HomeMy WebLinkAbout94-00203
REV-1543 EX AFP (1-911,*
COHHONWEAl TII OF PENNSVLVANIA
DEPA~THEHT OF REVEH~
SUREAU Of INDIVIDUAl. TAXES
OEPT, 280601
IIARRIS8UAO, PA 17128.0601
/.f F.I.J. /,.;
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO.7.1..?l!.C.i,..(.C'<J I
94103985
02-09-94
'.'
"II,
[,
ESTATE OF LIEBERMAN
5.5. NO. 176-16-2939
DATE OF DEATH 11-26-93
COUNTY CUMBERLAND
TVPE OF ACCOUNT
C ~ SAVINGS
CHECKIHG
TRUST
CERTIfiCATE
REHIT PAVHENT AND FORHS TO.
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
WALTER
I;,
I
(;1
ell:.,
LIEBERMAN MARK W
263 COUNTRV, CLUB RD
CARLISLE " PA 17013
DEFENSE ACTIVITIES Feu h81 proylded the DIPlrtunt Hlth the In'oruUon lilted btlnw which hu bll" uud In cllculatlnll the
pottnU,1 tll< due. Thtlr rlcordl Indlclt' thlft at the dtlth of the abovI dlcld,nt, you WIr' . Joint ai/Mt/beneflolary of thll ICCOunt.
If you f.,l thlt Infor..tlon I, Incorreot, pl.... obtain written corr.otlon frOI the financial inltltutlon, attlch I copy to thl, for.
.,..tt ".tllrn It tn tn. .l'IIV. .ti(lrq... Thl.. ."('"",,. I.. "",~hl" 1/'1 ",.,.nr"_"". ..\.h .,,_ Tnh~,.l'.n,._ r..", I".,. nf 'hlt rtU'"t\n..."l'h /'If P_nn....lllllln!,..
QUI,t10n, .IY bl In,wlrld by 011111'10 (717) 787.8527.
COMPLETE PART 1 BELOW. . . SEE REVERSE SIDE FOR FILING AND PAVMENT INSTRUCTIONS
Aooount No. 40628-11 Dlh 08-31-84
Elhblllhld
Aooount alllnol 2,659.66
Plro.nt h..bl. X 50 . 000
AMount Subjlot to TI. 1,329.83
T.. Rlh X .06
Pohntlol To. Du. 79 . 79
PART TAXPAYER RESPONSE
COI FAILURI TO RBSPOND MILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASeD ON THIS NOTIce I
.,
To In.url propwr crldlt to your Icoount, two
IZI cop I.. f.f thlt notlol _Ult aceo_plny your
pnY'tnt to tht RIgltter of Willi. Hlk. chtck
plynblt tOI "RlglDtlr of Will., Agtnt".
HOrEl If till pay.tntl art ladl within thrlt
(S) tonth. of thl dtcldtnt', datt of duth,
YOU .ay dlduct a !i~ dhcoont of the talC dut.
Anv Inheritance tall dUI will blco.t dlllnqulnt
nil'll (9) tonth. afttr tht date of duth.
[CHECK ]
ONE
BLOCK
ONLY
r=J Tht aboYt Inforlatlon and tall dut 1_ corr.ot.
1. You tlY chao.. to retlt pay tent to th. Rlgl,ter of Wl11e, with two caple, of thl, notice to obtaln
a d1lcount or avoid Inhr..t, or yoU laY chick bOlC "A" nnd return th1l not lei to thl Rlghtlr of
Wllh and an ofllclal ultlltllnt will be IlIued bV thl PA Olpartunt of Rlvtnut.
B. 0 Thl aboYI aUet hll bltn or will b. reportld and tllC paid with the Plnn,ylvanla Inheritance TIll rlturn
to bl fllld bv thl dlctdent'l reprl'tntatlvl.
C. 0 Tht abovt Inforutlon It Incorrtct .lnd/or dlht, and dtductlon. wtrt paid bv yOU.
VOIl tU,t COtpllhl PART CD IInd/ur PART ~ below,
If you indiolt. _ diff.rent t.x r.t., pl.... stete your
r.lItlon.hlp to d.oldlnt. _______
PART
~
TAX R~T~NN - VOM~UTATION uP
LINE 1. Dlh E.hblllh.d I
2. Account Sllenol 2
5. P.rolnt To.lbl. 5 X
4. AMount Subjlot to To. 4
S. D.bt. Ind Dlduotlon. S
6. AMount TI.lbll 6
7. re. Rltl 7 X
a. Tlx OUI 8
OFFICIAL USE ONL V 0 AAF
PA DEPARTMENT OF REVENUE
YA^ aN J~~N1/TR~&1 ACU~~Nl~
PART
I!l
DATE
DEBTS AND
t'All
1
2
3
4_
5
6
7
8
DEDUCTIONS CLAIMED
PAID
PAVEE
DESCRIPTION
AMOUNT PAID
[
t=
TOTAL IEnter on L1n. S of TI. Co~putltlon)
I-
.
Undlr plnlltl.1 of plrjury, I dlollr. thlt the flot. I
~~~ knowlodgl IlId belllf.
hevI rlportld .bavI Ir. true, ccrrlct .nd
HOME ( 7' 1 ) Z I.( J - 2.. rr 3 ~
WORKC'71 7 ) ? '7 C/ - ~ /, f'----
TELEPHONE NUMBER
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAM ASSESSHENT with ...11.1IIl1. Int"..t b...d .n Inlorlltion
.ubtlUtld by ttMI 11"1001,1 Inltltutlon.
Z. Inh.rltanol tlX bleo... MIlnqulUlt nln. lonthl I't.r the dlc.dlnt's d,te of tlnth,
S. A Joint account 11 tlubl, Iven though the dICld."tt, n... WII ,dtMd II . ..thr of convenl.nc..
4. Account. (Inoludlne tho.. held b,'wun hu.band .nd wlh) which the dlCldlnt put In Joint ".... within on. YII, prior to
d..th art fullY hlClbl, II trln.flrs,
S, Account. ..tablhhed JolntlV b.tw..n hu.bw end wlf. 10rl thin ont YII, prior to d..th Ir. not hnbl..
6. ACOCK."t. htlld by . dlcldent "In tru.t 'or" anothlr or athllr. I" tlM,ble fully,
REPORTING INSTRUCTIONS - PART 1 - TAXPAVER RESPONSE
1. BLOCK Ai . If the In/or..'\on end COitputttlon In the notlcl ar. corrlct ftnd d.ductlon. Ir. not bllng ol,lled, pilei an "X"
In block "A" of Pert 1 of the "lIMPIlIlr R..pon.... seotion. Sign two copt" IIld ,ub,1t th.. with your chick for thl nount of
telC to thlt R.ght.r 01 Wl1h 01 thl county Jndlcltld, Tht o.plrt'tnt 01 R.vlnul will l..uI In o"Jolal a.......nt
(Fori REV~15~a EMI upon rtcllpt of the Rlturn fro. thl Rtgllttr of WJ111,
2, ILOCK I ~ If tht ....t 'Plclfhd on thll netlct hili b..n or will bl rlPorttd end tllll( pnld with th, Plnn.ylvanl, Inhlrlt.nct
TIIC M.turn flhd by tt'l tllcld'nt'. r.pr.llnhtlvl/ plaClI en 10M" In bloClk "I" of Pert 1 tlf thl "TlMpaYlr Allponll" lIotlon, Sign onl
copy end r.turn to the PA Dlplrt"nt of Rlvlnue, Burtllu of Individual TlMII, Clpt 280601, tlerrhblJrg, PA 11118.0601 In thl
Invllope provtdtd,
3. 111 Dell: r ~ If thl "OtlCI tnforllUon Is Incorrect endlor rtlduotlonll Irl bllng olal'ld, chick block "C" and cClphtl Pert. 2 and 3
a<:cordlng to the In.truotlonl bllow. Sign two copJ.. Ind lub.1t thlt with your chick for thl atount of taM payablt to thl Righter
01 Will. of thl ccooty IndJottld. Th. PA Dlp.rt.~t of Rtvlnut will ll1ue .n offlohl 1.....lIOt CFor. REV-154ft EX) upon rlcllpt
of tht return frOll thlt RIghtlr of WuII,
TAX RETURN - PART 2 - TAX COMPUTATION
L:NE
1. Entlr tM dltt thl Icoount orlgln.lly w.. utablhhld or tltlld In thl nMtr tlClttlng at dltt of duth.
HOTEl For a dlcldlnt dying ,ft.r IUIl/a21 Accountl which thl dlcldlnt put In JoJnt n.... within cnl O} Ylllr of dlllth are
taMabl1 fuUy .. trtnlflr.. Howlvlr, thlrl It en IMchnlon not to IlCcud n,ooo ptr tranlftr.. rtglrdle.. of thl Vltut of
the lrCoount or the m.ber of 100000\1 hlld.
If I doubll ..tlrltk Cn) appltrt blforl your flr.t n"l In tht add".. portion of thit noUcll, thl t5,OOO IMctutlon
"treadY hit bun dlducted fro. thl ICCOont balanc", al rtportld by thl flnanolal In.Ututlon.
2. Enter thl total balancl of tht account IncludJng Int..rut acerued to thl date of duth.
:S, ThI percllnt of the accllunt thlt 11 hue,bll fer ueh lurvJvor II deter.lold 11II 101l0wII
_. Thl perclnt hxabll for jnlnt au.t. "tabllthld .orl than ani ~..r prJor to thl dlcldlnt'. d..thl
1 DIVIDED IV TOUl HUHJER OF
JOINT OWtlERS
Ex.-plll A Joint a...t rlglttlr.d
OIVIOf:D IV TDTAl HUHBER OF )( 100 . PERCENT TAX^llE
SURVIVIHO JOINT OWNERS
In thl ne.. of thl ~cldtnt and two othlr plrlonl,
1 DIVIDED IV 3 (JOINT OWNERS) DIVIDED IV 2 (SURIJIVORS) . ,167 )( 100 . 16.n (TAXABLE FOR EACH SURVIVOR)
I, The perclnt tlMlblt for aUIlI crltted within one y..r of the dtl.lad*nt11 dttth or ~ecoulltl ownld by the dlcldlnt but held
tn tru.t for anothlr Indlvldu,1C.) Ctrult bln.flelul..)1
1 DIVIDED IV TOTAL NU"IER OF SURlJIlJIHO JOINT
OWNERS OH TRUST aENEFICURIES
)( 100 . PERCENT TAXABLE
EIC~11l Joint acooun1: rlgltterld In thl n'.1 of thl dlcld.nt Md two othtr plrlonl Ind utlbl Ithld within on. yllr of d..th by
thl dloldlnt.
1 DIVIDED BV 2 CSURVIVORS) . . SO X 100 . 50;( <TAXABLE FOR EACH S~VIVOA}
~, The MOunt lobjlct to taM Olne 4) Is dlteralnld by IlUltlplyJng thl IClOOunt bllaneo (line 2) by thl plrolnt taMlblt Cline :S),
51, Ent.r thl 10tll of thl dlbtt Ind dlOUCltlon, Ulttd In Ilut :So
6, ThI HOW\t tlMtblt ClInl 6) It dlter.lnld by lubtraetlt'IJ the debt. find dlductlon. (lInl 5) frot! thl MOunt .ubjlct to tlM (1Inl ~).
1. Enter thl IPproprl.tl tllC r.tl Olne 7} ft. dlhr.Jnld bilow,
A. Tran.llra to l1n"l d.lclndlntl Inoludlng flthlr, lather, hf.lIblnd, WHI, Ion, daughter, lIrJndchl1dren, 'Of1~ln.hw,
daughter.ln-1tw, ,tepc:hl1d Ind thllr l..uI arl tall,blt at .b Plrc.nt 16;(1.
I, Trln.l.rl to ,II othtrl InoludJng brothlr, .I,ter, uncll, lunt, nlPhlw and nl,cI arl tlMabl1 at fl'tlen plrclnt (15X),
C, If you changl the tllC retl, pll"'. .pacUy your rllatlon.hlp to tht dlcldlnt In the Uti provla-d,
B, The NOunt of hM dul ClIn. 5) I. deter.Joed by ItUIUplyJng thl lIount tllClbl. (1Inl 6) by thl tlM r.t. (IIn. n.
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allowlbll dlbh and dlduotlon. art dlter.lnld II follcwl'
A, You 1I11ally erl rllpon,lbll for pay..nt, or th. ..tat. .ubjlct to f1dlllnlttratlon by I per.cnll rtprellntatlvl h Inlufflellnt
to PlY thl d.duetlblt Ihll.
I. You lotullh paid thl dlbt. IHer d"th of thl dlcldlnt Ind can furnlth proof of PI>>,..nt,
C, Dlbt. bllng chtl'ld ltU.t be It..lnd fuUy In Plrt:S, If addltlonll 'PICI It nllded, UII plain peper a 1/2" M 11". Proof of
Ply..nt ..y bl rlqulltld b~ thl PA Dlptrt.ant of Ravlnue.
TAXPAYER ASSISTANCE
IF YOU NEED FURTH~R INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS, PA DEPART~ENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-8327,
"
(")()
I: ;.:
.' ~ '\ , "
(
(,
, ,
I
\.}
'i: "',
) ',..1. :_',~I
PURPOSE oio
NOTICE.
I. fulfill thl ro'llllroHnto of SooUon 21\0 of thl Inhorltoncl Ind Eltltl IIN Aot, I,t U 0' 1991. (72 P.I.
'IOUon 1140).
PIVItENI.
Debeh tht top portion of thit Notlcl and tUb.1t with your PIY"nt to thl R"lt"r 0' W1111 pr1nted on the
rlVlr.. .Id,.
-. Hlkt chick or lonly order Plyablt tal REGISTER OF WILLS, ADENT.
411 ply..nt. reoelv'd .hlll flr.t b, tPPUtd to anv tnttrll' whhh "Y b, dUI, with any r..alnder IPpU,d to the teN,
REP,lIfjO (CRI.
· r.fUnd'of I tlX orldJt, which WI' not rlquelted on thl tax r.turn, "Y b, r.qu.tted bv coepl,tlng In "App:tottlon
for R.,u,~ 0' Penn'Vlvlnl, InheritancI end Eltatt rax" (REY-13IS), ApplJoltlon, II" Iv.lltblt at the O'flcl 0'
the RIgl,t,r 0' Will., any 0' thl 23 Rlvlnul 011trlot 0"10" or bv o1111n, the 'Plolat Z4-hour anl..lrlng '.rvlel
nUlblr. far for.. ordlrlng, In Plnn'vlvlnl. l.aO~.162.2050, out,ldt Plnn.vlv.nl. Ind within 10011
Hlrrl'burg .rll (117) 787.8094, TOOl (717) 772.2252 (He.rlng I'Pllr.d OnlVJ.
OIJECTION'1 Any Plrtv In Int.r..t not '.tl,fl.d with the .ppr.I....nt, .110wano. or dl,.llowlnc. of dlduotlonl or a.......nt
of tlX (Inaludlng dilcaunt or Int.r..t) I' .hown on thil Hot 10. 'IY obJ.at within Ilxtv (60) dlYI of rlallpt of
this Natlal byt
,uwrltt.n protltt to the PA O.ptr".nt of R.v.nlHl, laird of ApPllh, Dlpt. 281021, Htrrltburll, PA 17U8-1021, OR
".ollotlng to have the utt" dlt.r.lnld It thl ludit of thl acoount of thl plr.onl! rIPr...ntatlv., OR
..'PPtal to thl Orphan.' Court
IDttIN-
ISTRATlYE
CORRECTlOIIS.
Flctual Irror, dl.ooy.rld on thl, """.ent Ihould b. Iddr...ld in writing tOI PA DIP.rt..nt ,of R.v.nuI,
Iluruu Of Indlvldull Tlx.., ATTHI POlt A.......nt R,v)ew Unit, DEPT. 280601, Htrrhburg, PA 17121"0601
Phalli (717) 781"U05, S.. p.g. 5 of thl bookllt "Instruction. for Inherltancl Tax R,turn for a RltJdlnt
Dletdent~ (REV"ISOI) lor .n txpllnatlon of Id,lnl.trltlv.lv oorr.ottbl. .rror..
bIICOOIlI.
If any tlx d~ It p.ld within thr.. U) olllndar ,ontt,. after thl dlcldlnt" dl,th, a flv, "lIralnt (S:()
dltcount of thl tlx p,ld I. allow.d.
INIEREST .
Intarllt it aherg.d b.glMlng with Urtt dlY of dlllnquenoy, or nln. (9) lonth. tnd Ont (1) dlV
frol thl d.tl of d.,th, to thl dhtl of pav,.nt, TaXI. Whloh blOt'. dlllnqu~nt blfor. JtnU,ry 1, 19.2
bur Intarllt It the ret. of .he (6)0 perOtnt per &nnUI ollcul,t.d It a d.IIY rltl of ,000164.
All \lXIt whloh biOI" dlllnque"t on or after J.nulry 1, 1912 wUI bur Inter..t .t . retl whloh will vlry frC'1
o.lendlr y..r to olllnd.r y..r with th,t rlt. 'nnouno'd by thl PA Dlpart.,nt of A,ylnUl. Thl .ppllctbl1
Int.r..t rlt.. for 1..2 thrOUgh 199~ .rll
'We Inter'lt Alt. Dlll~ tnt.rl.t P'otor l:ur Inter'lt A.t, D.i l~ Intarllt F.llltar
1981 20X ,000541 1986 lOX ,000274
1911 I6X ,000411 1917 9X .000247
1914 IIX .000101 1911-1991 m .000101
1911 IlX .000116 1992 9X ,000247
1991-1994 7X .000192
".Int""t It clloultttd II followlI
INTEREST . BALANCE DF TAK UNPAID K NU"BER DF DAYS DELINQUENT K DAILY INTEREST FACTOR
-"An~ HatJe. luued 1ft" the tlx beoo... d.llnCllHnt will refllot In tnterltt a,loullUon to "Ut"n UI) dlY'
b'.and th. de'. of the ........nt. If ply'ent It ... .ft.r thl Interllt co.pyhUnn dttl .hoMn on the
Notlel, .eNtltlon.l Inter..t tult bt OIlcullt.d.
:u
:,J(;,
':