HomeMy WebLinkAbout09-09-13 ` + NOTILE OF INHERITANLE TAX � pennsylvania
HuREau oF INDIVIDUAL inXES APOFADEDUCTIONSLANDAASSESSMENTAOF�7AXCE 'j„ DEPARTMENTOPREVENUE
INNENIT�NCE TAX DIVISION REV-1547 IX AFP (03-13)
PO !OX 280601
141RRISBURG PA 171te 0$Ol. .. !�"" '"`�
R��rr . . _ '�
��t �,- . .. � DATE 09-10-2013
ESTATE OF COMA BESSIE G
-�- - (t i=� ; �Q DATE OF DEATH 03-02-2013
-����" `�� "�� � FILE NUMBER 21 13-0323
TINTER G!-��-�',�" �`L�EOpN QRD COUNTY CUMBERLAND
315 ro�{tQ�JE'V�9T���"� ACN APPEAL DATE: 11-09-2013
HAR�b�E�LA�dD ��. ��101 (Se¢reversesideunderObjeclions)
A�ount Renitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE -► RETAIN LOWER PORTION FOR YOUR RECORDS !-
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALIOWAHCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTA7E OF: COMA BESSIE GFILE N0. :21 13-0323 ACN: 101 DATE: 09-10-2013
TAX RETURN WAS: ( ) ACCEPTED AS FI�ED ( JO CHANGED SEE ATTACHED NOTICE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real EsYaYe CSChetlule A) (1) •�� NOTE: To ensure praoar
2. Stocks and Bonds CSChetlule B) (2) .00 cradit Yo your atcounY,
.00 subm3t Yhe upper portion
3. Closely H¢ltl Stoek/Partnership Interest CSchetlule C) �3) of this form with your
4. XorYgaBes/Nates Raceivable (SChedule D) (4) •�� tax paywant.
5. Cash/Bank Deposiks/Mise. Personal Property (Sehetlule E) (5) 1�151 .53
6. JoinYly Ownetl Property (Schadule F) �6� 234,193.24
7. Transfars (SChetlule G) (77 •��
8. 7ota1 Assats ce7 235.344.77
APPROVED DEDUCTIONS ANO EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Mfsc. Expenses (Sehatlula H) �g� 22.377. 14
�10. Debts/Martgage Liabilltles/Liens CSC�etlula I) (10) 2.516.73
�11. iotal Deductions (ly7 24,893.87
12. Net Value of Tax Raturn �lp� 21���150.9�
13. Charitable/GOVernmental BaauasYS; Non-elected 9113 TrusYS (S<hedule J7 �y3� .00
14. Net Valua ot Estake Sub]eet to Tax �yy� 21�,450.90
NOTE: If an assess�ent was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
refleet fi0ures that include the total of all returns assessed to tlate.
ASSESSMENT OF TAX:
15. Amount of Line 14 aY spousal rate (15) •00 X 00 .00
16. Amount of Line 14 taxabla at lineal rete (16) � �� X 045 = .00
17. Amount of Line 14 at slbling raYe (17) ��0 .4�+0.90 x 12 - 25.254.11
18. Amount of Line 14 Saxable at collaferal rate (18) .00 X 15 = .00
19. Principal Tax Dua �19�` 25,254.11
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pryOUNT PAID
OATE NUMBER INTEREST/PEN PAIO C-)
05-03- 013 CD017544 1,105.26 21,00 .00
06-26-2013 CD017797 .00 969. 17
PAYMENT MUST BE MADE BY 12-02-2013�. TOTAL TAX PAYNENT 23.074.43
BALANCE OF TAX DUE 2,179.68
INTERES7 AND PEN. .00
TOTAL DUE 2,179.68
� IF P11ID AFTER DATE INDICATED� SEE REVERSE IF TOTAI DUE IS REFLECTED AS A CREDIT (CRJ, YOU MAY BE Dl1E �\
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
aev-ina�ro+-+o> .
� peI�ICIS�/�Va111a INHERITANCE TAX
_.' DEPARTMENT OF REVENUE EXPLANATION
BUREAU OFINDIVIDUALTAXES OF CHANGES �
PO Box 2B0fi01
DECEDENTS NAME FILE NUMBER
Bessie G Coma 2113-0323
REVIEWED BY ACN
Yvonne Bricker 101
ITEM
SCHEDULE Np, EXPLANATION OF CHANGES
H-B 1 The deduction for personal representative commissions have been reduced from
$71,500.00 to 58.00. No information was submitted with the return to indicate a demand for
extraordinary services. The Department bases its ruling on the assets filed for inheritance
tax purposes, reasonableness, research and complexity of the estate.
H-B 2 The claim for attorney fees has been reduced from $11,500.00 to $8,278.00. Information
submitted did not indicate a demand for extreordinary services. The Department bases
its ruling on the assets £led for inheritance tax purposes, reasonableness, research and
complexity of the estate.
H-B 3 The claim for the family exemption has been disailowed. The claimant must be a spouse
or if no spouse, a parent or child living in the same household as the decedent as of the
date of death.
Paoe 1