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CD""DNWI Al 11101' PI.NNSVlVAN!A
DLPAAUlI.NI or RrV[NUI
BUR[AU 01' INDIVIDUAl IAXI S
Dr111. lllObOI
IIAAAIS!lURG, IIA 1I1ill-ObOI
BRETT J
26 PINE
ENOLA
WINGARO
RIDGE CIR
PA
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INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. 21, 'ie. ,;J'J.3
96t25996
07-0',-96
'1..\\.1111" 1I '"
TYPE OF ACCOUtlT
EST, OF EARL S WINGARD
S,S, NO, t72-36-0263
OATE OF DEATH 03-23-96
COUNTY CUMBERLAND
~~.J SAVINGS
r~.~ CltECtONG
[X] TRUST
C CERTIF ,
17025
REHIT PAVHENT AHD FDRHS TD:
REGISTER OF WILLS
CUMBERLANO CO COURT HOUSE
CARLISLE. PA t7013
HARRIS SAVINGS BANK hIlS pravldlld thll Dllpllrt.Utnt with thll Infarllllltlan Ilstod blllaw which hI" boon und In cnlcu18tlng tho
potontial telC dUI, Th.lr recards IOdICllh thnt ftt tho dOllth of tho Ilbovo "lIcadent, you !olllrll II joint owner/benllflclllry of this IIccount.
If you flllll thIs lnfor"'"tlon Is I~epf.rpct, plllllSO obtllln wrlttlln corroctlon fro", tho fl""ncI1l1 Institution, IIttnch II COpy to this for.
nnd rllturn it to tllll nbove addross: -rhis Ilccount Is (f..Rblll In Rccordanco with thll 1nhllrltit"clI 11\_ lllws of thll Can"onwealth of PonnsvlVllnla.
aUII~tlons .a, bll IInswsr.a by calling till' /~/'o~ll.
COMPLETE PART 1 BELOW M M
Account No, 09-66-275246
Account Balance
Percent Taxable X
Anount Subject to Tax
Tax R.te X
Potential Tax Due
PART
[]
.,
[ CHECK ]
ONE
BLOCK .,
ONLY
c,
M SEE REVERSE SIDE FOR
Dote 09-t6-95
Established
FILING AND PAYMENT INSTRUCTIONS
To Insure proper crodlt to your account. two
ell cop Ills of this notlco ~ust /lcco~p"ny your
pllyRent to thll AlIglstor of Wills. ""~II chock
paYllbl1l to: .'Rogister of lUlls. Agllnt",
10.298,34
tOO,OO
to.298,34
,06
617,90
TAXPAYER RESPONSE
RESULT IN AN OFFICIAL TAX ASSESSNENT BASED ON THIS NOTICE
NOTE: If III_ pllyMllnts nre ~8do within 'hrllo
131 Months of tho dllcadent's dllt. of doath,
YOU aay dllduct ft S% discount of thll tSK dUll,
Any InherltllnCII tnK dUG will boc~"'1I dllllnqUllnt
nino IIJI aonths aftor tho dllte III dallth.
, Thll IIboVII InforGlItlon find tl!l_ due Is conllet.
1. You "'"Y choOSII to rll"lt pAy..nt to the Roglster of wills with two cop Ills of this notlclI to obtain
II discount or avoid Intllre,t, or you "'ay chock bo_ "A" Bnd return this notlc. to tho Register of
wills and /In official assaSsNont 101111 bo Issuod by thll PA Cllparteent of RovonuG.
~ Thll IIbova assllt has ba.n or will bo reportad And tllK paid with the Pllnnsylvnnln InhorltAnce IllK return
to ba fllod by tho docedent', rllproSllntlltlva.
c=J Thll above Infor~ntlon Is Incorrect and/or dllbts IInd deductions wllre paid by you.
You NuSt co_plllte PARI ~ nnd/or PART ~ bolow.
If you indicate a different tax rat., plasse state your
relationship to decadent:
OFFICIAL USE ONLY 0 AAF
PA DEPARTMENT OF REVENUE
PART
~
'!~.v.
LINE
P.E,!,I"p'~! .. ,=~~~II'1".^,T!"~ C'~ r,.~ f:'~ I~~~T ITp'I_I~,,!, .^.~~nll~T~
1. Date Established
2. Account Balance
3. Parcant Taxable
4, Anount Subject to Tax
5. Debt. and Deductions
6, Amount Taxable
7. Tax Rate
a, Ta)( DUB
PART
~
DATE
PAID
PAYEE
r.~~
1
2
3
4
5
&
7
8
1
2
3
4
5
6
1
8
DEBTS AND DEDUCTIONS CLAIMED
x
x
DESCRIPTION
AMOUNT PAID
I
TOTAL IEnter on LinB 5 of Tax ConputatlonJ
facts
$
GENERAL INFORMATtON
1. fAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT with 1I'lpllulll. Int.rut bUild on Inforlultlon
'ub.lthd by the 'Inanclal In.'llutlon.
z. Inh.rltanc. I.. baeoe.. d_llnclu."I nln. 11I0"1111 "'hr the lleclltJunl', Ihtt. of dill'll".
3. A Join' 11[(0001 Is t"ubl. eVil" though th" ".cAd.nt', nn.. "". ,"lded "1 "."tlu 0' ConY."III",.,
ft. Accounts I Including thou h.ld bllt",.." hu.bnnd nncl w!f.) which I". .'llc.uhmt flul In Joint n,lll" within on. 'fur prior to
d..th ft.1I fullv I...bl. ft. tran,r.r..
!i. ACCOUf>h .,tabllsh.d Jointly bllt"..." hu.bllnd ,md wlf. lIlor. 11111" nn. VII"" prior 10 IInth IIr. nol hI."blll.
6. Acet.unh held by " iI.nil.."! "In tru.t for" ""oth.,. or othen nr. ("ubi. fulh,
REPORTING INSTRUCTIONS - PART
t
- TAXPAYER RESPONSE
I. BLOCK A . If Ihll In'or.llt1on and co.putatlo" In the notice are corr.ct Md daduction. lire not b.lng clal.ed. place on "X"
In block "A" of Part I of the "'a_payer Response" sactlon. Slun two caples and subelt thee with your check for the a.ount 01
ta_ to the Reglsler of Will. 0' the county Indlcat'd. The PA Ceparteent 0' Revenu. will I..ua an official as......nt
(For. R[V-I~~a [XI upon rac.lpt 0' the r.turn Iroa the P.gl.t.r 01 Will..
Z. BLOCK a . If thu a..et .p.clflod on thl. notlc. ha. b.an or will bo report.d and ta. paid with the Pennsylvania Inh.rllanc.
Tax Return fll.d by the d.c.d.nt.. r.presentatlve. plac. an ")C" In block "B" of Part I 01 the "'a. payer R.spon.... ..ctlon. Sign one
copy and r.turn .0 the PA Departaant of Revenu.. Bur.au of Individual 'a.... D.pt ;80601. Harrisburg. PA 11118-0601 In the
envelope provided.
3. BLDCK C . II the n~tlca Infor..tlon Is Incorract and/or deduction. are being clala.d. check block "C" and coaplate Part. 1 and 1
.;.:,;.... ;::!;:. ~.. ~;',Il. ;".;;~;,-;~;;....;; ~;:...., :~.,.. ~.... ,;...~1.:; ;....::: :~'..!~ t~.~=. _l~: ~':.:.. c.h~.;~. .~, ..-.. ;:~~....,~t ..' tn.. 0;:..:...:.. :... ..;... :-:...\....
of Wllh 0' the COl'flty Indlcat.d. Th. PA Oepart.ent of Revenuti wlJI IlIue 8n official a'''U'.nt (for.. R[V-IS48 EX' upon r.c.lpt
01 the r.turn fro. the Pegl.tar of Will..
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1. Enter
NOtE:
the data the account originallY was ..tabllshed or tltlad In the eanner existing al date 01 d.ath.
for a decedant dYing aftar 11/I;/8Z: Accounts whiCh the dec.d.nt put In joint n~.os within on. (I) y.ar of death are
taubh fully as transhrs. Howov.r, thore Is an exclullon not to e.co.d Sl.DOD p.r trnnsf."e regardless of the value of
the account or the nuebor of account. h.ld.
If ,. double ast.rJsk (.-1 appears before your fJrst n,... In the addross portion of this notic., Ihe Sl.DDO '.cluslon
alr.adY has b.en d.ducted fro. the account balance as r.ported by the financial Institution.
2. Ent.r the total balann of the account Including Intorut accrued to the date of death.
3. Th. p.rcont of Ih. account that I. taxable for each survivor I. d.t.r.lnod a. follows:
A. Th. p.rc.nt ta.abl. for joint a.s.t. .,tablish.d .or. than one y.ar prior to the deced.nt., d.ath:
DIVIDED BY TOTAL HU"BER Of
JOINT OWNERS
Exa.Ple: A Jolnl ass.t r.glst.r.d
DIVIDED 8Y TOTAL NUH8ER or x 100 . PERCEN' TAXABLE
SURVIVINC JOINT OWNERS
In the na.. of the doc.dent and Iwo othor p.rsons.
I DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) . .167 X 100
16.1i! (UXAIIlE FOR EACIt SURVIVOR I
8. Tho p.rc.nt ta.obl. lor 3SS.ts cr.oted within on. year 0' the doc.d.nt.s death or accounts own'd by the decadent but h.ld
In Irust for anoth.r Indlvldualls) (trust ban.flclarlesl:
I DIVIDED BY TOTAL HU"BER or SURVIVING JOINT
OWNERS OR TRUST BENErlCIARIES
X 100 . PERCENT TAXABLE
Exaepl.: Joint account r.glst.r.d In
the d,cedent,
I DIVIDED 8Y Z (SURVIVORS) . .50 X
tho na.. of the d'codent and two other porson, and established within on. yoar of d.ath by
100 SO% (fAXAIILE FOR EACft SURVIVOR)
~. Th. aeount sUbJ.ct 10 ta. (line 4) Is d.t.r.ln.d bv .ultJplYlng tho account balance (line l) by the p.rc.nt ta_able (1In. ll.
S. Ent.r tho total of the d.bt. and d.ductlon. Ilst.d In Part l.
~. Th. a.ount la.abl. (1In. 6) Is dot.r.lnod by subtracting the dabts and d.ductlons IIJn. ~) fro. the aaount sUbjoct to tn. IJln. ~J.
7. Ent.r the approprlat. tax rat. (lln. 1) as dat.r.lned below.
A. for dat.. of d.ath occurring aftor 6/l0/94, th. tax ral., for Iranslers to spouses nr~ as follows:
I. Dal.. 01 d.ath on or alt.r 1/1/94 and b.for. 1/1/9S the rot. I. 3%.
Z. Oat.. 01 death on or aft.r 1/1/9S transf.r. to ,pous.s will b. ta.ed at 0% tax rat..
Not.: For dat.s 01 d.ath prior to 1/1/94 transf.r. to spous.s are taxable at b~.
8. Transf.rs to Iln.al d..c.ndants Including 'alher. Mother. son, daught.r. grandchlldr.n. son-In. low.
daughter-In. law. stepchild and th.lr Issu. are ta.able at she porcent 1t.%J.
C. Transf.rs to all oth.rs Including brothar. slst.r. unci., aunt. nephew and nloco ar. ta_able at flftoen p.rc.nt IIS~).
D. II YOU chang. the ta. rat., pl.ase sp.clly your r'latlonshlp to Ihe doc.dont In the area provided.
a. The a,ount of tax dug (lln. 8J I, det.r.lnod by aUltlP)Ylng the a.ount la_able (lln. 61 by tho tax rat. Illne II.
CLAIMED DEDUCTIONS - PART
3
DEBTS ANO OEDUCTIONS CLAIMED
Allowabl. d'bt, and deduction, are d.t.ralnod as follow,:
A. You I.gally are r'spon,lble for poye.nt. or the .,tat. SUbject to odllnlstratlon by ,. p.rsonal represlntatlv. I, Insufflcl.nt
to pay the d.ductlbl. It.a,.
B. You actually paid the d.bts alt.r d.ath of the d.c.d.nt and cnn furnish proof of pay.enl.
C. D.bts being clal.ed MU.t b. it.elz'd fully In Part J. If addition_I spac. I, need.d. USe plain pap.r 8 1/1* . II". Proof 01
pay..nt aay b. r.quosted by the PA Depart..nt of P'v.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)
.
,
.
/ :J 1/..') '-1/
BUREAU Of INDIVIDUAL TAMES
INUUllAN([ tAlt DIVlSoIOH
D[Pt. Zlo.OI
IlAAAISBUAC, Pi lllla'ObOI
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
i~*
(~
NOTICE or INIIERITAHCE TAM
APPRAISEMENT. ALLoMANCE OR olSALLoMANCE
or DEDUCTION., AND ASSESSMENT or TAM ON
JOINTLY IIELo OR TRUST ASSETS
II,.~\.I It IIf II'.'"
BRETT
26 PINE
ENOLA
J WINGARD
RIDGE CIR
PA
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN/DC
ACN
12-t6-96
WINGARD
03-23-96
21 96-0573
CUMBERLAND
172-36-0263
96t25996
A~ount Renitt.d
EARL
S
17025
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 ....
R-Efv:isiia-E)f-AFii-ii:i:9&j------------------------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 12-16-96
ESTATE OF WINGARD
EARL
S DATE OF DEATH 03-23-96
COUNTY
CUMBERLAND
FILE NO. 21 96-0573
TAX RETURN WAS.
S.S/D,C. NO. 172-36-0263
(X) ACCEPTED AS FILED () CHANGED
JOINT OR TRUST ASSET INFORMATION
ACN
96125996
FINANCIAL INSTITUTION. HARRIS SAVINGS BANK
ACCOUNT NO.
09-66-275246
TVPE OF ACCOUNT. () SAVINGS ( ) CHECKING (lO TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 09-16-95
Account Balanca
Percent Taxable X
Amount Subjact to Tax
Debts and Deductions
Taxab1a Amount
Tax Rate X
Tax Due
10,298.34
1.000
10,298.34
.00
10,298.34
.06
617.90
NOTE. TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAVMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS, MAKE CHECK
OR MONEV ORDER PAVABLE TO.
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAVMENT
DATE
07-22-96
RECEIPT
NUMBER
AA146549
DISCOUNT (+)
INTEREST (-)
.00
AMOUNT PAID
617,90
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. If PAID AfTER THIS DATE, SEE REVERSE fOR CALCULATION or ADDITIONAL INTEREST, .
I If TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
If TOTAL DUE IS REflECTED AS A "CREDIT" I CRI, YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE Of THIS foRN fOR INSTRUCTIONS, I
617,90
,00
,00
.00
To fulfill the r.qulr...nt. of S.ctlon 2140 of th. Inh.rJtanc. and E.tat. Tax Act, Act
S.ctlon 21"0),
nn -D
Cffi'
:::l c Ch
C-
O
.'. n
!" --
N
t'., 31
N
'IJ' (~P.S.
"".;i991.
:0
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11>0
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"
L:
PUAPOSE OF
NOTICE I
Wo
..,.
PAV"ENT, D.tach th. top portion of this Hotlc. and .ub.lt MJth your pay..nt to th. A.gl.t.r of Will. prJnt.d on th.
,.....". .Id..
.. "aka ch.ck or aon.y ord.r payabl. to: AEGIST[A OF WILLS. AGENT.
All p.y..nt. r.c.lv.d .hall flr.t b. appll.d to any Int.r..t which .ay b. du., with any r..alnd.r appll.d to th. tax.
REFUND (CR)I A r.fund of a tax cr.dlt, which w.. not roqu..t.d on th. tax r.turn. .ay b. r.qu..t.d by co.pl.tJng an "Appllc.tlon
for R.fund of P'M.ylvanla Inh.dtanc. and Esta" Talt" (REIJ.U13). Application. ar. avallabl. at th. OHlu of
th. A.gl.t.r of Will., any of th. 21 A.v.nu. Ol.trlct Offlc.. or by calling th. spacl.l 2".hour an.w.rlng ..rvlc.
nu.b.r. for fora. ord.rlng: In P.nn.ylvanla 1.800-16Z.Z050. out.ld. P.nn,ylvanla and within local
H.rrlsburg ara. (717) 787-8094, TOO' (717) 77Z.2Z5Z (Hearing I.palred Onlyl.
OIJECTIONS: Any party In Int.r..t not satl.fl.d with Ih. apprals...nt, .llowanc. or dlsallowanc. of d.ductlon. or .s......nt
of tax (Including dl.count or Int.r..t) a. shown on thl. Notlc. .ay obj'ct wlthJn .Ixty (60) d.y. of r.c.lpt 0'
this HoUu by:
..wrJtt.n prot..t to the PA O,part..nt of A.v.nu., loard of App.al.. O.pt. Z11021, HarrJ.burg. PA 17IZI-I0ZI, OR
...I.ctJng to have the .att.r det.r.ln.d at th. audit of th. account of the p.r.on.l r.pr..entatlve, OR
..app.al to the Orphan.' Court
AD"IN.
ISTAATJYE
COARECTIONS:
Factual .rror. dl.cov.red on thl. .....s..nt should b. .ddr....d In writing to: PA Depart..nt of Aev.nu.,
Bureau of Indlvldu.1 Tax.., ATTH: Post As...s.ent A.vlew Unit, DEPT. Z80601, Harrl.burg, PA 171Z8-0601
Phone (711) 181.6505. S.. page 5 of the bookl.t "Instructions for Inh.rJtanc. Tax R.turn for a R.sld.nt
D.c.d.nt" IREY-1501) for .n ..planatlon of ad.lnl.tratlv.ly corr.ctabl. .rror..
DISCOUNT:
If any tl. du. I. p.ld within thr.. (]) c.l.nd.r .onth. Ift.r th. d.c.d.nt's d.ath, . flv. p.rc.nt (5~)
dl.count of th. ta. paid J. .Ilow.d.
PENALTY:
Th. 15~ tl. .en..ty non.PlrtlcJp.tJon p.nalty Is cOlput.d on the tot.1 of th. t.x and Int.r..t ..s....d. and not
P.ld b.for. January 18, 1996, the flr.t day aft.r the and of the t.. aene.ty p.rlod. Thl. non.partlclp.tlon
p.nalty I, app..I.ble In th. .a.. .ann.r .nd In the th. .... tl.. p.rlod .. YOU would app.al the ta. and Int.r..t
that hi. b..n .......d a. Indlcat.d on thl. notlc..
INTEREST:
Int.r..t I. ch.rg.d b.glMlng with flr.t dlY of d.llnqu.ncy, or nln. (9) .onth. and on. (I) day
fro. the date of de"th, to th. d.t. of p.y..nt. ,.... which b.ca.. delinquent b.for. J.nu.ry I. 198Z
b.,r Int.r..t at the r.t. of .1. 16~) p.rc.nt p.r annul c.lcul.t.d at a d.lly rat. of .00016~.
All t.... which b.ca.. d'llnqu.nt on or .fter Janu.ry I, 198Z will b.ar Int.r..t at a rat. which will v.ry fro.
cII.ndar y..r to cal.nd,r y..r with th.t r.te announc.d by the PA Dep.rt..nt of A.venu.. Th. .ppllcabl.
Int.re.t rat.. for 198Z through 1991 .r.:
Veer Int.r..t A.t. Dally Int.r..t Factor
19U
1983
198"
1985
1986
-.Int"..t
ZO~
IU
IlX
U~
lOX
I. c.lcul.t.d a.
.000S"8
.000"58
.000l01
.000S~6
.000Z7"
follows:
V..r Int.,..t A.t. Dally Int"..t F.ctor
1987 9X .000247
1988.1991 IU .000501
199Z 9X .OOOZ'"
199].199~ IX .00019Z
1995.1997 9X .000Z47
INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Notlc. I..u.d .ft.r th. taw b.co... delinquent will r.fl.ct an Int.r..t calcul.tlon to flft'.n 1151 d.y.
beyond th. d.t. of the ........nt. If p.y..nt I. ..d. .ft.r th. Inter..t co,put.tlon d.t. shown on th.
Notlc., addltlon.1 Int.r..t .u.t b. c,lcul.t.d.
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Me. & MllI. Earl $, Wingard
26 Pine Ridge Circle
Enola, PA 17025
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146549 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
.
DNo.AA
RECEIVED FROM:
fJ
ACN
ASSESSMENT r:t
CONTROL ~
NUMBER
AMOUNT
MARSHA E WINGARD
26 PINE RIDGE CIRCLE
'fblr!.~'f'f6
'Jell. 'tU
ENDLA. P~\ 1702:5
ESTATE INfORMATION:
f:I filE NUMBER
~ 21-1996-0573
f:I NAME Of DECEDENT ILAST)
I:iI WINGARD EARL S
I!'I DATE Of PAYMENT
Iii "
m POSTMARK ~TE
COUNTY
55N 172-36-0263
(fiRST) 1M I)
CUMBERLAND
DATE Of DEATH
03 '3/96
REMARKS
MARSHA E WINGARD
m TOTAL AMOUNT PAID
"
"617.9(1
PB
SEAL
CHECKlI ItOl
RECEIVED BY
n
"", J
/." ,I..
SIGNATURE,
HEGISTER or WI LLS
MAR V C. LEWIS
REGISTER or WILLS
-.." ..
- .-"'-
.._~......,....
~""--"'-JlcI.", .-J 1U... 6-1:.