 6oaklet (REV-P36) or on the Departnent of Bevenue
Web sita vw.revenue.stake.Da.us. The aoulicable inkerest rates for years 2000 through 2012 are:
Interest Oaily Inferest Oailv Int¢rest Oailv
Year Rata Factor Year Ra4e Factor Year pake Factor
2000 B% .000219 2001 9Y. .00024] 2002 bY. .000164
2003 5Y. .00013] 2004 4X .BU0130 2005 5% .000137
2006 7Y. .000192 200] BY. .000219 2008 1Y. .000192
2009 5% .00013] 2010 4Y, .000110 2011 3q, .000082
za z z
-- nterest 3s celculated as�follows:
INTEREST = BALANCE OF TAX UNPAIO % NIIMBER OF ¢4V5 OELINVUENT X MILV INTEREST FACTOR
15 tlavs
--Anv notice issuatl after the tax becoses delinquent will refleci an interest calculat3on to on fhe
beyond the tlaYe of the assesswent. If oavmenS is matle after the interest comoutation tlafe shown
nofice, atltlitional 3nterest oust be calculaSed.