HomeMy WebLinkAbout96-00953
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GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TA)c ASSESSHEHT witt' "111111[lIllh Inter..' h"nd Uti Inlnr.lltlnn
lubeltled bV the II".net.1 Inltltutlon.
t. Inh.rltltnc. ,.. beeo... dellnl,uent nln. .onthl IIfhr Ihe decedent', dill. "' ll."U1.
S. A Joint "ccount Is ,,,.,,bl. even though the decetl.nt', "... "'III "tided ". . IIl1thr of (I)I1Vllnt.nce,
4. Ac(oun" I Including Iho'lI held b.t",..n hulbMd Md wlhl which tll. Ilee.ct.nt Ilut In lolnl mi..' within nn. yur prior to
d..th .r. lully ,,,.,.bl. ft, trenl'.t..
\. lccount. ..'_blll".d jolntlv b.tlit..n hUlhlllnd Itnd wll. .Qr. th&n un. y.at ,Irlor to tlnth ..,. not I...allble.
&. Account. held by /I dec.d.nt "In 'ruI' for" Moth.r or oth.r. .t. I"."hl. fully,
REPORTING INSTRUCTIONS
PART
I
- TAXPAYER RESPONSE
I. BLOCK A . If the In'or..tlon and co.putetlon In the nolle. ftr. corr.ct and d.ductlon. are not b.lng cl.t..d, plac. an "X"
In block "A" of Part I of the "Taxpay.r R..ponu" ..ctlon. Sign two caple. and .ub.1t th.. with your check for the a.ount of
t.. to the A.ght.r of Willi of the county Indint.d. 'h. IIA O.pflrt..nt of A.v.nu. will IlIu. M official ".......nt
Iror. A[V-I~,a [X) upon r.c.lpt of th. r.turn fro. th. R.gl.t.r of Will..
Z. BLOCK B _ If the ....t .p.clfl.d on thl. not Ie. hfl. b..n or will b. r.porl.d nnd ta. paid with the P.nn.ylvanla Inh.ritanc.
la. A.turn fll.d by the d.c.d.nt.. r.pr...ntatlv., plac. an "X" in block "8" of P.rt 1 of the "Taxpfly.r A..pon.." ..ctlon. Sign on.
copy and r.turn to the PA n.pl!lrt..nt of A.v.nu., Bur.1N of Individual 'ax.., D.pt Z80flOl, tl.rrhburg, PA 111ZS.0flOl In the
.nv.lope provld.d.
S. BLOCK C _ If the not Ie. infor.l!ltlon Is Incorrect and/or d.ductlon. ar. b.ing clai..d, ch.ck block "C" and coepl.t. P.rt. Z and!
according to the In.tructlon. b.low. Sign two copi.. and .ub.l. th.. with your ch.ck for the n.ount of ta_ payaol. to the ~.gl.t.r
of Will. of the county Indlc.t.d. Th. PA Depart..nt of Aev.nu. will i..u. .n official a.......nt Iror. R[V-I~4a EM) upon r.c.lpt
of the return fro. the A.gl.t.r of Will..
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
I. Enler
NO'E:
the date the account originallY w.. ..tl!lbll.h.d or tltl.d In th. .annar ..I.tlng at d.t. of d.l!llh.
For a dacad.nt dying oft.r 11/IZ/8Z: Account. which the d.c.dent put In joint nl!l'.' within one (I) yal!lr of de.th ar.
ta.abl. fully a. tran.far.. Ilowev.r, there i. an ..clu.lon not to .xc.ed S!,OOO p.r tran,'.r.. r.gl!lrdl... of the valu. of
the account or the nu.b.r of account. h.ld.
If a double a.t.rl.k (..) apP.l!lr. b.for. your flr.t nl!l.. in Ihe addr... portion of Ihl. not Ie., the S3,OOO .xclu.lon
alr.ady ha. b..n d.duct.d fro. the account bl!llanc. .. r.port.d by the financial in.tltutlon.
1. Ent.r the total balanc. of the account Including Int.r..t accrued to the date of death.
3. Th. p.rc.nt of the account that Is ta.abl. for .ach .urvlvor I. d.t.raln.d a. follow':
A. Th. p.rc.nt ta.abl. for Joint a.s.t. ..tabll.h.d aor. than ~ne year prior to th. dac.d.nt.. d.ath:
DIVIDED BY TOTAL HUMBER OF
JOINT OWNERS
E.a.pl.: A joint a...t r.gl.t.r.d
DIVIDED BY TOTAL NUMBER OF X 100 .. PERC[NT TAXABLE
SURVIVING JOINT OWNERS
In th. na.. of th. d.c.dnnt and two oth.r p.r.on..
1 DiViDED BY ! (JOIHT OWHERS) DiVIDED BY 1 (SURVIVORS) .. .167 X 100
16.7% lTAXABlE rOR EACt! SURVIVOR I
B. Th. perc.nt taxabl. for ....t. cr.l!lt.d within on. y.ar of the d.c.d.nt's d.l!lth or account. Dwn.d by th. decedent but h.ld
In tru.t for anDth.r Indlvldual(.) (tru.t ben.flclarl..):
I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT
OWNERS OR TAUST BE~EFICIARIES
X 100 .. PERCENT TAXABLE
Ex.apl.l Joint account r.gl.ter.d In
th. d.c.d.nt.
1 DIVIDED BY Z (SURVIVOAS) .. .50 X
th. na.. of the dec.d.nt and two oth.r per.on. and ..tabll.had within on. y.ar of d.ath by
toO So;( I TAXABL[ rOR EACH SURVIVOR)
4. Th. a.aunt .ubJ.ct to ta. Cline 4) i. d.t.raln.d by .ultlplylng the account balanc. (1In. 11 by th. p.rc.nt ta.abl_ (1In. 31.
S. I:r,t..~ t~._ t_~",~ ..~ !I.;. ..;..~~. ......; ..;...;....~1..... ::..t.... t.. :-0,:" t ::.
6. The aaount t...ble (lln. bl I. d.ter.lned by ,ubtractlng the d.bts and d.ductlon. (lin. SI fro. the a.ount 5ubject to tal llin. ~J.
7. Enter the approprlat. tax rat. Clin. 7) as d.t.r.lned b.low.
A. For dat.. of death occurring after 6/30/94, th. tl!lx rat.. for tran.f.r. to .pou... are a. follo~.:
I. Dat.. of d.ath on or aft.r 7/1/94 and b.for. 1/1/9S the rl!ll. Is 32.
1. O.t.. of d.ath on or aft.r 1/1/95 tr.n.f.rs to spou... will b. ta..d at 02 ta. rat..
Not.: For date. of d.ath prior to 7/1/94 tran.f.r. to spouse. are t..abl. at 62.
B. Tran.f.r. to Iln.al d..c.ndant. Including fath.r. .oth.r, son, daught.r, grandchildren. son-In-law,
dftUght.r-ln-law. .tepchlld and th.lr Is.u. ar. taxabl_ at .1. p.rc.nt (62).
C. Tran.f.r. to all oth.rs Including brother. sl.ter. unci., aunt. n.ph.w and ni.c. are ta.able at flft.en perc.nt CI52).
D. If you chang. th. ta. rat.. pl.a.. sp.clfy your r.latlon.hlp to th_ ~eced.nt In the ar.a provided.
B. Th. a.ount of tl!l. due Clln. S) I. d.t.r.ln.d by .ultlplylng the a.ount taxabl. Illn. 6) by th. ta. rat. Illn. 1).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowabl. d.bt. and d.ductlon. ar. d.t.r.ln.d a. follo~':
A. You l.gallY ar. r..pon.lbl. for pl!lya.nt, or the ..tl!lt. .ubj.ct to adalnl.tratlon by a p.r.onal r.pr...ntatlv. I. In.ufflcl.nt
to pay the d.ductlbl. It....
B. You actul!llly paid the d.bt. aft.r d.ath of th. dec.d.nt .nd can furnl.h proof of pay..nt.
C. O.bt. b.lng clal..d au.t b. It.alz.d fully In Part 3. If addltion.1 spac. I. n..d.d, u.. plain pap.r a Ill" . II". Proof of
pay..nt .ay be r.qu..t.d by th. PA D.parta.nt of A.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, TDD' (717) 772-2252 (HEARING IMPAIRED ONLY)
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aept, 27 ,., 96
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CASHIER'S CHECK
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ORI~'I O\~iNTIi\NK 4765490188
1-"llm,.':ii-"iiiI'1'ii\iii~~
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September 17 " 96
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I'^y IU 1111' W stmll'fltnr Cnmntnry------------------------------------------------- 700.00
OI1IJFI1 OF __'=-__. ~ ~ ~ ~
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,ORRS10WN700d }' 0 !.
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CASHIER'S CHECK
RE: George Hono
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COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
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BUREAU Of INUIUIOUAL TAXES
INtltAITAHC[ TAX DIVISION
OEPf. zaO"1
HARRISIURa, PA 1'lll-O.OI
NOTICE Of INHERITAHCE TAX
APPRAIBEHEHT. ALLOMAHCE OR OISALLOMAHCE
or UEDUCTIDH." AHD ASSESSHEHT or TAX DH
JOIHTLY oELD OR TRUST ASSETS
tn.""II'" Ill,'"
GERALDINE R BAER
1433 MOUNTAIN RD
NEWBURG
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN/DC
ACN
01-20-97
MONN
09-16-96
CUMBERLAND
174-46-7465
96150392
AJlount R..ltt.d
J../- q(p. qj3
MARTHA F
PA 17240
HAKE CHECK PAVABLE AND REHIT PAVMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
Rifv:is4-a-Eif-AFP--ii;r:96j------------------------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLV HELD OR TRUST ASSETS
DATE 01-20-97
ESTATE OF MONN
MARTHA
F DATE OF DEATH 09-16-96
COUNTY
CUMBERLAND
FILE NO. S.S/D,C. NO, 174-46-7465
TAX RETURN WAS: (X) ACCEPTED AS FILED () CHANGEO
JOINT OR TRUST ASSET INFORMATION
ACN
96150392
FINANCIAL INSTITUTION: ORRSTOWN BANK
ACCOUNT NO,
000-746398
TYPE OF ACCOUNT: (JO SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 11-01-90
Account Balance
Percent Taxable X
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate X
Tax Due
4.721.81
0,166
786.98
3.629.00
,00
.06
,00
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:
"REGISTER OF WILLS. AGENT,"
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST (-)
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. If PAID AfTER THIS DATE. SEE REUERSE fOR CALCULATION Of AUDITIONAL INTEREST. ·
( If TOTAL DUE IS LESS THAN '1, NO PAYHENT IS REQUIREU.
If TOTAL DUE IS RefLECTED AS A "CREun" ( tRI. YOU HAY BE DUE A RefUND.
SEE REVERSE SIDE Of THIS fDRK fOR INSTRUCTIONS. I
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PURPOSE Of
NOnCE.
To fulfill the raqulra-.nt. of Sactlon 21~O of the Inheritance and Est.t. 'a. Act, Act Zl 0' 1991. (72 P.S.
SactJon 2140).
PAYJENTI
Detach the top portion of thl, Hatle. end luIMIlt with your pay.ent to the Reglstar of Willi prlnt-.:t on the
ny.r.. ,Id..
-- "aka chack 0,. ~y order paYable tal RECISTER OF WILLS, ACENT.
All pay.ent. r.calved ,hall 'Irat b. applied to any Int.r..t which .ay ba du., with eny r...lnd,,. applJ~ to the t...
REfUHD ( tAl I
A ,..fund of . ta. cradlt, which ..a. not r.qua.tad on thl ta. raturn, .ay b. raqua.tad by coaplatlng an -Application
for R.fund of Pennsylvania Inheritance and Elt.t. ra.- CREV-IlIS). ApplIcation. ara avallabl, at the Of,lcI 0'
the Aagl,t,r of Willi, any of the 2S Rav.nue Oll\rlel O,'lc.. or by call1no thl sPlcla. 2~-hour an....rlng ..rvlc.
nu.e.r. for for.. ord.rlngl In P.nn,ylvanl. l-aOO-]6Z-Z050. out.ld. P.nn.ylvanl. end within loc.l
H.rrl.burg .r.. (717) 787-a094, TOOl (717) 772-225Z CHearlng I.p.lr.d Only).
DIJECTIONSI Any p.rty In Int.r..t not .atl.fled with the .ppr.I....nt. .110wanc. or dl..l10wance of deduction. or ........nt
of t.. (lnclucUng dlscOWlt or Inter..t) a. .hown on this Notice '.y obJ.ct ..lthln .hty (60) d.y. of receipt of
this Notlc. bYI
.-wrltt.n prot..t to the PA D.p.rt.ent of R.venue. Bo.rd of App..I., D~t. 2a1021. H.rrl.burg, PA 1712a-l021. OR
..alectlng to have the ..tt.r deter.ln.d .t the BUdlt of the .ccount of the p.r.onal r.pre.~t.tlve. OR
...pp.~1 to the Orphan.' Court
AOf"N-
ISTRATlYE
CORRECTIONS:
Factu.l error. dl.cover.d on thl. ......aent ~Id be .ddr....d In writing tOI PA Depart..nt of R.v.nue.
Bur.au of IndivIdual T...., ATTN: Po.t A.......nt Ravl... unit. DEPT. Za0601, H.rrl.burg, PA 1712a-0601
Phone (717) 787-6505. Sa. p.g. 5 of the booklet -In.tructlon. for Inherltanc. T.. R.turn for a R..ldent
Dec.dent- (REV-1501) for an ..planatlon of ad.lnl.tratlvalY corr.ctabl. .rror..
DISC~T:
If any t.. due I. p.ld wIthin thr.. (]) cal.nd.r .onth. .ft.r the d.c.dent's d..th, a flv. p.rc.nt (5%)
dl.cOWlt of the t.. peld Is .1Iowed.
PENAL TV I
Th. 15% t.. .an..ty non-p.rtlclpatlon p.n.lty I. coaputed on the tot.1 of the t.. and Int.r..t .......d, and not
p.ld before January 18. 1996, the 'Ir.t day .ft.r the .nd of the t.. .an..ty p.rlod. Thl. non-p.rtlclp.tlon
pen.lty I. appealabl. In the .... .enn.r and In the the .... tl.e period .. you would appeal the tax and Int.r..t
th.t h.. baen .......d .. Indlc.ted on thl. notlc..
INTEREST:
Int.r..t I. ch.rg.d b.glnnlng with flr.t d.y of d.llnquency, or nln. (9) .onth. and one (1) d.y
'r~ the d.ta 0' dl.th, to thl date of p.y..nt. T.... which b.c... delinquent b.fore Janu.ry 1, 198Z
be.r Int.ra.t at thl rat. of .1. (6%) p.rcant p.r ennua calcul.t.d .t a d.lly rat. of .000164.
All t.... which bee... d.llnquent on or aft.r Janu.ry 1. 19a2 ..Ill b..r Int.r..t .t a rat. which ..Ill vary fro.
c,lend.r y..r to c.l.ndar y..r ..Ith th.t rat. announc.d by the PA Dlpart.ent of Rav.nu.. Th. .ppllcabl.
Int.r..t rat.. for 19a2 through 1997 .rel
V..r Int.r..t Rat. Dally Inter..t F~ctor V..r Inter..t R.t. D.lly Int.r..t r.ctor
1982 zax .000548 1987 9X . 0OO2~7
198) lOX .00008 19a8-1991 11% .000lDI
19M lIX .000301 1"2 9X .000247
1985 UX .000356 1'9].1994 7X .000192
.986 10% .000274 1995.19'7 9X .000l47
."Int.r..t I. calcul.tld .. follow.J
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice I..UId .ftlr thl ta. bacON' d.Unquent ..Ill raflact BIt Inter..t calcul.tlon to flft.an CIS) d.y.
beyond the d.t. of the .........,t. If p.pant h lada after the Intlr..t coeput.t1on det. .hown on the
Notlc.. additional Int.r..t .ust be c.lcullted.
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