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Home My WebLink About02-08-07 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 -~'C ~I, nFINFORMATION NOTICE AND : ,:, TAXPAYER RESPONSE FILE ACN DATE NO. 21- l)7-/2 S" 07104404 02-05-2007 C'F:i~',- CiY. DARLA L RENNINGER 355 OLD QUAKER RD ETTERS PA 17319 REV-lS43 EX AFP (09-00) 2001 FES - i3 Pr'1 2: ') ') J,- TYPE OF ACCOUNT o SAVINGS [i] CHECKING o TRUST o CERTIF. (-\ EST. OF DARLINGTO R KULP S.S. NO. 196-14-8879 DATE OF DEATH 10-24-2006 COUNTY CUMBERLAND if< OF 's CC)l.Jr~T :'J REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 COMMERCE BANK has provided the Departllent with the infol"llation listed below which has been used in calculating the potential tax due. Theil" records indicate that at the death of the above decedent, YOU were a joint owner/beneficiary of this account. If yOU feel this inforMation is incorrect, please obtain written correction froM the financial institution, attach a copy to this forM and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the COMMonwealth of PennsYlvania. Questions MSy be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW · · . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 536741895 11-16-2004 Account Balance Percent Taxable Amount Subject to Tax Tax Rate Potential Tax Due PART ill Date Establ1shed To insure propel" credit to your account, two (2) copies of this notice Must aCCOMPany your paYMent to the Register of Wills. Make check payable to I "Register of Wills, Agent". x 9,012.63 50.000 4,506.32 .15 675.95 TAXPAYER RESPONSE NOTE I If tax paYMents are .ade within three (3) Months of the decedent's date of death, YOU .ay deduct a 5% discount of the tax due. Any inheritance tax due will beCOMe delinquent nine (9) Months after the date of death. x [CHECK ] ONE BLOCK ONLY A. c:J The above inforMation and tax due is correct. 1. You May choose to reMit paYMent to the Register of Wills with two copies of this notice to obtain a discount 01" avoid interest, 01" YOU May check box '~" and return this notice to the Register of Wills and an official assessMent will be issued by the PA DepartMent of Revenue. B. c:J The above asset has been 01" will be reported and tax paid with the PennSYlvania Inheritance Tax return to be filed by the decedent's representative. C. ~ above inforMation is incorrect and/or debts and deductions were paid by you. You Must COMPlete PART ~ and/or PART ~ below. PART [!] TAX RETURN - COMPUTATION If yoU indicate a different ta~~te, Pl~e state your relationship to decedent: lJ fl6i"N7"d. LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due PART [!] DATE OF 1 2 3 4 5 6 7 8 TAX ON JOINT/TRUST ACCOUNTS // - /(:; - ;;;'oov 96/,:) . ?9' 56..60 -$I 56 G:.... ~S 'J??Y'5,I."Y o ~,S o x x DEBTS AND DEDUCTIONS CLAIMED (.. AMOUNT PAID 5 G;,y- TOTAL (Enter on Line 5 of Tax Computation) Under penalties of perjury, I declare that the facts co plete to the best of my kn?wledge and belief. . have reported above are true, correct and HOME (7/7) 9,i~'-"7619 WORK ( ) TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on inforution submitted by the financial institution. 2. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even though the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointlY between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS PART 1 TAXPAYER RESPONSE 1. BLOCK A _ If the information and computation in the notice are correct and deductions are not being claimed, place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check for the allount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Forll REV-1548 EX) upon receipt of the return from the Register of Wills. 2. BLOCK B _ If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601. Harrisburg. PA 17128-0601 in the envelope provided. 3. BLOCK C _ If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts 2 and 3 according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessllent (Form REV-1548 EX) upon receipt of the return from the Register of Wills. TAX RETURN PART 2 TAX COMPUTATION LINE 1. Enter NOTE: the date the account originallY was established or titled in the manner existing at date of death. For a decedent dYing after 12/12182: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. However. there is an exclusion not to exceed .3.000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (00) appears before your first name in the address portion of this notice, the .3,000 exclusion already has been deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decedent's death: DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the nalle of the decedent and two other persons. B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 16.7% (TAXABLE FOR EACH SURVIVOR) 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 PERCENT TAXABLE Example: Joint account registered in the nalle of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) = .50 X 100 50% (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is determined by multiplying the account balance (line 2) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is deterllined by subtracting the debts and deductions (line 5) from the aMount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as deterMined below. oThe tax rate 1mposed on the net value of transfers from a deceased ch11d twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent. or a stepparent of the child is 0%. The lineal class of heirs includes grandparents. parents. children. and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuais who have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3% 6% 15% 15% 01/01/95 to 06/30/00 0% 6% 15% 15% 07/01/00 to present 0% 4.5%* 12% 15% CLAIMED DEDUCTIONS PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legallY are responsible for payment, or the estate subject to administration bY a personal representative is insufficient to paY the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed. use plain paper 8 1/2" x U". Proof of payment lIay be requested by the PA Department of Revenue. Commerce "Bank Commerce Bank/Harrisburg N.A. 3801 Paxton Street Harrisburg PA 17111 888-937 -0004 Page 1 of 2 - STATEMENT DATE DARLINGTON R KULP DARLA L RENNINGER 1125-2 COLUMBus AVE LEMOYNE PA 17043 ~ 3 C C I G LUS CLUB ACCOUNT NUMBER ... 0536.741895__ PREVIOUS STATEMENT BALANCE AS OF 10I'JL3706 . ....... ................ PLUS 3 DEPOSITS AND OTHER CREDITS ....... ............ LESS 5 CHECKS AND OTHER DEBITS .... ...... ...... ...... CURRENT STATEMENT BALANCE AS OF 11/10/06 ......... .... ..... ....... NUMBER OF DAYS IN THIS STATEMENT PERIOD 28 CYCLE-013 9,331.72 1,620.67 10,825.14 127.25 ----------------------------------------------------------------------------------- *** CHECK TRANSACTIONS SERIAL DATE 1132 10/31 1155* 10/17 *** AMOUNT 8,885.64 .1.9.:'0 SERIAL 1156 DATE 10/19 AMOUNT 300.00 ----------------------------------------------------------------------------------- *** CHECKING ACCOUNT TRANSACTIONS *** DATE DESCRIPTION 11/03 AC-US TREAsURY 303 -SOC SEC 11/06 RETURNED ACH ITEM 11/06 AC-US TREASURY 303 -REVERSAL 11/10 INTEREST PAYMENT 11/10 AC-US TREASURY 303 -REVERSAL DEBITS CREDITS 810.00 810.00 .67 810.00 810.00 ----------------------------------------------------------------------------------- *** BALANCE BY DATE *** 10/13 9,331.72 10/17 11/03 936.58 11/10 9,312.22 10/19 127.25 9,012.22 10/31 126.58 PAYER FEDERAL ID NUMBER INTEREST PAID YEAR TO DATE 23-2324730 12.11 -- --- -- - ------ -- - -- --:'-___:Oiiiio--'___ __ __ _ _ _ _ __ _ _ _ ..._____ _ __ *** INTEREST EARNED THIS STATEMENT PERIOD DAYS IN PERIOD ...... ... ........... ..... INTEREST EARNED ..... .... ......... ...... ANNUAL PERCENTAGE YIELD EARNED (APY).... *** ---------------------------------------------------- 28 .67 0.15% '? ? g S. (; $' / ;) 17, 6) S- -?f () /;:) I? 51' ---- --- NOTE: SEE REVERSE SIDE FOR IMPORTANT INFORMAnON Member FDIC ~ 1132 D.1t. KULP ,.... ~..:'" DOl< /0/30/0(. .U"'~ ::':T.I1-~. F~~ J'$ ~l?B-5.<';5' .-.01 ~ ;v/ . ~cg. ../~7-d~v/~rl-&f Qy~rs 6\;:::;: "Bank 0.-..0:.. ." . " fO<~ JJi!&J.-I..f ,:61~HD~81,r.1: 5~ b?1,~8q ~~~ Check 1132, Amount $8,885.64 Date Presented 10/3112006 1156 DaI.L1f:/~")'<fI, IO-"tnljl " Check 1156, Amount $300.00 Date Presented 10/19/2006 - - Page 2 of 2 Date 11/10/06 Account 536741895 1155 D.R. KULP n_ 11....~.AVE JU,II~ l.BIO'ttf.!.P""'T0t3 t:.: 111-1111313 m.. 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