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HomeMy WebLinkAbout01-31-14 pennsylvania DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX J REV-1607 EX AFP (12-13) INHERITANCE TAX DIVISION STATEMENT PO BOX 280601 OF ACCOUNT HARRISBURG PA 17128-0601 DATE 01-23-2014 ESTATE OF GARMAN ROBERT J DATE OF DEATH 10-31-2012 FILE NUMBER 21 13-1178 COUNTY CUMBERLAND SHIRLEY A GARMAN ACN 12165207 865 YORK RD Amount Remitted CARLISLE PA 17015-9200 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 _ _�_ _ RE_TAIN LOWER PORTION FOR YOUR RECORDS _ 4— _ _ _ _ _ - - - - - REV-1607 EX AFP (12-13) �(�(�( INHERITANCE TAX STATEMENT OF ACCOUNT m;; ESTATE OF:GARMAN ROBERT J FILE NO. : 21 13-1178 ACN: 12165207 DATE: 01-23-2014 THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 10-28-2013 PRINCIPAL TAX DUE: 103.94 PAYMENTS (TAX CREDITS) : ' PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAS rn n C— G") C7 12-19-2013 CDO18595 1 .18- 105 � Z Z;; 01-10-2014 SBADJUST 00 r— W rTl M r- H-' :� c C-) C) -r 1 CD C:-, f TOTAL TAX PAYMENT 103.94 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER THIS DATE, SEE REVERSE SIDE 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 we and address Printed on the reverse side. If payment is for a resident decedent, make check or mangy Order payable to: Register of Wills, Agent If payment is for a non-resident decadent, make check or money order payable to: Commoowealth of Pennsylvania 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 department's web site at www.revenue.state.Pa.us, aw 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 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 oercent tax amnesty non-Participation penalty is computed on the total of the tax and interest assesswd, 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 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 varies 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 Department of Revenue Web site wew.revenma.state,pa.us. The applicable interest rates for 2000 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rata Factor Year Rate Factor 2000 By .000219 2001 SY. .000247 2002 6'/. .000164 2003 5% .OBOIST 2004 4% .000110 2005 5Y. .000137 2006 77 .000192 2007 8% .000219 2DO8 7Y. .000192 2009 5Y. .000137 2010 4% .000110 2011-2014 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. pennsyLvania DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX REV-1607 EX AFP (12-13) INHERITANCE TAX DIVISION STATEMENT PO BOX 280601 OF ACCOUNT HARRISBURG PA 17128-0601 DATE 01-23-2014 ESTATE OF GARMAN ROBERT J DATE OF DEATH 10-31-2012 FILE NUMBER 21 13-1178 COUNTY CUMBERLAND SHIRLEY A GARMAN ACN 12165205 865 YORK RD Amount Remitted CARLISLE PA 17015-9200 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 _ _—_1_ RETAIN LOWER P_ORTI_ON FOR YOUR RECORDS _ 4— _ _ _ _ _ _ _ _ _ _ _ _ REV-1607 EX AFP (12-13) *** INHERITANCE TAX STATEMENT OF ACCOUNT ** ESTATE OF:GARMAN ROBERT J FILE NO. : 21 13-1178 ACN: 12165205 DATE: 01-23-2014 THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 10-28-2013 PRINCIPAL TAX DUE: 37.46 PAYMENTS (TAX CREDITS) : PAYMENT RECEIPT DISCOUNT (+) rvj DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAId sT1 n L_ GO p 12-19-2013 CDO18595 .43- 37 N9 ; i may, w rnrn r— ► rr F-- :�o � C) C'.) c a a �? c ►"' r- M tV � C> rl t--A TOTAL TAX PAYMENT 37.46 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAID AFTER THIS DATE, SEE REVERSE SIDE 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. \ 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. If payment is for a resident decedent, make check or money order Payable to: Register of Wills, Agent If Payment is for a non-resident decedent, make check Pr money order Payable tw Commonwealth of Pennsylvania 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 department's web site at www.revenue.state.Pa.us, any Register of Wills or Revenue District Office or from the department's 2A-hour an swerJng 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 should be addressed to: PA Department 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 decedent's death, a five percent discount of the tax Paid is allowed. PENALTYe The 15 Percent tax amnesty non-Participation penalty is computed on the total of the tax and interest assessd, and not Paid before Jan. 18, 1996, (the first day after the and of the tax amnesty Period.) INTERESTS Interest is charged beginning with first day of delinquency, or nine months and one day from the date of death, to the data of Payment. Taxes which became delinquent before Jan. 1, 1982, bear interest attha 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 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 Department of Revenue Web site wvw.revenue.state.pa.us. The applicable interest rates for 2000 through 2014 arcs Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 87. .000219 2001 9% .000247 2002 6% .000164 2003 5: .000137 2004 4% 400110 2005 5Y. .080131 2006 7'/. .000192 2007 8% 1000219 2008 78 .DD0192 2009 5% .000157 2010 4X .000110 2011-2014 57 .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice issuotl 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 an the notice, additional interest must be calculated.