HomeMy WebLinkAbout96-00789
GENERAL INFORMATION
1, FAILURE TD RESPOND WILL RESULT IN AN OFFICIAL UK ASSESS"ENT .1110 """","101. 'nl.,..1 h....'..n 'n,..,..tI.n
IUblllUtd by 'hili 'In"neln' In,Ututlon.
l. Inhllld'enc. tn. billeD..' dlllUnqIJlllnt "tn. .onthl "ft.t thlll ll.(.cl.fll'~ dIll. II' tlllllth.
1. A Joint account It 'n."bl. IUIIII" "mugh Ih. lIeuul."'" "".. Wit' "lId.1I ,,, " III,.U.r 0' ,0"v."llIIn,..
0, A".u." Ilndu.ln. 1100.. h.'. b.....n ,,,,.h.nd .m' .11.' .hld. 110. d".d"" "... In j..lnt n.... .lIhln ..n. ,.'" ,.. .., ..
el.nth .r. fullv ta_nble ", It...,f.,..
!I. Account. ..,nblllhllld jointly b.''''..'' hUlllnnd nnd wi" 1II0r. Ih,," un. V.'" Ilrlot tn 11."lh tHIII nol ,,,.,,hl..
fl. Accounts held by " dllleadent "In trult for" ,,"oth.r or olh.,' "r. tn."III- tulh.
REPORTING INSTRUCTIONS - PART
I
TAXPAVER RESPONSE
I. BLOC' A . If .10. In,.....I.n .n. ,..pu..tI.n In 110. n.tlu .,. ,."." .nd d.du" I... .,. n.' ".'n. d"..d. 1,I.u .n "X"
In bl." "A" .. "." I ., ,h. "h'p".' A..P.'''" ..,tI.n, ".n ,.. ,.p'" .nd ...b.1I .h.. .lIh ...., ,h." f.' .10. ...un' .,
t.. to Ih. Rlllglt'., of will. of Ih. county lndlenled. Thill VA neport..nt of RlIlv.nuIII will il.UIII n" official ".......nl
(For~ REV.IS~I EX) upon rocelpt of the return fro~ the Reglater of willa.
2, IIOCX I _ I' .10. ..... ,p.<llI.d .n .hl. noli'. .... b..n ., .111 ". ,"p.".. nn. .., p.,d .lth .h. p.nnovl..n'. Inh.d..n<<
I., ...u,n 111.d b. .h. d.'....'" ,.p,.,.n..'I... pl.'. .n "X" 'n bl." "I" .f P.,' I ., '10. "To.p".' A.,pon.." ,."I.n. 510n .n.
'.P' ..d ,.'u,n .. .h. PA O.p.,...n' .. A...nu.. lu'.'u.' In.I...du.I I..... D.p' ,.0601. "",I,bu'.' PA 111'.'0601 In .h.
env.lope provld.d.
5, IlOC' C _ If .h. no"'. Inf.,..'I.n I' In,."." .nd/.' ..du,.I.., .,. b.I.. ,1.1.... ,h." bl." "Co ..d ,..pl.'. P.," , o.d 5
'<.'o";'" ., '" ;"",.,.""" t.:o., :I,n t.' <"I.. ,.._ >.",;, t:,u .Il" .'"' .,,".:, ,., ",. ......, .: ,.. "...L:. :. u,. ,..:.:..
.. Will. ., ,h. ,.onl. Indl'.'..' Ih. PA O.po,...n' .. A...nu. .111 I"... .n ."1,'.1 .,..'...n. IFo,. AEV-IS'. [X) up.n ,.,.Ip'
of the r.turn fro. the Regiat.r of Wills.
TAX RETURN - PART
2
- TAX COMPUTATION
UNE
1. Entor
NOTE:
the date the account originallY was ..tabllshod or tltlod in the .anner o~lsting at date.of doath.
For a docodant dying aft.r 1l/12/12: Accounts which tho dacadont put in joint no.oS within on. (11 yoar of d.ath are
'.,.bl. 'ull. .. .,...f.". "....." 'h.'. ., .. ."I",'on n.' '0 ."... <5.000 p.' .,.....,.. ,...,dl." .f .h. ..Iu. ..
tho account or tho nu.b.r of accounts h.ld.
If . doubl. astorl.k (..) app.ars before your first na.e In 'the addr.ss portion of this notico, tho $1,000 aKcluslon
alr.ady has beon deducted fro. the account balanco as raportad by tho financial Institution.
Z. Entar the tot.l balanco of tho account Including Intoroat accruod to tho dato of doath.
3. Tho porcont of tho account that Is taxablo (or aach survivor ia dotor.lnad as followa:
A. Tho porcont ta~abl. for joint asaota .stabliahod .oro than ono yoar prior to tha docadont's daath:
1 DIVIDED BV TOTAL NUHBER OF
JOINT OWNERS
E...plo: A joint aaaot roglstarad
DIVIDED BV TOTAL NUHBER OF X 100 . PERCENT TAXABLE
SURVIVING JOINT OWNERS
in tho nft.a of tho dacad.nt and two other porsons.
1 DIVIDED BV 3 (JOINT OwNERS) DIVIDED BV l (SURVIVORS) . .161 X 100 . 16.1X (TAXABLE roR EACH SURVIVOR)
I. Ih. p.,'..' ..,.bl. f.' ."... "....d .I.hln ... ..., .. ,h. ..,.d.nl'. ....h ., .".un" ..n.d b. 110. ..,.d.n' bu' h.ld
In trust for anoth., indlvldual(,) (trust bonaUclarlas):
1 DIVIDED BV TOTAL NUHBER OF SURVIVING JOINT
OWNERS DR TRUST BEHEFICIARIES
X 100 . PERCENT TAXABLE
E...pl.' Join' .".un' ,..I".,.d In .h. n... .. .10. d.,.d.n' .nd ... .,h., p.".n. .n. .,'.bll'h.. .I.hln 0'. ..., .. d..,h b.
tho dacadont.
t DIVIDED BV Z (SURVIVORS) . .SO X 100 . SOX (TAXABLE FOR EACH SURVIVOR I
.. Th. ...un' .ubl." .. ,.. Illn. ., j. ..I.,.ln.. b. .ul'lpl.ln. ,h. .".un' b.l.n'. Illn. 'J b. .h. p.".n' ....bl. Illn. 51.
S. Enter tho total of tho dabts and deduction, tisted In Part 3.
., Ih. ...un' ,...bl. III.. " I. d.,.,.'n.. b. ,ub.,.,'I.. ,h. ..b., .nd d."','I.n' III.. 51 .,.. .h. ...un' .ub)." '0 ... Illn. OJ,
1. Enter tho appropriate tax rat. (lln. 1) as doter.lnod bolow.
A. For dat.S of daath occurring aftor 6/30/94, tho taK ratos for transfora to spouso' are aa follows:
t. Datoa of d.ath on or aftor 1/1/94 and b.foro 1/1/95 tho rat. is 3~.
2. Dat.s of daath on or aft.r 1/1/95 transf.rs to spousas will b. taKod at O~ taK rato.
Hate: For datos of death prior to 1/1/94 transfars to spousas ar. taKable at 6~.
B. Transfars to Ilna.l doscondants Including father, .othor, son, daughtor, grandchlldron, son-in. law,
daught.r-Inalaw, stapchlld and th.ir Issua aro taKablo at .ix porcont (6X).
C. Transf.rs to all othor. Including brother, sistor, unclo, aunt, naphaw And niaca aro taKabla at fiftoon parcant (15~).
D. If you change tho tax rate, pl.aso spoclfY your ralationshlp to tho decad.nt in tha araa provided.
I. Th. a.ount of taK duo (lin. I) Is dotar.lned by ~ultlplying the a.ount tA)ll!lblo (IIn. 6) by the taK rat. Clln. 7).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable d.bts and daduction, are doter.lnod as followa:
A. Von ,...". .,. ,.,pon.lbl. .., P....... 0' ,h. .,1... .ubJ." .. .d.lnl,.,..I.n b. . p.,...., ,.p,.,.n...I.. I. In,u'fl,l.n'
to pay tho deductible It....
B. You actually paid tho dobts aftor doath of tho docadant and can furnish proof of pay.ent.
C, O.b.. b.'no ,1.1... .u,. b. 1...I..d full. I. P.,I 5, I' ..dl.l.n.' ,p.'. I. n..d... u.. pl. In p.p.' I II'" . II", p,o.'.f
pay..nt .I!lY bo requ.st.d by the PA Depart.ont of R.vonu..
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. TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787.8327. TDDt (717) 772"2252 (HEARING IMPAIRED ONLY)
.--_.-
--
---.......
UNO. AA 146806 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
I
.
If'#.I"2111.....
ReceiVED FROM,
D
ACN
ASSESSMENT r;I
CONTROL ~
NUMBER
AMOUNT
I
.
.
BEATRICE A YINGER
9bl389bb
S'.;!.::...
335 WESLEY DR
MECHANICSBURG, PA 17055
. '010 Hfll
ESTATE INFORMATION,
I:t FILE NUMBER
~ 21-1996-0789
!t NAME OF DECEDENT (lAST)
I;i YINGER DOANLD
II DATE OF PAYMENT
m POSTMARK J
COUNTY
SSN 206-32-0321
IFIRST) (Mil
CUMBERLAND
DATE OF DEATH
m TOTAL AMOUNT PAID
s43.5/,
vz
REMARKS
BEATRICE YINGER
seAL
CHECK II 1/101
REGISTER OF WILLS
- --..- -.--- _..- . ---- --_.- .- -- .__.
--- ---- -.--.. . -- .-- - -
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
o
-
"...
BU"EA~,,"f. INDIVIDUAL TAXES
1J":Rn~ fA)! DIVISION
Dl.:Pl. lID.Dl
Iwnt'~' Pi l1UI'UDl
NDTICE or INHERITANCE TAX
APPRAISEHENT. ALLONANCE OR DISALlOXANCE
or DEDUCTION., AND ASSESSHENT or TAX ON
JOINTLY IIELD DR TRUST ASSETS
n'.I"'" u, III.'"
BEATRICE YINGER
335 WESLEY DR
MECHANICSBURG PA 17055
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN/DC
ACN
10-28-96
YINGER
08-02-96
21 96-0789
CUMBERLAND
206-32-0321
96138966
AMount R..ltt.d
DONALD
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLANO CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
Rifv=is4-a-Eif-AFii-io;-=96i------------------------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 10-28-96
ESTATE OF VINGER
DONALD
DATE OF DEATH 08-02-96
COUNTY
CUMBERLAND
FILE NO.
21 96-0789
TAX RETURN WAS.
S.S/D.C. NO, 206-32-0321
() ACCEPTED AS FILED (X) CHANGED SEE
JOINT DR TRUST ASSET INFORMATION
ACN 96138966
ATTACHED NOTICE
FINANCIAL INSTITUTION. DAUPHIN DEPOSIT BK & TR CO
ACCOUNT NO,
8140284491
TYPE OF ACCOUNT. () SAVINGS ( ) CHECKING ( ) TRUST (~ TIME CERTIFICATE
DATE ESTABLISHED 12-30-91
Account Balanca
Percent Taxabla X
Amount Subject to Tax
Debts and Daductions
Taxable Amount
Tax Rate X
Tax Due
1.527.76
0.500
763.88
,00
763.88
,06
45.83
NOTE. TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEV ORDER PAVABLE TO.
"REGISTER OF WILLS, AGENT,"
TAX CREDITS:
PAYMENT
DATE
10-02-96
DISCOUNT (+)
INTEREST (-)
2.29
RECEIPT
NUMBER
AA146806
AMOUNT PAID
43.54
.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. IF PAID AFTER THIS DATE. SEE REVERSE FDR CAlCUlATIDN DF ADDITIDNAl INTEREST. ·
( IF TDTAl DUE IS lESS THAN .1. NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REflECTED AS A "CREDIT" I CRI. YDU HAY BE DUE A REFUND.
SEE REVERSE SIDE DF THIS FORH FDR INSTRUCTIDNS. I
45.83
,00
.00
.00
,
..
,/
-
-.j
PURPOSE Of
NOTlCEt
To fulfill tn. raqulr..ent. 0' Section 21~D of the Inheritance and E,t.t_ 'a. Act, Act 22 of 1991. (72 P.5.
Section U~D).
PAYJtEHT I
o.tactl the top portion of this Notice and 'ubalt with your payunt to the Raghl.r of M1111 printed on the
ravar.. ,Ide.
.. HiK. ~k or .one)' order pavabla tal REClSTER Of WILLS, AGENT.
All p.y..nt. recalvad shall flr.t ba eppl1~ to any Int.r..t which ..y ba dua, with any r...l~r applIed to the t...
REFUND (CA) I
A r.fund of . ta. credit, which wa. not raqua.ted on tn. ta. r.turn, ..y ba requa.tad by coaplatlng en -Application
for Refund of pennsYlvania Inheritance end Estat. ,.." (REV-ISIS). Application. ar. avallabla at the Office of
the Aeghtu of W11l1, any of the U Aevenue District Dfflc" or by caUlng the ,peclal 24-hour .n....rlng ..rvlce
~r' for for.' ordarlngl In pennlvlvent_ I-BOQ-S6Z-ZaSD, outllda penn.ylvanla and within local
Harrl.burg ar.. (717) 787-8094, TOO' (717) 77Z-ZZSZ (H.arlng I~alr.d Only).
DaJECTIDNSl Any party In Int.r..t not .atlsfl.d with the appral.l.ent, allowanc. or dl.allowanc. of deduction. or .......ent
of ta. (Including dl.count or Inter..t) a. shoWn on thl. Hotlce aay obJact within .I.ty (60) day. of rec.lpt of
thla Notlc. byl
--written prot..t to the PA O.part.ent of R.v~, Board of App.al., Dept. Z810ZI, Harrisburg, PA 17IZ8-IOZI, OR
--.lectlng to hav. the ..ttar d.t.r.ln.d at the audit of the account of the p.r.onal repr.,."tatlv., OR
napp..l to the Orphan" Court
ADtt1H-
I5TRATlVE
CORRECTlDHS:
Factual .rror. dl.cov.r~ on thl. .......ent shoUld b. addr..s.d In writing to: PA O.p.rt.ant of R.venu.,
Bur.au of Indlvldu.l T...., ATTH: Po.t A.......nt Rlvl.w unit, DEPT. Z80601, H.rrlsburg, PA 171ZI-0601
PhOn. (717) 717-6S0S. 5.. p.g. S of the bookl.t "In.tructlon. for Inh.rltanca T.. R.turn for a R..ldent
Decadent" (REY-ISOl) for an .MPlanatlon of ad.lnl.tratlvaly corr.ctabla arror..
OISCDUHTI
If any ta. due 1. paid within thr.e (}) caland.r .onth. aft.r the dec.dent'. d..th, a flv. parcent (SX)
dl.count of the t.. p.ld 1. allowed.
PENALT":
The lSX t.. a.n..ty non-partlclp.tlon p.nalty I. co~tad on the total of the ta. and Int.r..t ..ss..ed, and not
paid b.fora January 11, 1996, the flr.t day aftlr the and of the ta. a.n..ty p.rlod. Thl. non-partlclp.tlon
penalty 1. appealabl. In tha .... .ann.r end In the the .... tl.. parlod a. you would .ppeal tha tax and Intar..t
that ha' been .......d a. Indlc.t.d on thl. notlc..
IHTEREST I
Inter..t la charged bealnnlng with flnt day of d.Unquency, or nlM (9) aonth. and ana (1) day
fro. the date of d..th, to the date of p~y.ent. Ta..' which beea.. dallnquent bafor. January I. 198Z
baar Int.r..t at tha rata of .1. (6X) percent par ~ calculated at a dally rat. of .000164.
All taM.' which bee... dallnquent on or aft.r January I, 191Z will b.ar Int.r..t at a rat. which will vary fro.
c.landar y.ar to calendar ya.r with that r.ta announced by the Pi O.partnnt of Rlv.nua. The appllcabla
lnt.r..t r.t.. for 191Z through 1996 ar.:
'1..1'" Int.r..t Rat. Dally Int.rut Factor V.er Int.rut Rat. Dally Int.rut Factor
I9IZ zax .aOoS48 1917 .X .000247
1981 16X .00001 19&1-1991 IIX .aaual
I'" IIX .OOun 199Z 'X .000247
1.85 I3X .OOOSS6 199}-1~ 1% .aoonz
19116 lOX .OOaZ7" 1995-1996 OX .oaazu
--Int.rut la c.lcul.tad 01 follows:
INTEREST = BALANCE OF TAX UNPAID X NUN8ER DF DAYS DELINQUENT X DAILY INTEREST FACTDa
--Any Notlca ISlued aft.r the tax bec:oaa. delinquent will reflect an Int.rut calculation to flU"" CIS) day.
beYond the data of the .......-nt. If payeant I. .ada aftar the Int.r..t coaputatlon data ,hOMn on the
Notlc., additional Int.r..t au.t be calculet_d.