HomeMy WebLinkAbout10-17-13 � NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
BUREAU oF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX
INHERITANCE TAX DIVISION REV-1547 IX AFP CO3-13)
PO BOX 280601 ` �
HARRISBURG PA 17128-0601
�EG'����� G�t F;�� �F
DATE 04-30-2013
RE���s��;� O�' ���1��� ESTATE OF KNOSKY SOPHIA J
DATE: OF DEATH 04-26-2012
`'�a�� ���� �`� �� 2 u� FILE NUMBER 21 12-0688
COUNTY CUMBERLAND
JAMES A MILLER ESQ �.�.,s� �.., - ACN 101
���;:�, � ~
4 S 17TM ST � �� �� „}E APPfAL DATE: 11-29-2013
CAM P H I L L ��� ��_�.�0�1�-=���5 (See reverse side under Objections)
� C���3:�F�L����� tY��., �'A A�ount Re■itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER UF WILLS
1 COURTHUUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE �-► RETAIN LOWER PORTION FOR YDUR RECORDS �
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
- DISALLOWAIVCE OF` DEDUCTIONS AI�tH ASSE�SMENT 0� TAX �
ESTATE OF: KNOSKY SOPHIA JFILE N0. :21 12-0688 ACN: 101 DATE: 09-30-2013
TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate CSchedule A) C1� 178s,000.00 NOTE: To ensure proper
2. Stocks and Bonds CSchedule B) C2� 4,,870.40 credit to your account,
.0 0 submit the upper portion
3. C1ose1�I H�ld StocklPartnership Interest CSchedule C� C3)- of this form with your
4. Mort9a:pes/Notss RecefvabYe CSchedu2e D) , C4) •fl� tax payment.
5. Cash/Ban'k'Deposits/Mfsc. Personal Property CSchedule E? C5) 1� 0 7.0 2
6. Jointly Owned Praperty CSchedule F) C6� 3, 8 0.16
7. Transfer�s tS�chedule G} C7T . .00
8. Tota1 Assets , c8) 187,957.5H
APPROVED DEDUGTIONS kND �XEMPTIONS:.
9. Funeral Expenses/Adm. Ccsts/Misc. Expenses CSchedule H) {9� �.,1 2�.4 2
10. Debts/Mortgage Liabilities/Liens CSchedule I) E10� 9,1 6$:9 3
11. Total Deductions C11) 44 s 289.35
12. Net Value of. .Tax Return C12� ' I43,668.23
13. Charit�ible/Govarnmental Beque'sts; Non-elected 9113 Trus#s CSchedule J) C13� .0 0
14., Net Value of Estate Subject to Tax t14) I43,668.23
NOTEs If an assess�ent was issued previously, Lines� 14, 15, 16, 17, 18 and/or 19 will
reflect fi�ures that �include the total of all returns assessed to date.
ASSESSMENT OF TAX: - .
_ _ ___._ 15. y►nr�ur�� ' ' : : -�.�s�-3'r`�,t,e- _ -- - --- - fi-I�s�:--__ _,---_ ----,--:;-�g---�.•--�}$--=----=-. �--- _ ...�._�_-. ;-----,-
16. Amount of Line 14 taxable at lfnea�l rate C16) 143.6.6R_?3 x 045 = 6,465.07
17. Amount of Line 14 at siblfng rate C17) -�� X 12 = .00
18. Amount of Line 14 taxable at collateral rate C18) .0 0 X 1 5 = .�0
19. Principal Tax Due C19�= 6,465.07
TAX CREDIfiS: '
PAYMENT. RECEIPT DISCOUNT C+) AMOUNT RAID
DATE NUMBER INTEREST/PEN PAID C-)
07-16-2013 CD017889 90.65- 6, 9.q6
w
TOTAL TAX PAYMENT 6,469.31
BALANCE OF TAX DUE 4.24CR
INTEREST AND PEN. .00
TOTAL DUE 4.24CR
* 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 writinq to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit, PO BOX 280601, Harrisburg PA, 17128-1021, 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.