HomeMy WebLinkAbout96-00928
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GENERAL INFORMATION
1. fAILURE TO RESPOND WilL RESULT IN AN OrflCIAL TAK ASSESSHEHT Nltll "I'lllluhla Int.t..t bllud un In'or."llol1
aubaUhd bW the f1n.tncl.1 In.tltutlon.
1. Inharltlme. ,.. beco... dellnq",ent nln. lion I". ..ft., th" decedenl', 11111. of dl..'h.
S. A Joint account I, 'ullbh Iv.n lhQugh Ih" deeadan", n".. NU "tided Itl II "..thr of conv"nl.nc..
Ct. AC(DUnh (Including thn.. h"hl lIat"..n hulbMd ""d ..If_, which Ih. daeeclant put In Joint ""... ..lIhl" on. ya"t prior 10
d..th .,. fully 'e..'hl. .1 '"wuf.r..
S. Account. .,t"blt,hld Jointly b.t...." hUlbltfld IIfld ..I'. lor. III"" on. .,."t ,.rlot 10 III/lth ",. not 111.,1111..
fl. Accnunh hlld by" dlcldant "In IruI' fo," lI"olhl' or olh.r. IUI t"."bl. 'ullY.
REPORTING INSTRUCTIONS - PART
. TAXPAYER RESPONSE
I. 1l10CIl. A ~ If Iha lnlor..tlon rind COlputlltlon In Ih" notlc. .r. c:orrut ,,"11 d.ductlons "re not b.lng Cllll..d, plac. an "X"
In block "A~ of Part 1 0' the "IaMpayer R..pon.." ,.ctlon. Sign two copl.. nnd 'ub.lt th.. with your check for the aaounl of
taM 10 the hglstlf 0' willi 0' the county IndlcAt.d. lh. II' n.pArt.ent 01 N.",.nu. will luu. an offlelal a.......nt
Iror. REV.Ir.CiIl [10 upon r.celpt 0' th. r.lurn 'rD. lh. !feol.l.r 0' wlIlI.
Z. BLOCK II - II the ....t .p.e1Ii.d on thlt notlc. has b..n or will b. report.d Bnd laM patd with the P.nnsyl",,,"la Inh.rltance
T.. A.lurn fll.d by the decedant's repra.ant"llv., place an "XR In bloc~ "IIR 0' PArt I of tha "faMpayar Aespon'a" 'acllon. Sign one
copy and raturn to the P' Depllrt..nt 0' RII"'.nu., lIuruu of Individual I".a., Dept ~80bOI, t1arrl'burg, P' 111Z8-0601 In tha
en",alope provided.
1. alOCK C . II the nollca Infor.atlon I, Incorrect "nd/or d.ductlon, lire b.lng Cllll..d, ch.ck block RCR IInd co.plate Pllrts Z "nd 1
w.::.:rd!~.ii t= I~.. 1;o.II:-..,t1..I'"oI ~.:.:.... ::1... ';"M ......i.. ..tlU ,..u..j, .11... .~." ,..... "'IVn., fur l.llo o..l.uun. ot UtA pa)'IUJIII to \nll "IoOlstar
of Wills of the county Indicated. fhll PA D.part.ent of RIIV.null viii I"u. "n official a.......nt Iror. REV-lr.~8 fXI upon rllclllpt
of thll r.turn fro. Ihe Allglstllr of Wills.
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
I. Ent.r Ihe deta Iha accounl orlglnlllly w", .stllbll.h.d or tltl.d In the ."nner ..lltlng at d"t. 0' d.alh.
NOff: For a dllClldllnl dying "'Ier IZ/IZ/8Z: Accountl which the deced.nt pul In Joint n".ol within ono (11 ye"r of daath lIre
taubl. fulh liS transhrs. tlow.v.r, th.r. I. r," ..clu.lon not to o.ceed '3,000 pllr Iron.fllr.e rllonrdlll.s of thll valu. of
the accounl or Iha nuebar of accounts held.
If II double ..sterlsk (..) appear I bllfore your first na.. In the addr.ss portion of Ihls nollc., In. '3,000 ..cluslon
alr.ady ha. b..n daduct.d fro. tho account bnlanclI as r.porled by the financial Instllutlon.
Z. Enl.r Ihe total balance of Ihll account Including Inter..t IIccru.d to the date of d.ath.
3. Th. p.rcent of the account thai Is ta.able for each lurvlvor Is d.t.r.ln.d .s folJowl:
A. The p.rc.nt la.able for joint as..ts .slabll.h.d 80r. than onll Y.llr prior to Ih. decedonl's daath:
I DIVIDED IIV fOfll HUM!EA or
JOINT OI.lNERS
EMa.ple: A Joint a..et r.glsl.red
DIVIDED BV 10lAl HUM![R or x 100 . PERCENt lAXABlE
SURVIVING JOINT OI.lNEAS
In the n".e of Ih. dec.d.nl nnd two olh.r p.rsons.
1 DIVIDED BY 1 !JOINf OWNERSJ DIVIDED BY Z f SURVIVORS I . .161 X 100
16.n llAXABLE rOR EACIt SUAVIYORI
B. the percent ta.abl. for ass.ls cr.at.d within one year of th. docodent's dlllllh or accounls own.d by Ih. d.c.donl bul held
In trust for nnoth.r Indlvidual(s) Itru.t beneflclarle.):
I DIVIDED nv rOTal NUM8ER or SURVIVING JOINt
OWNEAS OR IRUSf B[NErICI'RIES
X 100 . PERCENt rUUlE
[MII.ple: Jolnl account r.glstered
the d.c.d."t.
1 DIVIDED IIV Z ISURVIVORSI . .~O
in the nll.e of Ihll dllc.d.nt "nd two oth.r p.rsons and .slabllsh.d within ono Yllllr of d.ath by
II 100
~Oi: I TUABlE FOR [ACIt SURVIVOR I
~. fh. a.ount lubjecl to ta. Illn.~) Is d.t.r.lned by .ultlplylng Ihe account balance (1In. ~) by the p.rcllnt ta."bl. (lln. 31.
.. rnt.r the totlll I)' th" ,Ieht" "..rt rt...."tl!:...... II~t... I.. o..~t .
6. Th. ".ounl ta.abl. flln. 61 I. d.t.r.ln.d by tublractlng the debll IInd deductions Illno ~J fro. Iho a.ount subJ.ct to lax (lln. Cil.
1. Ent.r Ihe approprlat. la. rat. (1In. II ~s d.ter.ln.d below.
a. For date' of dealh occurring afl.r 6/30/~~. the taM rllt.. for Iransf.rs to 5pOUS.S are a. follows:
1. Oat.. of dealh on or afler III/~~ and b.for. I/I/~~ Ihe ral. Is lX.
Z. Date. of death on or aft.r l/I/~S tran.f.rs to spou.e. will b. t..ed at Oi: ta. rat..
Hot.: For dal.s of d..lh prior to 1/1/~~ transf.r. to spouse. .re la.able at 6;:.
a. franlfers to Iln.al de.cendants Includlno fathar, .olhar, lon, daugh1er. grllndchlldr.n, son-In-law,
dauOhter-ln-hll, slepchlld And Ih.lr I..u. IIr. tau.ble at ,1M perc.nt 16;:1.
C. Transf.rs to all olhars Including brother, slstar. unci., aunl, n.ph.w and nl.c. are ta.able lit flfl..n perc.nt Ilr.;:J.
D. If YOU chanoe Ihe la. ral.. pl.a.. specify your r.latlon.hlp to Ih. decodent In Ino ~rlla provldlld.
II. th. IlIIOunt of tal du. (line 81 II deter.ln.d by .ultlplylng the lI.ount huble Illn. 6) by Ih. la. rat. (1In. 1).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable dlbls and d.ductlon. are det.r.ln.d .s followl:
A. You I.galh are re.ponslble for paye.nt, or the ..tat. subj.ct to ad.lnlllratlon by a personal rapr..entatlve Is Insufficient
to pay the d.ductlble It....
a. You aclually paid the debts aft.r da.th of the decod.nt IInd clln furnish proof of pay..nt.
C. Debt' being clal.ed ~st b. It..ll.d fully In Pllrt 3. Jf "ddltlonal space Is need.d, u.. plain paper 8 l/ZR . IIR, Proof 0'
pay..nt .ay b. r.quesl.d by Ih. PA D.part.ent of R.v.nu..
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)
D NO. AA
146943 COMMONWEALTH OF PENNSYLVANIA
DlPARTMENT Of REVENUE
OffiCIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
.
IIv-nuBI.....
RECEIVEO FROM:
i
ACN
ASSESSMENT r:t
CONTROL ...
NUMBER
AMOUNT
ROV K CARBAUGH
"fo13O'N2 ~
137 OAK FLAT RonD
NEWVILLE, PA 17241
ESTATE INFORMATION:
I:t FILE NUMBER
Y 21-1996-0928
I!:I NAME OF DECEDENT lLAST]
~ CARDnUGH HARVEV J
~ DATE OF PAYMENT
Iii 11/15/96
m POSTMARK DATE
COUNTY
SSN 204-03-5045
(FIRST] IMI)
CUM8ERLAND
DATE OF DEATH
08/30/96
REMARKS RtlV K CARBAUGH
m TOTAL AMOUNT PAID
$901.26
SK
"
SEAL
CHECK# 160
I,
RECEIVED BY
j \ .
. SIGNATURE
'j;"' !
REGISTER or WillS
MARY C. LEWIS
REGISTER OF WILLS
~ -.. ~ ...
.
,.....
-~"..,...,-
---_ .--.... .."""'7'-N1I _ rfi-.v .-,:-
)
,-
r
. .
6-,V(.'_LI
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
c
*
BUREAU OF INOIVIOUAL TAXES
U.iUIII.HC[ fAX DIVISION
D[pr. 110601
tIARAISIURC, Pi 11lla-0601
NOTICE OF INHERITANCE TAX
APPRAISEnENT, ALLOMANCE OR OISALLOMANCE
OF OEDUCTION., AND ASSESSnENT OF TAX ON
JOINTLY NELD DR TRUST ASSETS
11'.lh' II "' 111..11
ROY K CARBAUGH
8 ALLEHAN RD
SHIPPENSBURG PA 17257
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
SSN/DC
ACN
02-25-97
CARBAUGH
08-30-96
21 96-0928
CUHBERLAND
204-03-5045
96150792
AJlount R...itt.d
J
HARVEY
HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER OF WILLS
CUHBERLANO CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
Rifv:isira-Ex--AFFi-[i1f:96j------------------------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 02-25-97
ESTATE OF CARBAUGH
J DATE OF DEATH 08-30-96
CUHBERLAND
HARVEY
COUNTY
S.S/D.C. NO. 204-03-5045
(X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORHATION
FINANCIAL INSTITUTION, DAUPHIN DEPOSIT BANK 8 TR CO ACCOUNT NO.
96150792
FILE NO. 21 96-0928
TAX RETURN WAS,
ACN
0078780217
TYPE OF ACCOUNT I () SAVINGS (Xl CHECKING ( ) TRUST ( ) TIHE CERTIFICATE
DATE ESTABLISHED 07-28-95
Account Balance
Percent Taxable X
Amount Subject to Tax
Debts end Deductions
Taxable Amount
Tax Rate X
Tax Due
31. 622.93
0.500
15.811.47
.00
15.811.47
.06
948.69
NOTE: TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBHIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYHENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. HAKE CHECK
OR HONEY ORDER PAYABLE TO,
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYHENT
DATE
11-15-96
RECEIPT
NUHBER
AA146943
DISCOUNT (+)
INTEREST (-)
47.43
AHOUNT PAID
901.26
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. IF PAID AFTER THIS DATE, SEE REVERSE FDR CALCULATION OF ADDITIDNAL INTEREST. .
IF TOTAL DUE IS LESS THAN .1. NO PAynENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" C CRI. YOU nAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FDRN FOR INSTRUCTIONS. I
948.69
.00
.00
.00
0> .' ....(
~
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"
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c.C .J.: ;, " :J
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PURPOSE OF
NOTICE I
To fulfUl tM requlrHentl of SKUon llftO of the ImetltW\Ca Met [Iht. r.. ,~" Act" n' '''1. III P.'.
Section 2140).
PAvtENT I
Detach u,. top portion of thll Notlc. end .oo.1t with your PI.,..,,' to ,... JlI.h'" af Willi prlnled on the
nV'rll sid..
.. Hak. eMc:k or ..., order pIY8ble tal REelSTER or WILli, AelM'.
All Ply..nh recltved shall fir.' tHI epplll1d to ....y Int.ru' whlth .... be It.M, with ....., r...lnll'" _pi'''' to IhtI 'Ill.
REFUm (tA): " ,..,lRt of. tu: o:ncUt, which.... not reqlMI.ed on the till nlurn, .., 1M t..,..,... b., c...,I.Unt ." -,..'InUlin
for R.f\n:t of P.,.,IY!vWll, Inherltancl and Etht. ,..- (Rty.UU.. Appllutlont .t. .v.II....I. ,I Ihe OUlu of
thII Aegls'ar of Wllh, IIlW of the 23 bvMUII DlItrlct D"lc...r by nlll". the ,peel." "'hour ."....'1,... ..rvln
~r. for for.. orderlnga In Penn"I"."I, l-aaO.16I'ZnO, outside hnn"h,."h .... wllhln laul
H8rrlsbYrg .r.. (717) 7a7~aD94, TDD. (717) l1Z.ZZSl CHearlng 1.,.lr~ Onlyl.
OaJECTlDHS: An~ p.,.ty In lnt.,...t not ..tl.fled ..Ith the appr.I....,,', .llowMCe or dl..IIDWlW'ICe of ....lIe'lnn. or ........"t
of 'ax Unclucllng dl.c~t or Int.r..t) .. shown on this NoUce ..., obJ"' "lthl" Ihty nil ....,. .f neelp' of
thh NoUc. b~1
....dUM prote., to the PI Depsrbent of R.v~, Io.rd of Appe.II, 0." 111111, '..rrhbUr., PA 1'''''1011, DR
--electlna to hive the ..tter det.r.lned .t the IUdIt of the IM:C~t .f the pertllf\lll ,,,,,,,,,,.U'II, Oil
uappgl to the OrphM.. Court
AIlHIN-
ISTRATIVE
CORRECTlOHSr Fectuel Irrore dlscov.red on this ......~t should be Mtdr...ect In "rlU", '01 PI Dep.r'",,' of Revenue,
Surleu of Indlvlduel Tu.., AnNI po.t ,....,""t R.vl" Unit, [)[pr. 110.01, Ue,rlabur., PA 111"'0611
PhoM (7l7J 787-6505. s.. p~ 5 of the bookl.t -In.'ructlon. for lm-rl'Mee ,.. ..turn for I "uldent
Decedent- (REV-1501) for an ..pIBnltlon of edelnl.tr.tlv.l., correc'.al. .rror..
DISCOUNTI
If MY tax due II p.ld within thr.. U) cIl..s.r ...,th. ,".r 'he decMlent". dee'h, . flv. percent U:U
discount of the tax plld I. .Ilowed.
PENAL TVI
The 15% t!IX ..,..ty non-plrtlclPltlon P*\Ilty 11 cOIIPUted on the tot.1 of thl h. end Int.,u' ......Id. Md not
p.ld blfor. Januery II, 1996, the flr.t ...., .fter the ~ of the ,.. .-nell., pe,lod. 'hi. non-p.r'lolp.llon
pwaelty It eppulllbl. In the ... ....,.r end In lhe the ... U.. perlDd II YOU would .....1 1M 1.11 end Intsr.'1
thet h.. been ......ed a. IndlClltld on thl. notlc..
INTEREST I
Int.r..t II cher..-d beglmlna ..Ith flnt day of dallnquanc:v, or nine 1'1 lIOn'hl Wtd ..,. ell dlv
frOll the datI of delth, to the dab of PIYRl"lt. T.... Mhlch bM.. cMll,",,*,' bI'o,. Jenuer., I, I'"
bear Inbr..t It the r.t. of .b (6:0 percent per ...... Cllcu.atld II a dilly nt. of ."11M.
All talll" which bee... delinquent on or aft.r J.....rv ., I'" will b..r In'.,..' a' I ,a'a Mhlch "Ill vary fr.
c.lender ~..r to c.lendar y..r with that r.la announced bV thl PA o.,,"eent af _.~enue. 1h1 ..,llcabla
Int.r..t r.t.. for 1912 through 1997 ar.,
V..r Intar..t Alt. a.llv Inl.,..11 fector V.., Int.,... _.,. PIUV Inl.,.., ho'.r
1982 tOX .DlO!t41 I'" .. .1"'"
1983 16% .DlOU8 ""'1"'1 II> .""0'
I'M 11% .aanal I"' .. . ...,,,
1985 IlX .0an!a6 I,"S-I", It .GI""
I'" lOX .DDU'" 1911\.1'" .. .1"'"
nlnt.r..t I. cllcul.'1d .. followll
INTEREST a BALANCE OF TAX UHPAID X HU"Btl or DAYI DELI"Qur~T X DAILY I~T FACTOR
--Anv Notice h,ued Iftlr 1M ta. bee.... dlllnq"lnt "laI '.UI'" M In'.'..' "Icul.llon t. fl".." US) da.,.
beyond the dlt. of thl ......Mn,. If p..,...,' II ..... ."., Ihl Inl...., cDlIIPU'.tlon dtIh Ihowl an tM
Notice, addltlOl'UlI Int.'.., ...1 be ultul.'....