HomeMy WebLinkAbout12-23-13 INHERITANCE TAX
RECORD ADJUSTMENT Pennsylvani•
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BUREAU OF INDIVIDUAL TAXES
JOINTLY HELD OR TRUST ASSETS DEPARTMENT OF REVENUE
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INHERITANCE TAX DIVISION REV-1604 EX AFP (12-13)
PO BOX 280601
HARRISBURG PA 17128-0601
DATE 12-17-2013
ESTATE OF HARTSOCK RUTHELLA
DATE OF DEATH 09-25-2012
FILE NUMBER 21 13-0984
COUNTY CUMBERLAND
SSN/DC
SHERRY A KUFFA ACN 12156274
547 HILLCREST DR Amount Remitted
CARLISLE PA 17015-4333
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 E-
REV-1604 EX AFP C12-13)
** INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS **
DATE: 12-17-2013
ESTATE OF: HARTSOCK RUTHELLA DATE OF DEATH: 09-25-2012 COUNTY: CUMBERLAND
FILE NO. : 21 13-0984 S.S/D.C. NO. : ACN: 12156274
ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION : SUSQUEHANNA BANK ACCOUNT NO. : 1603298501
TYPE OF ACCOUNT: ( ) SAVINGS ( X) CHECKING ( ) TRUST C ) TIME CERTIFICATE
DATE ESTABLISHED 10-29-1982
Account Balance 4,021 .64 NOTE: TO ENSURE AROPER CffE�IT7fffTYOUR
Percent Taxable X 0.500 ACCOUNT, SdI56 T THE PPIA 'VORTION
Amount Subject to Tax 2,010.82 OF THIS NO CIE WITH�OUr T:AX
Debts and Deductions - 3,950.00 PAYMENT TO�NJ REGISTER -OFPIILLS
Taxable Amount •00 AT THE ADDftSt, Ji IOWR�AB0ILEv
Tax Rate X .045 MAKE CHECK:970FC CTNEY ORDM PAYABLE
Tax Due •00 TO: "REGI!�_TER7 v W S,rXGf:NT."
TAX CREDITS: F
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PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
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" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
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)I 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" (RFV-1313). Applications are available from
the Department's web site, www.revenue.state.oa.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 assesmd,
and net 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 yearwith 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 wa..rsyenu.,stat..pa.us. The applicable interest rates for 2000 through
2014 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rat. Factor Year Rate Factor
2000 SY. ,000219 2001 91, .000247 2002 6% -000164
2003 5% ,000137 2004 4% .000110 2005 5% .000137
2006 7% ,000192 2007 8% -000219 2008 78 .000192
2009 57 .000137 2010 4% .800110 2011-2014 3Y. .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 dot. shownon the
notice, additional interest must be calculated.