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Home My WebLink About12-23-13 c DATE: Commonwealth of Pennsylvania SUBJECT DOCKETING NONRESIDENT DECEDENT FILE INFORMATION TO: 4. Lin COUNTY REGISTER OF WILLS FROM: ELIZABETH A BLOOM TAX EXAMINER 2 Inheritance Tax Division Bureau of Individual Taxes Department of Revenue COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE - , pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF NONRESIDENT INHERITANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION TAX APPRAISEMENT, ALLOWANCE OR REV-537 EX AFP (12-13) PO DISALLOWANCE OF DEDUCTIONS, HARRISBURG P PA A 17128-0601 AND ASSESSMENT OF TAX DATE 12-23-2013 ESTATE OF VAUGHN JR ROBERT P DATE OF DEATH 05-31-2012 IO FILE NUMBER 99 13-1106 COUNTY NON-RESIDENT CCU o2 MCKINGHT IRWIN & ACN 101 60 W POMFRET ST APPEAL DATE: 02-21-2014 CARLISLE PA 17013-3243 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: PA DEPARTMENT OF REVENUE P . O. BOX 280601 HARRISBURG, PA 17128-0601 CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS - ----------------------------------------------------------- ------------------------------ REV-537 EX AFP (12-13) NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF VAUGHN JR ROBERT P FILE NO. 99 13-1106 ACN 101 DATE 12-23-2013 TAX COMPUTATION METHOD ELECTED: CX ) FLAT RATE ( ) PROPORTIONATE TAX RETURN WAS: C ) ACCEPTED AS FILED C X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 190,000.00 NOTE: To insure 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 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) 190,000.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) .00 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 2,22 6.69 11. Total Deductions (11) 2,226.69 12. Net Value of Tax Return (12) 187,773.31 13. Charitable/Governmental Bequests (Schedule J) f7 (13) .00 14. Net Value of Estate Subject to Tax C:: ;314) c� 1*I7 273. co � Ga C] NOTE: If an assessment was issued previously, lines 14, 15 and/q-rl 1%, 17,r g,-P 8 C919 will reflect figures that include the total of ALL returns asses jd �2o date.• I C7 ASSESSMENT OF TAX: �' Ca 00 15. Amount of Line 14 at Spousal rate (15) OA- P0$; = r , 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 187,773.3 x'__101,45 _ `T18j�'449.80 17. Amount of Line 14 at Sibling rate (17) OX x-12 - � ":z .00 - P 18. Amount of Line 14 taxable at Collateral/Class B rate - C18) 0'0 15 =F-+ MU_ .00 19. Principal Tax Due ;> (19) &) 449.80 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 09-30-2013 CDO18190 .00 6,881.48 INTEREST IS CHARGED FROM 10-01-2013 TO 12-31-2013 TOTAL TAX CREDIT 6,881 .48 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 1,568.32 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 160. 11 TOTAL DUE 1 ,728.43 * IF PAID AFTER DATE INDICATED, SEE REVERSE C IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. 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.) \� RESERVATION: Estates of decedents dying on or before December 12, 1982 -- If any future interest in the estate is transferred in Possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate op any such future interest. PURPOSE OF To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of2000. (72 P.S. NOTICE: Section 9140). OBJECTIONS: Any Party in 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 filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at wvw.boardofappeals.state.Pa.us on or before the expiration of the sixty-day appeal period. In order for an electronic pro es o e valitl, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to: PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may net be foxed. B) Election to have the matter determined at the audit of the account of the personal representative. ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg,PA 17128-0601 Phone (717) 787-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Nonresident Decedent" (REV-1736) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is Paid within three (3) months after the decedent's death, a discount of five percent (5/,) of the tax paid is allowed. 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 online at www.revenue.state.oa.us, any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). PENALTY: The 157 tax amnesty non-participation penalty is computed on the total of the tax and interest assessd, and not Paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-partici+ation Penalty is appealable in the same manner and in the the same time Period as you would appeal the taxand interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine (9) months and one (1) day from the date of death to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar yearwith that rate announced by the PA Department of Revenue. Rates for years 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 Dept. of Revenue web site www.revenue.state.Pa.us. The applicable interest rates for years 2000 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 87. .000219 2001 9Y. .000247 2002 6Y. .000164 2003 57. .000137 2004 4% .000110 2005 5% .000137 2006 77 .000192 2007 By .000219 2000 7Y. .000192 2009 57. .000137 2010 4% .000110 2011-2014 37. .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 fifteen (15) days beyond the date of the assessment. If Payment is made after the interest computation date showmen the Notice, additional interest must be calculated. TO REMIT PAYMENT: Detach the top portion of this Notice and submit with your payment to PA Department of Revenue, at the address shown on the reverse side. -Make check or money order Payable Bma PA DEPARTMENT OF REVENUE 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. REV-1502 EX+(12-12) pennsylvania :. SCHEDULE A DEPARTMENT OF REVENUE REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: ROBERT P. VAUGHN JR. 0 0 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1. 49 COUNTRY CLUB ROAD, CARLISLE, PENNSYLVANIA 190,000.00 TOTAL(Also enter on Line 1,Recapitulation.) $ 190 000.00 If more space is needed,use additional sheets of paper of the same size. REV-1470 Ex(688) Y INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG,PA 17128-0601 DECEDENT'S NAME FILE NUMBER VAUGHN JR ROBERT P 9913-1106 REVIEWED BY A 9 ent 97 ACN 101 ITEM SCHEDULE NO, EXPLANATION OF CHANGES H Reduced the schedule to zero. I Reduced the schedule to $2,226.69 Section 9116(b)(2) of the Inheritance and Estate Tax Act of 1991 sets forth the method of computation of Inheritance Tax in the estate of a nonresident decedent. When the tax is calculated by the flat rate method, the only deductions allowed by the statute are any mortgages, liens or taxes that encumbered the Pennsylvania property which were due and owing as of the decedent's date of death. ROW Page 1