HomeMy WebLinkAbout12-02-05
11-28-2005
ROHRBACH
05-31-2005
21 05-0531
CUMBERLAND
101
APPEAL DATE: 01-27-2006
( See reverse side under Objections)
Amount Remitted I I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
9~!_~~9~~_!~~~_~~~~______~___~~!~!~_~~~~~_~~~!!~~_~~~_!~~~_~~9~~~~__~____________________
REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
MARY C FILE NO. 21 05-0531 ACN 101 DATE 11-28-2005
TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE
..
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
B~EAU OF INDIVIDUAL TAXES rr"r''''"'''r-'' ~~~~ENT, ALLOWANCE OR DISALLOWANCE
INHERITANCE TAX DIVISION :"',"'1.Un!i:: U ,.,,-roE,'bEDUCTIONS AND ASSESSI1ENT OF TAX
PO BOX ZB0601
HARRISBURG PA 171Z8-0601
Inns
~U".r
-2
:/: l,3
.... j .
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
j' ;1
r~- .
ROBERT C MAY
MAY & MAY LAW
4330 CARLISLE
CAMP HILL
FIRM
PIKE
PA 17011
ESTATE OF
ROHRBACH
REV-1547 EX AFP (06-05)
MARY
C
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 C)
4. 110rtgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/l1isc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
ll)
(2)
(3)
(4)
(5)
(6)
(7)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/l1isc. Expenses (Schedule H)
10. Debts/l1ortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
llO)
.00
4,909.32
.00
.00
1.902.00
5,632.80
131,580.00
(8)
13,930.00
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 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)
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 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
.00 X 00 = .00
128,118.12 X 045 = 5,765.31
.00 X 12 = .00
.00 X 15 = .00
ll9)= 5,765.31
1.976.00
(11)
ll2)
ll3)
ll4)
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
144,024.12
15.906 00
128,118.12
.00
128,118.12
l+J AI10UNT PAID
DATE NUI1BER INTEREST/PEN PAID (-)
PAYMENT MUST BE MADE BY 02-28-2006*. TOTAL TAX CREDIT .00
BALANCE OF TAX DUE 5,765.31
INTEREST AND PEN. .00
TOTAL DUE 5,765.31
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYI1ENT IS REQUIRED. (~~
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU I1AY BE DUE V ·
A REFUND. SEE REVERSE SIDE OF THIS FORI1 FOR INSTRUCTIONS.)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG PA 17128-0601
DECEDENTS NAME
REV-1470 EX (6-88)
...
'*
REVIEWED BY
ITEM
SCHEDULE NO.
G 1
INHERITANCE TAX
EXPLANATION
OF CHANGES
MARY C ROHRBACH
FILE NUMBER
John Kealy
ACN
2105-0531
101
EXPLANATION OF CHANGES
Increased taxable value to $131,580. The transfer instrument, the deed, did not note any
other form of consideration, i.e. agreement to care for decedent. Unless the estate can
produce a signed instrument by the decedent agreeing that the daughter's care to be used
as consideration for transfer of the house, the property is 100% taxable. Note: "care" by a
close family member is considered a gratuitous gift unless a contract for the care exists.
ROW
Page 1