HomeMy WebLinkAbout02-1050
REVw lSOQ EX + (6-00)
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
v
OFFICIAL USE ONLY
21-02- /o.so
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Gar1in Florence L.
DATE OF DEATH (MM-DD-YEAR)
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
184 - 26 - 3712
THIS RETURN MUST BE FILED IN OUPLICATEWITH THE
P NAME
C
0 0 Ro er B. Irwin Es
R N
R 0 FIRM NA.ME ~f Applicable)
E E IRWIN McKNIGHT & HUGHES
S N
T TelEPHONE NUMBER
DAfE OF BIRTH (MM-DD-YEAR)
02/23 2002 11/20 1908
IF APPLICABLE SURVIVl G SPOUSE'S NAME LAST, FIRST,AND MIOOL INITIA.L
NUMBER
REGISTER OF WILLS
SOCIAL SECURl Y NUMBER
X 1. Original Return
4. limIted Estate
6. Decedent Died Testate
(Attach copy of Will)
o 9. litigation Proceeds Received
2. Supplemental Return
4a. Future Interest Compromise (dat~ of death after 12-1Z-82)
7. Decedent Maintained a living Trl.lSt
(Attach copy of Trust)
D 10. Spousal Poverty Credit
(date of death between 12-31-91 and 1-1-95)
q
o
3 date of death
. Remainder Return prior to 1Z-13-82)
5. Federal Estate Tax Return RequiTed
8. Total Number of Safe Deposit Boxes
11. ElectIon to tax under Sec. 9113(A)
(Attach Sch 0)
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X A
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COMPLETE MAILING ADDRESS
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
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24 -2 3
Real Estate (Schedule A)
Stocks and Bonds (Schedule B)
Closely Held Corporation, Partnership or
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Tota' Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule t) (to)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus line 11)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Velue Subject to Tax (Line 12 minus Line 13)
OFFICIAL USE ONLY
c.
(8) 30,163.35
(11) 1.020.00
(12) 29,143.35
(13)
(14) 29,143.35
(15)
(16)
(17)
(18)
(19)
0.00
1,311.45
0.00
0.00
1,311.45
(1)
(2)
(3)
Npne
None
None
(4)
(5)
None
2,163.35
(6)
None
28,000.00
960.00
60.00
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec, 91 16(a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
29,143.35
x
X
X
X
.0 0
.045
.12
.15
CopyrIght (c) 2000 form software only The Lackner Group, Inc,
Form REV..1500 EX (Rev, 6-00)
Decedent's Complete Address:
STREET ADDRESS ,
319 Bobcat Road
CITY I STATE I ZIP
Newville PA 17241
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
1,311.45
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits ( A + B + C) (2)
0.00
TotallnteresVPenalty ( D + E) (3)
4. If Line 2 is greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a relund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax dUe. (SA)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable 10: REGISTER OF WILLS, AGENT
0.00
0.00
1,311.45
0.00
1,311.45
..,.,...;,'Fii::i::<U.-::.:!:.:ii.:.T.:!!.....:'...::.':.:i.iii""'" ,- . '. .".." " . ,'.' . ::::::'!:.:'.:'./.:nli!U!:i;"';"'"''''
""","':;%'::::,,:,,":':;;;":"::::';::::::":'::':'"::",,';;;;';;;;;i::,I'I';;';;I;'''I;;;;%;:';;';,';:';I'';;""';':;i;i::;i"i':;iJ:'I';i;,;;;,::;':::::::!:!::!!i::Im:';:;::;;'::"'::';;""";:;':""'1"';:
::'::::"";;;:;i;"1i:;'11;;;:!,i;:;;:1"ri!li,i",;i,;;,';,:,;;;:";::;";;;,:,:;;;,:::,;:,;"!;;;:;:,i"'i>':':1":::""":':;-,.-
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ~ ~ix
b. retain the right to designate who shall use the property transferred or its income; .
c. retain a reversionary interest or .
d. receive the promise for life of either payments, benefits or care?
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .
3. Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death? .
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation?
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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Under penalties ", perjury, I declare that I have examined this ,eturn, includjng accompanying schedules and statements, and to the best of my knowledge and belief. It is true,
correct and complete. Declaration of preparer other than the personal representative is based on al1lnfermation of which pre parer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FlUNG RETURN
Joye E. Young
27 McDermond Road
. - Ne~iiie-:' PA- - - i 724i- -... - - - - - - -.. - -. - - -'. - - - --
IRWIN McKNIGHT & HUGHES
60 West Pomfret Street
- - -Car E"ie-,- - PA - - i'i6i:f -. - - - - - - - - - - - - - - - - - - - - - - --
DATE
11/"'/(/'"
DATE
For dates of d th on r after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
. [72 P.S. 9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. 9116 (a) (1.1) Oi)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets
and filing a tax return are stiff applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2)
[7Z P.S. 91 16(aX1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(a)(1.3)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Copyright (e) 200e form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
ADDITIONAL Personal Representatives
Estate of Florence L. Garlin SS# 184-26-3712 02/23/2002
*******************************************************
Under penalties of perjury, the undersigned declare that they
have examined this return, including accompanying schedules and
statements, and to the best of their knowledge and belief, it is
true, correct and complete.
Signature
--P1<M. \J~
Mae E. Gipe
8539 Newburg Road
Name
Address Line 1
Address Line 2
City, State, Zip
Newburg, PA 17240
Date
JI- d,), - 0 2-
,
REV~ 1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Florence L. Carlin
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
SSft 184-26-3712
02/23/2002
FILE NUMBER
21-02-
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM
NUMBER
I
DESCRIPTION
Allfirst Bank, relationship with interest
VALUE AT DATE
OF DEATH
1,828.00
2
Blue Cross/Blue Shield, premium refund
335.35
TOTAL (Also enter on line 5, Recapitulation) S 2,163.35
(If more space is needed, insert additional sheets of the same size)
CopyrIght (c) 1996 form software only CPSystems, Inc. Form REV-15G8 EX (Rev. 1-91)
REV.1510 EX +(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Florence L. Garlin
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
SSff 184-26-3712
02/23/2002
FILE NUMBER
21-02-
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
DESCRIPTION ?,F PROPERTY %OF
ITEM INClMDE THE NAME OF T E TRANSFEREE THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
RELATION HIP TO DECEDENT AND THE DATE OF TRANSFER.
NUMBER ATTACH A COpy OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
1 Joye E. Young, daughter; 10,000.00 3,000.00 7,000.00
05/15/2001 cash
2 Mae Gipe, daughter; 10,000.00 3,OOO.OC 7,000.00
05/12/2001 cash
3 Paul E. Young, son- in-law; 10,000.00 3,000.00 7,000.00
05/15/2001 cash
4 Richard Gipe, son-in-law; 10,000.00 3,000.00 7,000.00
05/12/2001 cash
TOTAL (Also enter on line 7, Recapitulation) $ 28,000.00
(If more space is needed, insert additional sheets of the same size)
Copyright (el 1996 form software only CPSystems, Inc.
Form REV-1S10 EX (Rev. 1-97)
REV-1511 EX+(1~97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAl EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Florence L. Garlin
SSfl 184-26-3712
FILE NUMBER
21-02-
02/23/2002
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
A. FUNERAL EXPENSES,
1 Rice Memorial Service
B.
AMOUNT
95.00
2
Wayne Noss Flowers
50.00
3
Wels Markets, luncheon
50.00
1.
ADMINISTRATIVE COSTS,
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
2.
3.
Attorney's Fees IRWIN McKNIGHT & HUGHES
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
750.00
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Other Administrative Costs
Register of Wills - filing fee
15.00
TOTAL (Also enter on line 9, Recapit"ia!ion) $ 960.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (ReI/'. 1-97)
REV-1512 EX.. (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Florence L. Gar1in
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
SSfI 184-26-3712
02(23(2002
FILE NUMBER
21-02-
Include unreimbursed medical expenses.
ITEM
NUMBER
1 Deb Henry, nursing care
DESCRIPTION
AMOUNT
60.00
TOTAL (Also enter on line 10, Recap~ulatlon) S 60.00
(If more space is needed, insert additional sheets of the same size)
Copyright (el 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
REV-1513 EX + (9~OO)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Florence L. Garlin
SCHEDULE J
BENEFICIARIES
SSII 184-26-3712
02/23/2002
NUMBER NAME AND ADDRESS OF PERSON(S} RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS (Inc:ludeoutrightspousal distributions, and
transfers under Sec.. 9116(aXU.)]
H~LATIONSHIP TO DITfDENT
Do Not List T..stee(s)
1
Mae V. Gipe
8539 Newburg
Newburg, PA
Daughter
Road
17240
2
Joye E. Young
27 McDermond Road
Newville, PA 17241
Daughter
FILE NUMBER
21-02-
AMOUNT OR SHARE
OF ESTATE
1/2 remainder
1/2 remainder
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON- TAXABLE DISTRIBUTIONS,
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTlDNS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS DN LINE 13 OF REV 1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
Copyright (c)ZOOO form software only The Lackner Group, Inc.
0.00
Form REV-1S13 EX (Rev. 9-00)
iii allflrst
FLORENCE L GARLIN
319 BOB CAT RD
NEWVILLE PA 17241-9725
,...111."1..1.1.1,,1.,,111.1,,1...1..1.1.1.1....111.1,,..1,11
Page 1 of 6
Relationship With Interest
Mltren 8, 2002 thru April 3, 2002
Rorenee L GarBn
Acct No 00804-5980,1
.., all!irst.cQm III 24-hour
CUstomer Service
1.800.533-4630
Activity Summary
Number of images enclosed
Annual percentage yield earned
Avg. daily ledger balance
Avg. daily collected balance
Interest earned this statement
Interest paid this statement
Interest paid this year
Days covered by this state men!
Deposits and additions
Dlttl! Descripflon
2
0.25:l
$552.82
$1,336.00
.11
.11
$2.36
12
Balance on 03/05
Deposits and additions
Checks
Other activity
Balance on 04/03
$1,828.00
.11
-60.00
-1,768.11
.00
Amount
03/15 INTEREST PAID
C'hp.c~!
.. Denotes missing sequence number
Numoer Date Amount
.11
.11
660
03/08
$60.00
Other activity
DAte Description
$60.00
Amount
03/15 CLOSING WITHDRAWAL
001066
0001-98317510174050
-1,768.11
-1,768.11
iii allflrst
End of Day Ledger Balance
Account balances are updated in the section below on days when transactions posted
to this account.
Datt!
Balance
Date
Blllance D4te
Balance
03105
$1,828.00
03108
$1,768.00 03115
Thank you for your support and your business. Our priority at Allfirst is to
i:.8i"Vooi YV.J, ui.d C~i:'A,Ui,,'::'-:., ;';~:'~~>d';.;-"'/;O' ':;'(.J ~.:..l\;"~l\i;;j~.;,. !N;.; i...v:~ ~,:,:,(\-",,,,,,:: ~;J
continuing our relationship with you as we provide financial solutions that
fit your needs.
The annual percentage yield earned reflects the amount of interest earned on the account
during the statement period and the average daily balance in the account for that period.
The interest rate paid will fluctuate according to money market conditions.
About your Relationship Checking with Interest account. When you maintain an average
daily ledger balance of $1,000 in your checking account; or $2.500 in your checking,
money market and savings accounts; or $7,500 in all related accounts you will not be
assessed the $10 monthly maintenance fee.
Balancing your checkbook. Look on the back of your first statement page for a fast and easy
way to balance your checkbook.
What your ieons mean
o Customer Service
e Credit to your account
o Important reminder
e Charge to your account
~ Other banks' ATM
transaction
001066
0001-98317510174050
Pltg~ 3 of 6
.00
For questions about
your statement or
change of address
information, please see
page 2.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
IRWIN ROGER B ESQ
60 W POMFRET ST
CARLISLE, PA 17'013
fold
ESTATE INFORMATION: ssrv: ~s4-2s-3712
FILE NUMBER: 2102-1050
DECEDENT NAME: GARLIN FLORENCE L
DATE OF PAYMENT: 1 1 / 22/ 2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 02/23/2002
AMOUNT
ACN
ASSESSMENT
CONTROL
NUMBER
101 ~ 51,311.45
TOTAL AMOUNT PAID:
REMARKS: ROGER B IRWIN ESQUIRE
CHECK#18907
INITIALS: AC
SEAL RECEIVED BY: MARY C. LEWIS
REGISTER OF WILLS
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162EX(11-96)
N0. CD 001879
51,311.45
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
ROGER B IRWIN ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
PA 17013-9501
REY-1547 EX ~FP (O1-OS7
DATE 01-20-2003
ESTATE OF GARLIN FLORENCE L
DATE OF DEATH 02-23-2002
FILE NUMBER 21 02-1050
COUNTY CUMBERLAND
ACN 101
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE _- RETAIN LOWER PORTION FOR YOUR RECORDS 1 _____________________
----------------------------- -------------------------------------------------------------
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ecrerc nc GARLIN FLORENCE L FILE N0. 21 02-1050 ACN 101 DATE O1-ZO-2003
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1 Real Estate (;Schedule A) (1) .00 NOTE: To insure proper
. (2) .00 credit to your account,
2. Stocks and Bonds (Schedule B) 00 submit the upper portion
3 Closely Held Stock/Partnership Interest (Schedule C) (3) .
.
4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this fora with your
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 2,16 3.35 tax payment.
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers (Srhedule G) (7) 28.000.00
163.35
30
8. Total Asserts (81 ,
APPROVED DEDUCTIONS AND EXEMPTIONS: 960.00
9. Funeral Expenses/Adm. Costs/Misc. Expenses [Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 60.00
11. Total Deductions (11) 1.020.00
29,143.35
12. Net Value of Tax Return (121 .00
13 Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13)
.
(14) 29,143.35
14. Net Value of Estate Subject to Tax
NOTE: If an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
00
00
.00
l rate (151
t S
14 .
X =
15. pousa
a
Amount of Line 045
143
35
29 . 1,311.45
16 Amount of Line 14 taxable at Lineal/Class A rate (16) .
,
X
.
17 Amount of Line 14 at Sibling rate (17) .00 X 12 .00
.
18 Amount of Line 14 taxable at Collateral/Class B rate (18) •00 X 15 .00
. (191= 1 , 311.45
19. Principal Tax Due
IA]C I:KCLl1~" +
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
11-22-2002 CD001879 .00 1,311.45
TOTAL TAX CREDIT 1,311.45
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN 51, NO PAYMENT IS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION: Estates of decedents dying on or before Decenber 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate far
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
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 Wills printed on the reverse side.
--Make check or money order payable to: REGISTER OF HILLS, AGENT
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 at the Office
of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / ar
speaking needs: 1-SDO-447-3020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Oept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent^ (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of
the tax paid is allowed.
The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine C9) months and one [1l day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 20% .000548 1987 9% .000247 1999 7% .000192
1983 16% .000438 1988-1991 11% .000301 2000 8% .000219
1984 11% .000301 1992 9% .000247 2001 9% .000247
1985 13% .000356 1993-1994 7% .000192 2002 6% .000164
1986 10% .000274 1995-1998 9% .000247 2003 5% .000137
--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 to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.