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Home My WebLink About96-00231 Jt(~~rt' " ' ~"~nweelth o,f Pennsylvania ' lri(' , pnrtment' of' Revenue r.~~eau of, IndiVidual Taxes .i'i . c Dept. '28060] 5i,;1!l!:Tr~burR. FA 1712S-D6flt r~i~:tH:.:,/.: "/.::~:' ~.if 'P,1l;::--::'; . f~.;~_,:;;-- . .;~' >; ~ 'c~ i~;' FIRst eLMS '" .;>.\~'t ;iJ':~LS/:l-. '!i>' '. [~':!?, . . f~~; : ;~~~;it" \-I,' ',' "_~n~ .,r, , ~' '-'.'~ y:.;.,; ....;...c,'. ,.,,'i .'~'., ,;,,,-.>:.,', <,:-:',:i~:,;>:'l . ;;:\'::<:' IZ: td ilUrj',1 ,,' 'f: -..... . /, },:l,;:;:~J$~. - .'~-'->:;:~~: - '0 J ' .~j "'''I'' .;'.<.J MS HARY CLEWIS REGISTER OF WILLS CUMBERLAND COUNTY COURTHOUSE CARLISLE PA 17013 t\<( , ,(, - ;"/:- ,';'._:'" "0; .'t/.:_' .' '. ":~.~ :'';'::'',; --",-"-.' " ":",:" ;-'-,,' fr.." . ~ ---- , ~..~_.~ ~--th... o-'I'~.~ ~ -. .' ... ' 1IIIb ' _..- -.._- .1.,.;.'... -~=~: . .- -_.~.'. . ...-.----.~ . - .-----.-.-. . - ...-----.. ,,' . ., '\ ~ .,' ~ . . . ~ .0:;' q I. - i:~ I '-,' / fr:.:; ....._ E.ldEIIIU'1 ~ A".ntlonl TIC 340 Zip Cod. PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT 280601 HARRISBURG PA 17128.0601 1".111",1".11"1.11.,1,11""11,,11,,.,,,11.1,,11 ~ .' I , , --"'-.-- -- ----- ~.-. 4-"''1.... .,.-:.. ....~-- - ".. 1"""6:1UI4"'1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX '*' o NO. M 112633 RECEIVED FROM: 6 ACN ASSESSMENT r;t CONTROL ~ NUMBER AMOUNT DOUGU\S L BUFF I NGTON " b I (,bOOb .~E.bb 335 WESLEV DRIVE MECHANI CSBURG , PA 17055 lOtD Hllf _I ESTATE INfORMATION: 1:'1 filE NUMBER Y 21-1996-0231 1:'1 NAME Of DECEDENT IlAST) ~ BUFFINGTON MARY P m DATE Of PAYMENT m POSTMARK OATE COUNTY S5N Ib2-05-1351 IfIRST) IMI) CUMBERLAND DATE Of DEATH , 10/0,,/95 REMARKS fa TOTAL AMOUNT PAlO $32.66 SK DOUGLAS L BUFFINGTON (' \ \, . '/t/(,. RECEIVED BY " ..' ~ ( I .!' , ~ SEAL CHECK" 3232 SIGNATURE .1 REGISTER OF WILLS MARY C. I.EWIS REGISTER OF WILLS - . ---- '- ...-.........aJl4. _ _ ~U? .-1':. COHHOHwt Allll 01" 1'[HNSVlVANIA D1PA~IHlHT or ~IVINU[ BUA[AU 01 INDIVIDUAL TUIS DlPI. :SObOl .lA~AlSaUAC, PA 111:S.0bOI .. DOUGLAS L BUFFINGTON 78 SPRINGER LN NEW CUMBERLAND PA 17070 * [11.aJI 21' ~ 96t06007 02-28-96 INFORMATION NOTICE AND TAXPAYER RESPONSE FILE ACN DATE NO. Itw 1\01111" I,-IU TYPE OF ACCOUNT EST. OF MARY P BUFFINGTON 0 SAVIHGS 5.5. NO. 162-05-1351 r CHECKIHG DATE OF DEATH 10-04-95 C TRUST COUNTY CUMBERLAND [XJ CERTIF. REHIT PAYHEHT AHD FDRHS TO. REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 PHC BANK has providod tho aoPllrt.ont w1th the InforMlltlon llsled below which has bun uSlld In calculating Ihe polentlal lax du.. Th.ir recordl indlcal. Ihat al Iho daalh of the above docadant, YOU ware a jolnl ownar/bon~flclary of Ihis account. If you f.. 1 this Infor.atlon is incorrecl, pl.al. obtain written correcllon fro. Ihe financial Instltulion, allach a copy 10 Ihis for. and r.turn il to the abovo ,ddrols. This account Is laxllbl. in accordanc. with Ihe Inherllance laM laws of Ih. COM.onwealth of Pennsylvania. OU8"11...,,, ..,'" h.. ""lwarlA'" t>.. c.!II":" 1111' 11\7..3"7 78.66 100.00 78.66 .06 4.72 TAXPAYER RESPONSE FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE COMPLETE PART 1 BELOW . . Account Ho. 21001016770 Account Oalance Percent Taxable A~ount Subject to Tax Rate Potential Tax Due Ta. PART IT] . SEE REVERSE SIDE FOR Data 04-14-95 Established FILING AND PAYMENT INSTRUCTIONS To in lure proper credit to your accounl, Iwo (Z) coplel of Ihil nollce .UII aCCOMpany your pay~ent 10 the Register of Wills. Hake check payable 10: "Reglller of Wills, Agent". K NOI[: If tax pay.anls are aade within three (3) aonlhs of the dacedent's date of death, you aay daduct a S% discount of Ihe tax due. Any inherllance tax due will becoae delinquent nlna (91 aonths afler the dale of daalh. K A. ~ Tha abova Inforaallon and laM due is correct. J. You .ay choose to realt pay.ent to the Reglslar of Wills with Iwo copies of Ihi. notice 10 obtain a discount or avoid Inlarast, or you May check bOM "A" and return this notlc. to the Reglslar of Wills and an official aSlo,SMonl will bo Issued by thO PA aeparl.ent of Revenua. [CHECK ] ONE BLOCK ONLY B. c=J The above asset has boen or will be roportod and tax paid wllh tho Pennsylvania Inherltanca TaM relurn 10 ba flied by Ihe decedent's ropresentatlve. C. c:J the abovo infor.atlon I' Incorrect and/or dabls and doducllons were paid by you. You ~u.t co.plele PART ~ andlor PARI ~ below. If you IndIcate a dIfferent ta. rate, pl.ase st.te your relatIonshIp to decedent: OFFICIAL USE ONLY 0 AAF PA DEPARTMENT OF REVENUE PART ~ TAX RETURN - COMPUTATION OF LIHE 1, D.t. e.l.bIl,h..d 1 2. Account Balance 2 3. Percent Taxable 3 4. A~ount Subject to Tax 4 S. Debt. and DeductIons S 6. A~ount Taxable 6 7. Tax Rat. 7 8. Tax Due 8 PART [!J DATE PAID PAYEE TAX ON JOINT/TRUST ACCOUNTS PAD K 1 2 3 4 5 6 7 8 CLAIMED K DEBTS AND DEDUCTIONS DES~RI P.~ I at! ; ,~. I . AMOUNT PAID . , I $ TOTAL CEnter on LIne 5 of Tax ConputatlonJ Under,penaltles of perjury, I declare that the _ co~plete to the be.t of ~~, knowledge and beUef. ';~p';v,~~,\~taNAT~~; .',!)", '/ :.... facts I have reported aboye are true, correct and HOME ell I ) (;./ '': .,-.-r WORK ( ) TELEPHONE NUMBER , . f .., - ~' - T(< OAT GENERAL tNFORMATION 1. fAILURE TO RESPOND WILL RESULT IN AN OffICIAL TAX ASSESSHENT with 11l'f1lllltllh Inhr..t b"ud on InfrJrlllfttlon lub..Ut.d by the fl"a"elnl Inllllullon. Z. Inh.tlhnc. tall beca... delinquent nine .0nU,. "ft., the dec.d.nt', dll'. of "nth. 5. " Joint account It taMable liven though th. decllden", ""... W"I "dde" ft' .1 ."U.r 0' canvII"I.nc.. .... Accounts (IncludlnQ thou h.ld betw..n hulbnnd and wlf.' which Ih. decodent put In Joint nil..' within on. y.", prior to death .r. fully t..abl. ". transf.r.. S. Accounts .,tdbll,".d Jolntlv betw..n husband and wlf. 1I0r. thn" one 'I.'" prior to da"th ",. not t"lIable. b. Accounts h.ld by " deelldent "in truI' fo," another or other 1 IIr. "lIlftbl. fulJY, REPORTING INSTRUCTIONS - PART I - TAXPAVER RESPONSE 1. BLOCK A . If the Infor..tlon and ca.putatlan In tha natlca ara correct and daductlans ara not baing clal.ad, placa an "X" In block "A" of Part I of tha "Ta.payar Rasponsa" sactlcn. Sign two ceplas and sub.lt tha. with your chack fer tha a.eunt ef ta. to tha Ragl.tar ef Will. ef the ceunty Indicated. Tha PA Dapartaant of Revanua will Issua an official a.sassaant (fera REV.l~~a EX) upen racalpt ef tha return froa the Raglstar ef Wills. 2. BLOCk B - If the a..at .paclfiad en thl. netlca has been or will be raperted and ta. paid with the Pann.ylvanla Inheritanca Ta. Rlturn filld by tha dacacant's raprasantatlva, placa an "X" In black "a" ef Part I ef tha "Ta.payar Rospansa" sactlan. Sign one COpy and raturn to tha PA D.p'lrtaant of Revenua, Bureau of Individual Ta..s, O.pt Za060l, tll,rrhburg, PI 1112a-060t In tha anvalopa provldad. 1. BLOCK C . If tha notlca inferaation I. Incerract and/or daductlan. ara baing ciala.d, ch.ck block "C" and co.plata Part. 2 and 3 according to tha lnstructlo~' bulow. ~Ign two coplas and subait thee with your chack fer the aaount of ta. paY~bla to tha Reol.t.r or "Iils of tt.", ,aunt)' ~n;)h.lltQd II:U l'llo ~".,artr:lil'lt of Rlihllnu," oiIill Js:uc 'I" ttflclal lllU.J.\"lIor:t ....::.::'1 r::Z"'-~!1"" t.KJ UpO'1 r.calp\ of tha return froa tha Raglstar ~f wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE i. Enter tha data tha account originallY was .stabllshed or titled In the aanner existing at data of death. NOTE: for a dacadent dying aftar IZ/12/82: Accounts which the dacadant put In joint n.... within ana II) year of daath ara tauble fully as transfer.. tiowavar, thare Is an axcluslon not to a.c..d n,ooo par tran.ferea ragardle.. of the valua of the account or tha nuabar of account. hald. If a doubla asterisk (..) appears before your first na.e In tha address portion of this notice, the $3,000 exclusion alraady has bean daducted froo the account balanca as reported by tha flnancl.1 Institution. Z. Entar tha total balance of the account Including Interest accruad to tha data of daath. 3. Tha parcant of tha account that Is ta.able for aach survivor Is detarainad as follows: A. Tha parcant ta.abla for joint a.sats established aor. than one year prior to the decadent's daath: DIVIDED av TOTAL NUHIlER Of JOINT OWNERS Exaople: A joint asset raglstarad DIVIDED BV TOTAL NUHBER OF X IDO . PERCENT TAXABLE SURVIYINC JOINT OWNERS In the naee of the decadant dnd two othar p.rsons. 1 DIVIDED BY 3 (JOINT O~NERS) DIVIDED BY Z (SURYIVORS) . .167 X 100 . 16.7l (TAXABLE fOR EACH SURVIVOR) a. Tha percant ta.abla for assets creatad within one yaar of tha dacadant's daath or accounts ownad by the dacedant but hold In trust for another Indlvldual(s) (tru.t baneflclarle.): 1 DIYIDED av TOTAL NUH!ER Of SURYIVINC JOINT OWNERS OR TRUST aENEFICIARIES lC 100 PERCENT UXUlE Exaeplal Joint account rlglstared in the naae of the dacadant and two othar persons and e.tablishad within one year of d.ath by the dacadant. I DIVIDED av Z (SURVIVORS) . .~O X 100 . ~O~ (TAXAalE fOR EACH SURVIVOR) 4. Tho aeount sUbjact to tax (line 4) I. deter~lned by aUltlplylng the account balanca (line Z) by tha parc.nt taxabla (line S). S. Entar tha total of the debt. and daductlons Ilstad In Part 3. 6. The aeount ta.abla (llna 6) Is daterelnad by subtracting tha dabts and deductions (line ~) froa the a~ount sUbjact to taK (line ~). 7. E~~or t~~ a~o.~~~~ata te~ r~~~ 'lt~~ ~~ :~ ~r.t~r~1n.d ~~lrw. A, for dates of d.ath occurring aftar 6/30/9~. tho tax rata. for transfars to spousas ara as follow.: I. Dates of daath on or aftar 7/1/94 and bafera 1/1/9~ the rata Is 3l. Z. Data. of death on or aftar 1/1/9~ transfers to spouses will be taKed at 0% tax ratu. Note: for date. of daath prior to 7/1/9~ transfers to spousas are taxabla at 6%. B. Tran.fars to llnaal descandants Including fathar, nother, son, daughtar, grandChildren, son. In-law, daughtar.ln-law, stapchlld and thalr Issua ara taxabla at SIK percent (6%1. C. Transfars to all othars including brothar, slstar, uncia, aunt. n.phaw and niece are taxable at flft.en p.rcent (lSll. O. If you changa tha ta. rate, pleasa specify your relationShip to the decedent in the area provldad. 8. Tha aaount of taK due (llna 8) is dateralned by .ultlplylnv tho aaount taxabla (lln. 61 by the tax rata (1lna 7). CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowabla dabts and d.ductlons ara detarelnad as follows: .. C. You lagally are responsible for payeent. or t,tp~IIIf..Il\lbj'" "'t.fP,~"tratlon by a personal roO)rasantatlva Is Insufflclant to pay the daductlbla lte.s. 11C1 ., ClWf1 ~t) You actually paid tha d.bts after daath of tha dacadant and can furnish proof of pay.ant. Dabts baing clal.ad .ust be Itaolzed fully In Part 3. If additional spaca is neadad, use plain paper 8 IIZ" x II". Proof of payeent a.y ba raquasted by tha PA Capart..nt of Revonue. .. TAXPAVER ASSISTANCE IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANV REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE OR CALL THE BUREAU OF INDIVIDUAL TAXES. TAXPAVER INQUIRV UNIT IN HARRISBURG AT (717) 787-8327. TOOl (717) 772-2252 (HEARING IMPAIRED ONLY) 16-9\-1 l'....~~ r'J-,~ . ~ ...tt :J/ 'i{' j:i/ INFORMATION NOTICE AND TAXPAYER RESPONSE ~,(}.d_ ':;//'1/9f- G COHHOHW[Al HI or IIIHHSVlVAH!A D[lIAln HI N' or HI VI NUl aUREAU or INDIVIDUAl tAlCrS OEP'. :1I0bO~ IlAIl"ISBURG, PA l/ua-ObDI FILE ACN DATE NO.21 96106006 02-28-96 11'.lhlII ,.. II 1\1 EST. OF MAR V P BUFFINGTON S.S. NO. t62-05-1351 DATE OF DEATH 10-04-95 COUNTY CUMBERLAND TYPE OF ACCOUNT [J SAVIHGS 'xl CHECKIHG Q TRUST o CERTlF. DOUGLAS BUFFINGTON 7B SPRINGER LN NEW CUMBERLAND PA 17070 REMIT PAYMEHT AHO FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 170t3 PHC BANK has provided the OIlPftrtJumt with tho Inforlllfttlon Ihted blllo.. which hIlS ba.n uSIId In (nlculallnll the potential Ill. dUll. Thlllr rocordl Indicate that .,1 the dllath of the above dllcadent, you wllre n Joint ownar/benllUclllry of this account. If you f..1 this Infer.ation Is Incarrllct, plea'lI oblllln writtr.n corroctlon froll thA flnancllla Inltltutlon, IIUnch" COpy to this for. and rllturn It to the ~bov. addre... this nccount 1. tllllnblll In accordnncll witt. tho Inhllrltance IfUI 1 .w, of th'. CO"MonwoJllth uf Pllnnsyl\lnnln. Qu..tlon. .ny bll answerlld by calling (111) lSl-S1Z1. COMPLETE PART 1 BELOW M M M SEE Account Ho. 514000B269 D.t. Established REV~RSE SIDE FOR 01-01-7B FILING AND PAYIIENT INSTRUCTIONS K 4.891.24 50.000 2,445.62 ,06 146.74 To Insurll propllr crlld1t to your nccount, two (Zl copios of this noticlI .ust ncco.pany your pny.ent to the Rllgistllr of wills. Halo.o chllck payable to: "Rllgistllr of wills, Agllnt". Account ealance Percent Taxable Anount Subject to Tax Rate Potential Tax Oue K HOI[: If tnll pay.llnts arll M/Jdll within thrllll (31 nonths of the decedent's date of doath, you .ay deduct II S% dl.count of the tall du.. Any Inhllrltance tn_ dUll wilt boco.e delinquent nine 19) _onths after tho date of death. Tox PART [!] TAXPAYER RESPONSE FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT BASED ON THIS NOTICE [CHECK ] ONE BLOCK ONLY A. c=J The above inforo/Jtion and tall due is corract. t. You oay choos. to re.it pay.llnt to the Rllgls'lIr of will. with two copies of thl. notice to obtain a discount or avoid intere.t, or you .ay chllck bOll "A" and return this notice to the Roglstllr of will. and an official /Jssess.llnt wltl be i.sulld by the PA DIIPftrt.ont of RII\lenulI. B. c=J tho /JbovlI n.s.' has blllln or will be reported Bnd tnll pnid with the Pllnnsylvftnia Inheritance Tall rllturn to bll flllld by thll declldllnt's rIlPrll.llntatl\lll. C. ~ thll obovlI infor.aUon Is Incorrllct n"d/or dllbh and dllductlons Wllr. paid by you. You nust co.ptete PART ~ nnd/or PART ~ billow. If you indicate 8 different tax rate, please state your relationship to decedent: OFFICIAL USE ONLY 0 AAF PA DEPARTHEtlT OF REVENUE PART ~ TAX RETURN - COMPUTATION L!NE 1. Uate Established 2. Account ealance 3. Percent Taxable 4. Anount Subject to Tax 5. Debts and Deductions &. Anount Taxable 7. Tax Rate 8. Tax Due TAX ON JOINT/TRUST ACCOUNTS /.. /. 7.~ _I,~l 1)/ ;:/"(__ OF 1 2 3 K 4 5 & 7 8 '}/'. !.' (, (.., :.~ .~ <j ~ ..; (:(, ..t~ it.,,":' PAD 1 2 3 4 5 6 7 8 CLAIMED ,~'i,,/...-, 'i ,', I ..;"-1'1 K PART ~ DATE PAID DEBTS AND DEDUCTIONS PAYEE DESCR I PTI ON AMOUNT PAID " ',.' " TOTAL CEnter on line S of Tax Co~putation) $ Under p.nalties of -cQnplete .to the be..t of \ (; ,1 ,-. . "'.'. . '-J J perjury, I declare that the ~y\ knoWhdge]f and belief. .. ) .. , ~,. \. facts I have reported above are true, correct and HOME (7/ 7) 7 7'1- ,).~ ~;."- WORK ) L NUM _'; - /1 "1~' DATE 1. fAILURE TO RESPONO WIll RESULT IN AN OFfiCIAL TAR ASSF.SSMENT .It" ,"",,,,,,,,. In...... "..." 0" ,,,,,,,..Ilon lub.lttad by the flr"lndltl 1"I\lIullo", Z. Inh.rltanca tall baco..' delinquent nln. eanth' ftfhr the d.,.ttant', date of duth. S. A jotnt account I, 'Auble ...,.n though the decadan", """'. ..ft. nddad '" II ",,,Uar of (,0"...."111"'... .. o"oun" Ilncludl"g .ho" h.,d b.....n hu.bond .n" .11.' ."1,,, .". ".,.,Io"t .ut 'n lolnt n.... .llhln on. .... "do' to d..th are fully tall.ble a. 'ran,f.r" S. o"ount. ..t.bll.h.d jolntl. b.t..." hu.b.nd .nd .If. .0'. t".o on. ...' .,10' 10 "..Ih n'. not t...h'.. fl. Accounts hald by II daudanl "In trul' for" "nother or other. ",. la_,.ble lully. GEHERAL tHFORMATtOH I. aLDC' 0 . If tho Info,..tlon .nd ,o..ut.llon In tho not I'. 0'. ,0,'." .nd d.d",tlon. .,. not b.lng ,..I..d. .1.'. .n "," In b'o" "0" of ..,t 1 of Ih. ",......' ....on.." ..,tlon. Sign t.o ,0.1., .nd .ub.lt .h.. .llh .ou' ,h." fo, .h. ..ount of to' to Ih. ..gl.'" of will. of tho ,0unlY In"I,.tod. th..O D...,t..nt 01 ..".nu. .111 I"u. .n offlcl.l ........nt Cfor. R[V.I~48 [X) upon recalpt of the raturn froe the Ralll,'ar of wills. REPORTIHG INSTRUCTIOHS - PART 1 _ TAXPAVER RESPOHSE z. aLDC' a _ If tho ...., ...,Ifl.d on thl. noli,. h.. b..n 0' .111 b. ,..o,t.d .nd t.. ..Id .Ith tho ..nn..L.."I. Inh.,II.n'. I., ..tu,n 'Il.d by tho d.,.d.nl" ,..,...nloll.., .1.'. on "X" In biD" "a" of P.,' . 01 tho "t....y.' ...pon.." ..,tlon. Sign on. 'Opy .nd ,.,urn to tho PO D...,t..nt of ....nu., au'..u of Indl.ldu.' ,...., D.p' /lOb", "."Iobu'g, PO \Ilza.'b" In tho ."v.lop. provided. 5. aLDCX C . If Ih. noli" Info,..t'on I. In,o"." ondlo' d.d",tlon. .,. b.lng ,1.1..d, ,h." blo" "CO .nd ,0.pl.t. P.,t. Z .nd 5 ."o,dln. 10 tho In.t,u,'lon. b.Lo., 'Ign t.o ,0.1" ond ,"b.lt th.. .Ith yo,,' ,h." fo' Ih. ..ount of I.' p.y.bl. to Ih. ..gl.t., nf uILto .f tho ,nun'v 'n"I'.'.., 'h..A D.o."..n' of ....nu. .,t: I..u..n n,,'d.1 ........., "... .,u'I'" <XI opon ..,.,.t of the r.turn froa the Roglstor of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE I. Enl.' Ih. d.l. tho .".unl 0,1.ln.l1Y ... ..,.bll.h.d ., Ilt1.d In tho ..nn.' ..I.,lng .t d.t. of d..th. HD'E: Fo'. d.,.d.nl dying .1,., IZ/IZ/.Z: O"ount. wh.,h Ih. d.,.d.nl .ul In jolnl n.... wlth'n on. 'I) y..' .1 d..th .,. I...bl. fullY" t..n.f.... ".....,. th." I. .n ,,,'uolon "ot I. .m.d ".000 p., t,.n."'.. ,.,.'dl." 01 tho ,.'u. .f tho account or tho nuaber a' accounts hold. " . doubl. ..t.'h' 1'" ..p.... b.fon y.u' fI..t no.. In Ih. .ddm. .orllon .1 Ihl. noll<o. tho .....0 ..du.lon already has boen doducted fro. the account balance as rgported by tho financial InstItution. Z. Entor the total balanc. a' the account Including interest accruod to the date a' doath. S. The porcent of tho account that is tauble for each survivor Is det.rained as followS! A. the p.rcent taxable for joint assets astablishod 80re than ana yoar prior to tho docedont's death; DIVIDED BY tDUL NUHBER OF JOINT OWNERS Exa.ple: A joint asset registored I DIVIDED av 5 (JDIHI DWHE.SI DiVIDED .V Z ,su..IVD.SI . .lb7 X 10' . 16.7'- 'tAXABLE FO. EACH SU.VluD" DIVIDED BY tOUL HUHBER OF )( 100 . PERCENT TAXABLE SURVIVING JOINt OWNERS In tha naae of the deced.nt and two other p.rsons. B. Ih. ..".nl t...bl. fo' ...... "..t.d .lthln on. y..' .f tho d.,.d.nl'. dooth 0' ."oun" o.n.d by tho d.,.d.nl bul h.ld In trust for another IndlvidualCs) (trust bong'lcl.rlos); 1 DIVIDED BY tOtAL NUHBER OF SURVIVING JOINt OWNERS OR tRUST BENEfICIARIES )( 100 . PERCENT TAlCABLE [....'.: J.lnl ."ounl ,.gl.t.,.d In Ih. n..' of tho d.,.d.nt .nd t.o oth.. ..,.on. .nd ..,.bll.".d .llhln on. y..' 01 d..,h by tho deced.nt. I DIVIDED BY Z CSURVIVORS) . .sa )( 100 . SOi! C1AUBL[ FDA [ACIt SURVIVOR) .. Ih. ..ounl .ubJ.cl 10 t.. ('In. " I. d.t.,.ln.d by .ulll.lylng tho .".unt b.I.." l'ln. ZI by tho ..".nl t...bl. 111n. 51. S. Ent.r tho total of tho debts and deductions listed In Part 3. 6. 'h. ..ount ",.bl. t 110. bl I. d.,.,.'n.d by .ubt,.,lIng tho d.bto .nd d.d",\lon. 11In. " f'o. tho ...unl .ubJo<l 10 I.' Illn. 41. 7. t"tor tho appropriate to}! r:.t. ~ll!'O. 71 "I dot...-I"od b.t".... A. For dat.s of death occurr Ing aftor 6/30/94, tho tnx rfttos for trtmsfers to spousos are as follows: I. Dat.s of death on or aftor 7/1/9~ ftnd boforo I/I/9S the rata Is 3i!. 2. Datos of doath on or aftor 1/1/9S transf.r' to spouso' will bo ta..d at Oi! tal rato. Notot For dat.S of d.ath prior to 7/1/94 tran,f.rs to spousos are taxabl. at 6i!. a. transfors to Ilnoal descondants Including fath.r. 80thor, ,on, daught.r, grandchlldr.n, ,on. In-law, daughtor.ln.law, ,tepchlld and tholr lssuo aro ta.ablo at six porcont 16ZI. C, ".n.f." 10 .11 .t".,. In,ludlng b,.th.', .1.1." unci., ounl, n..h.. .nd nl." .,. t...b" ., Ilft..n p.".nl IIS'-I. D. If yOU chango tho tax rato, pl.a'o spoClfY your rolationshiP to tho d.cod.nt In tho ar.a providod. .. Ih. ...unt 01 to, duo IIln..' 1. d.t.,.ln.d by .ultl.lylng Ih. ...unt I.,.bl. 11 In. bl by 'h. I.. ,.,. III.. 11. CLAIMED DEDUCTIONS - PART 3 DEBTS AHD DEDUCTIONS CLAIMED Allowabl. dabts Dnd d.ductlo"' aro d.t.r.lnod a' follo~s: A. You hgallY aro r.,ponslblo for pay.ont.e"'U'A OfMto Autj~t to nd.lnhtrat1on by a p.rsonal rapro..ntat1vo I~ insufflciont to pay th. doductlbl. It.... .,.O....V ~ U 01:: You actuallY paid tho dabts aft.r doath of tho docodont a d ~~~l'h proof of pay..nt. D.b" b.lng cl.I..d .u.t b. 1t..I,.d fully In P.,t 5. 11 oddltlon.l ...,. I. n..d.d. u.. p,.'n ...., · IIZ" . II", .,o.f.' pay..nt .ay bo roqu.,t.d by tho PA Dopart.ont of R.vonuo. TAXPAVER ASSISTANCE IF YOU NEED FURTHER INFORHATION OR ASSISTANCE, CONTACT AHV REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE OR CALL THE BUREAU OF IIlDIVIDUAL TAXES. TAXPAVER INQUIRV UNIT III HARRISBURG AT (717) 787-8327. TOOl (717) 772-2252 (HEARING IHPAIRED ONLY) a. c. . ,_. .. @J I flUUllU'1 Attenllon. TIC 340 Zip Code PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT 280601 HARRISBURG PA 17128-0601 (-~') .(;.~, ''-/' 1",111",1."11..1.11.,1,11""11,.11,,,,,,11,1,,11 , ,. ~ ..--- , __ . __ .___"" - _..~~.~ _'-1'.1"'_._-:=:" <.. a .In a: u: ...- f ... ~ ~ i; c:l~ . ~ ~f___ rJ 10 f""'4 ,.... C>l.~~~ .....>'~ 1.604.-"0"'1 C"< .0 ..,. '" ... = . '5~H ~ct ll~~~ J~j ~ '" tI) :::> o '" H '" :::> o u '" tI):><- -'HO (I)..JZr--. .........;J- :<:<0 '" u -'''' -<: 0"'''- u"'~'" >t1JJ...J...J ~HcGtn -<:tI)"'.... ~.....a:1...J ",-", t.nw:5~ -,:c::uu PURPO~E OF NOTICE: PAVMENT a REFUND (CR)a (")(") (- ,.- - ( :1 . '-, f- __, :JJ .\ I;' ~- ::;: -: -..J ~;' .>'- i...J ,','J C':J I," To fulfill the requlre,.nts of Section 21~0 of the Inheritance and [stat. Ta. Act, Act 22 of 1991. C12 P.S. S.ctlon 2140). D.tach the top portion of thl. Notlc. and sub.lt with yaur pay.ent to the Regl.ter of Will. printed on the r.ver.. .Ide. .. "aka check or lon.y order payabla to: REGISTER OF WILLS, AGENT. All pay,ant. recelvld .hall flr.t bl applied to any Intlr..t which .ay bl dul, with anv re.alnder appll.d to thl taM. A r.fund of a tax crldlt, whlcn wa. not requI.ted on the tax raturn, .ay b. r.qu..t.d by co.pl.tlng an "Application for Refund of P.nnsvlvanla Inh.rltance and Estat. Tax" (REY-1313), Application. are avallabll at the Office of the R.gl.t.r of Will., any of the 23 R.v.nue DI.trlct Office. or by calling tha .peclal 24-hour an.warlng .ervlce nueber. for for.. ord.rlngl In Penn.ylvanla 1-800-S6Z-20S0, aut.lde P.nnsvlvanla and within local H.rrl.burg ar.. (117) 181-8094, TOO' (111) 112-22S2 (H.arlng I.palr.d Onlv). OBJECTIONS: Any party In Int.rest not .atl.fl.d with the appral....nt. allowane. or dl.allowane. of dlductlon, or a.......nt of tax (lncludlnQ dlscaunt or Intlr.st) a. .hown on thl, Notlc. .ay obj.et within .Ixty (60) day. of receipt of this Notlc. by: --written prot..t to the PA Depart.ent of R.v,nu., Board of App.al., Dept. 281021, HarriSburg, PA 11128-1021. OR .-.I.ctlng to have the .att.r d.ter.ln.d at the audit of the account of the p.rson.1 r.pr.sentatlve, OR --appe.1 to the Orphans' Court AD"IN- I5TRATIVE CORRECTIONS: DISCOUNT: PENAL TV: INTEREST: Factual arror. dl.cov.red an this ..I.....nt .hould b. addr....d In writing to: PA D.part..nt of R.v.nue, Bur.au of Individual Ta.... ATTN: Po.t A.se.s..nt Revl.w Unit, DEPT. 280601, H.rrlsburg, PA 11128-0601 Phon. (717) 787-6S05. Sea page 3 of the bookl.t "In.tructlons for Inh.rltanc. Tax R.turn for a Resld.nt O.e.dent" (REV-1501) for an e.planatlon of ad.lnl.tratlv.ly corr.ctabl. .rror.. If any tax due I. paid within thr.. (3) cal.ndar eonth. aft.r the deced.nt.. d.ath, a flv' p.rc.nt (SX) dl.count of the tax paid I. allow.d. Th. lSX tax aane.ty non'partlclpatlon p.nalty I. co.put.d on the total of the te. and Int.r.st a......d, and not paid b.for. January 18, 1996, the flr.t day after the end of the tax a.n.sty p.rlod. Thi. non-participation penalty I. app.alabl. In the .a.. ~ann.r and In the the .a.. tl.. p.rlod a. you would app.al the tax and Int.r..t that has be.n a......d a. Indicated on thl. notlc.. Int.r..t I. charged beginning with flr.t day of d.llnquency, or nln. C9J eonth. and on. (I) day fro. the data of death. to the date of pay..nt. fa... which b'ca~. d.llnquent before January 1, 198Z b.ar Int.r..t at the rat. of .Ix C6~J p.rcent p.r annu. calculat.d at a dallv rnte of .000164. all taM" which b.ca.e d.llnquent on or aft.r January 1. 1982 will bear Int.r..t at a rat. which will vary fro. cal.ndar y.ar to cal.ndar y.ar with that rata announc.d by the PA Depart..nt of Rev.nu.. Tha applicable Int.r..t rat.. for 1982 through 1996 are: V.ar Int.r..t Rate Dally Int.r..t factor V..r Int.rnt Rat. Dally Inter.st factor 1987 .~ .000247 1988-1991 IIX .000301 1992 .. .000Z47 1991-1994 n .000192 199!lo-1996 .~ .0002~7 1982 1983 19&4 1985 19&6 -alnt.r..t ZO;( 16;( 11;( IS" lOX Is calculat.d a. .aaOSc.8 .000tol8 .00Uol .0001S6 .000214 follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENt X DAILY INTEREST FACTOR .-Any Hotlc. Is.u.d .ft.r tha ta. b.co... d.llnquent will r.floct an Int.r..t calculation to flft..n (IS) day. b.yond the date of the ........nt. If pay..nt Is .ade after the Internt coeputatlon date shown on the Notlc.. additional Inter..t .ust b. calculated. ~/ ,- REV-lS48 EX AFP 112.9SI~ COHMOHWEALtIt or p[HHSVlVA"IA D[PAATKrNT Of REVlNUE BUREAU Of INDiviDUAL fAXES ' . ' DEPf. 28060 I tlARAISBURG, PA 111Z8'060l NOTICE OF INIIERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTION., AND ASSCSS"CNT OF TAX ON JOINTLY IIELD DR TRUST ASSETS DATE 05-20-96 ESTATE OF BUFFINGTON MARY DATE OF DEATH 10-04-95 COUNTY CUMBERLAND FILE NO. 21 96-0231 S.S/D.C. NO. 162-05-1351 DOUGLAS L BUFFINGTON 78 SPRINGER LN NEW CUMBERLAND PA 17070 ACN 96106007 '.' CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ R-iv:isils-E)f-AFii-iiif:9Si------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-20-96 REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 r Anount Re.,1 U.d ESTATE OF BUFFINGTON MARY DATE OF DEATH 10-04-95 COUNTY - CUMBERLAND ACN 96106007 FILE NO. 21 96-0231 TAX RETURN WAS, S.S/D.C. NO. 162-05-1351 (XI ACCEPTED AS FILED ( I CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION, PNC BANK ACCOUNT NO. 21001016770 TYPE OF ACCOUNT, I I SAVINGS ( I CHECKING ( I TRUST llO TIME CERTIFICATE DATE ESTABLISHED 04-14-95 Account Balance Percant Taxable X Amount Subject to Tax Dabts and Deductions Taxable Amount Tax Rate X Tax Due 78.66 1.000 78.66 .00 78.66 .06 4.72 TAX CREDITS: PAYMENT DATE 03-12-96 RECEIPT NUMBER AA112627 DISCOUNT (+1 INTEREST I-I .00 NOTE, TO 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." AMOUNT PAID 4.72 4.72 .00 .00 .00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE . IF PAID AFTER TNIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . IF TOTAL DUE IS LESS TNAN $1. NO PAYHENT IS REQUIRED. IF TDTAL DUE IS REFLECTED AS A "CREDIT" I CRI. YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FDRH FDR INSTRUCTIONS. I (")(") ~ i: ,,' (r ~ -.,-'..' .1' . , , ~ --J -, :> -"'. .. ,';j C ,', PURPOSE OF NOTICE: To fulfill the r.qulr..ent. of Section 2140 of the Inh.rltanc. and E.tate fax Act, Act 22 of 1991. (12 P.S. S.ctlon 21"01. PAVHENT: O.tach the top portion of thl. Notlc. and sub.lt with your pay..nt to the R.gl.t.r of Will. printed on the rever.. .Ide. -- "aka ch.ck or .on.y order payabl. to: REGISTER OF WILLS, AGENT. All pay..nt. r.celv.d .hall flr.t b. applied to any Int.r..t which .ay be du., with any r..alnder applied to the ta.. REFUND (CR): A r.fund of a tax credit, which was not r.que.ted on the tax return, eay b. requ..ted by co.pletlng an "Application for Refund of P.nn.ylvanla Inh.rltanc. and E.tat. Ta.R (REY-1313). Application. are available at the pfflc. of the R.glster of Will., any of the 23 Revenue DI,trlct Offlc.. or by calling the .peclal 24-hour an.w.rlng ..rvlce nu.ber. for for.. ord.rlng: In Penn.ylvanla 1-800-362.2050, out.ld. Penn'vlvanla and within local Harrl.burQ ar.a (717) 187.8094, TOOl (717) 772-2252 (Hearing lepalred Only). OBJECTIONS I Any party In Int.rest not .atl,fl.d with the appral....nt, allowanc. or dl.allowanc. of deduction. or a......ent of tax (IncludIng dl.count or Int.re.t) a. .hown on thl. Notice .ay Object within .I.ty (60) day. of r.c.lpt of this Notlc. by: "written prot..t to the PA Oopart.ont of A.venue, Board of App.als, Dep," 281021. Ilarrlsburg, PA 11128-1021, OR .-el.ctlng to have the .attar d.tar.ln.d at the audit of the account 01 the per.onal r.pr...ntatlv., OR --app.al to the Drphftn." Court AOHIN. ISlRATIVE CORRECTIONS: Factual .rror. dl.cov.r.d on this a.'o....nt .hould be addr...od In writing to: PA n.part.ent of Rlvenu., Bureau of Individual Tau., AfTN: Po.t '.......nt R.vl.w Unit, DEPT. 280601, Ilarrlsburg, PA 17128-0601 Phona (7l7) 787-6505. Se. pag. 1 of the bookl.t Rln.tructlons for Inherltanc. Tax R.turn for a R..ld.nt D.c.dent" (REV-lSOI) for an ..planatlon of ad.lnl'tratlvelY correctabl. error.. OISCDUNTl If any tax dUI I. paid within thr.. (3) calendar .onth' aft.r the d.cadent., death, a flv. p.rcent (54) dl.count of thl tax paid I. allow.d. PENAL TV: Thl l5~ tax a~..ty non-participation penalty I. co.puted on tho total of the tax and Int.r..t a......d, and not paid b.for. January 18, 1996, tho first day after thl end of the ta. a.ne.ty p.rlod. Thl. non-participation penalty I. appaalable In the sa.. eann.r and In tn. the sae. tl.. p.rlod a. you would app.al the tax and Int.re.t that hat beon .s.....d a. Indicated on thl. notice. INTEREST: Inter..t I. charg.d b.glnnlng with flr.t dav of d.llnqulncy, or nln. (9) eonth. and on. (I) day fro. the date of death, to the date of pay.ont. Ta... which b.cae. dellnqu.nt before January 1, 1982 b.ar Int.r..t at the rat. of .1. (6~) p.rcent per annu. calculat.d at a dally rat. of .00016~. All taxe. which boca.. d.llnqu.nt on or aft.r January 1, 198Z will bear Int.re.t at a rate which will vary fro. cal.ndar yoar to cal.ndar year with that rat. announced by the PA Departeent of Revenu.. Th. appllcabl. Inter..t rate. for 198Z through 1996 ar.: V.ar Interut Rat. Dally Inhrut Factor V.ar Intor..t Rat. Dally Inter..t Factor 1982 ZO~ .0005"8 1987 'X .000241 1985 16~ .000"58 1988.1991 llX .000101 1984 IU .000501 1992 .X .000Z47 1985 I3X .000156 1993-1994 n .000192 1986 lo~ .000Z74 1995-1996 'X .0002"7 ulnter..t Is calculat.d .. follows: INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR .-Any Notlc. I..ued aft.r the ta. b.co.e. d.llnqu.nt will r.flect an Intere.t calculation to flfte.n (151 day. b.yond the date of the a.......nt. II pay.ent I. ead. aft.r tho Intere.t co.putatlon data .hown on tha Notlc., additional Int.ru.t .u.t b. calculat.d.