HomeMy WebLinkAbout94-00117
REV-1543 EX AFP 11-91)w
..- CDh,;I),'iWEAl TH OF PENNSVLVANIA
DEPARTHl!NT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. Z80601
HARRISBURG, p" 171211-0601
(L\-/n- 11
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. 21 . q fI- 1/7
94101510.
01-21-94
ESTATE OF STILES
5.5. NO. 195-07-0271
DATE OF DEATH 11-10-93
COUNTY CUMBERLAND
TYPE OF ACCOUNT
I ~ SAVINGS
CHECKINO
TRUST
CERTIFICATE
REHIT PAVHENT AND FORHS TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
JESSIE
STILES
601 STATE RD
WEST FAIRVIEW
FRANK W
PA 17025
DAUPHIN DEPOSIT BK & T has provIded the DIP.rt._nt with thl lnfor.aUo" lIlted bllow which h.. b..n ulldJn celculatlng thl
p~t.ntl.1 tiN due. Thalr ..Icord. Indlcat. that at the dlath of the abav. dlCldlnt, you WI..a I joint owner/blneflclary of thl. account.
If YOU ,.,1 this Info....Uon II incorrlct, pl.... obb!" wrHtan correctlon frol thl FJn....cl.1 in.titution, attach II copy to this forI
"...04 ~"."~". !t t!: th':l :"!:f....~ ::':'l""l:':. 1'!",!:- ::;:.:-::'r;t:.:I t::l..bl.. III ..........;...-,,,;.. ..~.:. ~;,. :,,;.., a.",. i.... ........ ut tUII 'O..onllllun u'
P.nn.n...-.ni..
QUIstlons 'IY b~ en,wlrld by cllllng (717) 717.8327.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILINGftND PAYMENT INSTRUCTIONS
Account No. 0061253995 noto 02-01-88
E.toblhhod
PART
[!]
614.06
50.000
307.03
.06
18.42
TAXPAYER RESPONSE
.:FAILURl!>TOiRl!SPONIJ:'IIILL::.RESULT}IN.AHiOJlFICIAL':TAX/ASSESSNENT:8ASl!DOWTHIS::.NOTICl!:"
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Account 8alance
Percent Taxable
AMount Subj.ct to Tax
Tax Ret.
Potent tal Tax Dua
x
To Insure proplr cndlt to your account, two
(2) copl.. of thh noUcl IlUst accollpany your
paY'lnt to thl Rlglstlr of WillS. Hakl ch~ck
payl!lbl. to: "'Rllghtlr of WUb, "glnt".
K
NOTEI If t.ll payunts .rl ..dl within thrll
(3) .onths of thl dlcldent's dlt. of d.ath,
YOU 'IY dlduct . 5:< dbcount of thl talC dUI.
Any Inhlrltanc. talC Due will blco.. d.Unquent
nJn. (9) .onths Ift.r the date of d.ath.
[CHECK ]
ONE
BLOCK
ONLY
.. 0 Th. abova Infor'ltlon end talC due Is corr.ct.
1. You lay choos. to r'.lt pay'~nt to thl R.gIst.r of Wills. with two copl.. of thl. notlc. to obtain
a dbcOW'lt or ....old Interest, or yOU ..y ch.ck bOll """ and r.turn thh noUc. to the R.gbt.r of
Willi and an official ........nt will b. Is.u.d by th~ PA O'Plrt'lnt of R,vlnul.
PART
~
fAA ka.rURN - CCM~I.rrAnON
LINE 1. Doto E.tobli.hod
2. Account 8al..,c.
S. Percent TaKabl.
4.Aoount Subjoct to To.
S. Debt. and D.duction.
6. A.ount Taxabl.
70 T.x Rat.
I. Tax Du.
I. 0 Th. above ....t hll blln or wlll bl r,port.d end hlC p,ld with the P.nn.yl...",JI InhlrltBnC' TeIC return
to b. fU.d by the dKld.ntOs ,..prlllnhtlv.. C') ("')
C - . JJ
c. lXJ The above Infor-.,Uon II Incorrlct .nd/or dlbt. end dlductlon. wltre PIj1l ~ you. ~ ;n ~
You .u.t C~lltl PART [!] end/or PART [!] bllow. ~:I. . ~)
If you indicat. . diff.,..nt tax ,..te, pl.... stat. your , '::':,..,..,:': '....,...,:
rolotion.hip to docodont: ",..... 'PA
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rAlt UN JUUI);'fHUllT ACCOUNTS
PAD
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6
7
.. 8
DEBTS AND DEDUCTIONS CLAIMED
.IlFFICIAII'1'SE '.'Ou.""",:~" . A''''.:
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OF
1
2
5 X
4
5 -
6
7 X
a
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PART
[!J
DATE PAID PAYEE DESCRIPTION
'5;~:-:.r ';~;'.{"Z11[-1 ~~:y .~~;;.
TOTAL lEnt.,. on Line S of Ta. Co-.ut.tlon)
AMOUNT PAID
I ~. ~~;, :;g
.
Under penaltia. of ,.,.ju,." I d.clare th.t the fact. I
. knowlodgo and boliof.
hay. r.ported abov. ar. true, co,.,..ct
(7/7 ) 'It9- 7,,5.2-
( 7/7 ) 7.5//- 7.g,g
and
HOME
WORK
GENERAL INFORMATION
1. FAILURE'TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT wlth .ppllc.bt. Int.rll.t b...d on lnfor..tten
lub.ltt.d b~ the flnlnel.. Jnlt! tutlon.
2. lrihllrltWlclI tile blltD..' d.llnqullnt nln. lIonth. .fht thl dlcedent', date of d..th.
3. A joint IICCC)Unt II t.ubl. IIVlln though the decedent', n... wa. added .. II Il.tt.r of convenlllnc..
<.. Account. (Including tho.. held beb...n hUlbend l!Ind wife) which the decedent put In joint n.... within on. yn, prior to
d..th at. fully tll.llbl. III trlnllflrs.
5. Account. utabll,hed jolnth bet.,..n husband and wIh liar. than on. YIlIU' prior to d..th .t. not tell_bill.
6. Account. held by II decedent "In trUlt for" another or other. ar. t...bl. fUlly,
,
REPORTING INSTRUCTIONS - PART 1 - TAXPAVER RESPONSE
1. IlLOCK A - If the Infor..Ucn end cOIIPuteUon In the noUell lit. corr.ct IInd deduction. Ire not b.lng clll..d, pl.ce en "X"
In block "A" of Plrt 1 of the "TlxPly.r RI,pon.." 'Ictlon. Sign two copl.. and 'ubllt th.. with your chick for the l'Ount of
tlX to tho RIgI.t.r of Will. of the county' Indlcltld. Th. D.p.rt'.nt of R.v.nu. will 1,.ul .n offlclll .......ent
(For',REY~154a Ell') upon receipt of the R.turn fro. the RIglst.r of Wills.
2. BLOCK I - If the ....t 'PAClfl.d on thl. notlc. hi. b..n or will b. rlportld and t.x Plld with the P.nnlvlvanl, Inhlrltencl
TIX Rlturn fllld by the dec.dlnt', r.pr..entltlv., plecl an ")Coo In block "BOO of Plrt I of thl "TlxPlYlr R..pon.... 'Rtlon. Sign on.
copy .nd r.turn to the PA OIPlrt..nt of R.v.nu., Burllu of Indlvldull TIX", D.pt 2B0601, H.rrl.burg, PA 17121-0601 In the
Itlv.lop. provld.d.
;;. ."GW: C - Ii lll.. "",1... .i1ot',u...l1...\ !~ I,~.:.o.....;..:,~ Co:':::""" :l:CI.;:t!=.r:; ;;.;,z t..a.I:'I';; chile!:!, Cl':C:!: t:l:-:.!: "r." ~::o:! f'e~:"lo:t~ !I~...~: 2:
.,..~ ~
Iccordlnll to the Instruction. b.low. Sign two cop I.. Ind ,ub.1 t th.. wi th your chick for the IHunt of tlX plYlbl. to the RIghtlr
of WUII of the county Indlcat.d. Th. PA Depart.."t of Rlvlnu, will Inu. In offlclel .......lnt (For. REV-15"t1 EX) upon r.c.lpt
of the r.turn fro. the RIIII.t.r of Will,.
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
I. Ent.r the dltl thl eccount orlglnalb Will ..tablhhld or titl.d In thl "nnlr IxhUnll .t dlt. of dllth.
HOTEl For, d.c.d.nt dying ,ft.r lZllZll21 Accounts which thl d.udlnt put In Joint n.... within on. (1) y.ar of dl,th Ir.
tl~.bl. fully a. tran.f.r.. Howlv.r, thlr. I. an Ixclu.lon not to ,xcI.d .3,000 plr tren.f.r.. r.gardl... of the v.lul of
the account or the nUlibar of accounts h.ld.
If I double ..t.ri.k (MM) Ippa'r. b.fore your flr.t n... in the addr... portion of thl. notlc., the .3,000 .xclu.ion
alr.ldy hll bien d.ductld fro. the account bllanc. II reported by the flnanclel Inltitutlon.
2. Entlr the totll bllanc. of the Iccount Including Intlrl.t .ccru.d to the dati of dl'th.
5. Thl Plrclnt of the .c'Cc.unt th,t 11 hublo for IIch .urvlvor Is dot.r'lnld II fo11owlI
A. The p.rClnt t.xllbl. for Joint I",ts IItl!Iblhhld .on than one VI.r prior to thl d'codlnt'. de.th:
1 DIVIDED BV TOTAL HUHBER OF
JOINT OWNERS
Exaepl.1 A joint ....t r.gl.tlr.d
DIVIDED IV TOTAL HOHlER OF X 100 . PERCENT TAXABLE
SURVIVINC JOINT OWNERS
In the nl., of ttMI dlcad.nt and two oth.r Plr.on..
I DIVIDED IV 3 (JOINT OWNERS) DIVIDED BV 2 (SURVIVORS) . .167 X 100 . 16.7iC nAXABlE FOR EACH SURVIVOR)
B. Thl plrcflnt t.xlbl. for ....ts cralted within OM Vllr of the docedent.. dllth or IICCounts owned bv th.d.cadant but held
In tru.t for anoth.r lndlvlctuaH.) (tru.t bln.flellrluh
1 DIVIDED BY TOTAL NUMBER OF SURVIVIHC JOIHT
OWNERS OR TRUST BENEFICIARIES
Ex..,I.: Joint eccount r.gl.t.r.d In the n... of thl d'cadlnt and two other Plr.on. ~~ I.tabll.h.d wlt~ln on. valr of dllth b~
' the dIe.ant.
I DIYIDED IY Z (SURVIVORS) . .50 X 100 . 5DX (TAXABLE FOR EACH SURVIVOR)
X IDD . PERCENT TAXABLE
4. TM l'WNM"'lt "uMlICt to t__ C11~ 4) h eMtar.lnld bv IIUltlol.ylftCII the acc~t b"I~1 (lIn. Z) by tfol. "rc.nt tlxable (UM S).
5. Enter the tot.1 of the debt. and d-wctlon, lI.t.d In P.rt S.
6. The MOUnt tlxule'UI", 6) Is d.t.rllned by subtracting the debts and deduction. ClInl 5) frOll the MOunt IUbJRt to lex (Un. 4).
7. Ent.rthe epproprllte taM tet. (line 7) .. det.relned b.low.
A. Tr.."fo,. to IInall dllcendlnts InclUding flth.r, Nthlr, hu.band, wU., .on, d.ught.r, grandChildren, Ion. In-I...,
dlughter-In"...., .tepchlld .nd th.lr IlIu, It. t,ubll It .IM plrc.nt (6;C).
I. 't....f.r. to III other. InclucUng brother, .Ister, unci., aunt, neph... and nl.el .n tllxlllle It flftHn Plrcent (lSk').
c. If ~ chllnOl the text.t., pl.... specify vour reloUonlhlp to the daClld,,"t In tM Ir.. provldH.
.. The MOUnt of tax dull Ulne I) II d.t.r.lned bv _dtlphlna the lNIOU"lt lIxnlo (lInl 6) b~ thl hx tit. Cline 71.
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
,ilowllllO d.bb end d.ductlons Ir. d.t.r.lned II followlI
A. You IQllh ar.. n.pant!bl. for p'vaent, or the utet. .utIject to IIdIlnhttltJon by . p.ttonll nprlllntetlv. .Is In.ufflclent
to PlY the dlductlbl. It....
I. You ItCtuolh Plld the debts Ifter _Ith of the decedent W\d Cln furnl&h proof of P'1HI'lt.
C. DIlts "1"1 elll.. ....t be U..lred ful1y In P.rt So If addJtlon.l 1P1tC. .. MiMed, U.I pllln PIP.ra Ill'" x 11". Proo' of
"1)'lMnt Hy be r......tN by the PA D~.tt.ent of ..",MUlI,
.. TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT IN
. .. HARRISBURG AT (717) 787-8327. .
00
"" -
PURPOSE OF
NOTICEs
To fulfill the r.qulr...nt. of Section 2140 of 'the Inherltlncl and E.tatD Tax Act, Act 22 of 1'91. (72 P.S.
Slctlon 2140).
PAVtENTI
Dltach the top portion of thi, Hotle. and ,ub.lt ulth your pa~"nt to the R.al.tar of Will, printed on the
r'vlr.. lid,.
-- Hake check or 10nlY order payable tOI REGISTER OF WILLS, AGENT.
AU ply..nb received .hall first b. 'PPU.d to II"Y Internt which 'illY bl dUI, with any, r...lnd.r appl1~ to the tlX.
REFUND eCAll
A r.fund of . tIlle credit, which wu not r.~.t8d on thl tlX return, '.y b. rlqu..ted by cOlpleUnll an "AppllclUon
for R.fund of Penn'Vlvant, Inherltancl and Eltat, Tax" (REY.l313), APP11cat10n. at. available It thl OffiCI of
the A,gllhr of NUh, IIny of thl Z:S Revenue District Ollie.. or by call1nll the ,plclal 24~hour an.w.rlng ..rvlc.
nullber. for for.. orderlnSH In Penn'Ylvanh 1-8DD-:562-2050, outside P.nn'Ylvanla end within 10cIl
Hlrrhburg .r.a (717) 717-1094, TDD' (717) 772-2252 (H..rlng I~.lrad Only).
OBJECTIONS I Any p.rty In lnt.r..t not ..tI.fled with tha .ppr.I....nt, allowanc. or dl..llowanc. of d.ductlon. or a.....eent
of taw (Including dl.count or Int.r..t) .. .hown on thl. Notlc. nay obj.ct within .Ixty (60) day. of r.celPt of
thl. Notlc. by:
--written prot..t to the Pi D.p.rt..nt of R.Ya~a, Board of App.al., Dapt. 281021, HarriSburg, PA 17121-1021, OR
--.lectlng to haya the .att.r dat.r.ln.d It, tha .udlt of the account of the p.r.onal rlpr...ntatlvl, OR
-'app..1 to the Orphan.' Court
lDtIIN-
ISTRATlVE
CORRECTlONSJ
Factu.l '1'1'01" dl'~ov.r.a on thl. .......ent should b. .ddr....d in wrIting tOI PA D.p.rt.ent of R,yenue,
Burlau of Indlvldu.l T...., A1TNI Po.t A.......nt R.vl.w UnIt, DEPT. 210601, H.rrl.burg, PA 17121-0601
,PhoM (717) 717-6505. S.. p.gl ] of the bookl.t "InitructJon. for Inhlrltanc. Tax Rlturn for. Ruldent
'Dlcldlnt" (REV-IS01) for an explanation of aGiJnI.trltlvlly corr.ctable '1'1'01".
DISCOUNTr
If ."y tax due I, paid within thr.e (5) c.l~dar 'onth. .ft.r the d.cadent.s ~.ath, I fly. p.rcent (5%)
dhcount of the tax paId II aUow.d.
INTEREST I Int.r..t i. charg.a bltl""lng with first dlY of d.llnqUencY, or nln. (9) eonthl end onl (I) day
. frOll the dlt. of dllth, to the det. of paYHnt. lex.. which b.e..e del:nquent b.for. Jenuary I, 1912
~er lnter..t at the reta of .lx ('~) p.rclnt per annua cllculet.d at a dilly rat. of .000164.
All tax.. which bec... d.llnquent on ~ .ftlr Janulry 1, 1'12 wIll baar Int.re.t .t e r.te which will vary 'roe
c.lanaar year to cllllndar ye.r with that rate announced by the PA D.port.ant of Revenu.. The applicable
Int.,...t ,.et.. for 1912 through 19M 11'11
tw: Int.r.it Aetl DeJIv' Int.r.et Flllctor tw: lntllr..t Itet. Dal1v Inbr..t Feetor
1912 lOX .0005"1 1'16 m .000274
1911 IU .OOOUI 1917 n .0002'7
1914 IIX .000501 1'11'1991 m .000501
'91' In .000U6 1991 .~ .000147
I"S"19'" 7~ .000192
--Inter-.lt h clleulat.. .. folll*.1
I"TElCIT . IALANCE OF TAK UNPAID X "UNSEll OF DAYI DELI"QUENT X DAILY INTEREST FACTOR
...an, NoUce hlUld Ifter the tax bee_I cMUl'l4Ultlt will ref1lCt .... Intlr.lt calwlaUOI'l to flU.." US) dlrl
blvond the Mte of the ........"t. If p.vHnt II ._ after the I"t.r... cOlftUteUOI'l dere 'hown on ~
NoUc., Ilddltlonel Interelt .,.t be ctlc:ulatlCl.