HomeMy WebLinkAbout01-10-14 NOTICE OF INHERITANCE TAX 'r , pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX -_,__ REV-1547 EX AFP (08-13)
PO BOX 280601
HARRISBURG PA 17128-0601
DATE 01-13-2014
ESTATE OF LEWIS EVALYN M
DATE OF DEATH 06-12-2013
FILE NUMBER 21 13-0783
COUNTY CUMBERLAND
MORRISON ESQ SCOTT W
ACN 101
6 W MAIN ST APPEAL DATE: 03-14-2014
PO BOX 232 (See reverse side under Objections)
NEW BLOOMFIELD PA 17068-9603 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: LEWIS EVALYN MFILE NO. :21 13-0783 ACN: 101 DATE: 01-13-2014
TAX RETURN WAS: ( X) ACCEPTED AS FILED ( ) CHANGED
APPRAISED VALUE OF RETURN BASED ON- ORIGINAL RETURN
1. Real Estate (Schedule A) (1) 479. 16 NOTE: To ensure proper
2. Stocks and Bonds (Schedule B) (2) .00 credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) (3) 00 submit the upper portion of this form with your
4. Mortgages/Notes Receivable (Schedule D) (4) .00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) (5) 247,399.39
6. Jointly Owned Property (Schedule F) (6) 7,322.58
7. Transfers (Schedule G) C7) 150,594.49
S. Total Assets (8) 405,795.62
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedule H) (9) 7,90 2.54
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 249.46
11. Total Deductions (11) 8,152.00
12. Net Value of Tax Return (12) 397,643.62
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00
14. Net Value of Estate Subject to Tax (14) 397,643.62
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate (15) .00 X 00 = .00
16. Amount of Line 14 taxable at lineal rate C16) A97.443-42 x 045 = 17,893.96
17. Amount of Line 14 at sibling rate (17) Dn X 12 = .00
18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = .00
19. Principal Tax Due (19)= 17,893.96
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+) -= M
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PA p�1 Cn G> Cl
08-15-2013 CDO18030 894.70 17 1 On NOh
7C q
C-;, (� LI
TOTAL TAX P)@PtN:P 1' 894.70
BALANCE OF TAX UE N t 74CR
INTEREST AND>PEN. -n .00
TOTAL DUE .74CR
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.
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RESERVATION: Estates of decedents dying on or before Dec. 12,1982-K 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. I
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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 -
www revenue state(�a 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 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 Y+!vw�l2ea_rd9fapp�jstal�pairs 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-rnatter determined at audit of the account of the personal representative;or
C) Appealing to the Orphans'Court. r
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. t
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 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
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Any notice issued after the tax becomes delinquent will reffect 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. r
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