HomeMy WebLinkAbout04-11-14 INHERITANCE TAX r pennsylvania
RECORD ADJUSTMENT DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES ------
INHERITANCE TAX DIVISION REV-1593 EX AFP (12-13)
PO BOX 280601
HARRISBURG PA 17128-0601
DATE 04-04-2014
ESTATE OF NIBBE HANS L
DATE OF DEATH 02-14-2013
FILE NUMBER 21 13-0356
COUNTY CUMBERLAND
ACN 101
Amount RemiYtetl
VILLANELLA ESQ CINDY L
875 MARKET ST
LEMOYNE PA 17043-1500 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 PORTION FOR YOUR RECORDS F
REV-1593 EX AFP (12-13) x■ INHERITANCE TAX RECORD ADJUSTMENT X■
ESTATE OF: NIBBE HANS L FILE NO. :21 13-0356 ACN: 101 DATE: 04-04-2014
ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION
VALUE OF ESTATE:
1. Real Estate (Schedule A) (1) .00
2. Stocks and Bonds (Schedule B) (2) .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) 7,229,70
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers (Schedule G) (7) ,00
S. Total Assets (8) 7,229.70
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H) (9) 3,765.39
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 357,674.24
11. Total Deductions (11) 361,439.63
12. Net Value of Tax Return (12) 361,530.37-
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00
14. Net Value of Estate Subject to Tax (14) 361 ,530.37-
TAX:
15. Amount of Line 14 at Spousal rate (15) ,00 X.00 = .00
16. Amount of Line 14 taxable at Lineal/Class A rate (16) .00 X.045= .00
17. Amount of Line 14 at Sibling rate (17)
. ooX. 124=� . 00
18. Amount of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due . 00 X.ZJ ��•�
TAX CREDITS: b rn.gfl
-v
PAYMENT RECEIPT DISCOUNT (+) Cn
GATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID m
a M H-' v
:z c5 CD
C')
r F m
L s (n O
TOTAL TAX PAYMENT .0.0
BALANCE OF TAX DUE .00
INTEREST AND PEN. . 00
TOTAL DUE . 00
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE ``(3
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ,`�jvl''
PAYMENT: Detach the top portion of this notice and submit with your Payment matle 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 or money order payable to: 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
the department's Web site 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).
REPLY
TO: Questions regarding errors contained on this notice 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 Percentdiscount 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 assessd,
and not paid before Jan. 18, 1996, (the first day after the end 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 par annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after
Jan. 1, 19B2, 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) or on the Department of
Revenue Web site www.revenue.oa.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 8/. .000219 2008 7Y, .000192 2009 SY. .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
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 data shownon the
notice, additional interest must be calculated.
tT,)
REV-1470 EX(01.10)
pennsylvarna INHERITANCE TAX
DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 280601
DECEDENTS NAME FILE NUMBER
Hans L. Nibbe 2113-0356
REVIEWED BY ACN
Joan M. Peters 101
ITEM
SCHEDULE NO, EXPLANATION OF CHANGES
The above referenced Account Control Number has been adjusted to reflect a reduction to
Schedule "H" on the supplemental return per the Board of Appeals.
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