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HomeMy WebLinkAbout04-11-14 �► pennsyLvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX - DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-15) HARRISBURG PA 11128-0601 JOINTLY HELD OR TRUST ASSETS DATE 04-14-2014 ESTATE OF KLINGER ROY E DATE OF DEATH 05-02-2013 FILE NUMBER 21 13-0538 COUNTY CUMBERLAND SSN/DC DANIEL E KLINGER ACN 13125588 22 CEDAR CLIFF DR APPEAL BY DATE:06-13-2014 CAMP HILL PA 17011-7601 (See reverse side under Objections) Amount Remitted C-----� MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 G. 1 F.a G7 0 n t71 CUT ALONG THIS LINE ""> RETAIN LOWER PORTION FOR YOUR RECORDS f n p REV-1548 EX AFP C12-13) n � -�p NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWAN(FE- BIF rn M Q DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSE'ft DATE: Oar �} -2 014- 2' ESTATE OF: KLINGER ROY E DATE OF DEATH:05-02-2013 QOT5JTY.CU*BE FILE NO. : 21 13.0538 S.S/D.C. NO. : 187-24-9868 «'"°' ACN: t 1 13129'588 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 421668-11 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 06-11-2011 Account Balance 2,115.81 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 1 ,057.91 UPPER PORTION OF THIS NOTICE Debts and Deductions •00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1 ,057.91 REGISTER OF WILLS AT THE Tax Rate v •045 ABOVE ADDRESS. MAKE CHECK Tax Due 47.61 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT I+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID INTEREST IS CHARGED THROUGH 04-22-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 47.61 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .31 TOTAL DUE 47.92 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. hV' 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 Wigs Printed an 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 10 the appropriate county or the issuance of an Orphan's Court citation. S t� ' 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 ww.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). a i OBJECTIONS Any'Party In interest not satisfied with the aPpraism.nt, 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 date of receipt of this notice bys A) Protest to the PA Department of Revenue, Board of Appeals by filing a Protest online at ww.b.ardofappeals.state.P., s 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 foxed; 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 too PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review U.it, 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 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 Percant tax amnesty non-participation Penalty is computed on the total of the tax and interest ass"vd and not Paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-participation Penalty as appealable in the same manner and in the the same time period as you would appeal the taxand interest that has bean assessed as indicated on this notice. 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 0.060164. All taxes which became delinquent an or after Jan. 1, 1992 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 0n the Department of Revenue Web site ww.revanue.state.pa.us. The applicable interest rates far 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 B% .000219 2008 7Y, .000192 2009 BY .000137 2010 4Y. .ODOIIO 2011-2014 3Y. .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 data of the assessment. If Payment is made after the interest computation date shown.. the notice, additional interest must be calculated. V pennsytvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PD BOX 250601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12.13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 04-14-2014 ESTATE OF KLINGER ROY E DATE OF DEATH 05-02-2013 FILE NUMBER 21 13-0538 COUNTY CUMBERLAND SSN/DC DANIEL E KLINGER ACN 13125587 22 CEDAR CLIFF DR APPEAL BY DATE:06-13-2014 CAMP HILL PA 17011-7601 (See reverse side under Objections) Amount Remitted F MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS I COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE —+ RETAIN LOWER PORTION FOR YOUR RECORDS `-`----------'--`-`-_----`-`-------------`------_-_-- `---_--_ REY-1548 EX AFP C12-133 """""-'- NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-14-2014 ESTATE OF:KLINGER ROY E DATE OF DEATH:05-02-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0538 S.S/D.C. NO. : 187-24-9868 ACN: 13125587 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 421668-00 TYPE OF ACCOUNT: 00 SAVINGS ( ) CHECKING C )TRUST C )TIME CERTIFICATE. DATE ESTABLISHED 06-11 72011 r.a Account Balance 13,885.47 NOTE: TO ENSURE2RAPER CRfDIT'7 q Percent Taxable X 0.500 YOUR ACCOtWTb SUBa T'MR o Amount Subject to Tax 6,942.74 UPPER PORjDr � T'A S OrTCE Debts and Deductions - .00 WITH YOURy PA OT T,,I THE . Taxable Amount 6,942.74 REGISTER JOf LQl1-1 IS AT T' O Tax Rate x .045 ABOVE ADDIFESS.;D M/ CHEM Tax Due 312.42 OR MONEY �R&R ,-IPAyA�iLE'-YTO�.- "REGISTE4 ORWILL jAG€NTq" TAX CREDITS: 'V >- ..L' PAYMENT RECEIPT DISCOUNT DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID , INTEREST IS CHARGED THROUGH 04-22-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 312.42 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 2.02 TOTAL DUE 314.44 * 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 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top Portion of this notice and submit with your payment to the Register of Wigs 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`. 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 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: i-B00-3b2.2050; services for taxpayers with spacial hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONSO Any party in interest not satisfied with the aPpralsm..t, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this ..tics may obJ.ct within 60 days of the data of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a Protest online at www.b.ardof.PPe.Is.st.t.,P..ws .n 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 data 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 ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing toe PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601 or call C71i)'787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resi dent Decedent" (REV-1501) for an explanation of administratively correctable errors. L, . DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five Percent discount of the tax paid i5 'allowed. PENALTY: Tha'15 Percent tax amnesty non-participation Penalty is computed on the total of the tax and interest assesmd and not Paid before Jan. 18, 1996, the first day after the end of the tax amnesty Period. This non-Particioation 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 o. this notice. INTERESTe 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 oa or after Jan. 1, 1992 will bear interest at a rata 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 www.revenue.state.P..us. The applicable interest rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Yar Rate Factor Year Rate Factor 2007 By .000219 2008 7% .000192 2009 5% .000137 2010 4Y. .Otl0110 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 Penn after the interest computation data shown.n the notice, additional interest must be calculated.