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HomeMy WebLinkAbout12-23-13 NOTICE OF INHERITANCE TAX � pennsylvan�a BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE INHERITAHCE TAX DIVISION �F DEDUCTIONS AND ASSESSMENT OF T/� REV-1547 IX AFP C08-13) PO BOX 280601 HARRISBURG PA 17128-0601 DATE 12-23-2013 ESTATE OF DALTON JUDITH A DATE OF DEATH 03-20-2010 FILE NUMBER 21 10-0294 SWOPE III THOMAS A COUNTY CUMBERLAND 219 S CENTER ST ACN APPEAL DATE: 02-21-2014 P 0 B 0 X 2 7 0 (See reverse side under Objections) EBENSBURG PA 15931-0270 A�ount Re�itted � MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHUUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS tINE_ _ �► __RETAIN LOWER PORTION FOR YOUR RECORDS � - - ------------ REV-1547 EX AFP C08-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: DALTON JUDITH AFILE N0. :21 10-0294 ACN: 101 DATE: 12-23-2013 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN N0. O1 1. Real Estate CSchedule A) C1� .0 0 NOTE: To ensure proper 2. Stocks and Bonds CSchedule B) C2� .0 0 credit to your account, .0 0 submit the upper portion 3. Closely Held Stock/Partnership Interest CSchedule C) (3) of this forn with your 4. MvrtOa9.es/NotQS Receivable CSchedule D) (4) •�0 tax paymont. 5. -CssA/Bank Deposits/Misc. Personal Praperty CSchedule E) (5) .0 0 6. JointZy Owned Property CSchedule F) C6� 16,705.40 7. Tranafars CSchedu3e G) ��� .0 0 8. Totai Assets c8� ,. 16,705.40 APPROVED DEDUCTIDNS AND EXEMPTIONS: �'; � � 9. Funeral EXponses/Adm. Costs/Misc. Expenses CSchedule H) C9�_ 395�flQ... � m C"�► 10. Dabts/Mortgage Liabilitfes/Liens CSchedule I) C10) �� � � � � � �y "•i� il. Total Deductions ���_�`� �00 12. Net Value of Tax Return �� i'�'t (,,�.6,:�1 �40 13. Charitable/6overnmental Bequests; Non-elected 9113 Trusts CSchedule J) �,�' �,Q,Q_ 14. Nst Value of Estate Subject to Tax �� 0 4 O '�c'1 NOTE: � If an assess�ent was issued previously, Lfnes 14, 15, 16, 17,��ndlo�l9 �iri� reflect fi�ures that include the total of all returns assesse�t,o� date� � ASSESSMENT OF TAX: � � ' 15. Amount of Line 14 at spousal rate C15) .00 X�00 = � .00 16. Amoun# of LinQ 14 taxable at lineal rate C16) ;��-�R;-�4 x 045 = 13 s 980.76 17. Amount of Line 14 at sibling rate C17) _00 X 12 = .00 18. Amount of Line 14 taxable at collateral rate t18) .0 0 X 15 = .0 0 19. Prfncipal Tax Due C19)= 13,980.76 TAX CREDITSz PAYM NT' RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 01-2 -20 CD013946 .00 13,246.79 04-09-2011 CD014278 .00 44.27 08-28-2013 CD018089 100.43- 794.00 TOTAL TAX PAYMENT 13,984.63 BALANCE OF TAX DUE 3.87CR INTEREST AND PEN. .00 TOTAL DUE 3.87CR * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), YOU MAY BE DUE ` FOR CALCULATION OF ADDITIONAI 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 lnheritance and Estate Tax(REV-1313). Applications are available from the department's website 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 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.boardofap�eals.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 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 www.revenue.statepa.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. NOTICE OF INHERITANCE TAX , pennsylvan�a APPRAISEMENT, ALLOWANCE OR DISALLOWANCE BUREAU OF INDIVIDUAL TAXES OF DEDUCTI�NS AND ASSESSMENT OF TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION REV-1547 D( AFP C08-13) PO BOX 280601 HARRISBURG PA 17128-0601 DATE 12-23-2013 ESTATE OF SIEG MARTHA L DATE OF DEATH 08-04-2010 FILE NUMBER 21 10-0836 COUNTY CUMBERLAND SLEG RONALD P ACN 101 3737 SHARON ST APPEAL DATE: 02-21-2014 HAR R I S B U R G PA 17111-19 4 9 (See reverse side under Objections) A�ount Re�ftted -1 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SqUARE � CARLISLE PA 17013 CUT ALON6 THIS LINE �i RETAIN LOWER PORTION FOR YOUR RECORDS � REV-1547 EX AFP C08-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: SIEG MARTHA LFILE N0. :21 10-0836 ACN: 101 DATE: 12-23-2013 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN N0. 02 1. Real Estate CSchedule A) �1� .0 0 NOTE: To ensura proper 2. Stocks and Bonds CSchedule B) C2� .0 0 credit to your account, .0 0 submit the upper portion 3. Closely Held Stock/Partnership Interest CSchedule C) C3) of this form with your 4. Mortpsges/Notes Receivable CSchedule D) �y� 2 2s0 1$.4 4 tax payment. 5. Cash/Bank'Deposits/Misc. Personal Property CSchedule E) (5? .0 0 6. Jointly OwnQd Property CSchedule F) �6� .0 0 7. Trarlsf�rs fSchedule G) ��� .00 � 8. Totai Assats cg) 22,018.44 APPROVED DEDUCTION� AND EXEMPTIONS: � � � 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9� '� � �"�'1 � 10. Deb#s/Mort�aye Liabilities/Liens CSchedule I) C10) � � � � � 11. Total Deductions �1� C3 � '""'� � 00 12. Net ValuQ of Tax Return �1� �,��_��2r �44 13. Charitable/6overnmental Bequests; Non-elected 9113 Trusts (Schedule J) ���,__�C��„0_0 14. Net Va�ue of Estate Subject to Tax ,�� 4 � 91 ... NOTE: If an assess�ent was issued previously, Lines 14, 15, 16, 17,�'�an�J/o�..►19 �ti� refle�t fi�ures that include the total of all returns assessen t� date!''' � ASSESSMENT OF TAX: -� � -�r� 15. Ampurtit. of Line 14 at spousal rate (15) .00 X�0 = .00 14. Amoynt of Line 14 taxable at lineal rate C16) ;99•���-Q� X 045 = 17,979.$8 17. Amount ot Lino 14 at sibling rate C17) �.000_00 X 12 � 600.00 18. Amount of Line 14 taxable at collateral rate C18) .0 0 X 1 5 = .Q 0 19. Principal Tax Due C19)= 18,579.88 TAX CREDITSs PAYM tt � RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 11-0 -2010 CD013586 928.99 18,�i00.00 12-12-2011 REFUND .00 3,201.02- 12-26-2012 CD016960 .00 1,590.12 08-03-2013 CD018094 91.95- 990.83 T�TAL TAX PAYMENT 18,616.97 - BALANCE OF TAX DUE 37.09CR INTEREST AND PEN. .00 TOTAL DUE 37.09CR * 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 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 lnheritance and Estate Tax(REV-1313). Applications are available from the department's website 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 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.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 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 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.