HomeMy WebLinkAbout03-10-14 (2) INHERITANCE TAX pennsylvania
BUREAU OF INDIVIDUAL TAXES RECORD ADJUSTMENT Z7,
INHERITANCE TAX DIVISION DEPARTMENT OF REVENUE
PO BOX 280601 REV-1593 EX AFP (12-13)
HARRISBURG PA 17128-0601
DATE 02-27-2014
ESTATE OF STEEVER CHARLES E
DATE OF DEATH 11-07-2011
FILE NUMBER 21 12-1291
COUNTY CUMBERLAND
ACN 101
EDGER ESQ PAUL D Amount Remitted
STE 203
5006 E TRINDLE RD
MECHANICSBURG PA 17050-3651 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 y _RETAIN LOWER_PORTION FOR YOUR RECORDS F
_• "
REV-1593 EX AFP (12-13) *■ INHERITANCE TAX RECORD •ADJUSTMENT **
ESTATE OF: STEEVER CHARLES E FILE NO. :21 12-1291
ACN: 101 DATE: 02-27-2014
ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION
VALUE OF ESTATE:
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) •00
z) 00
3. Closely Held Stock/Partnership Interest (Schedule C) (3)
4. Mortgages/Notes Receivable (Schedule D) c4) 00
• DO
S. Cash/Bank Deposits/Mist. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) 7 6,247.59
00
7. Transfers (Schedule G) (6)(71-
S. Total Assets -00
DEDUCTIONS AND EXEMPTIONS: (e) 76,247.59
9. Funeral Expenses/Administrative Costs/ C7
Miscellaneous Expenses (Schedule H) (9) 4,170.63 WO A m�
10. Debts/Mortgage Liabilities/Liens (Schedule U (10) CO
60
11. Total Deductions 6,343. (Ti r
12. Net Value of Tax Return (11) r 101624.230 CD
C12) up 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schetlule J) (131 14. Net Value of Estate Subject to Tax TAX: (14) O
15. Amount of Line 14 at Spousal rate y -T
16. Amount of Line 14 taxable at Lineal/Class A rake (15) .00X.00 = W
•00
17. Amount of Line 14 at Sibling rate (16)- . 00X. 045= .00
18. Amount of Line 14 taxable at Collateral/Class B rate (17)- •00.,.12 = .00
19. Principal Tax Due (18) 65,733.36 . 15 = 9,860.00
TAX CREDITS: (19) 9,860.00
PAVME RECEIP ISCOU NT (+
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
10-15-2013 CDO18250 .00
3,113.74
INTEREST IS CHARGED THROUGH 03-14-20144 TOTAL TAX PAYMENT
AT THE RATES APPLICABLE AS OUTLINED ON THE 3,113.74
REVERSE SIDE OF THIS FORM ALANCE OF TAX DUE 6,746.26
INTEREST AND PEN. 433.88
* IF PAID AFTER DATE INDICATED, SEE REVERSE TOTAL DUE 7, 180. 1
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INCTRHrTTnuc i
1
PAYMENT: Detach the top portion of this entice and submit with your payment made 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 far 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 err.rs 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 dec.dont's death, a five Percentdiscount of the
tax Paid is allowad.
PENALTY: The 15 percent tax amnesty non-particiontion 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.)
r t
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 0.000164. All taxes which been.. delinquent on and after
Jan. 1, 1982, 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 2606 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.pa us The applicable interest rates for 2607 through 2014 area
Interest Daily Interest Daily Interest Daily
` r'Year Rate Factor Year Rate Factor Year Rate Factor
2007 8% .000219 2008 7% .000192 2009 5Y. .000137
2010 4% .000110 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 tnfifteen days
beyond the date of the ass.ss..nt.If payment is made after the interest computation date shown.. the
notice, additional interest ,must be calculated.
REUd4]O EX jaf.f6)
J !{� pennsytWania INHERITANCE TAX
DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 280601
IJARS
DECEDENTS NAME Charles E. Steever FILE NUMBER 2112-1291
REVIEWED BY ACN
Joan M. Peters 101
ITEM
SCHEDULE NO, EXPLANATION OF CHANGES
The above referenced Account Control Number has been adjusted to reflect that the debts
and deductions listed on Schedule "I" have been increased.
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