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Home My WebLink About07-25-05 - '.,'1 ..') " 1 , : - " - " \ .11 " !1,~ /\'. ! \ / ,.,<1,,.1"' - : ~,- - 1.1\ - r ~ en 5 ~' - "" ::t: " i ,~ en f'1 - 'a ~ ..:1 .-I - ~ ..:1 0 0 0 ,"") ~ H en r- '.:.:1 ~ 0 .-I .... 0 ~ ~ ~.' , J rx.. t:1.. en 0 ~ 5 P. ("1 ~ .... @ ~ ~ ~ r::> ril ..:1 ,.... ril E-< ~ en .... ..:1 t/} ril H C'J H ~ 0 ..:1 iii C'J 0 ~ :c t/} ril ~ ~ ~ .-I 0 .- .... I.L Itl "7""\ t"J r-t ~" 0 0 c ::1~ i5 ';-:~ t~ r::.f I t,:~l !:; ~...f '1'-1 ~ (:., ~l. ~.~ C? (,..,: a ,~) .:2; \,~ \-i "J ,.-, ;'J ("-2 ~ ~~ ;~ ~ -.-j ~... ~ ,,; t". ''1...,. lq v.'-I ,,''"' U '1 ,,~ ,.~ ~ :~, ~:; (; '~,<1 ~~ ~~~ ft:l 0\ '''', ~;.:~ ,.. . H ,;~~ .z,' "Y(-~ (j ~ "1 J ...Q :~ ~;~ :,:~ ~ !/j ;;."'.j r,:'< h) ...rl U?' 'i) 1-1 r:'- ~ ~ ~.~ g ::r:: (.. ',,-\ ,',I Iv ,-::::cO .,~ 'III C l'V' cnz ,,':::1:G -,.(j .~:-? ,1.1 ~wl; :", -\1-"\ j J~\ "---:''-'1: !,.-...~-:t! ,I I - I-h \ ,~, r,' 'i '~'1 ..Jv ..J'......!..J....v u_~~vv....J~ DATE: COMMONWEALTH OF PENNSYLVANIA FROM: John Riedman Specialty Tax/Nonresident Unit Inheritance Tax Division Bureau of Individual Taxes Department of Revenue ~ c:.~ ~c; SUBJECT: DOCKETING NONRESIDENT DECEDENT FILE INFORMA nON ~\:s _C,\~",~(^, \;=<>-'1"',,-V c:.\,;"\'I'\\'w\"-'f\~ COUNTY REGISTER OF WILLS r....~' () i ,"'-,'~) , :;-~'~, , -1 '\ '~ ~~ >fI TO: u\ r-) 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 GERALD J SHEKLETSKI 414 BRIDGE ST PO BOX E NEW CUMBERLAND COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF NONRESID~~T':i~lt~il~i TAX APPRAISEMENT, ALLOWANc~.i'OJt DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX 2DObATE ESTATE OF DA T~ OPDEA TH mlJ, NUMBER OQOtlNTY ACN . BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 2B0601 HARRISBURG PA 1712B-0601 REV-537 EX AFP (06-05) ':; tii-25-2005 KRETlING 06-29-2000 99 05-0328 NON-RESIDENT ~'Y 101 APPEAL DATE: 09-23-2005 ( See reverse side under Objections) Amount Remitted I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: PA DEPARTMENT OF REVENUE P.O. BOX 280601 HARRISBURG, PA 17128-0601 C:~! - ~':.~~~ - !~!~ _ ':.!~I! _ _ _ _ _::-t _ _ _'!~~~~ _'=.~'!~'! }~~'!"!.~~~ _'=.~'! _'!.~l!'! _'!~~l!I!l!.~ _ _ _ ~ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ REV-537 EX AFP (03-05) NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF KRETlING JOHN C FILE NO. 99 05-0328 ACN 101 TAX COMPUTATION METMOD elECTED: (X) FLAT RATE () PROPORTIONATE 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) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule Cl 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule El 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets JOHN C PA 17070 DATE 07-25-2005 III (2) (31 (4) IS) (6) (7) 20,000.00 .00 .00 .00 .00 .00 .00 NOTE: To insure proper credit to your account, submit tha upper portion of this form with your tax payment. (8) 20,000.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 191 .00 10. Debts/Mortgage liabilities/liens (Schedule II lID) .00 11. Tote1 Deductions (11) .00 12. Net Value of Tax Return (12) 20,000.00 13. Charitable/Governmental Bequests ISchedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 20,000.00 NOTE: I~ an assessment was issued previously, lines 14, IS and/or 16, 17, 18 and 19 will re~lect figures that include the total o~ ahh returns assessed to date. ASSESSMENT OF TAX: 15. Amount of line 14 at Spousal rate (15) 16. Amount of line 14 taxable at lineal/Class A rate (16) 17. Amount of line 14 at Sibling rate (17) 18. Amount of line 14 texable at Collateral/Class B rate (18) 19. Principal Tax Due 20,000.00 X 00 = .00 X 06 = .00 X 00 .00 X 15 (19) .00 .00 .00 .00 .00 TAX CREDITS: ".......R. I'1l:l.I:J." I '+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID 1-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS lESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REflECTED AS A "CREDIT" ICR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on Dr before December lZ~ 198Z -- If any future interest in the estate is transferred in possession or enjoyment to Class 8 (collateral) beneficiaries of the decedent after the expiration of any estate for life or fOr years, the Co.monwealth herebY expressly reserVQS the right to appraise and assass 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): PENALTV: INTEREST: TO REMIT PAVMENT, To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act~ Act 23 of ZOOO. (72 P.S. Section 9140). 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 Hotice may object within 6Q 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 obiect 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 e1ec~ronlC pro~es~ ~o De valid, YOU must receive a confirmation number and processed date from the Board of Appeals website* You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 2810Z1, Harrisburg, PA 17128-10Z1. Petitions may not be faxed. B) Election to have the matter dgtermined at the audit of the account of the personal representative. C) Appeal to the Orphans" Court. 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, P.O. 80x Z80601, Harrisburg,PA 17128-0601 Phone (717) 787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Nonresident Decedent" CREV-1736) for an explanation of administratively correctable errors. If any tax dUB 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 EstBte Tax" (REV~1313). Applications are available online at www.revenue.state.Da.us. any Register of Wills or Revenue Dist~ict Office, or frod the Department"s 24-hour answering service far forms orders: 1-800-362-Z050; services for taxpayers with special hearing and/or speaking needs: l-aOO-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 same time period as you would appeal the tax and interest that has been assessQd as indicated on this notice. Interest is charged beginning with first day of delinquency or nine (9) months and one (1) day frOM the date of death to the date of payment. Taxes which becams delinquent before January 1, 198Z bQar interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January I, 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 198Z through Z005 are: Intersst Daily Intersst DailY Interest Rate Factor Year Rate Factor Year Rate ~:DiiD'S48 mB-I991 l'iZ"":iiiiii3or ZOoi ~ 167. .DDD43B 1992 97. .DDD247 2DDZ 670 1170 .DDD3Dl 1993-1994 n .DDDl9Z 2DD3 57. 1370 .DDD356 1995-1998 97. .DDDZ47 Z004 47. ID7. .DDDZ74 1999 n .000192 ZDD5 570 97. .DDDZ47 ZDDO 870 .DODZ19 Year i9ii 1983 1984 1985 I9B6 1987 Daily Factor . 'OO'Oz(;7 .000164 .DDDI37 .ODD110 . DDD137 --Interest is calculated as follows: INTEREST = BALANCE Of TAX UNPAID X NUM8ER 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 pay.ant is dad. after the interest computation date shown on the Notice, additional interest must be calculated. Detach the top portion of this Notice and submit with your paymant to PA Department of Revenue, at the address shawn on the reverse side. -Make check or money order payable to: PA DEPARTMENT OF REVENUE Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan.s Court citation. '. ' ~EV'1737'2EX+(9-OO. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN NONRESIDENT DECEDENT ESTATE OF JOHN C. KRETZING SCHEDULE A, PART 1 REAL ESTATE IN PENNSYLVANIA FILE NUMBER 21-05-0131 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 Schedule 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 DESCRIPTION VALUE AT DATE OF DEATH 1- Land Only located at North 20th St., Borough of Camp Hill. Cumberland County, PA sold to Timothy A Wynn 20.000.00 and Angela L. Wynn on February 17. 2005 (copies of deed and settlement sheet attached). PART I TOTAL 20,000.00 $ PART 2 TOTAL 0.00 Proportionate Method Only from reverse side $ TOrAL (Also enter on line 1, Recapitulation) $ 20.000.00 (If more space is needed. insert additional sheets of the same size)