HomeMy WebLinkAbout02-21-14 (2) ` INHERITANCE TAX pennsytvania
BUREAU OF INDIVIDUAL TAXES RECORD ADJUSTMENT DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION REV-1593 E% AFP (12-13)
PO BOX 280601
HARRISBURG PA 17128-0601
DATE 02-03-2014
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 MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
MECHANICSBURG PA 17050-3651
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 --+ RETAIN LOWER PORTION FOR YOUR RECORDS 4--
---------------------------.......m---------------_.-_.-_-__--------.-------------------------------------------
REV-1593 EX AFP (12-133 ** INHERITANCE TAX RECORD ADJUSTMENT X■
ESTATE OF:STEEVER CHARLES E FILE NO. :21 12-1291 ACN: 101 DATE: 02-03-2014
ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION
VALUE OF ESTATE: _
1. Real Estate (Schedule A) (1) .00
2. Stocks and Bonds (Schedule 8) (2) .00 (-C
3. Closely Hold Stock/Partnership Interest (Schedule C) (3) , 00
4. Mortgages/Notes Receivable (Schedule D) (4) ,00
S. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 76,247.59 -- •.�7
6. Jointly Owned Property (Schedule F) (6)
.00
7. Transfers CSohedula G) (7) _00 C7C
8. Total Assets (a) ,. 76;247.59- '�'
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/ C:
Miscellaneous Expenses (Schedule H) (9) 4,170.63
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 6,104.97
11. Total Deductions (11) 10,275.60
12. Net Value of Tax Return C12) 65,971 .99
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00
14. Net Value of Estate SUbject to Tax (14) 65,971.99
TAX:
15. Amount of Line 14 at Spousal rate (15) .00X.00 .00
16. Amount of Line 14 taxable at Lineal/Class A rate (16) .00x. 045 .00
17. Amount of Line 14 at Sibling rate (17)
.00x.12 . 00
18. Amount of Line 14 taxable at Collateral/Class B rata (18) 65.971 .99 y.15 9,895.80
19. Principal Tax Due (19) 91895.80
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (f) AMOUNT PAID
DATE NUMBER INTEREST/FEN PAID -(-)—
10-15-2013 CDO18250 .00 3,113.74
INTEREST IS CHARGED THROUGH 02-18-2014■ TOTAL TAX PAYMENT 3,113.74
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 6,782.06
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 422.24
TOTAL DUE 7,204.30
r IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A ^CREDIT^ (CR), YOU MAY BE DUE 1
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THTS FnOM eoo ...•. --.-•••-
PAYMENT. Detach the top portion of this notice and submit with your payment made payable to the name and address
printed an the reverse side.
if payment is for a Resident Decedent, make chock or money order payable to: Register of Wills, Agent,
If payment is for a Non-resident Decadent, make chock or money order Payable to: Commonwealth of Pennsylvania.
Failure to Day the tax, interest, and penalty due aay result in the filing of a lien of record in the
appropriate county, or the issuance of an Orphan's Court citation.
REFUND (CR)s A refund of a tax credit, which was at 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 teyonue.state pa.us , any Register of Wills or Revenue District Office, or from the
Department's 24-hour answering service: I-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, ATTH, 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 oercentdiscount of the
tax paid is allowed.
PENALTY, The 15 percent tax amnesty non-participatiom penalty is computed an the total of the tax and interest assessed,
and not Paid before Jan. 18, 1996, (the first day after the and of the tax amnesty Period.)
INTEREST, Interest is charged beginning with first day of delinquency or nine months and and day from the date of death
to the data 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 O.OD9164. All taxes which became 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 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.pa.us . The applicable Interest rates for 2007 through 2014 araa
Interest Daily interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
2007 8% .000219 2008 7Y .600192 2009 5% .000137
2010 4Y- .000110 2011-2014 3% .000082
Interest is calculated as follwse
INTEREST q 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 tofifteen days
beyond the date of the assessment, If payment is made after the interest computation data shounon the
notice, additional interest aust be calculated.
RE 44M El!{01-10}
pennsytvania INHERITANCE TAX
DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 280601
DECEDENT'S NAME Charles E. Steever FILE NUMBER 2112-1291
REVIEWED BY ACN
James (Agent 197) 101
ITEM
SCHEDULE NO, EXPLANATION OF CHANGES
Deductions for taxes due in the amount of$212.20 & $26.43 have been credited to the
following ACN(s):
Page 1