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HomeMy WebLinkAbout01-31-14 BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX INHERITANCE TAX DIVISION APPRAISEMENT ALLONANCE OR DISALLONANCE pennSyLVarna PO BOX 280601 OF DEDUCTION AND ASSESSMENT OF TAX ON DEPARTMENT OF REVENUE HARRISBURG, PA 17128-0601 SECURIfy ACCOUNTS HELD IN 11 7 BENEFICIARY FORM REV-1548A AFP (12-15) DATE 01-30-2014 ESTATE OF KENDRICK JOHN L DATE OF DEATH 10-24-2013 FILE NUMBER 21 13-1210 COUNTY CUMBERLAND SSN/DC PRESTON S KENDRICK ACN 13505303 APT 320 APPEAL BY DATE: 03-31-2014 1135 FOX HILL DR (See reverse side under Objections) MONROEVILLE PA 15146-1648 Amount Remitted 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 iEV - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - REV-1548A AFP C12-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ON SECURITY ACCOUNTS HELD IN BENEFICIARY FORM DATE: 01-30-2014 ESTATE OF:KENDRICK JOHN L DATE OF DEATH: 10-24-2013 COUNTY: CUMBERLAND FILE NO. : 21 13-1210 S.S/D.C. NO. : ACN: 13505303 TAX RETURN WAS: (X) ACCEPTED AS FILED C )CHANGED BENEFICIARY FORM OF ASSET INFORMATION NAME OF SECURITY: TOD ACCOUNT ACCOUNT NO. : 82691646 TYPE OF ASSET: ( X SECURITIES ( ) SECURITY ACC C ) STOCK C ) BONDS DOD Valuation 126,412.09 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.250 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 31 ,603.02 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 31 ,603.02 REGISTER OF WILLS AT THE Tax Rate X .045 ABOVE DRESS. MAKE XHy K Tax Due 1 ,422. 14 OR MONEY�RDER (RAYA E�0:. TAX CREDITS: "REGI#E�OE W, S,�G;E'NT." C�) rri PAYMENT RECEIPT DISCOUNT (+) M ►—' !n DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PA 14 CI? 12-27-2013 CDO18573 71 .11 1,3!.x,. `r N (n iV TOTAL TAX PAYMENT 1,422. 14 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * 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. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of20O0. (72 P.S. Section 9140), PAYMENT: Detach the top Portion of this notice and submit with your payment to the Register of Wins printed on the reverse side. Make check or money order payable to: Register Of Wills, Agent. REFUND (CR), A refund of a tax credit, xhich was not requested on the tax return, may be requested by completing an "Application far Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the Department's Web site at www.revenue.state.Pa.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). i OBJECTIONS, Any party in interest not satisfied with the aPpr.isement, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown an this notice may object within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at ww.boardof.Pyeais.state.pa.us on or before the 60-day appeal period expires. In order for an electronic Protest to be valid, You must receive a confirmation number and Processed date from the Board of Appeals Web site. You may also send a written protest to: PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the personal representative account; or C) Appeal to the Orphans' Court. ADMIN- 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, PO Box 280601, Harrisburg, PA 17128-0601 or call (717)'787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correetdble 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 allowed. - INTEREST, Interest is charged beginning with first day of delinquency or nine months and one dayfrom the data 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 or 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 1902 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or an the Department of Revenue Web site ww-revenue.sta te.pa.us. The applicable interest rates for 2007 through 2014 era, Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2807 By .000219 2008 7Y. .000192 2009 5% .000137 2010 4Y, .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 to15 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. BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX ` pennSytvarna INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE _ ___._ � DEPARTMENT OF REVENUE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 01-30-2014 ESTATE OF KENDRICK JOHN L DATE OF DEATH 10-24-2013 FILE NUMBER 21 13-1210 COUNTY CUMBERLAND SSN/DC PRESTON S KENDRICK ACN 13161823 226 PARKER ST APPEAL BY DATE:03-31-2014 CARLISLE PA 17013-3618 (See reverse side under Objections) Amount Remitted I — 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 4-- REV-1548 EX AFP C12-13)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT' ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 01-30-2014 ESTATE OF: KENDRICK JOHN L DATE OF DEATH:10-24-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1210 S.S/D.C. NO. : ACN: 13161823 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 201446-44 TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING ( X)TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 11-16-2009 Account Balance 5,749.81 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 5,749.81 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH..,YOUR TAX-PAYMMENZ TO THE Taxable Amount 5,749.81 REGIcS.TFU OF W'rLLSwnTHE Tax Rate x 045 ABOVg AO DRES!& MhRECCHECK Tax Due 258.74 OR M®'N@ cORDE' PA B'J;3E T0: "REG#-qF(;pF LLST ENT." TAX CREDITS: p PAYMENT RECEIPT DISCOUNT (+) 3 > DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAT c � -� 12-09-2013 CDO18505 12.94 24S). � ►�' - -t7 N c y C:) TOTAL TAX PAYMENT 258.74 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 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. `\n\ SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top Portion of this notice and submit with your payment to the Register of Wins 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 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 roouested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the Department's Web site at xw.re vanua.stake.Pa.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: I-800-447-3020 (TT only). OBJECTIONS: Any Party in interest net satisfied with the approisment, all.Owance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may obiect within 60 days of the date of receipt of this notice by= A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at ww.boardofaPPaals.state.Pa.us on or before the 60-day appeal period expires. In order for an electronic Protest to be valid, You must receive a confirmation number and Processed date from the Board of Appeals Web site. You may also send a written Protest to PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisburg, PA 17128.1021. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the Personal representative account; or ADMTH- 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, PO Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If aw tax due is paid within three calendar months after the decedent's death, a five Percent discount of the tax Paid I. allowed. PENALTY: The'15 Percent tax amnesty non-participation penalty is compotod an the total of the tax and interest asses,etl and not paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-participation 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 months and one day from the data 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 or 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 2006 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 5nn4.revenue.state.p.,us. The aPpli.able interest rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 87 .000219 2008 77 .000192 2009 Sy .800137 2010 48 .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 data showmen the notice, additional interest must be calculated. pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX ,Z7- DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 01-30-2014 ESTATE OF KENDRICK JOHN L DATE OF DEATH 10-24-2013 FILE NUMBER 21 13-1210 COUNTY CUMBERLAND SSN/DC PRESTON S KENDRICK ACN 13161824 226 PARKER ST APPEAL BY DATE:03-31-2014 CARLISLE PA 17013-3618 (See reverse side under Objections) Amount Remitted 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 REV-1548 EX AFP (12-13)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX .ON JOINTLY HELD OR TRUST ASSETS DATE: 01-30-2014 ESTATE OF: KENDRICK JOHN L DATE OF DEATH:10-24-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1210 S.S/D.C. NO. : ACN: 13161824 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 201446-45 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING ( X)TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 03-19-2010 Account Balance 958.06 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1 .000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 958.06 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 958.06 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE A�DRESS. ,1i4KE�HL-CK Tax Due 43. 11 OR MONEdt ODER PAYABL�^-E T0: "REGIST�&::OF WILkS, 2E$tT.11 TAX CREDITS: C7 U) PAYMENT RECEIPT DISCOUNT (+) 11 DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID b }--� C:) 12-09-2013 CDO18505 2.16 40.9j - c> C) r4 r= M N o TOTAL TAX PAYMENT 43.12 BALANCE OF TAX DUE .01CR INTEREST AND PEN. .00 TOTAL DUE .01CR * 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. PURPOSE OF NOTICE: To fulfill the requirements of Section 21AD of the Inheritance and Estate Tax Act, Act 23 of 200D. (72 P.S. Section 9140), PAYMENT: Detach the top Portion of this notice and submit with your payment to the Register of Gifls 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 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 at wwv,rev,nue.st.te.P..us, any Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1-BOU-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-809-447-3020 (TT only). OBJECTIONS: Any Party in interest not satisfied with the appraismen t, 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 data of receipt of this notice byv A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www.boa,dofappeals.state.pa.us on or before the 6D-day appeal period expires. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals Web site. You may also sand a written protest to PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the personal representative account; or 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, PO Box 280601. Harrisburg, PA 17128-06D1 or call (7173 787-6505. See Page 4 of "instructipns 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 allowed. PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assesed and not Paid before Jan. 18, 1996, the first day after the and of the tax amnesty period. This non-participation 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 months and no 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 or 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 2D06 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Nan-Residont Instruction Booklet (REV-1736) or on the Department of Revenue Web site wvw.rovenue.state.pa.us. - The applicable interest rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 BY .DD0219 2008 7Y. .000192 2DD9 5x .000137 2010 4Y. .000110 2011-2014 3% 1000082 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 data of the assessment. If payment is made after the interest computation data shownon the notice, additional interest must be calculated.