HomeMy WebLinkAbout01-06-14 INHERITANCE TAX Pennsylvania
BUREAU OF INDIVIDUAL TAXES
RECORD ADJUSTMENT DEPARTMENT OF REVENUE -
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INHERITANCE TAX DIVISION REV-1593 EX AFP (12-13)
PO BOX 280601
HARRISBURG PA 17128-0601
DATE 12-19-2013
ESTATE OF SHAUB GEORGIA A
DATE OF DEATH 12-04-2012
FILE NUMBER 21 12-1296
COUNTY CUMBERLAND
ACN 101
CHEREWKA ESQ MICHAEL Amount Remitted
624 N FRONT ST
WORMLEYSBURG PA 17043-1022 MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
NOTE: To ensure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE --- RETAIN LOWER PORTION FOR YOUR RECORDS
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REV-1593 EX AFP C12-13) ** INHERITANCE TAX RECORD ADJUSTMENT **
ESTATE OF: SHAUB GEORGIA A FILE NO. :21 12-1296 ACN: 101 DATE: 12-19-2013
ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION
VALUE OF ESTATE:
1. Real Estate (Schedule A) C1) .00
2. Stocks and Bonds (Schedule B) (2) 29,441 .00
3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00
4. Mortgages/Notes Receivable (Schedule D) (4) .00
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 1,057,148.00
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers (Schedule G) (7) 298,282.00
8. Total Assets (8) 1 ,384,871 .62
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H) (9) 97,129.00
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 51,793.00
11. Total Deductions (11) 148,,,,,922.00
12. Net Value of Tax Return C-1 (12) _1,2 in949.00
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) d(13) C. 2&7 C 90:00
14. Net Value of Estate Subject to Tax CO C1�_43) 94M PV59.00
TAX: j r-- Cil M
15. Amount of Line 14 at Spousal rate C15) 0 030 = .'00
16. Amount of Line 14 taxable at Lineal/Class A rate (16) ioO0 +5° -LT �1 00
17. Amount of Line 14 at Sibling rate C17) . 12; .00
18. Amount of Line 14 taxable at Collateral/Class B rate (18) 988,759.. 12- 15 l""3113.85
19. Principal Tax Due
TAX CREDITS: `v 168A&13.85
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID
03-05-2013 CDO17267 .00 181,156.00
TOTAL TAX PAYMENT 181,156.00
BALANCE OF TAX DUE 32,842. 15CR
INTEREST AND PEN. . 00
TOTAL DUE 32,842. 15CR
* 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 OF THIS FORM FOR INSTRUCTIONS.)
a � h
PAYMENT: Detach the top portion of this notion and submit with your payment end. payable to the none and address
Printed on the reverse side.
If payment is for a Resident Decedent, meke check or money order Payable to: Register of Wills, Agont.
If Payment is for a Nan-rosident Decedent, make cheek or money order Payable to: Commonwealth of Pennsylvania.
Failure to pay the tax, interest, and penalty due mev 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 vw.revenue.st ete.ya.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 Departmont of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, PO Be. 280601, Harrisburg PA 17128.0601, or call
(717) 787-6505.
DISCOUNT, If any tax due is paid within three calendar months after the decadent's death, a five Percentdiscount of the
tax paid is allowed.
PENALTY: The 15 Percent tax amnesty non-Particiastion penalty is computed on the total of the tax and intorost assessd,
and not Paid before Jan. 18, 1996, (the first day after the and of the tax amnesty Period.)
INTEREST, Interest is charged beginning with first day of delinquency or nine months and ono day from the date of death
to the data 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 varies from year to year with the rateannounced by the PA
Department of Revenue. 'Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction
Booklet (REV-1501). the Pennsylvania Non-resident Instruction Booklet (Rev-1736) ar oa the Department of
Revenue Web site www.ravenue.oa.us The applicable interest rates for 2007 through 2014 are:
Interest Daily Interest Daily Interest Daily
Year Rata Factor Year Rate Factor Year Rate Factor
2007 8X .000219 2008 7X .000192 2009 5X .000137
2010 - 4% .000110 2011.2014 3X .000082
Interest Is calculated as follows:
INTEREST m BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
A" notice issued after the tax becomes delinquent will reflect an interest calculation tofifteen days
beyond the date of the assessment.If payment is made after the interest computation date shownon the
notice, additional interest must be calculated.
REV-1470 EX(01-10)
® . pennsylvania INHERITANCE TAX_
DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 280601
HARRISBURG,PA 17128-0601
DECEDENTS NAME FILE NUMBER
Georgia A. Shaub 2112-1296
REVIEWED BY ACN
James (Agent 197) 101
ITEM
SCHEDULE NO, EXPLANATION OF CHANGES
Schedule J "Charity Funds" was adjusted back to the Original Return as the change made
by examiner was incorrect.
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