HomeMy WebLinkAbout97-00059
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PUllPOSf 01'
NOnCE I
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TO';~~lill t~lr..1Df Ieotlon 2140 of the Im.rit.-,c. 1M Elt.t, lex Aat, Aat ZZ of 1991, (72 p,a.
&<<1... 21401. QU
PAvtlEHTJ o.tl'Clh tM top portion of thll NoUn Ind IUbIlIt with your plYlNll1\ to tht Reghtlr of WUlIprlntH on tn-
r,,,,.r.. .Ieb.
n HIIk. oheCk or IIOMV or.r pay_II tal REGISTER OF WlLL., AQE:NT.
All P.~tI r.eah/lld 1MB fir.t be flPpllltd to IW'IY Int.ro.t Which "Y' be m., with MV r...I,.., tlPPlhM' to tM tlM.
REf'lIfD (C:R1I .. ufund of .. taM or.lt, Mhloh Ne' not r...,..tltd on thll tllC r.turn, MY be raque.tltd by OOllPhtlnt .., "AppllolUon
for Refund of P~lIylYIf'II. InhtrltllnC41 INld elht. rll(" OtEV-UU), Application. .r. IYIIUlbl, Mt ttMl Offlol of
the Regloter of W1111, MY of the Z3 Revenue Ohtdot Offic.,.. or by clll1ng the .peclal 24-hoYr .,....rlng ..rvlol
r1UIIIbtIr. for fnr.. ordllrlnal 11\ PQfVllvlv.,l. 1-'OO-S62-l0S0, outda JtMW'lIY1vanlt Ind Nitnln 10011
HIlI'rhburg Ir.. (717) 187-&090\, TDOt (717) 712-2252 (H..rlng IlIPlIlrtd Ot1h,l.
naJECTIOH$I Any p."ty In Intere.t not ."thfled with the -..rahc,Mlnt, IUOWIInCI or dhollowllnO' of cMduotlonl ar ."....."t
of tax (lnclucHng dhcount or Inter..t) III show1 on thh Motio. MY obJNt within .bet)' ('0) AU af r..,.lpt of
thh Motl(ltl bYI
~~Mrltt.n prot..t to the PA o.pMrt..nt of P~venu., loard of ~l., Dept. 211021, Hlrrl.burl, PA l?lZI~10Z1, OR
--.lMtlne to hl",e tM ..tt.r eMt.,..IMd .t the lIudlt of the IMlcount of thtt per.GnIIl reprl.enhtlvI, 0"
-~8PP*.1 to thl Orphen.' Court
ADMtN~
tS11lllTIYE
CORRECTIONSI
fllCru.l _rror. dltcovlred on thh ......Hnt should ba IIddrl..ed In writing tOI PA DlpartHnt of Alvenue,
aur.~ of Individual TIMI', ATTN; Po.~ .......-nt Rlvlew Unit, DEPT. 210601, Hlrrl~rD, PA 11121~0601
Phon. (717) 717~6S0S. s.. P'" S of the bookl.t "In.tructlon. for IriMrltancl fix Return for.. klllcMlnt
Deo.o.nt" <REV~lfiOl) for ~ explanation of ~Inl~trltlvlly correctable atror..
DISCCUlt I
If ...y tM duI hi p.ld within thr.. (5) calWldar IIOf'ithl Iftlr the dM~t.. Hlth, a flvl PlrcMt <'Xl
dllClount of the tllX paid 11 .I1DMltd.
PENAL TV 1
ThI! 15% taM IMnelty oon-p.rtlCllpltlon penllty it CNPUtMt on the tot.1 of thtt hk ~ Intlrllt ......ed, ..... not
plld baforl ~rY II, 1996, thIl flrlt dlY Ifht' the .na of the till( ..".Ity pldod. Thll non~p.rt 10lplt1on
P'lMlty It IIPfMlhlbll In the .... unner Wld In the the '1M ti.. plIrlod .1 y(IY WC'IUld appMI t.htt tQ and Intarut
that h.. bMn 11II...ed .. Indlc.wted on thlt notlc..
INTEREST 1
Int.rllt 11 Chmrged beginning ..Iih flr.t dIly of delln~:t', 0,. nlM (9) ItOl'lthl and OM (1) d.~
frOll the drltl of dNIUI, tn the At. of ply.ont. hMII Which bee.. 'lIl1nquent b.for. January 1, l'll
bier Int.r..t It the r.ta of .IM l'~) p.rcent plr ~ c.lculated at . ~IIY r~t. of .000164.
All tu.. which beC_ cMlInquWlt on or Iftar ~Hlry 1, 19lt w,11I bier Ant.rllt It . r.t. which will v.rv frOll
CIIIlllnder YHr to o.l"'r ~'.r with that rat. IIfYWUlcM by the PI. O.".rtlHflt uf Revenue. The atppllollbl"
Int.r..t rat.. for 1'12 through 1997 Irll
VOIr tnt.r.lt R.t. beth Int.rilllt Factor '''..r Intelr..t Rai.a ~~tnt.r'lt Feotor
19&2 'OX .000"1 1917 OX .OODZ~7
1915 16:< .000411 198IMI991 UX .001'1501
1914 IIX .0003Dl 1991 9X .OO02~7
1915 UX .tlOOU6 1'95~199tt 7X .0001.2
19.. taX .00027_ 1995~1997 OX .OODZ47
ulnt.,.ut I, C41lcul.tld .. followlI
INTEREST * BALANCE OF TAX UNPAID X NUKBER OF OAYB DELINQUF~T X DAILY INTERElT FACTOR
uAnv Notioe In'*' aftar the tll( bM04HII HlIn~t will rlfllOt .., lnt.rut cllloull1t1on to flft..... (al ..yl
beYond the dIIt_ of tn. .....lIMInt. If pavlMnt 11 .eet. .ft.r the Int.r'lt OOllJrUhtlOfl date Ihown on Uti
Motlo., additional Inhr..t IIIJlt be c.ltul.tad.
C~AI TH Of PfHNSVIVAHIA
DEPAA'~N' Of "f.VENut
IUMAU Df INDIVIDUAl TAMES
ot:py. ZI06O,\
H'R~IIIURO. PA l1U'~UOl
*'
/ ,', J', 'I
INFORMATION NCTICE
AND
TAXPAYER RESP~NSE
e
FILE
ACN
DATE
NO, 21 -9"~' SCi
96160859
12-26-96
.H.lhIUA" lI-tll
'97 JArJ 21
ot
/,'1."; EST. OF JOE D HILLER
5,5. NO, 105-10-6434
DATE OF DEATH 11-16-96
P 3 :04 COUNTY CUMBERLAND
TYPE OF ACCOUNT
o SAVIHGlS
00 CHECKINll
o TRUST
o Cr,RTIF ,
lioc\!I'
fii'
FDITH MILLER
908 MESSIAH VLG
PO BOX 2015
MECIlANICSBURG
Cleo
Cumb., ",,"
PA 17055
,;drl
,,' PA
REHIT PAYMENT AND FORHS TO'
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
MELLON PSfo'S hu provld.d the Depart.ent with thl In(or.etlon Il1hd bllo., which h.. b.." utld In ealcuhtlnl tha
pc.tMUal talC due. Thlllr rocordl Indlut. that at tha dlath of tha above dtwlede"t/ you warill II joint o.",.r/b."eflollry of thll ltClCOUflt.
I-f YOU f..l thll Infor..aUon II II'norrlot, phllll' obtl!n wrlttln oorrlotJon frolll the flnanoJlIl Institution, IIUaoh II QCPy to thl, for-II
~ut return It tn thn IIb"lva .ddr.... Thl, MOOOunt 11 t.Kabla in tlClQordanotl with t11~ InheritMce Tlu( law. of tha COINIonwu!th of Pennnlvlll"lie.
Qu..tlon. Ie).' be ."Iwered b~ c'.Jll,,~ ('117) 7Q"~UZ7.
COMPLETE PART 1 BELOW M M M SEE REVERSE SIDE FOR FILING AND PAY MEN, INSTRUCTIONS
Account No, 312'002-5998 Doh 06-23-88
E.toblhhod
Aocount Bolonco 5 , 040 . 41
Poroollt T..oblo K ,50 , 000
AIlOunt Subjoot to To. 1,520,21
---.
To. Roto X , 06
PotonUol To. DU<I H , 21 S'" I"
PART TAXPA"EFl ".F-SPONSE
III l~XLUIlI. TO Ill~~ 11m RUUL Tt"-r.i""OFitXCXA~....TAltAS8IS$HII"T BASIl! OJInllS HOTICI. J
A, 0 Th4l obov. lnforlletlnn and tal': d\.!9 h (lorrecL
1. You .iIlY choollil to ~t pay..ent to tha Re~hter cf Willi with two ~opJu_of thh notlce to obt.ln
a dhcm..:nt or ovoid Interell~ or you .IIIY oheck bolC "A" and raturn thh notic. to the Reohter of
Willi and an oHlclel au.....nt will ba l..ue.1 by the PA Depl!lrt".nt 0' Revenua.
To lnlure prop.f' 01 edB to your ~ocount, two
(2) copl.. 0' thh [lotloe IIUlt IlcClo!llPany y\>ur
pftYllr.nt to the Ret:lItar of !Ill 11.. MakQ th.r.:k
payable tOI "Regh1er of Willi, A98I'1t...
NOTE:J If tel)! plty~.nh are eede withln thr..
(3) lIonth. of the decedent', dat" of (leath,
you eay d.dUClt a Sf. dllcount of the tal( du..
A"y lnhtr I tance taM Pull will becolI. delinquent
nIne (91 aonth. after the date of deeth,
[CHECK ]
ONE
BLOCK
ONLY
B, 0 The above nut ha. b.an or will he reported and hI( p.ld with the Pennlylvwd. h~rltanc. h~K return
to be filed by the decedent'. repre.entatlv..
PART
@
c. 0 The ebov. lnfor..tlo~ IWnoorr8{lt aMi/or d\lbh and d.du<ltlan', were paid by YOY.
You eUlt cOllphtlt PART L~ and/or PART ~J below.
If you indlcata a diff.r.nt t.l( r,.t.. ~ pla... .tata your ~__-_ ,< ':::
ralatlon,hip to decedant I ___.
r.~~:.:~~~ ~n~~~I.I'."_,,!""~~'~ ~f '!'.A.~: ~M .!~:~~'!'.'."'~lol",!, "l"l'l"l'~II.ITQ ,:~~~
... "~-'" - ",u!.. '-""__"~"~_"'''_'~'~'
llFFIClAL. USE ONLY OAAF
PA IlEPARTM!i:NT OF. R!i:VENue
~.v
'ht'
lINE 1, Doto E.toblllhod
2. Account Balanca
S. Parc.nt TaxRbla
4. AMOUnt Subject to T.~
S. Debt, and Deduction,
6. A.ount Taxable
7. Tax R.tl
a. Tax Du~.
1
2
5. X
4
5
6
7-lL
a
. 1
2
:s~
4
S
6 .
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-
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7_._
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PART
~
DATE PAID
_: =t="
8
DEBTS AND DEDUCTIONS CLAIMED
PAYEE
DESCRI PTI ON
AMOUNT PAID
~I----,
.
-r-
TOTAL (Enter on Line S of Tex Coaput.tlon)
-
Under Pinal U"
1.ta1 to the b.,t
Ii" '~' r>() J
f . ", {I -11
of perjury, I daclare that the fact, I
of .Y knowledga ~ ballnf.
~,': Cktl, E III;!!/,>
have rlported above are
HOME .....lB.1t. ) 79;1.
WORK ( )"
TELEPHONE NUMBER
tru., correct and
.n-gl
"
GENERAL I NFORMA'iI ON
). 'AlLURE TO fIlESl"OHD WILL RESULT IN AN OFFICIAL TAM: ASSESSHF.NT with IIppllubl. Int.rut hat.d on I"'orlllltloo
.ub,lttltd by tnll (lnanel.1 In.tltutlon.
l,. InMrlhtt,a. tllC blco..' dllllnquttnt nine lonth. .,t.r tha d'Cled~t'. Rllta of duth,
S. A .1011'1\ IOCO\lflt Ii twtabl, IVln though the dID.dent'. rI'" WI' edUed II . ..thl' of r:onVlnltlncl.
1\, Accounh (Inllll.1dln, tho.. h,ld bIItw.,'" h"lbane! end wlft) whloh th.1 dlCldlnt put In joint n.... within on. v..r prior to
d..th .r. fully tllC_I, III trMI'I",
.. Aooount. ..tablt'hld jolntlv betwe.n hu.band ~ wlf. lor. thin ona y..r prior to dt.th are not tlMllblt,
6. AClClounU .....Id by " duedtnt "ld tru.t for" ."other or other. .r. '_lIlbla futh.
REPORTING INSTRUCTIONS - PART I
TAXPAYER RESPONSE
1. BLOCK A . If the Infor..Uon end OOllPutltlon In thlt noticI .r. 00""0\ and deduotlon.. .r. not bllng clIINd, plMO In otK"
in block "A" of Plrt :t of thf "TeMPIY'" R..pon.." 'lOtion, Sign t\110 Clopt.. Itnd lubtllt the. with jl)ur ohMk for the BOUnt of
t.M to th. blllt.r of Willi of thl oounty lndlc.hd. Th. P'" D'Plrt.."t of R.vtnU' will I..u. en nfflol.l ........"t
(For. AEV.lIj4. flO upon rtCllpt of the r.turn fro. the R.gllt" of willi.
Z. 8lOCK a . If thl ....t .p.olflIlG (In thll notlo. hn b.an or will b. rlPort.d and tlM p,dd with the p.nnlylvonla Inherltanc.
T.. Return fllod by the dfto.dant', r,pr..tntatlll', pllH:' rm "M" In block "B" of Part 1 of the "TIMp.yor R..pon.... ..ctlon. :51., one
oopy Ind rttu"n to thl PA t1"".rt.ent of Rev.nue, lur.au of Indlvldull TIlCI', DlPt 210601, Harrhburg, PA 17121-0601 In the
envalope provided.
5. BLOCK C . If thtl notlc. Infnrl.tlon II Incorr.ot andlor dtduotlon. ar. b.lng 1l1alllld, ch.ok block "C" and ootapl.t. P.,'tt 2 and 3
.......,..l........ ~;.. l,....,....\l...,. i.."~J". .!.lvlI ...,\1 ....."'J." ..IIU ~l.IU"l~ ~i'lIft "~.,, )'\11.1, ll('IIUII. io, .rl'" ...oUfll I),' ..tt)l ",lilY"". lo~n. ""lIh,.r-
of WlIlt co,+ thtl county IndJf,.ted, Th. PA Depart'tnt of R.vlfl\Ml Nill IIIUI an offlcl.l a.....Mnt (Fori REV-15,.. fM) upon rec.lpt
of the rllturn frOll the ~qht.r of Willi,
TAX RETURN - PART 2 - TAX COMPUTATION
lIH1'
1. Ent.r the cs.t. the lMloount orjgJ"ftlh wa. IItllblhhed or titled In lhe lIIannlr .)Chtlng at dat. of de.th.
NOTEt For I cM,clld."t dying after 12/12182: Account. which the d.c.dent put In joJnt na... "Uhin one (1) y..r of Math ,,..
t.)Clbl. fully all tranlhr.. HClNevlllr, th,,.. I. an Il<clu.ion not to lI)CoHd U,OOO p.r tran.fer.. r.gardl... of thtl v.lut o~
the acoount or the rnJllbar of accounts MId. -.to.
If a dovbll ..tarhk (MM) IlPpnr. befa,.. your first Mill in thl addru. portlon of thll notto., the n,ooo IlCclu.Jon
alr.8dy ho. bHn INduot.d f,'a. the aCllolM'lt b.lanCl .. rlPort.d by tha flnancJlIll In.tltutioll,
Z. Ent.r the total balanca of the account lr;cludJnll 1nter..t IClcrued to the dab of d., tho
), The percent of thl account that is tll)CIlb~. far tach lIurvivor II d.ter.lned II follol'l:
A. ThI parolnt t.obi. for joint ....t. IIbblhhed IKU" then one ynr prior to tM dIIc.ant'. duth,
1 DI~IDED IV TOTAL HUMBER Of
JOINY OWNERS
EM"'!1l A joint ....t r.ghtll,..d
DIVIDED 8V TOUL NUMBER Of X 100 . PERCENT TAMABLE
SUR\t.I~IUG JOINT OWHf:'RS
In thl n... of the o.C.dlM'lt IInd two other p.rsonl,
1 DI"IDED BY 3 (JOINT OWNERS) DIYIDED IV Z (SURYIlIOQS) .. ,167 M 100 " 16.n: (TAXABLE FOR EACH SURVIVOR)
I, The ~rClnt tulltllo for "'I..h craahd wlthl" one y.ar of the dKtdlnt" death or accounts owned by the dtoadfant but Mid
In trult for Mothlr In<6hddu,H.) (tnhlt bln..flclarl'11:
1 DIVIDED BV TOTAL NUHBER OF SURVIVI~O JOINT
OWNERS OR TRU~T IEHEFICIARtES
K 100 . PERCENT TA~ABlE
EIe_1I1 Joint IIcCount raul.tlrad In the nl.. of the deced."t and two other p.rluml and "teblhh.d within one Yllr of dt,th by
the dtc.a.nt,
I OIVIDfD BV ~ ($URVIVllRS) .. ,so )( 1110 . !oOX (TA)(AIUl; FOR l::ACH SUR'JI'JOR)
4. YM HOUI'It .ubjl<lt to taM <llna 41 Is d.hr.ln.d by IIUlt.lph'lne the account balance (lln. Z) by the parcent talCllbl. (Une )).
S, Entlr the total of ttwt ~t. and d.duotionll lltted In Part 3,
6. The nount ta)C-.b1a (lIne 61 II det.r.ln.d h~ IUbtractlng the Q.bt. and d.ductlon. (Un. 5) frOll the allOUl"lt .utljttet to tlIC (line ~).
7. Enter the epproprlat. tI)I rsh olna 71 a. d.ter.lned balOlol.
A. For dIIt.1I of d..th occurring aft.r 6/)O/9~, the till rat.. for tran.flr. to 'POUI... ar. II f6110WIl
1. Dat.. of d.ath on or aft.r '111/94 1111~ bdor. 11l/95 the rlt. II 3X.
2. Datal of (j.lth on or afhr 1/1/')S trlfllf.,.. to 'POU'" will be talCld It 0;': hM rat..
Notel For dati. of dlath fir lor to 711/94 tfltnsf.rl to 'POUI.' Ire tIMal.l. at 6:"
'. 'l"renlflr. to 11n"l dalcandanh Includlnll fathar, .othl/f, lon, daught.r, lIrandchlldran, .on-In-l~,
dauthtll"~ln~11tW1 ,t1lP(l11l1d IInd th.lr InUl are taleabla at .lI< percllnt (61:),
C. Tren.far. to all nth.", Including broth", ~hhr, uncIl, ItUflt, neph,'1 and "I.CIt Ir. taxlbl. at Hft.." IMrcent OSX),
D, If you chanv- the tile rlt., pl.... IP.olfy yoyr rllatlonlhlp to the o.c.dant In the ar.. provld.d.
a, ThcllIICkrlt of hlC due OIM I) hi duaralrntd by Multlplylng thl yount ta)(1b1a (IIn. 6) by thfJ tlM rlta (11n. 7),
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
IIl10wltblll d.tt;.s Md d..lhJctlonl Ir. d.t.ralnld II fol1oWII
A. You I...lly Irs llllpon,lbl. for p.ynnt, 01 thl a.t.t. lubj.ot to ectil1nhtr.tlOl' by . rerlon.l rftPrlllentltlv. II In.ufflciMt
to pall the dlductlbll It....
S. You actu.IIY p.ld the d.bh aft.r dllllth of thl d.caMflt and can ftlrnhh proof of Ply..nt.
C. OMIt. baing c1alMd Wit b. It..h~d fully In roart 5, If 8ddJtJonll .pac. ill n..ded, UII plain p..,'" . 112" M 11". Praof of
p.yaent .IY be r.qua,tld by the PA O.p.rt"nt of Rlv,~.
--
TAXPAVER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE aUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT IN
HARRISBURO AT (717) 787-8321. 'TDDI (717) 772-2252 (HEARING IMPAIRED ONLY)