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HomeMy WebLinkAbout04-21-14 YWT pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX 117DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 290601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON RFV-1549 EX AFP (12-13) HARRISBURG PA 17128-0601. JOINTLY HELD OR TRUST ASSETS DATE 04-21-2014 ESTATE OF FETTROW DAVID S DATE OF DEATH 05-05-2013 FILE NUMBER COUNTY CUMBERLAND SSN/DC DEBORAH FETTROW ACN 13127885 1070 STOUFFER AVE APPEAL BY DATE:06-20-2014 CHAMBERSBURG PA 17201-2938 (See reverse side under Objections) Amount Remitted- — 771 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 F "-----------------------------------'_--___----_-------------`---`-`-- 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: 04-21-2014 ESTATE OF: FETTROW DAVID S DATE OF DEATH:05-05-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13127885 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 291506-00 TYPE OF ACCOUNT: ( X)SAVINGS C ) CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 08-25-2006 Account Balance 2,539.40 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 1 ,269.70 UPPER PORTION OF THIS NOTICE Debts and Deductions • 00 WITH YOUR TAX PAYdI1iiNT TO;2THE Taxable Amount 1,269.70 REGISTER5F WILLS-%T gErn�s� Tax Rate y .12 ABOVE ADR9S. MJNE GRE& Tax Due 152.36 OR MONEY5RBE& PAWBLE/1Tg: "REGISTEE OF �LLW AGINIR" TAX CREDITS: y a :3 V --.I G PAYMENT RECEIPT DISCOUNT C+) p C.1 p DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID C-)(. '-n G T Cn C CJl INTEREST IS CHARGED THROUGH 04-29-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 152.36 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 1 .04 TOTAL DUE 153.40 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. 1 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 cback 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 www.revenue.state.P..us, any Register of Wills or Revenue District Office or from the Department's 24-hour ..sparing service: 1-800-362-2050; services for taxpayers with special hearing and/or Speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the approisment, 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 by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www.b..rdafappoaIs.st.ta,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 Be. 281021, Harrisburg, PA 17128-102I. 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, AT'TN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128.0601 or call (717) 787-6505. Sea 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 percent tax amnesty non-participation penalty is computed on the total of the tax and interest asseswd and not Paid before Jan. 18; 1996, the first day after the end of the tax amnesty period. This non-partic"atign 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 an 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. I, 1982, bear interest at the rate of six percent per annum calculated at a daily rate of 0.000164. Alf 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 Mon-Resident Instruction B.4kiet (REV-1736) or on the Department of Revenue Web site wc.rovenuo.stato.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 8% .000219 2008 7Y. .000192 2009 58 .000137 2010 4Y. .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 hoc...s delinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If payment is made after the interest computation data shewnon the notice, additional interest must be calculated.