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HomeMy WebLinkAbout11-25-13 NOTICE OF INHERITANCE TAX Pennsylvania V APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX INHERITANCE TAX DIVISION REV-1547 IX AFP (08-13) PO BOX 280601 HARRISBURG PA 17128-0601 DATE 11-19-2013 ESTATE OF DAGOSTINO JANET K DATE OF DEATH 12-29-2012 FILE NUMBER 21 13-0082 COUNTY CUMBERLAND BOGAR JAMES D ACN 101 1 W MAIN ST APPEAL DATE: 01-18-2014 SHIREMANSTOWN PA 17011-6327 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE --► -RETAIN-LOWER PORTION FOR YOUR RECORDS -------------- ----- -- ------------------- - -- ------------------------- - ------------ REV-1547 EX AFP (08-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: DAGOSTINO JANET KFILE NO. :21 13-0082 ACN: 101 DATE: 11-19-2013 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) Cl) •00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) 00 credit to your account, 457.66 submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 83, of this form with your 4. Mortgages/Notes Receivable (Schedule D) C4) •00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 10,125.00 6. Jointly Owned Property (Schedule F) (6) 67,183.54 7. Transfers CSchedule G) (7) .00 8. Total Assets (8) 160,766.20 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 19,093.33 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 396.90 11. Total Deductions (11) j9V490.23 12. Net Value of Tax Return C'> (12) `^' WIU275.97 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule J) �C13) v 00 m -x)( ) C 14. Net Value of Estate Subject to Tax 41 2275.97 rn NOTE: If an assessment was issued previously, Lines 14, 15, 16,�i7j a j/0rrnul9.7 will reflect figures that include the total of all returns assf, (;S" o date.p C> -r1 ASSESSMENT OF TAX: pin .�- 15. Amount of Line 14 at spousal rate (15) 9Q Qp w .00 16. Amount of Line 14 taxable at lineal rate (16) 141 .27x,_93 045 * 6157.42 17. Amount of Line 14 at sibling rate (17) 00 -ti 12 (D© 00 U F9 18. Amount of Line 14 taxable at collateral rate (18) 0,$ X 15 =6i � .00 19. Principal Tax Due (19)= 6,357.42 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-26-2013 CDO17366 279.54 5,311 .35 06-25-2013 CDO17788 .00 766.53 TOTAL TAX PAYMENT 6,357.42 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), 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 WILLS,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 Inheritance and Estate Tax(REV-1313). Applications are available from the department's website at ybmw,_r we ue state oa us,any Register of Wills or Revenue District Office,or from the departments 24-hour forms ordering service:1-800-362-2050;services for taxpayers with special hearing andtor speaking needs:1-800-447-3020(TT only). Please allow 4-6 weeks from the date a refund was granted to receive the check. OBJECTIONS: Any party 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.boardofaooeaIr s . , a 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 17128-1021; B) Having the matter determined at audit of the account of the personal representative;or 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,17128-0601,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 day from date of death,to the date of payment- Annual interest rates are available on Form REV-1611,available at y8r revenue state oa 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 calculaton 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.