HomeMy WebLinkAbout01-12-15 NOTICE OF INHERITANCE TAX . pennsytvania
`BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX -- REV-1547 EX AFP (11-14)
PO BOX 280601
HARRISBURG PA 17128-0601
DATE 01-12-2015
ESTATE OF JOHNSON JACK E
DATE OF DEATH 12-06-2013
FILE NUMBER 21 13-1314
COUNTY CUMBERLAND
RICE CHRISTOPHE ACN 101
10 E HIGH ST APPEAL DATE: 03-13-2015
CARLISLE PA 17 013 (See reverse side under Objections)
Amount Remitted I I
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-
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REV-1547 EX AFP C11-14� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: JOHNSON JACK EFILE NO. :21 13-1314 ACN: 101 DATE: 01-12-2015
TAX RETURN WAS: C ) ACCEPTED AS FILED C X) 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) .00 credit to your account,
3. Closely Held Stock/partnership Interest (Schedule C) (3) .00 submit the upper portionof this form with your
4. Mortgages/Notes Receivable (Schedule D) (4) .00 tax payment.
S. Cash/Bank Deposits/Mist. Personal Property (Schedule E) (5) 120,115.24
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers (Schedule G) (7) .00
8. Total Assets (8) 120,115.24
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Mist. Expenses (Schedule H) (9) 26,22 2. 12
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 12,069.87
11. Total Deductions (11) 38,291 .99
12. Net Value of Tax Return (12) 81,823.25
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) •00
14. Net Value of Estate Subject to Tax (14) 81,823.25
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 f15) .00 X 00 = .00
16. Amount of Line 14 taxable at lineal rate (16) Ri .R2A_2q X 045 = 3,682.05
17. Amount of Line 14 at sibling rate C17) .00 X 12 = .00
18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = .00
19. Principal Tax Due (19)= 3,682.05
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT f+)
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID {-}
03-04-2014 CDO18840 184.10 7,000.00
09-02-2014 CDO19622 .00 11000.00
TOTAL TAX PAYME
BALANCE OF TAX D 502RR
INTEREST AND PEN"' . �- y.► �; 0'tt
TOTAL DUE !„ - a , 02 i' 5 R
IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT? 4C ) YOU4Y E DVJE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUITtIONSI G�
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REV-1470 EX(01,-40)
.e y
�ry pennsy vania INHERITANCE TAX
DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 280601
HARRISBURG,PA 128-0601
DECEDENTS NAME FILE NUMBER
Jack Johnson 2113-1314
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.
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