HomeMy WebLinkAbout96-00742
~
~
~
~
)
~ .....
. CJ-., 0
-. CI)
~ ...
. 0
0 1;;
z u.I
--..
GENERAL INFORMATION
1, FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT l~l \11 il[lpllcable Intol'Dst I'Jllsoe] on Informatlon
slItllllltted by the flnllnclnl Instlhltlon,
2, Inherlt.'lnco tm< hllcollles delinquent fllne months <tftor tho dOCIl{je/lt's dllto of denttl,
3, A joint llccount Is lallllblo nve,," though thQ.dGcQdent's tlllfllO wns mldod llS II 1ll11ltQr of convonlonco,
4, Accounts (Includlr,g thallll hold behHlI1II husb.md find wlfo) wtdct\ the (lecedlln\ put In joint mllnO$ "flthln onll YBttr prior to
dgelh uro hJlly t'dllllblQ as lrtln!ifors.
5, Accounts utllbllshod jointly batwelln huslumd nfld wlfll mont UHm (HID YOtl\" prior to <loath <IrQ not t/l1l8blo,
6. Accounts held by a decedent "In trust for" tlnothClr or uthers lIrD tm:llblo hilly,
REPORTING INSTRUCTIONS
PART
1
TAXPAYER RESPONSE
1. 8tacK A . If thu Infor'mlltlon and computlltlon III th0 notion tlrO corroct atld deductions /Jro not being dnlmQd, p180Q al'l ttX"
In block "A" of Part I of the "Tallpflyer RosponsQ" slilctlon. Sign two cop Ills lmd submit tham with your oheck for the alllount of
tax to the Register of Wills of thlil county lndlcatod, lho PA Depflrtment of Rovonuo will IllSUQ !'In offlolfl1 asselll>mQnt
(form REV.1548 [Xl upon roceipt of tho roturn from ttUI Roglstor of !.flits,
2, BLOCK B - :(of tho flSSQt spoclfJed on this notlco hltS boen or will lIo raportod flnd tall palel with the Ponnsylvan!a Inheritance
Tall Return flIed b'J the decedent's roprtlgentlltlvQ, pl,':\co lln "X" In block "8" of Port I of tho "Tallpayor Rasponso" soct1on. Sign ontl
cOPlI lmd return to the PA Dopflrtment of Revenuo, Buroau of Inellvlellllll Taxes, Dopt 280601, Hllrrlsburg, PA 171Z6-06O'l In the
envelope provided,
3, BLOCK C If the notlGe Information Is Incor;-Qct I'lnd/or deductions are DoJng claimed, chflck block "c" and comploto Parts 2 and 3
'l-:~~r".llng t:: t~':l lr1rt"\1~t':n:; b!Jl(H~. !OJ:;"'. t\:;- cnrb~ :In:! :',,!;:-;it ~"':.._ ,l~!., ,,_ ~,!,':!,,!_ 'ur tt~~ :;r.::;'.lr,~ <:;f ~;;;:: p~,,',,:;l~ t::. ~~,; r,ilg!~t:...
of Wills of the county Indicatfld, The PA Oeparhllmt of Revenuo wlll Issue /In official f1ssossmont (Form REV-1S46 D() upon recolpt
of the return from tho RegIster of Wills,
TAX RETURN - PART
2
- TAX COMPUTATION
tINE
1, Enter
HOTE:
tho d(ltll the 8coollntorlginellY WdS Qshlbllshfld or titled In tho mannol' olllst.\ng at elato of dllllth,
For 1I dllcodent dying after lUIZ/821 Aocounts which th9 dOC9d9nt put In joint nllmOli within one (11 yaar of d"eth are
tal<uble fully as transfer''>>, However, thflre is en IIllcluslon not to Ql<c8ed B,DDO per transferee r9gardJess of the vl'IluG of
the account or the nllmbar of accounts hold,
If a double lIstorlsk (Illl) appears beforo 'Jour fIrst namg In the llddrgss portion of thls not\cG, the $3,00'0 llxc1usJon
lllrasdy hllll been deduoted from tho tU100unt l.lalrlnCA as reportlld by the flnanolal institution I
2. Entel the total balance of thCl 6Cc(lUnt includJng Inter9st accruQd to thy data of death.
3, Tho porcent of the ncoount that Is hl1l8ble for gnch !Hlrvlvor Is detormlnod <IS followsl
A, The percent tI:\)(ablQ for joint anots ostabl1shed morEl than one 'J"ar prior to the dacedent's dellth:
DIVIDED BV TOTAL NUM8ER OF
JOINT OWNERS
E)(lllnpJel A joint assat regls.hred
DIVIDED BV TOTAL HUHBER Of 100 PERCENT TAXMLE
SURVIVING JOINT OWNERS
In the na~C1 of tho decedent "nd two other persons,
1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BV 2 (SURVIVORS) .. ,167 X 100
16,7% (TAXABLE FOR EACtt SURVIVOR)
8. The pert;:ent tIJ)(ablo for 89Sets Greated within one ~1lI11r of thil dllcedent's death or accounts owned Ily tho deoedent bllt hQld
in trufit fer another lncllvldual(s) (trust beneficiaries);
1 DIVIDED 8V lOTAl NUMBER OF SLJRVIVIHG JOIHT
OWNERS OR TRllST IIENEFICIARIES
100 . PERCEHT TAXABtf.
EllaMpie: Joint account roglshfed
the decedent,
1 DIVIDEO BV 2 (SURVIVORS) .. ,!i0
In the MillO of the dlllcodent end two othor persons and established IdthJn on" ~fl8r of death b~
)( 100
50% (TAKABlE FOR EACH SURVIVOR)
4, Th_ ollount subject to tall nine 4) is detCIrlnlned by nll,litlpl>ilng the account b61ance (llno 2) by the porcont tallllblQ (line 3),
S, Entlr the total of thCl dlilbts .!tr,d deductlonll Ilstod In Part 3,
6, The aMount taxable (llna 6) 16 detorllllned bv subtnlctlng the debts end d"'d~'ctlons (line S1 fr(lftl thR alllount subject to ta,< <llnll 4),
7, Enter the approprlllto tax r"t~ (line 7) l:I5 diltormJIled bulow,
A, For dates of daath occurring after &/30/94, the tllll rates for trllnsfflrs to spouses are as follows:
1. Oates of dellth on or Ilftllr 711/'94 rind b.foro 111/95 tho rato Is 3%,
2. Dlltu of dflllth on or After 1/1/95 trenllfers to spousu will b~ tailed lit 0% tall rate,
Hoh: For dates of eleeth prior to 711/94 trensfors to SpOllS9S lire tnllablo at 6%,
B. TrAnliferll to llnelll dncendants 1ndudlng f"thor, mother, !Ion, d8wilhter, l;J-f.~ndchlldren, son-In-law,
dAughter-In-Jllw, stepChild and their lfisue llre tallable "t sill pefcont i"t6%)/
C, Transfers ta all othors IncllldlnlJ brothllr, 1llshr, unclu, nunt, nephflwllFia nleC8llrtl tal\eble at flHocm percont (1S;0.
0, If ~ou change thll tall rete, phauI sPlltcJfy your reJlItlonshlp to the ducudent In the llrell provided,
I" The f11110unt of tall dU8 (lIne 8) 19 deturm1mid 1I~ IIIultlpl'Ilny the lllllount tllll<'lblll (1lno ill b~ thlll tllll rat" (line 7),
CLAIMED DEDUCTIONS - PART
3
DEBTS ANO DEDUCTIONS CLAIMED
Allowable debt. and elvductlons arll dltermlned <'II followII
A. Vou 189011" 8rfil ruponsltJlo for PIl'JlltHlt, or ttlc! Q.1tntll s(lbj~(:t to nOllllnlstratlon b~ II parsonal rOPrluentlttlv(J Is Insufficient
to pfty the dflductlblfl ltelllll,
B, You "'ct~t5IJv Pllld the debts ~ftQr dflllttl of the c1C1ce(hmt nno l:iHI hlrrl!$t) f\roo~ of flllYlllent,
C, Dftbt& bolng cllllllled mu"t hel \tollllzed fully In PArt!t. If tlddltlolllll SPitC" Is fle'llded, Uf;e plllln pllper II In" K II", Proof 0'
paYMllnt llIay be rttquesled by the IlA OepArtlllnnt clf RllVRnllo.
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 INOIVIDUAL TAXES, TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-8327, TOOt (717) 772-2252 (HEARING IMPAIRED ONLY)
, , I I " )
, ,
. ,
.;(
, 1((((
'.
"
M"J
. ,
'-, "
;--- Ijl
.;-," ',,~' ';,',0)
".-.; rf)
:-, '\ '-, "'.
.' .
........_....li':::"
......--
." ,., .,-,
i
\
.,
X
(;
t.~
':'~L -,
"
'I~
.\
'I
I'
\\ \-:'
'..'
~
;~J
"\1
\'
\\
''-''''.!
, ~
,-,
.--......."i
, )
\
'.'
r\')
--~-,
"
i ....
'",
\~0~J'
''l""
u
,
~';\
, ,,)
''\
. }
~ "~---"-. )
:\~:~(. ;---\
. :" .\ ~
,JO\ \,,)
\,~; ~
\. I '!__
\ ::<1 \_'\ ~
\'- \, \
\ "'>, ". )
C' (<~.,J '----.
\ \ \
'';',j
"
:,J
.,
....':':
..
.....:::
~
::;
,.
...
..
::::
:..";
'"
,~,-
~
c::-
\
~
'\j'-
\
-.."
~
,',
I' ,
.
,
., L
!
._~.._.
..,......... .,
''''A'~'''''
" .~--.
PURPOSE Of
NOTICE I
PAYMENT,
REFUND (CR) I
To f\llfJll th. requlr...nh of SeoUon ,140 of tht Inhultanot end E.tatt TlIIl Aot, Aot 22 of 1991. (72 P,S,
Stotlon 2140),
Uetech the top portion of this Notloe ~nd .ub_It with your payltnt to the Regiettr of Will. prlntld on tht
rlv.r.t lidt,
-- Hak. oheok or .oney ord.r payable tOI REGISTER OF WillS, AGENT,
All pay..nt. reoelv.d .hall nrlt be applJod to any Jnterut which llIay be due, with any r..alndtr applJed to the taK.
A r.+und of a tall credit, whIr.h was not reque.ted on the tall r.turn, ~l!IY be reque.ted by cOMplettng an "Appiloatlon
for R.fund of Ptnnl)'lvanla -lnhultanat and Elhte TeK" (REV-1313)' Appllcatlonl art aVl!Ilhbl. at the OHic. of
th. Reghtlr of WJ1h, any of the 23 Revenue DlltriClt Offices or by oa11Jng th. lIplclal ,(I "hour an,wlrlng sendol
nUMberJ for forI. ord.rlngl In P.nn.ylvanJa 1-800"362-20S0, out. ide P.nnlylvanla and withIn looal
Harrl.burg arfl!l (717) 787-8094, TDDI (717) 772-2ZS2 (Hearing Impalr.d Only).
OBJECTIONS, Any pl!lrty In Interest not satisfIed with th. appraJ....nt, allowance or dJsallowonc. of deduction. or a.......nt
of tall (including diwoDunt or Intere.t) as shown on this NotIo. llIay pbj,ct wIthin slKty (60) d~y. of r.cllpt of
thh NotJoe by,
hwrithn protut to the f1A Depart.ent of R'l.'lnu., 80ard of Appel!lh, Dltpt. 281021, Harrhburg, PA 17128-1021, OR
--RI.otIng to have the matt.r d.t.r.ln.d at the audit of the account of tha p.rlonal r.pr..antatlve, OR
--app.a1 to thl Orphanl' Court
ADMIN-
ISTRATIVE
CORRECTIONS,
DISCOUNT,
PENALTY'
INT€RESTI
factual Irror. dl.oovered on thi. a.......nt should b. addre...d In writJng tOl rA Depart..nt of R.v.nu.,
Bur.ay of IndivAdual Tall", ATTNI Po.t A....'..nt R'I.'!ew Unit, DEPT, 280601, Harrl.burg, PA 11128-0601
Phone (711) 767M6S0S, S.. p!lge !i of the bookJ.t "InstruotJon. for Inh.rltanoe Tax R.turn for a R.lld.nt
Oecad.nt" (REVMlS01) for an 'Ilplanatlan of adllnlltratlv.ly corr.ctable error.,
tf any t8x due I. paid within three (3) oal.nder month. aftQr the dac.d.nt'l d.ath, a flv. plro.nt (S%)
dhoouIlt of th. tax paid 11 ellowed.
The 15% tax a.na.ty non4partlolpatlon penalty I. eo~puted on the total of the tax and Inter..t a.I....d, ~nd not
pfIJd blfore January 18, 199fi, the flr.t day afhr tha and of the tall ..nuty period, Thl. non-partloJpatlon
pel1a1ty II app"alabll In the IBMI .ann.r and In the the 118.. tI.. p.rlod 8. you would appeal the tall and intlilr..t
that hi' been a......d a. Indloat.d on thl. notlo.,
Int8r..t 11 charg.d b.gJnnlng with fJr.t day of del1nqu.ney, or nJn. (9) month. and onl 0) day
fro. th. data of d.ath, to the date of pay~ent. Talle. whloh b.ee.. d.llnquent befor. January 1, 1~82
b.ar Inter..t at the rat. of .tx (6X) p.reent plr annul oalculat.d at a daily rat. of .000164.
All tall.. whlct'o blea.. d.lInquent on or afte,. January 1, 1982 will bur Intere.t at a rfltl whloh will I/.ry fro.
oal.ndar y.ar to cal.ndar Y.lr with that ra~. announo.d by th. PA O.pnrt.ent of Rel.'enulil, The applicabl.
Int.re.t rate. for 1982 through 1996 ar'l
Yur Int.r..t Rate Oail')! Inter..t Factor Vaar tnterut Rate Dally Inter..t Factor
1982 20X ,000548 1987 9:1. ,000247
1985 16X ,000458 1988.1991 11% ,000301
1984 llX ,000301 1992 9X ,000241
1985 13~ ,000356 1993~1994 n: ,000192
1986 lOX .000274 1995"1996 9% .000247
ulnter'lt i. oaleul"t.d a. folloWl1
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
-'Any Notlc. i..ued aft.r th. tax b.oo... dlillJnqu.nt will r.fl.ct an Inter..t oalculatlon to flft.an (IS) day.
b.yond tn. date of th. a.......nt, If pay.ent Is ~ad. aft.r the Int.r..t oOMputatlon dati .hawn on thl
Notic., additional Int.r..t .u.t b. oa1culated.
,
.