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Home My WebLink About96-00663 CD""DNWLALIIl or PlHHSVIVAHIA m,tAWIHl HI Of WLVINUl t1I1WUU 01 INDIVIDUAL fAllS DIP'. tUbOI IlARRISBURC, PA 11lla-DllDl * INFORMATION NOTICE AND TAXPAYER RESPONSE FILE ND. 21 .' q{p - C,I, 3 ACN 96130214 DATE 08-15-96 I't.lhl U'" .1.'\1 I EST, or MARIA T PINCIARO S,S. NO, 558-72-3235 DATE or DEATH 05-12-96 COUNTY CUMBERLAND TVPE OF ACCOUNT D SAVINGS IXJ CHECKING D TRUST D CERTlF. ROBERT PINCIARO 306 HILLCREST DR NEW CUMBERLAND PA 17070 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 DAUPHIN DEPOSIT BANK h.... prolllded thll Dupartlllent MUh thll Inforllllltion lhted buloM Mhich has belln ulod In calculating thll potllntlal tax due. 'hlllr rocords Indicate that lit the dunth of the abolle docauont, YOU Mllre II joint OMner/beneflclary of this account. If you fall I thll infor"allon II Incorroct, ploau obtllln MrUton corroctlon fro. thll flnanellll Institution, attach a copy to this for. and rllturn It tn thll abolle addrllss. 'his account Is tll.able In accordancll with the lnhllrltanco la. laws of thu Co..onwealth of Pllnnsylvanla. Quntions Nay be allswllred by clllllng 11171 la1.ts3Z1. COMPLETE PAR,. 1 BELOW Account Ho. 0001932497 . . . SEE HEVERSE SIDE FOR Dot. 02-12-92 Established ~ILING AND PAVMENT INSTRUCTIONS Account Balanc. Percent Taxabl. Aaount Subject to Tax Rat. Potential Tax Du. 1,578.41 16,667 263.07 ,06 15.78 TAXPAYER RESPONSE FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE lo insure propllr credit to your account, two eZI copies of this notice IIIUSt acco.pany your paY.llnt to thll Rllglstllr of Wills. Hake check payablll to: "Rllglstllr of Will.. Agllnt". K K HOlE: If tax pay.ents lire lIIade within throo (3) aonths of thll declldllnt's dato 01 death, you lIIay deduct a ~% discount of thll tllx due. Any Inheritance tax due will bIlCO.1l dlllinqullnt nlnll 19) "onths aftllr thll date of death. To. PART IT] [CHECK -, ONE BLOCK J ONLY A. I 'he abolle 'nfor.atlon and tax due Is correct. 1. You allY choose to rlllllt pay.ent to thll Register of Wills with two copies of this notice to obtain a discount or avoid Intorest. or you lIIay check box "A" and return this notico to the Reglstor of wills and an official assllss.ent will bll Issued by tho PA Dllpart.ent of Rellllnue. B. c=J Iha abolle aSlat has bllen or will bll ruported and tax paid with the Ponnsylvsnla Inherltancll lax ruturn to bu filed by the docedunt.s rllprll,cntatillll. C. c=J Ihe sbolle Infor.atlon Is Incorruct andlor debts and doductions wore paid by you. You .ust co.plot. PARl ~ and/or PART ~ billow. If you indicat. a diffe~ent tax ~ate, please state your relationship to decedent: LINE 1. Date Established 2. Account aalance 3. Percent Taxable 4. Anount Subject to Tax 5. Debts and Deductions 6. Anount Taxable 7. Tax Rate 8. Tax Due c; 1 2 3 4 5 & 7 8 1 2 X 3 4 5 6 X 7 8 DEBTS AND DEDUCTIONS CLAIMED OFFICIAL USE ON LV D AAF PA DEPARTMENT OF REVENUE ,..,r: r. .' .' --, PART ~ ":"AX :t::il:::i: .- CCm~UT:'TIO:~ iAX O~ JC:~T/TRU~T ACCOUNTg FAn " ,. ", ," ',' ,~ PART '- [!] ~ DATE PAID -- Q.) - -- ()J PAVEE DESCRIPTION AMOUNT PAID i TOTAL (Enter on Lin. 5 of Tax Conputat1on) I $ pe~jury, I declare that the facts I have ~epo~ted above a~e t~ue, cor~ect and "y knowledge and beli.f. GENERAL INFORMATION 1. fAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT with 111'J,llcnnl. Inte,..' t1"Utlllll In'"r""'III" lub.ltl.d bv the Onllne"tl Institution. Z. Inh."it"ncA III_ beeo... d.lltllluenl nln8 11I011111. "flu Ihe deced",nt', clltl_ of 1I."th. J. A Jolnl "ccount is 'Iuabl_ UVAn though the decedent', 1M". ..." nddllld ft, il "'ltltur of cllIlvAnluncu. It. Ac(ounts (Including UlO'. held hut....n hUlblllllJ tmd ..It.1 which Ih. c1ucetl.nt IIl,t In Joint 111\11I0' within fill. VIlI"r Iltlor In duth are 'ul h la_nbl. ft, Itlln,'.,.,. ~. "ctoun" ..tablllhed jointly baht..n h".bllnd "nt! w'h .or. Ihn" one '1111'" prior to ChMlh Ilnl not Ilunlll.. b. Accounts held bV " decudunt "In Inut for" fino I"." Dr other. IIro ,,,...11118 fullv. REPORTING INSTRUCTIONS - PART 1 TAXPAYER RESPONSE 1. IlOCI( A . If the In'orll"tlon find co.putatlon In Iha notlco Mil corract and deduction, "ria not halng dol..d, piAU an "1(" In block "A" of Pllrt I 0' tho "TnltplIYllr R.,pon,." 'action. Slun two copta, iIMIt !iub,,1t Iha. with your chack for tha a.ount of tlllt to the Raghhr of wills of the county Indlc.,lad. Iha PA Oeparhuant of RovonulII will h,ua on officlol "'IIII"..nt trore R[V-I~4A EIt) upon racaipt of tho raturn 'ro. Iha Ragl,t.r 0' willi. Z. BLOCK B-1' th. 1I110t spacl'iad on Ihls notlco has bOllln or will ba raported and tOlt paid wllh tho Pannsylvanlll Inhorltllnco TIIII Rlllturn 'lIad by tha dacadant's ropro,antlttlva. pineo IIn "X" In block "B" 0' Pltrt I 0' tho "Ia.'lIlYO' Ruponlo" .actlon. Sign ana copy IInd roturn to tha PA Oopllrt.ont 0' Rovanuo. Buroau 0' Individual Tn..al, Dapt ZaD60l, Uarrhburg, PA 111ZB-0601 In tho any.lope provldad. 1. BLOCK C - I' tha notlco Infor.atlon Is incorroct nndlor daductlonl nro baing clal~od, chock block "c" nnd cOlllpleta Pltrts Z nnd 1 llt:cnrdlng to th. Instrur.tlcns bolow. Sign 'WI1 r."plqs and S"~lIIlt thp:" wi'" '1(".'" r""c" ',or .... .....""t "f t,.. rt..~,...,. ,... th. o":oh'." of WIll. of tha county Indlcatod. Iha PA Ooparthlllnt 0' Rauonuo will Issua "n o"lcl,,1 ns.ass.ont (ror. REV'I~4A EIt) upon racolpt 0' tho roturn fro. tho Raglstor of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE I. Entor tha data tha account orlglnlllly was astabll,had or tltlad in tho .annar alllsting at data of daath. NOTE: ror a dacodant dying "ft.r IZ/IZ/AZ: Accounts which tho dacadont put In joint nn.os within ana (II yaar of doath aro talulbla 'ully as trllnsfars. tlowaver. thera Is nn allcluslon not to o..cead '1,000 par transhrea rogllrdla.. of the value 0' the account or tho nu_ber of bccounts held. If a double altarlsk (1l1l1 appears bafor. your 'irst naao In tho addrass portion of this notlca, tha Sl,OOO allcluslon alroady hal baan daductod fro. the account balanca as raportad by the financIal institution. Z. Ent.r tha total balanc. of tho account including intarolt accruod to the date of daath. 1. The percont of tho account that Is ta..ltbla 'or aach survivor Is doter.lnad as follows: A. Tho p.rcant ta"lIblo for joint assot. astabllshed ~oro than 01"111I Ylllar prior to Iho decadant'. doath: DIVIDED BY fOlAL NUMBER or JOINT OWNERS [Iluplo: A joint assat roghtorod DIVIDED BY TOTAL NUMBER or X 100 . PERCENf TAXABLE SURVIVING JOINT OWNERS In tho na.e of tho dacadont Itnd two othar parsons. I DIVIDED BY 1 (JOIN' OWNERS 1 DIVIDED BY 2 (SURVIVORS) . .167 X 100 16.n (UXABLE fOR EACIt SURVIVOR) B. The p.rcant tallltbla for "ssets craatad within ana yoar of tho dacadent's death or accounts ownad by tha decedent but hold In trust for another indivlduallsJ (trust boneflciarlul: I DIVIDED BY TOTAL NUMBER or SURVIVING JOINT OWNERS OR TRUST BENEfiCIARIES X 100 PERCENT TAXABLE [.a.plo: Joint account roglstarad In the naae of tho docodont and two othlllr parsons "nd astabllshod within one year of daath by the docodon t. 1 DIVIDED av z ISURVIVORS) . .!itO It IDa ~Oi! (fAXABlE FOR EACH SURVIVOR) ~. 'ha a.ount subjoct to tall (llna 41 Is datar.ined by .ultiplylng the accounl balanCQ (line 21 by tho parcont tallabla (Ilno 11. !it. Entar the total of tha dobts and daductlons Illtad In Part 1. 6. The a.ount talCable Illno 6) Is detar.lnod by subtracting tna dabts Ilnd daductlons tltna ~I froa tna II_Dunt SUOJQt:t tD In. t Ilna ~J. 1. [ntor tha approprlata tall rato Illno 7) as detllr.inad balow. A. For datos of daath occurring aftar 6/10/94, tho tall ratas for trans far. to SPOUSIIIS ara ItS follows: I. Datas of daath on or Ilftar 111/94 and boforQ 1/1/9~ tha rato is 1%. Z. Datos of daath on ar aftor 1/1/9S transfars to spouses will bo ta.lld at 0% talC rata. Nolel ror data. of death prior to 7/1/94 trans far. to spousas are ta."bla at 6%. B. 'ransfor. to Ilnoal doscandants Including fathlllr, nothar, son, dllughter, grandchildran, son-In-Illw, daughtor.ln.law, stepchild and thalr issua ara ta.abl. at sl. porcant (6i!). C. Transfors to "II others Including brothar, slstor. unclo, aunt, nlllphow nnd nloco are tallAbla at flftaan percent (I~%J. D. If you chllnga the ta. r"t., plaas. spoclfy your ralationship to tho decedant In tho aroa provided. B. tho naount of talC due Illne AJ is dator"lnad by ftultlplylng tho aaount tlt.able Illna 6) by tha ta.. rato tllna II. CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowabl. debts and daductlons lira dat.relned as follows: A. You legallY "ra rosponslblo for plly..nt, or tho ~'tat. 'ubjlllct to adalnl.lratlon by a parsonal r.pra,ontatlva I. Insu'flclont to pity tho daductlblo lto.s. B. You actually paid the dobts aftor daath of tha decedont nnd can furnish proof of payaont. C. Debts being clal.od NUSt bo ItoalZllld fully in Part 5. If additional spaca Is noedad, usa pl"ln papar A I/~" . II~. Proof of pay..nt lIIay ba raquastad by tha PA Dapart~ent of Rlllyanuo. 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. TOO' (717) 772-2252 (HEARING IMPAIRED ONLY) ~ -. ~_. ... , , I I \ . , I " ,\ '. ~< " \ , ',' ~ ; I " ). '~ . '1 , .' '. ". I . 'I , , , 'I . , , " I' I v' I , ~ " " I " . . ,1 .." . -f. '" ~ ~ : . \ l.,J '" :I o ~ ti'.. of ) :l v 'J ~, I I \. ~- (Vl - o t' - , 'I ./ 11 L ~ :I o V cr (1.. VI J J ~ 3 Is. 0 ul l .J 0 ~ ... ~ <1 ~ J oJ r;:! l- e! <I II> - :( lJ " ~ ') " \ ! ~ z 2 ~ t '"'1 ~ Il, i " .' 'J i q Q. s --'-- ,- __of --.-~~ - -~~T"":. _n":-__~..lld. _ _ , ; GENERAL INFORMATION 1. FAILURE TO RESPOND WIll RESULT IN AN OrrICIAL TAX ASSESSMENT with "I'llllc.1111.. lllt"'M" 111'''111 HII III'n'"IIIIII" lub..lthd by the flllllncllll l",'ltutlon. .. Inn.rltn"e. h. bllca... ".1 I nil""" , nln. lIIonl111 "'"H th" daunl.nt', lll'lhl of IIII/lth. 1. A Joint nccount II '".nb1e "VIlI1 thou\l11 tt"l 1111(11111111'" ",.,.. ..", t1llll.d .,. "..,,11.' IIf [1111"'*111"11(11. 4. Accounts tlnclUlJlnll tho.. fI.ld IUl1w1I1I11 tll"I"'lIl" ,11I11 ",Ihl whitt, Iha ,hl[lI,hllll jlLlI In IlIlnt n......' ..I thin unll '1.n' l!rlm tll d...th IIr. fully '".nbl. ." 'rlll1".,.. 1;., Accounls ..I/lbll.tl.d Jolnlly hahtlllln hUll","" And 1011'11 lIIor.. till'" Dna '111M wlnr to IlIu,II1 nr. no' ll..nbl.. fl. Accoun" held by ,1 IIIIClld.nt "In tru.t fo," lIllothllt Ilr othlJr. Ma tl,,"hh, fulh. REPORTING INSTRUCTIONS PART TAXPAVER RESPONSE I. BLOCK,. - II the Infor.atlon nnd co.puta'lon In tha notice Me corroet .tnd d..duetlun\ Me not lIelng c1nl...d, plllee nn "X" In block "A" of Pltrt I of the "IIIlIp"y.r RUllonse" uc.tlon. Slun two CUllles .md \ubllllt Ih08 wllh your ehaek for the ".ount 0' talC to the R.glthr of Wills of the county Indlcntud. "'e I1A Uepnrtlll.nt 0' ~gll.nue will luue an official auess.llnt Irore REV-l!lft& [XI upon rllcelpt of the r.turn free Ihll ~e!Jhlllr of Wllh. Z. alOCK a - If the nnet spllclfled on this notlell hns bun or will ba reportllld <lnd tnll 11"ld with thll Pennsylllanln Inherltnnce Tille Rllturn f1ll1d by thll dllClldllnt's reprGuntlllllle, pl.1ell /In "1(" In bleck "a" of Pllrt I of thll "IlUp"yllr Response" section. Sign onll copy "nd rllturn to the PA Dllpllrtl'lent of PllllllnulI, aUrllllU of IndhddullI IMes, Dept "MhOI, tlllrrisburg, I1A 11U&.OfJOI In the IInll.lop. prollldlld. 1. alOCK C . If tha notlCII Inforlll8tlon Is Incorrllct <lndlor dllductlons Itrll blllng clalllled. chllck block "c" "nd cOlllpleta I1llrls Z nnd 1 IIct'nrrllng to the Instruc~lon" b.low. SI9n Iwo cooi.." "nd 5ubr:lt the" wllh \lour rk..r" Inr tk~ III."....... flf t"" J'..........lq ~f} t.... P..;I....... of Wilh of the county Indlcatlld. The PA Depllrt"lInt of RlIllenUG will luue nn official anen.ent Irorlll R[V-I!t43 [X) upon receipt of thll rllturn frolll tha Reglstllr of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE I. Enter NOTE: Ih. date the account orlalnlllly was established or titled In tha ""nner 8lClstlng ht date of dllath. For a decedent dying aftar 11/11181: Accounts which the decedent put In Joint n"lIes within one III yellr of deoth are tl!IlCabl8 fully as transfars. Itoweller, there Is an elCc1uslon not to ellceed Sl,OOO Pllr transferee regardless of the value of tha account or the nUlllber of nccounts hllld. If a double asterisk (..) appears before your fIrst na.e In the ~ddress portion of this notlca, the Sl,OOO elCcluslon already has bllen deducted fro. tha account balanCII as rDported by the financial Institution. Z. Entar the total balance of thll account Including Interest accrued to tha data of dllath. 3. The percent of the occount that Is ta_able for lIaeh survivor is detllr.ined as follows: A. The percent ta_able for Joint assDts establishlld lIore than one year prior to the decedent's death: DIVID[D BY TOtAL NUMBER or JOINT OWNERS E_a_ple: A Joint assat reglstDred DIVIDEO BV TOtAL NUMaER or X 100 . PERCENT tAXABlE SURVIVING JOINT OWNERS In the na.. of the decedent nnd two othllr persons. I DIVIDED BV 1 (JOINT OWNERSJ DIVIDED BV Z ISURVIVORS) . .161 X 100 16.1% nAXAalE rOR UCtl SUIlVIVORI a. Tha percllnt talCable for assets createo withIn one YDllr of the decedent's dllllth or accounts owned by the decedent but hald in trust for another indlvlduallsl Itrust bllneflcI"riesl: I DIVIDED BV TOTAL NUMBER or SURVIVINC JOINT OWNERS OR TRUST BENEFICIARIES X 100 . PERC[NI TAKABLE ElCa.ple: Joint account registered In the na.a of the declldent and two other persons and IIstablished within one year of death by the declldent. 1 DIVIDED !IV 1 (SURVIVORS) . .!to K 100 . !t01:: I TAXAlll[ rDR (ACIt SURVIVORI 4. Ihe aeount SUbject to ta_ Illno 4) Is deter.lned by .ultlplylng the account balance (line ~I by tho porcent ta_ablll 'line 3). S. Entar tho total of tho debts and d.ductlons listed In Part 3. 6. The a80unt talCable (line 61 is dator.ined by subtracting the debts nnd aeductlons Illno ~I fr08 tne nllounl sub)ert to taw 111ne ~). 1. [ntar tha appropriate talC rate Illne 11 al detorllllned below. A. ror dat,s of d.ath occurring after 6/10/Q4, tha talC r~tes for trnnsfers to spouses are as follows: I. Dato' of death on or aftor 111/q4 nnd before I/I/Q~ the rate Is 11::. Z. Datos of death on or lifter 1/1/9~ transfers to 5pOUS.S will bo tnlled at 01:: tft_ rate. Note: ror dates of death prior to 1/1/94 trnnsfArs to SPOUSIIS are tallable at bl::. a. Transfers to lineal descendants Including father, ~other, son, dnught.r, grandehlldron, son-ln-lllw, daughter-In-low, stepchild nnd thalr Issue are tll~abla ~t sl_ percent t61::1. C. Tran,fllrs to all others Including brother, SlstDr, uncle, aunt. nllphew nnd nioce nre tawable at fifteen parcllnt IISI::). D. If you chango the ta_ rate, ple8s11 spoclfy your rlllatlonshlp 10 the decedent In the area provided. 3. Ihe aoount of talC due (1lna &1 Is deter.lned by "ultlpiylng tho lUrount talCnblo (11nll tit by the tnll rat. Iline 11. CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable dgbts and deductions are deterllllnod as follows: A. You legally aro responsible 'or pay.ent, or the est lite subjllct to nd.lnlstrlltion by a parsonal reprlls.ntatlllll Is lnsufflclllnt to pay tha daductlblo Ito.s. B. Vou actually paid tha debts nfter doath of the docodent and can furnish proof of pay.ent. C. D.bts blllng cl81.ed IIUSt ba 1Ie.lzed fully in p"rt 1. If additional ,pa(.8 is nllllded, use plllln pllper 3 I/Z" w 11". Proof of pay..nt .ay be requested by the PA Depart.ent of Ilellenue. 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. TAXPAYER INQUIRV UNIT IN HARRISBURG AT (717) 787-8327. TDDI (717) 772-2252 (HEARING IMPAIRED ONLY) COHHONW[Allll or l'fNN5Yl VANIA O[PARrH[NI or PlVl.NU[ BURUU or INDIVIDUAL 1A1t[S OlPT. :eOtJOI IIAARISBURC, PI. Ill;,e-ObOI * INFORMATION NOTICE AND TAXPAYER RESPONSE FILE ACN DATE NO.21 . 'u, 'G,t.;; 96130214 08-15-96 Ih.lhlll'" II.'" EST. OF MARIA T PINCIARO 5.5. NO. 558-72-3235 DATE OF DEATIt 05-12-96 COUNTY CUM8ERLAND TYPE OF ACCOUNT t:J SAVINGS [xl CNECK ING fJ TRUST Ll CERTlF . R08ERT PINCIARO 306 HILLCREST DR NEW CUMBERLAND PA 17070 REHIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 DAUPHIN DEPOSIT BANK hili pravidod tho nopftrl...nt with tho Infor"fttlon Ilsl.d b.low which hilS bun uud in cnlc:ullltlng Ih. pot.ntlal tax du.. Iholr r.cordS Indlcftto that at Ih. doath of Ih. above d.cod.nt, YOU were II joint own.r/bon.flclary of this account. If YOU f.. 1 this Infor.atlon Is Incorr.ct, ploaso obtain wrltlon corr.ctlon fro.. Iho financial Institution, ,.tlach ft copy 10 this for.. and r.turn It to tho above addr.s.. Thl. account Is laxabl. In accordftnco with tho Inherltanc. Tax law. of the Co...onw.alth of P.nn.ylvanla. Du..t!on. ..IIY h. a"'sw.rM" by clIIII"g (111) lAl-a~Z7. D.t. Establishod REVERSE SIDE FOR 02-12-92 FILING AND PAYMENT INSTRUCTIONS COMPLETE PART 1 BELOW Account No. 0001932497 II II II SEE Account Bolonco 1 , 578 . 41 Po.cont To..bIo X 16 . 667 AMount Subjoct to To. 263.07 T.. Rota X .06 Potonti.l To. Duo 15.78 PART TAXPAYER RESPONSE [01 FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT BASED ON THIS NOTICE A. 0 Th. above Infor.atlon and tax duo is corr.ct. I. You ~ay choose to r..it pay...nt 10 tho Roglstor of Wills with two copl.s of this notic. to obtain a discount or avoid intorest, or you .av check box "A" and r.turn this notlc. to tho Rogister of Will. and an official a,s."..nt will be I.su.d by the PI. nepart.ont of R.venu.. To In.ur. prop.r crodit to your account, two III copl.. of Ihl. notlco ~u.t IIcco_pany your pay..nt to tho Roglstor of wills. Hak. ch.ck payabl. to: "Rogislor of willi, Agont". NOTE: If tax pay.ents aro .ad. within thr.. (31 .onlhs of tho decedent's date of d.ath, you .ay d.duct a 5~ dl.count of the tax du.. Any Inh.rltanc. tax duo will b.co.. dollnqu.nt nln. (9. ..onths aft.r tho date of d.ath. [CHECK ] ONE BLOCK ONLY B. c:J Th. nbov. asset has b..n or will bo r.port.d nnd tax paid with tho Pennlylvftnia Inh.rltanc. lax r.turn to b. fll.d by tho d.C.d.nt's r.pr.s.ntfttlv.. C. c=J Th. above infor.atlon Is Incorr.ct and/or debts nnd doductions w.r. paid by you. You !lust co..pl.t. PART 0 and/or PART 0 below. PART ~ If you Indlcat. a dlff.r.nt tax rat., ple.s. stat. your r.latlonshlp to d.c.dent: OFFICIAL USE ONLY 0 AAF PA DEPARTMENT OF REVENUE PART ~ UATE PAID or T,'\~ au JOIt!T."TnUST AC:OlmTC r:'Ii 1 1 2 2 3 x 3 4 4 s 5 & 6 7 X 7 8 8 DEBTS AND DEDUCTIONS CLAIMED '!'J'.~ nETunt! - eOMPUT.".T%Ot! LINE 1. D.to Est.bllshod 2. Account B.l.nc. 3. Percent Taxabl. 4. AMount Subject to Tax 5. Debts and Deductions 6. AMount T.xabl. 7. T.x R.te 8. Tax Due PAYEE DESCRIPTION AMOUNT PAID I I I I ~ TOTAL IEnt.r on Lin. 5 of r.x COMput.tlonJ . the f.cts I h.v. reported aboy. .r. true, correct and HOME WORK (,,, )'i3~.'15S7 (11.) ,,~ -R-SO-U o NU DATE , GENERAL INFORMATION 1. fAILURE TO RESPOND Will RESULT IN AN OFfICIAL TAK ASSESSHtNT 1001111 1II1II1Ir"hl. Inhltu' IIIU,"11 IIIl Infut"ntlml ,ubaUled by the 'IMnel"t hulltullo". 2. l"hulI8ne. tn. b.co... delinquent nln. flonthl ."t.r Ihe lluc.,hlllt', ""l. 0' d.."th, S. A Join' "ccoun' I. ,,,.,,bl. 8"'8n thoullh Ihu declIll.nl', "n1lll8 wIn ,tclil.1l I" It iIIlnlhr of (,lIIw,mlltl1l.. It. Accounts I IncludinG tho,. h.ld b.tw.en fu.ahnnd "nil wll.1 which the lI.cud.nl II\lt In III In' ""." within II'" ..,81U Ilrlur III d..th er. fully '.."bl. "I Ir"n.f.r.. !I. Aceounls ..t"blhhed jointly b.tw.." t"u"nnd nnlt wlf. .or. Ihn" une yel1r I.rlot to IllInth nre 1I0t tlu"III.. fl. Accounts h_ld by "d.ced.nl "In trult for" 1'11101"., or olher. /'Ire InJlnl)lv fulh. REPORTING INSTRUCTIONS - PART 1 - TAXPAVER RESPONSE 1. BLOCK A _ If the Inforlltl,tion rmd co.putaUon In tho notlclI nr. corrllct nnd deductions nrll flot beln!J chl"lId, plllclI nn "X" In block "A" of Part 1 of the "t"xpny.r Plllpon,." uctlon. Sign two cup I., nfld ,ub.1l thll. with your chllclo for thll I'Il1ount of tax to thll Allghhr of Willi of thll county Indlcl'ltlld. 'h. PA OOpllrt.llInt of AllIvllnulI will Inu. nn offletnl uUI....nt eror. REV-IS4S EXI upon rllclllpt of thll rllturn frail th. RIIgl't.r of Will.. Z. IILOCI( II _ If tho .nut sPllcifllld on this notlcll hits b.on or will bo r.portlld Rnd tax ru,ld with tho Pllnnsylv"nllll Inhllrlt"nco tu Roturn fU.d by thll dlllclldllnt's rllprllSllntntlve, plnco nn "K" In bloclo "BOO of Pnrt I of tho "T/npny.r R.spons." s.ctlon. Sign ono copy and roturn to tho PA Oopart..nt of Allv.nulI, lIurllnu of Indlvldunl t,U.S. Ollpt "SOliDI. ttarrhburg. PA 1112S-0bOl In thll IInvoloPIl provldod. 3. IILOCK C _ If the notice tnfor.atton Is Incorr.ct nnd/or dllductlons nrll b.lng clal.od. ch.clo bloclo "COO nnd c08plot. Pnrts Z and 3 Ilrr.f'rdlng to 'h" In..!ructlon. b.low. Sian two coolos nnd sub.lt tho. with 'lour ch.clo for tho n.ount of tall p"Ylibl. to tho ROQlshr of Wills of the county indicated. tho PA Oepnrt,..nt of Rllv.nuo ..ill Inu. nn official "n.lu.nt eror. REV'IS"a EKI UPOlo rllc.Ip';: of the r.turn froll the Rllglst.r of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE I. Entor NOtEI tho date thll account origln~llY loins ostabllshad or tltllld In thll ""nnllr Ilxisting at dftto of dllath. ror a docodent dying aftor Il/12/82: Accounts ..hlch tho dllClldllnt put In joint nelles ..ithln on. CI) year of doath nre taxablo fulh as transfllrs. tto..evllr. thllro I. nn IlII1c1uslo" not to OJl;Clllld $3,000 per trftnsfllr.o regardloss of the valuo of the account or tho nu.bllr of accounts hllld. I' a doublo astorlsk c..) appoars boforo your first na.1I In thll addros' portion of thl, notice. the $3,000 .xcluslon alr.ady ha. bo.n doductod fro. tho account balanclI as rllportod by tho 'In"nclal Institution. Z. Ent.r the total balenco of tho account InclUding Interll,t ftccruod to the datil of doath. 3. 1h. p.rcont of the account that is taxablo for lIath survivor II detllr.inod a' foIloM': A. Thll porcont taxablo for Joint al.ots Ilstabllshlld .or. than ono yenr prior to tho dlllcodllnt.s doath: DIVIDED BY tOUl NUHBER or JOINT OWNEAS [lIa.plo: l Joint aSlot roglstorod DIVIDED ay tOUl NUH8EA or K 100 . PERCENT TAKABLE SURVIVING JOINT OWNERS In thll na.1I of thll doclld.nt and two oth.r pllrsons. 1 DIVIDED ay 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) . .167 K 100 lb. n (lAKABLE fOR EACtt SURVIVOR) B. 1ho porcllnt ta_abl. for assllts croatod ..I thin onll yoar of tho deClldllnt's doath or account. own.d by th. doc.dont but hold In tru.t for anoth.r Indlvlduale.) (trust bon.flcl.rlo,l: I DIVIDED BY TOTAL NUHB(R or SURViViNG JOINT OWNERS OR tRUST BENErlCIARIES X 100 . PERC[NT UXABlE Exa.plo: Joint account r.glstllrod In tho nallll of tho dOClldllnt and two othlllr persons and e.tabllshod within onll ylllnr of doath by tho docodllnt. 1 DIVIDED BY Z (SURVIVORS) . .SO X 100 . SO% CUKABL[ rOR [ACt' SURVIVOR) ~. tho a.ount sUbjoct to tax (1lno 4) Is det.r.lnod by "ultlplvlng tho account balancll (line l) by tho porcllnt ta_abl. (1In. 3). S. Entor tho total of tho dobts and deductions Ihtod In Pftrt 3. b. 1h. a.ount taxabl. (itn. b' IS oll'lIr..noo by subtractJn') tnll dllots I.-,"d u.o',ctlo,,~ 1111'. !U HU. In. dtlUUII\ !IoI.lI.lJ.l..l \u \a... 01". ..L 7. Ent.r tho appropriate tax ratll (11nll 7) as dotor.ln.d billow. A. ror datos of do.th occurring aftor 6/30/94. tho ta_ rat.s for trans'ors to spou'os arll as follo..s: I. Oat.. of dllath on or aft.r 7/1/94 and boforo 1/1/9~ tho rate Is 3%. Z. Datos of d.ath on or ftftor 1/1/9S tran,fors to spousos ..Ill bll ta.od at 0% tax rato. Not.: For datos of doath prior to 7/1/94 transfors to SPOUSIIS Bra tallabl. at 6%. II. Transfors to Ilnoal do.cllndants Including 'nther, "oth.r, son, dnughtor, grandchildren, son-In. I"... daughter. In-law, stllPchlld nnd thlllr luuo lIro tnllobIo at sill porc.nt (6%). C. transf.rs to all othllrs Including brothor, sl,tllr, unclo, aunt, noph... and nloco aro ta_ablo at fIftollln Pllrc.nt eIS%J. D. If you chango tho ta_ rato, plllaso spocIfy your relationship to tho d.Clldont In thll aroa provldlld. S. Th. a.ount of tax duo (1lno 8) I. dlltor.lnod by ~ultlplylng tho a.ount ta_Bblo (Iinll 6) by thll ta_ ratll Cllno II. CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allo..ablll debt. and dll~uctlons arll dlltor.lned as folio...: A. You IogaIlY aro rosponslble for pay.ont, or the ostato sUbjoct to ndelnlstratJon by a por,onal r.prosontft'lve I. insuffIcllllnt to pay tho d.ductlble It.... II. You actually paid the debt. aftor death of thll dllcod.nt and tan furnish proof of paYII.nt. C. D.bts bolng tlaleod .Ult b. Ito.!zod fully In p"rt 3. If /lddltlonlll spacII Is nuded, UIIl plain pap.r S In" x 11". Proof of pay..nt eay bo roqullstlld by the PA Ceparteont of Allv.nue. TAXPAVER 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) .! I I I I I I l-'OIDHIII I ! D NO. AA 146657 COMMONWEALTH OF PENNSYLVANIA DlPARTMENT O' REVENUE OFFICIAL RECEIPI' . PENNSYLVANIA INHERITANCE AND ESTATE TAX *' .,.,1162111..... RECEIVED fROM: ACN ASSESSMENT '=' CONTROL iii NUMBER AMOUNT D ROBERT PINCIARO 306 HILLCREST DR. 'fell .!lOd 4 $1:J.78 96130215 $39.46 NEW CUMBERLAND. PA 17070 ESTATE INFORMATION, : r:'I FilE NUMBER W 21-1996-0663 r:'I NAME OF DECEDENT (LAST) ~ PINCIARO MARIA T II DATE OF PAYMENT I EJ POSTMARK DATE COUNTY SSN 550-72-3235 (FIRST) (Mil CUMBERLAND DATE OF DEATH REMARKS " m TOTAL AMOUNT PAID $55.24 PB ROBERT PINCIARO SEAL CHECKtI 31144 /, ! RECEIVED BY" /, : ' I SIGNATURE I" ......:- j REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS . I -- - -- - -~ -:--:..--,. .- -~ T:',~:; ~~ >, ~ .! __1 -~ -"-" --'-.~-"--"'A. c..- 1.:' . I PURPOSE OF NDflCEI 2~ ~ :Il :Orn 3 : rJ ,"l I".' f) 0- , 0 ., n ~ N To fulfill the requlreeent. of Section 21~0 of the InhlrltanCI and E.tat. Ta. Act. Act 22~a.f 1991. cil]P.S. SectIon 2UO). .: N vI. 0 of Wllrt\=?lnted d./lthe UlC -.. PAYMENT I Oltach the top rlvlr.. sIdl. -. Hak. ChIck or .aney ordlr payabla 101 AECISTEA OF WILLS, ACENT. All paY.lnt. racllvld .hall flr.t ba appllld to an~ Inlarl.t vhlch .a~ ba dua, with an~ ra.alndlr appll.d to the tax. portion of thl. Hotlc. and lub.lt wllh ~our pa~.lnt to the A.gl.l.r AEFUND (CA)I A r.fund of . tax cr.dlt, which wa. not r.qu.st.d on Ih. ta. r.turn. .a~ b. r.qulst.d b~ coapl.tlng an MApPllcatlon 'or R.,und of P'nnl~lv.nla Inhlrltanc. and Eltata TaxM tREV-I1Il). Appllc.tlonl .ra .v.ll.bl. at the Offlc. of the A.gl,t.r of Will., an~ of the 21 A.v.nul Dlltrlct Offlc.. or b~ c.lllng the sp.clal Z4-hour .nsw.rlng ..rvlc. nu.b.r. for for.. ordering: In P.nn,ylvanla 1-800-362-2050, out.lda Penn.~lvanl. and within local Harrl.burg arIa (717J 787-8094. TOOl t717J 772-2252 IHearlng I.palred Onl~). OBJECTIONS: Any party In Intlr..t not ..tl.fl.d with Ih. appr.I....nl. allowanc. or dl.allowanc. of d.ductlon. or ........nt of tax (Including discount or Inl.r,.t) a. .hown on thl. Hotlce .ay obJ.ct within .Ixly (60) day. of r.c.lpt of this NotIc. bYI .-wrltt.n prot..t to the PA Depart..nl of Alv.nu.. Baird of App.al., alpt. 281021. Harrl.burg, PA 17128-1021, DR --.llctlng 10 have tha .attar dat.raln.d at Ih. audit of the account of the plrsonal r.pr..ant.tlv., OR .-app.al 10 the Orphan.' Court APHIN- ISTAAflYE CORAECTIONS: DISCDlJHT! PENAL TV I INTEAEST! Factual .rror. dl,cov.r.d on thl. ........nt .hould b. addre...d In wrlllng 10: PA D,part..nt of AIV.nu., Bur.au of Individual T...., ATTH: Po.t A.......nt Alvlew unit, OEPT. 280601, Harrllburg, PA 17128-0601 Phonl (717) 787-6505. S.. page 5 of the booklat Mln.tructlon. for Inhlrltanc. Ta. A.turn for a R..ld,nt D.c.d.ntM (AEY-ISOI) for .n ..planatlon of 8d.lnlltratlv.ly carr.ctabl. .rror.. If any t.. due I. paid within Ihr.. (]) cal.ndar .onth. aftlr the dlcadant'. dl.th, a fly. p.rc'nt IS~) dl.count of thl ta. p.ld I. allow.d. Th. 15~ t.. aan..ty non-p.rtlclpatlon p.nalty I. co.put.d on the total of the tax and Int.r..t a"...od, and not paid bafor. January 18. 1996, the flr.t da~ aft.r the .nd of the ta. a.nl.t~ p.rlod. Thl. non-partIcipation penalty I. appealabl. In the .a.. .annlr and In the the .... tl.e periOd a. you would app.al the ta. and Int.re.t that ha. b.en a'....ed a. Indlcatld on thl. notlCI. . , ~ Inter..t I. chargld b.glnnlng with flr.t day of d'llnquency, or nine (9) lonth. .nd one (I) day 'rol the dlt. 0' death, to the date of pay.ent. T.~e. whleh beca.. dellnqu.nt blfor. J.nua~y I, 1982 be.r Interl.t at the rate of ,I. 16%) perc.nt p.r annul calculated at a d.lly r.t. of .0001~ All t.... which b.ca.e dlllnqu.nt on or after J.nuary I, 1982 will b..r Int.r..t at a rat. whI~~ will vary fro. calandar y.ar to cllendar year with that ratl announced b~ the PA D.part.'nt of Alyenue. The applicable Inter..t r.te. for 1982 through 1991 ar'l V..r Intlre.t Aat. Oally Int.r..t F.ctor Vear Inter..t Rate Dally Inter..t Factor 1981 .~ .000247 1988-1991 IU .000301 1992 .~ .000247 1993-19~ 7~ .000192 1995-1991 .~ .000247 1982 1983 1984 1985 1986 ulnter..t 20~ 16~ II~ In lOX I. c.lcul.ted a. .0005"8 .000438 .000301 .000356 .00027" 'allow.: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR .-Any Hotlce I..ued after the ta. beco.e. d.llnquent will r.flect an Intlre.t cllcul.tlan to 'Ift..n tiS) day. beyond the dlte of the I..e....nt. If P.y.ent I. .ade aft.r th. Int.re.t co.putatlon date .hOwn on the Notice, additIonal Int.r..t !lUst ba calculatacf. go 3~ (7 . , ~ :0 :OeD ID (') (." 0 .J .i. ... PURPOSE OF' NOltCE: r: <::l CJ 1991.tOZ P.5. PAYHEHT: To futflll the r.qulr...nts of Slctlon 2140 of thl Inh.rltancl and [Itat. 'ax Act, Act ~Z 0' Section ZIUJ. (',. D.tlch the top portion 0' thl. Notlcl and sub_It with your paY'.nt to thl Rlgllt.r of W~I. prlnt.~n the t.v.,.. lid.. :J!. _~ 0 .. "aka chick or ~.Y order payable to: RECISTER or WILLS, ACENT. ~ \Jl All ply..nt. r,cllvld shall flr.t ba applied to any Int.r..t which ..y ba dUI, with any r..alnd., applied .~. ..' :;.. .,. iii 0 -" 10 thl till(, REFUND leA): A r.fund of . tax credIt, which WI' not r.qua.t.d on thl tax return, ..y bl r.qua.tld by cOlplltlng an ~Appllc.tlon 'or R,fund of Penn.ylvanla Inheritance and E.t.t, Tax" CREV-IlI)). Applications at. available at the OffiCI of thl Algl.tlr 0' Will., any 0' thl 2J Rlvlnul DI.trlct Of'lcI. or by c.lllng thl splcl.l Z4.hour answlrlng 'Irvlc. nu-b.r. 'or 'or.. ard.rlng: In P.nn.ylvanla 1-800-16Z-Z0S0, out.ld. Pennsvlvanla .nd within loc.l Harrisburg Ir.. (717) 147-8094, TOO. (717) 77Z.ZZ5Z lIlearlng I.paired Only>>. aBJECTIaNS: Any party In Int.r..t not .atl,'I.d with the appr.I'I..nt, allowancl or dls.llowanc. 0' dlductlon. or .......ant a' tax (Including discount or Int.r..t>> a. .hawn on thl. Hotlc. .ay obJ.ct wIthin .I.ty (601 d.y. of receipt 0' thAI Hotlc. bYI ..wrlttln prote.t to the PA Depart.ant 0' Revenul. Board 0' Appe.I., Dept. Z810ZI, Harrl'burg, PA 17IZ8-1021, OR ..at.ctlng to hevI tM .atter d.ter.lned at the audit a' the .ccount 0' th. p.r.onal r.pr.sentatlv., OR a_appIII to th. arphan." Court ADfCIN. ISTRATIVE CORRECTIONS: Factual .rror. dl.cov.r.d an thl. ........nt .hould b. .ddr....d In writing to: PA DIPart..nt of Rlv,nu., Bur.au 0' Individual Tax.., ATTN: Po.t A.......nt R.vl.w unit, DEPT. 280601, HarrJ.burg, PA 17128-0601 Phon. (717) 787-6505. S.. page 5 0' the book lIt ~In.tructlon. 'or Inh.rltanc. Tax Return far a Re.ldent D.cedent~ IREY-1501) 'or an e.planatlon a' adalnl.tr.tlvelY carr.ctable error.. DISCOUNT: I' any tax due I. p.ld within three (]) c.lend.r lonth. after thl d.c.dant". daath, . ,Iva parc.nt (S~) dl.count 0' tha t.. paid I. allowed. PENALTY I ™ 15~ tax aane.ty non.partlcJpatlon p.nalty I. co.puted on the totcl 0' thl t.x and Inter..t .I....ad, and not p.ld ba'ora January 18, 1996, tM flr.t day .fter tM end 0' the tax aan..ty p.rIOd. Thl, non-participation Pln.lty I. .ppa.labl. In the .... .ann.r and In thl tM .... tl.. p.rIod .. you would .pp.al the t.x and Int.re.t that h.. b..n .......d .. Indlc.ted on thl. notlc.. INTEREST: Intlre.t I. ch.rgad b.glnnlng with 'Ir.t d.y 0' d.llnqu.ncy, or nln. (9) .onth. and on. (II day 'roe the d.t. 0' d..th, to the datI 0' pay.ent. Ta... which b.ca.. dllJnqu.nt be'or. J.nuary 1, 1982 blar Inter..t at the r.t. 0' .Ix (6~) p.rc.nt p.r annua calcul.ted at a dally rat. 0' .000164. All ta... whiCh b.ca.. delinquent on or .'t.r Janulry I. 1982 will baar Int.r..t .t . r.t. which will vary fro. cal.nd.r y..r to c.l.nd.r y.ar wIth th.t rata announcad by the PA n.part..nt of Ravanu.. Th. applicable Int.r..t r.t.. 'or 198Z thrOUgh 1997 .r.1 V.ar Intar..t Rat. D.lh Int.r..t Factor V..r Int.r..t Rat. Dally Int.r..t Factor I'll lOX .000548 1987 OX .000247 1983 In .00008 1988.1991 lIX .000101 1984 11:,( .0ooJDI 1992 'X .000247 1985 U:C .000156 199]-1994 1X .00019Z 1986 IU .000Z74 1995-1991 'X .000247 "Int.r..t I. c.lculat.d a' 'ollOwll INTEREST = BALANCE OF TAX UNPAID X NU"BER DF DAYS DELINQUENT X DAILY INTEREST FACTOR .aAny Hotlc. I..u.d aftar the ta. b.co... dellnqu.nt will r.'l.ct an Jntar..t c.lcul.tlon to 'lftaan (IS) days b.vond the data 0' the ........nt. I' pay..nt 1. ..d. aft.r the Int.r..t co.putatJan data shown on the Notle., additional Int.r..t au.t ba calculat.d.