HomeMy WebLinkAbout12-23-13 4 INHERITANCE TAX
RECORD ADJUSTMENT pennsylvarn•
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BUREAU OF INDIVIDUAL TAXES
JOINTLY HELD OR TRUST ASSETS Tv
DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION REV-1604 EX AFP (12-12)
PO BOX 280601
HARRISBURG PA 17128-0601
DATE 12-13-2013
ESTATE OF ROADCAP LARRY E
DATE OF DEATH 02-24-2012
FILE NUMBER 21 13-0980
COUNTY CUMBERLAND
SSN/DC
SUZAN J ROADCAP ACN 12155482
119 PEARL DR
Amount Remitted
CARLISLE PA 17013-1045
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-1604 EX AFP (12-12)
** INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS **
DATE: 12-13-2013
ESTATE OF: ROADCAP LARRY E DATE OF DEATH: 02-24-2012 COUNTY: CUMBERLAND
FILE NO. : 21 13-0980 S.S/D.C. NO. : ACN: 12155482
ADJUSTMENT BASED ON : ADMINISTRATIVE CORRECTION
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION : SOVEREIGN BANK ACCOUNT NO . : 2891035267
TYPE OF ACCOUNT: ( ) SAVINGS ( X) CHECKING C ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 11-18-1993
Account Balance 2,647.73 NOTE: TO ENSURE PROPER CREDIT TO YOUR
Percent Taxable X 0.500 ACCOUNT, SUBMIT THE UPPER PORTION
Amount Subject to Tax 1,323.87 OF THIS NOTICE WITH YOUR TAX
Debts and Deductions - .00 PAYMENT TO THE REGI$g�tR OF�:WILLS
Taxable Amount 1,323.87 AT THE ADDQSS SHOW"BO ft, m n
Tax Rate X •00 MAKE CHECK g[R50NEY MDEP R44YABLE
Tax Due 00 T0: "REGISER0 0 WS, ANT."
TAX CREDITS : �" r10 M m
r— M c,) ::a c=
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID X--;z --D� a
DATE NUMBER INTEREST/PEN PAID C-)
" C)
s' 00
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE
* IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A
"CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
0
PAYMENT: Detach the top Portion of this notice and submit with your Payment made Payable to the name and address
Printed on the reverse side.
Make check or money order payable to: REGISTER OF WILLS, AGENT.
Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the
appropriate county, or the issuance of an Orphan's Court citation.
REFUND (CR): A refund of a tax credit, which was 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 web site, www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from
the Department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or
speaking needs: 1-800-447-3020 (TT only).
REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601, or call
(717) 787-6505.
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 allowed.
PENALTY: The 15 Percent tax amnesty non-Participation penalty is computed on the total of the tax and interest assessed,
and not Paid before Jan. 18, 1996, (the first day after the end of the tax amnesty Period.)
INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day from the date of
death to the date of payment. Taxes which became delinquent before Jan. 1, 1982 bear, interest at the rate of
six percent Per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after
Jan, 1, 1982 will bear interest at a rate which will vary from year to year with the rate announced by the
PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction
Booklet, (REV-1501) the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Pennsylvania
Deptartment of Revenue Web site www.revenue.state.Pa.us. The applicable interest rates for 2000 through
2013 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
2000 BY .000219 2001 9Y. .000247 2002 6% .000164
2003 5% .000137 2004 4Y, .000110 2005 5% .000137
2006 77 .000192 2007 BY .000219 2008 77 .000192
2009 5% .000137 2010 4Y, .000110 2011-2013 3: .000082
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 computation date shown on the
notice, additional interest must be calculated.
REV-1470 EX(01-10) -
pennsytvania INHERITANCE TAX
DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 280601
HARRISBURG,PA 17128-0601
DECEDENTS NAME FILE NUMBER
Larry E. Roadcap 2113-0980
REVIEWED BY ACN
James (Agent 197) 12155482
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
The total tax due is being adjusted to zero since the account was held jointly between
husband and wife.
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