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PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT 280601
HARRISBURG PA 17128-0601
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PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT 280601
HARRISBURG PA 17128-0601
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COHHOHWCAlTH or PENNSVlVANIA
DEPARTHENT OF REVENUE
!UREAU OF INDIVIDUAL TAXES
DEPl, ~lIObOI
tlARRISBURG, PA 111ZlI-0601
*
I ~ " \ .J, I - .' ,
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. 71 - '11. '
961 i, 1129
09-2~-116
(,:\ '{
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1 YI'[ or /lCCOUIH
x: SAVINGS
CIllCK INO
IHU~I
IIHIH.
GREGORY S NAUGLE
APT 1
320 S HANOVER ST
CARLISLE PA 17013
EST. OF BETTY J NAUGLE
5.5. NO. t79-tO-3878
DATE OF DEATH 08-22-96
COUNTY CUMBERLAND
REH'! PAYHINI AND rDHH~ 10,
REGISTER or WIllS
CUMBERLAND CO COURl IlOllSI
CARLISLE. I'A 1101l
DAUPHIN DEPOSIT BK & T has providod the Voparh,o"t with tho infor_lIllon II,tod b.lnw ..hllll h.., II"''' "uII I" 1..11"11111",, II..
potential tex due, Thoir rocDrds Indica to Ihat nt tho de/llh of tho nbovo dtlcadant. yoU W.,. ,1 JIIIII' 11"1'.'/11.1'.'\11;11.., "t '''I. ''11111>1111
If you fool this .Inforlllation Is Incorrect, pieaso obtain written corroctlcn fro.. Ihll fln,,"d,,1 1".'ltllll"", ..,.."h.. '''1'' ,,, 'h" tll'.
.nlt ..rt".." It tn .h.. ....n". ..tlt,...,,_. 'hi" .rrn..,,' I" .""...1. In ....rnrrt"",." wl'h I,,,. Inh..,I'..,,,. I.. I...... ,'110" "........,....111. ..11....,.,1........
Quostlons lIIay be answorod by calling (111) ll11-.!I3Z1,
COMPLETE PART 1 BELOW . . . SEE
Account No. 4938718413 Date
Established
REVERSE SIDE FOR
04-28-86
FILING AND PAYMENT INSTRUCTIONS
III 111'1". II' "I'.' . '..'1' 'II 1IUI' IHI utl,\I, 1..11
1:1 1111'1.. III 'hi' lu,I\I. .".t .,. '''111'''''1 1"H'
P""11111111 III It,. U.yl.I., "I will. ",,~. ,Il.,~
1'111"111. In: "U.yl,t., .,f Will.. ."lIn'"
Account Balance
Percent Taxable
Amount Subject to
Tax Rate
Potential Tax Due
1,014.64
50.000
507.32
.06
30.44
TAXPAYER RESPONSE
WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE
x
Tax
NOli: If Ill. 1'1lI1.."" Mil 10"1111 ..Ilhlll 'h,..
III IOnlllla flf Ih. II.tllll.,,'" 11-,1. ..' ,1.llIth,
YOIJ III"" .1.11<,,1 " 1,1. 111""11111 "I It.. till' .h,..
An., 111t1.,ltllne. t". 11\,. ..III hll'''.. .1.11,,,../.'11
Illn. 1"1 IIIl1flth. ,,'1., It.. "",. IIf .1.lllh,
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PART
[!]
..
[ CHECK ]
ONE
BLOCK B.
ONLY
c.
ho abovo inforlllation And tax duo I. corroct,
1. You lIay chooso to ro.it paY_lmt to tho Poglst.r of willi ",HIt 11..0 1.11'''.' n' Illh nlll\l. III ultt"I'.
a dlscDunt or ovoid Intoro.t, or yOU "ay chec~ bo_ "A" .1ntl ,.tmll thl, 1111111. In 'h. W."I.t., nf
Wills and an official anou.ent will bo Inuod by tho JlA Oltl,..r,..."t IIf 61.....11".,
o The Abovo Rssot has boon or will to roportod nnd tll_ p..ld wllh ttl. 11111111,..,1",,,"1,, Inll.,ltllillfll I". ,.IUIIl
to bo filod by the docodont's ropresent"tlve,
o The abovCl Infor.aUon is Incorroct and/or debts nnd deduction, 101.'. .",Id lIy 'lUll,
You ..ust co"pioto PART ~ and/or PART ~ below.
If you indicate a different tax rate, please st.te your
relationship to decedent:
OFFICIAL USE DULY r:::: IlAF
PA DEPARTMEtH OF REVEUUE
PART
~
TAi. K~ I UKN - l;UMI'U fA nUN
LINE 1. Date Established
2. Account Balance
3. Percent Taxable
4, Amount Subject to Tax
5. Debts and Deductions
6. Amount Taxable
7. Tax Rate
a, Tax Due
IAA UN ~U1Nl'1~U~1 Al;l;~UNI~
x
PAD
1
2
3
4
5
6
7
8
CLAIMED
OF
1
2
3
4
5
6
7
8
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PART
~
DATE PAID
;7/o/,e.
DEBTS AND DEDUCTIONS
PAYEE
C"rlte6 UPuRLIS-
DF.SCRlI'TJOU
C ,.~~ /./1'-
AMOll'lI PAID
~,.,,,..
TOTAL IEnhr on Un.!J uf ,.. CU"'Juhtlnnl
.
Under penalties of perjury, I declare that th. faet,
conplet. to the best of ny knowledge and beltef,
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TAXPAYER"O'"sRJNATURE I
halia '-.'JlIt-tlll" abnv. .r. true, corr.ct and
1"An- . ..""
WOH~ I I
TrI rl'lmlllllllRnrR
171 ,
IIOMI
;ifF
-
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT with nppllcablo lnhrnt baud on Infor.atlon
sub_ittad by the flnancllll lnttttullon.
Z, Inheritance tax baca... delinquent nlna aonlhl aft.r the dacadant's data of daath. .
J. , joint necount I' taMable avan though tho dacodont" no.. was Addad as II ant tar of convenlanc., ~ )'
~, Account. (Including tho,. hald batwa.n husband nnd wlfa) which tho dacodant put in joint na... within ana year prior to
d..th at. fully taMabl. .. transf.r..
S, Account. .stabllshed jointlY batwa.n husband IInd wife aor. than ana yaar prior to daath at. not taxable,
6. Accounts hald by II dacadant "In tru.t for" nnothat or other. lit. taublll fully,
REPORTING INSTRUCTIONS - PART
1
- TAXPAYER RESPONSE
1. alDck A ~ Jf tho tnlor.atlon and co.putatlon In the notic. are corr.ct and d.ductlon' ar. not b.ing clai..d, place an "X"
in block "A" of Part 1 of the "Ta.pay.r Re.pons." ,.ction, Sign two caple' Dnd sub.it th.. with your ch.ck fqr the a.ount of
ta~ to the Regl.ter of Wlli. of the county Indlcat.d, The PA D.part..nt of R.v.nu. will Issue an offlclai al......nt
(foro REV-IS~8 EX) upon r.celpt of the return fro. the R.glster of will.,
Z. BLOCK B . If the a...t .p.clfi.d on this notic. ha' be.n or will be reported Rnd taM paid with the P.nn.ylvonla Inh.rltanc.
Tax Return fll.d by the d.cedent'. r.pr.sentatlv., place an "X" In block "B" of Part I of the "Taxpay.r R.spons." section, Sign on.
COpy and return to the PA D.part.ent of R.venu., Bur.au of Individual Tax.., Dept 280601, Harrisburg, PA 11128-0601 In the
.nvelope provided,
J. BLOCK C _ If the notice Infor.atlon I. Incorrect andlor d.ductlons are b.lng clai..d, ch.ck block "C" and co.pl.t. Part. Z and 3
""~,,,,"IO\O '0\ t.,~ 'n.trllct Inn. ....Inw. Slon two rnnle. ""nd sub.1t thao with your check for the aoount of ta. oayable to the R.alster
of Will. of the county Indicated, Th. PA Depart.ent of R.v.nu. will Issu. an official ass..soent (for. REV-1548 EX) upon r.celpt
of the return fro. the Regl.ter of will..
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
I, Enter
NoUI
the dat. the account originally wa. ..tabllshed or tltl.d In the 80nner ..I.tlng at date of d.ath,
For a d.cedent dying after 12/12/821 Accounts which the decedent put In joint na..s within one (1) y.ar of d.ath ar.
taMable fully a. transfer., How.ver, there i. an e.clusion not to ..ceed S3,OOO p.r transfer.. regardle,. of the valu. of
the account or the nu.b.r of accounts h.ld,
If a doubl. a.t.rlsk 1--) app.ars b.for. your first na.e In the address portion of this notlc., the
already hal b.en deducted fro. the account balanc. as report.d by the financial Institution.
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n,OOlfU\ccluslon
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3.
Ent.r the total balance of the account Including Int.rest accrued to the date of d.ath.
The perc.nt of the account that I. taxable far .ach survivor I. deter.lned a. fallow.:
A. The plrclnt taxabll for joint a.sets established .ore than one year prior to the d.cedent's death:
DIVIDED BY TOTAL NUHBER OF
JOINT OWNERS
Exa.ple: A joint a...t registered
DIVIDED BY TOTAL NUHBER OF X 100 . PERCENT TAlCABlE
SURVIVING JOINT OWNERS
in the na.e of the deced.nt and two oth.r p.r.ons.
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-
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B. The p.rc.nt taxable for asset. creat.d within one year of the decldent's death or accounts owned by the d.c.dentJbut hlld
In trust far anoth.r indlvldual(.) (tru,t bln.flclarles):
I DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 CSURVIVORS) . ,167 X 100
16,1Z (TAXABLE FOR EACH SURVIVOR)
..
I DIVIDED ev TOTAL NUHBER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
X 100 . PERCENT TAXABLE
Exa.ple: Joint account registered in the na.e of the decedent and two ather persons and established within one year of death by
the duedent.
I DIVIDED BY Z (SURVIVORS) . ,50 X laD . SO~ (TAXABLE FOR EACH SURVIVOR)
4, The a.ount SUbject to tax Cline 4) Is deter.ined by .ultlplylng the account balance (line 2) by the percent taxable (line J),
5. Enter the total of the debt' and d.ductlons ll.ted In Part 3.
b. Tn. a.ount \a.UIDle 'line OJ lS det.,..lneo oy .uotractlny \l1e 1I.ats an.:. o"Q\lC\lOlllo 'Ii"" 5i ".,.. "I. 0""''''''' ..""j,";,~ .u ,0'" ':.i.... '.l.
7, Ent.r thl appropriate tax rate {line 71 as deter.ined below,
A. For date. of death occurring after 6/30/94, the tnx rate. for tran,fers to spouses are as follows:
I, Dates of death on or after 7/1/9~ and before 1/1/95 the rate i. 3~,
2. Date. of d.ath on or after 1/1/95 transfers to spouse. will be taxed at OX tax rate.
Note: For date. of d.ath prior to 1/1/94 transfer. to spouse. are taxable at 6~.
B. Tran.f.rs to lineal de.cendant. inclUding father, ~other, son, daughter, grandchildren, son-In-law,
daughter-In-law, stepChild and th.lr issue are taKable at six percent (6Xl.
C. Transfer. to all oth.rs Including brother, .Ister, uncle, aunt, n.phew and niece are taxftble at fift..n percent (15Z).
O. If you change the tax rate, please sp.clfy your relationship to tho decedent In the area provld.d,
8, The a.ount of tax due (line 8) I. det.r.in.d by .ultlplylng the a.ount taxabl. (lln. 6) by the tax rate Cline 1),
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable debt. and deduction. are deter.lned as follows:
A, You legally ar. re.pon.ible far pay.e"t, or the estate subj.ct to adoinlstration by a per,onal repr.sentative Is Insufficient
to pay the deductible ite.s.
B. You actually paid the debt. after death of the deced.nt and can furnish proof of pay.ent.
C. D.bt, being elal..d .ust b. ite.lzed fully In Part 3. If additional .pac. I. ne.dod, use plain paper a 1/2" . II", Proof of
pay.ent .ay b. reque.ted by the PA Depart.ent of Revenue,
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 INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-8327. TDDI (717) 772-2252 (HEARING IMPAIRED ONLY)
COHHONWEAltH Of PENNSYLVANIA
DEPARtHEHT OF ~EVEHUE
BUREAU OF INDIVIDUAL TAXES
OEPT, 2aObOl
HARRISBURG, PA 11128-0601
*'
,,,,,,,,,,..,J
\ '.' \"..!
INFORMATION NOTICt
AND
TAXPAYER RESPONSE
;'\ . (t l ,. . r. f:' LI
",.1/1';-;"
n" ~'IJ' fH,
FlU
ACH
DAn
HO,
--~--.__..._...__.--
1 VI'I 01 ACClllllll
1:5T. or 11[1 IV J IlMJIlll
5.5, NO. \/,,-\0 .\11/11
DATI: or IlI:ATlI 011- n 'It,
COUNTY CllMII1M'AIlO
!'tAVI HO!t
ClllnlHG
IMIJ~l
X CIMll1.
GREGORV S NAUGLE
APT 1
320 S HANOVER ST
CARLISLE PA 17013
MIHII I'A'HIHI AHD IIIMH~ lDI
MUll~"IM III WIII~,
CUMIILMIAIlO co COUMI 1l0U5[
CAMU5\1, I'A \lOll
DAUPHIH DEPOSIT OK & T h.. .,..Id.d .h. D..."..n' ."h .h. In,.,..II'''' "..." ".,,,. .""," ,... ,,,.,, ...." I" .."",'.11". .".
....n.l.l .., du.. Th.I' ,...,d' Indl..'. .h.'" .h. ....h.' .", .ho", ".,."."'. I"" ..,..1,,"'" ...".,,,,.,,.,,.1." ,,' "... .,,,,,..,.
11 yOU ,..1 .hls In'....tI.n I. In..".'" .,.... ....In .,,,,.,, ,.".,110" ,.". ,,,. "".". ,., ,,,.11.,,11..". .oo.," , .",,, ." "'" ,,,..
.nd ,..u,n I' 'D'ho ..... .dd'.... 'his n..oun. I' .....,. In ",0'''''''' .,,,, ".. ,,,,,..,,,,,.. ,., ,...... "" ,,,..,,,,...,,,, "",.""..,,,n'..
Questions .ay be Bnswered by calling (1111 181-a327.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILINO AND PAVM!NT INSTRUCTIONS
Account Ho. 8100322481 aoto 08-0(,.89
Established
Account ealance
Percent ra)(able
A~ount subject to
ra)( Rate
potential Ta)( Due
1.335 J,8
50.000
667.1('
.06
(,0.06
111 1""11. 1""1'.' 11.'llt tn .,0111 "'lOUnt, tW11
1 II I "1.1.. lit lhl' nil' I. fill ,'u,,1 "cr.Ilf11II1"'" .,11\1'
",.,..". I.. It.. "."I.hl nl will,. "..~. lll.Lt-
I....,..hl. 1111 "".'I"t., 0' Will" AII."t".
x
NUll I 11 tIt. ,.".,..lIh ",. .,.dlll wllhl" Ih,..
1\1 lIullth' "I Ill. d.(.II."t', II.t. IIf 1I.II'h,
1ml ."1 11.,1".., . III. 111'LIII",t 0' th. ,,,. du..
AllY 1"Il.,It.."I. ,,,. Ilu. Iillll h.tn.. II.II"'IU.nt
11\". I'll .lIl1lh, ..fl., thll dill'. 0' d...'h.
Ta.
x
PART
II]
TAXPAYER RESPONSE
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASS!SSH!NT BAS!D ON THIS NOTIC!
A, ~ The abave lnfof.ation And t... do. II tll"llIet.
LA( I. V.U ..y .hoD" .. ,.." .....0. '0 .". ,..1.'.' ... Will. .111' ,." ,..,.... .., "," ......'" '0 ".'010
. dlscDUO' ., o.old In..,n'. .. ,,,..... ,,,.,, ,.." ..... ...., ...",.. "," ""II'" ... .". ,.a"'" .1
wills n"d nn olllet.l lIue".e"t "III h. IUII.tt 11" II.. Ill. 11.'1'" t..nt uf ".V.OII..
[CHECK J
ONE
BLOCK
ONLY
.. 0 lh. ..... ..... h.. b..n 0' .111 h. ,.p..'"'' ~" ... ,..,,, .11" ",. I,.""..,,,nl. ,,,,,.,"'0," ,.. ......n
to be 1l1ed by the dec.dent', ,.",.,.nt,,'h..
c. 0 Th. ..... In.....tlon ILJ,n,o"." ..,,"'.....,... ,...., "."....."". .... ,..,., "y yn...
You .ust co.pl.te PARI 2.J "nd/or 'IA"T !,~j helm..
If you indicate a different ta. rate, plea,e ,tate your
relationshiP to decedent: ----,---.--.------
OFFICIAL USE OIlLV 0 AAF
PA OEPARTHEIIT OF REVENUE
PART
~
TAX KETU;;N .. c.u;;PUTAilun
LIHE 1. Oat. Establlshod
2. Account ealance
3. Percent Ta.able
4. A~ount subject to ta.
5. Debts and Deductions
6. A~ount Taxable
7, Tax Rat.
e, Tax Due
Qi.
TH^ un JuIlii,TRUa'i A;'~uiJliiS
rAil
1
2
3
4
5
6
7
8
CLAIMED
1
2
3 X
4
S
&
7 X
8
~
DEBTS AND DEDUCTIONS
PART
[!J
DATE PAID
AMOUNT PAID
DESCRtl'1I011
PAYEE
tOIAt 'lnter on tine ~ ot taM Co~putatlonl
$
Under penalUe. of perjury, 1 declne that tI,.
colltplete to the ba.t ot "y j,tnowladga and hallat.
T~G~~
tact, 1 have raported above are tru., corract and
~
:
HOME (
WORK (
TELEPHONE
I
I
IlUMBER
~
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAK ASSESSHEHT with applicable Into,ut balld on In'or..tlon
lubaltlad by tho financial In.titutlon,
Z. Inh.ritanc. ta. baea... delinquent nln. 80nth. alhr Iho docadan'", data of doath. l >1. I
S. a joint account I. taxable avan though tho docadant" "ft.. was added a. a 8ftttar of convenlenc..
4. Account_ (Including tho,. hold betw..n hUlband and wlf.' which tho docadent pul In joint "ft... within ana year prior to
d..th .r. fully t..abl. a. trans f.'.,
5. Account. .,tabll,had jolntlv b.twa.n hUlband ftnd wlf. 80r. than ana Ylar Ilrlor to dlalh a,. not t.xable,
6. Account. hold by . dlCldant "In trult for" anothlr or oth." at. taMable lully,
REPORTING INSTRUCTIONS - PART
TAXPAYER RESPONSE
1
1. BLOCK A . If thl tnfor..tlon and co.put.tlon In the notice are correct and deductlonl are not b.ing clal..d, place an "X"
In black "A" of Part I of the "Taxp.y.r R"Pons." section, Sign two copi.. nnd sub.lt thee with your chick far the ..ount of
tax to the Regi.t.r of will. of thl county Indicat.d, Thl PA Depart..nt of Revenue will Issue an official ..s.,.eent
IFor. REV-1548 EX) upon r.c.lpt of thl r.turn fro. the Regl,ter of Willi,
Z. BLOCK a _ If the a"et .peclfl.d an thl. notlc. ha' been or will be reported and ta. paid with thl Pennsylvania Inh.rltance
T.. Return filed by the d.c.dent', r.pr..entatlv., place an "X" In black "a" of Part I of thl "Ta.paylr Re.ponse" s.ctlon. Sign an.
COpy and r.turn to the PA Depart..nt of R.venu., !Iuruu of Individual Ta.n, Dept Z80601, lIarrhburg, PA 17121-0601 In the
envelope provided.
s. alOCK C . If the notice Infor..tlon I. Incorrect and/or deductions are being clai.ad, check block "C" and co.plet. Part. Z and S
3t'~el"'d!~: te t!'o: !!'\etr',!,:,~lt'..: t,l':'I' ~l:" t\.le e,:a!'J'!' P"'!':' '!'t.~"lt tt..._ o,!t.. ~..",. ,.hr.'" I.,,. tt._ .........t rei t... :o.y"kl. t.. t".f' a.gl..""
of Will. af the county Indlc.tad, Thl PA t~p.rt..nt of Revenu. will is.ue an official a"lls.ent (For. REY-1548 EX) upon receipt
of the r.turn fro' the Regilter of Will"
TAX RETURN - PART
- TAX COMPUTATION
Z
LINE
1. Entlr
NOTE:
,0
Ci'
the d.te the account originally was .stabllshld ur tltl.d In the .annl" ..Istlng at data of d.ath, ~
Far a d.Cld.nt dying aft.r IZ/IZ/8Z: Accounts which the dacld.nt put In Joint n...s within one (I) yaar of d . h ar.
taxabl. fully ., tran,f.r~. How.var, th.r. is an ..clu.lon not to ..caed IS, 000 per tran.fer.. regard 1... 0 a valu. of
the account or the nu.blr of account. h.ld.
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app.ar. b.for. your flr.t na.. In the addr..' portion of thl. notlc., the '1,000 .~.Ion
fro. thl account balanc. a, r.port.d by the financial Institution,
If a doubl. a.terl.k (..)
alrlady has b.en deduct.d
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z. Ent.r thl total balanc. of the account Including Int.r.,t .ccru.d to the data of d.ath.
S, The p.rcent of the account that I. t..abl. far .ach .urvlvor I. deter.lnld a. fallow.:
A. The Plrc.nt taxable far Joint a...t. ..tabll.h.d .or. than one year prior to the d.c.dant'. death:
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DIVIDED BV TOTAL NUHBER OF X 100 . PERCENT TAXABLE
SURVIVING JOINT OWNERS
In the n..e of the d.eed.nt and two ather p.r.an.,
N
DIVIDED BV TOTAL HUHBER OF
JOINT OWNERS
E.a.ple: A Joint ....t r.gl,ter.d
1 DIVIDED BV 1 CJOINT OWNERS) DIVIDED BV Z (SURVIVORS) . ,161 X laD - 16.7X (TAXABLE FOR EACH SURVIVOR)
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B. Th. perc.nt taxable for as.ets creat.d within one y.ar of tha d.c.d.nt'. d.ath or account. owned by the dec.dant but h.ld
In tru.t for another IndlvldualCs) Ctru.t bln.flclarlu):
I DIVIDED BV TOTAL NUHBER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
X 100 . PERCENT TAXAalE
Exaepl.: Joint account r.gl.t.rld In the na.1 of the dlc.dent and two other person' .nd eltabll.h.d within on. year of d..th by
thl dec.dent,
I DIYIDED BV Z (SURVIVORS) . ,50 X 100 - sax (TAXABLE FOR EACH SURVIVOR)
4. Th. ..ount .ubJect to tax (lln. 4) I. d.t.r.lned by eultlplylng the account b.lanc. Clln. Z) by the p.rcent taxabll (lln. 1).
5. Entlr the total of the d.bt. and d.ductlon. ll.t.d In Part 1.
&. Th. ..ount taxable (lIne 6) I. det.r.ined by .ubtractlng the a.bts and d.ductlon. Clln. SJ tro. the a.ount .Ubj.ct to ta. Clln. ~J.
7. Ent.r the approprlat. tax rate (lln. 7) a. d.t.r.lned below.
A. Far dat.. of death occurring aftlr 6/10/94, the ta. rat.. far tran.f.r. to spou.e. are a. followl:
I. Date. of death on or after 7/1/94 and blfor. 1/1/95 the rat. I. 1~.
Z. Oat.. of death an or after 1/1/95 tran.fer. to .pou... will bl tax.d at O~ ta. rat..
Notet Far date' of d..th prior to 7/1/94 transf.r. to spou.a. are ta.abl. at 6~.
B. Tran,fer. to Iln.al de.c.ndant. InclUding father, .oth.r, san, daughter, grandchlldr.n, .on-In-Iaw,
daught.r.ln-law, .t.pchlld and th.lr Is,uI are ta.abl. at .Ix percent 16~),
C. Tran,flr. to all ather. InclUding broth.r, ,I.t.r, unci., aunt, neph.w and nlec. are ta.abl. at flft.an p.reent CI5~),
D. If you changl the tax rat., pl.... specify your r.latlon.hlp to the d.c.dent In thl ar.. provided.
I. Th. aeount of tax due Cline 8) I. det.r_ln.d by .ultlplylng the aeount taxable (lln. 6) by the tax rata Cllna 7),
CLAIMED OEDUCTIONS - PART
3
DEBTS AND OEDUCTIONS CLAIMED
Allow.ble d.bt. and deduction. are det.r.ln.d a. follow.:
A. Vou Ilgally ar. r..pon.lbl. for pay..nt, or the ..tat. ,ubJect to ad.lnl.tratlon by . per.onal repre..ntatlv. I. Insufficient
to p.y thl deductlbll It....
B. You actually paid the debt' after d..th of the decedent and can furnl.h proof of pay..nt,
C. D.bt. being clai.ed au.t b. Ite.lzed fully In Part S, If additional space Is ne.d.d, u.. plain paper 1 I/Z" x 11". Proof of
pay.ant .ay be r.quI.t.d by the PA Olpart..nt of RIV.nul.
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 INDIVIDUAL TAXES. TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-83Z7. TOOl (717) 77Z-ZZ52 (HEARING IMPAIRED ONLY)
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artiiient:.of' Revenue', '
u;'of~Inlii Vidual Taxes
;~DE;pt:i280601':: "
'lIur "~, PA~:i;17128-06(11
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MS MARY CLEWIS
REGISTER OF WILLS
CUMBERLAND COUNTY COURTHOUSE
CARLISLE PA 17013
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COMMONWEALTH OF PENNSYLVANIA
DI'ARTMINT OP RIVINUI
OffiCIAL RECIIPT . PENNSYLVANIA INHERITANCE AND ESTATE TAX
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RECEIVED FROM:
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ASSESSMENT r:'I
CONTROL ~
NUMBER
AMOUNT
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GREGORY S NAUGLE
APT 1
320 S HANOVER 5T
CARLISLE, PA 17013
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ESTATE INFORMATION:
f:I fiLE NUMBER
5i 21-1996-0884
1:1 NAME Of DECEDENT (LAST)
~ NAUGLE BETTY J
II OATE Of PAYMENT
ra POSTMARK DATE
COUNTY
SSN 179-10-3878
(fiRST) IMII
CUMBERLAND
DATE Of DEATH
REMARKS
GREGORY 5 NAUGLE
m TOTAL AMOUNT PAID
$40.06
DO
SEAL
CHECK II 175
RECEIVED BY ,
5IGNAfU~~
,',./ .
REGISTER OF WILLS
MARY C. LEWIS
REGISTER OF WILLS
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To fulfill the r~lr..-nt. of section 21'0 of the Inn.rltenca and E,t.t. laM Act, Act ZZ of 1991. (72 P.S.
Section 2140).
PAVltEHTI o.tRh the top portion of this NoUCt Met .w.1t with )lour p,y""t to the Rqhbr of WUls printed on the
r.v.r.. .tete.
._ ..... chKk or .oMY orlMt p__lt tal REClSTER OF WILLS, AC:EHT.
All p.,..,t. r.ulvMl INIU Unt be epplllM1 to "')1 Inhrtlt which .-y 1M dull, with ..,y nah.r 1IPP1led to the tax.
REF\IOI (tall A rofw>d ., . 'O>l ero.lIt. ...Ien ... no' roque.'ad .., tho 'O>l ro"'rn. ... be roque.'ad b. __loti... on ....II..tI..,
'or Refund of p~.ylv."l. Inheritance and E,t.t. Tax" (REV-ISIS). application. .r. IVIllable at the OfficIO'
tJw Aql.ttr of Willi, ."y of the Zl R.v.....,. DlItrlct Dfflul or by celUna the speelel Z4.hOUr ensverlnt ..rvlcl
~r. for for.' ~rd.rlngl In p~.ylvanl. l-laO.56Z.ZaSO, outtlde p.nnrvlvenl. and within IOCt.
Harrisburg at" (717) 717.8094, fDDt (717) 77Z-ZZSZ (Hetrlng l~.lred Only).
DUCTlONSI Any parb In lnt.r..t not ..thfled with the appr.l.......t, .UOWMC. or dIHUOdM. of deduction. or ......MI\t
of tu (Including dlscCQ1t or Inter..U .. shaWn on thl. NoUce ..y object Nlthln ".ty ('0) day. of rec.lpt of
thl. Motlce bYI
.-wrIU'" prote.t to the PA o.p.rWMt of R.v....., aa.rd of .."..1., Dept. ZlIOU, He",rhbur,., PA 17111-1021, OR
.-.lecUng to hw. the ..Uer deter.lned .t the eudat of the acCDW\t of the perlClNll repr..."t.Uve, OR
.-..,..1 to the Qrptwl.' Court
ADMIN-
ISTRATIVE
CORRECTIONS I Fectulll .rror. dbcov.red an thh ........,t should be addr..sed In NrlUna tOI PA Deperbent of R.v.....,
lur'eu of Individual T...., ATTNI po.t A......ent R.vl... unit, DEPT. 210601, HarrisbUrg, PA 17121-0601
PhOne (717) 717-'505. See page 5 of the boOkl.t -In,tructlon. far l~rltenc. ,.. Return far 8 R..ldent
Decedent- (REV-1S0l) far an explenetlon of ~lnl,tr.tlv.1Y carrect8ble .rror..
DISCOlIn'I
If MY tu due I. p.ld within thr.. (S) cel__r .anth. .ft.r the decedent., dMth, e fI". percWit (52;)
dllCCM'lt of the t.. p.ld ls .UDtt8d.
pOU,l TVI
The 15% tu -'8,ty non.p.rUclp.tlon ptIftIIl tv h cDIIPUted on the total of the tu end Int.re.t .....sed, WId not
p.ld before JwMIary II, 1996, the flnt dey .ftar the end of the t.. -'8.ty period. Thll non-participation
,....ltv h 1IPPM18b1. In the ... nmar end In ttMI the ,,, tI.. period a. you would ..,.al the tax end Int.re.t
that has been .....sed .. Indicated on thh notlc..
INTEREST I
Intar..t I. charged begl,..,lng with first dIIy of dall~y, 0,. nine (,) eonth. end OM (1) dey
f,.OII the dete of dMth, to the date of payMnt. T.... which beC8M delinquent before J~ry 1, 1912
bee" Intarest .t the nt. of ,I_ U:U pe,.cent pe" ...... celculated at a dally rat. of .000164.
All t.... which bee" dal1~t on or aftar Janua"y 1, 1'12 Nll1 baar Int.,...t at a rat. which ..Ill va"y frOll
calendar y.." to calendar yaar ..I th that rete lIMOI.I1Ced by the PA QepartMnt of RItV...... The appllcebl.
Intar..t r.ta. fo" l'IZ through 1997 .,..1
~ tnt.rut R.t. O.UY tnt.,.est Fectar
V..r
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tnt.r..t Rat.
o.lly Int.,...t Fecto"
1912
nls
1904
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20%
16%
IIX
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lOX
I. calcul.ted ..
.000S41
.00D"sa
.000501
.ODOSS6
.000274
foUow'l
1'17
1'11-1991
1992
1995-1994
I99S.I997
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IIX
'X
7X
'X
.00020
.000501
.00020
.0001'2
.00020
INTEREST . BALANCE OF TAX UNPAID X HUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Notlc. I.sued aft.r the tax baCoaB' dall~t ..III ,..flect an Int.,...t celcul.tlon to fifteen (15) day.
beYond the data of the ........"t. If p.yMnt Is aeda .ftar the Intar..t CDIIPUtatlon data shown on the
Notlc., eddltlonal Intara.t su.t be calculated.
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BUREAU OF INDIVIOUAL TAXES
INHERITANCE TAX DIVISION
DEPT. l8060l
HARRISBURG, PA 171l8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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NaTICE OF INHERITANCE TAX
APPRAISEKENT, ALLOMANCE OR OISALLOMANCE
OF OEDUCTION~ t. AllO ASSESSHENT OF TAlC ON
JOINTLY uELD OR TRUST ASSETS
tn-IIUIIU'CU.HI
GREGORY S NAUGLE
APT 1
320 S HANOVER ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN.fDC
ACN
BETTY
02-25-97
NAUGLE
08-22-96
21 96-0884
CUMBERLAND
179-10-3878
96147229
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MAKE CHECK PAYABLE AND ~EMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
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To fulfIll ~ requlre.ent. of S.ctlon 2140 of the InherJt~. 8nd E.t.t. Tax Act, Act 22 af 1991. (72 P.S.
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BUREAU OF INOIVIOUAL TAXES
INHERITANCE TAX DIVISION
OEPT. Za06D1
HARRISBURG, PA l11ZI-0601
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GREGORY S NAUGLE
APT 1
320 S HANOVER ST
CARLISLE PA 17013
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COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITAHCE TAX
APPRAISEKENT, ALLOXANCE OR OIBALLOXANCE
OF OEOUCTION~,"AHO ASSESSHENT OF TAX ON
JOIHTLY nELD OR TRUST ASSETS
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
SSN'DC
ACN
02-25-97
NAUGLE
08-22-96
21 96-0884
CUHBERLAND
179-10-3878
96147227
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BETTY
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HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
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PAVHENTI
olt.ch th. top portion of thl. Notlcl And sub.lt with your pay..nt .ad. payabl. to th. n... .nd addr.ss
prlnt.d on th. r.v.rs. sid..
If RESIDENT DECEDENT ...... chic'" or .on.y order p.yabl. to: REGISTER OF WILLS, AGENT,
If NON-RESIDENT DECEDENT ...... ch.ck or eoney ord.r payable to: COMMONWEALTH OF PENNSVLVANIA.
REFUND (CA)I A refund of . t.. credit, which w.s not r.qu..t.d on the T.. A.turn, ..y b. r.qu.st.d by co.pl.tlng .n
"Appllc.tlon for Alfund of P.nnsylvanla Inh.rlt.nc. .nd Estat. Ta." (REV-llll). Application. .r. .v.llabl. at
the Offlc. of the A.glstlr of Will., .ny of the Zl A.v.nu. ol.trlct offlc.. or fro. the D.p.rt..nt'. Z4-hour
answ.rlng s.rvlc. nu.b.r. for for.. ord.rlngl In P.nnsylvanla 1-800-l6Z-Z050, out.ld. P.nn.ylvanla
and within local Harrisburg area (717) 7a7-80~4, TOOl (717) 77Z-ZZ5Z (Ha8rln~ l.palr.d only).
AEPLV TO:
Qu..tlon. regarding .rror. contained on thl. not Ie. should be .ddr....d to: PA Dep.rt..nt of A.v.nue, Bur.au
of Individual r..... AllN: Po.t A.......nt A.vl.w Unit. D.pt. Z8060l, Harrhburg, PA 171Z8-0601, phone
(117) 787-6505.
DISCOUNT:
If any t.. due I. paid wIthin thr.e (ll cal.ndar .onth. aftar the d.c.dent'. dlath, a 'Iv. parc.nt (5~) discount
of the t.. p.ld I. allowed.
PENALTY I
rh. ISX ta. ..nl.ty non-participatIon p.n.lty I. co.putad on the total of the ta. and Int.r..t a....s.d. and not
paid b.'ora January 18. 1996, tha 'Ir.t day a,tar tha end 0' tha ta. a.nesty PlrlOd.
INTEAEST I
Int.r.st I. charg.d beginning with flr.t day of dallnquency, or nine (9) .onths and on. (1) day 'roe tha dlt. of
daath, to the data of paya.nt. Ta.a. whIch beca.. d.llnqu.nt b.for. January I, 198Z bear Int.r..t at the rata of
.1. (6X) parc.nt par annu. calculated at a dally rat. 0' .000164. All ta.e. whiCh baca.e d.llnquent on and a,tar
January I, 198Z will b.ar Int.r..t at a rate which will vary fro. calendar y.ar to calendar y.ar with that rata
announcld by tha PA D.part..nt 0' A.v.nue. The appllcabl. Intarast ratas for 1982 through 1~97 ara;
Vaar Intara.t Rata DailY Intere.t Factor
Year
Interut Aatl
Cally Intare.t Factor
19B1 20;( .000548 1987 .. .000247
1985 16;( .000438 19aa-I~~1 11;( .000l01
1~84 11;( .000301 1~9Z .~ .000247
1985 13:< .00nS6 1993-1~94 n .000192
1~86 lOX .000274 19~5-I~97 .~ .00021,7
--Intarut It c.lculatad .. follow.1
IHTEREST = BALANCE OF TAX UNPAID X NUHBER OF OAYS OELINQUENT X OAILY IHTEREST FACTOR
.-Any Notlca I.suad a,tar tha ta. b.co.e. d.llnquant will reflact an Intarast calculation to 'Ift..n (IS) day.
b.yond the data of tha a..a...ent. I' pay.ent I. .ada after tha Int.rs.t co.putatlon data .hown on ths
Notlc., additional lnt.re.t .u.t be calculatad.