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HomeMy WebLinkAbout05-23-14 NOTICE OF INHERITANCE TAX pennsylvania APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE BUREAU of INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX - INHERITANCE TAX DIVISION REV-7547 IX AFP C08-13) PO BOX 2806D1 HARRISBURG PA 17128-0601 DATE 05-26-2014 ESTATE OF NAGY WILLIAM A DATE OF DEATH 04-22-2013 FILE NUMBER 21 13-0551 COUNTY CUMBERLAND GILROY HUBERT X ACN 101 10 E HIGH ST APPEAL DATE: 07-25-2014 CARLISLE PA 17013 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE _-__ --► RETAIN LOWER PORTION FOR YOUR RECORDS 4—r "'------"---"-'-- --'-----"----- "----"------"'--"'------------ REY-1547 EX AFP fD8-13) NOTICE OF INHERITANCE TAX APPRAISEMENT> ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: NAGY WILLIAM AFILE NO. :21 13-0551 ACN: 101 DATE: 05-26-2014 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( A,) CHANGED SEE ATTACHED NOTICE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) •00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) 4,281.20 credit to your account, 00 submit the upper portion 3. Closely Neltl Stock/Partnership Interest tStRadule C} (3) of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) •00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 41,470.58 6, Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) 214,908.32 S. Total Assets (B) 260.660..10 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 11.460.15 10. Dobts/Mortgage Liabilities/Liens (Schedule I) (10) 8.845.9.8 11, Total Deductions (il) 20.306.13 12. Net Value of Tax Return (12) 240,353.97 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 0 14. Not Value of Estate Subject to Tax (14) 240,353.97 NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will reflect figures that include the total of all returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at spousal rate (15) .00 X 80 = '' 100 16. Amount of Line 14 taxable at lineal rate (16, 94n.3:S3-97 P-845 = 10,81,e51193 17. Amount of Line 14 at sibling rate (17) .nn Q;,12 GO 800 T— 18. Amount of Line 14 taxable at collateral rate (18) .00 181 (y -c O 'V 00 TI 19. Principal Tax Due )= (y10,;8'15393 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) ^- AMOUNT PAI `T1 T DATE NUMBER INTEREST/PEN PAID (-) 07-16-2013 CDO17883 540.80 15,000. 0 r" rest 02-06-2014 CDO18757 .00 1,500.00 t-y �..- D 1 CID CD s TOTAL TAX PAYMENT 17,040.80 BALANCE OF TAX DUE _ 6,224.87CR INTEREST AND PEN. .00 TOTAL DUE 6,224.87CR x 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 FOR INSTRUCTIONS. REV-14I0EX�01-101 i' pennsylvania INHERITANCE TAX DEPARTMENT OF REVENUE EXPLANATION BUREAU OF INDIVIDUAL TAXES OF CHANGES PO Box 250601 HABRISSURG PA 17128-0601 DECEDENT'S NAME FILE NUMBER William Nagy 2113-0551 REVIEWED BY ACN Alan—Agent 99 101 ITEM SCHEDULE NO, EXPLANATION OF CHANGES A 1 The value of this item has been suspended from the appraisement of the return until the final value can be determined. A supplemental return must be filed when the value of the suspended item is determined. The department will allow an estate to suspend the valuation of real estate on the original and timely filed inheritance tax return for up to 15 months. The 15-month period includes the nine months after which the inheritance tax return becomes delinquent, plus the additional six-month filing extension.When the property is sold after the inheritance tax return is timely filed and the suspension requested, the estate should then report the arms-length sales price on a supplemental inheritance tax return. if the real property is not sold within 15 months of the date of death, an estate will have to report an alternate means of establishing the value, including a professional appraisal or the common level ratio value. No action will be taken on the request for refund until it has been determined that all taxes owed have been paid. CA s rrn c r T C-r Cri V C r- nrn ry „gym " u' :v coo n C> :;a �, r rn � r C.3 ROW Page 1