HomeMy WebLinkAbout94-00767
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REV-lS4S EX AFP (8-941,*
CC>>tOMAL TH Of PEHHSYlVAHIA
DEPARTHEHT Of RrY(NUE
BUREAU OF INDIVIDUAL "XE5
DEPT. UD6DI
UARRlllURC, PA 17121.0601
1+ ):\.,,- '7
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
SMIGEL
37 TIMBER LN
NEW CUMBERLAND
LEROY
PA 17070
NO. 21 - '1'1- 7~ /'
94136105
08-18-94
TYPE OF ACCOUNT
J ~ SAVINGS
CHECKIHG
TRUST
CERTIFICATE
REHIT PAYHENT AHD FDRHS TO.
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
ESTATE OF SMIGEL
5.5. NO. 184-22-7914
DATE OF DEATH 05-21-94
COUNTY CUM8ERLAND
MelVIN
DAUPHIN DEPOSIT BK I T hu provld.d the D.part.ent with the Inforaatlon lhted b.low whIch h.. been uud In celcuhtlng the
potentl.1 t.1I due. Their r.cord. Indlcat. th.t at the d.ath of tha above .'.cad....t, YOU wlr. a Joint own.r/banaflclary of thh account.
If YOU f..l thla Infor..tlon I. Incorr.ct, pl.... obt.ln wrltt.n corr.ctlon fro. the flnancl.1 In.tltutlon, .tt.ch . copy to thl. for.
and raturn It to tM abov. IIrl1r"'.,Jhh accO',"t I. ta.able I., lI':cnr~~. wUh t~ '......,..It_. h'( I...... l'j' t.... r",""~.lIll.11 rof ".",...yS..,..,I".
Qu..tlon. ..y be an....red by calling C717) 7.7.1327.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account Ho. 0010030832 D.to 01-15-87
E.tabli.hed
Account hili".. 1,141. 58
P.rc.nt Taxabl. X 50.000
A.ount SubJ.ct to T.. 570.79
Tax Rat. X .15
Pot""Ud T.. Due 85.62
PART TAXPAYER RESPONSE
[IJI FAILURE TO RESPOND ifILL RESULT IN AN OFFICIAL TAX ASS ESSHENT BASED ON THIS HOT~
A. 0 The above Infor..tlon and tn m. h cornet.
1. You ..y choa.. to r.alt paya.nt to the R.gI.tlr 0' Will. with two cop I.. of thl. not Ie. to obt.ln
. dl.count or .vold Int.r..t, or you a.y chick box -A- and r.turn thl. notlc. to the Ragl.t.r of
WIU_ and an offlcl.l .......ant wlU b. I..u.d by the PI. Dep.rta..,t of Revenue.
To Inlur. prop.r credit to your eccount, two
(2) cop I.. of thl. not Ie. ault .ccoapany your
payaant to the R.gI.hr of WUh. "8k. check
payabl. tal ~eDI.t'r of Will., Agant-.
HOTEl I' t.. p.yaant. .ra aad. within thr..
C3) aonth. of the dec.dant.. d.t. of de.th,
you a.y deduct . 5% dl.count of the t.x due.
Any Inh.rltanc. t.x due will bleo.. delinquent
nine (,) eonth. .ft.r the date of d..th.
[CHECK ]
ONE
BLOCK
ONLY
8. [] Tha above ....t h.. b..n or will b. r.port.d and t.x p.ld with the Pann.ylvanl. Inh.rltanc. Tax rlturn
to ba fllad by tha d.cadent'. r.pr.,antatlv..
c. 'Nl The above Infar..tlon I~ncarr.ct end/or d.bts and d.ductlon. Wit. p.ld by YOU.
~You Wit caapl.t. PART l!J and/or PAR' [!] b.low.
If you indlcat. a diffar.nt taM r.t., pl.... .t.t. your
r.l.tion.hlp to dac.dent.
OFFICIAL USE .ONLY [JAAF
. PA.DEPARTHEHT OF. REVENUE
PART
~
TAX RETURN - COHPUTATION OF TAX
L:.ht.: L LI.h. t.lltabU.hed 1
2. Account Balanc. 2
3. P.rcant Taxabl. 3
4. A.ount Subjact to Tax 4
5. Dabt. and Deduction. 5
6. A.aunt Tallable 6
7. T.M Rat. 7 X
8. TaM Due 8
ON
'~i~;r.:~"""
~ 5'/&, G, I
'I?
PAD
1
2
3
4
S
6
7
8
CLAIMED
x
PART
[!J
DATE
DEBTS AND DEDUCTIONS
PAID
PAYEE
DESCRIPTION
AMOUNT PAID
:::
r
L
Lina 5 of rax Co.putation)
feet. I
.
-
."d
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT with applJcabl. Inter'lt ba.ed on Infan,Uon
.w.ltted by the flnWKlltl In.titutlon.
2. Inhlrlt~. t.. bac08l1 delinquent nine .unthl .ft.r the d~adent.. data of d..th.
S. A Joint account I. t.xabl. avan though the d.c.d.nt', na.. w.. added .. . ..tt... of convanlenc..
4. Account. (Including tho.. h.ld bat..e", hu,band and wlf.) which the dlc.dent put In Joint n.... within ana ya.r prIor to
d.ath '1" 'utly t..~I. ., tran'f.....
5. Account, ..tabll.had Jointly batw..n hu.bend and wlf. lor. than one y.ar prior to d.ath .r. not ta.able.
6. Acr.ount. h.ld by . d'c.d~t "In tru.t for" another or oth.r. ar. ta.abl. fully.
REPORTING INSTRUCTIONS - PART
1
- TAXPAYER RESPONSE
I. BLOCK A - If the InfornUon and cotlPutatlon In the notlca '1'. corr.ct and deduction. .re not b.lng cl.I..d, pl.ca an "X"
In block ooAoo l'f Part 1 of the "'a)(pa)'1t A..pon.... ..ctlon. Sign t..o copl.. and .ub.1t th.. with your ch.ck 'or the aaount of
t.x to the A.al.ta,. of Will. t' the county Indlcatad. Th. Dapartaent of R.v.nue will I..u. an offici.. ......aant
(For. REV-1541 EX) upon r.cal t of the A.turn fro. the Aagl.t.r of Will..
2. BLOCK I . If the ....t Ip.cl,l.d on thl. notice ha. bl'" or will b. r.port.d and tax paid ..Ith the P.nn.ylvanla I~rltanc.
TIle R.turn fllad by the d.~.d'nt'. r.pr...nhtlv., phtc. an '"]Coo In block 001100 of Part 1 of the "T..p.y.,. R..pon.... ..ctlon. Sign on.
copy and raturn to the PA Departaant of A'v.nu., Bureau of Individual lelll., Dapt 210601, "a"hburg, PI. 17tzl.UOl In the
env.lop. provld.d.
5. BLOCk C - If the notice Infor..tlon Is Incorrect and/or deduction. a... b.lng el.I..d, chick block "C" and cOIIPlat. Pit" 2 end 3
accordIng to the In.trucUon. b.low. Sign two copl.. IInd .ubalt th.. with YOUI' ch.ck for the llIOU1t 0' tall p.yabl, to tn. tt.gh,,,
a' WIll. of the county Indlc.tad. Th. PA Dep.rtaant a' R.venue will I..ue an offIcIal .......ant (For. REV~15~1 EX) upon r.celpt
of the tlturn '1'0. the R.ght.r of Wllh.
TAX RETURN - PART
2
- TAX COMPUT A TI 0/1
LINE
1. Enta,.
HOTEs
the d.t. the account orlglnallv w.. e.tabll.hld or tltl.d In the .anner .xl.tJng .t data of d..th.
Far. d.c.dent dvlng .'t.r lZ/12/8ZI Account. which the dec'dent put In Joint n......lthln one (1) y.ar of d..th ar.
taxabl. fully .. tran.'.r.. How.v.,., thlr. h an a.dul1on not to ..clld 15,000 p.r tr.....fer.. regardlau of the v.lue of
thl account or the nuab.r 0' account. h.Sd.
If . doubl. ..t.rl.k (M.) app.a,.. be for. your flr.t nea. In the addr... portion 0' thl. not Ie., the 13,000 .xclu'lon
.Ir.ady ha. b..... d.duchd fro. the .ccount b.lanc. a. r.ported by the financial In.Ututlon.
2. Ent.r the tatal b.lanc. of the .ccount Including Inter..t accrU.d to the data of dlath.
3. The p.rcant of the account th.t I. tax.bl. 'or .ach .urvlvor J. d.t.r.ln.d .. foISo~'r
A. The p.~cent taxabl. for joint ....t. ..tabIIJhad lOr. than an. y..r prIor to the d.c.d.nt'. d.aths
,
DIVIDED BY TOTAL HUHBER OF DIVIDED BY TOTAL NUttiER OF X 100 . PERCENT TAXABLE
JOINT OWNERS SURVIVING JOINT OWNERS
Exaapl.s A JoInt a...t r.gllterld In the nUl of thl dlc.dlnt and two ather pe,..an..
I DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) . .167 X 100 . 16.7:( (TAXAaLE FOR fACH SURVIVOR)
B. Th. percent t..abla for ....t. craat.d within an. y.ar 0' the d.c.dent.. d.ath or .ccount. owned by the dec.d.nt but held
In tru.t for another IncU"lduaU.J (tru.t ban.f1clerll')c
1 DIVIDED BY TOTAL NuttBER Of SURVIVING JOIN'
OWNERS OR TRUST BENEfiCIARIES
X 100 . PERCENT TAXABLE
EXlapl" JoInt .ccount r.ul.t.rad In the na.. a' the dec.dent and two oth.r p.r.on. end a.tabll.hed withIn on. v.ar of d.ath by
the decad.nt.
1 DIVIDED BY Z CSURVIVDRSJ . .50 X 100 . 5D:C (lAXABlE fDA EACH SURVIVOR)
~. The a.ount .ubJ.ct to tax Cline ~J I. det.raln.d by ~ultlplYlng the .ccount b.lanc. Clln. Z) by thl p.rc.nt taxabl. Clln. 3).
5. Ent.r the total of the d.bt. and d.ductlon. II.t,d In P.rt 3.
6. The a.aunt taxabl. (1In. bJ I. o.'.r.ln.d by .~~'''.QtlnD th. d.bt. ~ d~ductl~. (1In. 5) '1'01 the aaount 'ubJ.ct to tax (lln. 4).
7. Ent.r the approprl.t. tall rat. Cllna 7) a. d.t.r.lnad b.low.
A. Tran.fer. to line" dllc.ndent. Including fath.r, loth.,., hu.band, wlf., .on, deught.r, grandchlld,..n, .on.ln.lew,
daught.,.~ln.I8N, .t.pchlld and th.lr I.,u. ar. ta.abl. at .1. p.rc.nt (6:C).
B. Tran.f.,.. to .11 oth.rl IncludIng broth.,., .llt.r, unCia, aunt, n.ph.w and nl.c. ar. t..abS. at flft.en p.,.c.nt (lS:().
C. If yoU chang. the t.x tlte, pl.... .peclfy your ,..Iatlonshlp to tha deeedant In tha a,... provld.d.
8. The ..ount a' tax due Ulna 8) II d.ta,.aln.d by eult1plYlng the aaount taxabh Uln. 6) bV the tax rat. (IIn. 7).
CLAIMED DEDUCTIONS - PART 3
DE8TS AND DEDUCTIONS CLAIMED
Allowabl. d.bts and d.ductlon. are d.tar.lned .. followlI
A. You "galb ar. r..panalbl. for pay.."t, or the ..t.t. .ubJeet to act.lnlttraUan bv a p.r.onal r.pr..ent.tlv. It In,ufflclant
to pay the deductlbl. It....
B. You actually p81d tha debt. aft.r d.ath 0' the dec.dent and can furnl.h proof of p8yaant.
C. Debt. baing cl.l-.d BU.t b. Ite.lzad fully In P8rt 3. If addltlon.1 Ipac. I. ne.d.d. ute ~laln pap.r 8 1/2" . 11". Proof a'
P8v-.nt ..~ be r.qua.t.d by tttrr. PI. Dep.rtaent 0' Revenu.. '
TAXPAYER ASSISTANCE .. ..'
IF YOU NEED FURTHER INFORHATION 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.
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PURPOSE OF
NOTICE.
To fulfill the requlr.a.nt. of Section 2140 of tha Inherltanca and E.t.ta TaM Act, Act 22 of 1991. e72 P.I.
Section 2140).
PAYHENTa
Det.ch the top portion of thl. Notlc. and .ubalt with your payaant to the Ragl.t.r of Will. printed on the
raVltI. .Ide.
.. Hak. check or aonay ordlt p.yable tal REGISTER OF' WILLS, AGENT,
All ply..nt. r.celv.d .hall flr.t b, .ppll.d to .ny Int.r..t which ..y b. du., with any r...lnd.r applied to the ta..
REfUND CCA)I
A r.fund of . t'M cr.dlt, ..hlch wa. not r.que.t.d on the taM r.turn, .ay b. r.qua.t.d by coaplatlng an MAppllc.tlon
for Aafund of P.M'Ylvanla Inheritance and Eatate Ta." (REV.U13J. Appllutlon. a" .vall-.bl. at the Off.lc, of
the Raal.tar of Will., any of the 23 R'v,nu. DI.trlct Offlc.. or by calling the .paclal "-hour an.warlng ..rvlca
nuab.r. for for.. ordering, In PennsYlvania 1.aoO.S62.2D5D, out.ld. Pann.ylvanl. end within local
H.rrl.burg .1'" (717) 787-I09~, TOO' (717) 772.2252 IH..rlng lapalr.d Only).
OBJECTIONS, Any party In Intar..t not ..II.fled with the appral..,ant, allowanca or d...llow.nc. of daductlon. or ........nt
of t.M (Including dl.count or Int.r..t) .. .hown on thl. Notlca ..y obJ.ct within .IMty (60) day. of r.c.lpt of
thle Notlc. bY'
..wrltt.n prot..t to the PA D.part.ant of Rev.nue, Board of ,ppa.l., Dept. 211021, Harrisburg, PA 171'1-1011, OR
...Iactlng to h.v. the lottaI' det.raln.d at the .udlt of the account of the p.r.~.l repr..ant.tlv., OR
..appeal to the Orphan.' Court
ADMIN.
ISTRATlVE
CORRECTIONS,
factual arror. dl.cov.rad on thl. ........nt should ba .ddr....d In writing tOI p, napart.ent of Revenue,
Bur.au of Individual h.a., ATTN. POlt AII.n.ent Aavl... Unit, DEPT. ZID6DI, tlarrhburg, PI. 17121.0601
phone (717) 7a7~65D5, s.. page S of the bookl.t "In.tructlon. for Inh.rlt.nc. TaM R.turn for a R..ld.nt
D.c.d.nt" (REV-15DI) for an ..pl.natlon of adalnl.tratlv.ly cDrractabla .rror..
DISCOUNT I
If any taM due I. paid within thr.. (3) cal.ndar eonth. aft.r the dtc.d.nt'. dtath, . flvl perc.nt (6~)
dl.count of tha t.. paid I. .llow.d,
INTEREST'
Inter..t I. charg.d baglnnlng with flr.t day of d.llnquancy, or nine (9) .antht and one ell day
froa the data 0' d.ath, tD the data of paya.nt, T.... which b.c..e dtllnqu..,t b.for. Janu.ry I, 1911
b.ar Intere.t .t the r.t. of .IM C6~) p.rcent p.r annul calcul.ted at . dally rate of .DODI6~,
All t.M.. which becaa. dallnquant on or aft.r January 1, 1912 will ba.r Int.r..t at . r.t. which will v.ry fro.
calendar ya.r to calendar year ..Ith that rat. announc.d by the PI. Depart..nt of R.venu.. th. appllCabl.
Inter..t rat.. 'or 1912 through 1995 .r"
'tUt Inter..t ARt. DRily Inta"lt rflctor :we Intar..t Rate Dallv Int.r..t Feetor
1911 Zu .000548 1'}17 'X .ODDZ"7
19l5 16:C ,00001 1911.1991 Ill( ,ODDSOI
191" U:C .00DSDl 1992 .X ,DDDZU
1915 UlC .DODSS6 1995.I99" 7X .OD01.2
1916 10lC .00DZ7" 1995 'X ,OODZU
uJntaratt I. calculet.d II follow..
IHTEREST ~ BALANCE OF TAX UNPAID X NUnBER OF DAYB DELIHQUEHT X DAILY INTEREST FACTOR
_.AnY Notice I..u.d .fter the t.. b.co... dellnqu.nt will rafl.ct an Int.r..t c.lcul.tlon to flft.en CIS) day.
beyond the data of the .........,t. If pay..nt I. lad. .f'ar the Intar..t co.put.tlon de'. .hown on the
Notlc., additional Int.r..t au.t ba calculatad,