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REV-1543 EX AFP (1094).
cO''''O''''UL TH Ill' PENHSVLYAHIA
OEPARTHfHT OF REYEHUE
BUREAU OF lHOIY10UAL TAMES
llEOr. ZlO601
HARRISIURG, PA 17128.0601
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
OAT!
NO.21.q~.'t43
94142710
09-22-94
ESTATE OF MCDONALD
5,S. NO, 170-22-9460
DATE OF DEATH 01-07-94
COUNTY CUMBERLAND
TYPE OF ACCOUNT
E ~ SAVINGS
CHECKING
TRUST
CERTIFICATE
REHIT PAVHENT AND FORHS TO.
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
MARY
MCDONALD MARION
CIO 7 MOUNTAIN VIEW DR
CARLISLE PA 17013
FARHERS TRUST COMPANY hili provldld thl DIPart..nt with thl Inforutlon lilted btlow which hat bun ultd In c.lculatlng the
patlntlll talC dUI. Thllr rlcard. Indlcltt thllt at thl duth of tht tbovI dICtd.nt, you wer. a Joint awntr/b.ntflclary of thlt account.
If YOU fIll thl, Inf~rlatlon I. Jncorr.ct, p1...1 obtain wrltt.n carrlctlon frol the flnanclll In.tltutlon, attach a copy to thl, for.
and "turn It t.o thl aballl addr.... Thl. account It talllbh In aocordance with the Inherltlncl Tal( Law. of thl Co..onwulth of P.nn,YI'Jallh,
n....tIM. ..illY be -nr..tr'Jrf b~' rlllllna (111) 7el.~:U1,
COMPLETE PART 1 BELOW
Aooount No. 6-49929
M M M SEE REVERSE SIDE FOR FILINO AND PAYMENT INSTRUCTIONS
o.t. 01-18-86
E.toblhh.d
Ao~ount 8111nol
Plrolnt Tlxlb11
AMount Subj.ot to T..
To. R.ta
Pot.ntl.1 T.. Ou.
854,72
50,000
427,36
.06
25.64
TAXPAYER RESPONSE
PAILURI TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASeD ON THIS HOTICI
H
To In.ur. prop., coredlt to your ICCOl/nt, two
(l' cop I.. (If t.hlt notlcl .Ult Icealplny your
payunt t.o the R.gltt" of ~Hll.. Hike chick
plyahl. t.OI "Heglthr of Willi, Agtnt".
.----~'
x
HOTEl If till Ply..nt. are IlIda within thru
(11 lonth. of the d.o.dent'. dat. of dtlth,
yOU nlY dlduot a S% dl.caunt of the tall dUI.
Any Inhlrltlnct tax dUI will btco't dlllnqu.nt
nlnt (91 lonths after thl datI of d"th,
PART
III
[CHECK ]
ONE
BLOCK
ONLY
A, Thl abOllt Infor..tlon and t.tX dUI II ~orrlot,
I. You Ily chao'l to r..lt pay..nt to t~. R.gI.tar of Will' with two cop I.. of thl. notlc. to obtain
a dllcount or avoid Intlr..t, or YOU IIY ch.ck box "A" and retu!'n thlt notlclI to thl Rtl;httr of
Will. and an official a.......~t will b~ I"uld by the PA Dtpart..nt of R.lllnUt,
8. 0 Thl abolll ....t hat bun or will b. reported and tall ptld with the PI'ln,yl\lanla InhtrlhnCI Tax return
to b. fll.d by th. dlcedtnt.', rlprestntatlvl,
C. 0 Thl abolll Infor.atlon lWncorrtct andlor lllbt. and ll.ductlon. Wtrl paid by you.
You IU.t cOlplett PART l:J andlor PART [!] btlow.
PART"I II you Indlo.t. . dlll.r.nt t.. r.t., pl.... .t.t. ynur
@ IV Ik r.lotlon.hlp to d.o.d.nt._
TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
LINE I. o.t. E.t.bll.hld I
2, Aooount 8111nol 2
3, Plrolnt TIX.bll ~~
4, AMount Subj.ot to T.. 4
5. O"bt. .nd D.duotlon. 5
6. AMount T...bl. 6
7, T.. R.t. 7 X
8, lox Du. 8
OFFICIAL USE ONLY 0 AM
PA DEPARTMENT OF REVENUE
PART
~
DATE
~f ~
DEBTS AND
PAD
1
2
3
4
5
6
7
8
DEDUCTIONS CLAIHED
PAID
PAYEE
DESCRI PTI ON
AMOUNT PAID
1- I
TOTAL IEntor on L1n. 5 01 Tox Cooputatlon) .
Und.. p.n.ltl.. 01 p.rjury, I d.ol.r. th.t tho I.ot.
o.""lot. to tho ~..t 01 MY k~dg. .lId b.ll.I.
TAX~'~i~tUR{;'O~' . f
GENERAL INFORMATION
1. FArLU~E TO RESPOND WILL ~ESUL T IN AN OFFICIAL TAK ASSESSItENT with oppll,lblo Intorut blOod on Inloro.Uon
-.M.tt.d by the finlft(li.l InlUtutlon.
I. rnMrltanct hlC bHo.., deUnquent nlM lonth. ,fllr the dee.ant', dtt. of dllth.
J. , joint MClOUlt it tllClbh Iven though the d.cedent', n... WII add.d III . ..tter uf ccnlltnltnc.,
4. Acoount. (Inoludlng tho'. held between hu.olhd and wlfl) which thl dlc.dlnt put In Joint n.... within ani VI'r prior to
Nett! ere fullY tulbl, II trlll"'I".
I. Acoount. 'tttblt.hId Jolntlv betw.en hu.b~ ~ wlf. .ork th~ one Vt.r prior to dt.th Irl not tllClbl.,
.. Aooount, held by . dlc.dlnt ftl" trutt for" anoth.r or other. .r. tllC.bl. fully.
REPORTING INSTRUCTIONS - PART 1
- TAXPAYER RESPONSE
1. ILOCK A ~ If tht Jnforu.UIn wwl COllPUt.Uon In the notlc. Ir. corrtot WId d.duoUof't' art not bllng ol.t..ci, pilOt In "X"
In block "A" af Pert 1 of the "TlICpIYlr RIIPon.." notion. Sign two copt.. and .ubtllt the. Mlth YOl.lr chick for the Haunt of
tax to the RIgllt.r of Will. of thl county Indlcltld. Thl PA O'Plrt'.nt of Rllllnu. Hili 1,IU. .n offlol.l ........nt
(For. AEV~1541 EX) upon ,.--Ipt of thl r.turn fro. tht R.gI,t,r of Will..
I. BLoeK' M If ,hi ....t .peolfJ.d on thlt notlcl hot bl.n or will b, r.port.d Ind tllC plld wAth the Ptnn'Vlllenl, Inhtrltencl
TI'A Rlturn fll.d by thl ._dent', rtp,,"ntlUII., pllCI Itl ")(" In block "II" 0' Pert 1 of t.ha "T8ICplytr RIIPon.." sactlon. 51,",1 one
copy .od r.turn to the PI Dt?lrt...nt 0' R.lllnul, lIur'lu of Indlllldull r.MI., Dapt 280601, H.rrlsburg, ~. 171211.0601 In the
Itlvel~ prollldetJ.
S. ILOCX C - If the noUo. Infor.etlon II Incor,.ct end/at d.ductlon. ar. bllny ohl..d~ chick block "C" tnd co~l.tl Parts 2 .nd S
IOcordln. to the In.truetlen. bllow. Sign two copl.. Ind IUbllt th.. with your thIck for the aeount of tlM ply.bl. to thl A'Dllt.r
of With of the county Indlc.t.d. Th. PA D.part..nt of A.II.nu. will IlIue 'In "fflcl.l ."......nt (fora REV-Un EIC) upon rec.lpt
of tM rt~Urn frc. th. R..htlr r'I' Wille.
TAX RETURN - PART 2 - TAX COMPUTATION
lllE
1. Ent.r the dttll thl accul.W'tt odgtn.lh WII IIt.blllhlld or tlUlld In t.hl ..nner uhUng It date of d..th,
NOTEI For I d.oldlnt dvl"l .ft.r 12/12/821 Acc~unt. which thl dlcad.nt put. In Joint n.... within onl (1) y.ar of d.lth art
tlobll fulh ., tranaflra. tlow.ller, therl it an 'Mc.lu.ton not to IMfl..d 13,000 per tran.flr.. rau.rdle.. of the v.lu. of
thl account or the nutb.r of accounta h.ld,
1f a doubl1 IIhrh* ("If) appears b.fore your first naIl in the .dd".. portlnn of thit notlc., thl 13,000 'Molu.lon
alr.adv hi' b.an dt6uct.d 'rol thl account balanc. as raport.d bv the fln.nclal In.tltutlon.
2. Ent.r the totMI bll.nc. of the account lnoludlng tnt..r..t. .ccru.d to the dlte of d'lth.
J. ThI p.rcent of thl .ccount th.t I, tlMtblt for 'ach .urlllllor I. datarlln.d ., followal
A. Th. p.rclnt tIM.bl. fir Joint ....t. ..tlbJI.hld lor. ~han on. y.ar prior to thl dacld.nt', d..thl
1 0lY1DED IV TOTAl HUltlER Of
JOOO OIllERS
~wa.plel I Joint ft...t r'flltlr.d
UIYIDEO IV TOTAL HUIllER OF , 100 . PERCEHT fAMAlLE
SURVIVINO JOINT OWNERS
In thl n... of thl d,cldent Ind two other p.r.on.,
I DIVIDED IV 5 (J011IT OIIIERI) OIYIDED IV Z (SURYIYORSl . ,167 , 100 . 16,n llA'ULE FOR EACH SURYIYORl
I. The perclnt tlMable Itr ....t. cr..tld wJthln anI ynr of the dlcld.nt'l dnth or .ccount. own.d bv ~he d.c.dent but h.ld
In tru.t for another Indlvldu.if.) (trult b.ntIfJcl.rtIlJI
I DIYIPED IY TOTAL MUKl{R Of SURYIY1Hll J01HT
OWHERI at TRUST IEHEF1CIARIES
)( 100 . PERCENT TIKAILE
In
E.-.pI.1 JoJnt .coount rItJlt~r.d In the n... of
tht d'Cld",t,
I DIYlDED IV Z (1UR'IIYllIlSl . .50 H 100 . 50~
the d.c.dlnt and two oth.r parson. tnd ..t.bll.htd within one ,..r of'delth bV
"
(lUAllE FOR EACH SURVIVOR) I
.. The.-aunt .ubject to tax Clln. ~) I. det.r.ln.a Ly ~ultlpJylng the .ccount blllnCI (1In. l) b~ t.he p.rc.nt
S. Ent.r thl tut.1 ~f the ~t. .nd d.duotJon. Ilstad In Part 3.
6. T~. ,"UT't t.!.lltilr. (tlr. II) I. dt\t""t,,.d tlll .uot".('tl"t1 th'3 d~ot. .r:d (I"duotlonr (Jln. 5) fro.. th. "(I.""t:
7. Ent.r thl t~ropr'.t. t.. r.tt (Iln. 7) .. d.t,r.ln.d bIlow,
r'
to,obl. l!Jno 51.
r'~j.t't t:~~i'}: (11M ~'.
A. Fo~ dat.. 0' d.lth occurring .'tar 6/50/94, tht tlK rat.. for trlnlf~r. to ,pOUI.1 art "' followI'
1. O.t.. of duth on" .fter 7/1/94 and b.for. 111196 t.hl rat. it 3%.
l, Dlt.. of d..th on Ir Ifttr 1/1/96 and b.forl 1/1/91 the rlt.1 I, 2~.
:S. D1It" of dnth cn " 1ft" 1/1191 and u.fore 1/1/98 t.hl rttt 11 1%.
4. Dlt.. of delth on If' "fter 1/1198 trM,f"a to .pou... will b. .MI..,t frnl tax,
Notll For det.. of d..th ~Ior to 1/1/94 tran.flrM to .pou.a. Ir. taK.bll .t 6%.
.. T",,,.ftrs to IInnl delClno,"h lnoludJnll frlther, lather, .on, d.uohttr, grandchildren, .on~Jn~hw,
dlUght.r-ln~ltw, .t~lld ~ their II'u, ere tawabl. at .I~ p.rclnt (6~),
C. Tran.f.r. to III othlr. lnoludlng broth.r, Illt.r, unclt, .unt, ntphtw and nllc, Ir. t.Ktol_ It flft.en p.rcent
O. If VOU chinO' the t.. r.tl, pl.... Ip.olfV your.r.l.tlon.hlp to thl dlc.d.nt In tho ar.. prnllldld.
I. 1M _unt of t.K dul 01.. I) It d.ter.ln.d by lult1plvlnv thl a.ount tlKabl, (IInl 6) bv the tax ratl (Jln, 7),
c:'
',)
(15~1.
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allowable debt' end d.~tlon. Irl d.t.r.lnld .. folloWl1
A. You 1",llIy lirs rupclftlJble for ptYllnt, or the IItutt .ubjlct t.a adlllnhtrttlon by . ptrson.1 repre..nt..UIII Is In.uffloltnt
to Pty the dlduotlbll It...,
.. You totullly Plld the debt. I~ttr d.lth of thl d.c.dlnt and cln furnl'h proof of PIY.lnt,
C. Debt. b.lng oltlled lijtt ~ Itt.lltd fully In Pwrt 3, tf Iddltlonal ,p.CI I. n..d.d, UII plein paplr 8 Ill" K II". Proof of
PIY8ent "Y b. rlque.tad by thl PI D'Plrt'tnt of RIII'nut,
TAXPAYER ASSl$TANCE
IF YOU NEED FURTHER INFORMATION 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 (111) 787-1321. TDDI (117) 772-2252 (HEARING IMPAIRED ONLY)
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Cllrll.lo,I'^ 171113
Attentlonl TIC 340
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-
Zip Codl
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT 280601
HARRISBURG PA 17128.0601
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NOTICE.
10 fulfill thl requir..."t. of IIOUon !1~O 0' thl InheritlnGl 1M Eltlt, Tlx Aot, Act ZZ of lMl. (71 PII.
'..lIon 21401,
PAVItENT.
Dettch the top portion of thl. Hotl~. tnd .ub,lt with your plv..nt to the A.I"'.r of Nl11. prtnted on the
rlv'r.. .Ide.
.. "eke chick ur .aney ordlr p'wlble tal REGISTER OF WILLS, AGENT.
All ply-.nt. r.celved .hlll ,Ir.' be .,pll'd to any lnt.r..t which I,Y be duI, with any r...lnder IPPlled to the tiM,
REFUND ((Rll A nfWMI of . tu credit, which "" not r.que.tld on thl t,lC r.turn, ..v bt rlqueltld by a_II tint In "Appl1G1t1on
for R,fund 01 PtnntvlVlOl1 Inheritance and E,t,t, TIM" (REV-ISIS), ApPllcltlon. .r. IVllllbl' It the Of'lcI 0'
thl A"lIter of WUlI, .ny 0' thl U R,v'nuI Dl.trlot OffiCII or bv oll1lnl the .peoll1 'It-hour tn'Wlrlng ,,,'vlo.
nu.blr. for for.. orderlngl In P'nn.Ylvlnll 1-100-'62-2050, out.lde Penn.wlvanll and within 100.1
H.rrl.bur. .r.. (717) 1.7..09~, TOO. (717) 772.2252 (He.rlng I~llr.d Onlv).
1
OIJECTIONSI Any p.rtv In lnt.rllt not ..thflld with tM IPprth...nt, ,11""800' or dlll11owenol of deduotlon. or ........"t
of tlM (Inoludlng dl.count or Int.r..t) .. .hown on thl. Notlol "Y obJI~t within .IMtv (60) dlv. of reollpt of
thlt Motlet bYI
-.wrltt.n prott.t to thl PA Dep.rt,."t of A'Vlnut, 10lrd 0' App..l'I D.pt. ZI1021, H.rrl.burg, PA 17121-10tl, OR
",I.cUng to h.v. the ..tter detertln.d .1 the audit 0' thl ICOount 0' thl per'OMl repr..entetlv., OR
".pp..l to thl Orphln.' Court
ADttIN-
IITRATlY!
ClIRRfC 11 DNI.
FaatuII .rror. dl.oov.r,d on thl. .......lOt .hould b, ,ddrl...d In writing 101 PA Dtplrtwent of A.venu.,
lurlau of tndlvldual TIM", ATTHI po.t A.....-.ot nlvlew unit, DEPT. Z.0601, H.rrl.bur., PA 1112'-D601
Phone (717) "7-6505. SII pl81 S of thl book lit "In.truotJon. for Inherlteno. TIM A,turn for I A.IJdent
Ileoedent" (REy-nOn far an IMplanetlon a' lulnhtretlv.1v cortlotlbl. errOrt.
DIICOUNT.
If any tllC dull II p.ld wUhln thr.. (1) ClIhndllr IOf1th. Ifter the d.udent'. delth, I flv. PltOln' CI~)
discount of thl tlM p.ld hallowed.
INTERUT.
Inttr..t It chtreed beglMJng with flrtt dlw 0' delJnquenoy, or nine (t) .onthl end OM (1) dav
'rol the d.t. of de.th, to thl d,t. 0' p.y..nt. TIM" which b.e... delinquent bI'or. Jenuerv 1, 1'"
bI.r Jnt.r..t .t the r.t. of 11M (.~) p.reent p.r '"nut c.lcullttd .t . d.llv rltl 0' .000164,
All tlMII which bec... dlllnquent on or .fter JtnUltV 1, l'az will btlr Inttrllt .t I rat. which wlU vlrv fr.
c.l,nd.r V'lr to a.lend.r v..r wJ\h th.t rlt. tnnOUnctd bv the PA Dtp.rt..nt 0' Aevenue. ThI ~llolbll
Int.r..' r.t.. 'or 19'2 through 1"1 .r'l
'We Intlr..' Aata Olllv Int.r..t FactaI' 'Wr Int.,...t Alt. Dallv Intar..t 'actaI' ..
1911 m ,D00I41 1917 ,~ ,DOUU ,.
I'" I'~ .0DD4U 1951-1991 IU . DOIIDl
1911 IIX . DOOIDI 199f ,~ ,OUIU
un m .OOOUI l'tJ'I'~ IX .IDOI'I
1'" lD~ ,OODZ" 199. ,~ .OOUU
.-Int.,..t I. c.lcul.ttd .. 'ollowII
INTEREIT . BALANCB OF TAX UNPAID K N~BER OF DAYI DELINqUENT K DAILY IllTtllaT 'AC'rOfI
--Anv NoUn I..ued ,'Ur thl tlM beCOIItI dllI~t will flflKt In Intlrtlt cllolJl.Uen to flft_ UI) ..,.
bevond thl dlt. 0' thl ........nt. If plv..nt I. .161 .ftlr the Int.r..t cowput.tlon det. thoNn en ~
Notlo., Iddltlonel Int"tlt !lUlt be e.lculltod. . I. I',