HomeMy WebLinkAbout10-07-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
BUREAU oF INDIVIDUAL TAXES pF DEDUCTIONS AND ASSESSMENT OF TAX
INHERITANCE TAX DIVISION REV-1547 IX AFP CO3-13)
PO dOX 280601
HARRISBUR6 PA 17128-0601
DATE 10-07-2013
ESTATE OF THOMA KARL H
DATE OF DEATH 08-Ob-2011
FILE NUMBER 21 11-0980
COUNTY CUMBERLAND
MATEYA MARK A ACN 101
55 W CHURCH AVE � APPEAL DATE: 12-06-2013
CA R L I S L E P A 17 013-3 2 0 2 (See reverse side under Objections)
A�ount Re�itted r �
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 CO2-13� N�TICE OF INHERITANCE TAX APPRAISEMENT, ALL�WANCE OR
_ DISALLOWANCE OF DEDUCTI�NS AND ASSESSMENT OF TAX
ESTATE OF: THOMA KARL HFILE N0. :21 11-0980 ACNs 101 DATE: 10-07-2013
TAX RETURN WAS: C X) ACCEPTED AS FILED O CHAN6ED
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN N0. O1
1. Real Estate CSchedule A) C1) •�� NOTE: To snsure proper
2. Stocks and Bonds tSchedule B) C2� 3,7 3 1.8 2 credit to your account,
.00 subn�it thQ upper portion
3. Closely Held Stock/Partnership Interest CSchedule C) C3) of this form with your
4. Mortpapes/Notes Recaivable CSchedule D) C4) •0� tax payment.
5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) C5) •�� �_�;
6. Jointly Owned Property CSchedule F) C6� � .0 0 ,�; �
� �
c..:� M
7. Transfers CSchedule G) C7) ��L�� ,� � �
s. Totai Assats t� -� �g� � �, ,731.82
APPROYED D�DUCTYDNS AND EXEMPTIONS:
t�1 � C'� ,.,.� �7
� �,. r � �
9. fun�ral Exp�nsos/Ad�a. Costs/Misc. Expenses tSchedule H) C9� r� -J � t'�
10. Dabts/Mort�age Liabilities/Liens CSchedule I) �ip) � � �0 '�3' Q
C] � � "'� "�"t �
11. Total D�ductions . � C, -�,1) � .00
12. Nat Vslt�o of Tax Raturn <� � �12� ,731.82
13. Charitable/6ovarna►Qntal Bequests; Non-elected 9113 Trusts (Schedule J) " -�-� (13)
14. Nat •Value of Estat� Subject to Tax � C 1 4� '� 507.72
NOTE: If an assess�ent was issued previously, Lines 14, 15, 16, 17, 18 and/o� 19 will
reflect fipures that include the total of all returns assessed to date.
ASSESSMENT OF TAXz �
15. Asount of Line 14 at spousal rate C15) •O Q x 0 0 = .D O
16.'i4�aount of Line 14 taxable at lineal rate C16) R;-��7-7� x 045 = 3s757.$5
17. A�nount of Line 14 at sibling rate C17) -0� X 12 = .00
�18. Aeaunt of Line 14 taxable at collateral rate C18) .00 X 15 a r:00
19. Principal Tax Due C19�= 3,757.85
TAX CREDITS:
PaYMENT RECEIPT DISCOUNT C+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
11-0 -20 1 CD015165 147.37 2,800.00
04-23-2012 CD015882 .00 642.55
08-12-2013 CD018011 .00 167.93
BALANCE OF UNPAID INTEREST/PENALTY AS OF 08-13-2013 TOTAL TAX PAYMENT 3,757.85
BALANCE OF TAX DUE .00
INTEREST AND PEN. 6.38
TOTAL DUE 6.38
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), YOU MAY BE DUE �
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. �
RESERVATION: Estates of decedents dying on or before Dec. 12, 1982-if any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent after the expiration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
future interest.
PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills Indicated on the front of the notice.
Make check or money order payable to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the tax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available from the department's web site at
www.revenue.state.pa.us,any Register of Wills or Revenue District Office,or from the department's 24-hour forms ordering
service: 1-800-362-2050;services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of tax
(including discount or interest)as shown on this notice may object within 60 days of the date of receipt of this notice by:
A) Filing an appeal online at www.boardofappeals.state.pa.us on or before the appeal date identified on the front of this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals, PO BOX 281201,Harrisburg PA 1 71 28-1 021;
B) Having the matter determined at audit of the account of the personal representative;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit, PO BOX 280601, Harrisburg PA, 1 71 28-1 021,Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Return for a Resident Decedent(REV-1501)for an explanation of administratively correctable
errors.
DISCOUNT: If any tax due is paid within three calendar months after the decedent's death,a five percent discount of the tax paid is allowable.
INTEREST: Interest is charged beginning with first day of delinquency,or nine months 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.state.pa.us,or upon rquest by
calling 1-888-728-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the
assessment. If payment is made after the interest calculation date show on the Notice,additional interest must be calculated.