HomeMy WebLinkAbout96-00598
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PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT 280601
HARRISBURG PA 17128.0601
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CD""m..wr Alltl Of' 1'1 JoINS'!'1 VAHIA
01 'lAll1"' Nt or .,1 VLNUI
ftUNLAU 01 INDIVIDUAl IA'll1 S
DIP', :aobol
IlANR1SBUIIC, PA 1I1:8.0bOl
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INFORMATION NOTICE
AND
TAXPAYER RESPONSE
o
FILE
ACN
DATE
NO.21
96128621
07-25-96
11'.lhlll-" 11-"1
EST. OF MIKE P JOSE
5.5. NO. 111-64-9791
DATE OF DEATH 03-30-96
COUNTY CUMBERLAND
TVPE OF ACCOUNT
o SAVINGS
IxJ CHECK ING
LJ TRUST
o CERTlF .
OFELIII P PROUTY
104 w"CLEARVIEW
CAMP HILL
DR
PA 17011
REMIT PAYMENT AND FDRMS TD:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
HELLON PSFS has provided tho Oepllrt"ent with the Inforllllltion Ihted hlllow which hilS bllen used In calculating the
potential tall dUll, 1h.lr racords tn'.Jicato thl'll at tho de.llh of tho HboV8 docedont. ~OlJ ...r. /I Joint owner/baneOelMY 0' thl. Dccount.
I' you 'e.l this infar.allon Is Incorrect. plells. obtllln wrlttDn correction fro. tho 'tollncl..l Institution. attach II copy to this for.
and ..etutn it to '''. above addre.., this Il("count Is la_ob'. In "ccordonce with tho Inheritnnce fa. L1tll' of tho COlll_om.."lth of Pennsylvania,
. , . , . , , . ...,... -~..
.............. ....., ..- -........... .., ........'. ...,. ,_. ......-.
COMPLETE PART 1 BELOW M M
Account No. 182-112-9424
M SEE REVERSE SIDE FOR
Dat. 03-19-B7
Eshblhhed
FILING AND PAYMENT INSTRUCTIONS
Account aalanc.
Percent T...bl.
Anount Subject to
Ta. Rat.
Potential Tax Due
578.61
50.000
289.31
.15
43.40
TAXPAYER RESPONSE
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED OM THIS NOTICE
to Insure proper crud!t to your nccount. two
(~I caples 0' this notice .ust ncco_pany your
pay".nt to the PAQlstor of Wills, H,,~e chock
pnynble to: "peglst.r of wills, Agent",
x
x
HOlE: If tnx pay.ents ar. _adO within three
(5) ~onthl 0' the decodent's date of death,
you .8Y doduct 8 ~1. dllcount of the tnx duo,
Any Inherltnnce tnx due ~lll boec.. delinquent
nino (q) .onth5 ,,'t.r tho date 0' death,
Ta.
PART
m
[CHECK I
ONE J
BLOCK
ONLY
A, ~ tho above Infor.atlon nnd tax duo Is correct.
I. You .ay choose to r..it pay.ont to the Registor of Wills with two caple, 0' this notice to obtain
a discount or nvold Intorest, or you .ay chock box "A" And r.turn this not leD to tho Regl.tor of
will. nnd an official "SSG,s..nt ~lll bo issuod by tho PA Oopart..nt 0' Rov.nUG.
8, c=J Tha Abovo I'Issot hns bo.n or will bo ropor,od nnd tax paid wllh the PennsvlvBnlD Inherltnnc. Tft. return
to be filed by the decedent'~ repre~ent8tlv.,
c. c=J The above In'orafttlon i~ncorr8ct ~nd/o~ebts nnd deduction~ were paid by you,
You ftu.t conpiet. PART ~ and/or PART ~ belo~,
PART If you indicate a different tax rate, please state your ~I(IjICIAL. USE .~t:.V 0 AAF
~ relationship to decedent: PA'IlEPARTMEIlT OF. REVENUE
TAY RFTlJRN - r.OMPIlTATtllN OF TAX ON JOINT/TRUST ACCOUNTS PAn -.-
LINE 1, Date Established 1 1 .
2. Account aalance 2 2 c'
3. Percent Taxable 3 X 3 I
."
4. Amount Subject to Tax 4 4
Debts and Deductions 5 "
S. 5
b. Amount Taxable b 6
7. Tax Rate 7 X 7 \0
8. Ta. Due 8 8
PART DEBTS AND DEDUCTIONS CLAIHED
[!]
DATE PAID PAYEE DESCRIPTION AMOUNT PAID
TOTAL CEnter on Line 5 of Tax ConputationJ
I
S
Under penalties of perjury, t declare that the
complete to th~ beS~~y ,k~~8dg. and belIef,
~~cr~~?
TAXP SIGNATURE
facts I have reported above are tru., correct and
HOME (7/7) 71f / 339.2
WORK ( )
TELEPHONE NUMB~R
GENERAL INFORMATION
1, FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT with appllcabl. Int.rnt baud on lnfor.allon
.ub.Uted by the Ilnanclal Instltutlon,
2. Inheritance ta. beco... d.llnqu.nt nlnl lIonth. lI't.r the deudent" dllt. 0' Ileath,
1, A joint account Is taMable even though the dec.d.nt's nil.. ..... lidded liS ,. ..att.r 0' convenlenc.,
~, Account. Ilncludlng tho.e held b.t~een hUlband and ~I'.1 which the decedent put In joint na... within on. year prior to
d.ath ar. 'ullY te..bl. "' trans'.rs,
5, Account. .stabli,hed jointlY b.t~.en husband and wlf. .or. than on. y..' prior to d.ath .r. not ta.abl..
6. AccOuntl held by "decedent "In trult 'a'" another or others ar. '''Jabl. fullY,
REPORTING INSTRUCTIONS - PART
1
- TAXPAYER RESPONSE
1, BLOCK A _ If tha In'or..tlwn and co.putatlon III the notice 111'. correct and deductions lire not being clal.ed, pille. an "X"
In block "A" of Part 1 of the "'a_payet R.,ponsa" ..ctlon, Sign two cop I.. nnd lubalt th.. with your ch.ck 'or the a_aunt of
tn. to the Regl.ter of Will. 0' the county Indicated, Thl PA Depart..nt 0' Rev.nuI will I.su. an of'lclal a....s.ant
Cfor. REV-lSlti8 [XI upon rec.lpt 0' the r.turn '1'0. the R.gistar 0' willi,
2, BLOCK I . Jf the as..t sp.cl,l.d on thl. notice ha. be.n 01' will ba r.ported ond t". paid ~Ith th. Pennsylvania Inharltanc.
Ta. Return filed by the dec.d.nt'. r.pr.sentatlv., plac. An "X" In block "8" of Part I 0' the "Ta.payer R..pons." .ectlon, Sign ana
COpy and r.turn to the PA Depart.ent of R.venUI, Bur.llu 0' Individual ta.... Oapt 280&01, Ilarrl.burg, PA 11128-0601 In the
.nv.lop. provided,
1, BLOCK C _ If the notlc. in'or.atlon I. Incorr.ct andlor doductlons are b.lng clal.ed, check block *C" ftnd co.plet. Part. Z and 1
according to tho In.tructlonl b.low, Sirn t~~ copl.~ ftnd sub.lt the. with ~~ur ch_ck 'or the a.ount 0' tax pavabl. to the R4~'.t~r
0' Will. of the county Indicated, Th. PA Oepart.ent 0' R.v.nu. will I.suo an o'flcial ftSlels..nt Cfor. REV-l~4a (X) upon receipt
of the r.turn '1'0. the Regl.t.r 0' will..
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1. Enter the date the account originallY ~a. ..tabllshed or titled In the .ann.r e.l.tlng at date of death.
NOTE: For a deced.nt dying a'ter IZ/12/8Z: Acc~unt. which the deced.nt put In joint na.e. ~lthln one 11) year of death ar.
taxable fully a. transf.rs, Ilowever. thllr. I. IIn uclusion not to .Ilceed sl,OOO per trllnsfere. regardle.. of the value of
the account or the nu.ber of account. held,
J' a doubl. alt.rlsk (..1 app.ars b.'or. your ,Irlt na.o In tho address portion 0' thl. not leo, tho $1,000 ..clu.lon
alr.ady ha. boon d.duct.d 'roe the account balance a. teport.d by tho 'Inanclal In.tltutlon,
Z. Enter the total balanc. 0' the account Including Intere.t accrued to tho date of death,
], Th. percent of the account that I. ta.abl. for .ftch survivor I. d.t.r.in.d as 'allows:
A. Th. percent ta.abl. 'or joint as..ts ..tabli.hed .or. than on. y.ar prior to the d.clldllnt'. d.ath:
ba.ple:
TOTAl NUMBER OF
JOINT OWNERS
A Joint a...t regl.t.red
DIVIDED BV
.
100 . PERCENT TAXABLE
TOTAL NUMaER OF
SURVIVING JOINT OWNERS
the dec.dent and two other
DIVIDED BY
B.
'0
C/)
16,ll (TAXABLE fOR EACH SURVIVOR) ~-~
t.::
Th. percent ta.able for ass.t. cr.ated ~Ithln on. year of the deced.nt's death or accounts o~nad by the dece~~
In trust for another lndlvldualC.) C trust ben.' Icier 1811: I
but h.ld
persons.
In the n.ue of
1 DIVIDED BV
] (JOINT OWNERS) DIVIDED BY 2 CSURVIVoRS) . ,167 X
100
1 DIVIDED BY TOTAL HUMBER OF SURVIVING JOINT
OWHERS OR TRUST BENEfICIARIES
)( 100 . PERCENT TAXABLE
...,.,
- .
Ellaaplel Joint account r.gl.tor.d In the na.. 0' the decadent and two oth.r p.rson. and e.tabllsh.d ~Ithln ern. year 0' death by
the d.cedent,
I DIVIDED BV 2 ISURVIVoRS) . ,50 X 100
. SO~ CTAXABlE FOR EACH SURVIVOR)
-
..
-
-
4, Th. a.ount .ubJect to tax Clln. 4) II d.ter.lnod by .ultlplvlng the account balance 111n. 21 by the perc.nt ta.~ Clin. 11,
5, Enter tho total of the debtl and deductionS ll.t.d in Part 1,
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7, Enter the approprlat. ta. rat. Clln. 11 as dot.r.ined belo~,
A, For datel of doath occurring a,ter b/30/Q4, the ta. rat.. 'or transf.rs to spouse. aro al 'allow.:
1, Oat.. of d.ath on or a'tor 7/1/Q4 and b.'ore 1/1/9S the rat. I. ll.
2, Oat.. 0' death on or a't.r 1/1/95 tran.f.r. to spous.. ~111 b. ta..d at O~ ta. rate.
Not.1 For dat.. 0' d.ath prior to 1/1/94 tran,'er. to spouse. are ta.abl. at 6~.
I, Transfor. to lln.al d.sc.ndant. Including 'ath.r, .oth.r. son. daught.r. grandchildren, son-In-law,
daughter-In-law, .t.pchlld and th.lr lssu. ar. taMabl. at si. p.rcent 16~).
C, Tran.f.rs to all oth.r. Including broth.r. sliter, uncle. aunt, nephe~ and nl.c. are taMabl. at flft..n percent (ISl),
D, If you chang. the ta. rat., pl.ase .peclfY your r.lationShlp to the decedent In the area provid.d,
8. Th. a.ount of ta. due Clln. 81 I. d.ter.lned by .ultlplylng the a.ount ta.abl. Cline 61 by the ta. rat. Illn. 1).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allo~abl. debt. and deduction. ar. d.t.r.lnad a. 'ollo~':
A. You l.gally ar. r..pon.lbl. for pay..nt. or the .stat. subj.ct to ad.inl.tratlon by a p.r.onal r.pr.sentativ. I. In.u''lcl.nt
to pay the deductlbl. It...,
B, You actually paid the debtl a't.r death 0' the dec.dent Dnd can 'urnlsh proof 0' pay.ent,
C, D.bt. being clal..d nust b. Ite.lzed 'ully In Part 1, If additional spac. I. n.eded. us. plain pap.r a I/Z" . II". Proof of
pay..nt ~ay be requ.st.d by the PA O.part..nt 0' R.v8nu.,
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. TOOl (717) 772-2252 (HEARING IMPAIRED ONLY)
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PAVHENTl
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to fulfill the r.qulr...ntl of Sactlon 2140 0' the Inh.rltanc. and E.t.t. ... Act, Act 2Z:0' 1991, (72 P.S.
S.ctlon 2UG). -' :g
. N
WI1~5Inhd~th.
D,tech the top portion of
r.v.rn tld.,
.. Make chick or .0nlY order p.yabl.
All pay..nts r.c.lved shall ,Irtt b.
thl. Notlc. and .ubalt with your p.y..nt to the R.glst.r of
iiio
_h
PURPOSE OF
NOTICE I
tal RECISTER or WillS, ACENT,
applied to any Int.r..t ~hlch .ay ba dul, with any r...lnd.r .ppll.d to the ta..
REFUND (CR): A r.fund Q' . tax cr.dlt, ~hlch wa. not r.qu..tld on the t.. r.turn. ..y b. r.qu..ted by c08Pletlng an "Application
for R.fund of Penn.ylvanla Inheritance and Est.te Tax" CREV-l1l1), Appllc.tlon. .1" av.llabl. .t the OffiCI of
the AIgl.ter 0' Willi, any of the 21 Rev.nu. DI.trlct OffiCI' Dr by calling the sp.cl.l Z4-hour ans~.rlng ..rvlce
nu.b.rl fat for.. ord.rlngl In Pennsylvania 1-800-162-2050, out.lde P.nnlylv.nla and within local
H.rrlsburg ar.. (7171 717.8094, TODI (7171 n2-2Z5Z Oturlng tIP.lr.d Only).
OIJECTIOHSI Any party In Int.r..t not ..tll,l,d ~Ith the .Ppral....nt. allow.nce or dls.llow.nce 0' d.ductlon. or .....s..nt
of tax Clncludlng discount or lnt.r..t) .s .hown on thl. Notlc. ..y Object within .Ixty (60) day. of rec.lpt of
this Notlc. by:
--wrltt.n prot..t to the PA alpart..nt of Rev.nul, laird of App.al., D.pt. 281021, Harrl.burg. PA 11128"1021, OR
u.lectln; to h..". the .attar d.t.r.ln.d at the audit of the .ccount of the Plrsonal repreuntatlve, OR
--.pp..l to the Orphanlo Court
AOHIH-
ISTAATlVE
COARECTJONSI
Factual .rror. dl.cov.red on thl. ........nt .hould b. addr....d In writing to: PA Oepart.ant of Rev.nu.,
Bur.au of Indlvldu.l T...., ATTN: POlt A....I..nt R.vl.w Unit, DEPl, 210601, HarriSburg, PA 171Z8-0601
Phon. (717) 787.6S05, S.. page 5 of the booklet "Inltructlonl for Inheritance Ta. R.turn for a R.lldant
D.cedlnt" CREY-lSGl) for .n e.planatlon of adalnlltratlvelv cortact.bl, .rror.,
DISCOUNT I
If any tax due II paid within three C1I c.lendar .onth. aft.r the dlc.d.nt'. de.th, a five percant CSZJ
dl.count of the t.x paid I. .llowed.
PENAL TV I
The IS% t.. sane.ty non-participation pen.lty I. co.put.d on the total of the tax and Int.r..t ..I.I..d. and not
p.ld b.for. January 18, 1996, the flrlt day .ft.r the .nd of the ta. aena.ty periOd, This non-participation
penalty II app..lable In the .a.. .anner and In the the .... tl.. periOd a. you would .pp.al the t.. and Inter.st
that ha. b..n all.I..d a. Indlcat.d on thl. notice.
IHTEREST I
Inter.lt II chargad bag Inning with flrst day of d.lJnqu~y, or nine (9) eonth. and ona Cl) day
fro. the date of daath, to the date 0' pay..nt, Ta... ~hlch bec..a d.llnquant b.for. January I. 198Z
b..r Int.r..t .t the rat. of Ilx C6ie) percent p.r annua calcul.ted at . d.lly r.t. of ,000164,
All t.... ~hlch beca.. delinquent on or a'ter Janu.ry I, 1982 will bear Inter..t .t a rata ~hlch will v.ry fro.
c.l.nd.r y..r to c.lend.r yaar ~Ith that rat. announced by the PA D.p.rtaant of R.v.nue. Th. .ppllcabl.
Int.re.t r.t.. for 198Z through 1997 .rel
Y..r Intanlt Rat. Dally Int.rut F.ctor V..r Int.rut R.t. Dally Int.rut Factor
19IZ ZOiC ,OOOS48 1987 'X ,OOOZt.?
1981 16X .000418 1988-1991 IU .000101
1981ti llX ,000101 1992 'X ,GOQZt.?
1915 Hie ,000156 1991-1994 7X .000192
1986 lOX ,000274 199!i.-1997 .X ,OOOZt.?
.-Inten.t It calculahd .. 'ol1o~l:
INTEREST = BALANCE DF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notlc. II.u.d a,t.r the t.x b.co.e. dellnqu.nt will r.'l.ct an Int.ra.t calculation to flftaen Ct5) d.y.
beyond the date of the .......ant, If p.yeant I. .ade .'t.r the Int.r.lt coaputatlon d.te 5hown on the
Notlc., additional Intar.st BUSt ba c.lculated.