HomeMy WebLinkAbout94-00686
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FILE NO. 21~ 9'1-(,ll'~
94130919
07-26-94
:110-1543 EX AFP (1-91) *
c~ALTH Of PENNSYLVANIA
DEPAAYHEHT Of REYE}IJE
auREAU Of INDIVIDUAL TAKES
OCPT. 210601
UARAISIURG, PA 11121-0601
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
ACN
DATE
ESTATE OF HILL
5.5. NO. 173-66-9809
DATE OF DEATH 05-08-94
COUNTY CUMBERLAND
TVPE OF ACCOUNT
L ~ SAVIHGS
CHECXIHG
TRUST
CERTIFICATE
REHIT PAYHEHT AHD FORHS TO,
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
DEREK
HILL
930 S 28TH ST
CAMP HILL
LEE N
PA 17011
HARRIS SAVINgS BANK hat provldld thl nlPartaant with the Infur..tlon listed balow whIch hI' balln u.ed In calculattna thtl
potential taM ~. Their rteard. Indlcat. that at thl da.th of thl above d~.dent, you ..ar. a Joint ownar/beneficlary of thl. account.
11 you ,..1 this Infor..tlon is Incorrect, pl.... obtain wrltbn corractlon fro' tha financial Inltltutlon, .ttach . copy to this far.
8nd return It to the above addr.... Thl. account 1. taxDbl. In eccordencl with tha Inherltanc. Ta. l.w. of the Co..onw..lth of Penn'wlvenl..
Qu..Uon. "1 ba W1.w.r~ by caUlnll (Un ,a,-asZl.
COHPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAVHENT INSTRUCTIONS
Account Ho. 05-30-014366 Oat. 03-24-90
Ed.b1i.had
Account Bahnea
Parcant Taxabla
A.ount Subjact to
Tax Rata
Potantial Tax Dua
1,215.69
50.000
607.85
.06
36.47
TAXPAVER RESPONSE
FAILUR! TO RESPONDIIXLL > RESULT IN AN OFFICIAL TAX ASSESSHENT BASED ON THXS. NOTICE
To Inlur. prop.r cr.dlt to your account, two
(2) cop I.. of thl. notlc. .ust accoaplfty your
pay.ent to the Regllter of will.. Hake c~ck
pavable tOI ~.glst.r of WIll., Ag.nt".
x
HOTEl If tax pay.ent. are .ede within three
(!) lanth. of the decedant'e dats of death,
you ..y daduct a SX discount of the tax due.
Arty Inherltanc. tlX dua will bscatS delinquent
nine t9) .anth. after the date of d.ath.
x
T..
PART
m
[CHECK ]
ONE
BLOCK
ONLV
A. The .ba~. Infor..tlon and t.x due I. correct.
..: Vou ..y choo.s to nslt Ply..nt to the R.ghter of with, with two cople. of thh noUc. to obtain
a dhcO\M1t or .",old Int.r..t, or you ..V check bOM "A" and return thh notice to the Reghter of
Will. and an offlcl.1 ........nt will be Issu.d by the PA D.partsent of Ae"'~'
e. [:] Th. abo~. ....t h.. b..n or will be reported and tax paid with the P.nn,yI",anla Inheritance Tax r.turn
to be filed by the dlcedent'. repr...ntatl",..
c. 0 The nbova Infor..Uon IJ-..,I,ncorrect and/o~ebh and deduction. wera pald by you.
Vou lIIJ.t c'*Pleta PART L!J and/or PART ~ Hlow. 0 ("
If you indicata a diffarant tax rata, pl.... .tat. your
ralationship to d.c.d.nt~
PART
~
TAX RETURN - COMPUTATION OF TAX
LIHE 1. D.t. Eot.b11oh.d 1
2. Account Oalanca 2
3, Parc.nt Taxabla 3 M
4. AMount Subjeot to Tax 4
5. Debts and Deduction. 5
6. AMOunt Taxabla 6
7. Tax Rata 7 M
8. Tax Dua 8
ON JOINT/TRU~T ACCOUNT~
. OFFJCIAl''USEONLV 0 AAF!
PA ..' DEP"~THEIU'...O~ \REVENUE .... :
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PART
~
DATE
DEBTS AND DEDUCTIONS
PAD
1
2
3
4
5
6
7.
8
CLAIMED
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PAID
PAVEE
DESCRIPTION
AMOUNT PAID
TOTAL CEnter on Lin. 5 of Tax Co_putation)
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I have raported abova ara trua, corract and
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. I d.clara that tha fact.
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GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAM ASSESSHENT ..lth ~l1cllbla Intar..t ba.ed on In'or.aUon
sut.ltted by the financial In.titutlon.
,. Jnn.rlt~a tax bec~. dallnquent nln. ~th. a.t.r the dec~t". d.t. d. d..th.
S. A Joint account h taMabla .v," though the dKedant'. n... .... ~ .. . ..Uu of conv,"I~..
". AccCUlt. IIncludlng tho.. h.ld b.tNMn hu.bW1d and ..1f.J which tM dec:adWlt pYt In Joint RaM, ..lthln OM vllr prior to
de.th .r. fully t.Mabl. .. trln...r..
S. ACCCM1t. .ltllblllhad Jolntlv ~tWHl1 hutbwld end ..If. ~r. than OM vear prior to d..th ar. not tIMMlI..
.. ACCCM1t. Mid by . decadent Rln tru.t for- BnOtMr Dr oth.r. .r. laMabl. fully.
REPORTING INSTRUCTIONS - PART 1
- TAXPAYER RESPONSE
I. aLOCK A - If the Infor..tlon ~ c~l.tlon In Ih. notlc. ar. corr.ct and d~tlon. ar. not b.lng clal'ld, plac. an *X-
In block -A- of p.rt I of the -hMpav.r A..pan.... ..ctlon. Slun two coP." and lua.1t Ih.. ..Ith your ch.ck for the a.ount of
tax to tM R.ghhr of Wll11 of the county Indlulad. The D.p.rl.ant of R.venue will I..UI an offlcl.l ...........t
(fora RfY-1S"1 EXJ upon r.cllpt of the R.turn froe lhe Ragl.l.r d' Will..
!
2. ILOCK. ~ If the ....t .p.cl'l.d on Ihl. notlc. h.. blan Dr will b. r.porl.d and t.x p.ld ..Ith thl penn.vlvanl. Inherllanc.
T.x Rlturn fll~ by the dec.dent'. rapr..anl.tlv., pllCI an -X- In block .... of Part I of the -T,.p.Ylr R..pon..- .actlon. Sign one
copy and ralurn to the PA O.,.rlaent of R.venu., .ur.eu of Individual ,...., O.pt ,a0601, H.rrl.burg, PA 1712a-0601 In the
env.lope provided.
5. .LOCK C - If the notlca lnlor..tlon I. Incorr.ct and/or deducllon. ar. b.lng Clelaad, check block "C" and coaplata P.rt. Z W1d S
.~,:,,"dlllll '" 1I.. IIl.Ll"",lIu.,. L.tolll_. SI.,.. l_ ......,1.. ...'" .~ll li... _1C, ~<IU. ...1........ (.., 1I.. ~Il IIf 'a.. p.....l. tll th. R."I..h.1
of Will. of the county Indicated. Th. PA Dap.rtsent of Ravenue ..Ill I..ua .n afflcl.1 ......eant Cfora REV-I54a EXJ upon racalpt
of the r.turn froe the Ragl.tar of will..
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
I. Ent.r tha d.t. the account arloln.llv .... a.tabll.hed or tltl.d In the aenn.r .MI.tlno .t d.t. 0' de.th.
NOTEI far. daced....t dying .,tar 12/12/a21 Account. Which tha deeedant put In Joint n..a. ..I thin one CI) V'llr of da.th .re
t.x~l. fully.. tran.far.. How.v.r, th.r. I. an a.clu.lon not to ..c.ad 'S,OOO par tr~.faraa r.g.rdl... of the valua 0'
the account or the ~ar of account. h.ld.
If a doubl. ..tarhk (...) appe.r. b.far. your flr.t n..a In the addr... portion of thh natlc., the IS,OOO 'Mclu.lon
.Iralldy hili bean deducted fr~ the ac:count b.lanc. .. report.d bv the fln..cI.1 In.tltutlon.
2. Ent.r the total balanc. 0' the account Includlna Intar..t accrued to the d.t. of death.
S. The parc.nt of the account th.t I. taMabla 'or .ach .urvlvor I. dat.r.ln.d .. 'allow. I
A. The percent ta.lbl. for Joint ....t. a.tabli.had acra than one va.r prior to the deeadent'. da.thl
I DIVIDED IV TOTAL HUHaER OF
JOINT OWNERS
E.....l.1 A Joint ....t raghterad
DIVIDED .Y TOTAL NUHIER Of )( 100 . PERCENT TAXABLE
SURVIVING JOIN' OWNERS
hi tha nu. of th. dacad."t end two ather par.on..
I OIVlDED.Y S (JC.ifT OWNERS) DIVIDED IY 2 (SURVIVORS) . .167 X 100 - 16.7:( ITAXA.LE FOR EACH SURVIVOR)
.. Tha p.rc.nt t.Mable far ....t. cr.atad ..I thin an. y.ar a' the dacadent.. da.th or .ccount. owned by the dac.dent but h.ld
In tru.t far tlnGther Indlvldualhl (tru.t b~flcl.rl..h
1 DIVIDED IY TOTAL NUHBER OF SURVIVING JOINT
owt€RS DR tRUST BENEFICIARIES
E....... Joint ICClXl'\t r.ght.red In the n... a' the decadent and two otMr p.r.on. and ..tllblhhed ..lthln on. Vllr o' duth by
the decedent.
I DIVIDED BY 2 CSURVIVORS) . .50 X 100 . 50X ITAMABLE FDA EACtl SURVIVOA)
X 100 . PERCEHT TAXABLE
It. 'hi allOUOt .ubJact to talC (lIna 4) II dlt.r.lned bv M1ltlptylng the account balanc. Uln. 'I by tha parclnt teMabl. Ulna 5).
5. Entar the total 0' thl dabt. and daductlon. II.tad In P.rt S.
6. Tha aeaunt t.Mabl. (IIn. 6J h dataralnld by .ubtractlng tha dabts and daductlon. Illna S) Iro. tha aaDUnt .ubJact to talC Clln. 4).
7. Ent.r the approprlata t.x rat. C11n. 7) .. dataraln.d balow.
A. Tran.far. to lineal da.cendant. Including feth.r, aathar, hu.band, ..Ifa, .on, doughtar, grandchildren, .on-In-Iaw,
daught.r-In-law, .t.pchlld and thalr I..ua er. t.Mabl. et .1. parcant (6X).
I. Tran,'.r. to .11 athar. InclUding brother, .I.t.r, uncia, aunt, naph... and nlaCIl .r. te..bl. et ,I'taan parcant C1SX).
C. I' YOU chang. the t.lC ret., pi.... .p.clfy your r.l.tlon.hlp to the dacadant In the .ra. provided.
8. Tha aaount 0' t.. due (line a) I. d.taralned by IUltlplylng the a~t taMable Cllna 6) bv tha t.x rata (lln. 7).
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allow.bla dabt. and daductlan. .r. datarelnad .. 'ollaw'l
A. You 1ag.llv .rl r..pon.lbl. far p.veant, or the ..t.ta .ubJect to .d.lnl.tratlon bv . par.on.l rapra.antetlv. I. In,u"lalant
to pay the daductlbl. It....
I. You actuallv peld the dabt. eft.r d..th of the dacedant and cen furnl~ proof 0' p.ve."t.
C. Uabt. baing cl.laad MI.t ba Itaalzad 'ullv In Part S. I' eddltlonel 'PIlC. I. neadad, u.a plein papar a 1/2" . 11-. Proo' of
p.y.....t HV be; requalted bv tha PA D.p.rt.ent of Ravanua.
:). .... ...... ...........TAXPAYER ASSISTANCE ........... . . . ......
IF YOU NEED FURTHER lllFORHATION OR ASSISTANCE, CONTACT ANY .
....../.REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
. ........;OR.CALLTHE BUREAU OF INDIVIDUAL TAXES, TAXPAVER INQUIRY UNIT IN
. HARRISBURG AT (717) 787~8327. . .
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PURPOSE Of
NOnCEI
PAVHEHTI
R[~D tCRh
.'
Uv
To fulfill the r~lr......t. of SKtlon ZUD of thli Intt.rttenc:a Bnd Elt.t. Tax Act, Act 2Z of 1991. (72 P.I.
botton 2140).
DetKh the top portion of thh HotlCI WId IW.1t with your papent to the Reglatl,. af NUb printed on the
raVI,... ,leM.
.... .... check or- IIOfMIV ord.,. payllb.. tOI RECISTER OF WILLS, AC(HT.
AU pIYMf'Ih r~lvlMi ~1l flnt be eppl1ed to eny tnta,...t whIch ..y tM; due, with any ,....Indllr eppllMl to the t...
A nfund 0' . talC oreeUt, .....Ich .... not r~.ted on ttM te. raturn, ..y be r~.tMl by co.plaUna ." wAppllctlUon
'or R.fund of Penn'vlv",.. Inner-ItlnCa end Eatsta Tax" (REY"I'IS). Application. .r. avallabl. at the OfficI of
the Ragl,tl" of Willi, any of thl Z} R.v~ DI.trlct Offlc.. Dr by calling ~ ,peels. 24-hour en....rlng ..rvle.
~r. for 'or.' orderlngl In Penn'Ylv",.. 1"800-562-2050, out,lda Pennlyl"."I. end withIn local
H.rrllbuta I,... (711) 7.7-8094, TDUI (717) 772-2252 (H..rlng I~elrad Only),
OBJECTIONS I Any perty In Int.r..t not .etl.,led with the apprel.-..nt, ellowenc. or dll.IIDN8nC. of ~tlon. or .......ent
a' tex (Including dl.count or Int.r..t) al .hown on thl. Hotlc. ..y object within SlMty (6D) deys 0' r~elpt 0'
thh Notlu bYI
--written prot.st to the P. Departeent a' R.venue, Board a' ApPells, Dept. 211021, Harrl.burg, PA 17121-1021, OR
--.lectlng to hev. the ..U.r detenlnlld et the audit a' the account 0' the personal r.pn.....t.tI..,., OR
--1IIPP8.1 to tt.. Orph....' Court
ADtUN-
lSlRA liVE
CORRECTlONSI
DISCOllfl'I
INTEREST I
Factu.1 .rror. dl.cov.red on thl. ......eent should b. addr...ed In writIng tal PA o.p.rteent a' R.venue,
lur..... a' IncUvlduel Tu.., ATTN. Po.t A........,t R.."I... Unit, DEPT. 210601, H.rrlsburg, PA I1U8-0601
Phone (717) 787-6505. See poa- 3 0' the bookl.t ~In.tructlon. 'or InhlrltlnC. Tax A.turn 'or a A..ld....t
D~edent~ (REV-1501) for Bn .MPlenetlon 0' ~Inl.tratlv.ly corr.ctabl. .rror..
If ...V \eM dutI II paid withIn thr.. (3) cal.nder aanth. aft.r thti d~ed..,t.. d..th, . five puc..,t (5:,0
dl.count a' the t'M p.ld I. .llowed.
Int.r..t I. ch.rged ~glnnlng with flr.t dav 0' delInquency, or nine (9) .unth. end one (1) d.y
'r~ the d.t. of d..th, to the date of pevaent, TaM" which bee... delinquent before January 1, 1'82
be.r Int.r..t at the rat. a' ,1M (6~) p.rcent p.r ennue c.lculated at a d.lly rat. of ,000164.
All tax.. which b.c... dlllnquent on or .,t.r January 1, 1'82 wIll be.r Int.ra.t at . rate which will v.ry 'r~
c.l~r y..r to c.lendar y..r with that r.ta announcad by tha PA Dapart.-nt of A.venue. The appllcabl.
Int.r..t r.t.. for 1982 through 1994 .ra.
l:ur Int.r..t Rat. Dally Inhrnt Fectol"' l:ur Int.ra.t Ret. DelIv Int.r..t FlICtol"'
1'82 ZO~ .000548 I... 10~ ,000274
1'85 lOX .OO04S1 1981 'X .000247
1984 llX .000301 19M-I991 U~ .000101
1985 I'X .000556 199Z 'X .000247
1993-199'\ r. .000192
--Int.r..t II calcul.ted .. '0111*"
INTEREST a BALANCE OF TAX UNPAID X KUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Anv Notlc. I.eued .ft.r the taM bacoaa. dlllnquant will r.'lect ... Int.r..t calcul.tlon to flft.en (15) d.y,
bevond the date 0' the ........"t. If p.y.."t .. IIada .ft.r the Inter..t co.putatlon date .hoM'l on the
Notlca, additional Int.r..t .u.t be c.lculated.
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