HomeMy WebLinkAbout02-10-14 BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX
INHERITANCE TAX DIVISION APPRAISEMENT ALLORANCE OR DISALLOBANCE pen n syLVa rn•
a
PO BOX 280601 OF DEDUCTION AND ASSESSMENT OF TAX ON
HARRISBURG, PA 17128-0601 SECURI 'Y ACCOUNTS HELD IN DEPARTMENT OF REVENUE
BENEFICIARY FORM REV-1548A AFP (12-13)
DATE 02-10-2014
ESTATE OF MCVITTY CLAIRE C
DATE OF DEATH 10-06-2013
FILE NUMBER 21 13-1092
COUNTY CUMBERLAND
SSN/DC
KAREN M SCHAEFFER ACN 13504945
1777 WINTERHAVEN DR APPEAL BY DATE: 04-11-2014
MECHANICSBURG PA 17055-5192 (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 �-
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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: 02-10-2014
ESTATE OF: MCVITTY CLAIRE C DATE OF DEATH: 10-06-2013 COUNTY: CUMBERLAND
FILE NO. : 21 13-1092 S.S/D.C. NO. : ACN: 13504945
TAX RETURN WAS: (X) ACCEPTED AS FILED C )CHANGED
BENEFICIARY FORM OF ASSET INFORMATION
NAME OF SECURITY: AMERIPRISE ACCOUNT NO. : 17006035
TYPE OF ASSET: C ) SECURITIES C X SECURITY ACC C ) STOCK C ) BONDS
DOD Valuation 9,590.48 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500, YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 4,795.24 UPPER PORTION OF THIS NOTICE
Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 4,795.24 REGISTER OF WILLS AT THE
Tax Rate X .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 215.79 OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS,, AGENT."
TAX CREDITS: ; I
PAYMENT RECEIPT DISCOUNT C+) G7 M C')
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID ;;0 C'.) ::0 C>
11-15-2013 CDO18412 10.79 205.%0:::: F--, ryl
M O
C7 Cj 'T -71 `i1
`L7 t V
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N t
TOTAL TAX PAYMENT 215.79
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. (l�J,
PURPOSE OF
NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 02000. (72 P.S. Section 9140).
PAYMENT: Detach the top Portion of this notice and submit with your payment to the Register of Wills Printed an the
reverse side- Make check or money order payable to: Register Of Wills, Agent,
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 Inhoritance and Estate Tax" (REV-1313}, Applications are available from
the Department's Web site at www.revanua.state.Pa.us> am 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 needse 1-800.447-3020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the apprai.enent, allotment. 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) Protest to the PA Department of Revenue. Board of Appeals by filing a protest online at -.
www.boardofappeals.state.Do.us on or before the 60-day appeal period expires. In order far
an electronic protest to be valid, you must receive a confirmation Humber antl 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" (RFV-1501)
,fior.8n explanation of administratively correctable errors.
DISCOUNT: , If any tax x-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 day from the date of death to the
date'sffpaoment.`Taxes which became delinquent before .Ian. 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.
Rotes£or 1982 through 2006 can bo found in the Pennsylvania Resident Instruction Booklet (REV-1501).
the Pennsylvania Non-resident Instruction Boaklet (REV-1736) or on the Department of Revenue Web site
wwrr.revenue atafe.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 y 8% .9utl219 2008 7Y, - .000192 2009 5S .000137
2010 4% .DOQ110 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 to15 days
beyond the date of the assessment. If payment is made after the interest computation data shownon the
notice, additional interest must be calculated.