HomeMy WebLinkAbout96-00875
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COHHOHWUl HI or IllNH$VI VANIA
DLPARIM[N' or NlY(NU[
BUR(AU Of INDIVIDUAL TUIS
DfPT. Z60bOl
1l1RRISIURC. PI IlllI'OIlDI
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FILE
ACN
DATE
NO. 21 -9(, -'jj' 7.S-
96150793
10-23-96
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
11'.lhlll ,,, 11.'"
EST. OF EVA PALMER
5.5. NO. 187-18-4431
DATE OF DEATII 09-16-96
COUNTY CUMBERLAND
TYPE OF ACCOUNT
o SAVINGS
IxJ CHECKING
o TRUST
o CERTlF.
BARBARA A METZ
6409 LEXINGTON
MECHANICSBURG
REHIT PAYHENT AND FDRHS TO.
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
DR
PA 17055
DAUPHIN DEPOSIT BANK I hal provided the Depart..nt with the lnforutlon Ilthd below which hili b.." used In eelcullltlng the
pot.ntlal tll. dUll. Their racords Indlcat. that at the death of the above dacadent. YOU wat. II joint ownar/ban.flclary of thll account.
If yOU '..1 thl. Infor..llon I. Incorrect, pl.... obt.l" wrltta" corractlon frail the financial In.tltutton. attach II copy to thl_ for.
~....... .......r.. It t.. n.. ""''11,. ,,,tnr.,,.. Thh .".r"""1 is hI.abl. In accordance with the Inhultance Tax law. of the Co..onwea1th of Pennsylvania.
Qu..tlon. oey be answered by calling (717) 787.8527.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 0067190081 Dot. 11-02-81
Established
Accaunt Oalence
Percent Ta~able
Anaunt Subjact to
Tax Rate
Potential Tax Dua
To Insure prope~ credit to your account. two
(lJ copies 0' thl. notice ou.t accoopany your
payaent to tha Reghta" 0' Wllh. "aka check
payable to: ~Reglstor 0' Wills. Agent~.
PART
ill
4,393.67
50.000
2,196.84
.06
131.81
TAXPAYER RESPONSE
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSNENT BASED ON THIS NOTICE
x
Tox
NOTE: I' tax payeents are .ad. within throe
(11 oonth. of the decedent's date of doath,
you oay doduct a S~ discount of the tax due.
Any Inheritance tax due will bocoee dOllnquent
nJn. (9) .onths after the date 0' doath.
x
[CHECK ]
ONE
BLOCK
ONLY
A. [j 1h. tlbov. Infor.allon and tax due h correct.
I. You aay choose to r..lt pay.ent to th. Register of Wills with two caples of this notice to obtain
a discount or avoid Inter.st, o~ you oay check box ~A~ and r.turn thl. notlc. to the Regl.ter of
Will. and an of'lclal a.se.s..nt will b. I'.ued by the PA Depart..nt 0' R.vonu..
~. The nbov. a...t has b.en or will be reported and tax paid with the Penn.ylvanla Inherltanc. Tax roturn
to be '11.d by the decedont.s reprelentatlv..
C. he above In'or.atlon I. Incorrect and/or debt. and deduction. "IeI'. paid by you.
ou .u.t co.plate PART ~ and/o~ PARI ~ bel OM.
If you indicate a diffarent t.x rete, pl.ase st.te your
relationship to decedent:
PART
~
TAX R~TUKN - COMPUTATION
LINE 1. D.t. Estobllshod
2. Accaunt Oalance
3. Percant Taxabla
4. Anount Subject to Tax
S. Debt. .nd Deductions
6. Anaunt Taxable
7. Ta. R.te
8. Tax Dua
OFFICIAL USE ONLY 0 AAF
PA DEPARTMENT OF REVENUE
Of
1
2
3
4
5
6
7
8
TAX ON JUANI/INU~t
II -Dl-B J
"I 39::Z;. "1
Al;l;UUl'lr~ PAU
1
2
3
4
5
6
7
8
CLAIHED
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1. J
IC, C
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PART
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DATE PAID
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DEBTS AND DEDUCTIONS
PAYEE
/J~
DESCRIPTION
AMOUNT PAID
2
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C
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on line
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I'HA
A.
11. E' A
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5 of Ta~ Conput.tion)
TOTAL (Ente,.
Undar panaltie. af pa,.ju,.y, I declare th.t tha
ca*plate ta the be.t af~Y knaNledge and belief.
-~L'tt.-u..J It ' J/Lf.f
TAXPAYER SIGNATURE ,
fact. I have rapo,.ted above are t,.ua, co,.r.ct
HOME (-It'!) (.ell - 1()'I'Z--
WORK (7r)) '7C') ') 7'1;,;
TELEPHONE NUMB~R
ond
GENERAL INFDRMATI0N
1. FAILURE TO RESPOND WILL RESULT IN AN OFfICIAL TAX ASSESSHEHT Mlth IIppllCllble Int.rut bu.d on Infor.lltlo"
lutHIltt.d by the flnenehl Institution.
Z. I~rlt~. t.. baea... d.lln~' nln. lonthl aft.r thl dICldlnt'. dll'. of d..th.
). A joint account I. ,...bl. .~.n though the dacadant" na.. Mill addad a. II ..\tar of convenlenea.
~. Account a (Including thO'. hald batween husband and wlla) which the dacadant put In Joint na... within ana y..r prior to
d..th .r. fullY ta..bl. II' ,ran.f.r..
S. Account~ alt.bll.had jointly batw..n husband and wlf. liar. than on. y..r prior to d.llth are not taxable.
.. Account. hald by II daeadant "In trutt for" another or athe" ",. tllKabl. fully.
REPORTING INSTRUCTIONS - PART
1
- TAXPAYER RESPONSE
I. BLOCK A . If the tnlor..tlon and co.putatlon In the notlc. are correct IInd deduction. are not b.lng clal..d, plac. an ~X~
In block ~A~ 0' P.rt I 0' the ~Ta.p.y.r R.IPonl.~ s.ctlon. Sign two copl.s ftnd lub.lt th.. with your ch.ck 'or the a.ount 0'
t.. to the Regllt.r 0' Will. of the county Indicated. Th. PA Depart..nt of Revenu. will IIIU. an official ....II..nt
<<for. R[V-IS~8 [X) upon rec.lpt of the r.turn fro. the Register of Willi.
2. BLOCK a . If the all.t Ip.clfled on thll notlc. has b..n or will b. ,.porl.d and tax p.ld with the PennlYlvanla Inherltanc.
T.. R.turn 'lied by the d.ced.nt'. reprelentatlv., plac. an ~X~ In block ~B~ of Part I 0' the ~Ta.payer RelPonle~ lactlon. Sign on.
copy and r.turn to the PA Dapart..nt of Revenu., Bur.au of Individual Ta.es, D.pt 2eD601, IJarrllburg, PA l11Z8-0601 In the
.nvelop. provld.d.
S. BLOCK C . If the notlc. Infor.atlon I. Incorrect andlor deductions are being clal.od, ch.ck block ~C~ and co.pl.t. Part. 2 and 3
''''~cn''dlnt:.'J t,. t"'. l,..trllt'tl..,... ....1".. <:'1:"" t.... .....~l.. __ ,.~..-!~ ....~- ,'B" ~''''J'' ~"'::c!: ~::- ~~: =::::I:~t :2f t::. ~="i=::l:. tc ':.1':<: r.a;l.:t.r
of Will. 0' the county indlcatod. The PA Dopart.ont of Ravonu. will Illuo an official al.all.ont IFor. REV-Is~e EX) upon rocalpt
of the r.turn fro. tha Ragl.t.r of Wills.
TAX RETURN - PART
- TAX COMPUTATION
2
LINE
1. Ent.r
NOTE I
tha date the account originallY wal e.tablllhad or tltlod in the .annor o.lltlng at data 0' doath.
For a docodent dying aftar IZ/12/B21 Accountl which the decodont put in Joint na.ol within one 11) yoar of d.ath ar.
taubl. fully a. tran.f.rl. tlowavor, thare 11 an e.clullon not to a.cead n,OOD p.r tr"nsf.roa ragardla.. 0' tho valua of
the account or the nuab.r of account I hald.
I' . doubl. altar Ilk I..) app.arl bofora your flr.t na.o In tha addrols portion of thl. not lea, tho Sl,OOO axclulion
already ha. b.an doduct.d fro. the account balanc. as roportod by tha financial inltltutlon.
2. Ent.r the total balanc. of the account Including intorast accruod to the date of doath.
S. Th. p.rc.nt of the account that II ta.abl. for each .urvlvor Is datar.inod as follow.:
A. Th. parc.nt ta.ablo for joint allat. eltabllsh.d .ore than ana yaar prior to the dacodant's daathl
DIVIDED BY TOTAL NUMBER OF
JOINT OWNERS
E.a.pl.l A Joint assat roglsterad
DIVIDED BY TOTAL NUMBER OF X 100 . PERCENT TAXABLE
SURVIVING JOINt OWNERS
In the na.. of the dacadent and two othar parsons.
1 DIVIDED BY S (JOINT OWNERS) DIVIDEO BY 2 (SURVIVORS) . .161 X 100 . 16.1~ (tAXABLE rOR EACH SURVIVOR)
a. th. parcant ta.abl. for assets crealad within one yaar of tha dacedant's daath or account. ownad by the dacadent but held
In tru.t for another Indlvldual(s) (tru.t ban.flclarla.):
I DIVIDED BY TOTAL NUHBER OF SURVIVIHG JOINT
OWNERS OR TRUST BENEFICIARIES
X 100 . PERCENt TA~ABlE
Exa.ple: Joint account r.gl.tared In tha na.. of the dacedant and two other parlonl and altabllshed within ona ylar of d.ath by
the decedant.
I DIVIDED BY 2 (SURVIVORS) . .SO ~ 100 . SO~ (tAXABLE fOR E&ell SURVIVOR)
4. Thl a.ount .ubj.ct to tax (llna ~) I. datar.lnod by .u1tlp1ylng tha necount belance 111na Z) by the perc.nt ta_able Illnl 3).
S. Enler thl total of the dabt. and d.ductlon. Ilstod In Part S.
6. 1he a.aunt taxable Illn. 61 Is dataralnad by .ubtractlng the dabtl and d.ductlons (line SI froa the neount subj.ct to tl. (1In. 4).
1. Ent.r the IPproprlata tax rat. Ilina 1) as datar.lnad b.low.
A. For datas of death occurring aftar 6/10/9~, the tax ratal for tranlfer. to SPOUIII are as followl:
I. Data. of death on or after 1/1/94 end bafore 1/l/9S tha rata Is 3~.
Z. Datal of death on or aftar 1/1/95 tran.far. to spousas will be ta.ad at oX ta. rate.
Hota: for data. of d.ath prior to 1/1/9~ tranlfars to SpOUI.1 ara ta.able at 6~.
B. Trans'arl to Ilnaal d.lcandant. InclUding fath.r, aolhar, son, daughtar, grandchildren, son-In-law,
daughtar.ln.law, stopchlld and th.lr Issua ara ta.able at sl. parcent 16~).
C. Tran.fars to all other. Including brothar, sl.ter, unci., aunt, naphew and nlac. al. ta.able at flft..n pe,cant II~~).
D. If you chang. the tax rat., pleala specify your relationship to the dacad.nt In the araa provided.
8. Th. a.aunt of tax due (line B) I. dataraln.d by aultlplylng the a.ount ta.abl. (1In. 6) by tha tax rat. (1lna 1).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
AIlowabll debt. and deduction. ara delaraln.d al 'ollowII
A. You l.gally ara responllbl. for Ply.,nt, or the a.tate subj.ct to ad.lntstratlon by a personal rop,el.ntatlv. I. In.ufflcl.nt
to pay th4 d.ductlbl. It....
B. You aclual1y paid the d.blt after death of the d.cedant and can furnish proof of pay.enl.
C. D.bt. b.lng clal..d IUlt b. llealled fully In Part 3. If additional IpacI Is n.ad.d, us. plain pap.r 8 1/2" - 11". Proof of
pay.ant .ay b. requ.lt.d by tha PA Departaent of Revenu..
TAXPAVER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE. CONTACT ANY
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES. TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-B327. TOOl (717) 772-2252 (HEARING IMPAIRED ONLY)
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P\JlPOS[ Of'
NOUCfI
To fulfill U. requlr....,ta of Section 2140 of tM IrherltBnC8 end E.t,t. T8JI Act, Act ZZ of 1991. (72 P.5.
Section IUD).
PAYJ1EHT1
Dltech thIi top portion 0' thh Notice end sUM1t with your p.~t to tM R-alst.r 0' NUh prInted on the
,.IW,... ..d..
... Milke chedt or ...., Or'CMr p'rIb!e tal REGISTtR OF WILLS, A;EHT.
AU p.~h rKtllved "'11 fl,..t b. I!lPPllMf to eny Int.,...t Which Mil' be due, with MY n..lndt1r epplled to the tax.
REFlIGJ (CR) I
.. refund 0' . tax credit, which If" not r~,..ted on tt. tax ,..turn, AY be nqutlltlld by cDllpI.Ung ." ooAppllClltlon
for Alf\n:t of P.wlQ'lnnll Jm.rlt~ and Elt.t. Tax" (REV-UU). Application. er. Iv.lIabl. lit the OffiCI of
tn. Reglltl,. of Wllh. any of tPM Zl A....... Dlltrlel OHlc.. or by caUlng the specIal Z4-hour ....hIIrlng ..rvlu
nu.berl 'or 'or.. orderlngr In Penn"lv"I' 1-800-362-2050, outside Pennsylvanl, and wIthin locII
"-rrlaburg I,... (717) 117-1094, TDD' (117) 712-2152 (Hearing 1~.lred Only).
OBJECTIONSI Any p.rty In Int.r..t not satl.fled with th. BPPral.e.ent, .Ilowance or disallowance of deduction. or .I...a.ent
of tax (InclUding dl.count or Inter..t) .. shown on thl. Notice "Y abject within .Ixty (60) day. of rse.lpt of
thll MotJet! bYI
--written prot..t to th. P& o.p.rt-.nt of R.venue, Board of Appeel., Dept. l810l1. Harrisburg, P& 171l8-1ol1, OR
--elsetlng to have th. ..tt.r det.r.lned at th. audit of the account of th. per~1 repr..entatlv., OR
neppul to th. Orphanl' Court
&OI1IH-
ISTUTIYE
CORRECTIONS.
fsetual .rror. dl.cov.red on thl. .....aeent should be addr..sed In writing tal P& o.part-.nt of Rlvenue,
Bureau of Individual TaXI', &TTNI Po.t A....~t Rlvl.w unit, DEPT. Z80601, Harrllburg, PA 171l8-o601
Phone (717) 787-6505. S.. pag. 5 of the bookl.t "In.tructlon. for Inherltancl Tax R.turn for a R..ldent
Decedent" (REV-ISol) for an .xplanatlon of ~lnl.tratlv.lY correctabl. .rror..
Dlsaunl
If any tax due II peld within thr.. (3) c.lendar ~thl aftlr the ~ldent"l death, a flv. percent (S~)
dl.count of th. tax paid I. allowed.
PEHAL TV.
The 15% tllJC .......ty nan-participation penalty Is cCMIPUted on the total of the tu Bnd Int.r..t a.....ed, Bnd not
p.ld before Jln.llry 18, 1996, the first day aftar the end of the tax ..,..ty period. this non-participation
f*\Ilty 11 ....Iabl. In the ... '..,.r Bnd In the the ... tI.. period a. you would appeal the tu: Bnd Intar..t
thIIt t.. bean .....sed .. Indicated on this notln.
INTEREST I
Int.re.t II charged bealmlna with first day of d.llnquency, or nine (9) ~th. and one (1) day
fra the dati of death, to the d.t. of paYMnt. Tax.. which bee... delinquent before J..,.ry I, 1912
~r Int.r..t at the rat. of .Ix (6X) percent per annul c.lculatld at a dally rat. of .000164.
All tu.. which bee... d.llnquent on or aft.r January I, 1982 will bear Int.r..t at a rat. which will vary fru.
eel....r yNr to calendar y..r with that nt. ~Id by the PA o.part-.nt of R.v........ The appllcabll
Int.r..t rat.. for 1982 through 1997 ar.1
Y.ar Inter..t R.t. Dilly Int.r..t Fector V..r Inlar..t R,t. OaUy Int.r..t Fector
1982 l'X .000S48 1987 OX .000247
19M 16% .000431 1988-1991 IU .OOOSol
1.84 IIX .0OOlDI 1991 OX .000Z47
1985 In .000SS6 1995-1994 n .000192
1'86 I'X .000274 1995-1997 'X .0OOZ47
nInterllt I. calculatad .. follow.a
INTEREST = BALANCE DF TAX UNPAID X HUKBER DF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Mot let! I.~ .ft.r the tu: beeOll. delinquent will r.flect en Int.r..t calculation to fifteen (IS) daya
beyond the d1t. of the .....a.ent. If pa,.ant I. lade aft.r the Int.r..t caaput.tlon data ~ on the
Notlc., add I tI_1 Inter..t ..,.t be C11lculatld.