HomeMy WebLinkAbout08-02-13 j ` INHERITANCE TAX '�i� pennsylvania
RECORI� ADJllSTMENT DEPARTMENT�PREVENUE
BUREAU OF IHD;YIDUAt, TAXES ����
1NHERZTANCE iAX RIYISIUN R£Y4593 IX APP 112-12>
PO BO% 780601
N0.RRISSUR6 PA 37128-0601
DATE 0�-22-2013
ESTATE DF 6ARNER ROBERTA R
DATE OF DEATH 42-02-2011
FIIE NUMBER 21 11-0168
CdUNTY CUMBERLANI!
ACN 161
IRWIN II ESG NAROLD S Amount RaMittaa
b4 S PITT ST "T
CARLIS4.E PA 17013-322q MAKE GHECK PAYABLE AND REMIT PAYMENT TOs
REGISTER QF WILl5
1 COURTNOUSE S4UARE
CARLTSLE PA 17073
NOTE: Tn ansure proper ermdit to Xour accaunt, su6mit tha upper vortian af this 4orm wSth your tnx vaymenY.
GUT ALdN6 TNIS LINE �i RETAIN LOWER PORTION FOR Y6UR REC4RDS t�
'"'.."'"'"'.'�"^"'"'�"""""•-'�•"""""".."�""""""""""•'•"�"•""'�""""-"""""'-""
REV-1543 EX AFP C12-12? ■� INHERITANCE TAX RECORD ADJUSTMENT ■� '
ESTATE OP:GARNER ROBERTA R FILE N0. :21 11-0168 ACN: l0I DJfcff: 03r22-2Q13
ADJUSTMENT sAS6n oN: ApMINISTRATSYE CQRRECTI4N �� `'' �'r� c>
c- F-y��� �'? Q
VALUE OF ESTATE: � -,.. �. - �..s
1. Raal Esqt• tSCheOUla A3 f11 Q].�$Q�T ,, � �', c;�
2. Stocks antl Bontls tSchadult B) tz) �(y�, � ' N ��- � ��
.. J
8. Closely Hold Stock/Partnarship IntereSY CSChatlulp t) C33�� � � �X �a
4. Mqrtgapds/Hotas ReteivaDle (SC�aAU14 D) C43 � ,� ' � -tt -. -�
5. C>shlBank Daoosits/Misc. Parso�al PropartY (Schatlule E) (5)—��� ~ --� ' �
15,775.A1 c:�. � , �� �
b. JqiMiy Ownsd PreOerty t5chedule F) (6) .� _�, � ` {'e�
7. Transfers tSCheCuls 67 [7)r� _ � 'y;� O
e, rotai �ssetx W����� �53.575.01
AEDUCTIdNS AND EXEMPTIONS:
9. Fu�eral Expensos/qtlminlstrative Costs/
Misce3lanaous Expensas (Schatlula H) (9) 23i016.99
10. AabtslMOrt9a9a Llsbilitias/Liens LSChatlula I) S10) 3.423.69
xi. lotai n•auctions ni� 26,44p.68
12. Net Value of Tax Rsturn i12) 37s134.33
13. Charitable/GovernmenYal Beqwsts; Nen-a3actatl 9313 Trusts {SChatlula JJ c137 .00
14. Net Yalua of Estate 5ubicc# to Tax tl4} 37,13G.33
TAX:
15. Aaaunt of LSne 14 at Sppusal rata (15J .00 x.00 = .DO
is, nmount or Line i4 taxacio a2 �inaaiic�ass a rete �kb� 37,134.33y.p45` 1,671.05
17. Amaunt of Line 14 at Sibling rate tll} .00y. 12 ° .00
16. Amount of Line 14 taxable at Cailat¢nLClass B rate �yg�
.Opy.15 ° .00
19. Principal Tax Oue t143
TAX CREDITS: 1,571.05
« AMOUNT PAID
DATE NIIMflER INTEREST/PEN PAID C-7
03-30-2012 CD015771 2p.42- 1 ,863.5b
p7^31-2012 CDOlb335 .00 22.77
TqTAL TAX PAYMEHT 1,865.41
ALAHCE OF TAX DUE 194.86CF
INTEREST AND PEN. .00
� TOTAL DUE 194.8
• iF PAip APTEH DATE INDZCATED, SEE REYERSE IF TOTAL DUE IS REFLEG7ED AS A •'CREDIT° CcR7, YOU MAV BE DUE
FOR CACtUTASI�N �f AIIDZTZQNAI INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FOkM FOR INSTRUCTIONS J
PAYOifNT. Oetach the to6 Por#SOn of this notiee and sub�5t viLh vour oev�ent uEa om�able ta the na�e and atl7resa
orintsd on the ravarsc side.
it osY�ent is for » Residmnt Decetlant, �aka cbock or �nney ortlar paYable tos Rapistet 6f WilYs. Apant.
If vav�dnt ix fo� a Nomrosid�nt DeceGaM. �aict etreck or waav ordcr cayable to� Qoqom,�alt� ot Pannsylvenia.
Fsilutv ta paY kha taz. 3nkarast, anB vmaltv do� �aY rasult in tM filin0 of a lian oP rewrtl in the
aoprnPriata countv. or tbe issu�nca af an �rphao"S Court citation.
REFUND (GRTx A refurttl of a tmc cratlit. khich xas no! roqwitsd on the tmc roturn, �ay ba requestatl by co�plotine an
"ApOlieetian for R�funtl of Pannsylvseie lMeritanca antl Estatt Tu" CREY-73131. �palic�tions aro arailablc fro`
t�e A�oart�ant•s Wab sika rw.nv�n4�.si�t�.o�.us� am R�pistar of Wills or ft�v�nw District pffice, ar trae khe
Dapark��nt's 24-hour answaHny a�rvd<�x�7•680-342-2850; sarricas for taxnay�rs with snacial haarine antl/or
spaekinp needxv 1-800•447-3U70 (TT artiv3.
REPtY
Ta: quastions rapardlna arrorz conteinoq on ihis ryokiu should ba adtlrossrtl tae PA Daoart�eot pf Revmue, Eoraeu
of Individual Taoc�s, ATTNi Post �zsesa��nf R�viaw Onit, PO !w 260f0t. Narris6urG PA 27136-0681. or call
(T1T) 98T-d505.
bISCOUNh If am tasc duo is oeid r3tbirt Mr�e ulmtler �onths aftsr tM AauGant's Ee+th, a tive Varccntdiswunt a{ {he
t� Oaitl is a11a+Itl.
PENALTY: Tha IS noreWM tarc unastY nomnertfcination panalty fz qo�puted on tha total of the tau and 3ntarast assasseG.
and not oafd bafore Jen. iBr 1496, fthe first tlay afitcr tha anE af the tarz awnaztv oariod.>
INTERE&T� Iniorast ix cheryad Gapinninp vith fi�xt tlay pf tlallnqusney ar eina wnths aml orm tlay frn ths Oeta of tlaath
ta the Ca4e af nalrnnY.- Ta�r�swhich b�ca�� tl�Yinaumt �oforr Jan. L 24tl2 baar inbnat aY tha rat� ofi six
oarcent oer annu� calculat�d ak a tlaily rat� of O.Op0164. All faicas which basxa d�linquent on antl aftar
Jen. i, 3982, Nill basr in4apest at a rate whic� varias fro� y�ar tn vear rith the reke snnouncatl by tAa PA
6aesKwnk of Revanue. Rataa for 1982 throuyh 2006 cen be TounE in the PennsYlrania Resitlant Instwetion
Bodclet [REY-1507). the Pannsvlvania Nan-rssfEqnt In:truction tooklot (Rav-1736) or on iha p�pnrt��nt of '
R�venut We6 sitt �.rovarwa,ea.ux. 7Ae aoplicabl� intar�st ratas for 2887 throuph 2013 arp: �
Tnkar�st Dai2r Interast Da"x2y Interest Da}ly �
Yaar @atq Factor Yea� Rak� Factor Ysar Rata Psctor �
2007 EY .608219 2o0E 7x .Op0192 2009 5X .00Oli7 -
2tl1U 4Y. .q0871D 2U11-2813 3X .086682 .
Interest is caltulatdd as feilars� �
IN7ERES7 = HALANCE 6F TAX UNPAZD X NUMHER 9P DAYS DElIH4UENT X DASLY INTEREST FAC70R �
Arry neiice issuaC aftar tM ta�[ baceM�s dalinnu�nk wf13 refloet en intarest calculation to fiftean tlava
beyontl tRO tlata o! th+ asssss�wt. If paya�nt is �eCa afUr tha inb�aat cwpuRntian detv s�prn on tba .
notiCe� adtlitiolYa3 inteYest Nutt be Ca3tulatid.
aev-i+�o�Erz{ai.rol
r 174-28-7959
� pennsylvania lNHERITANCE TAX
DEPARTMENT OF REVENUE EXPLANATfON 212Jzosi
BUREAU OF INDIVII3UAL TA%ES OF CHANGES
Pq Box 280801
DEGEDENTS NAME FIl.E NUMBER
Roberta R. Garner 21 11-0168
REVIEWED BY ACN
5teven James 1d1
SCHEDULE �NpM EXPLANATION OF CHANGE3
A 1 The originai return flied in tfie above-rafsrenced mat#er included resl estate the vaiue of
which was suspended at the request of the estata. Seetlon 2121(a)of the Inheritance and
Estate Tax Aat o#1991, 72 P.S. §8121{a), states the valuatian date aha1l be the data of the
transferar's death. The Department regards an arms-tength sale within fifteen(15}months
af the decedenYs death to be a gcod indicatar of fair rnark�t value. A compiete, detailed,
professional appraisal valuing reai Qroperty at date of death ia aiso eonaidered as
evidence. Absent either a sale or an appraisat, the Departrnent has utilized the "computed
value° approach based on the yearly findings of the State Tax Equatizatian Baard. As a
return has yet to be fiied which supplies e9ther a HUp-1 Settlement Sheet or a certified
appraiaal ta vatue the real estate the Department has used the"computed value" approach
to vaiue the decedenYs reai estate.
R� Page 1