HomeMy WebLinkAbout07-12-13 ` NOTLCE OF INHERITANCE TAX � pennsylvania
&UREAU Of INDIYLDUAL TAXES APPRAISEMEN7r ALLQWANCE UR DISALLOWANCE ■ DEPARTMEN70FpEVENUE
zxxEattt.rxE rnx ntvtsiai QF nEDUtTTONS AND ASSESSMENT OF TAX rA�� REY-1541 IX AFP <�a-is�
PD BOX 288681
NpRR}S6URG PA 17128•0601
DATE 07-08-2013
ESTA7E OF BAER JOSHUA M
DATE OF DEATN 09-0$-2612
FILE NUMBER Z1 13-0336
COUNTY CUMBERLAND
RQ&ERT P KlINE AGN 1�1
714 BRIDGE ST APPEAL DATE: 09-Q6-2013
Po BOX 461 (SeereversesideunderObjecrions)
NEW CUMBERLAND PA 17�70 Anount Ro�ittad� �
NAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTH�USE SQUARE
CARIISI.E PA 17013
CUT ALON6 THIS LINE .___ �► RETAIN LOWER PORTION_F�R YOUR RECORDS t—
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REY-1547 EX AFP {p2-13} NOTICE 4F INHERITANCE 7AX APPRAISEMENL A��4WANCE OR
DISALL4WANCE OF DEOUC7IQHS AND ASSESSMENT OF TAX
� ESTATE OFo BAER JOSHUA MFILE N0. :21 13-0336 ACMs 101 DATE: 07-08^2013
TAX RE7URN WAS: C 1 ACCEPTED AS FT�ED t )O CHAN6ED SEE ATTACHED NOTIGE
APPRAISE6 YALUE OF RETURN BASED ON: ORI6INAl RETURN
1. Real Eskate CSChedule AJ (1) •0� NOTE: Tq snsu�e proper �
2. Stocks a�d Bonds <SChatlule e) �z� .00 cre01t te your ■ccounY,
00 sube�St the uoDar portion
3. Closely Ha1C StocklPartnersh3a interast {Stiradule C} [3} of thSS form uith yeur
4. Mortpa9as/NOtas Re<aivable CSchetlule D) C4) •00 Sax Peyment.
5. Cash/Bank DapostYS/Misc. Personml Prope�ty (SChpdula E7 (57 2�(54.05
S. Jointiy �xnad Proparty {Schaduia F} �5} �0�
7. TransFers LSChetlula G1 �7} .06
8. 7ota1 Assets ca) 2.654 05
APPROYED DEDUCT20NS AND EXEXPTIONS:
9. Funaral ExVenses/Adm. COStsIMisC. Expensas (SChqdule H} �qy 16.934.72
10. Debts/Mort98p9 Liab111tSes/LSans (SChedule I) (10) 1 .�56.25
11. Total DeAU<tions Q ll 12r29D.97�
1z, Net vaiue ot rax rsaturn � t12} 9,636.92-
13. Charitable/GOVernmantel Baouests; Non-alaetetl 9113 Trusts (S<hequle J3 �yy� •00
14. NeY Value ot Extate Subiact Tp 7ax �14� 9.636.J2-
NOTE: If an assessRent xas issued Freriously. lines 14, 15: 16, i7. 18 sodtor 19 xill
reflaet fipures that include the total of all returns assessed to date,
ASSE55MENT OF TAX:
15. Amau�t of Line 14 at spousai rate CX5? .�0 X 0(J = .011
76. Amount of tine 14 taxabla at lin¢al rata t16? -�� X 045 � .00
17. Amount oF LSne 14 at s1611np rate C17J -d� X 12 � .00
16. Amount of Line 14 Yaxable at collaYaral rate C18) .00 X 15 = «00
19. PHncipal iax Dus � �ig>= .(10
TAX CRE➢ITS:
PAVMENT RECEIPT DISCOUNT C+7 qMOUNT PAID
DATE NUMBER INTERESTlPEN PASD C-)
05- 2-201 D6175 6 .0� 61.76
RECORDEDOFEICECtF
REGISTEIt6FWILIS
2013 JtTLY 12 TOTAL TAX PAYMENT 561.]6
BALANCE OF TAX DUE 561.76CR
(:.I.PRK OP ORPHANS'COURT
�yg��p�p�-ry ZNTEREST AND PEN. .0�
TOTAL DUE 561 JbCR
i SF PAID AFTER DATE INDSCATEDs SEE REYERSE IF TtlTAL DUE IS REPI.ECTED AS A CREDIT (CR3, YOU MAY BE DUE��
FOR CALCULATZ4N OF ADDITIqNAL ZNTEREST. A REFUND. SEE REYERSE SZDE FOR IHSTRUCTZONS.
RESERVATIdN: Esiates of decedents dying on or before Dec. 12,1982-if arry future irrierest in ttie astate is trar�sierred in possgssion or
enjoyment W cpllaieral benefiGiaries of tl�e decedent after tl�e expiratlon of any�eisM ta lif�or yean9;Ure Comrnbmveakh
hereby expresaty re�rves Me rlght ro appraise and aseess trans#er inheritanqe taxes at Mre lawful collaterel rate on any such
future interesL
PAYMEN7: Detach ttne tq�por6on o4 this np6ce and submk with your peyment to tlie Repister of Wills in�icated on fhe hont af the notice.
Make check or moYreq ortlar payable to:REQISTER OF WILL,A�ENT.
REFUND(CR}: A refund of a ta�c credit not requested on the tar retwn may be requested by qoq�legrgy an Ap�iqtipn ior Refund pf
Penr�yh+ania lnheri�artti Estate Tsx{REY-1373). AppNcaqpns are av�IBtilv tran ihe depaEfinenl's wey site at
,aoy.Argieter of WINS or Revemx�Distrit,t pHice,or from the�tlepBrtmeM�2d-hour forms�ordering
service: i-800-36�?Cf60;services for tezpayois wkh spacial ha8ririp ar�a Spe�erq needg:1•800-447•3020(TT only).
Please allow 46 weeks from 1Ffe data a refurM was granted to arrive.
O&lECTtOtdS: My party in interest not salisfied witlr the appraisemeM,a�IOwar�ce w�sslbwance af deductiar�,ar aesessment of tax
(includinp discount or interest)as shown on this notica may object wiMin 60 days of the datd of receipt of this rrotice by:
A) Filing an appeal anline at wrm.�a�dnf �st�p:.LS on or 4efore the appeal dets ide�fred ort tl�e tront oi this notice.
Or ser�ng a written proffist M:PA E}ep9rpnert o#FieY�nue,8oard of Appgals.P4 90X 281201,Hazris�rg PA 17128•Y 021;
8y Harirg tl�e matter de#ermir�,t at audt W the account pf iM RerspnaP��r�etive;or
C) CjAppealinp ro khe Orphans'Court.
ADMINISTRA7lVE Errors discovered on this essessment stwukl be addressed in writing to:PA Departmerrt of�teverwe,Bureau o!IrWividuai
CORF2ECT�hIS: T�es,ATTN�:Post AsseasmeM Reviaw Un�,P4 BDX 2808Qt,HarrisGu+�AA,f 7128-f 02i,Ptrone(7t7}787-6505. Sae page 4
tnstr�tions far inheritance Tasc Retwn far a fiesident Decedent(REV-f 501 i for an expiantrtion of administrativey cqrcectabW
BROB.
DI5COUNT: It any ta��due is paid within tliree calen�r rrwnths after the decedent's deaih,a five percent di�eunt oT the Nax paid is albwabie.
IPITEREST: Irrterest is charged beqinning with first day nf detirx�uency,or nine mqnths and one date ftpm date of death,to the da#e of
payment. Annual int9rest rates Eue available qn Form REV4611,evaf�ble at ,or upon rquest by
calling 1-888•728-2837.
Interest is cak�ted as foibws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS QEL�NQUEN7 X DAILY INTERE5T FACTOR
Any NotiC�issued after the tau UeCOmes deGrnryent wiil retiect ar�iM9resi catCUlation ta 15 days beyond U�e date of the
assessment. ti payment is made after the interest caicula6on date strow on the Notice,adtiltiar�ai iMerest must be calcx�iated.
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1 pennsylvania lNHER{TANCE TAX
DE�ARTMENT 4F REVENUE �XPLANATiON
6UHEAU OFINDIVIDUALTAXES C?F CHANGES
BUREAU OF INDNIUUAL TA%ES
QEPT.28p807 �
HARRISBURG,PA 17128A801
DECEDENT'S NAME FILE NUMBER
Joshua M Baer 2113-fl336
REVIE4YED BY ACN
Tamika Washington 1d1
ITEM
SCHEQULE Np, EXPI„ANATIdN dF CHANGES
E 3 The proceeds of Iffe inauranae policies on the Iife of the decedent are not subject to tax
in the decedenYs estate.
reow Paae 1