HomeMy WebLinkAbout07-01-13 T _ _ .
BUREAU OF INDIVID Tp 5� � . � � NOTICE OF INHERITANCE TAX � pennsylvania
INHERITRNCE TWC DIVI�CU��.���-P� �� �' '� ���"""A�AISEMENT, RLLOWANCE OR DISALLOWANCE ei' DEPARTMENTOFREVENIIE
PO !OX 280601 1� - s't � p`OEDUCTIONS, AND ASSESSMENT OF TAX ON REV4548 IX AFP (12d2)
HARRISBURGPA17128-06�E�ij�� � �-ilV1 ,;P� O ,�
JOINTLY HELD OR TRUST ASSETS
,'��i3 ��U��_ 1 ���1 � Ju DATE 07-01-2013
ESTATE OF SCHAD � HELEN A
DATE OF DEATH 07-11-2012
4�E(:.�� U;��. FILE NUMBER 21 12-0813
OftPHAtJS� COUR'1 COUNTY CUMBERLAND
SSN/DC 507-16-9593
DENNIS ����p��q�yU GO., P�+� ACN 12143552
310 SHATTO R APPEAL BY DATE:OS-30-2013
CARLISLE PA 1701�����3-2139 (SeerwersesideunderObjections)
A�ount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
�'��. REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LKNE � RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1548 EX AFP �[12-12) �,
NOTICE OF kNNERITANCE TA�( APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS� AND ASSESSMENT OF TAX ON JOINTLY HELD OR 7RUST ASSE7S
' DATE: 07-01-2013
ESTATE OF:SCHAD . HELE�J A DATE OF DEATH:07-11-2012 COUNTY:CUMBERLAN�
i
FILE NO. : pl 12��:-0813 S.�/D.C. NO. : 507-16-9593 ACN: 12143552
TAX RETI�RN WAS: (X) �'�.. ACCEPTED AS FILED O CHANGED
i
. ', JOINT OR TRUST ASSET INFORMA7ION
FINANCIAL INSTIT�ITION: MEMBERS �� IST FCU ACCOUNT NO. : 313945-11
TYPE OF ACCOUNT: �� ( )SAVIN6S � ( JO CHECKIN6 ( )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED�� 09-15-2007
Account Balance �� 1 .115.37 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject t� Tax i 557.69 UPPER PORTION OF THI$ NOTICE
Debts and Deductions ' i .00 WITH VOUR TAX PAYMENT TO THE
Taxable Amount i 557.69 REGISTER OF WILLS AT THE
Tax Rate r �� .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 25.10 . OR MONEY ORDER PAVABLE T0:
�, "REGISTER OF WILLS. AGENT."
TAX CREDITS: '�
PAYMENT RECEIPT DISCOUNT (+) qMOUNT PAID
DATE NUMBER I INTEREST/PEN PAID C-)
08-20-2012 C 016408 1 .26 25. 10
� '�. TOTAL TAX PAYMENT 26.36
�'��. BALANCE OF TAX DUE 1.26CR
'�, INTEREST AND PEN. .00
. '� TOTAL DUE 1.26CR
I
� IF PAID AFTER THAS DATE. SEE REVERISE FOR CALCULATION OF ADDITIONAL INTEREST. � _'�M�\
IF TOTRL DUE IS qEFLELTED AS A "CR�UIT^ (CR), YOU MAY BE DUE A REFUNO. •���
SEE REVERSE SIDE ''-0F THIS FORM FOR kNSTRUCTI0N5.
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PURPOSE OF
NOTICE: To fulfill tha raquire�ents of Section 2;40 of 4he Inheritanee anA Estate Tax Rct, Act 23 of 2000. (12 P.S.
Saction 9140L .
PRVMENT: Oataeh the toD Dortion of t�is notice and sub�ii with vour Dav��nt to the ftepister of Wills orinietl on i�e
reverse sitle. Maka c�eck or �onav o�der payable to� Repistar of Wills. 4pant.
Failura to oaY the taxr interes4 and Do�elty dua wav rasult in th¢ filinp of a lien in the appropriaYe
countY or the issuanca of an Orphen's Co�rt eiiation.
REFUNO (CR)v A refuntl of e taz cradiY, whieh rss not raeu�stetl on the tuc return, �ay be rayuasiatl by ewolatine an
"Anpiieaiion fer R�funtl of P�nnavlranis Inheritencs and Esiata Tex" (REY•1i13). �oalieations ara availabla fro�
tha Dw��l�ant's WaE sita at MM.revanua.aLata.Ve.us. ary R�YYstc� of Wiils or R�vanu� DisYrict Offica or froe the
Daoart�ent's 24-hour ansrarinp�s�'vi ce: 1-! 0- 6 -2050; s�rvicaa for tasoav�rs with spacial bearinp anA/or
soaakinp needs� 1-800-447-3020 CTT enly).
OBJECTIONS� Am oariy in intarazt not satisfietl wikh t�e aanrais�enk. allwanea or disallawenea of detluctionz or sssass�ant of i�
c�o�i�etoe ei:oo�ot or intarest) as shown on this notica �ev ab3ect viYhin 60 deys of tha tlste of raeaiVL of this notice
bv:
A) Protest to t�a PA Daoa�t��nt of Revonue. BoerE of �ppaels by filinp a orotast onlina at
www.0oartlofaw�#1a.sfaN.Da.us on er bafera tM 60•Cay anvaal omiotl axo3res.
In ord�r for`m a N;rsnle protest �o ba valid. vou �USl�N6�lv1 a cenf5r�ation nwbar and vrocassetl tlate
fro� tha loard af ADO�als W�b siH. You �ev also smG e rri�t�n nrot�st to PA Deo�rtunt of Rwanue,
loard af ADVa+ls. PO iec 261021, X�rriaburp, PA 1712i-IU21. PetitTOns �w nok be faxsd; or
B) Elaet to hara tha �attar dataninatl at the audit of the paraonal reDresanLativa aceount; or
Ap1IN- C) �ooaal to t�a Orohans' Court.
ISTRATIVE
CORRECTIONS� Facival errors discoverod on thiz assazsunt shoulE ba atltlrossetl in vritine to� PA Depart�ent of Revenue,
Bureeu of Indivitlual Tarz�s. �TTN: Post Assass�anY Raviav Unit. PO Box 2l0601. Narrisbure� PA 17128-0601
or cell (717) 787•6505. Sae Papa 4 of "Instructions for Inheritence Tu Return for e Residant Decedent" (kEV-1501)
for en acplaneLion of atl�inistrativelv correckabla errora.
OISCOUNTv If anv tu dua iz paitl wit�in three calentlar �ontha after the tlecetlent's death, a five oarcant discount of t�e tax vaitl
is allowaC.
PEWILTV: Tha 15 oercant tax a�nastv non-narticination penaltv is co�nuted on khe total of 4he tarz and interast assessetl antl noi
oaitl before Jan. 18, 1996, the first tlay after the and of thc 4ax a�nastv oariod. This non-oarticioa4ion
oenaltv is aooaalable in t�e sa�e �anner and in 4he iha sa�e ti�a oeriotl as rou would apoeal the !ax and interast
t�ak has been assassed as ind4cataG on this noiiea.
INTEftEST: Interest is eherped bapinninp rith first Aav of tlelinquanev or nina �onths antl ona tlao�
fro� !he daie ot Aaath to tha tlsta of pav�ant. Tvices v�ic� E�ce�� tlalinnuant before Jan. 1. 1982.
bear intarast at tha rata.of six narcent ner annu� calculakad at e d�S1Y rata of 0.000164.
R11 t�es which beera tlalinouent on or after Jan. 1, 1982 aill bear interast at a rate whieh varies 4ro�
vear to vear with tha rata announcad bv the PR Oapart�ant of Ravenue. Rates far 1982 throuah 2806 can be
Faund in !�a Pennsvlvania Razitlant Instruction Booklek CREV-1501), tha Pennsylvania Non-Rcsident Instruction
Booklet (REV-1736) or on the WoarLent of 8evenue Wab site ww.revenuo.stske.Ya.us.
The aoVlicehla intarast rates for 2007 threuph 2013 �ra�
� Intarest Dailv Intarest Oailv Intarest Dailv
Year Rate Factor Y�ar Rate Factor Y�ar Rate Faetor
2001 BX .000219 2008 1X .000192 2009 5Y. .000137
2010 4Y. .000110 2011•2013 3% .000082
Intarest is ealeulatatl az follws:
INTEREST = BALANCE OF TNC WFAID % NUMBER OF MVS DELINGUENT X MILY INTEREST FACTOR
Aro notice issuad after 4he 4ax baco�as delinnuant will reflact an interest calculation ko 15 tlavs
beYOntl the tlata of the assess�ent. If DaY�enY is �eEe after the inYeresY co�putation tlate shwn on Yhe
noYice, adtl3tional interest �ust be calculatetl.