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GENERAL INFORMATION
1, FAILURE 'fO RESPOND WILL RESULT IN AN OFf'ICI^L TM( ^SSESSHF.NT '.11th ilppllcl'lhlo Intorl'llil lltl!lod un Informntlon
5LJblllltt"d uy the flmmel"l ;lllit Itutlon,
1':. II'htlrltrmce tnll bnonlllQs (jollnqllont nino lIlonths "ftor tho Ilflcudonl's d"to of lluntll.
.\. A joint nccount 15 tnxflbln i1von though tho dCl-codonl'<; III"U' OlliS iHldod ,19 'I 1Il/lttOJ' uf tlllflVRnluncCl.
4. Account! (Int:hldlng thou hulll hotwtlon IllllltJlH\d IIml wlfo) which Itlll dlltJlHlmll IllIl In Joint rltllUIS within nIle year prior to
denth lire fully hu(tlblo I'll; trnIlAfur5.
5, Ac:counts "litabllshucl Jointly hQh~Qef\ hUllhtmd ,md wlfo llIoro 111'11\ UlIII ynflr prior 10 Itontll nrn not tnllnbLe.
b, AccolJnt~ hold by El decodent "In HUll for" anotl,gf or othorli Ul'O tllllllhlll fully,
REPORTING INSTRUCTIONS
PART
1
TAXPAYER RESPONSE
I. f'lI.OCK A - If thfl Inftlrmlltlon 1In<1 computntlon In lhl! flotlGO (1(1'1 corroc:t lInd IhuJl/ctIClr\!t Ilro rIOt holng cldlmlld, pl8ce 8n "X"
In block "A" nf Pnrt I of tho "Tllllpnyol' RllllPClnllU" suction. Sign two c;o~,IAs Hnd sllbmlt thnm with your chock for tho 111110Llnt of
tllll to till Register of 1011115 of the coun-ty lndlc:ntod. The PA [)oflllrtmlmt of Ihlllomls ~III 1951111 lln offlolol nllBuSlllIllnt
(forI! REV'1548 [X) upon rllclllpl of tho rot urn fru/II tile Roglstllr uf WlIls.
BLOCK B T If tho llllset spoolflod on thl!.l notlco hila llllan or will be r'llportod rmd tnx p61d with tho Pmmuylvnnla IflhurlhmoD
Tey. Rotllrn fJlod by the tleoedllnt'~ ropro!iontatlve, place Iln "X" In hlock "R" of Pert I of tho "ll1llpllyur Resllanse" HQc.tlon, , Stgn ono
OOpy and roturn to the PA DeplIrtllltlnt of R8vonu9, Rur."m of Indlvldwll 111)((111, Oopt 280601, Hnrrlsburg, PA 17128-0601 In th8
envelopo provided,
3. BLOCK C ~ If the notice Inforlllntlon III IncorrllCt nnd/or dod\Jctlonc flrO being cildlllOd, Child, block "c" .!Ind oOlllplete Pl\rh ? /lI'I11 3
.:l~'Jcr:lJn~ to tbl IJl~tructl:.'JlIl bllb,,1. !=I~r> t"o ct"r!"'~ iIr,~1 Hll'''1I.\ t'~:)'TI ,,1111, "'N:~ ch-:~' f0r the n~:'.m.. of t",: r'!I:'Hll:lc to tho 11o(llrto-
of Wills of the county lndlcatod. Thp PA OopMtment of Rovonuo will ISSUll lln C1ffil;:lal .!lSS9SStllent (For. RF.V'1548 UO upon receipt
of \he roturn fro," the Reglshr tJf Will'.!,
TAX RETURN - PART
2
TAX COMPUTATION
LINE;
1, Entor the dl'tto the Account originally WIlS ostflbllst1ed or titled In tho mminor ollistlng lit d<lte of doath,
NOT[, For El dooodont dying Mtllr IUIU82: ACCO\ll1ts wh.lch the docedont put In Joint t1f1mOB within ono (I) !loor of clliloth BfO
tllll8ble fully es tnlnsfers, llowover', thern Is <'In el'Ccluslon not to lI)(coecl H,OOO por tranllforoe regArdless of tho vl'llue of
the account or tho number of i'Iccounh held.
If 8 double nstorlsk (IUI) nppflars before your f1r~t n.!I~o In lho addrllS5 portion of this notice, the 83,000 C1lloluslon
alrCl8dy hst been d9duetod fro~ thQ acoount balMce L'lll repQrt~rJ by the f1mmclnl InstJtutlon,
2. Enter thll totl'll bnlancQ of the account Including interest accrued to tho date of deeth.
3. The percent of tho account thot is ta)(Able for oach survivor 15 detorllllned 81 foJlows:
A. The percent tL'lxoble for .jolnt sssets established moro than one yellr prior to the dllCedent's death:
DIVIDED BV TOTAL NUMBER OF
JOINT OWNERS
Ell8l1ple: A joint asset reglsterod
DIVIDED BV TOTAL HUMBER OF K 100 PERCENT 'rAKABLE
SURVIVING JOINT OWNERS
In tho ml.e of the rtecodent And hlo other persons,
1 DIVInED BY 3 (JOINT ~WNERS) OIYJOED BY 2 (SURVIVOkJI = .167
100 .. 16,7% (TAXABLE FOR EACH SURVIVOR)
B, The percent tftllable for aluts creatlld within OM year of tho ctocodent's tlaath or accounts owned b~ the decedllnt but held
In trult for another Indll.'ldual (s) (trust benof Ic lar IIn) 1
1 DIVIDf.D BY TOTAL NUMBER OF SURVIVlIm JOINT
OWNERS OR TRUST BLN[FICIARIES
;.( 100 .. PERCENT TAXA8lE
Elllllllplel Joint account reglstefed
the decedent,
1 DIVIDED BY 2 (SURVtYORS) . ,50
In tho nftlllO of the decodent <lnd two other porsons and established within ane year of doath by
X 100
!lOX CTAXABlE FOR rAC~1 SURYIVOR)
4, The alount liubjllct to tllll (lIne 4) is deterllllnlld by mult.lplylng the Recount bftlrmce (lIne 2) by the percent tuable (llne 3).
S. Enter the tohl of the debts nnd deductions Ihhd In Pl'lrt 3.
&, The aIlIount tallable (line 6) Is deterllllned by subtrflctlng the debts llnd deductions (line ~J frOIll the l'IMOunt lubject to tax (11nll ..J.
'I, f.ntllr the l'Ipproprhtfl tax rato Cline 7l 81t dliltormlnltd bEllow,
A. For dates of death occurring sftar 6/30/94, the tall rntes lor trnnsfors to spouses Arll es followsl
1. Datu of death on or flfter 711/94 and before 111/95 tho rfth Is 3%,
Z, Otltes of death on or after 1/1/% trl'lnlhrs to spouses will bl! tallod lit 01: tall rate.
Notel For dates of death prior to 711/94 transfors to SpOlllU <we tallnbl" at 6%,
8, Trllnsfers to lInesl doscandants lneluc!lng father, mother, son, dllu~htarl gnmdchlldren, son. In-Ill"',
daughter.Jn-la..., stepchJld and thelr\snle nro tSlleblo at sill parcont (6%).
C, Transfera to 1I11 othurl Including' brother, s!lter, unrle, aunt, nophe... iltld nleco are tallable lit fifteen percent liS;":).
D, If YOU change tho tax rtlto, pllla.e specify your rllhltionshlp to th8 docodent In the anta prol.'ldeu.
a, The l'Imount of tal( due (Unll ft) Is detAr,"lm)d by mllltlplvlng the llt!lOllnt tlllltlbh (line 6) by the tall rato (lIne 7),
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable debh and doductlona erll dlltorlllJnlld 1I1 follows:
A, Vou le"nlly'sre rosponslble fOf p8YIllOn't, or tho ostftlo s(jbJact to I,dllllnlstrlltlon by 8 pllrSClnlll roprelllntatlve Is Insufficient
tOPllY thedlductlble Items,
8, VOLl lletually 1181d thll debtn Ilftor dllath of tho docor1nnt I'Ind can fllt"nj~h proof of p'P/lllont,
C, Dllbts being clnlllled must he IteMiled fully In Pert..... If ndclltlrmnl SPflCO II nOlldlld, use llieln pllper 8 1/2" Il II", Proof of
peyunt ,"flY bill requellhd by the PA Ilopltrtmetlt of ROVlllnltll.
TAXPAYER ASSISTANCE
IF YOU NEED FURTllER INFORMATION OR ASSISTANCE, CONTACT ANV
REGISTER OF WIllS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES. TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-0327. TDDI (717) 772-2252 (HEARING IMPAIRED ONLY)
_"Of
MOTICEI
PAVMEHTI
REFUND (CR) I
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To fulfill the requlrUMtntl of S.otlon 2140 of ttwf IrMrltenc. and E.tlt. True Act, Aot Z2 of 1991. (72 P,S,
SttCUon 2140).
o.taoh ttt. top portion of thh NoUoI and ,ubIl1t with your P.~tto th41 Reglllt.r of WUlI printed on the
rev.r.. Itct.,
-- Hakl cMok or 110M!;' ardlr payflbll tal AECUSltR OF WIllS, AOfHT,
All P8YHnh rae.llled Ih81l Brit tM !lPPlIltd to eny Int.rut whloh "Y tHI due, ldth any r..lnd.r applied to the tex,
A t'fuld of . tb oredit, which we. not tlqy..t,d un the tt\)( r.turn, ..y be r~.tH by cOlIPht1nt -an "Appllo.UM
for R.fund of Ponnlylvanla Inh.r1tIlOClI and E.tate TalC" (REV-UU)' App1JceUon. IIrl eVllhab18 at the Offiol of
the Rlahhr of Willi, any of thl 25 R.venue Dhtrlct OHio.. ur by Clftll!n; the 'Plclal 24-hour an,wlring ""vloe
nullbtir. for for" ord41rlnSlI In Pennlylvanla 1-800-56Z~20S0, ouhlda PennlYlvsnla and within Inca1
Harrhburg are. (11) 7(11-1094, TOO. (711) 7n-225% Wearing IIIP8tred Only).
OBJECTIONS! Any party tn lnt.r..t not latllfled wIth the apprals..-nt, allow&nce or dllftllow~e of deduotIon. or a....I.ent
of tax <Includlnll dhcount or Int.rut) fII lhown on tht, Notlcl lay Object wIthin .hty (60) day. of reo.lpt of
thh Hotlce b)'1
-"wrltttn prot..t to the PA Depart.lnt of RevenuI, 80ard of APPllh, D.pt, 281021, Htlrrhburg, PA 1712a-l0n, OR
~-_leCltlnll to have th-e ~atter deter.Jn.d at the audit of th41 acoount of the perlonal rlprulntat1v., OR
--.'Plal to the Orphant' Court
ADHI~-
ISTRATII,'E
CORRECnON$ I
DISCOUNT I
PEN~lTVI
INTEReST I
flKltUll .rror. dhoovlr.d on thh a..e....nt should be addreuld in writing tal PA Depart..nt of RevenuI,
Burull of Individual Tallll, ATTN: Po.t A.......nt RII/I... Unit, DEPT. 280601, Harr hbllrSl, PA 17128-0601
Phone (117) 181-6505. s.~ page S of the bookl.t "In.tructlon. for Inheritance Tax Return for a R..ldent
Otwledent.. (REV-ISDl) for 11I1 e)(planatIon of ad.lnhtratlvlh oorrltCtable error..
If any tax due I. paid withIn three (3) calendar eonth. aftar th. decedent'. death, a fivI percent (s%)
dhoomt of the tI!Ix paId 11 allowed,
The 15i( tit)( ..,..ty non-participation pln.1 ty it c~uted on the total of the tall and Intlr..t .....nd, and not
paid before January la, 1996, the flrtt day after the end of the ta)< a.,l.ty p.rlod. Th1l non-partlolpatlon
PAn:llty 11 ",p..1able In the .... lIann.t and In the the ..... tI.e period a. YOU would appeal the tI!Il( aM Intlrelt
that ha. bMn ......M! !II IndJcatld on thl. notIc.,
Inter..t 11 charolMf blulnnlnG with Brit dllY of dellnquencll, or nlntl (9) ItOnth. and ani (1) day
frOM the data of death, to the data of pny.ent. Tft~.. WhJoh be-nee del1nqu.nt beforl January I, 1982
boar int.r.nt at the rat. of .I~ (6~) percent per ann~ calculat.d at a dally rDt. cf .000164,
All tall.. loIhloh bilOtllll8 d.l1nq\.ent on or tlfter January 1, 19ftZ will bear Inter..t at n rate whloh ifill vary fro.
calendar year to calend.r y.nr w1th thnt rllt. ~Id by the PA Depal't.ent of Revenu.. rhe app!Joab.h
Int.r..t rat., for 1982 thraugh 1997 ar.,
V.ar Int.r.,t Ret. Dally lnt.re.t Fnctor Vear Inter..t Rat. DaUy Inhr..t Faotoor
19at ZOX ,000&4. 1981 9X .000247
19U 16lC ,000438 19aa~1991 lU ,0005UI
19M 11i( .000301 1992 9X ,000241
1985 13:( ,OOn3!W. l'''~l9'M 7X ,000192
1916 lOX ,00027. 1995-1991 9X ,OOO?47
-- Interut I. c.loulated .. fotlow'l
INTEREST = SALANCE OF TAX UNPAIO X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTDR
--Any Notlc. I..UId aft'r the till( blClo", delinquent wUI refllHlt an Intlr..t C.lolll.tlcn to flU.." (15) 68YI
bflyond the date of the ....uont. If pa)'lIIflt It alldll after ttlt Int.rut aottpUtltlDn data lhown on the
Notlc., lIlddltlonal Interut lPU.t b. clIJcuhted,