HomeMy WebLinkAbout03-10-14 INHERITANCE TAX pennsylvania
BUREAU OF INDIVIDUAL TAXES RECORD ADJUSTMENT DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION REV-1593 IX AFP (12-13)
PO BOX
HARRISBURG URG PA PA 17129-0601
DATE 02-26-2014
ESTATE OF LEICHTE MEDA M
DATE OF DEATH 09-11-2012
FILE NUMBER 21 12-1094
COUNTY CUMBERLAND
ACN 101
SCHRACK III D 'Am_um# Remitted
124 W HARRISBURG ST
DILLSBURG PA 17019-1268 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 --), RETAIN LOWER PORTION FOR YOUR RECORDS F
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REV-1593 EX AFP t12-133 x INHERITANCE TAX RECORD ADJUSTMENT A*
ESTATE OF: LEICHTE MEDA M FILE No, .21 12-1094 ACN: 101 DATE: 02-26-2014
ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION
VALUE OF ESTATE:
1. Real Estate (Schedule A) (1) 114,500.00
2. Stocks and Bonds (Schedule B) (2) 2,000.00
S. Closely Held Stock/Partnership Interest (Schedule C) (3) 00
4. Mortgages/Notes Receivable (Schedule D) (4) ,00
5. Cash/Rank Deposits/Misc. Personal Property (Schedule E) C5) 29,64$.97
6. Jointly Owned Property (Schedule F) (6) 00
7. Transfers (Schedule G) (7) 31 .684.99
S. Total Assets te7
177,828.96
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H) (9) 30,908.68
10, Debts/Mortgage Liabilities/Liens (Schedule I) (10) 570.17 P-.a
11. Total Deductions (11 3 --47$.85-
12. Net Value of Tax Return C12 :�)o 146=833 5 ,--
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13 —r-
14. Net Value of Estate Subject to Tax {14 �"
�_ - 14650.i',��.Q
TAX: z.o ;
15. Amount of Line 14 at Spousal rate (15) DOX pp ' ]%e
ICA 0
16. Amount of Line 14 taxable at Lineal/Class A rate (16) 146,350.11
17. Amount of Line 14 at Sibling rate X Q
C17)
18. Amount of Line 14 taxable at Collateral/Class B rate .00'.120
tiH} . 00'.15 = " .00
19. Principal Tax Due (19)
6,585.76
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
12-10-2012 CDO16909 329.29 10,000.00
08-27-2013 REFUND .00 1,448.31-
02-18-2014 REFUND .00 4.05-
TOTAL TAX PAYMENT 8,876.93
BALANCE OF TAX DUE 2,291 .17CR
INTEREST AND PEN. .00
TOTAL DUE 2,291 .17CR
+� IF PAID AFTER DATE INDICATED, SEE REVERSE 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 INSTRUCTTnwc I 'X�\
PAYMENT: Detach the top portion of this notice and submit with your payment mad. Payable to the name and address
printed on the reverse side.
If payment is for a Resident Decadent, make check or money order payable tot Register of Wills, Agent.
If payment is far 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" (REM-1313). Applications are available from
the Department's Web site www.roye.ue..t.t ,P..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 ill 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 assesa,d,
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 data of death
to the date of Payment. Taxes which became delinuuent 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 on and 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 Non-resident Instruction Booklet (Rev-1736) or on the Department of
Revenue Web site ww revenue.ua.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
2607 8% .000219 2008 7% .000192 2009 5% .000137
2010 4Y .000110 2011-2014 37 .000082
Interest is calculated as followst
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 tofifte.n days
beyond the data of the assessment,If payment is made after the interest Pe...tatio, data shownon the
notice, additional interest must be calculated.
REV-}1814 EgX¢(01,10)
ak # pennsylvarna INHERITANCE TAX
�..�? DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 280601
P
DECEDENTS NAME FILE NUMBER
Meda M. Leichte 2112-1094
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 real
estate has been reduced from $188,000.00 to $114,500.00 per the HUDA form submitted.
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