HomeMy WebLinkAbout96-00737
r.OHHONwtA,L Iti nf flfNNSYt. VAN IA
1l!J'4R1HfNT or Ilf:Vr:HlJE
BUREAU Of INDl\'tl1\JAL '4)([:S
HEP!, ~M601
HARlnS8U1Hl, PA 1"1128-0601
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*JI 1~~~RMATION N~TlCE FILE
AND
TAXPAYER RESPONSE I ACN
'" 1\,,,, '" ":" "':'~~.:.:~~: * * *._-.1_ DA~:._ 05__~::96
TYPE OF ACCOUNT
[] SAVINGS
[x:! CNECK ING
[] TR\JST
IJ mm ,
NO. 21 -'/(,'/,j';I
961.12586
EST, OF HENRY T WILKENS
5,5, NO, 177-20-8391
DATE OF DEATH 12-23-95
COUNTY CUMBERLAND
TED WILKENS
C/O WILKENS
618 GLEN ST
SHIPPENSBURG
PA 17257
REMIT PAYMENT AND FGRMS TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISL.E, PA 17013
eel
I/o'
DAUPHIN DEPOSIT BANK & he!> provlded tho Dop!lrtmnnt with thu Inform!ltlon lllltad h910w which hlls l.uUln \Iud In cillculllUng tho
potontlal tax dUD, Ttlolri-rocord, Indicah that <It tho d9l'lth of tha abovo dooodllnt, YOU wert! i\ joint own"r/botlGflolary of thIs account,
If YOU f8el this Information Is lMorrpct, plusle obtllln \oIrltten corroctlon from thQ fln!.lncllll lnstlhltion, <lttnch II COllY to this form
end roturn It to tho Ilbol/Q 1\ddross, This acr.ount 18 tlll(lIble In acclOrdahoe with till! lnhorlhmcn TOI( laws of the CommonOlllflith of PQnnsvlvnnIa,
Quutlons "1':'1)' blll f1nHOIerod' by ofllllng (717) 787-832.'.
COMPLET~ PART 1 B~IOW w W W SEF RFVFR~F. ~TnF FOR FTlTNG ANn PAYMENT INSTRUCTIONS
Account ,No,
L~
Oct9757941~,
l'i()
o.t.
E!ltablished
04-22-88
To Insurn proper- credit to your nCCOllnt, two
(2) copIns of Ults notlcQ must BCCOmpl"llW your
prlYlnont to tho RQgJster of \Hlls, HnkQ check
pavahle tOI "Register of Wllls1 Agent",
Account Balsr"),, 2,131,26
Poro.nt Tox.blo X 16 ,667
AIl'lOUflt Subjeci: to Tax 355,22
Tax Rat. X .15
Potential Tax Due 53,28
P~T TAXPAYER RESPONSE
[~] L.FAXLURE ;:0' RESPOHlI WILL RESULT XN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICiil
^. 0 The above Information and tm< dUn Is corroct.
1. You nUlY Oh0050 to I'omJt pll'lmnnt to tilt! Roglster of Wills with tOlO copioll of this notlco to obtaIn
Cl dlscollnt or avoid Intorast, OJ- 'lOll may oheck box "A" and retllrn this f1otteo to the floghttlr of
Wills fino <In officii'll i1ssessmlont wIll 1.'10 issued hy tho r^ Dopnrtmgnt of Rnvllnue,
NOTE: If tal( pa"'JIIl!nts <ire P1arlg OIlthln throe
(3) months of the c1eoodont's datll of dlilath,
....Oll mn!f doduct a 5% tllscmmt of thQ tax due,
Any Inhorltanco tax dUQ will tHloOllle c/ultnquont
nine (9l months C1ftor ttlSl date of cloflth,
[CHECK .l
ONE I
BLOCK
ONL Y ._,
1\, D Thy Ilbovo IlSSQt has huon or will ho raportlld find tflX paid wi It\ tho Pannsylvrlnle Inherltrlnco Tax rBturn
to b8 l' 110d by tllo cloclldnnt' S I'llprosontllt IVfI,
C, Q rho C1hOVll Inforlfmttun If..Jncorract <Ind/or_tlflhts an(l dlld\Ictlons wore prlld t'.'II vou,
r~ You must completB PART \.~J ;mellor PART rn bolow.
If you indicnt; a different tax rat., ple~s8 state your
relationship to deCfldent: ___.~(2.U....______.u..__....__.
PART
m
TAX RETURN - COMPUTATION
LINE I. Oat. Establi$hed
2. Acoount Balance
3, Pareent Taxable
4, Amoun't Subject to Tax
5, Oebts and OedlJOUOnS
6, Amount TaxablA
" Tax Rat.
&, Tax Due
OFFICIAL USE ONLY 0 AAF
PA DEPARTMENT OF REVENUE
OF TAX ON JOINT/TRUST ACCOUNTS
1
2
3_K
4
5
6
7 K
8
--
u
.bl
r/
PAD
1
2
3
4
5
6
7
8
CLAIMED
-.
.--~T]J~r.;
155. z..'l..
---
--
-
--
PART
I!J
DATE PAID
-=f
DEBTS AND DEDUCTIONS
PAYEE
DESCRIPTION
AMOUNT
~-
I
PAID
3=
TOTAL IEnt.r
on Line 5 of Tax Computaiion)
Under pwnal Ue. of per jur~, I d.elar. th.t the
cOIllPl.t. to 'the best of tny knowledge and b.lief,
\.~ () L Q i,(,.,
)--v , .-<-,..-.{'..... \_.)" 1...__ _-4, k_ rc ' ":,>
T YER SIGNATURE
fach I hB"'B report.d .ba.... ar. truBI corrlct and
~~~tp~::E.~~B:~~LY- 7._?u_~ cr~-;;l~
GENERAL INFORMATION
1. FAILURE TO RESPOND WIll RESULT IN AN OFFICIAL TAlC ASSl:SSHENT with f11'Jlllcllblo '"tor",1 hnsed fin InftJr",,,tlon
sublllltted hY the flnenclal Inltltutlon.
?" Inheritance tOl< heClOlllet crll1Jnquent nll1e ",onths aftor thll (IDCocl"nt's c1nte of doftth,
3, A joint f1ccount 11 tllKllbls Ilyen though the docodnnt'!j fin",. wn, nddo(j nl n Illnttor of otln\lonlerlcll,
4, Accountl <lnohldlnu tholll held betw..n hUlbnncJ lInd wlfel OIhlch the cJeCllldcmt put In joint nlllllel wIthin one year prior to
dll~th lIr. fully toxable nn transferl,
S, Accountl oltabll.hed jointly betwun husband nnd wi (II !!lor. Ihnn one Y'Hlr pr 10" to dell!h nre not tI!)(nble,
6. Acoountl held by l"l daoldAnl "In trulI for" 'mother or others tire tnlCllblo fully,
REPORTING INSTRUCTIONS
PART
1
- TAXPAVER RESPONSE
1. BlOCIC II . If 1\1_ lnforlllntlon tlnd ClO,"putetlon In tho no tieD lIrO corroo! tlnd (Inductlonll nfQ not belnu olnlmod, pho. llM ")("
In blook ..".. 0" Part I of the "TI!)(PIlYIl" Ra,ponlll" f1f1ctlon, Sign two cople9 nnd submit thlllll OIlth your check for the 81110unt of
taK to th4l Rlghhr of Willi of the county Indlcnhd, Tho PA !Ia~llrtment of Rovenue will luue an offlchl fllllla_ent
(ForI! REV-IS48 DO upon receipt of tho retw'n from the Reglahr of WllIlI,
2, BLOCK B . If the PUllt speolfled on lhls notlco hns been or 0l1l1 be roported tmd till( pl.'lld with the flennlvlvnnla Inhorltlln<::e
hill Rllturn flied b!f the decedent's roproumtlltlvo, ,lltlCe Itn "X" 1n hlock "8" of Pflrt 1 of thQ "Taxpl1lver RClSpOI'lU" aectlon, SIgn one
COpy IInd rlJturn to the PA Depl'lrtmllnt of Rev,mull, Bureou of Individual TOXOI, !Iopt 280601, Hnrrhburg, PA 171l8-0601 In the
envolope provJdlld,
3, BLOCK C If the notloe lnforml'ltlon Is Incorroot llnd/or c1edijctlol\9 llra baing claimed, cheok block "C" Ilnd oomphte Purtt 2 and 3
lIccordlng to the Instruotions below, Sign 1010 caples Itnd ~ubMlt tholll with your check for the 1I1l0unt of tax paVftble to the Reghtclr
of Willa of the r.ounty Indlollted. Tho PA Depllrtment of Rtvenue will Issue fin oHlcial llU8BUlent (For," REV-154ft EIO upon re<lQlpt
of the r~turn frOM the Re~latQr of WIlls,
TAX RETURN - PART
2
TAX COMPUTATION
LINE
1. Enter
NOTEI
the dote the llcoount orlg1nnlh OIas ostllbllshed or tltlod In thft mllnnar oxistln; lit dotfl of r1ulIth,
For a dQcedent dying aftar IU1U821 Acoounts OIhlch Ihe deoedent put In joint nlllllet ~Ithln one (II yaar of death lire
tllxftble fullV ftI trftnlfers. Howevar, thero Is nn oxcluslon not to oK<:Cled $3,000 per tranaforoo rognrdlof18 of the valuII of
the noCOUrlt or the number of 1I0counts held.
If a doubh utlrltk (NN) apPllllrs before Your first n1l1ll0 In the Itddro8S portion of this nol1r.e, the B,OOO Gxoluolon
1I1r.ady hal been deduoted from the 8000unt blllanoe B' roportod by the ftnanollll Institution,
2, Enter the total blllllnCIl of the flCcountlncludlng Intere,t flcorllod to the dllto of duth,
:\, Thl! plro'n"t of the lIccount that Is tllxllblo for e80h survivor Is dehrlPllned III followll
A. Thll percent taxbbll for joint 1115ets e.tftbllshed moro then on~ venr prior to the dllo.den~'s deathl
DIYIDED BV TOTAL NUHBER Or
JOINT OWNERS
EXllllple: A joint o18et reghterfld
DIVIDED flV TOTAL NUHBER OF X
SURVIVING JOINT OWNERS
In the nllu of the dlcedent ond two other
100 .. PERCE~T TAKABLE
parsons,
I DIVIDFO BV 3 (JOINT OWNF.RS) DIVIOED BV 2 (SURVIVORS) .. .167 X 100
16,1% (TAXABLE FOR EACH SURVIVOR)
B, Thu percent taxable for sontl! crellhd withIn one vellr of the .leoedont'll dOllth or aCl'lounts own'l<< bv the deoodent but h.ld
In trust for another Indlvldull\(a} (trust beneflclllrhlS):
I DIVIDED BV TOTAL NUHftER Of SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
100 " PERCENT TAXABLE
ExaMplel
1 DIVIDED
JoInt 80count registered
the duoeclent,
8'1' 2 (SURVIYORS) ., ,SO
In the n~lIIe of the decedent llnd tOlO other persons find ost8bl1f;hed within Otl. year of dnth by
X 100
SO% (tAXABLE FOR EACH SURVIVOR)
4, Thl allount IUbject to t~x (line 4) II deterMlnld bV multlplvlng the Dccount balanco (lIne Z) by the peroent ta~able (line 1),
5, Enter the total of thll debt. and deductlonl 11stlld In Pllrt ~,
6, The ftlllount tllxabl. {1lne 6l \a detormlned bv sUbtraotlng the dllbts and d8d~lctlon. ClInG 5} from the a~'ount sUbjoot to hI( OIne 4},
7, Enter thl approprIate tax rftte (line 7) a8 detormlned bolow,
.
A. For date. of death occurring aftor 6/30/94, tho taK rlltes for transfer. to npO\JIU "ro al folloWSl
l. Datell of death on or after 111/94 and hatore \/1/95 tho rota la 3%,
2, Dat.s of death on or after J/1/95 tren6fers to spousea will be taxed at 0% tal( rate.
Notel For datu of death pr lor to 711/94 transfers to spou,oa llro taKable at 6%.
B. Tran,fers to lllleal descendants Inoludlrlg fathor, mother, son, dllughter, gr",nclchllc/ron. son-in-law,
da,Ughter-ln.law/ stepchUd and their Issue oro tll)(ablQ lit 51K peroent {6%l,
C, Tranlfer. to all othors lnoludlng hrothel', sliter, iJnolal aunt, nophow find niece llre ltlxoblll nt flUelln percQnt (15:0,
0, If you ohango the tel( rate, please speclfv your relationship to tho decadent In ~he aroa provided,
8, The aMount of hx due (l1ne 6) Is determined hy mllltlplvlnllthe alllount taxable (line 6) bV the tax rl'lt9 (111'10 n.
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowobl. debt, and deductlonl IIr. deter~lned as follow,:
A, You legally orll ruaponalble for p8ym8nt, or tho ostnte subject to /Idllllnlstrntlon bv 0 p8r~onal repr..entatlve Illn'uHlolent
to pay the doductlble iteln,
B. You actually paid tho debts after d811th of the decedent find con furnish proof of paVlllent.
C. ORbt, bAing clallllad must bfl Itelll!zed fully In Part 1, If nddltlonnl spnce III needed, use rlaln pftp.r n 112" K 11", Proof of
paYMent 1lI8Y be roquutecl hy tho PA Oepllrtment of RovenUD,
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER XNFORHATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL T~XES, TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-8327, TDDt (717) 772-2252 (HEARING IMPAIRED ONLY)
PURPOSE Of
NOTICE:
Po4VttENT:
REFUND (CR):
"
";1
I
",
, ~ 1
\ Hj
To fUlfil! the r.qulr...nh of Section 2140 of the Inh.r1t8nc. Bnd E.tat.Tal( o4ot, Aat Z2 of 1991, (12 P,S,
S.otlon 21401.
D.teoh the tcp portion of this NotIol IInd .ub,it with your paY'lnt to the Rlght.r of Willi Printed on the
t.v.rlll .Id.,
.~ Make oheck or ~n.y otdlr payable tOl REGISTER Of WilLS, AGENT,
All pav..nh r.c..l\,1.d Ihal1 fIrst bl applied to tmy Inter..t which ..y b. dUI, with any r"lIlnder appllld to thl tal(,
A r.fund of a taM crldIt, whIch was not r.quI.t.d on thl taM return, lay be roqulltld by oOIPlating an "ApplIcation
for Refund of P.nn,ylvanle Inheritanol and E.tntl 1"." (REV-l3Ul. Appllcatlonl ar' .\lalhbl. at the Offlol of
the Righter of Will., any of th. 23 RIl\'.nue Olttrlot Offlcu or by caUlng the BPlnlal Zt,-hour IIn.wlring .arvlce
nultbetl for for.. ord.rIng: In Pennsvl\,lanla 1-800-36Z~?0!iO, ouhJdl p.nn.ylvanla and \:l1hl" local
Harrllburg aru (717) 787-8094, TOOII (1171 71?'-l252 (Hurlng hpalred Only).
OBJECTIONS: Any party In Int.rut not IlItllf1.d with the apprah...nt, allowanc. or dh"llowllncll of dlduct1on. or ........nt
of ta. (Including discount or Jnt.rut) al shown on thh Notlce uy objeot within 51.ty (60) dllY' of receipt of
this NotlCI bYl
--wrlttGn prot..t to the PA Oepart,ent of R.v.nu., Board of Appe.h, O.pt. l810?1, Harrisburg, PA 11128-1021, OR
--.l.ctlng to have thl ...tter d.teralnld nt thl audit of the acoount of the perlonal r.p,.untatlvI, OR
-~app.al to the Orphans' Court
ADtnH~
ISlR.TtVE
CORRfC110NS:
DISCOUNT:
PENALTY:
INTEREST:
Factual etrorl d1ccov.red on this a..uuent .hould b. llIddr....d 1'1 writing tOl PA O.partllln't of R.\,Ilnue,
Bureau of Indl\,lldual Ta..., ATTNI POftt hl.....nt Rlvle.. Unit, OEPT. 2'0601, ttarrllburg, PA 17126-0601
Phone (717) 787-6505, See pau. 5 of thl bookllt "In.tructlon. for Inherlhnoll Ta. Return for a Re.id.nt
Oecedent" (REV-1501) for IIn e~p1anllltlon of IId.lnlltratlvely correctable .rrorl,
If any h. dUll II paid within thr.e (3) calendar lonth. "fter the dlcedellt's duth, a flvl perc.nt (5%)
dllcount of the ta. paid II a110w.d,
The 15% taM a.neaty non~part1cdpat Ion panlllty Is coaput.d on thl total of the taM and Int.,.ut u.....d, and not
paJd blfore January 1ft, 1996, the fir.t day after thl .nd of the taM allln.lh period. Thh non-part101p.Uon
penalty II app.a1ab11 In the .aae aann.r and In the the I..e tl.. p.r10d al YOU would applal the tax and lnt.r..t
that hat been a......d a. Indlcatld on thl. notlce,
Inter.at I. charO'd big Inning wJth flr.t day of delinquency, or nlnn (9) ~onthl and one (1) day
fro. the dati of death, to the dl!lte of paYllent, ra... which blca.. dellnqu.nt b,forll Janytry 1, 1982
b.ar lntllr..t at the rate of 11)( (61:) p.rr.ent plr ""nUIl Clllculated lit II dally rntl of .000164,
All ta.e. which beca.. dllInqulnt on or aftlr Janyary 1, 1982 will b.ar Inhrut lit fl rfltl which will vary fro.
col.nda,' year to cal.ndar y.ar wlth that ra'te Bnnounced by the PA Depart..nt of Rlvlm.I, Th. appllcab1.
Inter"lt rat.1 for 1982 thrOUgh 1996 arl:
V.at lntlrut Rflte Dally Inter.llt Fllc'l:or Year Inhrut Rate Dally Interut Fllctor
1982 20% ,00054' IU7 ,~ ,000241
1981 16% ,On045a 19aa~1991 11% ,000301
1984 11% ,000?i01 1992 9% ,000247
1915 13% ,000356 1991~1994 7% .000192
1966 10% ,OOO?711 1995-1996 ,~ ,000241
~-lntlrelt I, ca1cu1atlld .. fallow.:
INTEREST . BA~ANCE OF TAK UNPAID K NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice luu.d ,Iter ttt. ta. bIlcOII" delinquent will refllct an Int.rut caloulatlon to Hit.." (1S) din
blYond the date of the flI......"t, If pay.."t 11 .ade aft.r thl Int.r..t cOl!tKitatll)fl dati .hoNn on the
Notice, additional Inter..t lIIJ.t b. oalculat.d.