HomeMy WebLinkAbout96-00523
.;.' .... .... ..... r' '.. .~ .
"
.2)~,,9.4- ,R {}~~
.:l~ a. e .&/Y 1),(,,0'.;1"
9'~~ ;2$7
;&n(/~P~ t./9 ?'E~~ I
r .
-',.'
Ii",.
Rec':"
.J...ll..,
f- --
-~-.,;: ,>),")
~, h. .
_ 11
...~ ., J . ,..j
. ,..1
... h,>; /
-~
I .' ,('_ ~
I,I'~I :J
~".)Us.yff"~ tJ~ MLLs
{!~'/F/l'~ tb. {Ju/ll- 4-us~
".,
~-;'2)/s:JlZi P4 /7t:J/3
1",111",111"""11"11",11,,,11,1,1,,,,1,111,11I
",-,:"", .
.f; .\
",'
. . ." (. ,
. )0
..
.' '
n #'
.1 ~.:. ~
, " .
i-' , /~ '
.
~
I ; ,.
~'
,")
,J
~'. ,
.
J.
\. ".
~. '
~'
~
.{
..
~.- _.-
r--'"O
. - '.. .._--' -~
~J. ~ - ,~,
. .. -... .... '-' '..
!. 1/.'
CO""OHWLAlllt Of PI NHS'tt '-''''''1'
Dl:PAM'HINI Of III.VnM
aUNIAU or INDIVIDuAL IAlllS
DrPI. :aObOI
ttARIUSlURC, IIA 111:1'01t0l
*
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. 21 'I (. ~);~ J,
96122302
06-11-96
'h-lhlllll' II ",
TVPE OF
ACCOUtH
o SAVINGS
IXJ CItECK ING
o TRUST
[J CERTlF.
TO:
EST. or DORIS E CAREV
S.S. NO. 008-09-0710
DATE or DEATH 02-20-96
COUNTY CUMBERLAND
DOUGLAS R CAREV
740 S WEST ST
CARLISLE PA 17013
RENIT PAVNENT AND FORNS
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
PHC BANK tUII provided Ihe Oepllrt..nt with the tn'oreatlon lhted below which hili b..n uud In calculating the
potential ta. due. lhelr record. Indlcat. that at the death of the Ilbove decedent. 'IOU were " Joint owner/beneflctary of thll account.
If you f..l thll Infor.atlon I. Incorr.ct. pl.",. obtain written corr.cllan fro. the fl"""eial institution, attach" copy to thl. for.
.;.. ..'1.........................,... 7-:. :,..~ I' .~.r_:. .:~.,,,';.r'l~....':. I; ~("ftt-..,....~......~...~I.'...f~,."!".,I.....,!!:
Que.tlon. .ay be an.werad by calling 17111 lel.e~tl.
COMPLETE PART 1 BELOW . . . SEE
Account No. 5140430515 D.t.
EshbUshad
REVERSE SIDE FOR
OB-02-88
FILING AND PAVMENT INSTRUCTIONS
Account Salance 480.97
Pe..cent Taxable X 50.000
Anount Subject to l8x 240.49
la. Rat. X .15
Pobnt bl Tax Due 36.07
10 In.ure proper credl t to your account, two
ct) caple. of thl. notice .u.t acco.pany your
paya.nt to the R.gI.ter of Wills. "ake check
payable tal "Register of will., Agant".
HOlE: If ta_ payaents are aade within three
(3) aonths of the dacedent's date of death,
YOU a.y deduct a ~Z discount of the ta_ due.
Any Inhe,.ltanca tnK due will bacoae delinquent
nine 19) aonths after the date of death.
PART
[!]
TAXPAYER RESPONSE
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT BASED ON THIS NOTICE
[CHECK ]
ONE
BLOCK
ONLY
A. ~ the above Infora.tlon and taK due I. correct.
1. You ftay chaos. to re.lt pay.ont to the Regl.tor of wills with two caples of thl. notice to obtain
. discount or avoid Inter..t, or you .ay check bo_ "A" and return this notice to the R.glst.r of
Wills .nd an official a..ess.ent will be Issuod by the PI Depart.ent of Revonue.
B. c=J the above ....t has been or will be reported and taM p.ld with the PennsYlvania Inheritance TaM r.turn
to b. filed by the decedont's ropre.entatlvft.
C. c=J the above Infor.atlon Is Incorrect and/or debt. and deduction. wer. paid by you.
You au.t coaploto PARI ~ and/or PARI ~ below.
If you indicata a diff....nt tax ..at., pl.as. state you..
...lationship to d.c.dent:
DFFICIAL USE DNLV 0 AAF
PA DEPARTMENT OF REVENUE
PART
~
TAli'
LINE
RF.TlJqN . ~nMPIlT.TTnll n~
1. Dat. Establish.d 1
2. Account Salanc. 2
3. P.rc.nt Ta.abla 3
4, Anount Subj.ct to Tax 4
5. Dabts and D.ductions 5
6. Anount Taxable 6
7. Tax Rat. 7
8, Tax Du. 8
TAY nN .lnTNTnDIJ!'T Ar.rnIlNT!' P"!'
1
2
X 3
4
5
6
X 7
8
DEBTS AND DEDUCTIONS CLAIMED
. ~.._..- .---.. _..
PART
-~
DATE
PAID
PAVEE
DESCRIPTION
AMOUNT PAID
I
TOTAL IEnta.. on Line 5 of Tax Conputation)
I
I
I
I
$
d.cl.... th.t tha facts 1
and baUaf.
have raport.d aboya .... trua, correct and
HOME (6/.2.) ;;-;rs-- 5r:. 75-
WORK ('//'/) %;(7- S7.?.2
T lCOHO~~ ~UM
GENERAL INFORMATtON
1. f' AlI.URE TO RESPOND WILL RESULT IN AN Off ICJAl TA)C ASSESSHENT ..IIh "1'1111"'111_ Jnhru' hUMd on In'oraatlon
lullaltt.d by the flnllOchl Institution.
1. Inh.rlt"nea t.. Ilaco... dellnquant nln. lIIIonthl ,,'hr th. duartan", d"l. of 11...th.
S. A Joint .ccount I, huhl. .".n t"ough Ih. daeadanl', n.... ...'" IIdtled a. n ,u,lhr of ton...."I.nc..
't. Atto,"h 11ncludlnll thou hald bat....n hUlbMd and wlr.1 which Iha dacadant I'ul In Joint n"... ..llhln ana ya'" prior to
dallth .,. fulh "'ubi. .1 '"mlfa,..
~. Aecrunt. ."abll,hed Jointly b.t.....n hUlband and ..If. lIIIor. Ihan on. .....r vrlor to d..th ar. not '...bl..
b. A(Cf'unt. "aid by " dacadant "In trult 'or" "nother or oth.,. lIt. t"."hl. fully.
REPORTING INSTRUCTIONS - PART
1
- TAXPAVER RESPONSE
I. 1I10CK A - If tha InlGra.tlon and to,pulatlon In the notlc. "r. corr.ct nnd d.ductlon. 8r. not b.lng clal.ed, plac. an "M"
In block "A" of Part I or the "'a.peY8r R..ponu" nctlon. 51gn two copi.s IInd sub. It tha. with YOU" check for the a.ount of
tn to the A.ghte,. of Willi of the county Indlcllt.d. Ih. IIA Oapllrt..nt of Aa",.nu. will Inue IIn offlcllll lIu.....nt
Ifor. REV'I\~a [X) upon r.calpt of the r.turn fro. the R.glst.r of Wills.
Z. BIOCIC B - If the ....t sp.clfl.d on thl. notic. h8' b..n or will be report.d nnd tall paid with the P.nn,ylvanla Inharltanc.
'8M Raturn fll.d by the d.cadant'. r.pr...ntatl",., plllc. IIn "MOO In block "BOO of Part I of the "Ta.pay.r A..pon.... s.ctlon. Sign on.
copy and r.turn to the PA Oepart.llnt or R.venu., Burllllu of IndlvldUlI1 Tn..., Dept ~80601, ttarrhburg, PA I1IZ.II-0601 In the
.nv.lop. providad.
S. BI-OCK C - 11 the notice Infor.atlon h Incorr.ct and/or d.duction. ara being dlll.ad, chllck block "C" find co.pht. Parts Z and S
::.:cor.1ln; t:. .....1 Ir.a......;tl,..r.. 1..1.;,... ~:.n t\of':! C(..1111 hnt! .wal. ttl'Ja with YOU" CI.t1Ck I..r lnli r.::I<....D\ of lbM payabltl to thl Registllr
rf will. of the county Indicated. Tha PA Dlpartaent of Re",.nua will II.ue an official a..el..llnt Ifor. REV-I\~.11 EX) upon racelpt
uf the raturn fro. thll Reght.r of t,uUs.
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1. Entar
NOTE:
the data the account orl;inally was e.tabll.hlld or tltlad In the .annar ..I.tlng at data of daath.
For a daclldant dying aft.r IZ/IZI.IIZ: Accounts which tha dac.dant put In Joint naaas wJthln ana CI) yllar of d.ath are
ta.abl. fully a. tran.f.,... Ilowev.r, th.r. h an ..cluslon not to ..c.ad $3,000 pllr tranlfarll. regardless of thll valu. of
thll account or the nu.bar of account. hald.
()()
If a doubl. a.tariSk (..) epp.ars b.forll your first naa. in the addr.s. portion of this nOlle-,
already hu bun d.ducted fro. the account balanc. as r.port.d by the financial In.tltutlon. .
the .s;,OOO .1I~l~'~bn
I'. f
,
l. Ent.r the total balance of the account Including Jnt.r..t accrued to the data of d.ath.
3. Th. p.reant of the account that II lauble for .ach lurvivor Is d.t.ralned as follow.: I .-:
A. Th. perc.nt tallable for Joint a.,.ts .stablllhed aor. than on. y.ar prior to the d.clld.nt', d.ath: I.
OIVIDED BY TOTAL HUMBER OF
JOINT OWNERS
ElIa.pl.: A Joint as..t r.glst.r.d
I
'..1\
DIVIDED BY TOTAL HUMBER OF X 100 . PERCENT TAXABLE
SURVIVING JOINT OWNERS
In the na.. of the dec.dent and two oth.r p.rson..
.'2
I OIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z ISURVIVORS) . .167 X 100
16.72 (TAMABLE FOR EACH sURvtvbA)
. . .
B. The p.rcent tallable for al..t. cr.at.d within on. y.ar of tha dacedent's death or accounts ow~.d by Ihe'~c.dent but-h.ld
in tru.t for another IndlvlduaIC.) (trust ban.flclarl..):
I DIVIOED BY TOTAL HUMBER Of SURVIVING JOINT
OWNERS OR TRUST BENEfICIARIES
X 100 .. PERCENT TAMABLE
[lIaapl.t Joint account r.gilt.red in the na.. of the dlcedent Rnd two other par.on. and ..tabllshad within on. Yllar of d.ath by
the dllc.d.nt.
1 DIVIDED BY Z ISURVIVORS) . .50 X 100 \O~ (TAXABLE fOR EACH SURVIVOR)
..
S.
The aeount subJact to tax Illn. 4) Is det.ralned by aultlplylng the account balance (line Z) by the p.rcent ta_abl. (line 31.
Ent.r the totel of Ih. d.bt. nnd deductions llst.d In Part 3.
':';~: ~.~~t ~4":::'~~.. ::;.1'; .::.~ :... ....;.::.1.-;... ~. ....;;........::.'" .;.. .;....t.. 40...; ,;..,;...:.~:.."I 0::".. ~) f.,;;1.o .r.. .."......t x..ej,;,.:.t ." ...... ;:;.-..1
Ent.r the a~proprlat. ta. rat. (l}ne II as d.t.rainlld below.
7.
A. For dat.. of d.ath occurring aft.r 6/30/94, the ta. rat.. for transfers to spouses are as follow.:
I, Oat.. of d.ath on or aft.r 1/1/9~ and before 1/1/9\ the rate Is 3~.
Z. Date. of d.ath on or aft.r 1/1/9\ transf.rs to spou.a. will b. talled at 02 ta. rat..
Not.: for dates of death prior 10 1/1/9~ tran.fars to spou.es ar. lallable at 62.
B. Tran.fer. to lin.al d.sc.ndants Including father, aother, lon, daughter, grandchlldr.n, .on-In-Iaw,
daught.r.ln'law, st.pchlld and Ih.lr I..ue ar. ta_abl. at .1. p.rcent (62).
C. Tran.f.rs to all olh.rs Including brother ~llt.r, unci., aunt, nephew and nl.c. are te_able at fifteen percent 11\21.
D. If you chang. the tax rat., pl.a.. .p.clfy your relatlon.hlp to the d.c.dant In the er.a provld.d.
8. The a.ount of tall due Cllnll .II) I. d.t.raln.d by aUltlplylng the allount tallabl. Illn. 6) by tha lall ral. Cllnll 1).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowabl. d.bts and d.ductlon. are d.t.r.ln.d as follows:
A. You l.gally are re.pon.lbla for pay..nt, or the ..tat. IUbJect to ad.lni.tratlon by a p.rsonal r.pre..ntatlv. 11 Insufflcl.nt
to pay Ih. d.ductlbl. II....
B. You actually paid the debt. after d.ath of the dec.d.nt and can furnish proof of pay..nt.
C. D.bt. being clal..d .u.1 b. il..lz.d fully In Part 3. If additional spac. Is need.d. us. plain paper .II I/Z" . II". Proof of
pay..nt .ay b. raquast.d by the PA Dapart.ant of Rav.nu..
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. TDDI (717) 772'2252 (HEARING IMPAIRED ONLY)
/':J'II~ . j
BUREAU Of INOIVIOUAL TAXES
IN1I(AIlANC[ 111I DIVISION
OCPT. t'D~Dl
HARRISIURC, PA 1111a-0.01
DOUGLAS R CAREY
740 S WEST ST
CARLISLE PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
~*
NOTICE Of INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR OISALLOWANCE
or OEOUCTIONa. AND ASSESSHENT Dr TAX ON
JOINTLY HELO OR TRUST ASSETS
.".IUI II II' lll.'u
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN/DC
ACN
It -25-96
CAREY
02-20-96
21 96-0523
CUMBERLAND
008-09-0710
96122302
A"ount R...ltt.d
DORIS
E
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..
RE-V:is4-i-EX--AFP--foi-:96i------------------------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 11-25-96
ESTATE OF CAREY
DORIS
E DATE OF DEATH 02-20-96
COUNTY
CUMBERLAND
FILE NO. 21 96-0523
TAX RETURN WAS:
S.S/D.C. NO. 008-09-0710
(X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST AroSET INFORMATION
FINANCIAL INSTITUTION, PNC BANK
ACN
96122302
ACCOUNT NO.
5140430515
TYPE OF ACCOUNT, () SAVINGS (Xl CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 08-02-88
Account Balance
Parcant Taxable X
Amount Subjact to Tax
Dabts and Daductions
Taxable Amount
Tax Rata X
Tax Due
TAX CREDITS:
PAYMENT
DATE
07-02-96
RECEIPT
NUMBER
AA1465l0
480.97
0.500
240.49
.00
240.49
.15
36.07
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."
DISCOUNT (+)
INTEREST (-)
.00
AMOUNT PAID
36.07
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
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" ( CRI, YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )
36.07
.00
.00
.00
PURPOSE Of
NOTtCE 1
PAvttEHTI
REFU4D (CA) I
To fulfill the requlr...ntl of Section 2140 0' the Inheritance and E,tete Tax Act, Act ZZ of .9'1. (7l P.S.
S.ctlon 2'1..0),
D.tach the top portion of this Notice end lutHllt with your pey..nt to the Raghter 0' Willi printed on the
tev.r.. .Id..
~- Kak. check or .oney order payable tal REGISTER OF WILLS, ACENT.
All pay.~t. recalved ,hall flrlt ba applied to any Int.ra.l which ..y ba dua, with any r...lndar applied to the ta..
i r.fund of a tax credit, which wa. not requeltad on the tax r.turn, ..y ba raqua.tad by co.platlng an "Application
for R.fund of Penn.ylvanla Inh.rlt~. and E,tat. rax. (REV-Ill]), Applications ar. avalllbla at the OffiCI of
the Raglltar of Willi, any 0' tha 2] Ravenue D..ttlet Offlc.. or by calling tha spacial Z4-hour anlwarlng ..rvlca
nuabar. for for.. ord.rlngl In P.nn.ylvanl. 1.100-362-2050, out.ld. P.nn.ylvanla and within locel
H.rrl.burg .r.e (717) 7'7-'D~, TOO' (717) 772-2252 (He.rlng I.p.lred Only).
OBJECTIONS I Any party In Int.r..t not ..tl.fl.d with the appral...ent, allowance Dr dl.allowanc. of d.ductlon. Dr ........nt
of tlX (Including dl.count or Inter..t) .. .hown on thl. Notlc. .ay obj.ct within .lxty (60) day. of r.c.lpt of
thlt Notice by:
.&wrlttan prot..t to the PA OIPart..nt of R.venue, Board of App.al., Olpt. 211D21, Harrl.burg, PA 17128.1021, OR
.-.I.ctlng to havI the .atter d.t.r.lned at the .udlt of the ICCount of the p.r.on.1 r.pr..antatlve, OR
..89P..1 to thl Orphan.. Court
ADttIN.
ISTRATIVt:
CORRECTIONS:
DI5COUHT:
PENALTY:
INTEREST I
F.ctu.1 .rror. dl.coverad on thl. ........nt .hould b. .ddr....d In writing tal PA D.part..nt of R.v.nu.,
Bur.au of Indlvldu.1 T...', ATTN: Po.t A......ant R.vlew Unit, DEPT. 210601, Harrl.burg, PA 17121-0601
Phon. (717) 7'7-6505. 5.. page 5 of the bookl.t "In.tructlon. for Inh.rltanc. Ta. Rlturn for a R..ld.nt
D.cedent" (REV.1501) for an .xplanatlon of adelnl.tratlv.ly corr.ctabl. .rror..
If any ta. due I. p.ld within thr.. (3) cal.ndar .onth. .ftar the dac.d.nt'. d.ath, . flv. p.rc.nt (5~)
dl.count of the t.x paid I. allow.d.
Th. 15~ t.. .an..ty non-participation p.nalty I. coaput.d on the tot.1 of the t.. .nd Int.r..t .......d, and not
p.ld b.for. January II, 1996, the flr.t day after the Ind of the ta. aan..ty p.rlod. Thl. non'p.rtlclpatlon
pen.lty I. .pp..I.bl. In the .... .ann.r and In the the .... tl.. p.rlOd a. you would app..l the ta. and Int.r..t
th.t ha. b..n .......d a. Indlc.t.d on thl. notlc..
Int.r..t I. charged beginning with flr.t day of d.llnqu.ncy, or nlnl (9) .onth. and on. (I) day
fro. thl d.tl of d..th, to the data of ply..nt. T.... which b.ca.. d.llnqu.nt b.for. January 1, 1912
b..r Int.r..t at the rat. of .1. (6~) p.rc.nt p.r annua c.lculat.d .t a dally rat. of .000164.
All t.... which b.c... d.llnqu.nt on or aft.r January I, 1912 will b.ar Int.r..t at a rat. which will vary fro.
cal.ndar year to c.l.nder year with th.t rat. announced by the PA Dlpart..nt of Ravlnue. Thl appllcabl.
Int.r..t r.t.. for 1912 through 1996 ar.r
Y.ar Int.rut Rat. Dally Int.rut F.ctor V..r Int.rut Rat. Dally Inter..t ractar
19112 2'~ .0005U 1917 .~ .DDDZU
1915 IU .000431 1911.1991 IU .000501
1914 IU .Doo3DI 1991 .~ .DOOl"7
1915 In .DDD3!t6 1995 -1994 7~ .GD019l
1916 I'~ .000274 1995.1996 .~ .000247
ulnt.rut I. calculated a. followll
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.-Any Notlca I..~d aft.r the tax b.co", d.llnquent will r.fl.ct an Int.r..t calculation to flftean (151 day.
b.yond the data of the .......ant. If p.y..nt I. .ad. aft.r the Int.r..t coaput.tlon data .hown on the
Notice, .ddltlon"l Int.r..t IN.t be calcul.ted.