HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX � pennsylvania
Bl1REAU OF INDIVIDUAL TAXES AP � Nj. ALLOWANCE OR DISALLOWANCE - DEPARTMENTOPREVENUE
INHERItANCE TAX DIVISIUN �Ti�OA��� �SESSMENT QF TAX - REV-1547 IX AFP (03-13)
PO BO% 280601 R�jI,ST�R OC �rift �J
HARRISBfIRG PA 1]128-0601 � i L
`''I`J J�� �� �` ` � �ESTATE OF KERSHNERODONNEL ANNAMAE L
����K ��_ OATE OF DEATH 11-01-2012
�RPHANS� CO(JRT CDUNTYUMBER CUMBERLAND
ERNICO ESQ JEFFREYCUA'MBERLA(�j� �O (�ppCN 101
3401 NORTH FRONT ST APPEAL DATE: 09-13-2013
PO BOX 5950 (5eereversesideunderObjeckons)
HARRISBURG PA 17110-0950 Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTH6USE SQUARE
CARLISLE PA 17013
CUT ALDNG THIS LINE �---► RETAIN LOWER PORTION FOR YOUR RECORDS t--
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REV-1547 EX AFP t02-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS ANO ASSESSMENT OF TAX
ESTATE OF: KERSHNERODONNEL ANNAMAE LFILE N0. :21 13-0548 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: C X) ALCEPTED AS FILED C ) LHANGED
APPRAISED VALUE OF RETURN BASED ON: �RIGINAL RETURN
1. Real Estaie CSchedule AJ C1) •�� NOTE: Ta ensure proper
2. Stocks and Bonds (SChedule e) �y .UU credit to your accouai,
.00 submiY the upper portion
3. Closely Held Stock/Partnership Interest (Schetlule C7 C3) oF this Form with your
G. Mortgages/NOtes Reeeivable (S<hedule D) (4) •00 tax Payment.
5. Cash/Bank Oeposits/Mis<. Personal ProperYY (SChedule E) (5) .00
6. Jointly Owned Property (Schetlule -F) �5� .00
7. Transfers CSChetlule G7 ��� 41.675.29
e. Tota1 Assets [s) 41 .675.29
APPROYED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Misc. Expenses (5<hetlule H) �9� 2.015.00
10. D¢bks/Morkgage Liabilities/Liens CSChetlule U (10) . 00
11. Total Deduckions �11) 2r015.00
12. Net Value of Tax Return �1z� 39.6(>0.29
13. CharitableJGovarnmental Sequests; Non�-electetl 9113 Trusts (SChetlul¢ J) �13� 00
14. N¢t vaiue or Estate subiect co rax �14� 39,66D.29
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount cf Line 14 at spousal rate (15) .00 X 00 = .00
16. Amount of Line 14 taxable at lineal rate (16)- ;Q•��� -�� X 045 = 1.784.71
17. Amount ot Line 14 at sibling -rete (177- -�� X IZ - .00
18. Amount oF Line 14 YaxaDle at collateral rate (18) . 00 X 15 = .00
19. Principal Tax Due �19�= 1 �784.71
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pryOUNT PAID
DATE NUMBER LNTEREST/PEN PAID (-)
05-10-2013 CD017593 .00 1 ,784.71
TOTAL TAX PAYMENT 1 ,784.71
BALANCE OF TAX UUE .00
INTEREST AND PEN. .00 �
TOTAL DUE .00
• IF PAID AFTER DATE LNDICATE➢, SEE REYERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAV BE DUE
FOR LALCULATION OF ADDITIONAL INTEREST, A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Estates of deceden[s dying on or before Dec. 12, 1982-if any future interest in the estate is transferred in possession or
enjoyment to collsteral-beneficiaries of the decedent af[er the expiration of any estate for lite or years;the Commonwealth
hereby ezpressly reserves[he right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
future interest.
PAYMENT: Detach ihe 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 to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit not reques[ed on the tax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tau(REV-1313). Applications are available from the departmenYs web site at
www revenue stat .Q_pa.u�,any Register of Wills or Revenue District OKce,or irom the departmenCs 24-hour brms ordering
service:1-800-362-2050;services for 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 to 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 no[ice may object within 60 days of the date of receipt of this notice by:
A) Filing an appea+online-at www boardofappgals state oa us on or before the appeal date identified on[he front of this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals, PO BOX 281201,Harrisburg PA 1 71 28-7 021;
B) Having the matter de[ermined at audit of[he account of the personal representative;or
C) C)Appealing[o the Orphans'Court.
ADMINISTRATIVE Errors discovered 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, 17128-7021,Phone(717)787-6505. See page 4
Instructions for Inheritance Tar Return for a Resident Decedent(REV-1501)for an explanation of administratively correctable
errors.
DISCOUNT: If any tax due is paid within three calendar months after the decedenYs death,a five percent discount of the tau 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 rates are available on Form REV-1611,available at www revenue state oa us,or upon rquest by
calling 1-888-728-2937.
Interest is calculated as tollows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued atter the[ax becomes delinquent will retlect an interest calculation to 15 days beyond the date of the
assessment. If payment is made atter the interest calcula[ion date show on the Notice,additional interest must be calculated.