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GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFfIC1AL UK ASSESSMENT wlltl nllflll~\lhlg lntnrultt 1"\lHulon InfornmtloJl
Guhllllttod hy ItlQ f!nflJ\clnl In~tltllllnn,
.., Inhltrltl'lnco tftl< bACO"'.>> dilillnqucmt nlm. "'OIltt", lIftor tho t!llel!llnn!''! linin [)f dQllth.
3, ~ joint IlCCollnt 15 t<l>(iltlln ovon thO~H,h ttm dQtlodent',; lHlIIII OlliS /lClducl ilS il ""lttor of (JonVfllllnm:o,
't. Accounts (lnolurl\nll thOllli1 huld hlltwoon huslHlIId Md wlfol 0/1111;1\ HI" thlClodont IHlt III Joint nomos within flllO Yllar prior to
dllftth ilrQ fully tnlCl'lble ill trllnltlhrs,
!i. Aclcollnh 1I,lnbl l'ihadlolntlv halwoull tlullbMd <lnd wHo man. thlln one YUill' lIf"ior to dllllUl ~Iro not 11I)(lIblo,
(I. ACllounh hllld hv II (IGcoden! "In tnolt fqr" nflothor or othoro <11'11 lil)(tlble fully,
REPORTING INSTRUCTIONS
PART
I
TAXPAVER RESPONSE
I, BI.OcK A If tho Inforlll"tlOrJ tlod cOlllputntlon In the notlch llrO corrllct <lnd doductllln!i ilrQ not IUling cllllmod, plltOO iin ")!"
In IIlo('.k "A" of Pnrt I of the "lllxpnyor ROllponoo" !l(tctlon. !lllln two ()OPIOll <lnd !Hlhmll thom with your chock f('lr tho lllllount 01
tilX to the Raglatar of Wills nf thQ county IndlcatfHL Tho PA DOllllrtmont of RevllnuD ~jll Issua lln offlollll etllSIlU~ont
(Forlll REV"lhlt/l UO upon roc8lpt of the rotul'n from the Reglllhlr of Wills.
;>, BLOCK 8 - If the tl9SlIt 5p901l10d on IhlG notlco ha, been or will lHI reportod llnd tM( pAid with thQ PonnsYlv"rlln lnherlhlnce
TlIX Roturn f~l"d by the docodont's roprosant"t.lvQ, ploce IIn "X" In hlock "8" of PM,t I of tho "Taxpavar Responso" section. . Sign 01111
COPv and roturn to the PA Oell"rtmont of Ravenuo, BUrcU'lll ('If IndlvldUl~1 Toxes, Dopt ;>80601, Harrlsburgj PA 17128.0601 In tho
envelope provided,
3. BLOCK C If the nl:>tlce lnformntlof'l Is InoorrMt lIndlor doductlonll lire helny cllllmod, oheck blaok "e" and oomplete PArts Z end 3
<l::(l::~dlng to th, Inctl'uctlon::: hclc'~. Slg~ t\JO 'Jopln:: ll'1d ::'.:bmlt tl',::~ :..:Ith ','::vr ch~::!( Fc~ t~,~ llrr.O'.:,j~ of b);: p"'i:.b~:. to thfo n"il~Jt~;.
of Wills of the countv Indictltod. Tho IIA Oepartmcmt of Revonuo will Issuo an official tlSMISSIUlnt (Form RtV-1S4b E)n upon raoolp'\;
of thlli return fro," the RltghtAr of Wills.
TAX RETURN - PART
2
TAX COMPUTATION
LINE
I, Ental'
NOT( :
the dah the aooount orlginsllY WllS i'llltElblhhod or tltlod In th[J nlllnnor nxlstlng lit dato of tlellth,
for a decedent dying aftor 1211Z1821 Accounts which the docedent put In joint n"mu withIn one (II YOlllr of do"th nra
t8xeble fully as trallloters. liowover, thero 15 an oxclusion not ta o)o.<.eed 93,000 per tnlnsfGreo fogllrdhsl:l of tho Yelue of
the occount or the nUllber of ~lccounta held. () (') :;)
,
If a doubh esterltk (IUI) appo"rll he tara your fIrst n"mo In th" address portion of this Ilotlno, th9 $5,000 oxcluslon
alro8dY hftl been deducted fro~ th9,8ccQunt hlllal1ce as feport~d by the flnnncial institution.
2. Enter the tot"l b"l!moe of the nccount Inoluding Int9rost eccru9d to the dote of doath.
!. ThQ percont of th9 nccount that is tflXllble for 118ch survivor Is deterllllned as followsl
A. The peroent taxable for joint assets eGtllbllshed ",ol'e th8fl onll yoar prior to the decedent's deftthl
DIVIDED BY TOTAL ~IUHBER OF
JOINT OWNERS
Exftmple: A joint asset rllgJstorad
OIVtDED 8Y TOTAL NUMBER OF X 100 PERCENT TAKABI E
SURVIVING JOINT OWNERS
In the n8me of the decedent "nd two other persons.
, ,
1 DIVIDED BY 3 (JOINT OWNERS) DIVInF.D BY ~ (SUIWIVORS-J .. ,167 X 100
16.7% (TAXABLE FOR EACH SURVIVOR)
, ,
B. The percent taxable for asuts croeted within 0118 yaar of the decedent's death or aocounts OWn~dbY, the b.dedent but held
in tnlllt for anothar' IndlvldutlHs) (trust benaflclarles)I
1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
X '100 .. PERCENT TAXABLE
EXBmple: Joint account roglstQr~d
the decedent.
1 DIVIDED BY ~ (SURVIVORS) . ,SO
In tho Mmo of tho decedent and two other porsons and established withIn one 'leer of duth by
X 100
50% (TAXABLE FOR EACH SURVIVOR)
4. Tho allount sUbhct to llIx (lIna 4) ls dQterllllnad by mUltiplying the account beiar1ce (1lna ~) by the percQnt taxable (lIne 3).
5. Enter the total of the debts and deductions listed In PlIrt 3.
6. The 8.ount \eJxeblo (Une 11) Is deterllllned by subtracting thA elehts and rleduotlons (lln8 5) fro", tho aMount subject to tax (1,\ne 4),
7. Enhr the "pproprIah tllX rete {line n as datermlned below.
A. For detes of deeth occurrJnll after 6/30/94j the tllX r8tes for transf8rs to spouses are all fo11owll:
I. O"tes Ilf doeth on or aftar 711/94 and before 111195 the rAtn 15 3%.
2. Oat'll of de"th on or altar 1/1/95 trenafgrs to spouse~ will be taxad at 0% tB~ rBte.
NotQ: For dates of death prIor to 7/1/94 tr"nsfers to SPOUSRIl are taxable 8t 6%.
B, Trlllnllferll to Ilnonl descenrtfmts Including f8ther, mother, son, daughter, grMdr.hlldr'enj sonMln-laWj
dsughter-In-lawj stlpchl1d i!lnd thlllr ISfluo al'o tAl(flble "It sl~ percent (6%).
C. Transfors to ell uthers lncludlng'brothllr, ",lster, uncle, aunt, nephew nnd nlBcB aro lax"ble at flfteon parcllint (15%).
D. If YOU chang. the tax rate, please spacl#y your rell1tlonshJp to the uecedent In the "rea provldad.
8. The nlI\ount of tex due (line 8) Is dQtormlned by multiplying the lllllount taxflb1e [line 6) by the t"X r8hl (lIne n.
.
)
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable debt. end deduot lonl 8re deterllllned al followS!
,
A. You lUIIl'lth "1''1 responsIble for p"Ylumt, or thCl cutllh subject to <lCtllllnistrntlon hy I'l pClfsone1 ropfClsClnt"tlve Is InsufflcJClnt
to pny thCl deduotlble Itns.
8. You "ctuftlly paid the dClhh nfter d.8th of the dllced\mt tlnd ","n furnish proof of pl'lYlllent.
C. Oebts helng oi"llllad llIU5t he Ihllll.Uld fully In ,,",.t!.. If llCldltlonal sp"ce Is 1\9I1dQd, <JIQ plt'lln Il"fllr 8 1/2" x 1i", Proof of
paYllent IIflY be requested hv thQ PA [)epflf tment of Rllvofl\le.
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, TDDt (717) 772-2252 (HEARING IMPAIRED ONLY)
PIMlPOSE Of'
NOTICE I
PA'fflEKTI
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To fulfill the requlr..-nt. of Section Z140 of the Inhlritanol and E.tat. Tax Act, Aot 22 of 1991. (72 P.S.
SeclUon 2140),
Uttech the top portion of this HoUcI and .uWlt with Your P!l!fllertt to the R,ghter of N11l1 printed on thciI
river.. tide,
-~ Hak, c~ or lIOMy ordlir paYable tOI RE(HSTER OF WIllS, AGENT.
All paYlent. received thell fir.t be applied to ftOY inter..t which aey b, due, with any r...Jnd,r appll.a to the tax.
A rdund of II tax credit, which was not r.qu..tld on the ta>e return, DillY bo rltqulltfld by oOllplltlng ... "ApplIcation
for Rofund of Penn,Ylvanla Inheritance Rod E,tat. Ta)(~ (REV-I3!3), ApplIcation. are Bvellable at the OffiCI of
thl Rlglltlr of Willi, ~ny of thl 23 R......nue DI.trlct OffiCI' or by oalllng the special 24-hour an.werlng '.rvl~.
nuob.r. for fora. orderingl In Ponn.y1vanl8 1M800M36Z~20S0, out. Ide ponn.y1vania and within 100a1
Harrisburg area (117) 787-8094, TOOt (717) 772~22S2 (H.arJng IlfIPalred OnlY),
OBJECTIOWS. Any party In inhre.t not .atlsfled with ttM epprehalHlnt, allowallCe or disallowanc. of deduction. or a......."t
of talC (including dhcount or Interut) a. .holm on thlt NoUcl iIllY Object within dl(ty (60) dlYI of recillpt of
thh NoUce by I
M~written protut to the PA Oepart.ent of Revenue, 80ard of APPClllll, Dapt. 281021, ~tllrrhburlll PA 17128-1021, OR
~~ehoUng to have thCl IUltter deterlllned ~t the IlIUdJt of the a<lccunt of the personal repruenhtlvo, OR
M-appeal to the Orphan.' Court
ADHINM
ISTRATIVE
CORRECTIONSt
DISCOUNT I
PENAL TV I
INlEREST I
factual error. dl.covered on thl. a....sll4nt should be addres.ed In writing tal PA Dopart.-nt of R.venue,
Bureau of Indlvlduel TaKu, ATTNl Post A..e...ent Ravilw Unit, DEPT. 280601, Harrisburg, PA 17128.'0601
Phone (117) 787M6S0S. Sea paga S of tha boolc.lat "InlltructJon. for Inher Hanc. TalC Return for a R..ident
Daoedent" (REYMlSOl) for WI eICplanatlon of lKMlnhtraUv81y corraotabla arror.,
If any talC due I. paid within thr.. (3) ~alender lIonth. after the de~edant.. death, a five percent (S~)
dl.count of the taICpaJd i. "llowed.
Th. 15~ talC a~.ty nonMpartlclpatlon penalty I. c~tad on the total of the talC and Int.r..t e.....ed, and not
paid b.for. January 18, 1996, the flr.t day after the and of the tal( 8~..ty p.rlod. This nonRpart~olpltlon
penalty 11 app.alabl. In tha .ue Ilanner end In the the ... thle periOd at )'ou would appe.1 the t8)( and Inter..t
that ha. beln a..I..ed a. indicated un thi. notJce,
In~ere.t I. Qharg.d beginning with flr.t d~y of dlllnqu~YJ or nine (9) .onthl end on. (1) day
frol the dati of dl.th, to the data of paY.lnt. TalC.' which beea.. delInquent b.fcre January I, 1982
bear Int.rut at the rete of IJlt (6iO perCllnt per aMU. calculetlld at a dal1v rllh of .000164.
All taICI. whloh bee... dellnqulnt cn or aftar January 1, 19&2. will beftr Intere.t at a rate Which will vary fro.
cllendllr y..r to cel.ndar Yllal' with that rat. fIl'VlounctKt by the PA DepartlMlnt of R,vlnue. Th. applicable
tnterl.t retl' for 1982 through 1997 arl'
Veer tntlrut Ratl DailY Inter..t FftCtor Vear Inter..t Rata ~ Interllt FlICltor
19112 2O~ .000548 19&1 9~ .000247
1981 16~ .000418 1968Ml991 Hi( .000301
19" lU .000301 1992 9~ .000247
1985 lS~ .000356 1993~1994 7~ .OOO19C:'
1966 10:< .000274 1995Ml997 9~ ,0001.':47
uIntarut II cltltluhhd .. follow.,
INTEREST . BALANCE OF TAX UNPAID X NUKBER OF DAYB DELINqUENT X DAILY INTEREST FACTOR
~-Any NotlcI IliuM IIftlr tM talC bttcotNlI dlUnquant will rlflect an Intero.t c.lcuJaUoo to flft... (IS) den
beyond the data of the au......,t. If paYMrlt 11 aade after the Inhrut cOIlfKltatlOl1 dltl .hown on the
Moth,., IlddlttMIIl Intarllt .....t ba ollClulettod.