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REV-1543 EX AFP (8-94) *'
tDHtmHWUl TIt OF PEHHSVlVAIolIA
OEPAR'"EHl OF REVENUE
BUREAU OF INDIVIDUAL TAMES
OEP'. ~aOftOl
t1ARAlSaUAG, PA t71Za~DftOl
NO. 21 _ '1~-- (j1J>"
95120430
05-20-95
TVPE OF ACCOUNT
~ SAVINGS
CNECKING
TRUST
CERTIFICATE
REHIT PAYHENT AND FORHS TD.
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
INFORMATION NOTICE
AND
TAXPAVER RESPONSE
FILE
ACN
DATE
ESTATE OF MARV A MASTERS
5.5. NO. 159-24-B750
DATE OF DEATH 03-09-95
COUNTY CUMBERLAND
KATHLEEN J
740 HUMMEL
LEMOVNE
KAERCHER
AVE
PA
17043
DAUPHIN DEPOSIT OK I T hllS provided the nepart..nt ..Un the t"for.IIUo" lI.tad bolow which has b..n uud In nlcul.tlng the
patentlel tax du.. Thalr record I Indlcat. that at the d..th of the above docadant. you war. II joint ownar/banaflclary of this account.
If you f..1 Ihl. Infor.atlon I, Incorrect, pl.... ableln wrlttan correction fr08 the financial 1n.tltutlon, attach. copy to thll for.
and return It to the above addr.... 'his account I. t...bl. In accordanca with the Inh.rltanc. TaM law. of the Ca..onw..lth of P.nn.vlvania.
Ou..taon. ..y b. anlw.r.a bV calling 1/1/1 ,.'~8~ZI.
COMPLETE PART 1 BELOW M M M SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 0058126619 Doto 02-07-84
eat.blhh.d
Account aalanca
Percent Taxable
Anount Subject to
Tax Rate
Potential Tax Dua
To In.ur. prop.r credit to your .ccount, two
el) cop i.. of thl. notlc. .u.t accaapany your
pay.ant to tn. R.gl.tar of Will.. Hak. chack
payable tal "R.gi.tar of Willa. Aaant".
PART
m
B99.91
50.000
449.96
.06
27.00
TAXPAYER RESPONSE
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSNENT BASED ON THIS NOTICE
K
HOTEl If taM pay.ant. ara .ad. within thr..
tl) .onth. of the dac.d.nt'. d.t. of d..th,
vau aay daduct . S~ dl.count of the t.M du..
Anv Inh.rlt.nc. t.x due will b.ca.. d.llnqu.nt
nln' (9) .onth. .ft.r the d.t. of death.
Tox
K
[CHECK ]
ONE
BLOCK
ONLY
A. c:J Th. above inforaatlon and t.M due I. corr.ct.
1. You '.V chao.. to r..lt pay..nt to the R.gI.t.r of Will. with two cop I.. of thl. notic. to obtain
. dl.count or .vold Int.r..t, or you ..y ch.ck bOM "A" and r.turn thl. not Ie. to the R.gl.t.r of
Will. and en official ........nt will b. 1..u.d by the PA a.part..nt of Rav.nua.
B. c:J Th. ebov. ....t he. be.n or will b. r.port.d .nd taM p.ld with the P.nn.ylvanla Inn.rltance T.. return
to b. fll.d by the dacedant'. rapr..antative.
C. ~ Th. above In'or..tlon Is Incorr.ct and/or debt. end deductions w.ra paid by you.
You .ust coapl.t. PART [!] and/or PART ~ b.low.
PART
~
Tr.X
LINE
If you indicat. a differ.nt t.x rate, pl.... .tat. your
ralation.hip to d.cadant,
OFFICIAL USE ONLY 0 AAF
DEPARTMENT OF REVENUE
PA
TI\X ON.fJ !t!T.'T!lIJST
1 -:2-?-8_
2 /j'/q. q
3 X 50 0
4 0'/-'1(;.9(.,
5 .S'QO. &'0
& 0
7' . Ow
8 0
^CCCUHTS r:..c
1
2
3
4
5
6
7
8
CLAIMED
nE;:TUR~1 .. COllrUTr.TI(l~!
1. Data Establi.h.d
2. Account Oalanc.
3. p.rc.nt Taxabl.
4. Anount Subject to Tax
S. Debt. and Deduction.
G. Anount Taxable
7. rax Rata
B. rax Due
or-
PART
I!J
DATE PAID
:-(.,-'5
,J
DEBTS AND DEDUCTIONS
PAVEE
DESCRIPTION
AMOUNT PAID
()
.;J.oO
tlXlCIJ
-<-
"L.. ..n__L><'.......
. u..~_Q..
t..!1
, ,
.. -
TOTAL IEntar on Lin. 5 of Tax co~putation)
.
o
Undar panaltia. of par jury, I daclara that the
~,~~Ploto, to tho boat af.~~aW10d90 ond bollof.
; ~(p(f'~~~.~/?M' ~L-'
facta I have raportad abova are true, corr.ct
HOME ('1/7 ) 7(..,.3 -qlf.> 0
WORK ( ) N / I)
TELEPHONE NUMBERI
DATE
ond
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with 8Ppllcebl. Intault b...d on Infor..t1on
,ub_ittad by the financial Institution.
Z. Inheritance taM baCD'" delinquent nln. lonth. .fta, thl dacadant', data of d..th,
J. A Joint account I. tl.abla Ivan though the dlcedant" n... w.. added al . ..tta, of convenlenc..
4. Account. Ilncludlng tho.. held batw..n hu.band and wlfal which the dacadant put In Joint n.... within ana y..r prior to
d..th .r. fully t...bl. al Iran".r..
5. Account. ..tabll,had Jolntlv batw..n hu'band and wi'. aor. than one y..t prior to d..th ar. not t..abl..
6. Account. held by . dacldant "In trutt fa," anothar or othar. ar. t...bla fully.
REPORTING INSTRUCTIONS - PART
1
- TAXPAYER RESPONSE
1. BLOCK A . If the Infor..tlon and co.put.llnn In the notlc. ara corr.ct and d.ductlons .r. not b.lng cl.I..d, plac. an ~X~
In block ~A" of P.rt I of the "T..p.y.r R..pon.." ..ctlon. Sign two cop I.. and .ub.lt th.. with your ch.ck for the aaount of
t.x to the R.gl.t.r of Willi of the counly Indlcat.d. The PA Dlpart.ant of R.vanua will I..u. an official .......ent
{fora REY-15~1 EXI uPon r.c.lpt of the r.turn fro. tha Ragl.t.r of Will..
2. IlOCK I - If the ....t .paclfl.d on thl. notlca ha. b..n or will b. r.port.d and tax paid with the Pann.ylvanla [nh.rltanc.
T.. R.turn fll.d by the d.c.d.nt'. r.pr...ntatlv., plac. an "X" In block "I" of Part I of Ih. "Ta.pay.r Ra.pon.." ..ctlon. Sign on.
copy and r.turn to the PA D.p.rt..nt of R.vanu., lur.au of tndlvldu'l T..... D.pt 210601, H.rrl.burg, PA 17121-0601 In tha
.nv.lopa provld.d.
5. BLOCX C _ [f the notlc. Infor..tlon I. Incorr.ct andlor d.ductlon. ar. baing cl.I..d. chack block ~C" and co.plat. P.rt. Z and 5
.ccordlnll tu lhl In.lru..lIon. bllow. elal\ tJ,;D ccploc and .",bttit U'.. with Y~I1''' ,.....,... f"r It'la ..ount of ta. pI.,.bl. to thl P.ghhr
of Will. of thl county Indlcatld. Th. PA Oap.rt..nt of Rlv,nu. will 1,.uI an official ........nt Ifor. REY-1541 EX' upon r.c.lpt
of the r.turn fro. the RIgl.tlr of Will..
TAX RETURN - PART 2
- TAX COMPUTATION
LINE
1. Entar thl data the .ccount orlgln.lly w.. ..tabll.had or tltl.d In the .ann.r ..I.tlng at data of d..th.
NOTE I for a dlc.d.nt dying aft.r 12/12/821 Account. which the dlc.d.nt put In Joint n.... within on. (I' yl.r of d.ath Ir.
t..able fully a. tran.f.rs. Howayar, th.r. I, an ..clu.lon not to ..c.ad 15,000 plr transf.r.. r.g.rdl.,. of thl v'lu, of
the account or the nuab.r of .ccount. h.ld.
[f a doubl. a,t.rl.k I~~' app..r. b.for. your flr,t n... In the addr." portion of thl. notlc., the 15,000 ..clu.lon
.Ira~y h.. b.an d.ductld fro. the .ccount b.l.nc. .. rlport.d by the flnancl.1 In.tltutlon.
Z. Ent.r the tot.l b.lance of the account Including lntar..t .ccruld to the d.t. of d.ath.
5. Th. p.rcant of the .ccount th.t I, ta..bl. for ..ch .urvlvor Is d.t.r.lnld .. follow'l
A. Th. p.rcent t..abl. for Joint ....t. ..t.bll.h.d aGr. than on. y.ar prior to the d.c.d.nt', d..thl
DIVIDED IY TOTAL NUHIER OF
JOINT OWNERS
Ex.apl.1 A Joint ....t r.gl.t.r.d
DIVIDED IY TOTAL HUHBER Of X 100 . PERCENT TAXABLE
SURVIVINO JOINT DWNERS
In the n... of the dacadant and two oth.r p.r.on..
1 DIVIDED IY 5 (JOINT OWNERS) DIVIDED IY Z ISURVIVORS' . .167 X 100 a 16.7Z (TAXABlE fOR EACH SURVIVOR'
I. Th. p.rc.nt ta~.bl. for a...t. cr..tad within on. y..r of tha d.c.d.nt', d..th or account. own.d by tha d.e.d.nt but hald
In tru.t for anoth.r Indlvldual(.) (trust b.n.flcl.rl..)1
I DIVIDED BY TOTAL NUHIER OF SURVIVING JOINT
DWNERS DR TRUST IENEFICIARIES
X loa . PERCENT TAXAILE
E..apl.1 Joint account r.gl.t.rad In the na.. of the d.cod.nt and two oth.r p.r.ons and ..tabll.had within on. yaar of d.ath by
th. d.cad.nt.
1 DIVIDED IY Z ISURVIVORS, . .50 IC 100 . Sa:c ITAXAlLE fOR EACIt SURVIVOR)
4. Th. aaaunt ,ubJ.ct to t.x Clln. 4) I. dat.r.ln.d bv aultlplylng the account balane. (1lna 21 by the p.rcant t..abl. Illn. 5'.
5. Ent.r the tot.1 of the dabt. and d.ductlon. II.tad In Part 1.
6. Th. a.ount t.~.bl. Clln. 6) I. datar.lnad by .ubtractIng th. d.bt. and alauctlons 111na ~) frOM In. aaount .Ubjact to 1d. tltn. ~,.
7. Entar the opproprlata t.. r.t. Clln. 1) a. d.t.ralnad b~low.
A. for d.t.. of da.th occurring aftor 6/50/94, tha ta. rat.. for tran.f.r. to 'POUIO. are a. follow'l
1. Dat.. of d.ath on or aftar 7/1/9. .nd bafor. 1/1/96 tha rata Is 5Z.
Z. Oat.. of da.th on or aft.r 1/1/96 .nd bafor. 1/1/97 the rata I. 2X.
5. O.t.. of d..th on or aftor 1/1/91 and bafor. 1/1/98 the rat. I. lZ.
4. O.t.. of da.th on or aft.r 1/1/98 tr.n.f.r. to .pou... will b. ....pt fro. t...
Notal For dat.. of d.ath prior to 7/1/94 tran.f.r. to .pau... ara t..abl. at 6%.
I. Tran.far. to lln..l d..c.nd.nt. Including fath.r, .oth.r, son, d.ught.r, grandchlldr.n, .on-In-I.w,
daughter-In.law, .tepchlld and th.lr Inua .r. t...bl. .t .Ix p.rc.nt (6%). ;;-..
C. Transfar. to all oth.rs Including brothar, .I.t.r, uncla, aunt, nephaw and nl.c. ar. t..abl. at flft..n ~(c.nt
D. If yOU ch~g. the ta. rat., pl.... .p.clfY your r.l.tlon.hlp to the dlcad.nt In the ar.a provld.d.
O()
~ "-.
-=;- C'
\ci
I}j
_::JJ
"'11
C1SXI.'
e.
Th. allDt.Wtt of tax duo tlln. II h d.teralnad by IlUltlpiylng
,,-,
the a.ount ta~abl. Clln. 6) by the t.. rat. (11ri.~7'.
DEBTS AND DEDUCTIONS CLAIME~
CLAIMED DEDUCTIONS - PART
3
AIlow.bl. d.bt. and daductlon. are d.t.r.ln.d a. follow'l
-..j
..'....1
j;o ;.:.
a p.r.onal r.pr...~\tlv.
0' u
Is In;~ff leI.nt
..
e.
c.
You I.g.lly ar. r..pon.lble for p.y..nt, or tha ..t.t. ,ubJlct to adalnl.tr.tlon bV
to pav the d.ductlbl. It....
You .ctu.lly p.ld tho d.bt. aftar dntl, of the dacadant and can furnhh proof of pav.ant.
D.bts b.lng el.I..d au.t b. It..I,ad fully In P.rt 5. If additional .pac. I. n.ad.d, u.. plain p.p.r I 1/2" x ll~. Proof of
p.y.ant .ay b. r.qu..t.d by the PA Dap.rt.lnt of Ravenu..
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION DR ASSISTANCE. CONTACT ANY
REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
DR CALL THE BUREAU OF INDIVIDUAL TAXES. TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-8327. TDD' (717) 772-2252 (HEARING IMPAIRED ONLY)
t/
REV-1548 EX AFP (12-94*
C~AlTH OF PENNSVLVANIA
DEPAATHEHT Of' REVENUE
IURfAU OF INDIYIDUAL "~ES
Of PT. laUDI
HARRISBURG, PA 171Z8-0601
15- 3G --/0
c.--
NOTICE OF INHERITAHCE TAX
APPRAISEMENT. ALLOMANCE OR OISALLOMANCE
OF DEDUCTION" \r AND ASSESSMENT OF TAX ON
JOINTLY ELO OR TRUST ASSETS
DATE 07-17-95
ESTATE OF MASTERS
A DATE OF DEATH 03-09-95
COUNTY
CUMBERLAND
MARY
FILE NO. 011-9.5-'/1'1
ACN
S.S/D.C. NO. 159-24-8750
95120430
KATHLEEN J KAERCHER
740 HUMMEL AVE
LEMoYNE PA 17043
REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
A.aunt R..l UN
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
hirv=isiia-Eif-AFii-iiif=94j------------------------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS. AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 07-17-95
ESTATE OF MASTERS
A DATE OF DEATH 03-09-95
CUMBERLAND
MARY
COUNTY
FILE NO. S.S/D.C. NO. 159-24-8750
TAX RETURN WAS. (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
95120430
ACN
FINANCIAL INSTITUTION. DAUPHIN DEPOSIT BK 8 TR CD
ACCOUNT NO.
0058126619
TYPE OF ACCOUNT. () SAVINGS (lO CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 02-07-84
Account Balance
Percent Texeble
Amount Subject to Tex
Debts and Deductions
Texeble Amount
Tex Rate
Tax Due
899.91
0.500
449.96
890.80
.00
.06
.00
NOTE. lU INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO.
"REGISTER OF WILLS, AGENT."
x
x
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST (-)
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" I CRI, YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I
.00
.00
.00
.00
,
,....J
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l'.] ll).
i.'_.
'-"
C'I
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(.JU
PURPOSE OF
NOlICEI
To fulfill the r.qulr.-.nt. of Section 21'0 of the Jnherlt~. and Elt.tl T.. Act, Act 22 of 1991. (72 P.I.
SHtlon 21U).
PA'tHENTI
o.tltCh the top portion of thll Notice IWMI .utMllt Idth your PIy""t to the R'Ght.r of WIU. printed on the
r.v.r.. side.
.... HIk. check or ltDMy order p.yetll. tOI REalSTEA OF WULS, ACENT.
AU P'Wl'Wlt. rec.lved Ih.U flnt b. epplled to MY Inter.st which oy ~ due, with any r...lnder eppl1ed to the tall.
RUUND (CA)I
A refund of I tllX credit, which w" not rect'Mlted on the t.. r.tum, ..y be r....tec:t by cCMlPI.Ul"IIII an '"AppUcaUon
far Refund of Pann'Ylvanl. Inherltanc. end E.t.tl T.x'" (REV.ll1l). Appllcatlonl .r. .vlllabl. .t the Dfflc. of
the Ragllt.r of Willi, any of the 25 R.venue DI.trlct Offlc.. or by c.lllnG the .pealal Z4-hour M~rlng ,.rvlc.
nueblr. for for.. ord.rlngl In Pann.ylvanl. l-IDD-542-20SD, out.ld. P.nn.ylvanl. and within loc.l
H.rrl~rg .r.. (717) 787-8094, TOOl (717) 712-2252 (Hearing 1.,.lrad Only).
OIJECTlnHSl Any p.rtv In Int.r..t not .atl.fled with the appr.l...-nt, .Ilowanc. or dl..llowanc. of dedUction. or .....lIInt
of tax (Including dllcount or lnt.r..t) I' shown on thl. Notlc. ..y obJ.ct within .lxty (60) dIY' of rec.lpt of
thh Notiea byl
--wrlttan protut to the PA Dapertnnt of RIVenue, Board of AppII.l., a.pt. ZI1021, H.rrhburg, PA 171Z8-1021, OR
--.Iaatlnti to h...,. the ..ttar d.t.r.IMd .t thl IlUdIt of the account of the penana1 rapr.....t.tiv., DR
.-appa.1 to thl Orphan" Court
AD'UN.
ISTRAlIVE
CDRR[CTIOHSI
FlOtu.1 Irror. dl.cov.r.d on thl. .......ant .hoUld b. .ddr....d In writing tal PA Dep.rtaant of Revenue,
Iura"" of Indlvldull Tax.., ATTNI po.t A......."t R.vl... Unit, DEPT. ZaD601, ll.rl"hbUrg, PA 171Z1-0601
Phone (717) 787.6S0S. S.. page 5 of the bookl.t "In.tructlon. fOl" Inherltanc. Yall Return fOl" a Re.ldant
OIc~t'" (REV. ISO!) for an Ixplan.tlon of ed.lnl.tratlvlly corr.ct.bl. .rror..
DISCOUNTI
If eny tall due I. paid within thr.. (1) cllendar ~th. Ift.r the decadent". d..th, . flv. percent (SX)
discount of the t.. paid I. allowed.
INTEREST I
Int.r..t I. charged b-alnnlna with flrat day of d.llnquency, 01" nln. (9) aonth. and on. (1) d.y
froe the dlta 0' d.ath, to the data of payaent. Tlx.. which bee... d.llnquent b.for. Januel"Y I, 1912
baar Intar..t at the rat. of .111 (6X) percent per annua calcul.ted at a dally rlt. of .DOOl64.
AU t.... which bac'" d.llnquant on or aftar J.,..,.ry 1, 1982 w111 b..r Intar.at at . rata which w111 VIII"Y froe
c.landar y..r to c.landar yaar with th.t rat. lnf1QU1Ced by thl PA Dep.rt...,t of R.v,",,",. The appllc_l.
lnt.r.at rat.. for 1982 thrOUGh 1995 .r'l
~ Int.r.st Aat. Dallv Int.r..t Factar ~ Int.,...t Rat. DlIIllv Int.,...t FlHlta,.
1912 ... .OD0548 ...7 .. .OOOZO
1915 16X .000'1& 1918-1991 11. .000301
198' 11. .OD0301 '99' .. .0002'1
1915 ... .000356 1995-1994 TiC .000192
"16 ... .00027' '99' .. .0002'1
--Int.r..t I. c.lculated .1 follow.1
INTEREST " BALANCE OF TAX UNPAIO X IfUIIBER OF OAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Notlc. I..ued .ft.r thl t.x baeo... d.llnquent will r.flaat an Int.r..t calculation to flft..n (IS) dlY'
b.yond the d.te of the ......aant. If PIy,,"t I. lid. .ft.,. the Int.r..t c~t.tlan d.t. .no.n on the
Notic., addltion.1 Intar..t .,at b. calcuhted.