HomeMy WebLinkAbout03-17-06 (2)
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX Z80601
HARRISBURG PA 171Z8-0601
COMMONWEflTH OF PENNSYLVANIA
DEPAR~~NT OF REVENUE
," .
INHERITANCE TAX
RECORD ADJUSTMENT
SUSAN E LEDERER
S E LEDERER LAW OFCS
481~~~ONESTOWN RD 226
HBG " PA 17109
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
03-08-2006
CLINE
04-02-2005
21 05-0349
CUMBERLAND
101
Amount Remitted
I~ !
REV-1593 EX AFP (03-05)
GRETCHEN
B
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG ~:ntIS LINE
--+ RETAIN LOWER PORTION FOR YOUR RECORDS +--
NOTE: T~ insure proper credit to your account, submit the upper portion of this form with your tax payment.
REV-1593 EX AFP (03-05)
.. INHERITANCE TAX RECORD ADJUSTMENT ..
---------------------------------------------------------------------------------------------------------------------------------------
ESTATE OF CLINE
GRETCHEN B FILE NO. 21 05-0349
ACN 1 01
DATE
03-08-2006
ADJUSTHENT BASED ON:
VALUE OF ESTATE:
ADMINISTRATIVE CORRECTION
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Hortgages/Notes Receivable (Schedule D)
S. Cash/Bank Deposits/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
S. Total Assets
DEDUCTIONS AND EXEMPTIONS:
U}
(2)
(3)
(4)
(S)
(6)
(7)
139.270.00
.00
.00
.00
4.273.44
.00
243.718.13
(S)
9. Funeral Expenses/Administrative Costs/
Hiscellaneous Expenses (Schedule H)
Debts/Hortgage Liabilities/Liens (Schedule I)
Total Deductions
Net Value of Tax Return
Charitable/Governmental Bequests; Non-elected
Net Value of Estate Subject to Tax
(9)
UO}
6,045.50
1.702.75
(ll)
U2}
U3}
U4}
10.
11.
12.
13.
14.
TAX:
lS. Allount of
16. Allount of
17. Allount of
lS. Allount of
19. Principal
TAX CREDITS:
9113 Trusts (Schedule J)
Line 14 at Spousal rate
Line 14 taxable at Lineal/Class A rate
Line 14 at Sibling rate
Line 14 taxable at Collateral/Class B rate
Tax Due
US}
U6}
U7}
US}
.OOX 00 =
379.513.32X 045=
.00x 12 =
.OOX 15 =
U9}
387,261.57
7.748.25
379.513.32
.00
379.513.32
.00
17.078.10
.00
.00
17.078.10
.~... ""'''''''.LI" IT 1+) AHOUNT PAID
DATE NUHBER INTEREST/PEN PAID (-)
07-01-2005 CD005524 853.91 16,300.00
TOTAL TAX CREDIT 17,153.91
BALANCE OF TAX DUE 75.81CR
INTEREST AND PEN. .00
TOTAL DUE 75.81CR
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.}
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
If payment if for a RESIDENT DECEDENT, make check or money order payable to:
Register of Wills, Agent.
If payment if for a NON-RESIDENT DECEDENT, make check or money order payable to:
Commonwealth of Pennsylvania.
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.
REFUND (CR): 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-13l3). Applications are available
online at www.revenue.state.Da.us. any Register of Wills or Revenue District Office, or from the Department's
24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or
speaking needs: 1-800-447-3020 (TT only).
REPLY
TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA
(717) 787-6505.
17128-0601, Phone
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount
of the tax paid is allowed.
PENALTY:
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.
INTEREST:
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 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 from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable intarest rates for 1982 through 2006 are:
Interest Daily
Year Rate Factor
1982 20% .000548
1983 16% .000438
1984 11% .000301
1985 13% .000356
1986 10% .000274
1987 9% .000247
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor
1988-1991 11% .000301 2001 9% .000247
1992 9% .000247 2002 6% .000164
1993-1994 7Y. .000192 2003 5% .000137
1995-1998 9% .000247 2004 4% .000110
1999 7Y. .000192 2005 5% .000137
2000 8% .000219 2006 7Y. .000192
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER 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 payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
REV-1470 EX (6-88)
if
" '",
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG PA 17128-0601
DECEDENT'S NAME
GRETCHEN CLINE
REVIEWED BY
PHYLLIS HOCH
ITEM
SCHEDULE NO.
EXPLANATION OF CHANGES
ADJUSTED PAYMENT DATE (WEEKEND).
ROW
FILE NUMBER
ACN
2105-0349
101
Paqe 1