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Home My WebLink About05-03-05 -- -...-...-. ," . ",to,iIl t, .:.l !;i s: :"~j III r-...... OJ ('--J ;!. c:5 ;: c:::> a: a, i.; t ~'~''-tJ "" ~;.. _~ .c '7~ :I: '\..'! l'iI %"1:) iSM!; tf.l ~ ,1i.c.D::;3~~> 0 =r: ~ E-< .~ ~ tf.l 8 M .- ~":7~ c.!'J 0:: ~ M :2' Z l'iI ~ U 00 '.--. ~ H tf.l r-- - CJ ~ :;t 0 M (J.. ;s U l'iI :::c ":"'( CI; ~ tf.l ~ -j-'',; " I- 0 ~ ~ 0.. ~ ~ c ,;;) c:: 0:: l'iI 0: .,.. l'iI ~ Q -\.0..1 ~...... l'iI E-< 0:: E5 tf.l :::l- ... ~ tf.l l'iI H 0 H ~ 0 ~ t!J U 5 tf.l l'iI ~ 0:: M rq ~,..... en r:"'j "j :; q,~ ;~ c; i~~ M o 1.0 o I .-,i CO c-' C'>J \C M t.., c,:. f"'"- c:'; ..---{ ;;~~; ~~".j ~ ". ~ ;'..; A.t ,. . ,.'j ."; tlt ~ ,.', . Y' .'.' ".!..' 3 '.J l_~ ("'\ ~;~ . .""-( ~i fi' ~1 ,~" .a ,. -, ,-, ~ to',: ::-j :d (3 cq t.\ --= - . . - . - "': 1') .... o t. .... II) ! It"i H (5 .:J: Iii . ) DATE: SUBJECT: TO: FROM: d ( - D5- LJ 0 7 COMMONWEALTH OF PENNSYL V ANlA DOCKETING NONRESIDENT DECEDENT FILE INFORMATION Y\S .(,\"-"'~'" ~().'("''(,,- c::..\.)\,,~~ v\'" '" c ~ COUNTY REGISTER OF WILLS John Riedman Specialty TaxlNonresident Unit Inheritance Tax Division Bureau of Individual Taxes Department of Revenue Attached is nonresident decedent file information concerning taxable property located in your county. Please docket and file the attached information so it may be available for future reference. Thank you. Attachment 05-02-2005 KISER 06-02-2004 99 05-0113 NON-RESIDENT Mi) 101 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 2B0601 HARRISBURG PA 17128-0601 NOTICE DF-<<ONRESIDENT INHERITANCE TAX APP~JSEMENT. ALLOWANCE OR DI$AL~~WANCE OF DEDUCTIONS. AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN F', -, JOHN H KISER 9907 STONEY BROOK DR KENSINGTON MD 20895 AMount Rellitted '* REV-537 EX AFP (03-05J HOWARD M MAKE CHECK PAYABLE AND REMIT PAYMENT TO: PA DEPARTMENT OF REVENUE P.O. Box 280601 HARRISBURG. PA 17128-0601 CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ..... RW-'"g'!"'l~-'Xl!'~-"("d'!':.WJ-'N'17t1:c'l-b1!'-A7J'N'ltU'Y'tiIW-!RR1Y~AcY-tAy-ltfJWlMAwr;-ALl:llVIt'Re1"-l5ft- --- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF KISER HOWARD M FILE NO. 99 05-0113 ACN 101 TAX COMPUTATION "ETHOD ELECTED: I ) FLAT RATE I X) PROPORTIONATE TAX RETURN WAS: I X) ACCEPTED AS FILED I) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estata ISchedule A) 2. Stocks and Bonds ISchadula B) 3. Closely Held Stock/Pertnership Interast ISchedule C) 4. "ortgauaslNotes Receivabla ISchedule D) 5. Cash/Bank Deposits/"isc. Personal Property ISchadule E) 6. Jointly Owned Property ISchedule F) 7. Transfers ISchedule G) 8. Total Assets I~ an assessment was issued previously. lines 14. 15 and/or 16. 17. 18 and 19 will reflect figures that include the total o~ ~ returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate 115) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Colleteral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: "~"'CJ.l'1 {+J A"OUNT PAID DATE NU"BER INTEREST/PEN PAID 1-) 02-18-2005 NR006832 .00 5,085.00 TOTAL TAX CREDIT 5,085.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 11) (2) (3) (4) 15) (6) (7) 126,000.00 .00 .00 .00 500.00 67,513.00 .00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funaral Expensas/Adll. Costs/"isc. Expenses ISchadule H) (9) 10. DebtslNortgeue Liabilities/Liens (Schedule I) 110) 11. Total Deductions 12. Nat Value of Tex Return 13. Charitable/Govern..ntal Bequests (Schedule J) 14. Net Value of Estete Subject to Tax 19.927.50 222.50 NOTE: .00 113,011.00 .00 .00 X 00 = X 045 = X 12 = X 15 = . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. DATE 05-02-2005 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. (8) 194,013.00 Ill) (12) (13) (14) 20.150.00 173,863.00 .00 173,863.00 (19) .00 5,085.00 .00 .00 5,085.00 I IF TOTAL DUE IS LESS THAN $1, NO PAY"ENT IS REQUIRED. IF TOTAL DUE IS REflECTED AS A "CREDIT" ICR), YOU "AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or bsfore December 12, 1982 -- If any future interest in the sstats is transferred in possession or enjoyaent to Class B (collateral) beneficiaries of the decedent after ths expiration of any estate for lifs or for years, the Co.monweBlth 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: OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: REFUND (CR J : PENALTY: INTEREST: TO REMIT PAYMENT: To fulfill the require.ents of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You .ay object by filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sIxty-day appeal period. In order for an e18c~ronIC pro~es~ ~o De valid, you must receive a confirmation nu.ber and processed date fro. the Board of Appeals website. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions .ay not be faxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) Appeal to the Orphans. Court. Factual errors discovered on this assess.ent should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg,PA 17128-0601 Phone (717) 787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Nonresident Decedent" (REV-1736) for an explanation of administratively correctable errors. If any tax due is paid within three (3) months after the decedent"s death, a discount of five percent (5%) of the tax paid is allowed. 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 online at www.revenue.state.Da.us. any Register of Wills or Revenue District Office, or fro. the Depart.ent's 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing andlor speaking needs: 1-800-447-3020 (TT only). 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 sa.e manner and in the the sa.e 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 (9) months and one (1) day fro. the date of death to the date of pay.ent. 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 fro. calendar YBar to calendar year with that rate announced by the PA Depart.ent of Revenue. The applicable interest rates for 1982 through 2005 are: Interest Daily Interest Daily Interest Rate Factor !!!r Rate Factor ~ Rate ~:000Sr;8 1988-1991""""iiF""":iiiiii3iil Zool ~ 16~ .000438 199Z 9~ .000Z47 ZOOZ 6~ 11~ .000301 1993-1994 7~ .00019Z Z003 5~ 13~ .000356 1995-1998 9~ .000Z47 Z004 4~ lo~ .000Z74 1999 7~ .00019Z Z005 5~ 9~ .000Z47 ZOOO 8~ .000Z19 ~ 198Z 1983 1984 1985 1986 1987 Daily .f!E!2!:.... .000Z47 .000164 .000137 .000110 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax beco.es delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If pay_ent is .ade after the intersst co.putation date shown on the NoticB, additional interBst .ust be calculated. Detach the top portion of this Notice and submit with your pay_ent to PA Depart.ent of R~venueJ at the address shown on the reverse side. -Make check or BOney order payable to: PA DEPARTHENT OF REVENUE FailurB to pay the tax, interest, and penalty dUB .ay result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan.s Court citation. R~-1737-2 EX + (9-oo*, COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN NONRESIDENT DECEDENT ESTATE OF ~ SCHEDULE A, PART 1 REAL ESTATE IN PENNSYLVANIA FILE NUMBER K I ~ e ~, HOw A I<- 1> (\11. , i . Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(ies), having its situs in Pennsylvania. Property which is jointly.owned with right of survivorship should be disclosed on $cl1edule F. All real estate must be reported at fair market value which is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. ITEM NUMBER DESCRIPTlON VALUE AT DATE OF DEATH 1. '5IN<3LE.- r'A-\A I l...y HO 1)'7 6 AI I~Oq '5 u,A) ~R65'" 'D R.. c:...A 12 L 1 <; L. b (~bIOOO <:::'~~'b~v~~~ <:::-.e;- PART 1 TOTAL $ 1.l4,or!JO I PART 2 TOTAL Proportionate Method Only from reverse side $ TOTAL (Also enter on line 1, Recapitulation) $ 12..", 000 (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No. NR006832 RECEIVED FROM: ACN ASSESSMENT JOHN H KISER CONTROL AMOUNT 9907 STONEY BROOK DR NUMBER KENSINGTON MD 20895 101 5,085.00 ESTATE INFORMATION I FILE NUMBER 99 05-0113 NAME OF DECEDENT (LAST) (FIRST) (MI) KISER HOWARD M DATE OF PAYMENT 2/23/2005 POSTMARK DATE 2/18/2005 COUNTY Non-Resident DATE OF DEATH 6/2/2004 TOTAL AMOUNT PAID $5,085.00 REMARKS MD RECEIVED BY John M, Riedman SEAL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Register