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HomeMy WebLinkAbout01-12-15 Q-7 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 MCNAIR JR WILLIAM K DATE OF DEATH 01-14-2013 FILE NUMBER 21 14-0017 COUNTY CUMBERLAND RICE CHRISTOPHE ACN 101 10 E HIGH ST APPEAL DATE: 03-13-2015 CARLISLE PA 17013-3015 (See reverse side under Objections) Amount Remitted 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- RiV-li47-Ei-iF�-Cil-14)-�OiIiE-�F-I�HiRITA�Ci-iAX-A�PiAiiE;E�T-,-AEL5WiNCE-6R--------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: MCNAIR JR WILLIAM KFILE NO. :21 14-0017 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) 160,438.00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 00 submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule 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) .00 6. Jointly Owned Property (Schedule F) C6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) 160,438.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 3,333.50 10. Debts/Mortgage Liabilities/Liens CSchedule 1) (10) Oo 11. Total Deductions (11) 3,333.50 12. Net Value of Tax Return (12) 157,104.50 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 157,104.50 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 00 = .00 16. Amount of Line 14 taxable at lineal rate C16) 1 57 J Q4_5n x 045 = 7,069.70 17. Amount of Line 14 at sibling rate (17) -no x 12 = x.40 18. Amount of Line 14 taxable at collateral rate (18) .00 X I's 19. Principal Tax Due T;l 9(p 0 6�r_ "M 6- TAX CREDITS: rn PAYMENT RECEIPT DISCOUNT (+) C) AMOUNT PAID rn N '0 DATE NUMBER INTEREST/PEN PAID 7:0 U ZE INTEREST IS CHARGED THROUGH 01-27-2015 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 7,069.70 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 272.47 TOTAL DUE 7,342.17 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. V REV-1410 EX(6-88) INHERITANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME FILE NUMBER William K. McNair 2114-0017 REVIEWED BY ACN Bill Lyons 101 SCHEDULE ITEM EEXPLANATION OF CHANGES Under the terms of the Credit Shelter trust, the trustee may distribute income to issue during the lifetime of the surviving spouse. In the absence of a request for a future interest compromise, the Department has the right to assess tax at the highest rate in the chain of potential distributions. Therefore, the tax has been assessed at 4.5% on the value of the Credit Shelter trust. A Page 1