HomeMy WebLinkAbout96-00874
CQ""OHWUl HI or l'IHHSVl VANIA
D1:PAR'"IHI or A[V[NU[
BURUU or INDIVIDUAL TAlUS
DlPI. ;"80&01
IIAIfRISBURG, PA 111:8.DIIDl
*
,'~-. /-5<:,- (7
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE NO.
ACN
DATE
21-QC-g'7Y
9613845B
09-07-96
;
U'.lhl 1111' II UI
EST. OF VVTAUTAS KAVOL1S
S.S, NO. 083-26-0070
CATE or DEATII 06-2,,-96
COUNTY CUMBERLAtlD
TVPE OF ACCOUNT
[1 SAVINGS
Ixl CItECKING
IJ TRUST
[J CEIITIF .
KESTUTIS 0 KAVOL1S
321 GRAHAM ST
CARLISLE PA 17013
RENIT PAYNENT AND FORNS TOI
REGISTER OF WILLS
CUMBERLAND CD COURT IIDUSE
CARLISLE, PA 17013
FINANCIAL TRUST CO hIlS provldlld the DllplHtllllnt with the Inforlllltlon II..tIld b.low which h"" bnn usad In calculating tt'1.
pot.ntlal tall du.. Th.lr recordl Indlcata thllt at the duth of the above decedllnt, you wetll II Jotnt owner/tJelleflclnry of thl. nccount.
If you f.el this Infor.atlon h Incorrllct, pia"".. obtain writtlln correction fro. thll flnllncllll Institution. 1I\tllch II copy to thl. for.
.....; ,......" It t.. t:.... ",~..." :.jJr:;l~:;. !~!= :;;::~~~ !: ~:"":,,t-!, I.. ~':'':'~~''''''O:'' ..,... ..... 1......1'1.....,... ,,,,, I....."f thO' r.....""..."I..,"f IJ"""..v!",,n',.
Que,tlon. aay b. anlw.r.d by calling (711) 787-83Z7.
COMPLETE PART 1 BELOW . . . SE~ REVERSE SIDE FOR
Account No. 420905 o.to 09-01-67
Established
FILING AND PAVHENT INSTRUCTIONS
Accaunt a.l.nce
Percent T.x.ble
Anount Subject to
T.x R.te
Patentt.l Tax Due
2,551.B5
16.667
425.32
.06
25.52
TAXPAYER RESPONSE
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE
10 In.ur. proper credit 10 your account, two
111 caple. of thl. nollc. IIUlt nccollpllny your
plly..nt to the R.gllt.r of Will.. "II.. ch.c.
paynbla tal "R.gI,t.r of Willi, Ag.nt".
K
K
HOlE: If taM pay..nl. are IInd. within thr..
(3) .onth, of the d.c.d.nt', date of d.ath,
you .ay dllduct a ~Z dl.count of the taM du..
Any Inheritanc. taM due will baco.. d.llnqu.nt
nln. (9) .onth. aft.r the date of d.ath.
T..
PART
ill
[CHECK ]
ONE
BLOCK
ONLY
A. ~ The abova lnfor.ation and tllM due II corr.ct.
. 1. You lIay chao.. to r..lt pay.ent to the R.gl.t.r of Will, with two copl.' of this notic. to obtain
a dl.count or avoid Int.r..t, or you .ay chllck bOll "A" and raturn thll notic. to the Rllgi.ter of
Will, and an official a.......nt will b. i.su.d by the PA Dopart..nt of Revenu..
B. c=J The above a....t has been or will b. reportlld and taM paid with the Pennsylvania Inh.rltanc. laM return
to b. fll.d by the dec.d.nt., repr..entatlv..
C. c=J Th. above Infor.~tlon Is Incorrect and/or dllbl. and deductions were paid by you.
Vou .ust cOllpl.t. PART ~ and/or PARr ~ b.low. .
PART
~
If you indicat. a different tax rat., please ,t.te ~Dur
relationship to decedent:
OFFICIAL USE ONL V 0 AAF
PA DEPARTMENT OF REVENUE
PART
~
DATE PAID
IHA un ~~~Ni,fKU~1 K~~ouril~ ~AU
1
Z
K 3
4
5
6
K 7
8
DEBTS AND DEDUCTIONS CLAIMED
'I A^ kc.1 \JKT'4 - ~UM"U 1 H I ;"UI't UI"
LINE 1. o.to Estobllsh.d 1
2. Account aalance 2
3. Percent Taxable 3
4. Anaunt Subject ta Tax 4
S. Debt. end Deductians 5
6. Anount Taxable &
7. Tax Rate 7
8. Tax Due 8
PAVEE
DESCRIPTION
AMOUNT PAID
I
I
TOTAL (Enter on Line 5 of Tax COMputation)
I
I
I
I
t
Under penal tie. nf perjury, I declare th~t the fact. I
cD~plete ta the be.t af ~y knowledge and belief.
/p ..- .. 1'-
/~(;.I ..l - ,'Lr."'\i~
ol..~,* '- . j
T PAVER SIGNATURE
have reported .bov. ere
HOME (".1) 2.,,',
WORK ( 'i 1 ) L, \
TELEPHONE NUMBER
true, correct and
~ ~'\ t/...
':.'';,:.
lBll.'\I';~
TE
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFfICIAL TAK ASSESSMENT with nppllcnblll Inler..1 hued un I"forll"tlo"
.ub.ltt.d by Ihe fln,,"ellll In.tltuUon.
1. Inh.rlt.ne. tI." blu", delinquent nln. lIonth. IIft.t thl daclIdent', dale of duth.
1. A Joint IIccount I_ tallltbl. 8"lIn though the IIacedant', nil.. Will lIdded "' "II/1lt.r cf convtmlene..
ft. "ccounts (IncludinG Iho'8 held betw..n lIu.bllnd IInd wlfal which Ihll decarlent put In Joint ""... within on. vlI"r "rlor to
d..th nr. fullv t,,_"bl_ .1 Itlln.f.r..
S. Account. ..t"bllsh.d jointly bal....." hu.band find wit. liar. Ihlln ana yllllt prior to duth IIr. nol 1III(IIbl..
b. Accounts held.b'l 1I decadent "In Irult for" "noth.,. 0,' other. lit. t/lulll_ fulh.
REPORTING INSTRUCTIONS - PART
1
- TAXPAVER RESPONSE
I. IILOCK A - If the t"for.atlon and cOllputntlon In th. notlc. IIr. corr.cl nnd dllductlon. nr. not 1I.lng clal...d, plllc. IIn .....
In block "A" of Patt I of th. "Ta_plly.r R..pon.." 'lIctlon. Sign two cop Ie. nnd ~ub..lt the.. with your check far thll IIl11aunt of
tall to Ih. R.glll.r of Will. of Ih. caunly Indlcatad. Thll PA nePllrt..ent 01 ~evonu. will luu. no official lIu.....nt
Ifor. AEV.I~4B [I() upon r.celpt of th. rlllurn Iro. th. R.gi.ter of will..
1. BLOCK B - If Ih. a...t .p.clfl.d on thi, nolic. ha. b.en or will be r.porled nnd III_ paid wllh the Penn'ilvllnla Inh.rltanc.
Ta_ R.turn fIllld by Ih. dllcllden!'. tepr..enllltlve, plac. IIn."I(" in block "B" of Pllrt I of the'"'a_pllyer Re.pon.e" .ectlon. Sign on.
COpy nnd r.lurn 10 the PA Ollpnrllllenl of RllvenulI, Burllllu of IndlvldulIl TIIUS, Cllpt 0'110&01, Ilarrhllurg, PA I1llB-0601 In the
IInv.lop. prnvldlld.
1. BLOCK C - If th. notlc. Infor.lltlan Is incorroct IIndlor deduction. lira baing cllllalld, LhllCk block "COO IInd cOlllpl.t. Pllrt. 2 and 1
3c::~CHr.;1 to th: lr.stru:tlon: ~::.:.,.. ~1;;,:"I t..o co..!., .It... ...to.1t t:....:. .lth ,tI..;- .:.f...... :... H.. .......... ul ~n.. flfltln.._'" i.u \1,," ;0"'\1..""
of Will, of th. county Indicated. Th. p~ Departlllent 01 R.v.nuII will 1"uII an official a.......nt (Fora REV-IS46 EXI upon raC.Ipt
of th. r.tutn froa Ih. Regist.r of will..
TAX RETURN - PART
2
- TAX COMPUTATION
liNt
L. Enlllr
NOTE I
th. dat. tha account originallY wa. e.tablished or titled In the aannllr ._Istlng at dllt. of dllath.
For a d.c.d.nt dying aft.r 11/111&2: Account. which the dec.d.nt put In joint nll..S within on. 11) Yllar of d.ath ar.
laubl. fully a. transf.rs. liow.v.r, th.r. Is "n .Ilclu.lon not to e_c..d S3,000 pu ttan.fer.. regard Ie.. of the value of
th. account or the nUllber of accounts h.ld.
If ft doubl. a.terl.k I..) appear. before your flr.t nllllle In the addre.. portion of this notice, the 11,000 IIllclu.lon
already has be.n'deducted froe the accou~t balance a. reported by th. financial in.tltutlon.
1. Enter the total balanc. of th. account Including Int.re.t accru.d to tho date of d.ath.
3. Th. percent of the account that I. tallabl_ for each .urvlvor I. deteralne~ a. follow'l
A. fh. percent ta_able for joint a..et. eltabll.hed 1II0r. than one year prior to the decedent'. death:
DIVIDED BY lOTAl NUMBER OF
JOINT OWNERS
[Ilaeple: A joint a..et regl.ter.d
DIVIDED BY 10TAl NUMBER OF X 100 - PERCENT TAXABLE
SURVIVING JOINT DWNERS
In th. nail' of the d.ced.nt and two other p.rson..
I DIVIDED BY 1 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) - .161 X 100
16.7~ ITAXABlE FOR EACH SURVIVOR)
B. Th. p.rcent tallable for a..et. created within one year of thll deced.nt'. doath or accounts owned by the decedent but held
In tru.t for anoth.r IndlvldualC.) (tru.t beneflelarle.):
I DIVIDED BY TOtAL NUMBER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
X 100 - PERCENT TAXABLE
Ellaepl.: Joint account regl.tered In
the d.c.d.nt.
1 DIVIDED BY Z ISURVIVORS) - .50 X
the n"e. of th. deced.nt and two other p.rson. "nd e.tabllsh.d within on. year of death by
IDO
SO~ (fAXABLE TOA UPI SURVIVOR)
()( I
4. Th. a80unt SUbject to taw Illn. 4) I. deter.ln.d by IIUltlplylng the account balanc. (line Z) by the p.rcent ta_abl. Illne 1).
S. Ent.t the total of th. debt. and deduction. II.ted In Part 3.
6. The &IIount tawabl. Illne 6) I. deteralned by sUbtr~ctlng the debt. nnd deductions Illne 51 froe tne a.ount subject to tall lline ~l.
7. Ent.r the appropriate tall rate (line 1) a. deter.ln.d below.
A. Far date. of death occurring after 6/30/Q4, tho tall r"te. for tranlfllr. to ~pou... are ". rollow'l
1. Dat.1 of death on or afler 7/1/94 and b.fore 1/1/95 the rat. I. 5~.
2. Date. of death on or after 1/1/95 transfer. to spouses will be tailed at O~ tax rate.
Hote: For dates of death prior to 1/1/94 tran.fer. to .pouse. are ta_able lit 6~.
B. Tran.fer. to Iln.al descendants Including father, ~other, .on, daughter, grllndchlldren, .on.ln-Iaw,
dllUghter.ln.law, .tepchlld and their is.u. ar. ta_able at .Ix porc.nt 16%).
C. Tran.f.r. to all other. Including brothllr, .I.tor, uncle, "unt, nephow IInd nleclI are tn_able at flft..n perc.nt 115%).
D. If you change the tall rate, ple..e specifY your relatlon.hlp to the dllcedent In the aro. provld.d.
&. The a.ount of tax due IlIn. In is deterelned by lIultlplylng tho lIeount, taubl_ Illn. 6) by the tall rate Illne 7).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowabl. debt. and d.ductlon. are doler.~ned a. follow'l
A. You legally at. rll.pon.lbl. for pay.ent, or th. e.tat. .ubj.ct to adlllnlstratlon by a p.r.onal repres.ntatlve I. Insufficient
t. pay the deductlbl. It....
B. You actually paid the debt. aft.r death of th. d.cedont and can furnish proof of pay..nt.
C. Oebt. b'lng clal..d lIIY.t be Iteelzed fully In Part 3. If additional 'PIIC. I. ne.ded, use plain pap.r 8 I/Z~ x 11-. Proof of
pay..nt 8ay b. reque.tad by th. PA D.part..nt of Revenue.
TAXPAVER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE. CONTACT ANV
REGISTER OF WILLS. PA DEP~RTMENT OF REVENUE DISTRICT OFFICE
OR CALL tHE BUREAU OF INDIVIDUAL TAXES. TAXPAVER INQUIRV UNIT IN
HARRISBURG AT (717) 787-8327. TOO' (717) 772-2252 (HEARING IMPAIRED ONLY)
t:) j,';(.
BUREAU OF INDIVIDUAL TAMES
IHttEAllANCE TAil DIVISION
DEPl. ZlaUI
HARRISBURG, Pi 111Z140601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT DF REVENUE
*'
, ,
I
(.:-
NOTICE OF INHERITAHCE TAM
APPRAISEKENT. AllOMANCE OR OISAllOMAHCE
OF DEDUCTION., AND ASSESSKENT OF TAM ON
JOINTLY HELD OR TRUST ASSETS
.n."dll ". 111.'"
KESTUTIS 0 KAVOLIS
321 GRAHAM ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN/DC
ACN
02-25-97
KAVOLI S
06-24-96
21 96-0874
CUMBERLAND
083-26-0070
96138458
AIIOLW\t R..Ut.d
VYTAUTAS
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FDR YOUR RECORDS .....
R-iv:is4-a-Eif-AFfi-ii1f:96i------------------------------------------------------------~-----------------------
NDTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 02-25-97
ESTATE OF KAVOLIS
VYTAUTAS
DATE OF DEATH 06-24-96
COUNTY
CUMBERLAND
FILE NO. 21 96-0874
TAX RETURN WAS.
S.S/D.C. NO. 083-26-0070
(X) ACCEPTED AS FILED ( ) CHANGED
JOINT DR TRUST ASSET INFDRHATION
ACN
96138458
FINANCIAL INSTITUTION. FINANCIAL TRUST CO
ACCOUNT NO,
420905
TYPE OF ACCOUNT. () SAVINGS (lO CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 09-01-67
Account Balance
Percent Taxable X
Amount Subjact to Tax
Debts and Deductions
Taxable Amount
Tax Rate X
Tax Due
2,551. 85
0.166
425.32
.00
425.32
.06
25.52
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 MONEY ORDER PAYABLE TO.
nREGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT
DATE
10-29-96
RECEIPT
NUMBER
AAl46888
DISCOUNT (+)
INTEREST (-)
.00
AMOUNT PAID
25.52
TDTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ·
IF TOTAL DUE IS lESS THAN '1, NO PAYNENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRI, YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORN FDR INSTRUCTIONS. I
25.52
.00
.00
.00
PIJRPQSf; Ill'
f<<)TICEI
PAY'l'EHTI
REf'\.tID(CRh
co
:~..r
'Cl':
- -0
.'-
:?
~
N
ro
'"J
L,.
t.;
'-'I"
a: .-
!:h
I
Ii.) C
_::I
UU
To fulfill the requlr..-nt. of Section 2140 of the Inherlt~. ~ E,t_t. 'ax Act, Act ZZ of 1991. (72 P.S.
Section 2140).
OtItKh the top portion of thh HotJu Ilnd sut.1t with your Plyunt to tM AIgllt.r of NUh prlnt.t on the
rever.. llde.
-- .... cMck or ~y order p.yllld. tal REGISTtR OF WILLS, ACENT.
All Plpenh rK.l,,~ shlill flr.t M BPPlled to .,... Int.rllt which A' tt. dlMI, with .,y ,._Ind.,. BPpl1H to the hx.
A rahn:l of . to credit, which .... not r~.ted on the hx return, ..y be requested by cDIIPlat1ng 8ft "Application
for A,f\RS of P.......yl"."I. InherltMCI rd Eltat, TUfO (REY.UU). AppllC8t1onl .r. 1",UMit, at the OfficI of
the RIgI,t,r of Will., .,y 0' the 23 Revenue District OfficI' or by CIlllng the special l4-hour Mlwerlno ..rvlel
~r. for for.. orderlngl In P""'lvl".,I, 1-100-562-2050, out,lde P.......yl".".. Ilnd withIn local
"-rrltburg .r.. (717) 7'7-1094, TUD. (717) 772-2252 (Hearing llIpalred Onlv).
OIJECTJ(JCS1 Anv p.rty In Int.rut not ..tllfled ..Ith ttr. ..r.......,t, .IlOW8nC. or dl..llow8nCe of cMlductlon. or ......Mnt
of tax UnclucUng dlscOW\t or Int.ruU .. Ihown on thl. Notlc. MV object ..lthln IIxty (60) da)'. of rec.lpt of
this MoUca bVI
-....rIU." prot..t to th8 PA o.p.rtMnt of A.v....., Ia.rd of AppMlI, Dapt. 211021, Harrisburg, Pi 17121"1021, OR
-"electing to heYe th8 uU.r .t.r.IMeS It the MIdSt of the eccOW\t of the perllGn81 ,.pre.ent.tlv., OR
--.,... to thII DrptW\.' Court
AIIlUM-
IS11lATlVE
CQRRECTJDHSI
DISCOUNT I
PEMALTYI
INTERUT.
fectual errors dlscov.red on thll ...........t should be 8ddr...ed In ..rltlng tOI PA DIp.rtltlnt of Rav.,..".,
Bur.eu of Indlvldu81 Tax.., ATTNI po.t A...lllent A.vl... unit, DEPT. 210601. Harrl.burg, PA 11121.G6GI
Phone (711) 111"6505. S.. P'" 5 of the bookl.t "In.tructlon. for Inhlrlt8nC' Tax A.turn for. A..ldent
Decedent" (REV-ISOI) for ." 'KPI~tlon of adllnl.tr.tlv.lv correctable .rror..
If anv tax due I. peld ..Ithln thr.. (S) c.IMdlr .....th. Ift.r the decedent'. de.th, . flYtl percent (sx)
dlac:OW\t of thII t.. plld II Illawd.
The 15% tax ....ty non.p.rtlclp.Uon penalty II COlllpUtltd on the tot.l of ttr. tax Met Int.r..t ......ed, end not
p.ld before J....rv II, .996, the flr.t dII)' .ft.r the and of thII tax ..,..ty period. Thl. non-p.rtlcIPltlon
penalty II IIfIPMlabl. In the .... atw"tIr Ilt'Id In the the .... tI.. period u vou would IlPPUI the tax and Int.r."
thet M' bien ....Ind .. Indlclted on this notice.
Inter..t II chlirgld bIi1Ilmlng vlth first de)' of dllI~v, or nlt'll (,) .....th. and one U) de)'
frCMI th8 d.t. of death, to the dIIt. of PI,..,t. f.... which bec... delinquent before """"rv I, 1912
bMr Int.r..t It the r.te of IIx (6:() percent per ..... calcul.ted at . d.llv rat. of .GaoIM.
All t.... which bee... delinquent on or .ft.r Jenuerv I, 1'12 viii belr Int.r..t .t . r.ta which viii Vlry froe
calendlr vur to c.lendtlr v..r ..lth thet rat. III'W'tOU'M:Itd bv the PA o.p.rtMnt of A.v...... Thelflpl1cebla
Int.r'lt r.t.. for 1"2 through 1991 .r'l
VH' Int.r." A.t. Deily Int.r..t rector Vllr Inter..t Reta O.lly Int.r..t rector
I9IZ zax .oaoS41 I'll 'X .GOU"
I90S 16X .Gonss 1'11.1991 IlX .000301
19.. IlX .GOOSOI 199Z .X .0002"
.915 ax .OOOS56 1993.1994 n .0OO19Z
I... lOX .OOOZ14 1995-1997 'X .00OZU
"Int.r..t I. cllcul.ted .. followlt
IIlTEIlEST . BALAHCE OF TAlC UNPAID X HVIl8ER OF DAYS DELINQUEHT X DAILY IIlTEIlEST FACTOR
".Anv Notlc. I.~ .ft.r ttr. tax ~. delinquent ..III r.flect an Int.re.t c.lcul.tlon to flft-.n (15) dlv'
be)'ond the data of the .........,t. If p.,..,t II aide .fter the lnt.rut coeput.Uon date Ihown on the
Notle., Iddltlonal Int.r..t "It be c.lcul.tltd.
'I
\L .\=-.,.\;,
., \ t ~..tr i"\....r
~i"t F. 10'\
(...rl...lt,rt-. ('lb I 'l.>
...",
. ... -.. .- -~. . '. ... .
'.
c;:
,
--
'b".z
I
(\,LD
...,\1
o
(,/'-~1~":) ..~=~:-
. ,,- -'-"-... ~
'- 1""7 .. _.~_._.... ~..-'" -..
HBG, FA 1'l'lZ~ B3#3.1Ot'29/S--.--__
Cle.
- ,
t2-'Z~~~V,r ot lU;)\5
C ........- ~~, \,,~.\ Co, G,,,,,t\\':\\\t
C,v\.)k, (>1\ \10\3
, .J
."
t.
'!J
\''''C,)\.':1I'':1I.':b~':l.
1..,11/..,111",".11.,11.,."",11.1.1",,1.,.,,111
" {;......
... n.
" .
'. .'t' oJ
. , ~~ ~.. )
'<
~ '.
.-0." ".
~ .r, \
oj ,,_;.
.~. ~ l'
;.
.
'.'
.
"
, .'"
~
.
I
,I
~ ..
\' -,
\, '
~.
..
.
.;~
.-_1
-r~ .....
to.- J. T:'"
..
..~ . -- ---_--.~;JIf..
r-"'~ .
......-
\