HomeMy WebLinkAbout96-00342
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OlPIJI1HlNI Of' N[VI NUl
BUReAU or INDIVIDUAL IU[S
DlP1. lU.oa
HlRAlSlURQ, PA 111l1-0UI
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INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. 21 - '11.-
96109209
03-26-96
~l) l ~ ,,)..
lu.a_11I au I' t\1
TYPE OF ACCOUNT
EST, OF fR/lNCIS I KNOX 0 SAVIHGS
S,5, NO, 841-00-6451 rxJ CHECKlHG
DATE OF DEATH 01-06-96 0 TRUST
COUNTY CUMBERI.AND 0 CERTIf,
RENIT PAYNEHT AHD fDRNS TO.
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 11013
R D KNOX
5B6 G STREET
CARLISLE
PA 11013
FINANCIAL TRUST COHPAN has pravlded the Departeent wlth the lnfarntlon 1 hhd balow which has bean und In ulculatJng the
potential ta. duB. Their racords Indlcata that at tha death of tha above decadant, YOU wera a joint ownar/banaflctery of this account.
If you faal this Infor.atlon Is Incorract, plaasa obtain wrlttan correction fro. tha flnanclel Institution, attech a copy to this for.
and raturn It to the abova eddress. Thl. account II taxabl. In accordance with tha Inharltanca la. law. af the Co..onwaalth of pennsylvanle.
Oueltlonl aay ba answ.r.d by ceiling (111) 181.aSZ1.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILInG ANu PIlTl'iEh'1' ~n::.TRUCTIuHS
Account Ho. 1065114 Data 03-19-90
establi.had
Account aalanc.
p.,.c.nt T.xabl.
A.ount Subj.ct to
Tax Rat.
Pot.ntial Tax Du.
728,20
50.000
364,10
.06
21. 85
TAXPAYER RESPONSE
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE
To Insure proper credit ta your account, two
(Z) cop I.. of thll not Ie. au.t aCcoepany your
pa~t to tha Ragl.tar of Willi. "ake chack
peYabla tOI "Raglstar of will., Agent".
x
M01Et If te. payaantl ara aade within thra.
(5) .onth. of tha dacadent'l data of daath,
you .ey daduct II 5X dhcount of the tu dua.
Any Inharltanca tax due will bec0a4 dallnquent
nln. (9) .onthl aftar the deta of deeth.
x
Ta.
PART
[!]
[CHECK ]
ONE
BLOCK
ONLY
A. 0 Tha abova Infor.atlon and tax dua II carraet.
1. You aay chaosa ta raalt pay.ant to tha Raglltar of will. with two copla. of this not lea to obtain
a dllcount or avoid lntarast, or yOU .ay chack box "A" and raturn thl. notlea to the Ragllter of
Willi and an official asselseent will b. llsued by the PA Dapartaant of Ravenue.
B. r=J The abova ass.t has baan or will b. reportad end te. paid with tha Pannsylvanla Inherltanc. Ta. raturn
to ba fllad by the dacadent's raprasantatlva.
C. [!] lhe abova Infor.atlon I_ Incorract and/or d.bt. and dadUctlonl wara peid by you.
You ...t coapleta PART 0 and/or PART ~ below.
OFFICIAL USE ONLY 0 AAF,
PA DEPARTMENT OF REVENUE
If you Indic.t. . diff.,..nt tax ,..t., pl.... .tat. your
,..lation.hip to d.c.d.ntl
PART
~
TAX RETURN - COMPUTATION
LI"E 1. O.t_ E.tabl~sh.d
2. Account a.lane.
3. p.,.c.nt T.x.bl.
4. A.ount Subj.ct to Tax
5. O.bt. and O.duction.
6. Anount T.xabl.
7. Tax Rat.
8. T.x Ou.
OF TAX ON JOINT/TRUST ACCOUNTS
1 ~-::;.~>.:'
PAD
1 __________r --..-..-.--
PART
~
DATE PAID
I r) 'I. 1-
-t,.,
2 ,.....!\.... ~..(.. 2
3 X , ~ (-. , (..,..... 3
4 -~ ~ ,j, //, 4
5 :: . .: '._~;' ,-,'. S
6 6
7 X 7
8 " 8
DEBTS AND DEDUCTIONS CLAIMED
PAYEE
DESCRIPTION
AMOUNT PAID
/'<) ,""""'1. ~,
" /'t .....I").~ ",.
"~r."." .... \/. ~.,,/,..'r
I~'I- Yf,"iI~ (l~ Ilf",-.il (..,t.' 7".,n i' _,. f
if....,-.. (.:"_1
'.-
Und.r p.naltia. of
conpl.t~ to the b..t of
</ /
4~ (;'/ c'" ~ ~' ,<-
AXPAYER SiGN TUR~
TOTAL lEnt.,. on Line 5 of rax Conput.tionl
p.,.ju,.y, I d.cla,.. that th. t.ct. I
ny knowl.dg. .nd b.li.f.
.
(', ~. .~ ' t..'(-,
/
.'r.........
have ,..po,.t.d .bov. .,.. t,.u., co,.,..ct and
HOME (7/1) ,"V;-'- ~,' ," '/
WORK (/1,',,,<,) I,r//,,'{' {l
TELEPHONE NUMBER
Ii'"
TE
u
.'
.-- -.. - -.........
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAK ASSESSHENT with APPlicable Inhr..t ba..d on Infor..tlon
lubII1Uad by IhtI tlnMelal Inltltutlon.
l. InherltMCI tllC bleD'" dlllnquent nl~ lonthl .ftar thl daudent" data of duth.
S. A Joint account I. ,..abl. Iven though thl dlcadent" n... wa. added .1 . ..ttar 01 convenlenc..
It. Accuunt. (Including tha.. held baht..n hu,b.nd And .Ifa) which thl d.c~....t put In Joint n... \ljlthln on. y..r prior to
d..th at' fully ,..Bbla .. tran.lar..
5. Account. ntabtlthed Jointly blh..'" husband and lilll. Hr. than ana ,.!!It prior to d..lh .r. not 'a..bl..
.. Account. held by . daudent "In trult for" another or others fir. 'Illable hdh.
REPORTING INSTRUCTIONS - PART 1
- TAXPAYER RESPONSE
1. BIOCIC a . If tM Inlor..tlon and coaputatlon In thl notice .t. corrul and deductlon. at' not baing clal..d, placl an ""}C"
In block ..." of p.rt 1 of th. "T..p.y.r R..pon,'" ,.ctlon. Sign two cop I.. and .ubelt th.. w1th your ch.ck for th. ..aunt of
t.. to th. R.gl.t.r of Will. of the county Indlc.tld. the PA nIPert..nt of R.venu. wlll l..ue en official a.,.,..ent
Ifor. REV.IS~a EXl upon r.c.lpt of the r.turn frD. the R.gI.t.r of Will..
Z. BLOCK B ~ If the ....t 'Plclfl.d on thl. notlc. hat b.en or will b. r.port.d and ta. p.ld with the P.nn.ylvanl. Inheritance
T.. R.turn fll.d by the d.c.d.nt'. r.pr...nt.tlv., placl an *K" In block "B* Df Part 1 of the "T..p.Ylr R..pon..* .ectlon. Sign on.
COpy and r.turn to the PA D.part..nt of R'v,nu.. Bur.au of Individual ta.... n.pt 280601. U.rrl.burg, PA 17128.0601 1n the
env.lope provided.
S. BLOCK C . If the notlc. Infor..tlon I. Incorrlct and/or d.ductlon. .r. b.lng cl.l.ed. cheCk block *C* and coeplet. P.rt. Z and S
eccordlng to the In.tructlon. b.low. Sign two cop I.. and .ub.lt th.. with your ch.ck for the a.ount of t.. p.yabl' to the R.gI.ter
of Will. of th. county Indlc.t.d. Th. PA nep.rt..nt of Rev.nue will I..ue an official .....'..nt Ifore REV.I~4a EX) upon rec.lpt
of th. r.turn froe the R.gI.t.r of Will"
TAX RETURN - PART 2 - TAX COMPUTATION
LItlE
I. Ent.r the d.t. the account orloln.IIY w.. e.tBbll'h.d or tltlad In the e.nn.r ..I.tlng .t date of d.ath.
NOTEl For ft d.cad.nt dying .ft.r 12/12/8Z1 Account. which the d.c.dlnt put In joint n.... within on. II) Ylar of d..th .rl
ta..bl. fully.' tran.f.r.. tlow.v.r, th.r. I. an ..clu.lon not to ..c..d 'S,OOO p.r tr.n.f.r.. r.gardl... of the valua of
th. eccount or the nuab.r of .ccount. h.ld.
If . doubl. ..terl.k (..) appe.r. before your flr.t n... In the addr.'. portion of thl. not Ie., the '1,000 ..clu.lon
.Iready h.. b.an d.dUctld fro. thl account balanc. a' rlport.d by thl flnanclll In.tltutlon~~ :lJ
~: ~:::.;.:~",,:.~~ll~:l:~:"::: :~:I~~"':;:.~~l-::~n:.:~I:~~::y:~C;~.~.::,~~,:.~: ~:l~::~~' g " ~~ :9 ~
A. The p.rcent te.abl. for joint ....t. ..tabll.h.d .ur. than on. Ylar prior to thl dlcldent'. dlath:
(
TOTAL NUMBER OF DIVIDED IV TOTAL NUMBER OF X 100 - PERCENT TAXABLE
JOINT OWNERS SURVIVINC JOINT OWNERS ~-
E...plel A joint ....t registered In the n... of the d.cedant end two oth.r p.rsonS. ( ~
I DIVIDED BV ] (JOINT OWNERS) DIVIDED BV Z ISURVIVORS) - .167 X 100 - 16.7X (TAXABLE FDA ~~ SURVIVOR)
r. -~ ..
B. The p.rcent taxable for a...t. creatld within on. y.ar of the dec~t". dlath or account. ownlpby thl d.c~ent but:~id
In tru.t for another IncUvletuall') (tru.t beneflchrl.,): ' . l;' ':-
-r".... .. .-..
..;: ,- '-'"
...'.- :?
i!O
;tJ
I DIVIDED av
I DIVIDED BV TOTAL HOHBER OF SURVIVING JOINT
OWNERS OR tRUST BENEFICIARIES
X 100 - PERCENT TAXABLE
E.aaplll joint .ccount ragl.t.r.d In the naae of thl d.c.d.nt and two oth.r p.r.on. and ..tabll.hld within on. YI.r of d..th by
the d.cedlnt.
I DIVIDED av Z ISURVIVORS) - .50 X 100 . ~O% (TAXABLE fOR EACH SURVIVOR)
4. The uount .ubJ.ct to tax Cllnll It) It d.t.r.lned by wltlplYlng thl account balance IlInII Z) by the percent t..abl. Clln. 3).
S. Ent.r the total of the d.bt. and deduction. II.t.d 1n P.rt 1.
6. The ..ount taxabl. (1In11 ,) I. d.t.relned by .ubtractlng the d.bts and dlductlon. Uln. 5) frOll the allOUf'lt .ubJect to t.. Clln. It).
7. F..t~r the ftDoroorl.t. tax rat. (line 7) .. d.terelned b.low.
A. For dat.. of d.ath occurring aft.r "30/94, thl tax rat.. for tran.f.r. to .pou... arl a. follow':
I. Oat.. of d..th on or .ft.r 7/1/94 and before 1/1/9S thl r.t. I. 3%.
2. nat.. of dl.th on or .ft.r 1/1/95 tran.f.r. to .pou..' will b. ta..d at 0% tax r.t..
Katll For dat.. of d.ath prior to 7/1/91t tran.f.r. to .pou... ar. taxable at 6X.
B. Tran.f.r. to Iln..l d..cendant. Includlng f.th.r. .oth.r, .on. daught.r. grandchlldrln, .on.ln.lew,
dauvhter~ln.I..., .t.pchlld and th.lr IlIu' are taubl. at ... percent (6%).
C. Tran.f.,. to all other' Including brother, .hter, uncll. aunt. n.phN and nl.c, arB taxabl. .t flft.." parcent us:n.
D. If you changl the t.. ratl, pl.... ,plclfy your ralatlon,hlp to tha d.c.d.nt In the ar.a provld.d.
I. The alDlrlt of tax due (I1n. I) It dat.reln.d by wltlplYing the uOU1t taxabla (llnll 6J by the tax rat. (lIn. 7).
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allowabl. debt. and d.ductlon. .ra d.t.r.lned a. follow.:
A. You l.galh .r. rllpon.lbla for payaent, or thl ..t.ta .ubj.ct to adIIlnhtntlon by a p.rsonaI representetlva It In.ufflcllnt
to p.Y thl d.ductlbla It....
a. You actually paid thl dlbt. aftar d.ath of the dlc.d.nt and can furnl.h proof of paV-lnt.
C. D.bts baing ct.l..d w.t bl It..lud fully In Part 1. If additional .pac' It needed, Uti plain paplr I 112- x 11". Proof of
p.y.ent ..y bl r.qua.tad by the PA DIP.rtaent of Rav.nue.
TAXPAYER ASSISTANCE
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 (717) 787-8327. TDD' (717) 772-2252 (HEARING IMPAIRED ONLY)
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PURPOSE or
HOTlCE:
10 fulfill U,. requlr...nts of Section ~hO of the Inh.rUlmC8 IInd htat_ lax Act. Act U of 1991. (1Z P.S.
Section 21401.
PAVMEHT:
Detach the top portion of thl. HaileD IInd ~ub.it with your paya.nt to the Reglst.,. of Wills printed on the
r.v.,... slda.
-. Nil.. chack or Donay orda,. Pllyabl. to: RECISTER OF WILLS. ACEHT.
All paY..nts recalved shall first ba applied to any Inte,...t which Nay ba dua, with any t..alna.,. applied to the tax.
REfUND (CA):
A ,.ofund of II ta. cradlt. which was not requa.tad on the la. return, aay b. roqua.tad by coaplallng un "Application
for A.fund of Pennsvlvanla Inheritance and Estat. Tax" (REV-131l). Applications 8,.. avaIlnble lit the Offlc8 of
the Raglst.,. of Willi, any of the Z1 Aevenue District Offices or by callJng the special Z4-hour anlwerlnG servlc.
nu.b.rs for for.s ordering: In Pennsylvania 1-800-36Z-Z050, aut. Ide PennsYlvania and within local
llarrhburG area 0'11) 181-11094, rool (111) I1Z-ZZ5Z 0l8llring f.palred Only).
OBJECTIONS: Any party In Inl.relt not .allsfled with the appralse..nt, allowance or dllallowanc. of doducllon. or ol.e...ent
of tax (Including dllcount or Int.re.t) os shown on thl. Notice .ay objoct within sixty (601 days of receipt of
this Notice by:
uwrlthn prot..t to the PA Depart..nt of Aevenue, Board of ApP.als, Dept. Z810ZI, Harrisburg, PA 17IZ8-IOZI, OR
.-.I.ctlng to have the .atter deter.Jned at the audit of the account of the personal representative. OR
--appeal to the Orphan,' Court
ADHIN-
ISIAAflVE
COAAECflONSI
Factual .rror. dl.cov.red on this a..e,s..nt should be addrelled In wrJtlng to: PA Depart.ent of Aevenue,
Bur.au of IndividUal la.... 'ITN: POlt 'I.e...ent Aevlew Unit, DEPT. Z80601. Ilarrl.burg, PA 171Z8-0601
Phon. (717) 787.6505. Se. page 3 0' the book lot "Inltructlon. 'or Inheritance la. Aeturn for a Ae.ld.nt
Dec.d.nt" CAEV-1501) 'or an e.planatlon of nd.lnlstratlvolY correctable orrors.
DISCOUNT I
I' any tax due I. paid within three (3) calondar .onth. a'ter tho docodentOs death, a five percent (5%)
dl.count of the tax paid I. allowed.
PENAL IV:
Th. 15~ tax aane.ty nan-participation ponalty Is co.putod on the total of the tax and Intore.t a'I'.,od, and not
paid b.for. January 18, 1996. the flr.t day aftor the and of the tax aono.ty porlod. Thl. ~on-partlclpatlon
p.nalty I. appealable In the sa.. .anner and In the the .a.e tl.e p.rlod a. you would appeal the tax and Int.r..t
that has be.n alle...d a. Indicated on this notice.
INTEREST:
Inter..t I. charged b.glnnlng with flr.t day 0' dellnqu.ncy, or nine (9) .onth. and one (I) day
fro. the date 0' death, to the date 0' pay.ent. laxe. which bec..e delinquent befo'e Janua'y I, 198Z
b.ar Inte,..t at Ihe rate of sl~ (6%) pe'cent per annu. calculaled at a dally 'ata of .000164.
All lax.. which beca.. delinquent on or after January I, 1~8Z will bea, Inte,e.t at a rate which will va,y "a.
cal.ndar y.ar to calandar y.ar with that rat. announced by the PA Depart.ent of Aevenue. 'h. appllcabl.
Int.,e,t 'at.. for 198Z through 1996 a'e:
VeB' Inte,e.t Aate Dallv Interast fncta, Veal' Into'e.1 Aate Ot"Jlly Inte'ast factor
198Z ZO;( .0005411 1981 .~ .000Z41
I~U 16;( .000438 198a'19~1 Il~ .000301
1984 11:C .000lDl 199Z .~ .000Z41
1935 13:C .000356 1991-199" I~ .00019Z
1986 10:C .000Z14 1995-1996 .~ .000Z41
..Inte,." Is calculated o. followl:
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlc. l'lued aft., Ih. tax beco.e. delinquent will 'eflect an Inl.,.st calculation' 10 flft.en liS) days
beyond Ih. date of Ihe IIIS0"..nt. I' pay.ent Is Nade a't., the Inte,elt Co.putatlon date shown on the
Notice. addlllonal lnte,.,t .u.t be calculat.d~