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NOTICE OF INHERITANCE TAX ::i �� ';' �lennSV�Van�a
APPRAISEMEN7, ALLOWANCE OR DISALLOWANCE � �
BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX DEPARTMENTOFREVENUE
INHERITAN[E TAX OIVISI�N
PO BOX 280601 REV-154] IX AFP (U3-13)
HARRISBURG PA 11128-06D1 RECU���C �[j'f/�� n�
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RE61S7E�; 0€' 1'�u'n!rf� o�-os-zois
� ES7ATE OF HELMAN JOSEPHINE M
t013 JUI. 12 P� ��T�31F DEATH U3-27-2013
FILE NUMBER 21 13-0384
DANIEL P HELMAN CLEFiti Ei�- CDUNTY CUMBERLAND
1115 ENTERLINE RD ORPHAPdS� CEl(I��r � APPEAL DATE: 09-06-2013
HARRISBURG PA 17110 CUMBERL�aPdD C�., �'t;� (SeereversesideunderObjections)
Amount Remftted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ____ �-► RETAIN LOWER PORTION FOR YOUR RECORDS (-�
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMEN7, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: HELMAN JOSEPHINE MFILE N0. :21 13-0384 ACN: 101 DATE: 07-08-2013
TAX RETURN WAS: ( J A�CEPTED AS PILED ( XJ CHANGED SEE ATTACHED NOTICE
APPRAISE� VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (S<hedule A) , (1) •DO NOTE: To ensure praper
2. Stocks anA Bonds (Schedule B) �2� ,OU cretlit to your attount,
3. Closely Heltl Stock/Partnership Interest (Schedule C) �3) .Q� submit the upper portion
of this form with your
4. MorSgages/NOtes Receivabla CSchetlule D) �G� .00 tax payment.
5. Cash/Bank �eposiks/Misc. P¢rsonal Property (Schedule E) (5) 217��588. 19
b. Jointly Owned Property (Schedule F) �6� .00
7. Trensfers CSChetlule G) C7� .00
e. Total Assets (e) 217.388. 19
APPROVED DEDUCTIONS AN� EXEMPTIONS:
9. Funerel Expenses/Atlm. Costs/Misc. EXpenses (S<hetlule HJ �q� 1 880 DO
10. DebtslMortgage Liabilities/Liens (SChetlule I) �Ip� . 00
11. Total Deductions �jl� 1�880.00
12. Net Value of Tax Return �Lp� 215,508. 19
13. CharStable/Governmental Bequests; Nan-elecietl 9113 Trusts CSc�etlule JJ �13� _ . 00
14. NeY Value of Estate Sub3e<t to Tax �14� 215.508. 19
NOTE: If an assessment was issuetl pr¢viously, Lines 14, 15, 16, 17. 18 and/or 19 will
reflect figures that include the total of all returns assessed to date.
ASSESSMENT DF TAX:
15. Amount at Line 14 >t spousal rafe (15) .00 X 00 - .00
16. Amount ot Line 14 Taxable at lineal rate (16) ���+•r+�R 19 X 045 = 9�697.87
17. Amount of Line 14 at sibling rate (177 . 00 X 12 - . �0
18. Amount of Line 14 taxable ai collateral rate (18) . 00 X 15 = . DO
19. PrinciPal Tax Due �19�= 9�697.$7
rax cRenirs:
PAVMENT RELEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
PAYMENT MUST BE MADE 9Y 12-27-2013r . TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE g,bg�,87
INTERES7 ANU PEN. . 00
TOTAL DUE 9.697.87 ^
^',/
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL �UE IS REFLECTED AS A CREDIT (CRJ, YOU MAY BE DUE _ �Y�1
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE 52DE FOR INSTRUCTIONS. ���
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RESERVATION: Estates of decedents dying on or before Dec. 12, 1982-if any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent aker the expiration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
future interest.
PAYMENT: Make check or monley order payable t tl REGISTER OF WILLmAGENT e Register of Wills Indicated on the front of the notice.
REFUND(CR): A refund of a tax credit not requested on the tau return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Taz(REV-1313). Applications are available from the departmenYs web site at
www.revenue staLe.pa:4�,any Register of Wills or Revenue District Once,or from the departmenYs 24-hour forms ordering
service:1-800-362-2050;services for taxpayers with special hearing and/or speaking needs:1-800-4473020(TT only).
Please allow 4-6 weeks trom the date a refund was granied to arrive.
OBJECTIONS: Any party in interest no[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 boardofaooeal�e oa us on or before the appeal date identified on the front of this notice.
Or sending a written protest io: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[o the Orphans'Coud.
ADMINISTRATIVE Errors diswvered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit,PO BOX 280601,Harrisburg PA,17728-1021,Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Return for a Resident Decedent(REV-1501)for an explanation of administratively correctable
errors.
DISCOUNT: If any tar due is paid within three calendar months atter the decedenYs death,a five percent discount of the taz paid is allowable.
INTEREST: Interest is charged beginning with firsl day of delinquency,or nine months and one date from date of death,to the date of
payment. Annual interes[rates are available on Form REV-1611,available at www revenue state oa.us,or upon rquest by
calling 1-888-726-2937.
� Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELIN�UENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the
assessment. If payment is made aker the interest calculation date show on the Notice,additional interest mus[be calculated.
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� �� pennsylvania lNHERITANCE TAX
��' DEPARTMENT OF REVENUE
EXPLANATION
BUREAUOFINDIVIDUALTAXES . OF CHANGES
BUREAU OF INDIYIDUALTAXES '
DEPT.280601
HARRISBURG,PA 17128-0601
DECEDENT'S NAME FILE NUMBER
Josephine M Helman 2113-U384
REVIEWED BY ACN
Tamika Washington 101
ITEM
SCHEDULE Np, EXPLANATION OF CHANGES '
A 1 The value of this item has been suspended from the appraisement of the return until the
final value can be determined. A supplementai return must be filed when the value of
the suspended item is determined.
The department will allow an estate to suspend the valuation of real estate on the
original and timely filed inheritance tax return for up to 15 months. The 15 month period
includes the nine months after which the inheritance tax return becomes delinquent
- plus the additional six months filing extension. When the property is sofd after the
inheritance tax return is timely filed and the suspension requested, the estate should
then report the arms-length sales price on the supplemental inheritance tax return. If
the real property is not sold within 75 months of the date of death, an estate will have to
report an alternate means of establishing the value including a professional appraisal of
the common level ration value.
N Total on Schedule H was not correctly carried forvvard to recapitulation page.
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