HomeMy WebLinkAbout97-00042
f-
::t
"'"
;1
%
V')
~
1
'-.,)
N ....
:l"-
I 0
t-
o-
~ !
. .e
0
z tit
LI.I
~
. 1 " ,)
( LUCl .J) f .:J((,/t,d~
} .., (~J, ..1...~,j leY ~
.. ,.,J FIL"Jl...,.., a,;t~4-o4>t_ .,......"'-'c'1'-e.---"
If ,- . '<. ...' ,'''j
.iA/c"W,oi'1.('1' ?/f I?J (,,;
R(J[,', ,
Rei:l',
'97 JAN 15 P12,:00
L,it;ll'll",
Cumb: I'
I, ',:Ullrt
PA
). "/~' J c-,/ 4,,1)
{!:'4\c"(>~"(I,-?~~--("t:.~~ C.?/' ~~:_'C-LI/;;.J_
(/ {/
(III J 1,'\), {d "!i~-1.jt:, }-ku~
'ii, 1 "1..L .",,~~>..I!.. , ~
CC't,tdt'~:e.... (/? A !7 01.1
!
\ ""'.V1<:,~'l<"lr,'Il,'"
',I,III,II/II"'I.,/J"II",Il,III/I/.I",rl.lidlf'
f ~1"1
10' ..,
p.. ~
\,i,'
\{
-, ~ f
~; ,<',,_ c
~+;,.g
~' - >; ,
.f'
I'
\ "
~~
it
-" -. -' -----~-_.-:
".. .,--
....-;"..lsMI ~ - ~,""~:,
!-~ -
j'
I m.HlINWIl\1 III Of 1'1 HN"VI \I~"j.
1I1I'A"I"1 Hl m III \II Nut
RllUllIU IIi IHIH\lII!iIAI IUI!i
Ill!'! lllUfjUI
IIAmlllil'll/IUl, I'. Illill OftOI
.
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FIlE
ACN
DATE
NO. 21 -q7-Lj 2-
96160870
12-26-96
~ t, I ~ I t II I" 1/ I ~ I
I(d'
"
'(il l' i\7 :[llJ
. !lIft.l
EST, OF CHARLES WRIGHT
5,5, NO, 018-07-3'185
DATE OF DEATH 10-29-96
COUNTY CUMBERLAND
TYPE OF ACCOUtn
,J SAVINGS
[iJ CHECKING
D TPJST
[] CERTIF ,
AUCE W BURO
no 5 HANOVIR H
CARLI aLE
,
ell'l,,' h
t(IlUIIU13,
I I,", ..1! I.,'',j' ~
;illliil' J1A..II \,'
/
REMIT PAYMENT AND FORMS TO:
REGISTE~ OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
PNe bANK !\lIIl1l',-o...llltlrl tha Illlp~rhl.nt with the Jnformatlon l.lstod below which has baen used In calculating thll
IlIiI.lltl.\ l"~ dUlL "lh.11 IfHlurdll Imllllnt. tflnt at th. duth of the .!lbo"'ll der.edent, you wll1rc I'l joint own"'r/benllflc1ary of thl! account.
If yCt\1 hili Ihl, Inft".'ttltlll ,.. ln~nrrllct, phi"" obtllln written cornlotlon fro,,! the financial Institution, Iittach a copy to this forI!
and Itllt,UI It to th. 1111(1\1. ItIWr.u, Thll It(;c'lunt I. t811rlblo In IlCM,.ctanC41 wIth the lnlll~rltanco Tllll IIlWB of tho COIIIIIOnW4Illlth of Plnnsyl\lanill.
WU.II,lllflt ""1 h. Aflllwa.',ul hv (:Mlllnw ,i);) ,'a,".h;:".
COMPLETE PART 1 BELOW M N M SEE
Acamu" t No,
51<,0428757
Oat.
Ellhblhh.d
REVERSE SII1~ FOR
03-25-87
FILING AND PAYMENl INSTRUCTIONS
AClClOUl'lt ".lan(:. 4 ,681.74
".rC'/l,tt,t TaMabl. )( ~~~
NOTE: If tllll paYll"mts lire Made within thraa
Allount SubJ.ot to Tax 780.31 CH fIlonths of the dllcCldont'!; dtde of dMth,
Tal( Met. K . 15 you MO\j deduct II 5% discount of the tBll due.
--'--- Any lnhol'ltllnoo tl'Jll dUll will 1>8CO". delinquent
"nt.nthl rill< 01.18 117.05 nine (9llllontt\s aftol' till dllt. of 0.8th.
PART - TAXPAYER RESPONSE -
111[~~ILURI TO RES~D WILL RESULT XH AN OFFX::AL TAX ASSE~NT BASED aHT~ NOTIC€]
A, 11 Thll "hove Infor.titlon ami tall duo ill ('.orrect,
< I, Vou 1II1lY chaClse to ra.lt paYlllent to tho Roglshr of Wills with h. copin of this notice to obtain
n tlllcount or tl\lold Inter.lt, or you 1111'1' check hOK "A" and return this notlCI to the Register of
Wills llnu lln offlchli !lSUlSllent loll11 ho lUlled by tt,~ PA Dllpllrtment of ROlienu4l.
Tn Insure proper crodlt to your account, two
(2) copies of this notice must Bccolllpany your
paYllllln~ to the !?eghtor of Wills, Hake chec~
pi!lyable tOi "RegJ.stor of Wills, "gllnt",
CHECK
ONE
BL OCK
ONLY
'] Ttl. Illho.... lISlIIt hll' be"n or will be ropor'hd and tax pllld with the POl1lloylvllnii!l Inhorltanclil TIIll returll
to b. fil.d by thll decedent's roprllsentatl...o,
(, (] Th. lIbove Inforllatlon Is lncorroct omllor tllthts and deduction. wore paid by YO~I,
. You IIU.t cOllplehl P"RT 0 l'md/or PART 0 below.
..
......
i....
r::'n,;~;: ......,......,.,.'....~,..u ~r'
.....,~.., .. ,..,... "h
l. D.t. E.t.bUshed 1
2, A(l~ount 9.l_noe 2
3, PMrcent Taxabl. 3
4, Alltount Subject to Tax 4
&, Debt II .nd Deductionll S
6, Altount T.x.ble 6
1, Ta. R.t. 1
n, Ta. au. B
'1"." 1'\',' I-~.l_ ....uu'.."
....... .... ;';"'-"" ...~...
your -r
'~M""~~ I"."
........w......... . rl...
OFFICIAL USE ONLY [] AAf:
PA DEPART"ENTOF REVENUE
PART
121
If you indicat. a different tax ret., pl..aa ,t.t.
relaHonahip to dec.d.nt 1..________
---
--",--""",,,'~-
LINE
PART
131
DATE PAID
~
DEBTS AND DEDUCTIONS
1
2
3
4
5
6
1
a
CLAIME!l
-
'....
,-
x
--
-
-
x
-
-
PAYEE
DESCRIPTION
AMOUNT PAID
I
TOTAL (Ent.,. on Une S of Tax Conputation)
~
.
Und.,. pen.lt!.. of ~.rju,.y, I declere th.t the fact. I hav. reported ebcv. ere true, correct and
cOllplete to the b..t of WI)' knowledge .nd beli.f.
HOME (' ',' ),,' ~_2L..L,L_,_____,_
WORK ( ) , __-I..~h>
TELEPHONE NUMBER' DAI~
, ' ,
f..-'. '-. "(,-''..,,,\
-,r~tvER SIGN^TUR~
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT wIth appllcltble lntorut bued on Irlfurlllfttlon
IUbllllthd by thu finnnclnl Institution.
2. Inheritance hlx hello,os dellnqullnt nIno months afhr the deC9dernt's dete of deftth.
3, A joint I'HlCDw,t II tll:<i'lble liven thoulIh the dec\ldllnt'r nSlIIe was lldded as a "'lIthr of cOr1v.nlenl'lll,
4, Accounts (!nchldlnll thou held be'twurl husband and wth) which the dec8dQnt put In joint nil... within one V/ilflr prior tn
dllath nra fully tllllable 8S tiMlfllil.
S, Accollnts utl:ltllllhltd Jointly blltwun husband fmd wife more than one year prior to deftth flr8 not tllxable.
6. AJ~ountl hold b'l' <'I dllle.dant "In trust for" enoth8f or othor. llill taxobl. fully.
REPORTING INSTRUCTIONS - PART
1
TAX PAVER RESPONSE
1. BLOCK A ~ If the Inforwlat1on Ilnd cOlliputatlon In the notice are COrrlHlt and deductIons 8re not blllnA clfthll9d, plnell IlIn "X"
in block ..... of Pllrt 1 of tho nT/lXpflyer Responllll" section. Sign two copies Ilnd sllb.lt theM with Vl'ur o"lIok for the a.ount of
tax to the Regllter of Willi of tho county Indicated. Tho flA Doparhent of Rev.nue will Islue an off Ichll aUIilUllIent
(For. REV-1548 EK) upon ree4l1pt of the rlilturn fro. th\1 Register of Wills,
Z. BLOCK B - If the /lsnt spoclfled on thh I"IOUce has been or will be roporhld and tm( paid with the Pennllylvftnln Inherlt<!lncll
Tax Return flled by the decedent's represlilnhtive, place an "K" In blot/k "a" of Pl'lrt 1 of the "Taxpayer Relponse" nction, Sign ontl
COPy l'Ind return tll the PA, O"p~rtm.nt of RlIvenue., Bureau of IndlvIdu~1l T81(1I1, Dapt 28G6Gl, H&rrhburg, P. 17128-0601 In the
envalopa provided.
3. BLOCK C - If the notice Inforlntlon Is IncorrlJct and/or deductlClns ar'e beIng clahlod, ohuok blook "C" am.I (;olll",llltct P8rh 2 and 3
l.....,:"....~.," h ;1,,;, ;;,.;~. ....,:.....~ l...~.....
"..... ...... ..v"l...~ ..,,,.. "..;.....:., ~;._., ..~.;. ......., ..."...... ,<J
,i ,.. "..~..." _..
. . .
.d" r'd)"U~. ". ",. ".IIl'" ..,
of wl111 of thQ oounty IndltstBd, Tho PA Dlilparhllimt of RevQnua will IssUQ fin offlclal assoSSflant (For. REV-IS46 EX) upon receipt
of thll ret\.Jrn fro. the Raghtar of WIlli,
TAX RETURN - PART 2
TAX COMPUTATION
1.I ~lf.
1. Enhr
NOTEl
the deh the aocount orlvinallY Wtll oltablished or tit1Bd In tho M8nnor B:w:!sUng at data of death,
For' 8 daoQdent dyIng: llftQr lUlZ/f, I Accollnts which the docodent put In joint n8... wJthln one (1) Y811r of dellth are
t!lxl!lblo fully 8S trllnsfe,.s, Howevc.r, there Is an el((;lulion not to Bl(cead B,GGO per transferee reglllrdlus of the vatu.. of
thQ llccount or tho nu.bar of acoounts hfl:ld.
If a doubla asterisk pUI} &pp08rS boforo your first nall9 In the 8ddreu portion of this naUco, the $3,000 Ilxoluslon
already hat been deducted fro. the account b8lence 81 raported by the f Inandal Inst I ~utlon.
Z. Enter the totel balenc8 of tho 8ccount includIng Interut acorued to the dato of dOl!lth.
3. The pflrCi-nt of the nOcount that h taxable for B8Ch survivo,' Is deterlllned as follows I
A. The percent taxable for joint a".ts utablhhed flare than one YGar prior to the dBcodent's deathl
DIVIDED BV TOTAl. NU~BER OF
JOINT OWNERS
El(8.plol . joInt auet r'8alstDron
DIVIDED BV TOTAL NUHBER OF X 100 . PERCENT T.XA6LE
SURVIVING JOINT OWNERS
in the Me" of the deolildent and two othar persolls,
1 DIVIDED BV 3 (JOINT OWNERS) DIVIDED 8V 2 (SURVIVORS) .. .167 X IGO
16.7'1. <TA)(.BLE FOR E.CH SURVIVOIO
a. The perunt hlxabh for lluetl created wJthln 01',0 Y811r of the dlllcodent's dlilllth or 80count!; ownlld by the deQedent but held
ln trust fo,. another Indlvldulll(s) (trust ber1efldarlu):
1 DIVIDED nv TOTAL NUHRER OF SURVIVING JOINT
OWNERS OR TRUST BENEfICI.RIES
X 100 . PERCENT TAXABLE
EXllllPle: Joint account rlllgistered
the decedent,
1 DIVIDED BY l (SURVIVURS) . .SO
In tho nflU of tho nllcBdent l!lnd two othQr persont ftnd astabIished within ono YODr of death by
)( 100
SG'I. (TAX.BLE FOR EACH SURVIVOR)
4. Th. a.ount subject to hI( (lIne 4) Is dotorslined by ilIultlplylng the aocount balanclI Clln. l) by the percont taxable (lln. 3).
5. Enter the totftl of the debts and deductirms 115hd In Part 3.
6. The aecunt tl!lxabla (11n/& 61 is deterlllined uy '.'ul:;irMtlnu thB cleots and deductIons Illne 5) froll the a",ount luejeo"t ttl tal< (line 4),
7. Enter' the lIPpropriato tax r~te (lino 7J as dnhrllJned balow.
.. For datu of dD8U, occurrlrlg aHor 6/:5G/94, the tAl< rates for transfers to spouses ~re ftl follows \
L Datu of deflth on or after 711,'94 IJnd bllforu 1/1/9S thB rah 11 3'1..
Z. Datu of doath on or lifter 1/1/95 trttn.fefs to spmJUS will b. hlx.d lit 0% t!lX rate.
Hote: for dat.s of death prior to 711/94 trllnsfors to SPOUSIHS nre t8xable 8t 6%.
8. Trnntlferl to lineal descondanh Including f8ther, D1othor, son, d~ullht.r, grandchl!dren, son-lnRlaw,
dllughhr-In"lllw, stopchild and theIr Issue nre tI!ll(ablct lit six porcllnt (6%).
C. Tranlf&rl to &11 others Including brother, slshr, uncle, Aunt, "ephew ami niece ~re t8xable at flfteon peroent 05%),
0, If you chl!mgll the tnx r8te, pl08u specify your relationshIp to the decedent In the orA" provided.
8. .rh. a.ount of tllX due (Un" R) II dflter.Inod by .ultlplylng the 1I110unt tlll(l'lble (l.\nl 6) by the tal< rate (Une 71.
CLAIMED DEDUCTIONS . PART
3
DEBTS AND DEOUCTIONS CLAIMED
Allow8ble debtl llnd ct.r,tuctlons aro detor.ined III folloWl1
A. You 11l;allY are responsible tor- peWlumt, or the ul8te tiubjlJct to tld..hd,tr-atlon by 81 p.rlonlll repreufltatlve is Inaufflclent
to pay tha deductible Itul.
B. You actually Ptlld the debts After de8th of the dllloedent ll'nd CM fur-nlsh proaf of pay.ent,
C. Debts being olal.eci .Ult be Itoldzod fully In Ptlrt 3, If ftdtlltlonlll SpftCII I. ne.ded, use plllin pap" 8 In'" I( 11". Proof of
paysient lIlay hfl requIsh,,1 by tho PA [lof11lrtllllllnt of R.v.nu....
'-. :J
TAXPAVER ASSISTANCE
IF VOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANV
REGISTER OF WILLS. ?A DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAVER INQUIRV UNrT IN
'''''SDU", " m" '" ."" ,~. m" ",. ,m '""~'"O IMPA"ED ON~" · .. .....
PUlPOllE Of
NOTICE I
JlAVHENT I
REFlIm (CRlI
(:,
'"
\(:1
C)
Li:
': . .,T'
. -\ ~ 1:
o
,-
IY
"
r) :-'
ij) (,"
ce .
f'....
p'l
~l be
-~. -'
()t)
To fulfill the r...,lrlHOh O'f s.otlon 21~O of th, InhI'tltanc. and E,tlh Tal( Act, Aat 22 of 1991. (72 P.S,
SeGtlon 2140).
O.tach the top portllln of thh Notlol Ind rubtlit Mlth your PftYHnt to the Rlell,te,. of Willi printed on the
rlVlr.. .Icht.
n Hilke oheck or MnlY order payabll tOI REGISTER OF WILLS, ,t,0ENT.
All pIY1Mlflh recetved .hall flr.t " applied ta BnY lnt.rut Nhlch illY btI duI, with any r...lOiHr IPpll.d to thtl tI)(,
" r.fund of a tax credit, which Win not r~.ttd on the tll)( r.turn, .ay tt. "quelted b)' COIIIfIltUng WI "Application
for Rdund tJ' Pam,vIvanl, Inheritance and E,tet, Tax" (REV-BllL ApplIcat1on. ar. avallabl. at the OfficI of
the R,g1thr af W1UI, any of the 25 R.venuI Dhtrlot Offlo.. or bY calling the .~I.l 24-houl' anlwlrlng "r\llo.
nUlllbGr. for for.. orderlngl In Pannl,lvanl. l-aOOwS6Z-Z0S0, outsld. P.nnlylvanla and wlthIn 10cel
Hflrrhburll al'" (717) 781M8094, TDD' (717) l1ZMZZIiZ (Hearing htrlillred Onhl.
OBJECTIONS I Any par~ In IntOlre.t not aathflMt with the eppr.hHWIt, allowance or dllallml'lIllCe of dedoot.lonl or ......Mf'lt
of tax (Including dhcCUlt or Int.r..t) II .hown on thlt Hotlu u)' objlKlt ",Ithln .lIet)' (60) d.,..- of rec.lpt of
\hit NoUc. b)'l
UMrltt.-. ptot..t to the PA l'kIpart.....t of R....enutt, aoard of Appealt, Dept. Z810Zl, HerrhblJrg, PA l11Z8M10ZI, OR
...hotlng to hl!VI the 'athr dlIt.r.lntMl It tha audit of tn. ftCCOll1t of the par'OMI r-.pr..Wtt.tt...., OR
neppe.l to the Orphan,' Court
ADttII~-
ISTRAlIYE
CORRECTIONSI
DISCCXMT :
PENAL TV I
INTEREST I
F8Ctuel _rr/Jrl dhcov.rld on thlt IIH...."t .hould b4li eddrl"~ In wrJtlng tOI PA Depart""t of R.....nu.,
Iurl8U of lrodl...ldual Taxu, ~TTHI Po.t A...nunt R....I'" UnJt, OEPT. 288601, Harrhburg, PA 1'7128w060,1
Phone (117) 187-6505. S.. page S of the boo+<lllt "Inltructlon. for Inh4lrJtenc. Tax R.turn for a Rllidllnt
OMl.ant" (REV-ISO!) fcr IItI .lCpl....Uon of edIllnhtr.U....l)' ClorractiKtl. error..
If 1ItI)' t.x due h palel Mlthln thr.. (!) c.llfld8r IKW'Ith, after the aoldtlnt' , death, I fiv. ~rClnt (5:0
discount of the to p.ld It .llowed.
The ISX tax ..,.tty nonMpartlalpat1un penalty II (lOIIPUhd on the! tctal 0' the t.1C MCI Int.,.ut ....lIIed, and not
paid befort Jenuary HI, 1996. the flrtt dB)' aft.r the end of the taM ."..ty period. Thh non-partlcJpaUon
peMlty 11 eppealllbl_ In the II'" tanner and In the the ... tlH par lad at you would IifltMIII ttM tax end Inhr..t
that hall bMn III'."" I' lndlcatK on thh notlca.
Inter..t 11 cherved beginnIng with flr.t de)' of delinquency, or nino (9) aonth. and one (1) day
fro. thtl data of death, to the data of PIIYNnt. TaMil which bee... d.Unqu."t btfor. JllII'lUIlry I, 198Z
baar lntlr..t at the rate of .Ix (6:<) pere."t per wn.. calculabd at a dally rat. of .000164.
All tax.. whl~h b4tCl... delinquent on or after Januar)' I. 198Z .,111 bHr Intlr..t lit . rat. NhIClh will ....ry frOll
r;allHldar )'lIr to c.landar )'aar wlm that rate lW'lnOl.I"lCt<t by thl PA o.parbt..,t of R.v.".".. TM eprlloebla
intlr..t rat.. for 1982 througM 1997 nral
Vaor Intar..t Reta ,lelly Int.ralt Factar V..r Interut Rat. Dall)' Int.r..t FlMltar
1961 lOX .OOO!i48 1987 'X .000Z41
1'8! 16lC .00041' 19&aMI991 m .000301
1984 11;( .ODDSOI "., OX .DODZU
1985 In .OOO!" 1993.1994 1X .000192
1986 10;( ,00n274 1"'5-1997 'X .000241
hlnter.U la calculatad .. follOtll1
INTEREST. BALANCE OF TAll UNPUD X N11KBER OF DAYB DELINQUENT X DAILY INTEREST FACTOR
~MAny Notice luuod .fter t~ tax betON' dallnquwlt Mill rafhct In inter..t calculaUGrl to flft"" 11&J dlYI
beyond the dat. (If the ........,,1;, If pa)'Hl1t 11 aede aUer the Intarllt COIIpUtltlon data shown on the
Hotlc., adcUtlanal Int.re.t IlUtt be caloulated.