HomeMy WebLinkAbout97-00009
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IIUR[ALJ Of IHOIYIDLJAI lAX! S
DlPT, l1lO601
HARRISBURG, PA 111Z3-060t
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INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. 21. ' II
96158949
12-17-96
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TVPE OF
ACCOUNT
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[] TRUST
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EST, OF GLADV~ M KLEMOVITCH
S, S, NO, '/542)44-8380
DATE OF DEhH 10-01-96
COUNTY ~ CUMBERLAND
d if REHIT PAYHENT AND FDRHS TO I
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
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183~JCHEISIjMAN
CARt'lSLE
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FINANCIAL TRUST COHPAN hilI prolllded the OePtlrtMlnt with tho Information Ihted beluw which htls !:seen used In calculating the
potentlnl 'tlX dUG, Their rel<llrdl Indlcnte thftt tlt the doath of the ftbOll1l dllcedentl "au were 1I joint owner/beneflclory I)f this account.
If you flfll thh Inforlllttlon II Jnoorrect, phnu obtnln written oorrootlon frol the flnonolal Inltltutlon, nttach n (lOPY to this lor.
tlnd return It to the abnve addr.u, Thl. act;lount is tnxlIble In lIocortlance with the Inherltonoll lPIx law, of the COlllIOIlWllfdth of Pennl"llInnln.
C1uutlons uy b. Ilnlwer8d by COiling 01'1) 787-8:\27,
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAVMENT INSTRUCTIONS
A.oount No, 671886 D.t. 11-23-84
Establish.d
AClc:ount Balanca 641 . 12
Poroont Toxoblo X 50 , 000
Anount S\,bj.ct to hx 320.56
Tox Roh X ,06
PotonUol To< Duo 19,23
P~T TAXPAYER RESPONSE
CQ[~AILURa TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSeSSNENT BASED ON THIS NOTICE"
To InSlJrll proplIr credit to your ntcount, two
(ll copte. of this notlcll ~u.t aCOoMpany your
pflYlltmt to the Raglster of 1011111, Hake check
pflyoblll tOJ "RlIghtllr of Wllllll Agllnt",
NOTEl If t,)1t fl"lflllents lire lI11de within thrall
(SJ month, of the (Iocedent'. da'e of dllnth,
yoU MY dlltJud 8 S% discount of the tllx due,
AllY InhClrltance hl( duo 101111 becolJlQ dOlinquent
nll1e (9) 1lI0ntha lIfter tho dllta of den'h.
[ C~W ]
BLOCK
ONLY
1\, D Tho "bovo In/or",atlon i'Ind ttllt duo I. correot.
- 1. You IIllY choose to reMI, pftyunt to the ~eglstllr of Wills with two cl'lpl81 of this notice to ubt8ln
II discount or allold lntorllst, 01' you .1IY check bOl( "A" and return thh notice to the RlIglster of
1011115 and an offlcllIl lISSlIsn.ent will be Issued by the "l Oopnrt"llnt of Revenue,
8, [] Tho nbolle auet I1ns belln or will be rDported 8nd tllX !l81tl with the Pennsylllllnlll Inher'ltnnC11i Tftx rllturn
- to be filed by 'he dllr,lldent's repre..ntlltlva,
C, D Th. obolle Infor."Uon Is lncorrllct llnd/or debts t1nd doductlons wllre paid by YOU.
VQU ,"Ullt COlllplllh PART 0 and/or PART 0 below,
r:.~ c:~ JO::~r/TRU:;" ACC~UNi~
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1
2
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DEBTS AND DEDUCTIONS CLAIMED
'11\ '(',.!I,'/,.';;; "lfDESc!Jf~;~~d/'/ty: In':'1
OFFICIAL USE ONL V 0 AAF
PA DEPARTMENT OF REVENUE
PART
o
If you indicata a differ.nt tax rata! pl..I. .tat. your
r.lation.hip to d.ced.nt:
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LINE 1,
2,
3,
4,
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6,
7,
S,
D.t. Established
Account Bllanoe
P.rcent Tlxabl.
AIIQUnt Subject to Tax
D.bt. and D.duotion.
Allount TaKable
Tax Rat.
Tax Due
PART
1!I/,,;~I/h.::I;
DATE PAID
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TOTAL (Entar on line 5 of Tax Co~pytation)
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Under p.nalti.. 01 parjury, I dealara that the fact. I
cu.plata to the b..t of ~y knowledge and halief.
have reported above ara true, corr.ct and
Ugf1LJ.._L ) ."L~{___. _j .,'
WORK ("f )" H--'-~-7~r
TELEPHONE NUMBER ' n^T~
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TAXPAVER SIGNATURE
GENERAL INFORMATION
1, FAILURE TO RESPOND WILL RESUl. T It. AN OffICIAL TA)( ASSESSMENT with l'lppllcIlble Intorut bUed on InforuUon
sub.ltted by the flnancll'1l Institution,
Z. Inherlhnc. t,,1C be<:OIlIll d.l1nqt.'.nt nino Ilonths Mtllr the decodent'. ell'll_ of duth
~. A joint !tOcQunt it tIIxllbh llven though the dee.delllt', nnllll WIU added 1II ft .nttur of convenience.
4. Account. (Including tho.. held b"twllln husb"nd '.Ind wife) which the declldent pllt In joint nnllOI within one Yl8r prior to
death ar. fully taxable a. tr~n.f.rl,
5, AccO\Jnt. .,tablhh.d jointly betwun hUlband nnd wife 1I0nl thtm on. )lnr prior to denth arll not taxable.
6, AC(lo'mtl held by II decedent "In trulIt for" another or othllr. nr. Inxnble fully,
REPORTING INSTRUCTIONS
PART
1
TAXPAYER RESPONSE
1. BLOCK A - If the InforlllltiCIn ftnd oOIlPuhtltm tn the notlcll ftrQ c(frrllct nfld d~duot Ions are not being cllllllQd, PlaOI an ")("
In block "A" of Part 1 of the "TlIxpflVllr Ruponu" section. SJgn two coplu nnd sub.lt thell with your chllck for the altount of
talC to the Register of Willi of the county lndloftted, Ttllil PA Oeparhlllnt of Revenulil will IlIue /'In offlclal llu....:ent
(Fo... Rl::V.1548 D() upcn rlilcelpt of the return fro. the Rogl.ter of loHUs.
2. BLOCK 8 - If the n.ut Ipeclfled on thll notice hili bClen or 101111 be reportod and tax paid with the Pennsylllnnle InherItanoe
Tel< Return filed by the decedent'l repreuntlltlve, place tin "X" In block "a" of rnrt I of the "711Xpftyer Rnponu" IIcUon. Sign one
cCipy and return tn the PA Oepft,'tunt of Revenue, Bur.ftu of Individual Tftxu, DClpt 280601, ttftrrl~burg, PA 171Z8w0601 In the
enllelope provIded.
3. BLOCK C - If the notice Inforllatlon 11 Incorreot llnd/or deductlons are being chilled, check blotlk "C" and cOllp10te Parts 2 and 3
aooordlng to the Instructions below, Sign two copln end !Iublllt thalli wlth your check for the 1l1ll0llnt of taK f)ftyablG to the Rllgl.ter
of WJ11~ of the county IndlcalGu, j'he P^ Oepllrtlllent of Rellenu8 .dll 1!i!lu8 nn oHlcllll o'IlIus.ent (forlll REV-1548 EX) upon rllclllpt
of tho return froll the Reg1lhr of WJ11s.
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1, Enter
NOTE:
the ditto the llccount orlglnftlly WftS utllbllshod or titled In the IIIllnnQr oKlstlng llt date of death,
For e decedent dying after 121l2l112: Accounts which thQ dQcedant put In joint MIIIU within one Cl) yur of death are
tfllxable fully lIS trnnlfDra, However, there Is nn exclu.lon not to oxceed $3,000 pAr trnnshru regardlClU of the value of
thCl aooount or the nu.bar of llcoounts held,
If a dOUble llsterlsk (MM) elppClllrs beforo your first nftlllQ In the addross portion of this nutlce, the $3,000 exclullon
aIrlllldy has been deduoted fro. tho ft<lcolmt balance III rClported by the f Inllno 101 lnst I tut Ion.
Z, Ent.r the total bftlllncll of the 8ccount Including Intarel1t accrued t(j the dllte of denth.
3. The pllrcent of the account that Is tll>cnble for 'lIoh sUf'vlvor I. detllrllllneu ftS follows:
~, The percent taxllblll for joint assets estnbllshed ~ore than onll year prior to thll decedent's deathl
DIVIDED BV TOTAL NUHBER OF DIVIDED BY
.JOINT OWHERS
EXl'llple: A joInt IIsset reghtered in the tlD1I1l of
TOTAL NUHBER Of )( 10D PERCENT TAXABLE
SURVIVIHG JOIHT OWHERS
thfl dllcQdent and two other per'sons.
1 DIVIDED BV 3 (JOIHT OWNERS) OIVIUED BY Z (SURVIVORS) .. ,167 I( 100
16,7% (UKABlE FOR EACH SIIRVIVORJ
8. The percilnt taxable for aSSlltl crClllted within one yellr of thll dacedent's dClllth 01' accounts owned by the decedent but hllld
In trust for another IndlvldunlCsl (trult beneflclarlu)l
I DIVIDEO BY TOTAL HUHBER OF SURVIVING JOIHT
OWHERS OR TRUST BENEFICIARIES
)( 100 .. PERCEHT TAKABLE
El<a.plel JoInt account registered In the nalle of the deoedent and two other persons 8~d ostabllshed wlth!n une year of death by
the decedllnt.
1 DIVIDED BY Z (SURVIVORS) .. .50 )( 100 .. 50% (TAKABLE FOR EACH SURVIVOR)
4. The HOunt SUbject to tax (11ne 4l h det.rllned by IUltlplylng the ...ccount balance Ulne 2) by thll percent hxnbIe (line 3),
5. Enter the total of thll dabts and deduction. lilted In Pllrt 3,
4, Tn:. a~~\.lnt t"''''l'''~ll'l rllnll (,\ 1; .ol~~"~'I\!"':l" ..~, ~"bt~!I"'~\n~ th" -11!l...... ""r' (I..rl"".'''''" rll.... 1;1 l..".. HI,. .'''I'\""t I\llhj_nt tl" t..v (llt.._ "1,
7. Enter the appropr late tax rate (lIne 7) lIS deterllJned below.
A. For (1atll. uf duth occurring lifter 6/30/94, the tnx ftlte. for trnnsfllra to SpOll..S I'Irll 8S folloWll1
1. Oat.1 of death 0,., or after 711/94 end b.fore 111/95 thll rp,te Is 3%.
2. nat... of death on or llHer 111/95 trMlfers to spouses 101111 be taxed at 0% tax rtlte,
Hotel for dete. of death prior to 7/1/94 trnnshrl to SPO'JI"I are tlll<able at 6%,
e, Tranlfer. to lineal descendants Jncluulng father, lother, son, naughter, grandchildren, son-Inwlftw,
daUllhterwlnwlaw, It.pohlld ftnd th"lr luue /trill ta)(able At .Ix percent C6%),
C, Trl!lnlf.rl to ftll othllirs Inoludlng brother, sllt.r, unci", Aunt, nephew and niece Are taxable nt fifteen percent (15%),
D, If YOU Chang. th. tftX ratll, p,l"ase specify your re,l,ntlonshlp to the dllcedentln the aru provided.
a, Th. tMtOunt of tax du. (line 8) Is dllteralned by .ultlplylng the uount tflKable (line 6) by the ta)( rate Ol"e 7),
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable debtl and deductions arlll deterlllned lit folloWl1
A, You leUfIIlly tlre rlllponllble for pftYllent, or the 'Itate $ubj.ct to I'Idelnlstrntlon by n pllrsonal r.pruentatl~. It InluHIIlI.nt
to pay the deductible ltelll.
B, You aetually pair! the dflbh afhr dnth of tha decedent nnd can furnhh proof of pay..nt.
e, Olbh beIng clala.d llIUlt be ItuIzed fully In Pftrt 3, If addltlonsl spaoe Is ne.dad. UI. plAin paper" 112" x 11", Jlroof of
paYlHmt aay bll requuted by th. PA Oepftrt.ent of R.vllnu.,
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TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORHATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL TIlE BUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT HI
~ARRISBURa A~_~17) 767-8327, TOOl (71~~ 772-2252 (HEARING IMPAIRED ONLY)
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PURPOSE OF
NOTICE,
PAYMENTl
RtFUND (CRl I
To fulfU1 the r.qulre.ante of Section ,140 of the Inhorltancl ~nd E.tate Talt Aot, Aot 21 of 1995. (12 P,S.
Section 9140).
OItlKlh the top portion of thh Notice and lubllit with your Plly..nt to the Reghter of Wllh prlnhd on the
rlYlr.. 11dl.
,-- Hsklt check or lIOIlQy order payable tOI REGISTER OF WIllS, AGENT,
A rlfund of a tax credit, which WHI not requested on the taN return, lIay be reque.ted by cOMplatlng an "ApplicatIon
for Aefund of Penn,ylyanla Inheritance and Eltate Tax" (REY-1313), ApplicatIon. arl 8yul1abio ~t the OffIce of
thl Regl~ter of Wlll./ any of the 23 RevenuI DI.trlct Offlcel or by cnl11ng the sPlclal 24-hour llnsw.rlnq Ilrvlcl
nUllberl for for'l ordlringl In Pennsylvania 1-&00-362-2050, outlIde Plnnsyll1anla llnd within local
Harrisburg are. (717) 787-8094/ TDOt (717) 772-2252 (Hearing IlIpalred OnlY),
OBJECTIONSl Any party In lnhrllt not utl.flld wIth the I!IpprftI..,.ent/ 111101048001 or dllllllowftnce of deductlorll or e","uent
of tax (Inoludlng discount or Inter..t) III Ihown on this HotIcI .IlIY obj.ct withIn 11xty (6('\) day. of rlC8lpt of
th1l NoticI by I
--written protllt to the PA Depllrtlllnt of R.vlnul, Board of Appellll, Dlpt. 281021, Hflrrhburg, PA 11lZ8~1021, OR
h.t.otlng to havII the Matt.r d.tlrell1ed at the audit of the acoount of tho pe,..onl'll reptuentt.tlv., OR
--""put tCl the Orphans' Court
ADttIH-
ISTRATIYE
CORRECTIONS I
D I StOUNT l
Pf.NALTVI
INTEREST I
Factual enor. dhcoYer.d on th1l a.....llent t1hould be llddreuod In writing tOI PA Dltpart~lnt of Rev.nue,
Bureau of IndIvtdual Taxe., ATTHI POlt AII.II..nt RevIew Unit, DEPT. 280601, Harrl.burg, PA 17128-0601
Phone (717) 787-6S0S. Se. pnoe 5 of the booklet "Inltructlonl for Inh.rltancI Tax Return for II Rllldent
DiKedent" (REV-ISO}) for an explanation of ndlllnlstrfttlvaly (lorrachble errors.
If any tal( due Is paJd within threl (3) calendar ItOnth. aft.r the dlcldent'. death, a fly. perclnt (S;(J
dhcOlWlt of the tax paId Is allow~.
lh. IS~ tal( allne.ty non-participation penalty II COllputad on tho total of the tax and Inter'lt SI..II.d, and not
paid ~forl January 18, 1996. t~ firlt ~ay after the end of the tax aene.ty plriod. Thl1 non.partlclpatIon
penalty is appealable In the Iftel lIann.r and In the the .Hg tlltO periOd .1 yex.: would appeal the tax (lOd Inhr.lt
th~t hu bien alluled u Indicated on thll notlol.
Int.rllt Is charged blginning with flrlt day of d.Unquenay, or nine (9) Itonthl ltl'ld one (1) day
fr~ tho data of death, to thl dftt. of paYlle"t. TaKII which ble.we dlllnqu."t blforl JIIK"lIlry I, 1982
blar Intlrut at thl rat. of six <6%) p.rcent plr annuw calculahd It ft dally rata of .000164.
All taMI. which beca.e dlllnquent on or after Januar~ I, 1982 will b.ar lntere.t at a rate whIch wilt vary fro.
c~tendar year to ~al'ndar year with that rate announced by thl PA Dlpart..nt of Revenue. The appllcabll
tntlrelt ratol for 1982 through 1997 are:
Vear Intlrut Ratl Dftlly Inhr..t factor VIllr In\lrut Rate Dally Interut Factor
198Z 20;( ,000M8 19117 9X ,000247
1981 16;( .000418 1968-1991 ID: ,000101
t984 11;( .000301 1992 9X .000247
1985 13;( .000356 19"J3-199lt 7X .1I00192
"86 10;( .000274 1995-1997 9X .000247
ulntlr..t 11 celcuht~ .. folloWll
INTEREST = BALANCt OF TAX UNPAID X NUKBtR OF DAYB DtLINqUEHT X DAILY INTtRtST FACYOR
~~Any Notice l..uad after thl 1ax beco... dellnquent w111 rlUlHlt an Intlrelt calculltlon to ftftHl'l (1S) dlY'
t..Yond thl dlh of the ...."Mlnt. If p'veent 11 11801 eft.r the Intlrelt cOtlpUtlUnn d8tl shown on the
Notice, edclltlonll Int.r..t IUlt be nlc:u18ted.