HomeMy WebLinkAbout96-00705
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PURPOSE of
HOTICE I
To /UlIlU .h. r.qulr...n.. of s..tlon 2140 .f .h. Inh.rl\ano' .nd ,o..to T.. ~o', ~.. 21 of 19", m p,S,
Sflictlon 9140),
o..a.h .h. .0P p.r' Ion of .hl. No'l.a .nd .ub.l. wl.h ,our pa,..n' '0 .h. R.,I,'ar of 'III. prln..d on tho
rev.rla sidll.
__ Hake check or .oney ord.r payable tOI REOISTER OF WILLS, AOENT,
~ "fund of a '0' ".dl\, whl.h wo' no' r.qu..". on .h. '0< ,,"ltn, .a, b. "qu,,'ad b, oo,pl.tln, an "~pplluatlon
for R./Und of p.n..,I"nl. 1nh"l\.noa .nd E..... T.." ,",y-m'" ~p,ll..tlon.'" .v.l1,bl. a. .h. ofllo, of
.h. ,..I.." of Will" .n, .f .h. " R.v.n" 01..do' Ofll." or b, ..Illn, .h. ".01.1 24'hour .n.worln, ,",vlo'
nu.b.r. for for" or..rln,: In ponn.,lv.nl. 1_800,'.2-20S0, ou..ld. p.nn.vlv.nl. .nd within 1...1
Harrisburg araS (717) 787-8094, TODII (717) 77Z-?'z52 Ole8r1n~ Itrlpalred OnlY).
PAVHENTI
REFUND (CRll
O.JECTIONS, ~nv p.r" In In..r..t no' ...I.fl.d with .h. .ppr.I....n., .llow.n.. or dl..l10w.n.. of d..uo.1an. or ........n'
.f ... Ilnol"dln. dl...un. or In..r..tl .. .hown on thl. No'1.. .., obj.,t wl'hln .1.', "D) d." of r...lp. of
this Notice bYI
--wrl\ton "0'''' '0 .h. p~ o.,.r...n. of ,"v.nUM, 'oord of ~,p..I., D.p" '81021, .."lIbUr', p~ 1712o-lO>!, OR
,-.l.,.ln, '0 h.v, .h. ...t.r d...r,ln.d ,. .n. .udl' of .h. .,.oun' of .n. p.r.onol r.pr...n...lv., OR
--appe~l to the Orphans' Court
.,OHIN-
ISTRATIYF.
CORRECTIONSl
f...u.1 "rors dlsc"."d on .hl. ........n. .nould b. .dd"...d In wrltln, '0: P~ o.."...n' of Rov.nUM,
'ur"U of lndl.ld..i To..., A1T_1 P." ~.......n' Rovl'w unl\, OEPT, 2'0601, "."I.bur', p~ 17128-0601
phon. 17171 187-6S0S, S.. p.,., of .h. b.okl" "In.,,",tlon. for In""I\.... T.' ,.turn for. R..ld.n'
Decedont" (REV-15011 for an explanation of 8d.lnlstr~tlvelY correctable errors.
if .n, ... duo 1. p,ld wl\hln 'hr.' (3) ,.i.nd.r .on'ho ./tOr 'h' d.o.d.n." d,,'h, . f1vo p"con' IS"
discount of the tal( pllid Is i!llloWQd,
Th. lS% ... ..n.." non'p.r".,p.'lon p.n.I'Y 1. ,o.",.d on .h. '0'.1 0' .h. .a. .nd In..r..' .......d, .nd no'
p.ld bofo" J.n"" 18, 1..., .h. firs' .., .ftor .h. .nd of .h. ... ..n.." p"lod, Thl. non,partl.lpatl.n
p.n.l" I. .pp..I.hi. In 'h. .... ..nn.r .nd In .h. .h. .... ,I.. p.rlod .. 'OU w.ui' .pp..\ .h. ... and In..r..t
t:,ftt hili been 8SUSSad as Indlc8ted an this notlc.,
In..r..' I. .h.r,.' b..lnnln. wl'h fir" d.v of d.llno,.n", .r nln. ('J .on'h. .nd on. II) d.,
fro. .h. .... of d..'h, '0 'h. .,.. of p.,..nt. ,.... whloh b..... d.lInqu.n' b.for. J.nu." I, 1.82
b..r Inter... .. ,h. r.t. 0' .1. ,." p"o.n' p.r .n""" ool,ul.'.' .. . d.llv r." of ,000164.
All to'" whlen b..... ..\I",u.n' on .r ,It.r J.nu'" \, 1982 ,III h..r Int"...,t . "to whl,h will v." fro'
,.lo.dor ,..r ,. ,.londor ,.." with th.t r." .nnouoo.d h, .h. PA O.p.r,..n' of ,,,.n" , Th. .ppllo.b1'
inter.st rat.. for 198Z through 199R nre:
~ Inter..t Rllte DailY tnterut factor Vllllr tnterest Rate Dally Interut Factor
198Z 20Y. ,000S48 1987 1;1% .000Z41
1983 16Y. .000438 1988-1991 11% .000301
1984 11Y. ,000301 1992 9% .OOOZ41
1985 HI, .OO03Sb lCJ93-1994 7'1. .000192-
11;186 10Y. ,000274 199!il-1998 9% ,00024'1
~-Inttlr..t l. calculat.d .. folloWll
INTEREST m BALANCE OF TAX UNPAIO X NUHBER OF OAYS OELINQUENT X DAILY INTEREST FACTOR
--~n, Nolle. ,....d .ft" .h. I.' b.co." d.lI",".n' will "fl... .n In'''''' ,.'cul.\lon to flit... (IS) da"
beyond .hO d." of 'h' ........n., If p.,..nt I. ..d. .,ter 'n. Into".. ,..put.\lon d." .how. on .hO
HoUo.. additlon"l Inter..t .ust bl CtllClll"t.d,
DISCOUHT:
PENALTY I
INTEREST I
GENEflAL I NFORMA TI ON
1. FAILURE TO RESPOND WILL RESUL1' IN AN OffICIAL TA)( ASSESSHENT with f1Jlflllcnhlll Inter".t bluod nil InfCl~nllltlotl
lOullnlithd by thu flnllflfJlnl In~tltutlon.
2. lnhllrltnncfl tflX hecolllu dollnt/uQ.,t nino ",(mUlti n/lClf tho d~(:II(tlltlt'~ d(lta (If dllflth.
3. A joint Rccount I. Uumble oven though th" ducu(j"nt'll Iltlr.lll WllU IldthulllG a mattur n/l;l>f1!,1onlemJlI,
It. Acoounh (lncludl"g thala hold botw".n hUlutllU1 llrld wlfal whlcl\ thll (hl~fldllnt put In Joint nlllllU within on. YUill' flrlor to
opsth lire fulLY 11lxlIblu liS tran.fars.
!f, k(:countl 81tnblllhod Jolnth hotw..n hu&hllrlll ,md willi !II()ro fhM1 OM vonr I1rlor to dOllth are not t!tJ(flbl".
6. Accounts ht'td by /I ducQQllnt "In trlllt for" ~moth"r or otllors llrO to)(<1blfl full'll.
REPORTING INSTRUCTIONS . PART
1
TAXPAYER RESPONSE
I. BLOCK A . If thl I....for"wtlon Arid OOl!lllutPltlorl In HIli notleo BrA (;orrocl ~nd deductions lIro not being oltlI1ll,u1. p!aQe an "X"
In block """ 'If pnrt 1 of the "TI)KP!l\fGf f.ltI5110nSU" !lactlon, Sign two o('lpI9!1 tlnd submit the", "11th your chtllk forthG "lIIo\lnt of
ttl)( to the Regllt.r of Wllh of the county Indloolod, Thll PA Ueplutmont 01 f.I~VQml8 will Iuu. Rn offll:lisl lIuellment
(Form IU:V~lS(,6 !:Xl upon rflcDlpt of th" return 'rom tho Rflglster of WIlla,
Z. BLOCK II " If thll aUlt specified on this notlcla h<ill boon or will uo roporhld llnd till< pain with \h~ PcmnsylVllnl1l lriher1tllnce
hI( Return fHad 1;)y the deoAdent's raprountlltlve. plaoe on "X" In blook "8" of Illlrt I of the "TllXPt'I\fer RClSporue" sootlon. SllIn or,.
OOP\f and return tc' tho PA f)operrt",e"t of Rovonuo. Buroau of Indlvldu81 T8l<01l, DOflt lilO60l, tlllrrlsburlll PA 171l8.0601 In the
Gnvelopo provided,
3. BLOCK C ~ If the flotlen information III 1I1corrOtt llnd/or deductions lIro tHalng clalmlld, check block "c" and COrPIpleto Parts Z end 3
du::,.~:Hr'M ~~ t~:. \...~:~..:.tbr,: ~OlCh, ':1..', ." ;c;o\.. .,,:,\:~ ':.;:,:~, ',.. uo.",,", '-. i:,.; [.,l,ulin;: ...: h,,, f'<'H.;,t~ ,,,'J ',io.. ~.."~J~"I
of Willi of the ccunty JndIcetctd. The PA OeplIrtmont of Revtlnuo will ISSUG an oHlcl"l f\sseumcmt (Form REV..IS48 E)(} upon racelpt
of the return fro", the Reghter of Wills.
TAX RETURN . PART
2
TAX COMPUTATION
LINE
I, Enter
NOTEI
tho date th. 8Ccolmt orJglnallY was nstl'lbllshed or tltlGd In the mllnner' Ql<htlng at dlltD of dOllth.
for l.'l dacedent dyIng aHor 12l12l6~: Accounts which the do08dunt put In Joint n2lm08 withIn one (11 year of dellth are
tl'lKllbh flllly al tl'!'ll'!l;fgrs. I!owovltr, there 15 6n (ll<ol\)llon not tn Cll<o08(l $~,O(lO per trllnshrQA re9t1rdle&l of tho value of
tho eocount or the number of account8 hGld.
If II double lu~terlsk (l1Ii) apP811r!l before your fIrst nllme In the lldd"us portion of thl$ notice. tho $3,000 exclusion
elrelld'J ha, bun deductad frolll thu !Iccount balBnce 811 reported Uy thCl flnanollll IfHltltutlon.
Z. Enter the total ba1ancb of tho account Inoludlnu Interllit accrullld to the date of danth.
3, The pClrcDnt of the account that 19 tal<l!Ible for Inlch survivor Is determIned <lY followsl
A. The pClrcant tl!lxablo for joint aUClh C1StlIbllshod morlll than ono \feftr prior to tho dlilolo)dent'~ dOllthl
DIVIDED BV
TOTAL NUHBER OF
JOINT OWNERs
II joint 8ssat rOQllltoreQ
DIVIDE!) BV TOTAL NUMBER OF )( 100 PERCENT TAXABI.E
SURVIVING JOINT OWNERS
In tho n8Me 0(. the decedent and two othor persons.
EXl!IlllPle:
I DIVIDED BV 3 (JOINT OWNERS) DIVIDED 8V l (SURVIVORS) . ,167 )( 100
16,7% (tAKABLE fOR EACH SURVIVOR)
n, ThG percent hxable for l'I11suh orentad withlt, ()I10 'Iellr of tho docodunt'!1 dORth or accounts ownod by the deQedent but held
In trust fnr another Indlvldual(s) (trust beneflclarles)l
1 DIVIDED 8V 'TOTAl NUMBER OF SURVIVIHG JOINT
OWNERS OR TRUST BENEfICIARIES
)( 100
PERCENT TAXABLE
Exumplul .Jolnt 8ccount rllljJlstered
thu dClcedent.
1 DIVIDED BV Z (SURVIVORS) . .50
In tha Mille of tho docudont and two other pet'sons i!lnd osttlbllsheCl wlthlnone \fOllr of death by
100 50% (TAXABLE FOR EACH SURVIVOR)
4, The alllount sUbjoct to tllX (tine 4) It dGtGrmlnod by mUltlplVing the acoount balanoo (IIno 2) by th. percont hxable (line ~l.
5. Enter the tohI of the debts lInd deductions IhtCld In Pnrt 3.
6, The f1mount taxllble (llnll 6) Is dGtClrlnined by subtracting the (IGbts Md dtlductlons (lIne 5) fro/ll tho llmount subjeQt to hI( (Un. 41.
7. Entorthe appropriate tllX r8to (llnCl 7) ns detsrmlned below.
A. For dPltes of death ocourring lIfhr 6/30/94, the tllX rEltOll for trans for II to spouses fire a9 followSl
1, Ofltel of duath on or llftor 7/1/9(, "fld belore 1/1/95 tho rnhl Is 3%,
Z. Oatel of death On or nftllr 1/1/% trftnltfClrli to SPOlIS85 will be taxed at 0% tal< rftto.
Notel For datu of duth pl"lor to 7/1/1}(1 trt\nlfors tn SPOUSIIlI Ill'll tel<ublo nt 6%,
8, Trcmlfers to lineal delcondants Including f<lthor. mothor, son, dtlughhw. grnndrhlldran, 1I0n-ln-IPlw,
daughtClr~ln~lllwJ IltClpohHd land thalr luuft ",re tOll<flble fit sll< percont (6%1"
C. Tranllhrs to llil otherli Inoludll\g brother. slstllr, undo, fluntl nllphow amt nlnco nro tflxtlble llt fIfteen 'percent (1&%).
D, If vou chnnge tha hlK ratll, PlellllG l>pClclfV YO(Jr rol!ltlonshlp to thA dooodent In tho Moa p,'ovldlld.
8, The a(!lount of tal< due (111'11\ 81 is determJnlld b'l multiplying tho nmount tflKl'lblo (llnfl fJ) by thD taK rete (line 71,
CLAIMED DEDUCTIONS - PART
3
DEBTS AND OEDUCTIONS CLAIMED
Allowable debts' end deduct lonll Me deternllned lIS follows I
A. VOll 1.0ftl1V lire rllsponslble for puyment, or tho Qstllh~ suujoct to tlllmlnlstri'ltlon by Il PIII'SOtHII I'eprf'luntlltlvll Is Insufflolent
to p"y the deductible Itallls. .
8, Vou llOtU811y Pllld the tjobts nftor dmlth of thfl tlol:odnnt MIl'! etJ" hH"nlsh proof of plIymlHlt.
C, Debts being clfllnled must he IttJ",ll'lld hilly III J11l1't.L If iIlWltlot\nl r.pnCQ 110 noodod, USQ !llllln pnpol' 8 Iii''' l< 11", Proof of
11nymant may he rllques tocl hv tho PA Jlllflllr tlllQrlt of RnV(Hl\jh,
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER WFOR~IATlON OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFiCE
OR CALL TH~ BUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (7171 787'8327, TDPI (717l 772-2252 (HEARING IMPAIRED ONLYI