HomeMy WebLinkAbout96-00967
PURPOSE Of
NOflCE:
To 'ulflll the requlr..ent. 01 S.ctlon 21toO of the Inherllanca and E.tat. r.. Act. Act 21 01 I"'J~. (72 P.S.
S.ct Ion 'ItoD I.
PAY"ENh
D.tach the top portion of thl. Notlc. and .ub.it with your p.y.ent to the Regl.ter of will. prlnt.d on the
nv.r.. .Ide.
.. "aka ch.ck or .on.y order pay.bl. to: R[GISTER or WILLS, AGENT.
RErUND I CR):
A r.fund of a ta. cr.dlt, which w.. not r.que.ted on the t.x return, .ay b. requ..t.d by co.pl.tlng an "Application
for R.lund of p.nn.ylv.nla Inh.rit.nc. .nd E.tat. T.x" (R[V'1113). Applications .r. av.llabl. at Ih. Offlc. of
the R.gl.t.r 0' wills, any of the 2S R.v.nu. Ol.trlct Offlc.. or by calling the IP.clal 24'hour .nsw.rlng s.rvlc.
nuab.r. for for.s ord.rlng: In Pennlylvanl. l-aOO-362-20~0, outside Pennsylvania and within local
H.rrlsburg ar.. (111) 711.a094, 'DOl (117) 772-Z252 W.arlng I.p.lnd Only).
OBJECTIONS: Any party In Int.r.st not .atl.fled with the appral.e..nt, allow.nc. or dl.allowanc. of d.ductlons or as"s"lnt
of t.. Ilncludlng dl.count or Inter..t) as .hown on thl. Notlc. ..y obJ.ct within .I.ty 1601 day. of r.c.lpt of
this Notice by:
.-wrlttan prot..t to the PA Dlp.rt..nt of Rev.nu., aa.rd of App.al., a.pt. 211021, H.rrl.burg, PA 17121-1021, OR
.-.I.ctlng to have the .att.r d.t.r.lnad .t the audit of the account of the p.r.onal r.prll.ntatlv., OR
..app..l to the Orphan.' Court
AD"IN.
ISTRAflVE
CQRRECflONS:
ractual .rror. dl.covered on thl. a.I.II..nt should b. addr'lsed In writing to: PA Depart..nt of Rev.nu.,
Bur.au of Individual Ta..., ATTN: po.t A.......nt R.vl.w Unit, DEPT. 210601, H.rrlsburg, PA 17121-0601
Phon. (717) 717-6505. S.. p.g. 5 of the bookl.t "Instruction. for Inh.rltanc. Ta. R.turn for a Re.ld.nt
D.c.dent- IREY-1501) far an e.planatlon of ad.lnl.tratlvely corr.ctable .rrors.
DISCOUNTs
If any tax due I. paid within thr.. (1) cal.ndar .onth. after the d.c.d.nt'. d.ath. a flv. perc.nt t5%)
dl.count of the t.. p.ld I. allow.d.
PENAL TV:
Th. 15~ ta. aan..ty non-participation p.nalty I. co.put.d on the total 0' the t.. and Int.r..t a...s..d, and not
p.ld b.for. Janu.ry 11, 1"6, the flr.t day aft.r the .nd of tha ta. aan..ty periOd. Thl. non-participation
p.n.lty 1. .pp..I.bl. In the .... ..nn.r and In the the .... tl.. p.rlod a. you would app.al the tax end Int.r..t
that h.s b.en .......d a. Indlcatad I)n this notice.
IHTERESTI
Int.r..t I. chargld b.glnnlng with flr.t day of d.llnquency, or nln. (,) .onth. and on. tl) d.y
fro. the data of d.ath, to the data of pay..nt. ,.... which beca.. d.llnquent b.for. January 1, 191Z
b.ar Int.r..t at the r.t. of .1. 16X) p.rcent p.r annul calculat.d at a dally rate of .OOOI6ft.
All t.x.. which beca.e d.llnqu.nt on or after J.nuary 1. 1982 will bear Inter..t at a rate which will vary fro.
cal.ndar year to cal.ndar y..r with that rat. .nnounc.d by tha PA D.part..nt of R.v.nu.. Th. .ppllcable
Int.r..t r.t.. for l,a2 through 1991 ar'l
V.ar Inter'lt R.t. D.lly Int.rut r.ctor V..r Int.rut Rat. Dally Int.rut r.ctor
1912 20X .000541 1'111 .. .000247
1913 16X .00QftSl 1918-1991 llX .00Q301
l'lft 11% .000501 1992 .~ .DOD247
l'as U~ .000556 1993.1994 n .DOOI9Z
1'186 lOX .000274 1995-1997 .~ .000247
"Int.rut It calculated .. follow.:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Notlc. I.su.d .ftar the ta. b.co..s d'llnqu.nt will r.flect an Intare.t calcul.tlon to fifteen (15) d.y.
bayond the d.t. of the .sl.....nt. If pay..nt I. .ad. aftar the Int.r.lt co~ut.tlon data .hown on the
Notice, additional Int.r..t lU.t b. calculated.
CDHt<<JHWIAllll 01 ~tHH'iVlVAHtA
orPAR1Ht HI UI "LVI HUI
I\UIlUU or IHOIYIDUAl TAlliS
nlPl. :aotlOI
IIARRISaURG.IIA l1t:e'UbOl
'o}.:~
.<-:'f'...?Jt.
J~ .
NO. 21 %~qb7
96155220
11-21-96
INFORMATION NOTICE
AND
TAXPAVER RESPONSE
FILE
ACN
DATE
",.a.IIII" I' HI
TVPE OF ACCOUNT
SAVINGS
...
X; CNECK ING
,'~ THUST
.-..
CERTlF.
EST. OF FREDA K WEILAND
5.5. NO. 205-10-5759
DATE OF DEATH 05-13-96
COUNTY CUMBERLAND
ROV R WEILAND
4441 DAVIDSBURG
DOVER
REHIT PAYHENT AND rDRHS TO,
REGISTER DF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
RD
PA 17315
PEOPLES STATE BANK h..'P,nvld'd 'h. D.p,,'..n' .lIh Ih. Inf"nntlon 1I.,.d h.lp, .hl,h h.. ...n ....d In cn'cd','ln. .h.
ppton.I., ,.. dd" Ih.l, ..co,d. indlc." .h.' .. .h. d,.'h of 'h' ..bPv, d".d,n'. ,"d ,PO' . ,oln' o.n"'...""cI.,, pf 'hi. .ccPdn'.
If YPd f..1 'hi. info,n.tlon I, Inco""" pl.... oo..ln .oIl1pn co"pe,'on /00' 'h. "ooncl.1 'n.tltdtlon. .,,'.ch . co", .P .hl. 10"
ond ,,'d,n it '0 ".. obo" .dd.... Ihl. .,ceodn' I_ ....010 'n "ce"dnn" .ith 'h. Inll.oI,on" ,.. ,.,.. of 'h' co..on...llh of p,no"lv.n'"
yoa.t,on. nay DY n~I~.IWU uy r.n,llng .,I/J 'G'.o~~"
COHPLETE PART 1 BELOW
Account No. 78295
. . . SEE
REVERSE SIDE FOR
03-30-92
FILING AND PAYHENT INSTRUCTIONS
Oate
EstabUsh.d
10 Insur. prop.r credit to your nccount. two
I ZI copte. of thl~ notice nu,t 1'lCco.pany your
pay.ant to the Reg~,ter of will.. "aka check
payable to: "Reglster of Wills, Ag.nt".
PART
[!J
1.620.47
50.000
810.24
.15
121.54
TAXPAVER RESPONSE
FAILURI TO RISpOND WILL RISULT IN AN OFFICIAL TAX ASSasSNIHT BASID ON THIS HOTICI
Account Balanc.
Perc.nt Taxabl.
AMount Subject to
T.M Rat.
potential Tax Ou.
K
HOlE: If ta. pay.ent. ar. .ade within thr.e
(]) .onth. of the d.cedent'. data of death,
yOU gay deduct a SiC discount of the tax due.
Any inh.rltanc. tax dUe will beco" d.llnqu.nt
nln. (,) aonths after the data of d..th.
Ta.
K
[CHECK ]
ONE
BLOCK
ONLY
A. Th. abOve infor..Uon .nd tax dUe h corr.ct.
I. You .ay chao" to r..1t pay.."t to tha R.ghter of Willa with two capias of thh notice to obtain
a dl.count or .vold Inter..t, or you .ay ch.ck bOx "A" and r.turn this notlc. to the Raglst.r of
will. and an official .......ant will b. 's.ued by the PA Dapart..nt of R.venue.
.. 0 'ho _.. ..... h.. o.on ., will .. ,_,..d ond ... p.ld with .ho _omlVlvonl. I.....d'on<o To. "'d'"
to be flied by the d.cadent.. representatlv"
C. c=J Th. abav. Infor..tlon I. Incorr.ct and/or d.bts and deduction. wer. paid by you.
You aust coapl.te PART 0 and/or PART [!] b.low.
If you indicate a different taM rat., pl.... .tate your
r.lation.hip to deced.nt:
OFFICIAL USE ,ON LV 0 AAF
PA DEPARTMENT OF'REVENUE
PART
[!J
Ta.~ ~i:TII~~ - r:'r:'~DI)T~T!nN
LINE 1. Dot a Eltablllhad
2. Account B.lanc.
3. P.rc.nt Taxable
4. AMOunt Subject to TaM
5. D.bt. and D.duction.
&. AMount Taxable
7. TaM Rat.
8. TaM Due
P.^.~
~~~..,-_.
_..... -"._-
l''' T~Y !IN "(lTHTITI!It'i'T 1I",.I;III!,T!;
1
2
3
4
,5
6
1
8
CLAIHED
I
2
3 K
4
5
&
7
8
K
DEBTS AND DEDUCTIONS
PART
[!]
DATE
DESCRIPTION
AMOUNT PAID
PAVEE
PAID
I
i
I
I
t
TOTAL CEnt.r on Lin. S of Tax COMPutation)
perjury, I decl.r. that the
ny knowledge and belief.
GENERAL INFORMATION
1. rAlLURE TO RESPOND WILL RESULT IN AN OffICIAL TAX ASSESSMENT with ;111,,11(;11111.. Intar..' hll..d on Inlnr.aUon
,"ubaltt.d by the flnllncllll 1I,.lllullll".
1. InherttAnc. ,". baeo... t1allnquenl nln. lIIonth" .tller Ih. II.cadunt'" 111I1It III dlll"lh.
J. A lolnt ItCl:ounl Is tn_lIbl. 8ven though Ih_ lllllcatl."t', n.l"'. wilt. .lIlllell ,." .f .,.,It., ut f.llnlllmlw"r...
It. Account.. tlncludlnq lIlO" hald helwee" hu.bllOd IIntl ...If.' wnlch the II.Clllh,"' Illlt In joint ".,... ..IIhln ona y.'" l!rlllr to
d..th ,I'" fully t"Jnbl_ .11. Ir,'I1"'.'"
~. ACCflllnh ..t,.blhhatl jointlY h.tw..n hu,bllnd lInd ...tI_ nOf. Ih,," on. ye", prior 10 Ilanlh M8 not tll~"hl..
b. Ar.counts held by II II.cadenl "'n trll" for" "nothar or nihil" .If" 1.10,1111_ 'ullY.
REPORTING INSTRUCTIONS - PART
1
- TAXPAVER RESPONSE
I. BLOCK A . If Ihe In'orlllatlon lInd co.pulatlon In Ihe notleo,.r8 c-;orrect dnll dllductloll'l M8 flOt h..lllq dlll".d, pl!IC. Iln ")coo
In bloclt "A" of IIMt I of Ih. "TlIxpllyer If.'po",." ...cUon. ':illl" two carli.' 'lnd ..ub.1t th.. with your chac," 'flr tha n.ounl of
tllx to Ih. R."I.hr of Wills of the county Illdlclltod. Ih. I'A O"lltlrlll18nt of ".v.nu. will luup ,ln offlcllll iI.......nt
tror. AEII-I~..II no upon recelpl of Ihe return fro. Ihe "a"lstar IIf \.lllll.
2. IILOCK B _ If Ih. .uut ~p.clfled on thit notle. hilS ha." or will h. rllportad and tn.oll IllIld with the IlennlYlvlln\n Illherllnnc"
la. A.turn filed by Itt. da~edent'. reprelantntllle, Ill.1CA ,In "X" In bloc'" "II" of Pllrt 1 of the "T,'lplIy.r If.,pon.." ~.cllon. Sign on.
copy ilnd r.turn to the PA lI"port"ent of Ifavenu', Rurllllu of Indlvldunl lI'l_as. nept :lIObOI, Illlrrl"burg, PA Il1lll-0hOI In the
envelop. provided.
3. BLOCK C _ If ttt. notice Infor.lltion I, incorrect IIndlor daductlon, lire being cllll.ed. check block "e" nnd coaplete Part. l nnd 3
:~:~.:!~~:: t:.: ~..~ !"r~r._~.l::..~ '...1." o:!-:...... ":",:,:"I':Ir -..... ......!. ...,,:-
/":'~. ~.... ~ ..... ..... __:~.~, .. :-":'.1"'" ,. .'.0.::;;':'....
of wills of the county Indicated. Th. PA Dapllrt.ent of Aavenue will ls,u8 An official d,.a....nt crorN H[Y'I~41 lXJ upon rec.lpt
of the return froe the A.gIst~r of Wills.
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1. Enter
HOTE:
the date the account originallY WII' e.tabll.hed Dr titled in the IIHnner ._Istlng lit data of death.
for II dec.dent dying nfter Il/lZ/a2l Account. which the d.cedent put In joint nlle.s within one (I) year of death nre
ta.able fullY .liS tron.f.rs. tlowevar, there Is .In exeluslon not to exceed '3,000 per transf.r... rqgardle.. of the value of
th. account or the nueb.r of nccounts held.
If . doubl. a.t.rlsk (..J app.ars be for. your flr.t na.. in the addr..s portion of this notice, the 13.000 e.cluslon
alr.ady ha. b..n deduct.d fro. the account balanc. a. report.d by t~ fInancial In.tltutlon.
Z. (nt.r the tot.1 balanc. of the account Including Inter..t accru.d to the data of death.
5. The p.rcent of the account that i. ta.abl. for each survivor Is d.t.r.load a. follows:
A. TtM percent ta.abl. for joint ....t. utablhhed acr. than one y..r prior to the decadent's d.ath:
1 OIYlDED BY TOTAL tfJKaEA Of'
JOINT ~HERS
[x.-pl., A joint a...t r.gi.t.rad
DIYlDED BY 10TAL HUttBER OF X 100 . PERCENT TAXABLE
SURYIIIINC JOINT OWNERS
In the n..e of the d.cadent and two oth.r p.rsons.
I DIYlDED BY 5 lJOIHT OWNERS) OIYlDED BY Z (SURVIVORS) . .167 X 100
16.7~ ITAXABLE fOR EACH SURYIYOR)
B. The p.rcent ta.abl. for a.s.ts creat.d within one y.ar of the d.cedent', d.ath or accounts owned by the decedent but held
In tru.t for another IndlvlduaUs) (trust banaflclarl..):
I DIVIDED BY 10TAL NUHBER DF SURIIIYINC JOINT
OWHERS OR TRUST BEHErlCIARIES
X 100 . PERCENT TAXABLE
[x.-pl.' Joint account r.gl.t.red In the n..e of the deced.nt and two oth.r person' and a.tablllh.d within one y.ar of d.ath by
the decadent.
I aIYID[D BY Z (SURVIVORS) . .50 X lOa . 50~ (TAXABLE fOR EACH SURVIYQR)
4. Th. a.ount .ubjact to ta. Illn. 4) I. d.tareln.d by aultlpivlng the account balanc. Clln. 2) by the percent t..abl. Illn. 5J.
5. Enter the total of the d.t)ts and deductions llsted In Part ].
.. Tn. aaount taxable Illn. 6) Is det.r.lnaa oy .ubtractlng tne debts ana d.aucttons llln. ~J trea tna aaount sub)ac\ to ta. 'tine .J.
7. Ent.r the approprl.t. tax rat. ciln. 7) as d.t.r.lned b.low.
A. For dat.. of death occurring after 6/30/94, the ta. rate. for tran.fars to spou... ar. as follows:
I. Date. of daath on or aft.r 7/1/94 and b.fore 1/1/95 the rat. Is 3~.
2. Oat.s of death on or aft.r 1/1/95 transfars to .pou.es will b' ta.ed at O~ ta. rat..
Not.: ror dates of daath prior to 7/1/94 transfars to .pou.e. ar. taxable at 6~.
B. Tran.f.rs to lineal oe.cendants Including father, .other. .on. daught.r, grandchildren. son.ln-Iaw,
dauDhter.ln.laYl, .tepchlld and thalr lllu. are tauble at .lx percent 16X).
C. Tran.fers to all oth.r. Including brother, sl.ter, unci., aunt. n.phew and niece nr. ta.abl. at flfte.n p.rcent (15~J.
D. If you chang. the ta. rat., pl.a.. specify your r.latlon.hlp to the decedent In the area provld.d.
I. the a.aunt of ta. due ClIne I) I. det.reln.d by aultlplylng the a.ount ta_able (lln. 61 by Ih. ta. rat. (Iln. 7).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowabi. d.bts and d.ductlons ar. d.t.relnad a. follow.:
A. You legallY ar. r.spon.ible for pey.ant, or lhe estat. ,ubject to adalnlstratlon bl . par.onnl r.pre.antatlv. Is Inlufflclent
to pay the d.ductlbl. It....
B. You actually paid the d.bt, alt.r d.ath of the dec.dent ftIld can furnl.h proof of pay..nt.
c. D.bts being clal..d lUst b. Ite.lled fully In Part 3. II additional spac. ls na.ded. ula plain pap.r 8 1/2" . 11". Proof of
pay.ant .ay b. requested by the PA Depart.ent of Aavenu..
TAXPAYER ASSISTANCE
IF VOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES. TAXPAVER INQUIRY UNIT IN
HARRISBURG AT (717) 787-8327. TOOl (717) 772-2252 (HEARING IMPAIRED ONLY)