HomeMy WebLinkAbout97-00247
COHHOHWE,u m Of POMVlVAHIA
DEPAIITPEHT Of RE:YEU.
IUAEAU Of INDIVIDUAL TlXEfi
DEPf. "'''01
HARRIIIlItO, P. 111Z'~06Dl
/.5/(/,'/ /'i
'*'
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILl NO.
liCN
DATI
21-q7-2lfl
97104328
01-29-97
th.IM. n ", IJ'''I
EST, OF FRANCES L HUSTON
5.5. NO. 429-28'8966
DATE OF DEATH 11-27-96
COUNTY CUM8ERLAND
TYPE OF ACCOUNT
o SAVINGS
iii CHECKING
o TRUST
[J CEftTIF.
DOUGLAS J SPURLOCK
717 MARKET ST
LEMOYNE PA 17043
REHIT PAYHENT AND FORKS TD,
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
DAUPHIN DEftOSlT IK . T hili provlo.d the o.part..,t with the Infor..tJon 11.ted below whloh h.. bMn uHd In CIIh;ulaUng the
potential tax duel. Their r~a,.d. hldlcete ttwt at the death of the abova clecftdent, you Mer. . Julnt ~,./beMflcl'I'Y of thl. Mlcount.
If you f..1 thh lnfor..tlon h It'ICorract, pi.... ebhln wrltt.., corrlOUon frOll the flnlnCllal In.titutlon, ..ttNh . copy to thh forI'
and return It to thll nboVI addren. Thh lY.Joount It tl)(abl. In accordenca with ttMI Inhtlr1tanc. TI)( law. of the C~.lt., of Pennllylv....I..
ou.lUonl ..y btl anlwarod by c..llln8 (]17> la1wU27,
CGMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAVMENT INSTRUCTIONS
Auoount No, 0023525835 Det. 04-15-89
Eatoblhhed
l\eCaU"1t Balano. 2,330.47
P..o....t l.xabl. X 50 . 000
A""""t Subject to T.x 1.165.24
TllX R.t. K .06
P.t....tiel Tox Duo 69.91
PART TAXPAYER RESPONSE
[i] L ~A~L~~rll~~'_)\I~;'ll~.lllll.t:~~~"()m~MklAX A811EllS~"'" ~S~IlQ/t;T"~.!l!rr'~1 J
A. 0 The abolle inf(Jfllatlon and 1al( due h ~arr.ct.
1. VOIJ 1I1l1Y Ohtl011l to rllDl1t paYlIfIflt to the Reght." of Willi with two <copt.. of thh notlc. to oMaln
a dla.count or avoid Intar..t. 0" YOU .av cMck bale "A" and rllturn thh nett,,. to t~ R.ght.,. of
Willi end an oHlol..1 ......Hf'lt wl11 be IIlued by the PA o.plrtltlnt of RevllnUll.
fa Inlure propGr cfarll t to YOU" ~eoont. two
(2) cordell of thlt notice ."t OOCQIIPany your
pay-.nt to thtl Reolwter tlf WJI1.. Hike chack
p.yable tOI "Regllt.r of Willi, Agent".
HOTEl If tIlK paY-HIlt! ..re aaM within thrH
(1) ItOnthl of t... dtt<:.m.nt'. data of death,
you ..)' deduct III ~:( discount of the talC duIi,
Any Inh.rtt"'cI t.)( due will b.c0lMl doIl1tlqUM'lt
nine (9) lIOOthl "Her the data \}f death,
[CHECK ]
ONE
8LOCK
ONLY
ft, 0 fhfl above InUIt hili bun or will be roporhd and tllll paId wJth the Pann.ylvanl. Inn.rltanu TM r.turn
to b. filed by the decedllnt'l reprelllntatlvl.
C. ~ The abov. Jnforaatlon i~~orr.ct and/or debt. ROd deductlon. were pold by YOU.
~ You IlUlt oOllPl.te Pi\Rl ~ and/or PART 0 bfIllow.
If you indlcat. _ dlffAr.nt taK rat., pl.e.. ~t.t. your
r.l.tlon.hlp to dec.d.nt: w~________
. ".;;;','::":::;i':;. ,',,0
PART
[3J
T^X !!ET'!P'~ - COM!'UT^THl~
LINE 1. D.t. Eltobllahod
2. Account B.l~.
~. Percent T.~abl.
4. AllOUnt SuI>jlKlt to Tox
S. IIobh ond Doduotl onl
6. A~t Taxable
7. r.)( Rete
e. T.)( Dua
or TAX O~ JOIHT/T~UST ACCO~HTS
1
2
S-lL-
4
S
6
7 X
8
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PART
[!)
DATE PAID
DEBTS
.i:l
},(,
PAYEE
,[" ') "I 'Ii
DESCRIPTION
AMOUNT PAID
-lllL ((I
I ~,~ - /; \:"-t
"
TOTAL (En ... on Line S of rlx Co~t.tion)
.
-
p..ju.y, I docl... th.t tho footo I
.y knowlodgo and beli.f.
hive rlaPOrted IIbnv. .r. tru., co,...~t
!!9ME ('711) 'p, I /, J '/
WORK ( )
TELEPHONE NUMBER
and
GENERAL INFORMATION
1. FAILURE TO RESI'OHlI WILL REBUL T IN All OFFICIAL TAlC ASSESSIlElfI' ,lth ...11....1. 'n'orOO' ..... "" In,.,ootl""
~tHtod by the f1~1.1 IneUtutlOfl.
Z. JMir-ltlnOtt tu tr.ooM. .11~t ,,1M IIIMthe lifter \t1e ~". dII\. n~ OMth.
,. A JDlnt ~t ill t..~l. evlln thoUgh the dMledltlt'. ,... WIll IMkied .. . ..Uer of COOy."IM'tCII.
.. Ac<oont. Onol...ln" tho.. ....d be'_ ""....... "'" ,I'.' "'1'" Iho do''-' put In J.ln' lIMO' ,Ithln ... ,." prior to
..th .r. fullY teHable .. trMI'.r..
S. "OC(M"tl utllblhh.d jointlY lMItWPl1 hUsband and wif. ~r. tf., ~ v..r prior \0 dou\h .r. not taM.lo.
,. AGolU'Itll held b!ll' II dlro.......t "In trult for" ftnrlIttwr or othllr. .r. tft~l. fullY.
REPORTING INSTRUCTIONS - PART 1 - 'TAXPAYER RESPONSE
.. 1lOCl< A _ If tho ".f.rootl"" "'" ._,t.tI"" In .... notl.. 0,. .."... ond -.etl"". .,. no' bol"" .Id..... p'''' on .....
In hi.... "A" ., .ort I ., tho "T..p"or R.opon.... ...tI",. 51"" two ..,,1.. .... ._It ltwo .lth ,..., .hIo. '01' .... .wnt .f
tax to the Mealst.,. Ibf MUll of thGl county Indlcllted. thai PA neplrtMnt Df Rlv-.nu4I will hCU41 WI afftclll ........"t
(Forll REV.l!>>4I DO ,~ rllClt'lpt of the! r.turn fr'* the R..hhr of WHII.
,. Itotll. _ If tho ....t ....111... ~, .hlo notl.. .... __ .r ,ill bo ",..,,'" end .., .01' .I,h tho .om"I_I. 1"""'lt.....
T.. ..t"n Ill" b, .... _""",". "."......Uv.. .,... '"' "1(" In .1.... "." .f ..,t 1 .f .... "T..."or ..--.." ...tlon, Vlon....
""" "'" roturn to tho .. _.,'_. .f ..v""'" , .,,,....., ,,,,,lv,,,,,,,1 To''', \loi>t """. llo"l.b'''., .. l"fI-06O\ In 'n.
envllopf1 provIded.
5. IlOCK C _ If th. notl.' 'nfor...I", !. \""orro.' and/.' .....,U.n. or. boln. ,,1.1.", .h..' .,... "C" "'" ._1... ..,.. , .... ·
"'"",, " '", ,"""",!,", ,01"" <,'~,," ".'" "~ "",'"'' W, d" ,"','_ .",,' ".. -toO ,",cd -' '." ,."hI- " 'h, ."1",,,
of WIl10 of 'h. .oun'y \ndl...Id. Th." o..,,'..nt 0' ..V.,.,. ,Ill I"u. on .fflcl., ........n. "oro 'EY-lS" EX> u",," ,...I.t
of the r.t~rn frOlf the Rw.1ht.r of Will.,
TAX RETURN -, PART 2 - TAX COMPUTAHON
lltt:.
L Ent.r t~ dah thD IIccnunt orlulnallY will 51ltablhhed or titled In tM .annar IIl<l.Ul'lQ at data of dtuth.
ttOTEI for ft da<ledant dylnu lifter 17./12/82: Accounh whIch thtl dllcedant [lllt In joint nil"' within one (l) y..r of deBt" .,..
tltl)/a\\le fuBy a. hansfflrl, llow.....r, ttllr. 11 nn Il)(cluslon not to tlxcud $1,000 per transhl"" ragardl... of tM v.lue of
the account or tho nue.r of ~counh held.
If' . doubll'l IlIItarllk (Mil) appear' btlfnr' your flr.t nOlMl In the addre.. portion flf thh notice, tM .3.000 IllClluslon
.1rndW t~1l bMn deduct" fr~ tM acc;~t balancfl u rtlftOrted bll thti flnl!lf'l(lial inttitut10l'l.
2. Ent.r thtl total baIll1f'1c, (If thtl ftccount including int.,..\ DC(;rued to the dab of d.nth.
3. TM plIrclIflt of the et.count that I. taxable for eaClh lurvivor ill dfIlter~l1ned as folloWl1
A. TM p.rcent taxable f(lr joint a..sts .1IteblhMtd More thM 0Ml year prior to th. d.cwdent'. death I
1 DIVIDED BV TOTAl Nl.lHaER Of
JOHn OWNERS
EIo:ltlfPle: ,; joint lIust r.gist.r.d
1 DIVIOCP B't' ] (JOINT oWNERS) DIVIDED av ~_ (SURVIVORS) .. .161 )( 100 .. 16.];( (l~l("nLE FOR EACH SURVIVOR)
DIVJI)[D BV TOTAL HUMBE~ Of )( 100 .. PERCENT TAKABLE
SURVIVING JOINT OWHERS
in t't.o /lll.a of the deCadent IInd two other perl!.'n..
.. Th. .or...,t ..,..'0 f., ....to ...at., ,lthln onO ,.or .f 'ho '.....n.'. 'nth .c ....un.. .wn.d b, 'h. dOC.-t ""t hold
in tru.t for l'\nother lndlyldulll(.) (trulIt bfM'Wlflclarilll):
1 DIVIOED BV TOTAL NUHBER OF SURVIVING JOINT
OWNERS QR TRUST P.Elo/EFlCIAAIES
)( 100 .. PERCENT TA)(AI'II.E
(,_'" J.ln' ...oun' ,ool.'.r" In tho n... of .... ....d..,. ond 'wo .Ihor ."''''. .nd ...abll.h'" ,lthln ."" ,... .f ....h .,
th<W dllCilldant.
1 DIY IDEO BY Z <SURVIVORS) . .50 )( 100 .. SOX <TAKABLE fOR EACtl Sl.RVIVOfU
4, Th. ."""', .ubJ.., .. to' Oln' 41 I. d.tor.lnod hY ..ltI."I"" 'h' ....unl ..'on.. I.IIn. 21 by'''' .."ont ....." 'llno ,..
5. [nt.r the totlll of thli dMlt. and deductiool lilted 1n Part 1.
.. TlYo -.<.ITt ,,,,,...,. (lIno 61 I. ..tor. I"'" ., .ubtrantl"" ",. ,.... .nd d...,.llon' (IIn' Sl fc.' tho MOUnI .....j.., .. tOM ""'" 01.
7. Ent., ths epproprlata t.~ rah <11M 7) n. dstcllfaln4KI below.
A. far pta. of daath occurring aftar 6/30/94, the ta)l rftt.. for trM.fartl to 'POU'" flr. as follow'l
I. Oat.. of d..th on or aft.r 7/1/94 nnd hafore 1/1/9S the rat. II ~X.
l. Oat.. of daath on or 8fhr 1/119S traMfa" to ~pou..t1 101111 Do taMItd fl;t 0:<: taM rnte.
Hot.l For data. of ds.th ~rlor to 7/1/94 tran.far. to IPOU'.' ar. taMDb~. at 6:<:.
B. Tr8tllfartl to llnonl de.cend,."h IncludIng feltwr, IIOthar, lon, t1auWlt.r, grendc:hl1drttn, lonMlnMlMl,
dftur;ttllr-ln-lMf, .t~Hd and t'-lr !slUff a,. taxabl. at .he pfircant (6:<:).
C. T,oo...r. to .1I .tho,. Inol""l"" br.''''', ol..". unci.. .",t. _ .... ..I". or. '....1. .t 'If'_ ..,.oont (l'~I.
O. If YCMJ ch1l108ll tho tax rita, "1.... apaclUY yoor ,'slation.hip to tI* dIKI.dent in tM .r.. prnvlded.
8. ThtI lMtl)Ul'1t of tax dua (lIne 8) I. dat.r.ltl8d by lIIUltlply!ng ths ~t taxabl' <lln. 6) b" the tax rat. tUne 7).
CLAIMEO OEOUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allowebla debtl IIlIld dllCktCUon. ara dataraln8d III followsl
A. 'ou 1...11' or. ,....,,,1.1. for .._., " 'ho ...... ....J.., .. _1..1,'roll", ., . ",,0001 r........,..tlv. ,. In",lIl.loot
to pay tM dMfIj(,ltlbla It....
B. VOO ttetuelly paId ths datlt. lifter dallth of- tM ~ftd.flt and CWl ftJrnhh proof of paYlt8'l'It.
C. ....t. "'no .Iol_ ...., be It..I... 'ullY In ."t ,. II ....ltl"'.' .p... 10"""". u.. pl.ln .-,. 'If" . 11". P,oof.f
pay.ant ..y be r~lt~ bll the PA o.part.-nt of ReY~'
:0" \p ,..,., .,. " .,..'.'.'..,"',...,',.. lAXPAVI'.Il ASS1$TAKCE . .' . ';.~,i."
iii.\}~h\ii!.h\~ii\ii\!h.i+i(i~!~J.O..U~!:EJ'FXI J.~~:r.HERp!ND'''O!AM~TTJ''OllNT. ~OR.. AD$1.tESNTUA~CDl!:...TC"OINCTTAC!FFA,.ti\... .... ..'. .. "... . '..',. . .
.' ,.'it';i~~:i\:i:.O~"t^ti:' 'THE".~fEAU i>O,,:fNJl~Vlll'U~L" TAxis ;"T'AXflAVER'''lNQUIRv'' uMrt l~./~i)ii:iii~:\;i:iri\iii):i
Ii fl~Rll::U;~URG ." At\ 111.) " 181 .n~11, ,.' Tl~~~iii:~'l~1) 11N!~,li2, (HEARt NO.. ~.H"AtRell.Q"~'ilr:.iii i~,.
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PIlllPOSE OF
NOnCE I
To fulfill tht "equl,....," of hoUon Zl~a of the Inh.rltlil'1ClI Ind ht.t. hie loot, Aat 21 of 1"1. (72 P.'.
ltotSon 9140),
PAY1tENYI
t'ttllOh the top portion of thlt Nath. Ind tUbltt with your PIYMnt to tM Rqhtlr 0' M1U, pr!nted on tM
rav.r.. .ldII.
.. "eke chKk or IIOMII order plVable tal REGISTER Of' WILLS, AGENT.
REfUND (CR) I
A r.fund of . tlM Clrlldlt, which Will not r~ltMt on thl tll( r.turn, "y be r."outed by cOIlpllUno In "."llcIUon
for R.fWKf of PWll'llylvant, InhtlrJtanCll Ind E,tat, hI(" UtfY-UUl. AppllclUon. Ira IVIUtbl, It the OfficI of
the R..l.tlr of Mll11, eoy of thl 23 Rev.mll DlstrIot OfflClu or by caUlna thl ,plel11 Zit-hour ~....rlng ..rvlcl
~r. for forlll orderlngl In Plnnlylvartt. 1-100-162-2050, outll" PlInn.ylv(Ifll1 and within 10cll
H,rrllburl.r.. (717l 717-8094, TOOl (717) 712-2252 (Hlftrlna J~.lred Only),
OBJECTIONS_ Any partY' In Int.r..t not ..tllft,d \IfIIlth UI. ~pr.h.lt.nt, .llowWlo. or dll.llowanc. of deduction' or ......Ilent
of tax (lnollJdll'll dhcount or Jnt.r.,t) .. .1'10"," on thll Hotte. NY Object within ,hcty (60) dllY' of r.ulpt of
thlt MoUe. blll
~~wrlttan prat..t to the PA (,I.pllrt_ent of R.v.nwJ, Boerd of Aw..h. Dept. 281021, Harrisburg, PA 1112'~1021. OR
~~.lecU"g to hna tM a.ttor dehrltl"~ at the .udlt (If tM Mloount of the ~r.onal repr..Wlt.U..... OR
--ap,..1 to thll Orpttlm.' Court
ADMIH-
ISTRATlVE
CORRECTlONSI FltCtulll ,rrDrI dhCOVflr.d on thll .....lMnt .hould b. eddr...1Id In wrlUng tOI PA Depart","t of R.v...,
lur.., af Indlvloo.l TlI<III, urN, POlt '.......nt R.vl.w Unit, Df.PT. Zl0601. HIIrrllbur" PA 17U'~0601
Phone (711) 7'7-6505. 5..11 PItStII S of the bookl.t "In.tructlon, for Inheritanc. Tax Raturn for II R..Jdant
o.o~t" (REV~1501) for WI .I<planltlon of .d.lnl.tr.tl....ly correctabla arror'.
DISCOUNT I
If Wly t'l< ~ I, paid within thr.. (]) calend.r aonthl aft.r the decedent"' 611ath. a flv. parcant (5~)
dlllClount of the tax p.ld I. .Uow.d.
PENAlTVI
The 1S): tal< ......tv non~pllrtlolpatlon ptlnlllh It cDllPUtlld on the tohl of the tax 8nd Inhr..t ......ed, and not
paid b.fo" Jenullry I', 1996, t.... flrllt dIIy .ftar the end of tt. tit)!' .-rM,ty ptIrlod. Thll non-pltrtlelpaUon
.--lty h lIPfIaalabh In the .... allnfl4lr and In the the .... tI.. pe-rlod a. ~ou would appeal the tax ItInd lntw..t
th.t hili bMfl .......d lit Indleatlld on thllt notlc:;..
IHTEItfSTI
Inter..t 11 eharaM t;.qlnnlna with flr.t day of delinquency. or nlM (9) ItOrtttl' end ona (1) etay
frOll ttw data of de.th, to the deh of pay""t. Ta)l.' which He... delinquent before January 1. 1912
bltr Int.r..t at the rate af ,iI< U;O parllant per ennu. e.lculotad .t II d.lly r.t. of .000164.
All taM" liIhl~ bee... dtlil\quant on ar .fhlr JWlU.r~ 1, 11)82 will bear Int.rlllt .t II ra" liIh'eh will vir)" 'rOIl
~Iancfllr y..r to oal.ndllr y..r ~lth thllt rllte WYtOUnClId by the P' Dap.rt.."t of RevanlM. The .,.,lIellbl.
Int.ra.t r.t.. fer 1912 through 1991 ar.l
Y..r Inter..t R.t. o.lly Intar..t Factor V..r Int.r..t Rat. Deily Int.,...t Facto,.
I'll ZOX .000541' 1987 OX ,.OOl,.7
1915 lU .0004]1 198'~1991 l1iC .000501
1'" m .000501 199Z ,~ .000l,.,
1915 m .OD0556 199].'1"" 1X .000192
I'" 1O~ .OOOZ7~ 1995-1991 ,~ .000U7
u[nta,...t II o.lcul.ted .. foll00WlI
INTEREST . BALANCE OF TAX UNPAID X NUnSER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
u,"y Hotlc. luued .fter tha tax baeo... delinquent will raflMlt en Int.r..t e.leylaUon to flftaan (15) dell'a
bIlyond the data ef the .....Nlent. If pa~t III ... .ftar the Int.r..t e~t.tion data Ihown on the
NoUea. additional Inter..t MAlt be c.loulahtd.