HomeMy WebLinkAbout09-09-13 NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT. ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
INHERITANLE TAX OIVISION OF DEUUCTIONS AND ASSESSMENT OF TAX r.�� REV-154] IX AFP (03-13)
PO BOX 28U601
HARNISBURG PA 17128-0601
�� �. �- �. � UATE 09-10-2013
�� � �- � � � � �� ��� ` �� �����-���� ESTATE OF DEDERER SUSAN K
DATE OF DEATH 10-02-2012
� �� � �' ''1 �'� ��� FILE NUMBER 21 12-1100
DEDERER ��.;�'�'_.I�:.S.t'�E�yfN D COUNTY CUMBERLAND
ACN 101
85 HOOVE��.RD .�.�_?"� APPEAL DATE: 11-09-2013
CARLISLE .,. �.�AfJ,�01��8512 (SeereversesideunderObjecfions)
UL
A�ount Re�itted
MAKE CHECK PAYABLE AND REMI7 PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALOH6 THIS LINE ___. � RE7AIN LOWER PORTION FOR YOUR RECORDS �
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEUUCTIONS AND ASSESSMENT OF TAX �
ESTATE OF: DEDERER SUSAN KFILE N0. :21 12-1100 ACN: 101 DATE: 09-10-2013
TAX RETURH WAS: ( JO ACCEPTED AS FILEO ( 7 CHANGED
APPRAISED VAIUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (SChodula A) (1) •0� NOTE: To ensure propar
2. Stocks and Bonds (Schadule B) �y� 69�461 . 18 cretlit to your account,
Q� submit the uppor portion
3. Closely Held Stock/Partnarship Intaresk (S<hetlule C) (3) of Yhis form wlth your
4. Mortga9es/Nates Receivabl• CSehetlule 0) (4) •�� kax oayment.
5. Cash/Bank DeposSts/Misc. Personal PraperYy CS<hetlule E) (5) 2��.6�0.00
6. Joinily Ownetl Property (SChedula F) �6� 107.500.00
�. Transfers CSCheAUle G7 ��� 163�223.03
e. Total asseis �87 540.854.21
APPROVEU DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Casts/Misc. Expenses (SChedule H) �q� 8.062.55
10. Debks/MOrtgaBe LSabillties/LSens (SChetlule D (10) 4.612.69
11. 7ota1 Deau<tions cyl� 12,675.24
12. Net Value of Tax Return �yz� 528r178.97
13. Charitable/Governmental BaquasYS; Non-elected 9113 Trusts (Sehadule J) �13� .00
14. Net Value of Estate Sub3eet ko Tax �ly� 528.1�8.9�
NOTE: If an assess�ent was issued previously. Lines 14, 15, 16. 17, 18 and/or 19 will
reflect fipures that inelude the total of all returns assessatl to date.
ASSESSMENT OF TAX:
15. AmounY of Line 14 at spousal rate C15) .00 X 00 - .00
16. Amount of Line 14 taxable ak lineal rete � Q6) r'�R• 1R-97 X 045 = 23�768.05
17. Amount of Lina 14 at sihling raYe (17) -�� X 12 ' .00
18. Amount of LSne 14 taxable at callateral raYe (18) .00 X 15 = .00
19. Principal Tax Due (19)= 23�768.05
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+) pMDUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
12-20-2012 CD0169 1,052.63 20,000.00
06-26-2013 CD017798 .00 2,768.05
TOTAL TAX PAYMENT 23,820.68
BALANCE OF TAX DUE 52.63CR
INTEREST AND PEN. .00
TOTAL DUE 52.63CR
� IF PAID AFTER DATE IND2CATED, SEE REVERSE IF TOTAL DUE IS REFLECTEU AS A CREDIT CCR), YOU MAY BE DUE ��
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Estates of decederrts dying on or before Dec. 12,1982-N any tutura inffirest in the esfate is transferred in possession or
eMOyment to collaterel b9nefieiarigs of the decedant atter tlie explration of any ests�tor Nte or years;the CommornveaRh
hereby expressty reserves the rigM to appraise and assess transfer inheritance te�ces at Uie Wwful collaterel rate on any such
future interest.
PAYMENT: Detach ffie top porGOn of this rwtice and submit wRh your payment W the Register of Wills Indicated on Me froot of the notice.
Make check or money orde�payable to:REC,ISTER OF WILL,AGENT.
REFUND(CR): � A refund of a tarz credit not requested on the tax return may be requested by completlny aq App4sation fpr Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Applicallons are aveileMe from the depertmenTs web site at
www revenues�ta�.oa.us,any�fiepieter of Wills or R6venue D�triot�CHfiCe,or from the departmeM'§24-Mwr forms ordering
service:1-800-362=2050;services for tazpayers with speCiel�heerirp:and7oP speakinp needs:1-800-447-3020(TT only).
Please allow 4-6 weeks from the date a reTund was graMed to arrive.
O&lECT10NS: Any party in interest not satisfied with the appraisement,albwance or disalbwan�of deductions,or assessment of tax
(includng disc,bunt or interest)as shown on this rwtica may object wRhin BO days of the date of receipt of this rrotice by:
A) Filing an appeal online at on or before ihe appeal date iden9fied on the Nont of this rrotice.
Or sending a written protest to:PA DepertmeM M ReveMre,Board of Appeals,PO B6X 281201,Hartisburg PA 1 7128-7 021;
B) Having�the matter datermined at audtt of the account of the personet�epreseMetive;or
C) C)AppaaNng to the Orphans'Court.
ADA4INISTRATIVE Errors discovered on ihis assessment slrould be addresSed in writing to:PA Departrtrent of Revenue,Bureau of IrWividual
CORFtECTiONS: Tarzces,ATTN:Post Assessment Review UnK,PO BOX 280601,Harrisburp PA; 17i28-1621;PhOne(717)787-6505. See page 4
InsVUCtbns for InherRance 7ax Fetum for a Resident Decederrt(REV-1501)for an explanation of admimstratively cortec�ble
errors.
DISCOUNT: It any tax due is paid within three calendar months atter the decedenYs death,a five perceirt�discouM of the tax paid is allowable.
INTEREST: IMerest is charged beginning with first day of delinquency,or nine months and one date from date of death,to the date of
payment. Aonual interest rates are ava{lable on Form REV-1611,availetile at www.revenue.state.na.us,or upon rquest by
calling 1-888-728-2937.
Interest is ca�ulated as folbws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DEL�NQUENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinqueM will reHect an intereat calcutation to 15 days beyond the date of the
assessment. If payment is made atter the IMerest cakwlation date sfrow on the Notice,additional interest must be calculated.