HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU oF INDIVIDUAL inxES ���(����r��i'a-�SrLLOWANCE OR DISALLOWANCE r DEPARTMENTOFNEVENUE
INNERITANGE TA% DIVISION GF�N�fASSESSMENT OF TAX ���1
PO BOX 280601
RE6ISTER OF 6'liLLS REV•1547 IX AFP �o3•�s�
HARNISBURG PA 17128-0601
1013 JUl_ 12 PII 2 200ATE 07-15-2013
ESTATE OF KAUFFMAN GERALD D
CLERK OF DATE OF DEATH 02-16-2012
ORPHANS� COURT FILE NUMBER 21 12-0244
WOLF ESQUI NnrHaNCUht�ERLAtdD CO., PA pCNNTV lO1BERLAND
LO W HIGH ST APPEAL DATE: 09-13-2013
CARLISLE PA 17013-2922 (SeereversesideunderObjectinns)
Amount Remitted
MAKE CHECK PAYABLE AND REMI7 PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE ____ �-► RETAIH LOWER PORTION FOR YOUR RECORDS H
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ES7ATE OF: KAUFFMAN GERALD DFILE N0. :21 12-0244 ACN: 101 DATE• 07-15-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R¢al EsYate (S<hedule A) <1� .00 NOTE: To ensure oropor
2. Stocks and BonES (ScheEule B) �Z� 8.616.39 creEit to your account,
.�� Submlt the upper Oortlon
3. Closely Held SYOCk/Partnership InteresY (SCh¢EUl¢ C) C3> of i�is form with your
4. Mortgages/Notes ReceSvable (Schedul¢ D) (4) •�� tax payment.
5. Cash/Bank DeposiYS/Misc. Parsonal ProperYy (ScAetlul¢ E) (5) 141,776.20
6. Jointly Owned Proporty (S<hedule -F) �6� 131 .66
7. Transfers (ScheOUle G) ��� 37�536.97
e. ToYal Assets (g) 188.061 .22
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funoral Expenses/AOm. Cosis/Mfsc. Expenses (SChedule H7 �y� 0 .07 4
30. OeDts/MOrtga9e LSabilitSes/L1ens YS<hoOUle I) (10) 539.86
13. ToYal DetlucFions �11� 20,615. 10
12. Net Value of 7ax Roiurn �lZ� 167�446. 12
13. L�aritablo/GOVernmenFal BequesYS; Non-elected 9113 TrusFS (Sch¢EUle J7 �1;� .00
14. Not Valuo oF Estato Sub�ect ta Tax �ly� 167,446. 12
NOTE: If an assessment was Sssued previously, Lines 14, 15, 16. 17. 18 and/or 19 will
reflect fieures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. AmaunY ot lfne 14 at spousal rate (15) .00 X 00 .00
16. Amount of LSne 14 Yaxabl¢ af llneal raYe (167 ���-G�R - » X 04b = 7�535.08
17. Amouni of Line 14 at sibling raYO (17) - �� X 12 .00
18. Amount of Lina 14 taxaEle at collatoral rate (18) .00 X 15 . 00
19. Principal Tax Dua �19�' 7�535.08
TAX CREDITS:
PAYMENT RECEIPT DISCDUNT <+)
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
05-16-2012 CD015980 376.75 8,000 .00
TOTAL 7AX PAYMENT 8,376.75
BALANCE OF TAX DUE 841 .67CR
INTEREST AND PEN. .00
TOTAL DUE 841 .67CR �
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTEO AS A CREDIT (CR), YOU MAY BE DUE�
FOR LALCULATION 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
enjoymentto collateral beneficiaries of the decedent after the expiration of any estate for life or years;the Commonwealth
hereby ezpressly reserves�theTght 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[o:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tau credit not requested on the tax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available from the departmenYs web site at
www revenue state.pa.us,any Register of Wills or Revenue District Office,or from the departmenYs 24-hour forms ordering
service: 1-800-362-2050;services tor 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[o 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 boardof�eals state pa us on or before the appeal date identifed on the front of this no[ice.
Or sending a written protest to: PA Department of Revenue,Board of Appeals, PO BOX 281201,Harrisburg 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 assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taues,ATTN:Post Assessment Review Unit, PO BOX 280601,Harrisburg PA,17128-1021, Phone(777)787-6505. See page 4
Instructions tor Inheritance Tau Return for a Resident Decedent(REV-1501)for an explanation of administratively correctable
QROfS.
DISCOUNT: If any tax due is paid within three calendar months after the decedenYs death,a tive 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 retes 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 taz becomes delinquent will reflect an interest calculation to 15 days beyond the date of the
assessment. If payment is made after the interest calculation da[e show on the Notice,additional interest must be calculated.