HomeMy WebLinkAbout94-00156
','
"", ~.
,..0
,z...,
,"'''' .. ..
:;,i~:~-\"C\'" .
<i1~;~,:/;:r,.' ,',.
'.<
~
.. .
o
.I
J9
fit
LIJ
,/
REV-1543 EX AFP (1-911 *'
COMMONWEALTH OF PENNSVLVANIA
DEPARTtEHT Of REVENUE
BUREAU Of' INDIYUIUAL TAXES
DEPT. 210601
HARRISBURG, PA11121-0601
ILf-J7I-?
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DAT!
NO. 21- <1'1-/~-"
94105079
02-18-94
ESTATE OF COFFEY
5.5. NO. 198-10-3321
DATE OF DEATH 11-28-93
COUNTY CUMBERLAND
TYPE OF ACCOUNT
A ~ SAVIN~S
CHECKING
TRUST
CERTIFICATE
REMIT PAYMENT AND FORMS TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
JACOB
':3 ~
N
COFFEY'; Ii': DONALD E
123rCLEVERSBURG RD
SHIPPENSBURG PA 17257
CD
""
w
" (' w..
. -. ,
DAUPHIN DEp'oSIT BK I r h..~r \IIldMi thl Depart..nt with the InfouaUon lilted below which h.. bHft IJllld In clIlculllUng the
potentllll t.t>t,I;. Thllrtl':.cordl, cat. th,t lit tho duth of the abov. dIlClld..,t, you were II joint OWMr/bMlflclllrv of thllllccount.
If ~ou fHllIhh Inforlllltlon 11 . IIct, pl.... obtllln wdttlln correcUon frail the financial Intltltutlon, attach II COpy to thh for.
!'~ rC~I"!'l H to ':.~c cbe'.'~. c~~rc.. h!: r.::':~~t 1: t:::2b:'t. lr: '.',.1,':t.i,,;... ..at, t:.... Ir.l..;H","'1II i.... L_. u, lit" ';:uM.c,,,,,,..lt.h Uf ....M.ylv"'till.
QUeltionl ..y bIi M....red by clUing (711) 711.8327.
CO"PLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAV"ENT INSTRUCTIONS
Account No. 0097170089 Doto 01-26-B7
Edablhhed
Account B.lanc.
Percent T8x.mle
A.ount Subject to To.
T.x Ret.
Potont!.l T.. Due
To in.url prop.r crldit to your .ccount, two
(2) copi.. af thh notlc. wit 8CCO~IInY your
p.y..nt to thl Righter of Willi. Hlkl chick
payable tOl "Rllht.r of Willi, AgWlt".
PART
ill
873.09
50.000
436. 55 NOTEl If t.IC p.YII....t. lire .ed. within thn.
(s) unthl of the dec.dent'. d.te of dl.th,
.06 you I8Y ~t~~J....dbcount of the tax dUI.
Any inl'llr1hnc litidul wilL blCOM dl~t
26.19 nine (9) unth -' f;ter thl~1 af d~
TAXPAYER RESPONSE i
'U:M'~l!"'iiii!~l:".~~!!!!m"~~~'i~~l!.~:riii~~\f!..i.9~~~~'.~~~'ii"~*ii'f!~~~"~i!:!IA~Ym, " l!~~i:ii~,~'::i\
x
x
[CHECK J
ONE
BLOCK
ONLY
A. ~ Thl abov. infor.IUon and talC due b cornct. '" 7~
1. You ..y Chao.1 to relit paYlant to thl Righter of WiU., with No copl.. of thn nottClto obtlln
. di.count or .vold Intlr..t, or you IIY chick box "A" and r.turn thil notlcl ~~ the Rlglltlr of
Willa and en official ........"t will bl b.ued by thl Pi D.,lrtHnt of Rlvenue) ;;7~: :
l_-J ;,.
-1' '" 0
B. 0 Thl above ....t h.. bien or will bl rlported and tlM p.ld with UMl pMYI'JJnnll I~itenc:. Tax~.turn
to be flled b,;, tM dICltd..,t". repn...,tltlvl. ~. -
C. 0 ThIl aboVI Inforlatlon 11 incorrect and/or dlbU and d.ctuctlon. Mire p.id b';' you.
You ....t cOIIPletl PART [!] and/or PART ill bllow.
If you Indlcat. . dlff~rent tax rat., pl.... .t.te your
r.1etionshlp to d.cedent:
I
I
,
,
i
I
.
I
i
!
PART
~
lAX RI!.1UIlN - CDHI'UTA'UDN DF TAX DN JOINT/TRUST ACCOUNTS
LINE 1. Doto Eobblhhod 1
2. Account a.1anc. 2
!. Percent Tllxo1e ! X
~. Aownt s.bject to Ta. ~
S. Dobh ond Doductlon. 5-
.. A......t Toxobl. ·
1. T.x R.te 1 x
a. To. Due a
."""". " " " ;:'>:;:;!:!:!:l:i:i:::i!r!:\[::i:i:i:1\:;:i::,::i':::'!!i:[i::!!:::::::::::!:::!:!:::!!
ii:\\ii"\ii;.i'i".:'::,.,,..'..i..;'.'.....,....,;:;:"""":ij:i::,"':;"i'i,i:;i,":ii:':i~:::
DEBTS AND DEDUCTIONS CLAI"ED
PUT
@]
DATE PAID
f<.-\, l e, \~"r "'" '"
PAYEE
~ (1)\l~.
.\
DESCRIPTION
\-\:, 'I ,..,r\ C"."'ty-'\..l",r"
TOTAL CEnt.r on Line 5 of Tex c~t.tlon)
AMOUNT PAID
I. 7~ :q
Under pMII1U.. of perjury, I dealere that tM fach
_lot. to the ....t of '1 k71,odll" ond bol1af.
~,~~(l"" L(~
~ ~E J
I h.y. reported Moye are trt.Mt, correct
~~:~ ~ ~ ~ ~::1 ~ ~\M
TELEPHO E HU
2. \ ~. Cl'1
DAT
ond
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT with applicable Int.,...t blled on In'orMIUon
,ub,ltted by the fJnencl.l Institution.
2. Inhlr1t8l'lce, tax becOll.. d,UnquMt nln. IIOnthl .fter the dlcld."t', date of dutk.
:So A joint account 11 taxabl. IVM'l though thl dlCtdlnt', n... Will added III . ..tt.r of' conv~lMC',
4. Account.' (including tho.. tNld b.t...." hulblNld and wife) which the dlcld.nt put in joint n.... Idthln on. Y"" prior to
d..th .r~ fully tlKable .. tranlftr..
5. Accounb .,tlblhhH jointly b.t....., hulband and wlf. ItOrt th.,.. OM y..r prior to d..th Ire not tl)(ltlll.
6. Account. held by . decedent "In tru.t for" another or oth.r. ar. tlxlllbl, 'ully,
REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE
1. BLOCK A - If the Infor.otion end COIIJIUt,Uon In the noUc. ar. cornet IInd deducUonl lite not being ohlHd, piau an "X"
In block "I." of Plrt 1 of the "TIlCJIIYlr R.lPon.... ..ction. Sign two cap I.. end .ubtllt thll. with your check far thl HOUnt of
tax to th. Reglltllr of lUll. of \hi caunty Indlcatld. Tha OIlPlrtalflt of RIII~11l will IIIUII en off Ictal ...I..alflt
(Fori REV~IS4' EX) upon recllpt of thl RlIturn frol the RlIghhr of MUb.
z. .toe<< a .. If the a...t .ptIciff.d on thh noUn ha. bun or will bll rlpartlld and tex paid with tho PM'In,Ylllanla InherItanc.
Tlx Raturn filed by the dKedlnt.. rapr..lIntaUIIII, place an "X" In black "II" of Part 1 of the "T8xpey.r RII.pan.." IICUon. Sian 0hI
copy and r.turn to th. PA Dlpartatnt of RlvenulI, lIurllltU of Indlyldual TexII, D.pt 210601, Harrisburg, PA 17121-0601 In the
.nvlllop. prolllded.
etC"',J( : . If tha ~~hc !nfer=:tlor. 1: Ir.e"rrll"t ~-4'er ~""I"!~len. IIr'l be)n; eJlllI..r4j e~"'elt h'ndc "C" I''\d c""'~~sh Parh 2 and 5
.ccordlng to the InstrucUon. b.low. Sian tlfO capl.. IM'Id .ub.1t th.. with your check for the uount of tex payabl_ to th. RlIghtlr
of Willi of the county Indicated. Thll PA D~art'lnt of RlllltnUlI will h.ue an official all'II'lIIInt (For. REV-1548 EX) upon nc.lpt
of the nturn frOll the RlIght.r of Willi.
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Ent.r the dU. \hi ecCOU'lt arlgln.llY wa. ..tablhh.d or tltlld In thl .anMr .xhtlnllat d.t. of dnth.
NOTE: For a dllcldlnt dying .ft.r 12/12/82: Account. which thl dlclIdent put In joint n.... within onI (I) YI.r of d..th .r.
taxllbl. fully II transf.r.. . How.v.r, thlrll is an .xclullon not to IIxc..d n,OGG p.r transflr.. r'lIardl... of the value of
the ItCCOWlt Or' the nuab.r of BCCOlJ:'lt. h.ld.
If I doubl. ..t.rlak (lnt) app..r. blfor. your first n"l In the addrl" portion of this natlc., th. U,GGD .xclullon
.Ir.~ he. b..-. deducted fr.. thl account b.lancl .. r'eportlld by th. flnancl.l In.tltutlon.
2. Entllr the tatel b.lanc. of the BCCOU'lt lncludlng Inter..t ItCcru.d to th. d.t. of d..th.
3. Th. p.rcMt of the account th.t 11 t.xabl. for ..ch .urvlllor is d.t.ralned .. follow.,
A. Th. ~rcent t.xabl. for joint ....ts Istabllshed .an than onl y..r pr-Iar to th. declld.nt'. cr..th:
1 DIVIDED IY TOTAL USER OF DIVIDEO BY TOTAL NUMBER OF X 100 . PmCENT TAXABLE
JOINT OWNERS SURYIVINI: JOINT OWNERS
EXlIIPl., A Joint ....t rlght.rlld In thl n... of thl dKldlInt Il'ld two ath.r plIrlon..
1 DIVIDED BY 5 (JOINT OWNERS) DIVIDED IY 2 (SUR\'IYORS) . .161 X 100 . 16.n lTAXAIILE FOR EACH SURVIVOIU
I. Th. ptlrCllAt tlllabl. for ....b cr..tld within anII y..r of thl dlcldent', dll.th or- account. owned by the dKlIdlInt but held
In trust for MOther Indlllldualh) {tr-ust blndlcl.r-h.):
1 DIVIDED IY TOTAL NUMBER OFSlJRVlVIHC JOINT X 100 . PERCENT TAXABLE
OWNERS DR TRUST IENEFIClARIES
Ex..I.: Joint KCOUnt r-ehtered In lhI n... of thII d.c....t and twa ather p.rson. end ..tebl1lh1d .,Ithln OM y..r of death by
the declldllnt.
I DIVIDED IY Z (SlJRVlvcas) '" .50 I( taD . 5U (TAXA'lE FOR EACH SURVIVOR)
4. ThI MOUnt lUbiect to t.x UI". 4) Is dltlr.lned b~ IlUltlpblnv the .ccount belinc. Ulne Z) by tM p.rcer'lt taxlbla Uln. 5).
S. Ent.r tM tot.l of the dllbh end deduction. Ihtlld In Plrt 5.
,. The eaount t.xlbl. (ll". 6) II d.t.rdned b~ .ubtractlng thII detlts and dlductlon. Ulnl S) fra thI IIIOUnt .ubJect to t.x (11M 4).
7, Enter thlI ..reprlat. ta. nt. Ulne 1) a. dlt.ralned b.low.
A. Tr...lf.r. to 11,..1 cr.SCllndMt. InclUding f.th.r, IIDther, hu.bend, .,If., .en, dMAlIht.r, grMd.:hlldrln, son-In-11M,
datSlht.r-ln-l..., ,topchl1d lInd their b.uI ere t.xabl. at .b ptlrCWlt (6iO.
I. TrM.fllr. to aU oth.r. Including brother, IIstlr, unci., IN'lt, nephllw and nl.el Ir. taxllbl. It flft"" percant US:U.
C. If you ~ the t.x ,..te, pi.... IPKlfr YlXlr r.I.Uonlhlp to (h. d.c.dent In the ,,.,. pr'olllded.
.. The MOUnt of tu due Ulna 8) Is ddllr.lned b~ 1IU1tlph!'lna the IMMlt t.._I. CIIM 6) by thII tlx ratll UIM1).
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allowabla debts ... deduction. Ir. dater.lned .. fall....:
A. You 111111. ar. r.~.lbl. for- ply,,"t. or the ..t.t. IUbJect to adllni.tr.tlan b~a par,onll rapr"Mt.tiy. Ie Inluf~lelMt
to PIl. the deduct Itll. I. t....
I. You ICtualh paid the datttl .ft.r death of U. dlc:ldllnt end CMl furnish proof of P'YMnt.
C. DelltI being cl.l..; ....t bII it..I'M fulh In Pllrt S. If .dclltlond 1P1e. II needH, u.. pl.ln p....r 1 I/Z" x 11-. Proof of
pe~t ft)I' bII ,....It.. tly tM " O'.rt....t of R.VINM.
iii.{'" "'i:,:'i:.:.':'" <"",T AXPAYEJI .'. .ASSIST ANCEi :':"i':,i< :,.' " "',
:':""IF YOU 'NEED . FllIlTHER:I NFORMA T1 ON '. DR '., ASSISTANCE." CONTACT' ANY
"":lIEGISTER '. OF WII.LS. PM DEl'ARTMEHT OF ,REVENUE DISTRICT OFFICE
< Oil CALL THE BUREAU OF INDIVIDUAL, TAXES. TAXPAYER INQUIltYUNITIN
":'{':", .:HARRISBURG AT. (717) 787-8327. ' "
. u, .~ '. rr
~_.__._------ - ----~- -~----- -- .'-~----~ ------.--.-.-
Donald E. Coffey
123 Clevereburg Road
Shippeneburg, PA 17257
I ACN
ASSESSMENT Ii] AMOUNT
CONTROL
NUMBER
CU1M0711 $26.1 II
RECEIVED FROM:
ESTATE INFORMATION:
,fa I N MBER
m ~
II
elllWuary 18. lVV4
m
FIRST
MI
CONTY
A H
NnV.mh.~ 2A, 11111]
REMARKS
S. S. 8198-10-3321
SEAL
m TOTAL AMOUNT PAID S26.1L
RECEIVED BY
REGISTER OF WILLS
. -.- - ~- - -- -..- -- -- -,-~ -- --~, - -'.. ,-- _.._- -- -- --- ~,-_. _. ~~ --.-- -- ---,.-.- - -.-- - -. - -.---...
. '.
_OF
NOnCEI
PAYHENfI
To fulfill the requlre.lnb of S.ctlon 214D of the InheritancI and E.tat. Tax Act, Act tz of 1991. (72 P.S.
Sactlon 2140),
Dtitach ttt. top portion of this Hotlca end sub_U with your paYllant to the R.,ht.r of lUll, printed on th_
raVII""1 l1de.
-.. "Ilk, cMc:k Dr Hnly order payable tal REGISTER OF WIllS, AGENT.
AU p.~t. "'calved shall fi"lt b, .pplled to any lnhr..t which .ay b, dul, with any ....ainor appUad to thl tall,
RE11JHD (CRh " r.fund 0' II tax' credit, which .... not nqua.t.d on tn. tax return, ..y ~ ,..qu..bd by CO~l.t1h1' an "AppllclUon
tor R'fund 0' Plnnlylvanle Inheritance and Eltat, Tax" (REV-I31]), Application. .1"" l"lllabl, at t~ OffiCI of
the R~ht.r 0' Willi, any of the 25 Revenue District OfflclII 01" by ClUing tt'l ,plclal 21t-hour en,wlrlng "l"'vlcl
nuIIbIr.' lor fori' or-daring: In PWIn.ylvanll h8OD-36Z-ZDSD, outside PlIl'ltllly!"....I. end wIthin locII
H.rrlaburg .r.. (717) 7'7-1094, TDD' (717) 77Z-ZZSZ (H..rlng IMp.lred Only).
DI~TIDHS: Any p.rty In !nt.r..t not I.ti,fled with the appral....nt, .llowenc. or dl..llowenc. of deduction. or .,.....lnt
of tlM (Including dl.count or int.r..t) I' '~wn on thl. Notic. "Y obJ.ctwithln .IMty (60) d.y. of r.calpt of
thlt Notic. by:
--written prot..tto the PA o.p.rt-.nt of R.v.nu., lo.rd of app,.I., Dept. Z11021, H.rrl.burg, PA 17IZI-I021, OR
--.ltctlng to hava ~ ..tt.r det.r.lned .t the 'udlt of the account of the p.r.on'l repre..nt.tlv., OR
--1PPN1 to . the Orpharul" Court
AIlIIIN-
ISTRATIYE
CORRECTIONSr
, DISCOUNT:
INTEREST I
FlCtuel .rror. dllcovor.d on thll .......lnt should b. Iddr'Ued In writinG to: PA Dlpertllnt of R.VMlUl,
Bur.... of IncUvldutll T'.I', ATTNr Po.t A.......nt R.vl.w Unit, bEPT. Z10601, HIlrrllburll, Pi 1712I-D6Dl
Phone (717) 717-6505. s.. page 5 of the bookllt "In.tructlon. for InherttMC' T.x R.turn for. Rllldlnt
OIcIdent.. (REV-ISol) for In ,.plln.tlon of ldelnl.tr.tlv.ly correctlbl. Irror..
If In)' tex due 11 Plld within thr.. (5) c.llndlr lonth. .ft"r the dlcldlnt'. dl.th, I flv. ptIrcent (5%)
dlltoUnt of the bx Plld 11 .UOtMd.
Inter.1t hch.rlld blglMlng with flrlt ay of d.Unquency, or nine (9) Hnth. and one (1) day
'rOIl the cIaIt. of ..th,. to the d.t. of P'YHnt. TaxII which bee... callnquent before JMulry 1, 1982
~r. Inter..t .t the rlt. of 11M (6%) Plrcent per InnuI c.lcul.t.d It . dIlly r.tl of .oDo164.
AU t.... which bee.. delinquent on or .ft.r Jenulry 1, n,z w111 bIi.r Intlrllt .t . rltl which will v.ry frOll
ul.,.,. y..r to clllndar p.r with thlt r.te ennouncld by the Pi o.plrt.."t of~. The appllclbl.
Interllt r.t.. for 1912 through 1994 IrlJ
l:IIt lnt.r..t Rlt. D.llv Inter.st Feettlr l:IIt Int.r.st R.te DIIlv Int.r.st F~tor
19., rex .DOO"' 19.. lOX .Doon..
1915 lOX .00145. 1917 9X .000147
191, IIX .ODOSDl 1911-1991 IIX .000501
1911 UX .OoDlS6 199' 9X .GDOlU
1995-1994 7X .000192
--Int.,...t II c.lcullted .. folle.1I
IWfERElr . IALANCB OF TAX UNPAID X NUMIER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
..-Arty NoUcI ilIUM eft.r the teM bIcoN. .1I~t ..111 ...fhKt WI Int.re.t ulcul.Uon to fUt..,. US. diy,
MYOnd the _.t. of the .....llIInt. If HPlnt h IIIdI ofter the Int.r.U C:Ml'Utltlon dtite Ihowl on the
NoUtI, Iddltlonel Int.rllt lUst be colCUllt~.
DIStClONTr
lNTBESTr
PAYHEHTr
REFUND (CR) I
REPLY
TO,
Detlch thl top partJan of this NoUn and .ubll.It with your paY"nt .adI payabl. to thl nUl and addrl.. prlntld
an thl rlVlr'l lId..
All PIYNntl recol"'ld shall fJnt bl applIad to any Intar..t whIch .ay be dua wIth any rHeind... applllCl to the tax.
A nfund of . tax crlcUt, which w.. not requa.ted on thl Tax Raturn, .IIy be raquut" by cOllplaUng WI
"AppUcaUon far Rafund ~f PaMIYlvanla Inharhanel and E.tatl Tax" (RFoY-UI3). AppUeatlon. ar. a"'IUIbII at
tha OfficI of tha Rlghtlr of Willi, any of thl Z4 RIVlnul Dht..1ct OffiCII, or by cIIUnll tha .pecll1 14-hoUr
....Wlrlng IIrvlel nUllblr. far for.. ordlrlngl HEW IN PENNSYLVANIA 1-100-36Z-Z050, OlJtlIda Pam.yb...la
lIneS withIn thl local Har..bburg aria (717) 787-1094.
QUlltlon. rlglrding arror. contllned on this not lea .hoYld ba adclrll.ed to: PA o.p.rhlent of, Rlv"""", lun..
of Indlvlctull TaXI', ATTN: POlt "....heI'lt R.vllN Unit, DEPT. Z80601, Harr1lburg, PA 17lZa-060l, phone
(717) 787-6505.
If any tlX due is paId within thr.. (3) ealMdar aonthl aftar tha dlCIdWlt', d.ath, I Uv. percent (SX) d1lcOlM1t
of the tlX paid 11 allowed.
Intlr..t 11 Chartld beginning with Ur.t day of dtiUnqueney, or nine (,) MOnth. and one (1) day fra h dlta of
dMth, to the' date of paYII...t. 1'.x.. which ble... dlUnquent before Janulry 1, 191Z blar IntareU at tha r.~a of
.he (6%) pereent Plr ennua C11lculatac:t .t a d.Uy rata of .000164. All t.x.. Which _III dellhqUWlt on and aftar
JlnUllry 1, .911 will baar intarllt It . rate which .,111 vary f..a calendar year to calandar YI.,. wIth that r.t.
announced by the PA Dep.rt....t of R.venul. n.. appl.lcllbl. Intare.t nt.. for .9'1 thrDUllh 1995 .rel
!!!! Int.....t Rata OaUy Inhr..t Factor !!!r Intarl.t Rite Oalh Int.rut Fector
I... lOX .00054. 1917 9% .000147
I'U 16lC .OOOU. 1'11-199. IIX .DDUDl
I... IIX .0IDJDl I'" 9% .0ODt47
I.., In .000U6 I"S-I... 7X .000191
I,.. lOX .OOat74 I'" OX .000t47
-..Int...." II C11lcul.tlld .. followlI
IJm:lElr . IlUllCE OF rax, UIlPAlD X KVNIER OF DArB DELINQUENT X DAlLr IJm:lElr FAc:rDR
"-Anr "'Uc. it... Ifter the t.. bIooart. daUI'MIUWlt will tlflKt an l"t.,...t w.lcuhtlon to flft..,. Hll dI,.
bl1'Ond 1M dltl Df tM ........"t. 11 ...,....t 11 ... .ft.r the lnt.,...t co.putlUon dlta showrI. on ~
NoUca, McI1Uonal Interest -.,.t bI calculatld.