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COMMONWEAL It! Of' fJUINSYlVAN1A
O[PAlHMfNI or nrVfNIIE
IIURrAl! m lNUIVU)UU lA~ES
m:PT, <'/lOtiOl
~(APRIS8URG, IIA 17l?ll-06G\
.
i
INFORMATION NOTICE I FILE NO. 21
AND I
TAXPAYER RESPONSE I ACN
.___._~~_~_~~~.~~c~~~~A TE_
TYPE OF
.-'7(,. - 'N'f
96136885
09"0',-96
H~.I;lI [I l'f' lI,'~ I
EST, OF NEVA F WHIPP
S,S, NO, 579-01-6865
DATE OF DEATH 06-22-96
COUNTY CUMBERLAND
ACCOUNT
IXl SAVINGS
IJ CHECKING
CJ TRUST
[J CERTIF,
LOIS W BOOR
1302 CHATHAM RD
CAMP HILL ",
('<I
"
PA 17011
REMIT PAYMENT AND FORMS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
PSECU '. ha5,pr:Ol,lldUd the O<llptlrtment with the lnformntlor' lhtod below which hIlS belln lJSQd In cdlculat.lng th(l
pot'lntllll tilX due. Their records'l\6dl1cato that ilt the doath of thl! ilhovo doaclIclClnt, ~ou woro iI joint owner/banoficlary of this accollnt,
If you feel this Infol'II1l1tlon Is lncorract, plaasa ohloln wrltton corrocllo" from tho f1n!lrldal In~tltlltlon, "ttach a copy to tills fOrm
and fatuI'" Jt to the lIbove !Iddr' ". Ihls clCi":':lunt Is taxllhloln llclllwdllnco with the Inharltllnce 1a)( Laws of Ihe tomme,nwoalttl of POnnsYlv<'Irlln,
QUClstlllns may be 15flSloIllrllll by cl;lUing [11/1 7/1/'.8.'>ll,
COMPLETE PART 1 BELOW
Account No, 0579016865
M " " SEE
Date
Established
REVERSE SIDE FOR
03-09-94
FILING AND PAYMENT INSTRUC'rIONS
Aocount Balance
Percent Taxflblo
Alllount Subject to
Tax Rate
Potential Tax Due
x
507,71
50,000
253,86
,06
15,23
TAXPAYER RESPONSE
RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE
To Insure profJer crQdlt to YlIur "..count, two
(2) cordCls of thIs notice mu~t accomplUW your
pnymont to the Roglstor of wills, Hake check
payablo to: "Roglster of WIlls. Agent",
x
i ,1
,d '
NOTE: If hl)( pnymonts llro n111do Ollthln throtl
I (3) months of thll c1ocCldonl's data of donth,
YOll Ina,! doduct a ~% discount of thlll ta)( Olltl,
Arw IntloritMco tllX d~,CI will bocome clllllnquont
nIno (\I) montlls aftor tho elate of donth.
.11
Tax
PART
!III FAILURE TO RESPOND WILL
r-. CHECK ]
LONE
BLOCK
ONLY
A. [] Tho above informo'ltlon cHId ta)( {Iua Is corroct.
I, '(olll'my choosn 10 I'omlt fHlY~lent to tho Rnglstor of wills wIth two coplCls of this notice to obt~lln
II dlscollnt or 11vold lntnrost, or YOU may chock box "A" and rot"rn this notico to thn flnglstor of
wllls <md an oHlci/1I C1'l!>ossmonl 10/111 be Issuod by thn PA Oapilrtmant of Rovo/l\.m,
n. 0 The abova f1SsClt hilS benn or will be rO['lortod and ta)( paid with tho Ponns'llvanlll InhorltancQ T<l)( rCltul'n
to b"_ fllQd by tha dO<::IHjont's ropr'llsentatlve,
c. 0 The abovo lnformntlon Is lncorroct lin{j/or dobts <lnd doductlons 10101'0 pillcl by YOl!.
Vou must complotfl PARI [3] and/Of PART!!J balow,
If you indioate a different tax rRto! ploase stat. your
reI at ionshlp to decedent: ,_._,______,_____.,
--
OFFICIAL USE ONLY 0 AAF
PA DEPARTMENT OF REVENUE
PART
~
TQX
LINE
RFTI.IPN - ~nMP"TATTnN
1. Date Esbbl1shed
2. Account Balance
3. Percent Taxabh
4. Amount Subjsct to Tax
6. Dt.;bts and Deduct ions
6. Amount Taxable
7. Ta)( Rate
8. Tex DlIe
n~ TAX nN ,InTNT/TPIIST Ar.r.nI.lNTS p,~!,
~ 1
2 2
l X 3
4 4
5 5
6 6
7 X 7
6 8
pEBTS AND DEDUCTIONS qLAIMED
PART
@J
DATE
PAID
PAYEE
DESCRIPTION
AMOUNT PAlO
~
I
I
TOTAL IEnter on Line 5 of Tax Computationl
Under penalties of perjury, I dechre that the hch
comp1et. to the best of my knowledge and b.lhtf,
h.v8 reported above are true, correct and
" ,I,
HOME
WORK (
TELEPHONE
) .
NUMBER
-15~
'c'. '! ( ,
,r~ ,. J c), /~ I ( ,
T A~P ~~ slG117iTO~
GENERAL INFORMATION
i. FAILURE TO RESPOND WIll. RESULT IN AN OFFICIAL TAX ASSESSMENT with <lppllcilUl11 JntllrtlSt bUllOd on Information
subMitted by the flna"clnl Institution.
Z. !nh."ltMcI tal< bfloo"" dlllnqullnt nine months 8fhr Ihft docedent's {ll1tG of death.
3. A joint nc()ount Is tflxablll QVln though thCl decedent's flllmlt WElS mldod /15 1I "'aUor of convllnloncB,
4. Accounts (Int-IudJng thou held bolwun hll5bnnd and wlflll which t!ID (toter/ont put In Joint namu within onQ YOftr prior to
death are 'ully taxnblll at trans'ers,
S, Accounts uhbll,hed jointlY betweon hllSband and wife! 1Il0rll than one year prior \0 doath nrQ not tS)(flblll,
6. Accounts held by a decedllnt "In trust for" another or athllrs lire tnxlIble fully,
REPORTING INSTRUCTIONS
PART
TAXPAVER RESPONSE
I. BLOCK A . If the Information find cmnputatlon In the notlcPil Me correct find dec1uctlons lirA not being clalllled, place an UI("
In block "".. of Part I of tho "Taxpayer Rosponse" 511ctlon. Sign two copies nnd submit theN whh your chock for tha 1llllO\lnt of
tax to Ihlt Reglltltr of Wllls of thA county Incliclltnd. The PA Deptlrtnlont of RIilVlilOllfl will luuo an official <l!lSusment
(Forlll REV-1541l EX) upon rGclllpt of the rllturn from the Roglstor of Wills.
2. SlOCK B - If the lllnt spec:lfled on this notice hes been or will be reportod ond tax pnld with the Pennsylvanlll Inh~rltonce
Tnx Return filed by the deOClthmt's reprosnntntive, placQ nn "l(" In block "B" of Pllrt I of the "Taxpayer Response" section. Slgn one
copy and retu:-n to the PA Depnrtment of R9vonue, Bureau of Individual TII)(OS, Dept 280601, HnrrisburQ, PA 17128-0601 In the
envelope provIdod.
3. BLOCK C - If tho not lee Information Is Inoorrect mId/or deductlcms are bolng claimed, chec:<' bloc" "::" and completo Parts 2 lInd ~
8ccorolng to \ne JnstruotlOns oalow. ollgn tWO COpJQS ana suomlt them wl'ch your cnecK for tne amount at tax pDyeble tn the Register
of Wl111 of tho count'l Indlcahd. The PA Oopertmont of Revenue will iSlue an official assessment (FOrM RElJ-!546 [X) lIpon recoIpt
of the return from the RogIster of Wills.
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
I. Enter
NOTEI
the data tho Mcount origlnlllly W'!lS OIitabllshod or titled In the msnn9r exlstJnll at date of death.
For 8 decedent dyIng aftor IUIZ/a2l Acoounts which the decodent put In joint n/lIllOS within ono (1) year of de8th ere
tll)(able ful1y.t1s transfors. However, there Is an oxclusion not to exceod $3,000 per transferml rogardless of the value of
the account or the number of llccounts Meld.
If a double f1storlsK (,ut) llppOl\rS befors your first name in ttlB addrolls por'tinn of this notice, tho $3,000 8)(Qlullon
already has been deduoted from the account blllllnc8 llS reported by the flmmcllll Institution.
Z. Enter the tl)ttll balance of the account Including Intorut llccruet! to the date of dMth.
3. The percent of the ecc(lunt that 15 talCablo for each survivor Is doterllllned liS follows:
A. The perc~nt taXable for joInt assets ostabllshod more than one year prior to the r19cedeflt's dellth:
1 OJVIOEO BV TOTAL NUM8ER OF
JOINT OWNERS
Exalllplft: A joint IlSlet registered
DIVIDED 8V TOlAl NUMSER OF X
SURVIVING JOINT OWNERS
In the name of the decedent tlnd two othor
100 " PtRCEHT TAXABLE
persons.
1 DIVIDED BV j (JOINT OWNERS) DIVIDED BV ~ (SURVIVORS) '" . 167 l( 100
16.7% (TAXABLE FOR EACH SURVIVOR)
B. Th. percent taxsble for assets crGlIted within one '111111' of the decodent'lI dClath or llCcounts owned by the decedunt but held
In trust for another IndIvldulll(s) (trust beneflclarios):
1 DIVIOEU BV TOTAL NUHBER OF SURVIlJ1NG JOINT
OWNERS OR lRUST BENEFICIARIES
l( 100
PERCENT TAXABLE
Exalllplel Joint Rccount reglstored in the nllme of the docedent Ilnn two other porsons llnd ostl'lbll.hed within one year of de"th by
the declldent.
1 DIVIDED BV 2 (SURVIVORS) .. .50 X 100 50% <TAXA8LE fOR EACH SURVIVOR)
\
f
4. The nllount SUbject to tal( (line (11 Is detnrmlned by mUltiplying tho aCClount balllntn ClinG ~) by the percent t81C~ble (J1r,e ;5).
~ ~~~'\" +~.. +......1 "4.,,.. o1..t.t" .."'''' ....r!,!"tl"nc II!':,.... 1" Pllr' li.
6. Tha Illll0unt tll)(eb1Q (linn 6) Is dntermined by sllbtractlng the dobtli IInd deductions (linn 5) from the nmount SUbjoot to hx (lIne 4),
7. Enter the approprlatll tllX r!ltll (1lno 7l no dotormlned boll)w.
.
,
A. For dlltRs of d811th occurring llfter 6/30/94, thll \8)( rPltos for trnnsfers to spousos ..re as follows:
1. Dlltas of death on or aftllr 7/1/94 and b.fore 1/1/95 tho rata Is 3%.
(. Dntu of denth on Dr aftllr 1/1/9~ transfers to spousu will be tllxed at 0% tll)( rate.
Notel for dlltes of death prior to 1/1/94 trllnsfers to spousos llre taIC8bla lit 6%.
S. Tranlfers to lineal dlllcllndllnts Includlr.g hIther, lllother, son, eJl'lughtdr, grllndchlldren, son-In-law,
daughter"ln~hw, stGpchild llnd their IUlle M9 tlllCsble at six percant (6%1.
C. Transfers to 1111 others Includlno brothor, sister, uncle, mmt, nephaw nnd nloce lire tn)(nblA at fifteen percent OSlO,
0, If you change the till( rate, pleau spClclfy your relationship to thQ decedont In tho Men provided.
8. The tl"'ount of tax due (line 8) I, determined by lllultlplylng the llmOtlnt hlr./lble (line 6) by Ihll tllX rllte (line 7).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowllble dnbts Ilnd deductions 8re dlltermlnlld as followSI
A. Vou legally l'Ire ruponslble for pnV!IIent, or thfl flttlltll suhject to Ildllllnl!;trntion by n p'llrGomd r9preuntlltlve Is Insufflclnnt
to pfty HI_ deduc:tlblfl Itoml.
8. Vou tlChJnlly paid tha debts I1ftor death (If the dllcodllnt nnd cl'ln hH'nl~h proof 01 J'"V~lInt.
C. nebtl being clftlt!\ld mUlt 011 lttlfllized fullv In Pnrt 1. If Ilejdltlonftl SlllIce Is I1lilQded, uso plain IJnper 8 In" I( II", Proof of
fllly",.nt msy bl rllquuhd by tno I'A Doptlrtmllnt (If R9VomJlI.
TAXPAYER ASSISTANCE
IF YOU NEED FURTHEH 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, TDDI (717) 77~-2252 (HEARING IMPAIRED ONLY)
~) ()
PA~1
Detach the top portion 01 thl. Motlo. and tub.lt with ~o~r ply-.nt led. payable to the n... Ind addr...
printed on the r.var., tide.
-n
If RESIDENT DECEDENT like cheok or HOlY or.d,r payable tal REGISTER OF WILLSJ AGENT.
If HON~RfSIDENT DECEDENT aakl ch.ok or lIone~ order ptlyable tOI COMMONWEALTH OF rJEHNSVLVANIA.
All paYHnh rKltlved .hall be applied Hr.t to any lnter..t whloh n~ hi due with IJny r...indor applled to the tllJC,
REFUND (CR)I A r.fund of a tax oradlt, which was not requa.ted Bn the Tax Return, lIay be roqua.tld by ooapletlng an
"Appll.JaUon for Refund of Penn.vlvanla InherltanclI and E.t.te Tax" (REV~1313)' Appllcatlon. art aVII18bh at
the Offlc. cf the Rllghtllr of Willi, MY of the 23 Rllvenu. Dhtrlot Offices or frl)fll the Deplrt.ent'. 24~hOYr
an....rlng ..rvla. m.am.rs far 10r.. orderlngl In PItl'V'1.ylvanla 1~800-362~2050, ouhld. Penn'YI"an!.
and within loaal Harrhburg arlla (717) 181-8094, TOD. (111) 712~22S2 (Hoarlng IlIpalred only).
REPLV Tal
Que.tiont r.glrdlng error. oontalned on thl. notloe should bll addre"lId tOI PA Dapart..nt of Rlv.nu., Bureau
of Individual Tftxa., ATTH! Po.t l.II..Mllnt Revi.w UnIt, Dlpt. 280601, Harrltburg, PA 17128~0601, phonl
(717) 187~6505.
DISCOUNT I
If any tax due h paid wlthl" three (3) cal.nds.' .onth. after the dlcedent'. death, a five perottnt (5:0 d1loount
of the ta~ paid 1. allowacl.
PENAL TV!
The 15~ ta~ a~..tv non"partlclpation pennlty I. oo~utld on the total of the tax and Int~rl.t a.....ed, and not
paid be fori January 18, 1996, thll flr.t day aftllr the Ind of the tax altl1..ty periOd.
INTEREST!
Interl.t 11 chergld beGinning with flr.t dtty of d.lInquenoy, or nln. (9) .onth. and one (I) day ftOI the dat. of
death, to the date of paYlont. Tax.. which beoa.. delinquent buforl January 1, 1982 blar inter..t at the rat. of
.Ix (6~) perr.ent p.r annul calculated at " daily rate of .000164. All ta~" whloh beoft.. d.linquent on and after
January I, 1982 will blar Inter..t at a rat. which will vlry fro. callndar year to oalandar y.~r with thlt rat.
announcld by the PA D.part..nt of R.v.nu.. The applloabll Int.re.t rate. for 1982 through 1996 arel
V.ar Int.r..t R.te 0111'1 Interlct Faotor V.ar Int.r..t Rat. Dally Int.r..t f'lMItor
1982 20~ .00054. 1987 9X .000247
1983 16~ .00043a 1986~1991 11~ .000501
1984 11;( .000301 1992 n .000241
1965 13X .000356 1993-1994 1X .000192
1916 lOX .000z14 1995-1996 'X .000241
--Inter..t It calculated 81 follow. I
IHTEIIEST . BALAllCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
"'Any Notice l..ulld .ftlr the tax beoOM. delln<lUOOt will refleot an Inte".t calculation to flUMn (15) dny.
beyond the dIlt. of the a......."t. If PI~t II /'led. aft.r the Int.r..t eoaputltlon dlt. IhcIWfI on thl
Notte., addltlOMil intlrl.t ll\I.t hi oalculated.
...-.. ........
00
~. ?r-
,
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PURPOSE..Of!
NOTICE I
To fulf1Uth. require.lntl of Suction 2140 of the Inharlhlnc8 and Hlttlt. Tax Aot, Aot 22 of 1991.n~ P,S,
Stctlon 2lf,O) ,
PAYHENTI
Oet.on tn, top portion of this NotlCt and tub_It with your pny~.nt to the Regl.t,r of 14111. printed on the
rev.r.. oldl.
h "eke oheok or ",onlY order paYlIIbl, tal REGISTER OF WILLS, AGENT.
All ptlYll8nt9 1'8011vtd _hall flrlt b, applied to lIny Interlllt whioh :IIfty be dUfll with tiny r...tndGf appUld to the t8~,
REFUND (CA) I
A refund of a tax oredlt, which 101ft. not requested on the tax return, ~fty bB requa.ted by oo"pletlng an "Applioation
for ROfund of PennSYlvania Inherlhnce Md E,tIItla Tax" (REV-U13). AppllcllHonl elrfl l'Ivallablo at the Offlol of
the Rlghtlr ofWl1h, flny of the Z3 RlvlInul District OHlen or by o&l11ng thll spllolal 24~hour anlwtlrlng ..rvlo.
nUlllb.rs for foru Ot'dllr1ngl In PpnnlYlvrmla I-t100-36,~205C1, outsldll pennlylvanla and within local
Harrisburg al"lIa (711) 787-8094, mOil (117) 112-2252 (HII!!rlng IIllpelrlld Only),
OBJECTIONS, Any partv In Interut not shUsfled with the epprtdullent, al10wancll or dlullowanclI of 'deduction$! or a....III'.nt
of hill" (Including dhcount or Intarut) III shown on this Hotloll lIey objeot within sIxty (60) days of rlUllllpt of
thl1l NoUe. bYI
-~wrJtt.n protelt to the PA IJIlp8rtlumt of Rllvllnull, Ilollrd of ApPlllIh, O.pt. 281021, HerrllburQ, PA 11128-1021, OR
--Illlleltln" to havlI the "ettnr dllterlllJnlld 8t thll 8udlt of th. 8ccount of thfl perlontll rllprullntatlvll, OR
-'appeal to th. Orphans' Court
ADMIN-
ISTRATIVE
CDRRI::CTIOHSI
Fltctual errors dhcov,wlld on this llSSlllluent should bCl Ilddruud In writing tOI PA O.,PlIrhllmt of Rllvenue,
BurClau of IndJvJdual TIll(ClII, ATlN: Post hSllIn.llnt RevillW Unit, DEPT. 2:80601, Harrhburg, PA 17128~0601
Phon. (717) 767-6505, Selll pagll 5 of the booklet "InstrucUons for Inhllrltancll Tal( Return for ft Resident
n.clld.nt" (REV-IS01) for 1m Ilxp18ntlt Ion of IIdllInJstr!lt lvely oorrectable errors,
DISCiJUNTI
If any tal( due Is pllld l<llthln thrltQ (3) (lftlendar 1II0nths aftrJr thll decedlnt's death, l!l five percent (S:O
dlacount of the talol paid Is IIUowed,
PENAL TV I
The 15% tal< 1Il1n9.ty non-partJciplltlon pRn8ltv II cOJllputed on the toteI of the tax and lnt.r.st uSIlned, and not
paid b.for~ Janu8ry 18, 1996, thll fIr.t dEll! afhr the and of thll tllX alllnellty porIod. ThIs non-partiolpation
p.nlllh I, uppealal:)le 1n the 5811I11 lumner !:Ind In the tho S8.e tJ.. p.riod as yoU would app.al thll tex and lnt,.rott
that hn hRln !llluud IHi IndJcllhd on this notice.
INTEREST I
Inhr..t II charu.d beginning wHI) first day of dll1Jl1qu.ncy, or ninll (I)) 1I0nthl and on. (1l day
froM tht datI of do"th, to the dllb of 111lYllltlnt, TaI<U11 whIoh bllClIlICl dtlllnqu.nt bRforll JanulIr)/ IJ 1982
bear Interut at the rllh (If 5il( ((,%) purcent par IInnUII caloulfttlld lit a da!!y reltc. of .000164.
All hill.. whIch bllea"e d.llnq~lllnt on or ilnc.r January ~, 1982: wH! bear Inhr.st at 1I rnte which wUl yary frOM
cal.noar YQaf to cehnclllr YlIIlr with thllt rllt" IlnnouMed by the PA DIlPllrtlllent of Rov.nut, The app110&ble
Jnt.r..t rllte. for 1982: through 1996 l'lral
V.llf Jnh.rut Rat. n"lly Interut Fllctor Yoar Interut Rah Dallv lllt.ra,t Faotar
1982: 20% ,OOOS(,8 1987 9% ,000247
1985 16% , 0004~8 19811~1991 111. .000501
1984 11% ,000101 19':12 ., ,000247
1985 13% .OOO3S6 1993-1994 n ,DOOI9tZ
Hl86 101. .000U4 1995..1996 f:J1. ,000P.41
-~I\1'tere.t 11 cl!llcu18t.d .. followsl
INTEREST . BALANCE or TAX UNPAID X NVKBER or DAYS DELINQUENT X DAILY INTEREST rACTOR
-~~r,.,. NoUoe IUII.d ~ft.r thll taw beoou. delinquent will rtfloct an Intere.t calculation to fiH..n (IS) day.
beyond the dillh of tho ""Iln..nt. If paYlllent I, M..de IIft.r the Illt.rut co.putat1on dete 'hown on the
Hotltl., ftdrJitlona1 Interest lIIu,t be clIloullltlld,