HomeMy WebLinkAbout96-00970
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COHHONW[Alltl m IlLNNSVlVAN!A
DEPARTHENl or IlLVINUI
BUREAU or INDIVIDUAL IlXIS
DEPl. 11lObOl
IlARRISBURG, PA 1110'lI-QbOI
.
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
:J./- 9t- 970
NO.21
96121327
06-06-96
1l,-lhlll II' I,t..
EST. OF MAE K NELSON
5.5. NO. 203-10-6044
DATE OF DEATH 03-08-96
COUNTY CUMBERLAND
TYPE OF ACCOUNT
o SAVINGS
o CHECKING
lxJ TRUST
o CERTlF .
DOLORES M CLOVES
31 W 86TH ST
BRIGHTON BEACH NJ 08008
REHIT PAYHENT AND FORHS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
HARRIS SAVIHGS BAHK hal provldod tho napllrhent with tho Inforllllltlon liltad balow which hili bun used In calculating the
potontlal taM due. Tholr racordl indlcato that lit tho daath of tho aboyo decedant. YOU waro n joint ownar/benaficlary of this IIccount.
If you fool this Infortlat1on Is Incorrect. ploau obtain written corractlon frotl tho financial Institution. attnch II copy to this for.
and roturn It to the aboy. addr.'I. Thll account is ta_ablo in accordllnc. with tho Inharitanco TaM lawl of tha Coa.onwaalth of Ponnlylvanla.
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D.t.
EsbbUshed
REVERSE SIDE FOR
07-07-92
FILING AND PAYMENT INSTRUCTIONS
COMPLETE PART 1 BELOW .
Account No. 17-61-256125
. . SEE
Account Bd.nce 35,257.67
Perc.nt Taxable X 100.00
Anount Subject to Tox 35,257.67
Tax Rata X .06
Pot.nt ial Tax Due 2,115.46
To Inluro prop.r credit to your account, two
IV capitIS of this notlc. ..ust accoapany your
pay..nt to tho Roglstar of wills. Hako chock
payablo to: "Ragls'ar of Wills, Agont".
NOTE: If taM paytlontl aro tlado within throo
131 .onths of tho docadont', data of duth,
you tlay doduct a S~ discount of tho taM duo.
Any Inhorltanco ta_ dYo will bocoa. dellnquant
nln. 191 .onths aftar tho date of doath.
PART
[!]
TAXPAYER RESPONSE
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHEHT BASED ON THIS NOTICE
[CHECK I
ONE J
BLOCK
ONLY
A. ~ Thl abov. Infor.atlon and taM duo Is corr.ct.
1. You .ay chooso to raalt pay..nt to tho Roglstar of Wills with two coplos of this notlc. to obtain
a discount or avoid int.rest. or you ~ay check box "A" and return this notice to the Raglst.r of
Willi and an official 8SSOls.ent will bo issu.d by tho PA n.partnont of R.yonul.
B. ~ The abov. aSlot has bo.n or will bo raportod and tax paid with tho Ponnsylvanla Inhlrltanc. TaM return
to bo fllad by the dlcodent's ropros.ntatlve.
C. c=J Tho abov. lnfor.atlon Is incorrect andlor dabts and d.ductions wore paid by you.
You .ust cotlpleto PART ~ andlor PART [!] b.low,
If you indicate a different tax rat., please state your
r.lationship to dec.dent:
OFFICIAL USE ONLY 0 AAF
PA DEPARTMENT OF REVENUE
PART
~
TAX RETURN - COMPUTATION
LINt 1, U.t. E~tablisned
2. Account oalance
3. Percent Taxabl.
4. AMount Subject to Tax
5. Debts and Deductions
6, AMount Taxable
7. Tax Rat.
8. Tax Du.
OF TAX ON JOINT/TRUST ACCOUNTS
PART
~
DATE
DEBTS AND DEDUCTIONS
PAD
1
2
3
4
5
6
7
8
CLAIMED
~ .J I.. ,
.
2
3
4
S
6
7
8
X
,. ,
X
PAID
PAYEE
DESCRIPTION
AMOUNT PAID
I
TOTAL CEnt.r on Line 5 of Tax Conput.tionl
$
Under p.naltie. of perjury, I declar. that the fact. I
cOMPl.t. to the b.st of ny knowledge and belief.
, r'
.{ 'f It ',j )1. i '/. il I. "
TAXPAYER SIGNATURE I
have reporhd
HOME (f.'I"
WORK (
TELEPHONE
above ar. true, correct and
)(l<#~ ;'/;
1
NUMBER
GEHfRAL IHFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with Allpllcflhlll tn'.r." hlu.d on 1n'o,,,,,tlo"
subllHI.d by the lI",mel.' InlUtullon.
. Inh.r\t"ncII 'all beeu... d.tlnclullnt nine lIonthl aft.r thll dllc.nlllnt" dll'. of chlllth.
S. " joint account I. lnll"bl. IIYlln tt10ugh thll dllClldllnt', "n.. W"I "dd.d nl <1 ...,,\\11' 01 conv.nt.nell.
It. Accounts I IncludinG tho'. h.ld b.t....n hUlhand rInd ..lfel whtch thll dllcadllnt put In lotnt nit..' wlthln on. YII"t prior to
de.th ar. fully \nubl. "' Irnn,fUI.
!i. Accounts IIltablhhlld Jointly b.t....n hlnbllnd And willi 1I0r. thlln one '1."" prior to death ",. not I"."bl..
fl. Account. hllld by II d.nd.nt "In tru.t fo," nnolh.r Dr alhus IIr. llunbl. fulh.
REPORTING INSTRUCTIONS - PART
I
TAXPAYER RESPONSE
I. BLOCK A _ If thll Inforlllntlon IInd cOllputntlan ln ttl. notlca lira correct "nd deductlon& ar. not belng clal..d, plac. an "X"
In block "A" of Part I of the "hllpay.r R..pon.... sedian. Sign two copl.. and sub.it the. with your ch.ck for th. ...ount of
tu to the R.ght.r of wllh of the county Indlcehd. Tha PA Oopllrt.ant of R.venue will Issu. an oHlclel a...n.ant
IFor. REV.ISlt8 [XI upon rec.lpt of the return froa the P.gllht of tHUs.
z. BLOCIC B _ 11 the as..t .p.clflad on thl. notice hili be." or will be roported And tax paid with the Pennnlvllnla Inh.rltBnc.
fa. R.turn fll.d by th. d.c.dant'. repr..antatlv.. plac. nn "X" In block .'B" of Part I of the "TIUi:plly.r A..oonu" s.ctlon. Sign on.
COpy and return to the PA n.part..nt of R.venue, Bureau of Individual la.... DIIPt ZBObOl, Harrhburg, PA 171Z8.0bDl In the
anv.lop. provided.
3. BlOCIC C . 11 tho notice Inforaatlon is lneorrect IIndlor deductlon. are baing c1111.ed, check block "C" and co.plot. Parts 2 and 3
~rr.nrrllnV to the '".truetlo"s b.low. Sl~n two copla& IInd subelt thee with your check for the a.ount of tax pavabl. to the R.al.t.r
of wlllI of the county Indlcatad. Ttl. PA Depart.ont of R.vonue will issue an official nu....nt (For. REV.IS..8 EXI upon rac.lpt
of the r.turn fro. the Regl&ter of Willi.
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1. Ent.r
NOTE:
tho date the account originally WIllS e.tabli.had or titled In the ellnn.r e.i.t1ng at data of d.ath.
For a dec.d.nt dvlng Bft.r 12/12/82: Accounts which tha decad.nt put In joint nll.as within one III year of death are
taxable fullY a. trllnsfa,.. Itowe"er, there Is Iln ..eluslon not to nce.d n,DOO per trensfer.e regerdlan of the valu. of
the account or the nueber of accounts hold.
If a double a.terhk C"I appears bafora your first naea ln the IIddr..s portion of this notice, the n,DOO .-xclullon
alr.adY hIlS bean deduchd fro. the account blllance u roportad by the financial lnstUutlon. 4r
Z. Enter the total balance of the account Including lnterest accrued to the date of death.
]. The perc.nt of tha account that Is tllllable for each survlvor h dateralned u follows:
A. The p.rcant tanble for joint anets established eore than one year prior to the decedent'. death:
DIVIDEa av TOTAL HUHBER OF
JOINT OWNERS
Exa8ple: A joint ass.t regl.tered
DIVIDED aV TOTAL HUHBER OF X 100 . PERCENT TAXABLE
SURVIVING JOINT OWNERS
In tho naaa of tha decad.nt and two other persons.
I DIVIDED BY 1 (JOINT OWNERS I DIVIDED BV 2 (SURVIVORS) . .lb7 X 100 . Ib.liC lTAXABLE FOR UCH SURVIVOR)
B. Tha percent tnllable far anats creahd within one year of the decedent.s duth or account. owned by the decedent but h.ld
In trust for another lndlvlduallsl (trust banefieinde.):
1 DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT
OWNERS DR TRUST BENEFICIARIES
X lOa . PERCENT TAXABLE
Ella.pla: Joint account nglst.rad In the na.a of the decedent and two othu persons and ostablhhed within one year of death by
the decedent.
1 DIVIDED BY 2 (SURVIVORS) . .SO X 100 . SOiC (TAXABLE roR rACH SURVIVOR)
4. Th. aeount SUbject to tnx Cline 4) Is dot.reln.d by lIlultlplylnll the account balanco 111na 2) by the pareent tnnble CUne 1).
S. Ent.r the total of tho debts and deduction' listed ln Part 3.
6. The a80unt tllnbh (llna 6) ls deter.lned by &ubtrnctlng the debts Ilnd d.ductlons CUne SI froe the a.ount subject to tax ClIn. 4).
1. Ent.lr the ap;:rO~l"'ltt(; t::~ r3tG tll,'. 7) ft. datu.h..us balto..
A, For datas of duth occurring aft.r 6130/94, the tax ratas for trllnsfars to spou&a. ara as follow';
I. Oatas of dnth on or afhr 111194 and b.fon 1/1/9S the rato h lie.
2. Dat.s of duth on or aft.r 1/1/9S trlln.hrs to spou.as will be ta..d at 0;': ta. rate.
Note: For datu of death pr lor to 7/1/94 trensfers to spouses are ta.able nt biC.
B. Tran&fer. to 1lne,,1 descendants Including fnthu, eother, son. daughhr, grllndchildnn, ,on-In-Iaw,
deulIhtar.ln.lew, st.pchild and their lssu. are te.able at six p.rcent (6Z).
C. Tran,fe'" to all oth.rs Including brother, sister. unclo, aunt, nephew and nleu are taxable at fift.en par cent ClSZ).
D. If yOU change the tax rate, plellla spec If v your rolatlonshlp to the deeod.nt In the area provld.d.
8. The aoount of tax due 111na 8) Is detar.lned by lIultlplylng the B.Ount tll.able (line 61 by the tnx rate (line 11.
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable debt, and deductions ar. deter.lned as follows:
A. 'Iou lelllllly ar. responsible for pay.ent, or the estllte ,ubject to Bd.ln1stratlon by e p.rsonal representative h lnsuffielent
to pay the deductible It....
B. Vou lIetuallY paid the d.bts aftar death of the decadent IInd can furnish proof of pav..nt.
C. Debts b.lng cleleed eu.t be It..lzed fullv In Part 3. If additional spaCII Is "eeded, use plain pllper 8 In" x 11". Proof of
pay.ent .ay be requ.stad by the PA nepart.ent of Revenu..
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILtS. 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)