HomeMy WebLinkAbout04-06-15 (2) NOTICE OF INHERITANCE TAX Pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE r
BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OFTAX DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION REV-1547 EX AFP (11-14)
PO BOX 280601
HARRISBURG PA 17128-0601 RECORDED OFFICE OF
REGISTER OF Vlf" LS DATE 03-23-2015
ESTATE OF AMIG DONNA B
?915 � 6' pfR 12 O� DATE OF DEATH 01-01-2014
1 � FILE NUMBER 21 14-0011
REYES MALON LAURA
GL€R6 Of! COUNTY CUMBERLAND
ACN 101
1119 N FRONT ST 0RPHANS", C URT APPEAL DATE: 05-22-2015
HARRISBURG (( l t rn'a' t Smfr n (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
REV 1547 FX AFP (11-14) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: AMIG DONNA BFILE NO. :21 14-0011 ACN: 101 DATE: 03-23-2015
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) 122,000.00 NOTE: To ensure proper
2. Stocks and Bonds CSchedule 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.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 91697. 13
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers (Schedule G) (7) .00
B. Total Assets (8) 131 ,697. 13
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 36,747.92
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 60,355.94
11. Total Deductions (11) 97,103.86
12. Net Value of Tax Return C12) 34,593.27
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) . 00
14. Net Value of Estate Subject to Tax C14) 34,593.27
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 (16) ;2•9;9;-27 X 045 = 1,466.70
17. Amount of Line 14 at sibling rate (17) -00 X 12 = .00
18. Amount of Line 14 taxable at collateral rate (18) 2,000.00 X 15 = 300.00
19. Principal Tax Due (19)= 1,766.70
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+)
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
10-01-2014 CDO19745 .00 1,396.12
INTEREST IS CHARGED THROUGH 04-07-2015 TOTAL TAX PAYMENT 1,396. 12
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 370.58
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 5.71
TOTAL DUE 376.29
* 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.
RESERVATION: Estates of decedents dying on or before Dec. 12, 1982-if any future interest in the estate is transferred in possession
or enjoyment to collateral beneficiaries of the decedent after the expiration of any estate for life or years,the commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any
such future interest.
PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills indicated on the front of the
notice.Make check or money order payable to:Register of Wills,Agent.
REFUND(CR): A refund of a tax credit 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 www.revenue.pa.gov or by
calling 1-800-362-2050. Services for taxpayers with special hearing and/or speaking needs are available at
1-800-447-3020. Please allow four to six weeks from the date a refund was granted to receive the check.
OBJECTIONS: Any party of interest not satisfied with the appraisment,allowance or disallowance of deductions,or assessment of tax as
shown on this notice may object within 60 days of the date of receipt of this notice by:
1.Filing an appeal online at www.boardofappeals.state.pa.us on or before the appeal date identified on the front of this notice or
sending a written protest to:
PA Department of Revenue
Board of Appeals
PO BOX 281021
Harrisburg PA 17128-1021
2.Having the matter determined at audit of the account of the personal representative;or
3.Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:
CORRECTIONS: PA Department of Revenue
Bureau of Individual Taxes
Post Assessment Review Unit
PO BOX 280601
Harrisburg PA 17128-0601
See instructions for Inheritance Tax Return for a Resident Decedent for details on an administrative correction.
DISCOUNT: If any tax due is paid within three months after the decedent's death,a 5 percent discount of the tax paid is allowable.
INTEREST: Interest is charged beginning nine months and one day from date of death,to the date of payment. An interest calculator is
available at www.doreservices.state.aa.us. Annual interest rates can be found on form REV-1611.
Any notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the assessment.
If payment is made after the interest calculation date shown on the notice,additional interest must be calculated.
REV-1470 EX(01-10)
pennsytvanla INHERITANCE TAX
DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 280601
HARRISBURG,
DECEDENT'S NAME FILE NUMBER
Donna B. Amig 2114-0011
REVIEWED BY ACN
Joseph - Agent#94 101
ITEM
SCHEDULE NO, EXPLANATION OF CHANGES
H B-10 The deduction for real estate settlement costs is reduced from $17,685.67 to $9,450.67 as
escrow for inheritance tax is not an allowable administrative expense.
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