HomeMy WebLinkAbout08-02-13 NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ■ DEPARTMENTOFREVENUE
INXERITANCE TAX OIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX ■�1
REV4547 IX AFP (03-13)
PO BOX 280601
HARRISBURG PA 1�128-0601
DATE 07-22-2013
ESTATE OF ROTHAUPT EILEEN C
DATE OF DEATH 09-30-2012
FILE NUMBER 21 12-1088
BRENNEMAN ESQ KEITH 0 COUNTY CUMBERLAND
44 W MAIN ST ACN APPEAL DATE: 09-20-2013
MECHANICSBURG PA 17055-6249 (SeereversesideunderObjections)
A�ount Re�itted
MAKE CNECK PAYABLE ANO REMIT PAYMENT T0:
RE6ISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE 1 RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITAHCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: ROTHAUPT EILEEN CFILE N0. :21 12-1088 ACN: 101 DATE: 07-22-2013
TAX RETURN WAS: (JO ACCEPTED AS FILEO O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real EsYate (SChetlule A7 �1) 173.858.47 NOTE: To ensure proper
2. Stocks and Hontls CSCheOUlc B) �z� .00 �retlit ko your aceounf,
�� 5ubmit t�e uDDer Oo�tion
3. Closely Held Stock/Partnership Interest (Schadule C) (37 of Yhis form with your
4. Mortgages/Nates Receivahle CSChetlule D) (47 •00 tax payment.
5. Cash/Hank Deposlts/Mise. Parsanal Property (SChedule E) (57 30,973.51
6. JoinYly Ownetl Property (Sehedul• F) C6� 286.002.88
7. Transfers (SChetlule G) ��� 49�448.88
e. 7otai assKS Cg) 540.283.74
APPROYED DEDUCTIONS ANU EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (SChedula H) �y� 34.891 .66
10. Debts/MOrtga9e Liabilitias/Liens (SChetlule D �107 133.00
ii. rotai Deductians �yy� 35,024.66
12. Net Value of Tax ReYUrn �yZ� 505.259.08
13. Charitable/GOVernmental BeQUesYS; Non-elected 9113 Trusts (SChetlule J) �y}� �� 2�•000.00
14. Net Value oF Estate SuDject Yo Tax ,,,._� �ly� �—' 4�,�53�259.08
T T�
NOTEi If an assesseent was Sssued previously, Lines �l4. 15, 16,-�Ty 18 aa�d/o�l�will
reflect fiDUres that inelude the total of all returns ass4�sed to pate.:.�s �
ASSESSMEN7 OF TAX: C - ��_ 1 rs
f, . �� ��
15. AmounY of Line 14 at spousal rate C15)��A7( �':00 t.-� : �:* .00
16. Amount ot Line 1a taxable at lineal rete (16) 4Ar'-�ri9-�� �X �O�i5 = ,�15�36.66
17. Amount of Line 14 at sibling rate (17) - � �:;R �12 =. �..� .00
18. Amount of Line 14 taxable at eallaYeral rete (18] .0� �X 1'5 ` ..:�: :[; ..00
19. Principal Tax Due . . �19�3� -� ',2.15'�36.66
TAX CREDITS: � � � ;-� ��r'�—
_..i
PAYMENT RECEIPT DISCOUNT (+) pryOUNT PAIO
DATE NUMBER INTEREST/PEN PAID (-)
12-14-2012 C0016921 1,091.83 21 .000.00
TOTAL TAX PAYMENT pZ,091 .83
BALANCE OF TAX DUE 255.17CR
INTEREST AND PEN. .00
TOTAL DUE 255. 17CR
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTEO AS A CREOIT (CR), YOU MAY BE DUE f��,
FOR CALCULATION OF AODITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. �)
RESERVATION: Esfates of decedents dying on or before Dec. 72,1982-if any future interest in the estate is transfened in possession or
enjoyment to collateral beneficiaries of the decedent after the expiration of a�ry estate(or life.or years;the Commonwea}th
hereby expressly reserves tFie rigM ro appraise and assess trertsfer inheritance taues at the lawful coNaterel rate on any such
fuWre interest.
PAYMENT: Detach the top portion of tAis notice and submit with your payment to the Register of Wills Indicated on the front oi the notice.
Make check dr money order payatile�to:REGISTER OF WILL,A�ENT.
REFUND(CR): A refund of a tax credit rrot requested on the tax return may be requested by completiqp an Application for Refund of
Pennsylvania lnheriNance and Estate Tax(REV-1313). Applications are available from the departmenPs web site at
www.revenuesmtp.n�,us any Repister of�Ils or Revenu9�Di9triet Offlce,or from the departmeM's 24-hour forms ardeting
service:1-800-362-2050;services for taxpayers with Special haerir�.8nd/w speaking needs:1-800-447-3020(TT onty).
Please albw 4-6 weeks from tM1e date a retund was grented to arrive.
O&lECT10NS: Any parry in interest rwt satisfied with the appraisement,allowance or disallowance of deductions,or assessment of tax
(including discount or interest)as shown on Mis rrotice may object within 60 days of the date of recaipt of this rrotice by:
A) Filing an appeal online at�q�anoea�aNate.oa.us on or befare the appeal dete identifieti on the front of Mis notice.
Or sending a written protest to:PA DepattmeM of Revenue,Board of Appeals,PO BOX 281201, Harrisburg PA 1 7128-7 021;
� B) Having the matler detertnined et audit of tlwB�aouM of tl�e perspnal�represenffitive;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Erro�s discovered on this assessment sMuW be addressed in writinp to:PA Department of Revenu9,Bureau of Individual
COfiR6CTIONS: Taxes,ATTN:Past Aseesement Review Unk,PO BOX 280601,HarcisGug PA,17128=1021,Phone(717j'787-6505. Sce page 4
Instruc6ons for Inheritance Tax Retum tor a Resident DecedeM(REV4501)for an explanation of administrativeVy corcec[able
errors.
DISCOUNT: If any tax due is paid within three calendar months afler the decedaM's death,a five percent discouM of the tax paid is allowable.
INTEREST: Interest is charged beginning witt�first day of delinquency,or nine rtwnths 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.sffite.pa.us,or upon rquest by
caliing 1-888-728-2937.
Interest is ca�ulated as foltows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the tau becomes delirpuent will reflect an interest calculation to 15 days beyond the date of the
assessment. If payment is made after the interest caiculation date sMw on Me Notice,additionai interest must be calculated.