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COMMONWEAl 111 or PfNNSVI VANIA
Ui:rARl HEN! Of ~fYl:NlJl
8URfAlJ Of nUHYlllUAI TAI([S
O[PT, 260601
ttARRISBURO. PA 11128-0(,01
*
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. ? I.. 'j '/.. 3
96157565
12-11-96
UV.\t;1 (~ HP 1I,'~j
0\ .-' 1:
..... In 'ii1.
ROB~Rf L SKERMAN
274ljRlnIE~WY "
CARLISLE PA 17013
~
EST. OF FRF.IDA l. SHERMAN
5.5, NO, 16S-26-5145
DATE OF DEATH 10-28-96
COUNTY CUMBERLAND
TYPE OF ACCOUNT
rx] SAVINGS
[] CHECKING
[J TRUST
o CERTIF .
REMIT PAYMENT AND FORM. Ta,
REGISTER OF WILLS
CUMBERLAND CO COURT HOU$E
CARLISLE, PA 17013
.
t. I "i. ~.I
HARR:r.S SAVINiri1d~ANK r--~ nu p~" v~~ d the Olpnrt..nt with the Infor.IIUo" 1 tlted below whloh l1u be.n uud In C:II1culat1n~ the
potentln1 hx('mle. 1t1fll,' ~CO;dl h tht'll ltt the death of the nbol/II decedent! 'Iou wire. !l joInt ownlr/b.n.fl(lJllr~ of thh ftccount.
It YOU ,..1 thil InforMation 11 1 ct, piell" obtain written correction fro. the financial In.tltutlon, IIthch a copy to thJt for_
,.nd return It h, tha abal'lI Ilddl'''', Thll tltlcoL'nt 1'1 tl"\~l:Ibh In l'lOoordtlnoQ tilth thfJ Inhllrlhllol Tll< lnwl of thlt Co"onwnl,th of Plnn.yll,ll'lnltl.
,lue'llon. "d~ 01) ar.'~'(".O 0'1 clullng l'l/' I",/"O:J".
.-
:!i:
-,
COMPLETE PART 1 BELOW .
Account No. 17-00005534
. . SEE
Doto
Eshbllohod
REVERSE SIDE FOR
01-01-71
FILING ANn PAYMENT INSTRUCTIONS
Account Od.nc. 5,579.40
P.rcent TMxable X 50.000
A~ount Subject to T.. 2,789",70
T.x nat. X ,15
Potential Tal< OUo 418.46
To In.urll proper' credit to your aooount, two
(~) copIes af thtv noticl MU.t 8Mo.,'any your
payunt tc thfl R.gister cf HIli., Hnk. ';hllck
pnyablll tal "Reghtllr of W11h, Agllnt...
NOTE: If tax paYllllnts arll ~adll within thre,
(~I Ilonth' of the d.clldllnt.~ datil of dllltn,
YOU lIay IIllduct II Iii.: discount of th. tax dUI.
Any InhllrJtnncI tax dUll will beeo.e delJnq'"nt
nlnl (9) Month. oftar thll datil of dlleHI.
r~T TAXPAYER RESPONSE
CD r;m~i TO RISPO"Jl)I~LLRISUL T IN AN OFFICIAL.TAlC ASSUSNENT BAUD ON THISI~:'!'XCI J
A. ~h. ebcl,lll InforMatIon and tax dUll I. Garrett.
1. You May choo... to rult paY.ent to the Raghhr of Wills with two copln of thIs noUcl It, obtaIn
a di.count or I:Ivoid Intlrll.t, or ~ou lIay check box "An and return thl. notic. to the Regi.ter of
wl1h lInd an officInl nuuullnt will be Juued by the PA Oepartllont of RllvenulII.
[.' CmK ]
BLOCK
ONLY
s. 0 Th. above n..et hllil been or wIll bll reported and tax paId with the Penn.ylvania InherltanClI 1lI1< rr.~urn
to b. fllad by the decldent's ,.epreuntntlve.
C. 0 Th. I'IbOV8 Inforlllatlon Is Incvrr.ct lind/or debts elnd deduction. were Pllld b~ yOU.
YO~1 IIU.t cOMpletG PART 0 and/or PART ~ billow.
If you indioat. I diff.r.nt ta~ rate, pl.... .t.te your
r.laUon.hip to decedent:..
OFFICIAL USE ONLY (JAAF
PA DEPARTMENT OF REVENUe
rART
[!]
TOV
UNE
D~TII"1\l . r.1)"'''IIT~TTI)I\l
1. Dat. E.tablished
2. ~ocount Oallnce
5. Porcent Taxable
4. AMount Subjlct to Tax
S. Dabt. and Deduction.
6. AMount Tlxabl.
7. Tax Rllt.
8. hlx Due
n-=: TAY n~ .lnTt',T/TPIlQT 4"t"nllhlTo'
1_
2
3 K
4
S
6
7.....JL
8
~.~!'1
PART
[!)
DATE
DEBTS AND DEDUCTIONS
1
2
3
4
5
6
7
e
CLAIMED
1oIo!"'I'I~"'oM'"
~"
-..--
--,
-
~
-~
--
PAID
-1
PAYEE
DESCRIPlION
AMOUtH PAID
[~
TOTAL IEnter on Lin.
, of TIX Co~put.tion)
E
.
Under pan.ltie. of perjury, 1 dlclare th.t tha fact. I
oOlllpl.te to the blat of IIIIY knowledge and belh,f.
/?'vl~t- _ jl!.(;-~.,~
""IDPAYER SIONATURE
hive rlported abovI are tr~lef correct and
7 .'7.:7. .' 1(
~%~~ i-~f,-:'/;~f-!~il;-b~L!j_)--;7{
TELEPHON NUMBE DATE
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFrICIAl. TA~ ASSESSMENT with llppllcllb!l lnhrll.t IIft'lId on lnfotlllltlon
lub.ltted by the flnallolll! In.tltl/tlon,
t.. Inherltanc. ttlK b,collfl' dQllnqutml nlnll rnor\tlu nfter tho tlOCIHhlflt's dllt. of dllllth,
~. A Joint lIocount I_ tlllCnbl. lIy,m though tllli dorodQrlt'g fllllllll Wilt flddod III fl 1",lttor of convanlilnclI.
4. Ace.ounh (IncludltlQ tttou h.la h.tw..n hlJ.tU,"ll nnd lojlfe! which the !Jocedllnt Illlt In joint I\AIIIOII within ona yftnr fu'lor to
death I~. fully ttlNebl. ft. Irnn.f,r.,
S. heeunt. utabll,hed jointly b.twtln hUlbllnd Qt'\d wlh 1II0ro lhrm on. yur prior to duth Ar. not tn)(l'Ihlll.
6. heeunt! held by 1I dllc.d.nt "In tru.t for" nnolhllr or othlOfa nr. tflxftbl. fully,
REPORTING I NSTRlICTI ONS
PAPT
I
TAXPAVER RESPONSE
I. alOCK A . If tne lnforlllfltlon anrl COllp\ltatlnn In the notlc" flrl'l (Jorrlct Ilnd deduction. are not hllln" olallled, place an ")("
In I:Ilook "A" of Part I of the "Tal(pRY'U- Ruponu" uletlon. Sign two capilli nnd sub.1t th.. with 'IOllr chick for the llIIount of
tal( to the Relliltlr of Willi of thl county lndlcatlld. fhe PA OAllllrtment of Revenuo will 11I~le 1In oHlc!n! unenllent
{Forll REV-1548 UO upon rllcolpt of th_ rflturn frolll the Regilto,. of Wills.
Z. BI.OCK 8 . If tho lllut Ilpeolflod on thl, notice hlls hun or will bo reported ltnd lnx P"lld with thl Pllnn.vlvanla Inhlrltanol
To! R,turn flllld by thl decodent's repr..entatlve, pho" fin "X" In block "8" of Pl'lrt 1 of the "Taxpayer R..pnl~II'~' net Ion. SJgn aile
copy and return to the PA OIPIll't..nt of Revenuo, Burllllu of Individual 111)(01, Uept 260601, flarrllburg, PA 17\2.6-0601 In the
An~elop. provJded.
3. BLOCK C - If the notlo. Inforution Is Incol'roct al1d/or dDuuotionll 8re b8in" clnlllod, cheok blQok tiC" and oOlllplete Partl 2 and 3
~~.;:.~~j,... t~ ~)-.~ :t.;t,'..i~~:~.'': ~.~~.:.,
::JiJ;-: ~~:. :;;pJ::: ~"T:: .~~~.;:H t;:;.: ,;!'.l~
~-~ :=~~::t ';:~: :..:~,~t 01
l:::~';.!;!:: h ~h.:: ~~:ij!:.'::.
of Willi of the county IndiiOnhd. The PA Depl'lrt..nt uf Revenue 101111 luue an offlchl l'Iuu..ont (Forlll RI:Y-1548 EX) upon receipt
of the return frOM the RAVI.ter of Willi.
TAX RETURN - PART
2
TAX COMPUT A TI ON
L1HE
1. Enter
NOTEI
thl date the aotour,t originally W&S uhbllshCld or titled In thCl IIIRnner oxllUng lit date of dlluth.
For a dllcodent d'l.\r.g afhlr 121121821 Accounts which the decodent put In joint n!lll" within one (1) year of death are
tallable fully as tran.fert. ttowever, there Is an el(oluslon not to ftXOACld '3,000 per trensferu ragardh.. of the value of
the aCol.ount or Ule mJIlOllr of account I hlld.
If & double a.t.rlsk (MM) applars before your first nallle in the addrell portion of thl. notloo, the '3,000 exolu.lon
RJrelldy hll' been deducted fro. the 1I000unt balllnco III reported by th. financial InltitutIon.
2. Enter the total balenoo of the aooount IncludJny Interelt accrued to the date of death.
,. The perolnt Jf thl aooount that Is tIll(abh for eaoh sUI'vJvor Js dlter.lned IllS folloWl1
A. Thl r~rcent tal(lIbla for joint allet. e.tablllhed .ure than onl year prIor to the decedont'. deathl
OIVIDED BY TOTAL NU"BER OF
JOIHT OWNERS
ExaMplel A joint aSlet regllt.red
DIVIDED av TOTAL NUMBER OF ~ 100 . PERCENT TAXABLE
SURVIVING JOINl OWNERS
in the na.e of tho decodent and two other personl.
1 DIVIDED av 3 (JOIN1 OWNERS) DIVIDED BV 2 (SURVIVORS) . .167 K 100
16.7% <TAXABI,E FOR EACH SURVIVOR)
B. The percent talelbll for 8..etl oreflted within 0'1' '1oar of the dlloedent', dnth or eooountl owned by thl dload.nt but hald
hi trult for anoth.r Indlvldual(g) (trUlt b.neflclarl..)I
1 DIVIDED BV TOTAL NUMBER OF SURVIVING JOIN1
OWNERS OR TRUST 8ENEFIC!~~IES
~ 100 . PERCENT TA)(ABlE
Exe.pl~l Joint acoount r'Qlltered
the dlc.dent.
1 DIVIDED ftV 2 (SURVIVORS 1 . . SO
In the na.. of thll deoedlnt end two oth.r perlon. and ..tflblllhed within one year of d.ath by
)( 100
!j0% CTA)(UlE FOR EACtl SURVIVOR)
4.
Ii.
..
7.
Thtl altOunt ,ubject to till( (line 4) it d.t.r.Jned by llIultiplylng the aocount bahmoe Olne Z> by tho pllrolnt tl!l)cabl. (11n. 3),
Ent'r thl total of thl debt. and d~ductlon' It.ted In Part 1.
Thl a.ount talehbll ClIne 6) II doterMln.d by subtracting the d"btl and deauctlons (un. 5) fro. tn. ftllount ,ubjOO~ 1;() tax \llnl 4J,
Entlr the appropriate tal( ratl (lln. 7) a. d.ter.lnwd bolow.
A. For datil of d.ath occurring after 6/30/94, the tal( rat.. for trenlfwr. to Ipoule. are at follow.:
1. Dllt,1 af d.ath on or IIft.r 7/1/~4 and beforll 1/1/95 thl rRte II 3%.
2. Dlt.. of d.ath on or aftlr 1/1/95 trRnsfers to RpOUI~' will b. taxld et 0% tal( r..t..
Hot., For date' of dellth prior to 7/1/94 tranlflrs to !poule. 8re tal(lIbIo at 6%.
B. Transferl to lineal deloendant, Including fath.r, .othor, son, dllught.r, grandchlldr~n, son-in-law,
daught.r-In~lalrl, ,tepchlld Rnd th.lr IlIue are ta)(lIbl. nt ,Ill percent {6%).
C. Tron.f.rs tn all oth.r. Including brother, li.t.r, uncI., aunt, nephew and nlec~ ar. tRl(lIble at flft.en percent (lSX),
D. If you chang. the tRX ret., plea.. IPecify your relatlon.hlp to tho d,cad.nt In the arol provided.
a. Thl a.ount of tIle due (line Ii) II dllltlr.lned by lIIultlplyl"" tho Pl..~unt tftl(Plbh (line 6) by the tllX rllt. (llno 7).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowebl. d.btl and deduotlonl are deter.ln.d al followl:
A. You l'Ollly er. rllPonlibh for plYllent, or tht! ..hto IUbject to ad.lnlltratlon by R p.rsonsl repre"ntativ~ It In.ufflclant
tc ply the d.duotiblo It....
8. You aCltually petd the d.bh ftfter dllllth of thCl deo.dent IInd can fu,.nl-.tl proof of paY.'nt.
C. nebtt b.lng clal.ed .Ult ba 1t,.lud flllly In Part 3. If additional spao. 11 fI"eded, UlI8 plain pap.r 8 In" x 11". Proof of
pSY..nt lIIay be r,quo.ted by the PA Oepartllont of Revenue.
['.~ TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REeISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXEZ. TAXPAYER INQUIRY UNIT IN
HARR1SBURe AT (717) 787-8327. TOOt (717) 772-2252 (HEARING IMPAIRED ONLY)
PURPOSE OF
NOTICEl
PAVMENTI
REFUND (CR) I
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To fulfill the r.qulre..nt. of Slotlon 2140 of the InherltanQI Qnd E.tftte T8~ Aot, Aot 21 of 1996, (72 P,S.
Sloticn 91~0)'
O.tatlh tlll1 top portion of this Notice "ncJ filUtJlIllt with your paYllIllrlt to thll RQglstllr of Wllh printed on th_
r.verse .ldl.
~~ Haku oheck or *onay ordlr payable to: REQISTER OF HILLS, AGENT.
A refund of 8 ta~ credit, IoIhJoh we, not rlqullsted on thl to~ return, GQY b. requa,ted by oOMPlltlng an "Applloetlon
for R.fund of Pcnn.ylvenln InherItanc. and Estllt. Tax" (REY.1313J. Appllclttlont fire avallabJl at the Offloe of
thl Riglstlr of Wltls, any of thl 23 Revenu. Ol.trlct Offlo.. or by oalllng the specIal l4~hour answering ..rvlce
nUMbe~' for fnr.. ordlring: In Pennlylvnn!. 1~800~36~~20sa, outglde PennsYlvania and within looftl
Harrisburg "ren (717) i'87~8094, fOOIl (17) 172~ZZ52 (Henrlng 1Ilp"lred Only).
OBJECTIONS, Any pllrh In lnterut not sathfled with the ftppralSlllllnt, lI110wante or (Jllftllowance of deduotIons or ftl!lellllent
of tftX (Including dlso~unt or Intur9$t) al shown on this Notloe ~fty object wIthIn sixty (60) dftYI of receIpt o(
thill Notloe bYI
~-wr1tten PI'ot..t to the PA OClp8rtmllnt of Re...enue! Soard of App.nl.. Uapt, 281021, H"rrlsburg, PA 17128-1021, OR
Ulleoting to II1IVII the utter deterMined lIt thl "udH of the acoount of the parson"l rGpreil8ntatlv., OR
-wappaat to the Orphanl' Court
ADMIHw
ISTRATlVE
CORRECTIONS l
DISCOUHTl
PENAL TV ,
INTERESTl
Factu31 arrors dlsco...ered on thIs "ssaSSlllent should b. Ilddr.,~ed In writing tal PA OOpllrtlllent of Revenu.!
Bure"u of IndlvJrlu,,1 Ta~lfl, ATTN: Post AlISeSSlIIont Review Unit, OEPr. 280601, HarrlsburQ, PA 17128.0601
Phone (17)787-6505. Se. page 5 of the bookl.t "Instructions for Inherltanoo Tn~ R.turn for n Ruldent
O.ced~nt~ {REVwlSOIJ for an GMPlanatlon of adminlstrati...elY oorreotnblu ~rrors.
If ftny tftX due Is pftld within three (3) o81lndar months "ftor the dlcudent's de"th, 8. flvu perclnt {S%l
~1'count of the tftX p"ld Is allolol.d.
The IS% taM a.n'lt~ non~Pllrtlclpfttlon ponalt~ Is oo~puted on the tot81 of the taM ftnd Interest aSlelled, and not
paid bafore Jllnu"r~ 18, 1996, tha first d"y l'Ifter the and of tha hx a"lner;ty periOd, This non~pl!lrtlclpllt1on
p.nalty II nppealllbl. In the 16.e lll"nnQr and In the the saMl tl.e porlod ft. you would appeal the taM ana lnt.relt
that hat he.n Utlalsgd 8. Indicated on thIs notloe.
Intere.t II ch~rglld begInning with first d,,~ of d.linqu.ncy, or nAno (q) Monthn "nd ona (1) day
frOM the date of death, to the di'lte (If pllylllent, TlI~8f1 IoIhlc::h beQ"..e dollnquGnt before Jl'lnllary 1, 1982
beer intorut lIt the rnte of SlM ((liO porcent p.r "nnWl! clltculated at II dall~ r"t. of .0001(,4.
All taMIS which bacelllQ dlilllnqllGnt on or after Jenlll'lry 1, 1982 IoII1J b.8r interest nt " r"to whleh i'llll Vl!lry frOM
o81endnr y."r to calendar y~ar with that rate announoed bV the PA Oepllrtment 0' Re....nu.. Tho applloabll
interest rate. for 1962 through 1997 aral
V'ftr Interoat R"te Daily Inter""t f"ctof'
Val!'lr Inhr8lt Rat" O"lly IntllrCllt Faotor
1967 IJX .000l4i'
1988-1991 111: .000301
1992 9Y. ,000241
1993~1994 7% .000192
1995~1991 9% .000247
1982
198?1
1984
1985
1986
utntlrut
20%
16%
li%
13%
10%
I, tlllculhtnd Pl.
.0005411
.000438
.000301
.000356
.000?74
follm/SI
INTEREST = BALANCE OF TAX UNPAIO X NUMBER OF DAYS OELINQUENT X OAILY INTEREST FACTOR
nAnv Notlca luued l'Ifter the tax becoMCII dlllln4u.nt 101111 reUoet M Intllrut oalculatlon to fifteen OS) day.
beyond U.." d"te fl' tho l'IIU'lIl1lent. If ptlYlIllnt is llIade aftol' UUI Intflrut oOlllflutatlon drth shown on the
Hotloe, audltlcn,,1 Inhr..t mUlt h" c"lculattld.
COHHONwrAlTll or PIHHSVLVAHIA * l
",,,,.,HIHIOI .'VI.HIII INFORMATION NOTICE FILE NO. 21 97-0003
BUR! AU 01 IHDIVIIIUAI lAlH S AND
~~~~isi~~~~'". ImHb" TAXPAYER RESPONSE ACN 00148560
l DATE 11-10'.2000
IIY IUl U iFP lOt GO.
...............~~""""..""',.,,"""'-"......... ......_-""=_====-"""-'=.....-<0-"'...-- ===--=--=--", '=CL~"_="'=' -='''"=_'''' '."--'-'-l".."",c."""-"-=;
TYPE OF
ACCOUNT
I.l SAVINGS
Ix] CHECKING
I.] TRUST
[] CERTIF .
TO,
EST, OF FREIDA L SHERMAN
S,S. NO, 166-26-5145
DATE OF DEATH 10-28-1996
COUNTY CUMBERLAND
NANCY L LINE
311 MILL ST
MT HOLLY SPRINGS PA 17065
REMIT PAYHENT ANO FORMS
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
PNC Ok . has provided the Depart.ant wJth the Infotlllltlon Ihtod b910w whloh has been used In
calculaUOlI the potential talC due. Their records indlcntll that at tho denth of tho ebov& docedent, yOU werG a joint owner/beneflcJat)' of
this MCOoot. If yoo 'HI thh lnfor.aUan is incorrect, piGue obtain written oorr(tction froll the finanoial Institution, attach B copy
to thh for. and return it to the above addross. This acoount h taxable in accurdance with the Inheritance Tox laws of tho COMMonwealth
of Pennsylvenie. Que.tlons lIIay be answer ad by calling (717) 761.8~21.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 5140191219 Oat. 04-01-1963
Established
Account Selano. ] 1 , 950 . 68
Parcant Taxobla K Ih. 667
AMount Subjoct to Tax 1,991: 62
Tax Rate X ,15
PotonUal Tax Due 2n . 77
PART TAXPAYER RESPONS-E
[!J l"A~LUrUI'l'O'UI!ll'OflD ,lIXLLIlElll.UINAN OFFICIAL. TAX ASSESS"ENT8A~DON 'THIS NOTXCil
A. rJ The above .lnfor.ation arid tel< due ill correct.
1. You llIfty choose to rell1t pBYllent to tho Reglstnr of Wills with two copies of this notl\'le to obhdn
" discount or &\loid int<tfost, or YOU lIay check bOl< "A" and f'eturn this notice to the Register of
WHIs Md 811 official aSflellsllent will bo hllued by the PA Departllent of RevenulI.
To insure proper credit to your account, two
(2) copies of this noUclI lIIunt accollpanY your'
pa!fllont to the Roglstor of Wills. Make check
payabl~ to: "Re91>>tar of WillS, Agent".
NOTE: If tal< flay.ents Bra .adll within throll
Ul Months of the decedellt's date of doath,
you May deduct 8 5% discount of tho tal< due.
Any Inhoritanco tax due will become dellnquont
nino (9) lIonths lifter tht} dah of deftth.
[CHECK ]
ONE
BLOCK
ONLY
IL 0 rhe abov" asset has boen or w.\ll bll reportod and tttl< paid with thfl Pennsylvania JnhodtancA Tax return
to be filed by the rleced9nt's r&presontntlve.
C. ~ Tho Bbov~ Inforlllation Is incorrect and/or debts and deductions were paid by you.
You lIust cOllplete PART [II and/or PART ~ below.
If you indicat. a different t~ ~8ta~ ploase stata your
relaUonship to decedent I. LJaUq!lcCr
oFf'tCIAL USE ONLY 0 AAF
PA DEPARTMENT Oil REI/ENUE
PARr
~
TAX RETURN . COMPUTATION
LINE 1, Date Established
Z. Account S.lance
3. Percent Taxable
4. A~unt Subject to Tax
S, D.bts and Deductions
6. Aaount Taxable
7, Tax Rate
8. Tax Due
K
TAX ON JOINT~TRUST ACCOUNTS
4/1/1963
11,950.68
16.667
1, 991. 82
o
L 991. 82
.06
119.51
DEBTS AND DEDUCTIONS
PAD
,1 141
2
3 111
4
;::5...
6
7
&
CLAIME,!l
.. ~c,
-
OF
1
2
3 K
4
5
6
7
8
~;
~~..
I I
-...............
PART
~
DATE
PAID
~
PAYEE
IJESCRIPTIUN
AMOUNT PAID
~
TOTAL fEnta,' on line fj of Tax COll'lputaUon)
-
.
Unde,' panal ti.. of per jury ~ I deel~re that the fact. I
conplat. to tha b..t of ~y ~nowl.dg. and beli.f.
.' ',..,
TA~P~~~~' ;~N~TU~/ ( ,
hav. I'eported abova ar. true, eorr.ct and
HOME ("/17 ) 243-9336
w~~~';;~~NE 'N~MBE ;----.---- /6/t..TI/"
GENERAL INfORMATION
1, FAILURE TO RESPOND WILL RESULT IN AN OfFICIAl. TAX ASSESSHENT with ftl'pllclthlll Intoltlst hnllQo on tofor_atIon
suhllJtt"d by the f immdal IIll~U tut lOll.
l. Inherltanoe tl'l)( bWCOIIIIS dellllquotlt nln" 1I0lltl11l after the d,w"clont's dntu of dQoth.
3, A jo lnt account It taxable oven though tho chtCedutlt' 10' IIn." WlIl> tHlclild all tl lint tllt (I f oonvon lonGo,
It, Al.lcounh <Including thollll h"l11 beh'lIorl hushand and wlfnl which tll" decudunt put In joint IIfl.lIS within ('"8 '1enr prior to
d,,,,,th atll fully taxable 811 transferll.
S. Account. utllbllshed jointlY b~twe"'n husband and wlfll .01'0 thal1 Ofle yunr prior to death at. not tll)(llble,
6. Aocounh held by II dvcedent "In trullt for" another or otherl Ilrll tax8l11n fullY.
REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE
1. BLOCK A ~ If the infor.atlon and oo.putatlon In till! notlM "ro correot IVld doductjol1l DfO not holng oIai.od, p1lllCle IIn "X"
in bloClj( HA'" of Part I of the "Ta,o(payor Resf1onse" soction, Sign two coplos BI1{f lub.it th.. with your check fol' tho uount of
hI< to thll Register of Willi of the county IndlcfttBd, lllu fl" llePftrtllOrlt of RevBllUG will Issue an offiolal au..",ent
<F('Irll RE\I-IS411 EX) upon reoel~t of tlla return fro. the RegI9UH' of Wills.
Z. BLOCt( B ~ If the auet Ipeolfied on thh notlos has boun tlr wHI he rapol'~8d and hI< f1ftid with the Pellt1s!,llvarda Inheritance
Tall Return filed b!,l tho decDdent'1 repruentatlvD, place all "X" In hlocj( "B" of Pftrt 1 of the "llu(payer Re.pon.e" leotion. Sign one
copy nnd return to the PA [lovatt.ent (If Revenue, Buteau of Indlvldunl Tal<el} !kIpt Z80&01, lu.rrilOburg, 11"' 111l8-0601 In the
envelope provided.
3. Bl.OCk C . If the not ioe inforllnt Ion III .ll1<lorreot 8od/01' deductions lira baing clnhlad, Ch8Clk block "C" ItI'td cOItPl.t. Parb 2 and 3
according to the instruotlons bolow. Sign two copies and sub.1t tt... with your oheok for tho ftIIOUflt of tax payable to Hl1i1 Reghter
of Wills of the count!.' indioated. The PA Depart.ent of JlaV8l1Ufl will issue an offlchll auesS.8I1t Iforll REY-1S48 DO UPon receipt
of thll r"turn fr(ttl th" Rb~lstur of Wills.
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Enter the date the account origlnfll1v Wfl9 e5tablllihod or titled in the Ilanner e)(lF-tlng 8t date of death.
HOTEl For a decedent riY!nQ afte!' 1?/IZl8Z: Accounts which the dClCedot\t put in joint na.05 within one (1) year of dellth are
tallable fully as transferi:. However, tharA Is an al<cluslon not to e)(c""d $3,000 pel' trBnsf8rQe regardlass of the valu" of
the account or the nu.ber of ft(lcounh held.
If a doubl" 8sterisk PUll} appaars boforo your first nallY In the address portiun of this notice, thn $3,DOO e)(clusJon
already has byen deducted fro. the RCoount balance as reported by ths financIal inlltitutlon.
2. Entor the total halanoe of the account IncludIng interest Bccruod to the dflte of duth.
3. Tho percent of tho I'Icoount that h tflllablo for enoh sur....l....or is deter.lnod 81i followl.l
A. Tho percent taKable for joint assets established 1I0re than 00" !,lMr prior to the decedent's duth:
1 Dl\11DfD BY TOTAL HUHBER OF DIVIDED BY
JOINT OWNERS
Extllllplrll A joint a..et r4tQhtered In the nalle of
TOTAl. HUHBtR OF X
SUR\lIVINO JOINT OWNERS
the decodMt and two othel'
100 ~ PERCENT TAXABLE
pur sons.
I DI\lIDED BY 3 (JOINT OWNERSl [lIYIDED BY l (~URVIVORS) . .1&7 X 100 . 16.7% (TAKABLE FOR EACH SURVIVOR)
B. The percent tal<8bh for assets created within one year of the decedent's dQath or BCCountS owned by the cklcadant but hald
In trust for another Indlv.lduaHll (trust berwf.lclnrleslz
1 DIVInED BY TOTAL HUMBER Of SUR\lI\lING JOINT
OWNERS OR lHUST 8ENEFIClARII::S
X 100 . PERCENT TAXA8LE
EXiJI.plel JoInt ecc"unt registered .In the nH.e of thR decedent find two other perlons and estahllshod within one yesl' of death by
the deeedont.
.\ DIVIOE.O BY Z (SURVIVORS) . .SO X 100 .. 50% crAXA8lE fOR EACH SURVI\lOR)
4. The HOunt lubjeot to tal< (11ne 4l h deterlltlled b!,l .ulUplylng the Bocount balancCl (11ne Zl b!,l the peroent ttl)(ablo Cline 3),
ft. Entar the total of tho debts and deductIonl 1 lIbd in Part 3.
6. Th~ a.ount taxable (line 6) is detar.lnRd by 'Ubtrftct.lng the debts Bod deductions (line SI froo the 8.ount subject to tax (line 41.
7. [ntlilr tho appropriate tal< rate (line 7) al detar.ined below.
6%
Sibling
16%
CoUatar.l
D,t. of D.oth
Spous.
L inel1
07/01/94 to 1U31/94 3%
--..-
01101/96 to 06130/00 0% 6% 16% 16%
07101100 to pr...nt 0% 4.5%. 12% 16%
N 1. ftll rifill'ij)oled on the ne va ue or-trans aI's Tr~ii(JQaoftsedCFll"I'ir1Wiiii'tlJ-ona !,loars of age or youngar at
aeath to or for the usa of fl natural parent, an adoptive flarent, or a stepparant of tho ohi1d 11 (1%.
The lineal alall of heir. Includes grandparol1hr pflrents, children, and lineal descendents. "Children" Jncludos nflturlll children
whether or not thoy have bHn adopted by otherst adopted children and stnp chIldren. "Llnetll delcendants" Includes all chIldrlitn of the
nntural pftrenh and thotr <Nscendenh, whether or not they ha....A boen adoptod by others, ndopted descendents Bnd their desoendants
and .ter~desoend8tltl. "SlblinglilO1 arA dofJnad fill Indlvldutlh who hllve nt 10811t one parfmt .In co..ot'! with thA dllc(ldent, whother by blood
or- adopt Ion. The "Co11llter al" 0 1811 of MIl'S Includes 1111 othar bonef.lc lar lOll.
16%
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allowllble debt. and d9duotions Ill'. cklter.ined tiS follows:
A. You IltQlllly .re rUf'onslb1e for paYlMnt, or tht eltfttG subj~t to adIIlnistrntlon by . J18rsQl:lal rapruanhti....e Is in.ufflclent
to pay the deduot Ibl. J tellS,
B. You nctually paid the dehh after dOflth of tho dacedllnt and 08n furnish proof of PbYlIftnt.
C. Debh being clftl.4d ltIJ5t b(l lta.11fid fully in Part 3. If ftddltiOl'lll1 .pIlC" h rwfJdnd, usa pla'n pllper e In'' x II". Proof of
plty.ant .ay II'" r..quolltod bv H10 ""' (Japrlrt.ent of ~avllnuCl.
TAXPAYER ASSISTANCE " ..";]
IF YOU NEED FURTHER INFORMATION OR ASSISIANCE, CONTACT ANY REGISTER OF WILLS, ' '
PA DEPARTMENT OF REVENUE DISTRICT OFFICE OR CALL HIE BUREAU OF
INllJ\lIDUAL TAXES, TAXPAYER INQUIRY UNIT IN HARRISBURG AT (717) 781~8:S27. SERVICeS ..,.,
FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDSl 1-800-447-3020 (TT ONLY).
--............... --
PURPOSE Of
HOTICE,
PAVHEHT,
REFUND (CR) I
OBJECTIONS:
^DHtH~
ISTRATlVE
CORRECTIONSl
DISCOUNTl
PENAlTV:
IHTEREST:
To 'fulfJll the requir..enh of section 2140 Gf the Inheritanas and Estate lax Act, Aot 23 of-ZOOO. H2 P.S.
S8Clt ion 9140 I.
Dutaoh the top portion of this Notioe and subllit with yourpaYlIsnt to the Register of Wll16 printed on the
reverse side.
-~ Hake check ot Money order payable toi REGISTER OF WIllS, AGENT.
A refund of ft tax credit, which was not requested on the tax return, May be ~vqUG9tad by oo~pl~tlnQ an "Application
for Refund of Pennsy1\llmla Inherftan<le and Estate lox" (REV-1313L Applications are available at the Offloe of
the Register of Wills, any of the 23 Revenue oistrlct Offices or by calling thD special 24~hour answering serylcQ
for for liS orderingl 1-600"36?~20!lOJ serviens for tSl<pnyers with spocial hoaring and or spoaking nQ"l;1sl
1~800-447-30i!0 (n only),
Any party .\n Interest not satisf1ad ~dth the appraiselllent, allowanoe, or disai1olll!lnoa of deductions or asseSSMent
of tax <il1Oiudins discount or interest) as shown on this Notice llIay llbject within sil<ty (60) days of recnipt of
thls HoUce bYl
"-wrHton protest to the PA Departlllent of Rsvsnus, 80ard of Appeals, l)ept. 2610i!1, Harrisburg, PI. 171i!8-1021, OR
--ehotins tfl h8\,/e tho lIatter deterlllned at the Budit of the ocoount of the pDrsonsl reprasantative, OR
--appeal to the Orphans' Coud
Faotual arrors disoovered on this assessllIent should ba addressed In writlnu tCl PA Dopartoant of Revenue,
Bureau of IndIvidual Taxes, ATTNl Post Al15essllant Review Unit., DEPT. 280601/ Harl'isbury, PA 17126-0601
Phone (717) 787~6S05. Sue page S of the booklet "Instruotions for Inharitanoe T8~ Return for 8 Resident
Decedent" (REV-1~01l for em ol<planat!on of l'ldlllinistratlveh corrllctable errors.
If any tax due Is paid within thrCla (3) calendar Months after tho decadontts dllllth, 8 .flve percent (5in
discount of the ta~ paid Is allowed.
The 15% tal< alnesty non-partioipation penalty is cOlllPut3d on the total of the t81< end interest 8ssesied, and not
paid before January 16, 1996, the first day after tha end of the tax aMnesty poriod. This non-participation
penalty is appellllable In the sallie .anner and in the the li01l1ll tille periOd as YOU would appeal the t81< and interest
that ~as been ftssessed as Indicated on this notlce.
Inbrost Is charged be91nnlnll with first day of delinquency, or nln8 (9) lIonths and one (ll day
froll th€l date of death, to the data of P8Ylllont. Taxas which beonMO dallnqulInt beforl'l Jalluary 1, 19&2
bRar Intarest ~t the rat0 of sl~ (6%) pGrcont per annUlll ol'llou1l!lted at a dally rllte of .000164.
All t8~es which beoa.e dalinquent on or flfter January I, 1982 will bear interest at 8 rats which wiil Vary fro.
calendar year to calendflr year with that rftte announced by tha PA Depart.ent of Revenue. The applloable
Intetlilst rates for 1982 through 2001 aro:
~ Interflst Rate ~~ly Interest Faotor Voar Interest Rate .Dl!II1Y Interest Factor
1982 20% .000546 1992 9% .000247
1963 16% .000438 lc)93~1994 7Y. .00019?
1984 HY. .000301 1995-199& 9% .Otl0247
19a5 13% .000356 1999 7% .OOO19i!
1966 10% .00027(, 2000 8% .OOOi!l9
19a7 9% .00Oi!47 2001 9Y. .000247
19"6-1991 11% .000301
--Interost 1& oalculatod ., follows:
INTEREST = BALANCE or TAX UNPAID X NUMBER or DA~S DELINQUENT X DAIL~ INTEREST tACTOR
--Any Notice Issued af-tllr tha t,U( bllco,es- delinquent wlll reflect an intorest calculatlOf1 to fift.en (15) dlYI
beyond tho dflte of the asslIsslumt, If pRy.ent is !lAde aHerthll interest COlputfltlon date llIhown on the
Hotlce, IIddltlonfll It,hr-el;t lIIust bo cnlcu1f1ted.
D.,..h Ih' ,.. ..r\l.n .f 'hi. ..,1.. .nd .uti.I' Hl'h your .,y.en' ..d. ..,.bl. ,. 'h' n..' .nd .ddr'"
printed on the r.\lerl8 aldo,
PAVMENTl
If REst DEW' DECEDEW' .." .heck or .on" ord.r ..y.bl. '01 REGISTER OF WILLS, AGENT,
If WO.'RESIOIWT Df.CEDF..' ..k. .h.nk or ..n" ordor ..,.bl. ,., COMHONWEA~TH OF PENNSYLVANIA,
REFUWD <CRII . r.fund of . ,., orOlIlI, which W.' no' r.qu..'.d 0" Ihe 1.' R.,urn, .., b. r.qu..t.d h' c...I.tln. .n
".p.1Ioo\1.n foe R.fund.f ..,,,ovIV.nl. 1nhorlloneo .nd [.t,,, ,.," IRF.V."';l, ...\1,,\1.", .r. .v.ll.bl. .1
lho OHio. of "" R..I.,.r of Wilt.. .oy.f Ih. " R.venu. 01", Ie' O,fflc", or f..om 'h. D.p..,.enl" 24.hour
...w..lI\O ,,"'00 for for" .rdortn.' 1-&00.",2-20'" ,",vi'.' for ,."",,, wlln .".eI.' h..rln. ."d I or
tiPoftklNJ ngeds: 1~800-447"~020 ITT only).
REPLY TO:
010..\10'" r.,ordln. "",0" cont.ln.d nn ,,", nntlc. ,hnuld '" .dd,.,,,d '00 .. D...rt..,,' of R.v."u., 8ur.'u
nf Indtv'du,".'." m., .", .",,,..n' R.v'.W Unll, n..', '.0001. """j,"u..., " 1711&-0601, phon.
(117) 787-6f,Or"
If .nY t., dU' 1, ..Id wllhln th'" (;) ..londOl' ..nth' .ftor tho d.ood.n'" d..'h. . flv. porc.nt "Xl dl".unt
of t1,e tftX paid Is allowed.
'h' I'X to' ..n.." non....tlclp.tlon "on.1 ty I. c.."ut.,1 or, tho Iot.1 .f 'h' ,., .nd Intor..t .......d. ."d ".,
".Id b.lore J.nu.'y 16, ,..6, 'h' fir,' "., .fI" ,h' on" of tho t., .....ty ".rlod,
UISCOUHll
PENALTY:
IHTF.RESrl
Int".., 1, oh.r..d ...Innln. with first dOY of ".llnquonc" " n'no (.) ..,,"lS .nd en. 'll d.' f,'"' tho d.to .f
d..th, 10 'h' d.,. 01 ..".nt, To'" which b..... d.ll",Uon' ".fore Jonu." 1, 1.62...r lnt".., ., ".. ,.to.f
.1' (6Xl .,,,.,,, "or onnu' ..1cul.tod .t . d.IlY ,.t. .1 .OUOI64, All ,,," which h..... d.llnq",nt on .nd .ftor
J.nu." 1, 1'02 ,Ill 'oo' In...."t ., . rot. whl.h ,Ill v." fr". c.l.nd.' YO.' '0 c.lond.' ".1' with 'h" 1'."
.nnoun"d b, 'h' PO O.".,t..nt 01 Roy.nue, 'h' .p"ll..... Intor'" ,..,., I" t'" thro".h 20" .,."
"'''8r
Intofest Rate DallY Internal factor
Venr
Internst Rate
DAlly Interest Foctor
1962 'lOX ,OOOS46 1992 9% .00024.'
19&:\ 161. ,000436 1"C)~.19q4 7f. ,000192
1984 111. .000301 199f,-1996 9% .000247
l<JfH, 13(. .OOO3!i() ItJq<} 7'1. .00019?'
19&6 lOX .OOO27{1 2000 6X .OOO21c)
1967 9% .000247 2001 1)1: .OOO?47
1988.199} 11% .oon!IDl
INTEREST = BALANCE OF TAX UNPAIO X NU"BER Or DAVS DELINqUENT X DAILY INTEREST FACTOR
ulnterost III ofllouloted as folloWlll
._'nY .,\100 I".,d ,fto, tho '0< .oco." d.tl..".,,' will to"oct on In'."'" 0010101.11'" to ill to", (l5l "OY'
".,,", lh. d." "f 'h' ...."..n!. \I ".v.on' ., ..." of tor "" Inlor"t "."."tlon dol. ,hew" on tho
HotlOll, ftddltlOllftl Inlorold. 1II\1~t b~ ClftloulAtBd.