HomeMy WebLinkAbout94-00137
RI!\I.'.s~'3.EX AFP 0.911w
C~WE'l~~ OF PENNSVLVANIA
DEPARTMENT Of' REVENUE
BUREAU OF INDIVIDUAL TAXES
OEPT. 2a06Dl
HARRISBURG, PA 17121"0601
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATe:
NO. 21 .- 9'1-1.37
94103889
02-09-94
"',:~
ESTATE OF BAUGHMAN
S.S. NO. 171-50-5136
DATE OF DEATH 12-04-93
COUNTY CUMBERLAND
TYPE OF ACCOUNT
P ~ SAVINGS
CHECKINll
TRUST
CERTIFICATE
REMIT PAYMENT AND FORMS TO.
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
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RUTH
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GUYTbN
916 HAMILTON ST
. CARL:rSLE .
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DORIS J
PA 17013
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DEFENSE ACTIVITIES FCU hit provided tM Dapartllent with thtl Jr;for..Uon lhtad balow which h.. been uS.d In calculating the
potential tax due. Thalr records Indicate that at the d..th of the above dlcadent, YOU ..ar. a joint ownlr/benaflcl.ry of thl. account.
If YOU 'HI thh Infor..Uon it Inc:orract, pl".1 obtain ..,Utan cnrractlon frol the flnanc:hl Inltltutlon, attach. COflY to thh fou
~ .....~..."t tt t" tho. "'uu.. tori1r.Il", T"". __.,t II tll>>rrhJ_ '" """""f'l,",,,1I wIth th. Tnh<llt'ltllN!. T.v 1__"* the r~tth af PIlN\.~t"'lI!nl..
Gut,tion, ..y be en.werld by c.lling (717) 7.7~.S27.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 59960-00 D.t. 01-15-87
Eotobl hh.d
Account 8alanc.
Percent Taxabl.
Aoount Subj_t to T..
Tax R.t.
. PotonU.l T.. Duo
4,293.84
50.000
2,146.92
.06
128.82
TAXPAYER RESPONSE
.!!!illAltllRl;',.TO;i'IlISPON.D!':IIILL;'IlUULTi'i'.IIt'iANi:'!0"ICIALi:'TAX'!'ASSIl8SNEHT;i!IAllllJi' O,.! THIS i NO.TlCl";
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To Insur. prop.r cr~U to your ItCcount, t"o
(2) cop 1., of thh noUctI lIU.t ItCC_lIny your
peye'nt to the Reghte.' of Willi. "_I check
peylble tOI ""Reghte.. of Wllh, Agent'".
x
NOTE I If tax payuntl II" lIedl "lthln thr..
(5) eonths of the decedent', d.te of d.eth,
you ..y deduct a 5% dhcount of the t.x due.
Any Im-rUanes tlX due "Ill bltCOIlI deUnquent
nlnl (9) IOnths eft,r the d.te of d"th.
PART
m
If you indicat. . different ta~ r.t., pl.... atat. your
..1oUonohlp to cIococlont.
.. 0 ThtI ebo". Infor.eUon end t.x due 11 correct.
1. You 'IY choo.. to r_U Plyant to the R'lIhter of Wllh, "Ith bIG copi.. of thh noUc. to abt.ln
. dhcCMlt or hold lnt.rut, or you eey check box '"A" end return thh noUc. to the R~ht.r of
Wills end enofflcJ.l ......Hnt ,,111 be hsu.d by h PA OtplrtMnt of RlvlInlM.
I. 0 Thellbov. ....t hit bHn or will be reportld end t.. p.ld wIth the Penn.ylvenll InhlrUence TIX ...turn
to be flllCl by the decedent'. r.ru....t.Uv..
C. ~ Thellbov. Info,...UoII l~ncorrltCt ancIIo~dlt'and deduCtion. NtI,.. p.ld by you.
You ~.t COIIpl.t. PART ~ .,a/or PART L!J b,low.
[ CmK ]
BLOCK
ONLY
. PART
~
'IAX Kt:lUICN . "UI'lf'UrArlun (.J~
LINE 1. D.h EotobI hhod 1
Z, Account a.IMC. 2
S. P.rc."t r.xable S k
4. Aoount SUbjoot to T.. 4
5. Dobt. ond DoducUon. 5
6. Aoount T..obl. 6
7, Tax Rat. 7 X
a. TO)( Duo a
TAX
ON "'1i~N I, j KU:,. At':'ClIlNr".I';pl\'f.'i"':"
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DEBTS AND DEDUCTIONS CLAIMED
. ,...,.,...~~~~~~~~~~~~~~:~~~~~"~~~,~
PART
~
DATE PAID
PAYEE
DESCRIPTION
l.f2g ,
AMOUNT PAID
I.
TOTAL lEnt.. on Uno 5 of TOM c:o.ut.Uonl .
Undo. _lU.. of ".ju.y. X _t.... thot tho foot. I ..... ._.tocl olio.. ... t...... co.....t _
c_l.t. to tho boat of .y _1..... - boll.f. HOME ('~~ )~2l/~3 -9"~7
"1rL... iL.'. A .1J...J,... . WORK ( !:?) !:!!,3-Cfc"Cl7
1'txP~~ ' TELEPH NU R
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT oHh ...11."10 Intor..t '''0. .n lnf.rooU.n
Iublftttd b~ the financial Institution.
2.' Inhtr1tenc. tllX blcOII.. delinquent nJn. IIOf1thl 1ft... the dlcld,nt'. det, of d,.th. gQ
:: :.~::. o;~:;~.:~. t~~~~":;:"b~= ::b::o::t~:f:7:h~:~ ~:-:.::.:..:o;~:rl~f j:~~~-::::'":o;Hhl~.: yOor ~~I.r t.
death .r. full~ taxabll II tranlf.r.,
S. Account. ..tabll,hld JointlY betw..n husband end wlf. IGr.t~ on. y..r prior to d..th .r. not t'Mable.
6. Accounts held by . decadent "In trust fa,." anoth.r or oth.r. .r. tallltble fully.
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REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RES~ONSE
V1
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1. BLOCK" ~ If the Infor.ation end cOllfKltatJon In the noUel ar. cornet and deduction. are not beln!2Cl,IHd, pl1tu an ~C
1n block "'" of Part 1 of the "TlxPly,r R..pon.... lectJon. Sign two copl" and lubal t th.. with yourchltCk fO,p tM lhIounCaf
tlX to the RIglltar of Will. of the county Indicatld. The DIPart.,nt of R'venu. will l"uI an official a.......nt
(For. REY-1541 fX) upon rec.lpt of the R.turn fr08 the Rlgl.t.r of Willi.
2. BLOCK I - If the al..t .peclfIed on thl. notlc. ha. blan or will bl r.port.d end tax paid with t~ Penn'Ylvanla Inharltanc.
Tlx Rlturn fllld by'th. d'c.dMt'l r.pr...ntatlv., plac. an "X" In block "I" of Part 1 of the "TaxpaYlr R..pon.... ..ctlon. Sign onl
copy end return to the PA Dlpart',"t of Revenue, Bur.au of Individual T.XI., DlPt 2&0601, H.rrl.burg, PA 17121-0601 In the .
envelope provided.
'., ~Inac C - If thtl noUnll Jnf'lrqtJon 11 IncorrllCt and/or deduction. are bllnll cl.I...., check block "C" and capl.t, P'rta 2 and 3
ICcordlnv to t~ In.truction. billow. Sian two capl.. and 'UbIllt the.. with your check far the aaount of talC p'Yabl. to thl RIgllter
of ..1111 of tha cOU"lty Indicated. The PA DlPlIrtll'"t of RevlnY. w111 b.ue an official .........t (For. REY-I541 EX) upon reclllpt
of the return froe the R.gl,t.r of Will..
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Entar the d.te thlt account originally wo. ..tablbhld or tltleIt In the .anner .xlltlng at data of death.
NOTE: For a d,c.dent dYlnll after 12/12/82: Account. which thl decedent put In joInt no... within on. (1) Ylar of dloth .r.
taxable fully a. tran.f.r.. Howev.r, th.re I. an ,xclu.lon not to exce.d 'S,OOO plr tran.f.r.. r.g.rdl... of the v.lu. of
the account or the nu.blr of accounts held.
If . doubl. ..terlsk (!IlIIll) appear. before your flr.t nUl In the addr... portion of thll noUCI, thl $S,OOO .xclu.lon
.lreldv h.. ba." deductR fro. the account b.lenc. o. raported by thl flnllnclol In.titutlon.
Z. Enter the total balance of the account Including Inter..t accru.d to the date of dlllth.
5. The percent of the account that 11 taxabl.. far each .urvlvor 11 d.teraln.d o. faUow.:
A. The percent taxable for joint a...t. ..tabllshld .ore than OM y..r prior to the d.c.d.,.t". duth:
1 DIVIDED IV TOTAL HOHlER OF DIVIDED IV TOTAL NUttiER OF X 100 . PERCENT TAXAILE
JOINT OWNERS SURVIVING JOINT OWNERS
Ex..ll: A jOint ....t rqbterld In the ftaMI of tM decedent and two ather per.on..
1 DIVIDED IV 5 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) . .167 X 100 . 16.7X (TAXABLE FOIl EACH SURVIVOR)
I. TMperclfll"lt taxabl. far ....ets Ctllt~ within on. year of tM d.~'"t.. d.ath or account. owned by the decedent but h.ld
In tru.t fo,. ,"otMr incUvidueU.) (t,.u.t blMflciarl..h
1 DIVIDED BY TOTAL NUHlER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
X 100 . PERCENT TAXAILE
Ex..,l.: Joint account registered In the n... of tM dIIcedllnt and two other per.on. end established within on. y..r of d..th by
the decedent.
1 DIVIDED BY 2 (SURVIVORS) . .50 X 100 . 50% (TAXABLE FOR EACH SURVIVOR)
,. The -.aunt aubject to taM (line 4) J. dIIt.r.ined by .ultiplylnll the account b.lance (line 2) by the p.rcent taxable (line 3).
S. Ent.r the total of thII debts Bnd deduction. liueo in hrt 5.
6. The MOunt texltbll (Une 6) 11 deteralnld by IUbtrect1ng thtl d.t)ts and deducUQn. (1lne 5) frOll tl\e Mount subject to t.x (Un. 4).
7. Ente,. the epp,.opri.t. tax rat. CUn. 7) II det.,..lned billow.
A. T,..".f.r. to lln..l descendent. InclucUng flther, IIOther, husband, wlf., IOn, daughter, grlndchlldren, IDM-In-low,
deught.r-in-law, .tepchild Bnd thalr i...,. .r. taxabll It .Ix p.rcent ('Xl.
I. T""'.fer. to .11 oth.r. InclucUng brath.r, .bter, LnCI., IW'lt, n.phew Met nlecl er. taxable .t flft.," percent nsu.
c. If YOUch... the tllx ret., pl.I!l" .pedfy your relatlon'hip to the decadent in the .r.. provldlld.
I. 1M MOunt of tex due nine 8) I. dlt.ralned by ...ltlphlng theltllOW'lt bxlible (Una 6) by the tlx ,..t. (lInt! 7).
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allowlbll debt, end deduction. .r. d.tmreined .. fallow.:
t. You l...uy It. rupondbi. for peyaent, or thI .stlt. .ubJect to "'lnhtrlUon by I p.r.onll repr.....tltive 11 Insufflclent
to p.y the deductible It....
I. You aclulllb Plld the debt. eft.r dHth of the dacldllnt and can furnish proof of P.y....t.
C. Debts bllng c1eillld .u.t bIi Jt..lzlld fuUy in Pert:s. If IMkIlt1on.l spac. 11 nMdIId, u" pl. In PlPlr 1 lIt"" I( ,11... Proof of
PI,""t .ay M re....tad by the PA o.p.,.tMnt of R.yenue.
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){IFYOUNEEDFURTIfERINFORHATIONORASSISTANCE, CONTACT"'ANY .....
""/lEGISTER OF WILLS. .., PA DEPARTMENT OF REVENUE DISTRICT .' OFFICE ....
OR CALltrHEIUREAU'. OF INDIVIDUAL TAXES;. TAXPAYERJNQUIRY UNIT IN
.::........ '.":::i.>'i"",...., !lARRISJUJI(lAV qln'7S7~8327.. .... .,.. .... . '.. . ..
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Page No. .!H:J1~..;ttlalc N~, #L:,:r.':f..~/.9..7.......
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Tax..........................:..............................................................
PROBATE :::
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JB~ DATE. _ 5-9-'/4
UV.l.10 u 16.111 ~~:~~
.. ....,:....'Q.."w INHERITANCE TAX
COMMONWEALTH OF PENNSYLVANIA EXPLANATION
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OP INDIVIDUAL TAXES
DEPT, 200601
HARRISOURG. PA 17120,0601
DECEDENT'S NAME FilE NUMBER
Purh P. r'.r.T1I'hill."11 >10/,_"""
ACN
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SCHEDULE ITEM EXPLANATION OF CHANGES
NO.
.
Tho. ''''<-n'm' 1.,1..".., M ...." ^".. In ;, ""e '/;.' I" "" . '''.. ." .'
wna ori~ilially r~rort{'d IJ) r.h," Ik'j:';,rt I:,('nt by tiw Ill','f,.n&f! Act1v~tl('8
Fod,...! 'r:.,.".. "..."" .
YOllr d.'I,,. ..II"" ~"(>r,. ('1 drll""'; (In '''d. .\,'). h.,~,. 'I",..'.n 1',1........""...'~ .'
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TAK EXAMINER:_ .: :"'''.:o';i'y
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PAYMENT I
DetlCh the top portion 0' thh HoUel " ,aU tilth ~our P'YHrlt lade PIY8bl. to thtl n.. and add,.... prlntttd
on the r.ve,... ala.
REJ."UND (CR)I .. r.fw1d of · tex credit, which .,.. not r.qu..ted on thl Tlx R.turn, "y bti nqueltld by cOIlPIIUng an
"AppUCIltian for Rdund 0' Plm'vl"...I, Inh.rlt.nee end E.tat. rax" (REV-InS). APP1!CIUonl ar. IvaUMlll .t
the O'flcl of theReul.~.r of WUII, any of the 2~ Revenue DJ~trlct Offlcn, or by clUing tM 'f*lJ.l 24-hour
.,....,.1,. HrvJCI nu.IMIr. for for.. oratingl NEW IN PENNSYLVANIA 1-IIU-S6Z-ZG50, Oijt.lde PennlYlvan1,
Dnd ..Ithln the locII Hlrrhbur. .r.. (717) 717-aOM.
All ,anenh receiVed .hlll 11,..t be applied to MY Int.,...t which "Y be due ..lth Wly rea.lnd.,. appllMl to the tlk,
REPLY
TOI
Question. ,...-rcU,.. ,,.ro,.. c:ont.ln.d on !hit notlCt should bti oIddr...1d tor Pi o.pl,.t...,t 0' RIIVWMHI, lur...,
of IncU"lduel rIXI., AfTNI PoU A......ent Revl.., Unit, DEPT. 2e0401, Hlrrhburll, PA 17121-0'01, Phone
(717) 7.7-6505.
If Wtw t.k due II plid within thr.. CU cIIIMd.r .onth. 1ft.,. thtl d'Cedent'. delth, . flvI p.,.c."t (SIC) dhcount
of the tax PlJd II Illowed.
DISCtJUUI
INTEREST I
lnt.ralt I. cha,.gad betlmlng with flrlt dlW of d.linquencr, or nine (,) IIOIlthl Md one (1) dll' frOll the data of
"tit, to tfM dltl of PIltHnt. Taw.. which bee... deJJnquant baforl J.....,lrw 1, .982 belr Int.,...t .t t~rltl of
.he (Q).percent Plr ~ calCUllt... It a d.Ur rlt. of .000164. All t'.I. which bee... dtillnlNent on Met .ft.r
.....ry 1, 1912 will be,,. lnt.rl.t It I r.tl which will Vlry frOll ~landl" ynr to cllandllr YI.r with thlt "It.
~Id bl' the PA Daplrt.lnt of Rlv""",. T~ applicabll Intlr..t rat.. fo,. 19l1 thrOUOhI994 .rll
!!!r lntetlU Ratl D.lb tnt.,..u hctot
%!!r
Int.rut R.t.
Dilly Int.,...t F~to,.
INZ zn .IIIMI ".. lOX .laDU"
INJ 16% .111411 191' 92, .0I1l47
I'" 11% .GlasDI 191'-1991 IIX .GaaSGl
I~S UX .GIU" ,"2 92 .DGUn
1991-1'94 7X .01111'2
..lnt....1t h ~lcul.tld II followlI
INIEtwT . IAl.AIfCE OF TAX UNPAID X NUNBEI OF DAYS DELINQUEI!T X DAILY INTElEST FACTOR
.....,.. Notice Ie.... aftlr U. tl. bKoN. dtl1rMtUent will r.flect M lnter".t Cllcwhtltlft to flft.... (II>> "')I'I
....... tha dlt. If tha .....lMnt. If ,I,.."t h aMI .ft.r the Int.r..t COIlPUt.U"" dati ""-" Oft the
Notice, ~Itlonal Intlt..t lU.t be cll~l.tld.