HomeMy WebLinkAbout96-00372
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1. FA1lURE TO RESPONO WIll RESULT IN .)1 OffICIAL TAX ASSESSHENT .lth ....Iubl. Inl....1 .."d on Inf.,..tlon
,ue.ltted by the "nancl.l Inllltutlon.
2. Innerltance tax baeo... delinquent nine aonthl a,t.r the decedent" data of d..th.
S. A joint account I. taxDbI_ avan thOUgh the decedent's n... wa. added a. . ..tt.r of convenience.
~. Account. (IncludlnQ tha.. held batw..n husband and wlf.) which thl d.eadent put In Joint n...1 within one y..r prior to
d.ath .r. fullY taxable a. tranlf.r..
5. Account. 'Itebllshed JointlY b.tween husband and wlf. .or. than one y..r prior to d.ath .r. not ,..Rbl..
6. Account. held by a decadent Rln 'ru.l forR anothar or oth.r. ar. t..abl_ fully.
GENERAL INFORMATION
REPORTING INSTRUCTIONS - PART 1
_ TAXPAVER RESPONSE
I, ILOCK'. If tho Inf.,..tlon and coooul.tlon In tho n.tlc. .,. c.".ct and d.ductlon, .,. not b.ln. c..I..d. ..oe. .. ...
In block ... .f ..,. I .f tho .T....Yor ...pan". "ctlon, Sign I.. c..I.. and .ub.1t th" .lth you, ch.ck f.' tho ......t .f
tax to the RaQlltar of Willi a. thl county Indlcatad. The PA Dlpart..nt of A.venue will 1,lu, an o,'lclal .......ent
(For. REV-1S~I EX) upon rac.lpt of the r.turn fro. tha R.glstar of Wills.
2. ILOCK I . If tho ..... ..aclfl.d on thl. n.'lc' h.. b.on ., .1'1 b. ,...,t.d and I.. ..Id .Ith tho .ann.yl...I. Inh.,I'..c,
T.. ,,'u,n fll.d by tho d.c.d..'" ,..,...n'.'l... .I.c, .. .X. In bl.ck .1. .f ..r' I .f Ih. .T....y., ....on,.. ,.c'lon. 51.. .n.
c..y and ,,'u,n .. tho .. D...,..on' .f ...onua. lu"au .f Indl.ldu.1 T...'. Dapt 21'.'1. H."I.bU'.. .. 111'".'.01 In tho
~alope provided.
S. ILOCK C . If ,h. no'lc, Inf.,...I.n I, Inc."'c' ..d/.r d.ductl.n, .,. b.lng cl.I..d, ch.ck b'.ck 'C. and c...I." P.,t. , ..d S
acc.,dln. t. tho In..,ve'lon, b.I... 51.. t.. c.. I., and .ub.I' tho. .Ith your chock f.r tho ..ount .f t.. ..y.bl. .. .h. ...I,t.,
.f "1\10 .f tho coun" Indica',., Tho.. 0.,.".... ., ....~,. .111 I..u, "n .H'elol .......-, ,.... 'E'J.IS.' EXl v"a. "'''.'
of the raturn fro. tha Raglstar of Willi.
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Entar the data tha account originallY was altabllshed or titled In tha .annar oxlstlng at data of doath.
HOTE; For a dacedant dying aftar lZ/IZ/IZ: Accounts ~hlch tha dacadent put In JoInt naaal within one (1) y.ar of daath ara
taxabla fully al transfers. Howaver. thera Is an oxcluslon not to axceed SJ,OOO per transfarea ragardl.s, of tha valu. of
the account or the MU8bar of acCQU"lt. held.
If a doubla altar Ilk (~.) appaar. bafora your first na.. In tha addra.s portion of this notlca, the SJ,OOO axclu.lon
alraady ha. ba.n daducted fro. the account balanc. a. reportad by the financial InstitutIon.
Z. Enter the total balanc. of tha account Including Interest accruad to the data of death.
J. TtA percent of tha account that Is taxabla for aach survivor Is d.tar.lned al follow'l
A. The p.rcent taxabla for Joint als.ts a.tablllh.d .ora than on. year prior to the decadent's d.ath:
1 DIVIDED IV TOTAL ~BER OF
JOINT OWNERS
Ex88Pl.: A Joint as.at realst.red
I DIVIDED BV J (JQINT OWNERS) DIVIDED BV Z (SURVIVORS) . .167 X 100 . 16.7X (TAXAILE FDA EACH SURVIVOR)
DIVIDED IV TOTAL NUKIER Of X 100 . PERCENT TAXABLE
SURVIVINC JOINT OWNERS
In the n8lla of the d.cadent and tva oth.r p41rlonS.
I. Th. ..,c..' .....,. f.r .,.... c,..t.d .I.hln ... y.., .f tho d.c.don". d..th ., accoun" ..... by tho d.c...n' bU' h.ld
In tru.t for another IncUvlduaU.) (tru.t baneUclarl..);
I DIVIDED IV TOTAL NUHIER OF SURVIVING JOINT
OWNERS OA TRUST BENEFICIARIES
X 100 . PERCENT TAXABLE
[xaaplel JoInt account realst.r.d In the n... of tha dacedant and two other persons and astabllshed within one year of daath by
the decedent.
I DIVIDED IV Z (SURVIVORS) . .SO X 100 . 50jC (JAUILE FDA EACH SURVIVOR)
4. The.-ount subJ.ct to tax Ulna It) Is d.teralned by IIUltlpIylng the account balanca (line Z) by the p.rcent taxabl. (1lne l).
5. Ent.r the total of the d.bt. and deduction. lIlted In Part 3.
.. Tho aaoun' .....1. "In. .) I. d...,.ln" by .ub.,ac'ln. tho d.b.. .nd d.due.l.n. '11n. 5) f'" 'ho ...un' .ubj.c. .. ... '11n. .).
7. Entar tha aDProorlata tax rat. (line 7) a. d.tar.lnad b.low.
A. For dat.. of daath occurrIng aft.r 6/30/'94, the tax rates for transfars to IPOUS" ar. as follows I
1. Datal of daath on or after 7/1/94 and bafor. 1/1/95 tha rat. Is l~.
Z. Dates of da.th on or aft.r 1/1/95 tranlf.rs to spousal will ba taxed at OX tax rata.
Not.; For dates of d.ath prIor to 7/l/9ft transf.rs to spous.. ara taxabl. at 6~.
I. Transf.rs to lln.al descendants Including fathar, .other, son. dau;hter, grMdchlldran, son-In-l"',
daughter.ln-lew, stepchild and thalr Issu. ar. taxable at six parcant (6X).
C. Tranlfars to atl oth.rs Including brother, .t.tar, uncle, aunt. naphaw and nlac. are taxable at flftaen parcant (15X).
D. If you changa tha tax rat., pleasa spaclfY your r.latlonshlp to the decadent in the araa provided.
I. Th. aaaunt of tax due (lln. 8) Is dater.lnad by aultlplylng tha a.aunt taxabla (llna 6) by the tax rata (lln. 7).
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allowabl. dabts and deductions are datar.lned al follows:
., You 1...lly .,. ,..pan,lbl. f.r ..y..... .r ,ho ....t. .ubjoe' t. ...lnl..,..lon by . ..,.on.1 ,..,.......1.. I. In..fflclan'
to pay the deductlbl. It....
I. You actually paid the dabt. aftar d.ath of the dec.dent and can furnlsh proof of pay.ant.
C. D.b'. b.ln. cl.I..d au.' b. It..lz.d ful'y In ..,. S. If .ddltl.n.' ,..c. ., n....d. u,. .l,'n .oo., I 1/2. . II., .,..,.,
pay.ant .ay b. r.quastad by the PA D.part.ent of Re~anue.
TAXPAYER 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. TDDI (717) 772-2252 (HEARING IMPAIRED ONLY)
REV-lSIoB EX AFP 112-ClSl*,
C~IrNlA'lH l')I 1,,~VIV'NU
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NOTICF. or INHr.RITANCF. TAX
ArrRAISF.NF.NT t AI.LOMANCF. OR OISAl.I-OMANCF.
or OF.DUCTlONS t. AND ASSI:SSNF.NT or TAX ON
JOINT\.Y .F.I.D OR TRUST ASSI:TS
DATE Ob-\1-Cl6
ESTATE or surru
DA\SV
A DATE or DEATH \2-28-95
COUNTY
CUMBERLAND
riLE NO. 2\ 96-0372
S.S/D.C. NO. 205-\2-3381
ACN
96\\2573
REMIT PAYMENT TO:
REGISTER or WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA \10\3
MARGARET S KEEVER
4603 HAMPDEN AVE
CAMP HILL PA \701\
A"ount R...Hi.d
, ~
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
R-EV:iSiiS-Eif.AFii-fi1i:9Si---------.---------------.-----------------------.--.-------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 06-17-96
ESTATE OF SUFFEL
DAISY
A DATE OF DEATH \2-28-95
COUNTY
CUMBERLAND
FILE NO, 2\ 96-0372
TAX RETURN WAS,
S.S/D,C. NO, 205-\2-3387
IX) ACCEPTED AS FILED I ) CHANGED
JOINT OR TRUST ASSET INFORMATION
ACN
96\12513
FINANCIAL INSTITUTION: DAUPHIN DEPOSIT BK & TR CO
ACCOUNT NO,
0082769397
TYPE OF ACCOUNT, I) SAVINGS I 10 CHECKING I ) TRUST I ) TIME CERTIFICATE
DATE ESTABLISHED 05-19-92
Account Balance
Pe~cent Taxable X
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate X
Tax Due
\'293,10
0.500
646.55
.00
646.55
.06
38,79
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,"
TAX CREDITS:
------------~-----------_.-----,
II DISCOUNT 1+) AMOUNT PAID I
INTEREST (-) \
l__~_-----_J._-- J
.00 38, 19 \
I
L..,
38,79
,00
PAYMENT
DATE
05-06-96 I
\
RECEIPT
NUMBER
AA\128\2
I
J
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1._..._ _.__~----~---~---'--------.......---~-
I TOTA~~EDIT i
;~~ANCE OF TAX DUE!
INTEREST AND PEN. I
I
TOTAL DUE I
IF rAID AFTER THIS DATE, SEE REVERSE FOR CALCUI-ATIDN OF ADDI1IOHIIC'INTEREST, . '
I IF TOTAL DUE IS LESS THAN .1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREon" I CR1. you HAY BE DUE · REFUND.
SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIONS. 1
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P,lVMENTt Detach thl! top portion of this Hotlu end sutMllt w1th your Plly.ent to the A.gllh,. of Wills prlntlld on the
rav.r.. ,Id..
.. Hah cheCk or .oMV order PlYabla to~ MeISTER Of WILLS, ACENT.
All plly.-ntt r.clllvlld shell flr.t ba applied to any lnt.r..t which ..y ba due, with any r..lllnder BPPl111d to the tllM.
To fulfill the r.qulr..ent. of Section Zl~O of the l~rltanc. and [st.t. '.M Act, Act ZZ of 19'1. (72 P.S.
section U~D).
PUAl'OSE OF
HDTlCE1
REFUND ltAls A r.fund of II ta. credit, which WIl' not r.qua.tad on ~ taM return, II.Y ba requelted by co~l.tlna an -Appl1clltlon
for R.,Lnd of p.mlvlvanla Inhlrltancll and Estill. Tu" (REY-lSU). Applications .r. IIvlll1l11bla at the Offlc:e of
tM Allght.l" of willi, any of tt. U R.v~ District D,lle.. or by ceUlng ttMi ~lal 2:4-hour an....r1ng ..rvlc:e
......rs for for.' ordering I In pennlY!vDnle l-aOo-s6z-zasa, ouhldll P.,.",nlvenlll and within loeal
Harrllburg .r.a (717) 7al-eO~, TOOl (717) 112-22S2 (H..rlng lap. Ired Only).
OBJECTIONSI Any p.rty In Int.r..t not ..tl.fl.d with the appr.I....nt, .llowanc. or dl..llowance of deduction. or .......ent
of tllX (including dhcCM6lt or Int.r..U as IhDWl on this Notice ..y obJ.ct _Ithln .hty (60) d.y. of rec.lpt of
this Notice by:
--wrltt.n prot..t to the Pi Oep.rt.ent of Ravenu., &oard of App.al.. O.pt. 211021. Harrl.bUrg. PA 1712&-1021. OR
--.lectlng to have the ..tt.r d.t.ralned at the audit of the account of the p.rsonal r.pr..ent.tlv.. OR
__appeal to the Orphan" Court
ADttIN-
ISTRATlVE
CORRECTIONS:
Factu.1 arror. discovered on this ........"t .hoUld b. addr....d In writing to: Pi Olapart.ent of R.venu..
aur.au of Individual Tax." ATTMI Po.t A.....eant R.vlew unit. DEPT. Z10601, Harrl.bUrg. PA 111ZI-0601
Phone (111) 181.6505. s.. page ~ of tne bookl.t Rln.tructlons for Inh.rltance Tax R.turn for a R.sldent
o.cedentR (REV-1S01) for an explan.tlon of &d.lnl_tr.tlvely correctable error..
If any tax due Is plld within three (3) c.l.nd.r eonthl aftar the dec.dent'. d.ath, a flv. parcent (5%)
dllCCM"t of the talC p.ld Is allowed.
The 15% to ..-.ty non-participation penaltY Is COllPUted on the total of the tu and Inter..t ......ed. and not
paid before Janu.ry 18, 1996, the first day aft.r the and of tha tax .-na.ty period. This non.partlclp.tlon
panelty I. app..l.bl. In the seas aanner and In tha the .... tl.. period a. you would appeal the t.x and Intar..t
that ha. baen ..I...ad a. Indlc.ted on this not lea.
DISCOUNTI
PEHAL TV 1
INTEREST I
Intera.t Is charged bealnnlng with flr.t d.y of dall~y, or nlna (9) .onth' and ana (1) day
frOll the data of death, to the data of pay..nt. Tax" which bac.. dallnquent before January 1, 1982
b.ar Intar..t at the rat. of .Ix (6X) p.rcent p.r annu- c.lculat.d .t a dally rat. of .000164.
All taxe. which bee... delinquent on or .fter January 1, 1982 _Ill blar Int.ra.t at a r.t. which will vary fro.
calandar year to calendar yeer with that rat. announced by the PA nIPart..nt of Rlvenu.. Th. applicable
Intere.t rat.. for 1982 through 1996 ar.:
V.ar Int.r..t Rat. Oalh Inter..t ractor Vaar Int.r..t R.t. Oally tnt.r..t Factor
19U 20X .OOD~I 1987 'X .000241
191] 16X .OOD08 1988-1991 llX .ooosal
1'" 11% ,OOD501 ..., 'X .000241
1985 UX .ODO]Y. 1995-1994 7X .000192
1986 lOX .000274 1995-1996 'X .00OZre7
--Internt Is calcu1et.d .. follows I
IIlTEREST = BALANCE OF TAX UNPAID X NUKBER DF DAYS DELINQUENT X DAILY INTEREST FACTOR
,--Any Notice Issued aft.r the tax b.CD." d.lInquent will r.fl.ct en Inter..t calculation to flU..n ClSJ days
b.Yond the det. of the .......ent. If pay.ant Is .ade .ft.r tha Intar..t co..,ut.tlon data ,hawn on the
Notlc., additional Int.r..t .u.t ba calculated.
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