The URL can be used to link to this page

Home My WebLink About03-27-81 RFV.4.1Q (I-aD) COM~Ol'lWEAL TH OF PENNSYLVANIA D::PAPTME~T OF REVENUE TRAN~!"ER INHERITANCE TAX RESiN'Nl DECEDENT AFFIDAvn OF FIDUCIARY (Inst.uctions on Reverse Side) >>.--. ~,--_.- -_.__..-- _.__..__L. _.... E~~].~ of J. :!'lc~,'(.~ I:~-~rricl.: Date of Death :C-1;-72 LJst 1\drlress t;Fpr::r. Franl(forc.: Tc\mship Social Security No. Bureau File No. ;-'1-7S-C63"i' (CITY) (STA TE) (l.lPi County File No. ;':-78-0637 1. D"cedent died: ( ., .1. Intestate (without a will) Te~tate (leaving a last will--copy attached) 2. Is the filing of a Federal Estate Tax Return required for this estate? Yes No 3. Execu to r/Executrix Administrator! Administratrix Nome l'~":'i..ry :. TI1UmI'!1[:L , ... r'"l ..:;.,nna {.l;:~e 1 rC':.cc Address 2C8 York LOELd 50S E. ::.sxblc St. CarlL;le, 1;2.. (CI TY) 17013 ;~echr,nic:;burs, J::"'. (STATE) (ZIP) 17055 4. All correspondence should be mailed to ( Attorney ) Fiduciary. 5. If an attorney is representing the estate, indicate: Name II~milton s. D~vis Address Shipoensburg. Fa. 17257 (CiTY) (STATE) (ZIP) List 011 safe deposit boxes registered in the decedent's individual namer or jointly with,or as an aoent 0' deputy of another, or in decedent's individual name with right of access by another as agent or deputy. Include the name and arldress of the bank or other iinstitution where the safe deposit box is located, the nome (s) in whieh I'.,a box is re9iSterE"1 al"'d the relationship of the joint holders to the decedent. ,-_.~._._---- --_._.- --.~,,-,._-~._-_..~- NAME AND AODRESS OF BANK OR OTHER IINSTlTUTION NAME OR NAMES IN WHICH RELATIONs.:!r Of JOINT IN WHICH DECEDENT MAINTAINED A SAFE IDEPOSIT BOX SAFE DE POSIT BOX IS REGISTERED HOLDERS TO O::CE ')ENT ----.-..---,--.--"-.--- .------ - ---,.,- "_.._._--,--_._- --."._---,.'...~._- _._-~-- -~,--,------_. --- ,,- --_.__._- U"cer pencdties of perjury, I declare that I have examined this return, including accompanying schedules rm~ statements, and to the best of my knowledge and belief it is true, correct and complete. SIGNATURE OF FIDUCIARY OA 1 E PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritance and Estate Tax Act of 1961 provides that the following persons shall prepare and file a retu rn : .. , a. The personal representative of the estate of the decedent as to property of the decedent administered by him and such additional property which is or may be subject to Inheritanr:e Tax of which he/she shail have or acquire knowledge; b. The transferee of property upon the transfer of which Inheritance L::x is or may be imposed by the 1961 Statute, including a trustee of property transferred in trllst, provided that no separate return need be made by the transferee of property included in the return of a personal representative. 2. PLACE FOR FILING The return is to be filed in duplicate with the Register of Wills of the county wherein the decedent resided. 1 TIME FOR FILING The return is due nine months after the decedent's death, unless an extension for filing has been applied for and granted by the Secretary of Revenue within the nine-month period. 4. FAILURE TO FILE RETURN Section 791 of the 1961 Statute provides that I< . . .any person who willfully fails to file a return or other report required of him. . .shall be personally liable. . .to a penalty of 25% of the tax ultimately found to be due or $1,000 whichever is the lesser to be recovered by the Department of Revenue as debts of like amount are recoverable by law." 5. TAX RATES Inheritance Tax is payable at the rate of 6% on transfers to lineal descendants, such asfather, mother, husband, wife, son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate of 15% as to all others. 6. PAYMENTOFTAX The tax assessed on the transfer of property reported in the return is due 9 months after the decedent's death. Interest at the rate of 6% per annum accrues thereafter until payment is made. All payments received are first applied to any interest which may be due with any remainder applied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED. All checks should be made payable to the Register of Wills of the county wherein the decedent resided and are received subject to the final determination of the Department of Revenue. 7. FAILURE TO PAY The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effect until the taxes and interest have been paid in full. The taxes may be sued for against any real property in the decedent's estate or against any property belonging to a transferee liable for the tax. 8. FILING OF FALSE RETURN Any person who willfully makes a false return or report required of him shall, in accordance with Section 793 of the 1961 Statute, be guilty of a misdemeanor and, on conviction thereof, shall be sentenced to pay a fine not exceeding $1,000 or undergo imprisonment not exceeding one year or both. REV-451 (1-80) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT Supplemental SCHEDULE "B" PERSONAL PROPERTY (Instructions on Reverse Side) Estate of J. Floyd Barrick, File ft 21-78-0637 ESTI MA TE D DEPARTMENT ITEM DESCRIPTION UNIT MARKET VALUATION NO. VALUE VALUE (OFFICIAL USE ONL ) l. Waived executor's commission, deducted on statement of debts and deductions filed August 1, 1979. $2,388.10 TOTAL THIS PAGE $2 ,388 10 ,j, .3 r f, Ie .~Jf INSTRUCTIONS FOR COMPLETING SCHEDULE "B" Schedule '8" must include all tangible and intangible personal property owned individually bV the decedent at the time of death. Property owned jointly vvith another party or parties should be listed on Schedule liE" - - Jointly Owned Property. intangible personal property, titled in the name of the decedent, but pavable at dea+.h to another party or parties, including but not limited to P O. D. U. S. Savings Bonds and Tentative Trust Accounts, must be listed on SC!l~;,j~..jle "Bf.' T;:;ngible [JPrsonal property should be listed first. Examples of tangible personiJi property are jewelry, wearing apparel, household goods and furnishings, books, paintings, automobiles, boats, snowmobiles, aircraft, etc. Intangible personal property includes cash-on-hand and in the bank, stocks, dividends, bonds, mortgages, treasury certificates, notes, together with accrued interes'", salaries or wages, insurance payable to the estate or fiduciary in said capacity, partnership interest, etc. An interest in any undistributed estate or income from any property held in trust under the will or agreement of another even thou:jh located outside of Pennsylvania at the time of death should be listed on Schedule "B" Po completed Partnership Interest Report (REV-894) must be attached for each Dartnership orioint venture, and a completed Closely Held Corporate Stock Information Fleport (REV-893) must be attached for each closely-held business interest or sole proprietorship reported on Schedule "B". File Number INHERIT ANCE TAX SUMMARY SHEET (BUREAU USE ONLY) 21-78-0637 REV-4B4 EX+ \5-BO) Estate Name J. Floyd Barrick o Original [] Supplemental o Remainder Date of Death October 9, 1978 Social Security Number REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Apprai ser in and for the County of Cumberland Pennsylvania, do respectfully report 1~hat I nave appraised the real and pltrsonal property as reported in the foregoing return at the values set forth opposite~ each item in the last column to the right in Schedules "A", "B", "C", and "E" Dated: March 2 7, 1981 , ) PI/JNJi'I j....1f Ita;) t1 J( J INHERITANCE TAX APPRAISER _. ADJUSTMENTS REMAINDER APPRAISEMENT CODE INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLY) ~-_.. Real Property (Schedu Ie A) $ none 00+ 92+ ".-- Personal Property (Schedule B) $2,388 0 10+ ~. -.-, Joint-Held Property (Schedu Ie E) none 20+ ~.__. Transfers (Schedule C) none 30+ -_...... TOTAL GROSS ASSETS -----. $2,388 ~~ -- Less Debts and Deductions 40- 93- (SCHEDULE F) . .- CLEAR VALUE OF ESTATE o Life Estate o Annuity RA "TE FACTOR PRINCIPLE VALUE CODE FOR USE OF REGISTER ONLY CODE COMPU,TATlON OF TAX $ $ $ $ $ Tax an $ 6% TOTAL TAX INTEREST FROM BALANCE TO $ $ $ .- - - --,- . - Tax an $ 15% Tax an $ Tax on $ Tax on $ Exemptions Total Estate Less Credits DATE OF PAYMENT $ DISCOUNT INTEREST TAX CREDIT + $ $ :: $ + ;: BALANCE $ TO $ $ AMOUNT PAID INTEREST FROM BALANCE DUE REV-SIB FO (7-BO) ~. r~~~ .~, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS NOTICE OF FILING OF APPRAISEMENT Mary I. Thumma 208 York Road Carlisle, PA 17013 Anna Mae Trace 505 East Marble Street: Mechanicsburg, PA 17055 RE: Estate of County of File No. J. Floyd Barrick Cumberland 21-78-0637 Dear Ms. Thumma and Ms. Trace: You are hereby notified that the supplemental appraisement in the estate elf J. Floyd Barrick has been filed in the office of the Register of Wills of Cumberland County on March 27 , 19 81 . Said appraisement reflects the following valuations: Real Estate Personal Property Jointly Owned T ransflHs Total none $2,388.10 none none $2.388.10 As to such tax that is paid within three months from date of death, a five (5%) percent discount is allowable. As t.o any tax that remains unpaid after nine (9) months (fifteen months when death occurred from December 22,1965 to June 16, 1971, inclusive; and twelve months when death occurred prior to Decl~mber 22, 1965) from date of death, interest at the rate of six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961,72 P.S. 2485-1001, P.L. 373. Date March 27. 1981 Si gned ~~ J--1 .J1f14' IlA f( j) Title Chief Appraiser NOTE: This is not a bill. REV-457 (1-80) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT INHERITANCE TAX APPRAISEMENT Estate of J. Floyd Barrick File No. 21-78-0637 County Cumberland Date of Death October 9, 1978 In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for fife or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inher,tance taxes at the lawful collateral rate on any such future interest. PROPERTY REPORTED BY THE ESTATE DEPARTMENT'S APPRAISED VALUE 1. TOTAL REAL PROPERTY - SCHEDULE "A" none 2. TOTAL PERSONAL PROPERTY - SCHEDULE "8" $2,388.10 3. TOTAL TRANSFERS - SCHEDULE "C" none 4. TOTALJOINTL Y OWNED PROPERTY -- SCHEDULE "E" none TOTAL REPORTED PROPERTY $2,388.10 - PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH - TOTAL UNREPORTED PROPERTY TOT AL GROSS ASSETS $2,388.10 LIFE ESTATE OR ANNUITY CALCULATION I do hereby certify that the above appraisement is made in conformity with Pennsylvania law and has been filed this day with the Register of Wills. ) r,.~ , 7f:>c.' i/ .-//J,1.'""f.l:l./ / CI'( tL/t. . APPRAISER March 27, 1981 DATE t"'" "'d tI n ~ ~ ~ ::E - ;J> 0 0 Vl - Z (;) n c:: tI S; Z ~ Z t"'" ~ ~ ~ Z ~ 0 - 0 t"'" Z Z ~ ..., ~ ..., Z 0 ..., >< Vl ~ - 9 Vl z 0 Vl 0 ..., "Ij ~ 0 "Ij .-.. ,"I ;J> 0 ....... I-' I-' () c:: c...., ..., "Ij "' - I '" 0 ~ 'd 0 "Ij '" 'd - '-J r:r ro 'Tj Z n ro t-l I-' - r",._"":') t-l 0 ;J> I-' 'Tj '<: t"'" I\) t-l p.. c:: '""- ::l I\) p.. ::l b:l Vl ,-,\..' :>;" I\) ~ " Hl t-l 0 0 t-l >< >< t-l f-J. ~ ~ z p.. n ;J> ;J> t"'" :>;" H :;t! ~ >< 0 -- ~ en ::r' f-J. 'd