HomeMy WebLinkAbout97-00263
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r.~Alflj Of PENNSYlVANIA
1lE""MTHfNT Of Rf.YEHUf.
IUMfAU OF IHDJlJlDUiU fAWU
DEpt, nOMl
HAR'USlOOO, PA 11Ut-D60!
*'
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATI
NO. 21 "~~. ~(p3.
97112137
03-18-97
n~.1t4l11 m 1/.t"
EST, OF ESTHER NEFF
5,5. NO, 7.04-03-4061
DATE OF DEATH 01-29-97
COUNTY CUMBERLAND
TVPE OF ACCOUNT
[':::'1 SAVINGS
IX] CHCC~ INO
[] TRUST
CJ mm,
BEVERLY J ORRIS
PO BOX 1111
MECHANICSBURG PA 17055
REHIT PAYHENT AND FORNS TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
HELLON BANK hu provldlld the Depert..nt ldth thl Infor..t1on lilted bllow whIoh hu bien uud In olllculatlng thl
potenthl tOM duo. Thalr rHordt Indloate that .t thl dllth of the abovI dlCldlnt, YGU wtr. a jtJlnt owntr/beneflclarv of thl. IICOOunt.
If you ,..1 this Infor..t!on II Incorrect, pl.t11I' obteln written correotlon fro. thl Hnono!al In.tHutlon, IItheh a copy to thh for II
ltnd r.turn it to t~ IIbov. addr.... Thh account I. tlMable In llooordlHlCla .Ilth the lnh.rltlln(ll TaK l.awI of tho C~.lth of Penn,Yl"'IWlI..
;.v...~..."" _bY~.. DlIII".....: U) ..~l~:.w -",':', ,"u; .,:;,.7.
COMPLETE PART 1 BELOW . .
Acoount Nc, 142-672-2045
. SEE REVERSE SIDE FOR
Oate 06-24-71
e.toblhhad
FILINO AND PAYMENT INSTRUCTIONS
Acooun'l lalonea 2.555 . 20
Parcant Taxobla X 50.000
AllCUMt Subjoet t. Tax 1.277 ,60
Tax ..ta X ,15---
Potential To, Dua 191 , 64
'PA.T TAXPAYER RESPONSE
[!] p'~Xl..lnI~:J<; "'$IlIJ~~,,~U~,,~U~T lit .A" OPFXC:XALTAX AS8ISSltIHT" liiSEII Oft'''l~. ItQT,XCI
.l. 0 The lIbo.... infor.atlon and hM due Is correct.
1. You aay choose to re.U paye.nt to tt.. Register of Wllh with two cople, of thlt ootlee to obtain
. discount or aYold Intere,t, or you .ay oheck bOM "AM BOd return thil notice to the Register of
Willi and an official 8'JIlUleent Hill he luued by the PA Oepart..nt of Revenue.
To Inlure proper oredlt to yoor IKlCOlIIt, two
(l) coplu of thh notice MI,t 100H,Utny your
pey.ant to thfl R~ltt.r of Willi. "*<. ch~k
payable tOI "RGQIsttr of Willi, Agent".
MOTEl If tal( pay.entl art .adt wltl'dn thr.e
(~) .onthl of the docedent', data of denth,
YOU May deduct a S% dhoOU'\t of tiKi tsM dull.
Any Inher!taooe tu due will heeo.. d.llnquent
nine (9) _onth" nftar the data uf dG.th.
[CHECK ]
ONE
BLOCK
ONLY
IL 0 The abo...t a..et hu bttn or will ba r.porhd nod tOl< paid with the Pennllylyanla Inheritance Tax return
to bt filed bV th. decedent" r"pruentatiye,
C. 0 the anoy.. Inforlllltlofl If Inoorrect and/or dabh Itnd dOlduotlon. w.re p.ld by ~OO.
You .Ult coaplate PART L~ and/or PI.RT [II below,
If ~ou lndicat. a different tax rat., pl.... .tate ~our
relation.hip to d.c.dentl_______~
PART
~
T~V.
lINE
~I?T'J~~ c~~nIlT~'!'~"~
1, Oata E.tabll.haa
2. Acoount B.lance
3. Percent Taxable
4. AMount Subject to Tax
5. Dabt. end Doductlon.
,. Alfoun't Taxable
7, Tax Rat.
8. Tax Due
':'~ ,.^~ fJ~ _lnT~r"'TP.ll~T ~"r~nq~,!,~
1
2
5 X
4
5
6
7 X
a
"",' ,',,' "OFFICIAL USS,ONLV,O AAFii
, """PA DEPARTHENTO~,;~l1lVENU~ "',,:
':~AD:~/<~"" ':":':,:.,,;:,;, :..~,L..;. . :,i:':'::L:::j:~,:~, :-:i~': :..:~~!
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PART DEBTS AND DEDUCTIONS CLAIMED (/1
[!j :','\
-,I
DATE PAID PAVEE DESCRIPTION AMOUNT PAID
~ I -- I=~
( Ent.r
TOTAl on Lin. S Qf T.x COMPutation) .
- .-
of p.rjur~, I daclara th.t the fact. I
of .Y knowladge and bllilf,
hav. r.ported abov. ara trulll cOI'rlet and
HOME (in) 'jr.,'?-,-}i{-(O
WORK ( )
TELEPHONE NUMBER DATE
GENERAL INFORMATION
1. fAlLU.! TO .UPONO WU l "ESUl T IN AN OFFICIAL TAK ABSESSHENT with ."I'oobl. 'nl.,..' h.... on In!or..lton
,tRIU" by ttM 'I"MOIII hlttltutton.
f. Inh.riteml '1M beolHtl. dtlllnqUlnt nln.. Innth. _H,r thl d,cld,nt', d,t, 0' duth.
$. A joint ecOI)\Wtt II true...le Iven though thl fluudlnt'. "... If" lidded II . ."tt.r 0' GOflV.,11InuI.
"'. AcCOUrlt8 (lnolucJll\f th..,. huld hlh..." hu.hnnd and wlf., which thl dlold,nt put In Joint n.... wHhln on. yn,. prior to
cfMth ar. fully tIMMI, "' trlol'.r..
I. A~oCMrth ..t.tJlhh3d jolntlv betw.." hu.band Ilnd wi" 110(1 thlln on, yu, prior to d..th II" nilt tIM..h.
.. Aooount. tMld bv II dltcldtWlt "In tru.t fur" another hI' attlfr. '1" ")11th I, fulh.
REPORTING INSTRUCTIONS - PART
1
- TAXPAVER RESPONSE
1. IlOCK A . If tM Infor..tlon .,..d oDIIPutlUon In the ootlCI IItr. Gorrlol and d.duoHon. II" not b,tng ol,J..d, plICI an ")I"
In block """ 0' P.rt 1 of thl "TaMpI"lr M..POh.... UCI \10" , Ilgn two Ilopl.. Ind .vb_1t th.. with .,.our chlok for thtl IMIfIunt of
tlU( to the Rqhtfr Of Willi of the county l"dlcllt"d. Thl PA 08Pllrt.."t of Rlvet1U. lol111 11Iu. In ofl1oltl ........"t:
(For. REV.15~a EX) upon rlcllpt of the r.turn fr...1 thl AIgl.tlr of ~111..
1.. .LOCK." If 1hl ....1 .p.clflld on thll notlol h.. b.ln or will bl repcrtld end tllM p.ld lollth th4l PIM..,.IYenl. IIW'l1rltlnCl1
TIM Rlturn filed b.,. thtl dMld.nt'. repr.tlntltiV', pltOI IIn rile" In bloClk ..... af Pfrt 1 of the "hxp.lter R..pM.... 'MUon. SiIl'1OM
cop.,. 8nd return 10 thl PA DIP.rt..nt of RIVINJe, !Iurl.... of Indlvldull hlC", Dlpt 1I0601, Hlrrhburll, PA 111Z'-0601 In tho
Invllo,pe provided.
S. IlOCK C - If tM notice InforlnUon It Inoorreot Ind/or deduatlon. .r. b.lng cl.t..d, checlk block "cot aM 001lP1.t. "arh Z lIIld 1
W\lou,"uilllil \U U.. ."-il' ....~lu..,lt L.l...... ~.."''' tw~ ;:.;dc~ 1<,,:; ~'.::-:l:H th:a1 l.Iltt", 'J:.~r ch~,:'r 4.... ~.,. ........-.. "I t..... rK_Yllhl. tl'l ...... Q~I..t~r
of Willi of thtl to\Jhty 'ndlclted. lh. PA IhIPlrt".nt of RlvenUI wlU tllue In offlclll ......llIflt (For. ItfV.IS", EK) upon rlCl.lpt
01 the return frM the Rqlltlr of Wl1h.
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Ent.r thl date thllOoount orlllna11" WII ..tllb11lhtld or titled In the eanner 'lClstlng .t da" of delth.
NIlTfl For a dIoldent dying Ifter \2/121121 Accounh which th. dlco~.nt put In joint n.... within OM (1) vllr 01 dnth .r.
tlllebl. fulh u tr~lIferl. tlowl\l.r, thero t. an Il<olu.lon not to Il<clled n,ooo per trantlfl"l rllllrdll.. of thl Vllu. of
the ~count or the rtUaber of !Mcount. held.
If . doubl. ut.rhk (U) apP.IIr1 b.for. 1I0l.lr flr.t n"l In the .ad".. portion of this noUc., the U,OOO .xclu.lon
IltllM:l~ hat bllln Mduct.d frol tt.. ICOount bllhnce II report.d by the financlul tnlUtutlon.
t. Enter the tot.1 blllanc. of the account Includl~g Intlr..t accruod to the date of dl.th,
S. The parclnt 01 thl account thet is t/ll<abl. for each .urvlvor 11 dat.r.lned 1:1, lol1ow'l
A. ThI p.roent tlxabl. for joint ~,..t, .,t&bll'had acr. then on. ~..r prior to the decedent'. death I
I DIIJIDED.V TOTAL HUI1!1ER Of
JOIHT OWNERS
EM...ll1 A Joint a...t regist.re..:l
DIVIDED BY TOTAL NUI1BEA Of K 100 . PERCENT TAMABLE
SURVIVINCl JOINT OWNERS
In the n.a. of thl dleldlnt and two other ~r.onll.
1 DIYIDED BY 3 (JOIHT OWNERS) DIVIDED BY 2 (SURVIVORS) . .161 le 100 . 16.1:< (TAKABLE FOR EACH SURVIVOR)
I. Tht percent tllMlbh for a...te crut.d within on. y.lr of the decad.nt'l d..th or eooountt owned by tht dlO.at\t but held
In tru.t for JJrlOther Indlv ldual< 11 (trult banlf lotar I..) I
I OIVIDED 1'1 TOTAL UUIIBER OF SURViVING JOINT
OWNERS OR TRUST BENEFICIARIES
)( 100 . PERCENT TAKABLE
[l<laplll Joint account ".-hhrld tn the na.. of the d.o.dllnt and two othlr Plrlon. IHld ..tllblhhed within OM Yllr of dllth by
the d4tclldlnt.
I DIVIDED IY Z (~VJVORS) . .50 )( 100 . 50;( (TAKABLE fOR EACH SURVIVOR)
~. ,hit MOUnt IUbJect to hx (lInl 4) 11 d.t,,"lned by IlYltJphlnA the .c~ount balwtell Oln&l 2) by the percent tllC.tJlI UI.,. S),
l. Enter tl'Ml totel of tM dtht. and dld'l'1tJoolll Ihted In Pllrt 5.
6. The uount hx.tJlI (llhfl 6) 11 d.h"tnld by lubtrectJng thl dlbh and deduotlon. (line 5) frOll thtl ..ount lubjlClt to tiN (U".~).
7. Enter thl ..-prOf'rlate till< rata (Iln. 7) "' dehr.Jn.d b.low.
A. For dlt.. of dMth occurr Ing aft.r 6/50/94, the tal< rllt.. for tr"",1I,, to .pou." art .. follolll'l
1. D.t.. of dlllth on or after 1/1/94 and bQfor. 1/1/95 the rllt. It 5:<-
t. Date. of d..th on or Ifhr 111195 tron.flr. to ,POUI.. w111 be tal<.d at OZ hM ret..
Nohl For d.t.. of dutl, pr 101. to 1/1/'9~ tran.f.r. to lpaU'" ara taxable at 6iL
I. Tr""lflrl tG lln..l duc.ndant. including hthtr, ItOth.r, Ion, daughter, grandchildren, lloo.ln.I...,
dlUlhtar.'n.l..... .tapchl1d and thatr I...... IIrl tllllMlble tit .Ix ptlrClent (6:<).
C. Tr",.,.,. to III otnerl .If'tClludlnll brothtlr, .11'lf., unci., aunt, n.ph"w and nhcI are t.xlbll .t '1ft"" Ptroont (I!i:O.
D. If ynu change thl t.M ret., plellll IP'Cllfy your rllt1t1on.hlp to th4t d.c.d.nt In ttMt area provided.
a. The ..,...,t 01 hM 1M (line 3J h deter.ln.d by Ill.lltjphdftg the eltOUnt hubhl (lln, 6) by 1he t.x ret. (IIna 7).
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allow,*ul debh and deductions .re dlt.r.ln.d 81 follt)!oIlI
A. You l...lly are ruponllbl. for plVHnt, or thtl ..tntl .ubJlCt to adIllnhtrotJon by I per.onal rlPruantlUv. It In.ufUol....t
to pay the dodugtlbl. It....
.. You IOtullly Plld thl cMbh aftlr d..th cf the dlClMot and eM fUf"nllh proof of p.y.ent.
C. iJlbh bllng oll.lllld MIst b. It..Jnd lully 1n Port 5. H Iddltlonlll .peo. It noaded, UII ph in paper' Ill" Ie 11". Proof of
P'WI*1t IIY bel rttCtUIlted b)' thtl rA Depllrt..nt of R_vlnUl.
TAXPAVERASSISTANC~
.'. If! YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANV '
}/> REGISTER OF WILtS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
',.,.' ..... OR CAll THE BUREAU OF lIlDIVIDUAt TAXES, TAXPAVER INQUIRV UNIT IN
HARRISBURG AT (717) 71:17-8327. TOO. (717) 772"2252 (HEARING IMPAIRED ONlV) ,
PURPDSE OF
NOTICE,
To fulfill the r.qulr...ntl of S.oUan 2140 of the Inh.rlhno. and Eltate hlle Act, Act Zl of 1995. (12 P,I,
s.ction 9140),
PAYHENT,
D.tach the top portion of thit NoUo. and .ub.it with )lour pay..nt to the Regitter of Wills prlntld on thill
r.v.r.. .'de,
n Hake oheok or lIoney order payable tOI REGISTER Of WILLS, AGENT,
REFUND (CR),
A refund of . tax oredlt, which we. not reque.t.d on the t.x ret~rn, may be r.quested bV oo~p1eting fin "Applleltlon
for Refund of ~.nn'Ylv.nl. Inh.rlt"noe and E.tat. Tax" (REV~1313), Applloatlon. .re .vattable at the Offloe of
the Regl.ter of Willi, any of the 23 Revenue Dl~trlet Offioe. or by o.lllng the sp.clal 24~hovr an,wlrlng ..rvloo
nUllber. for for III orderIng 1 In Pinn'!ilvanla 1~800-362-Z0S0, out. Ide Plnn.ylvania and within local '
Harrl.b~rg ar.. (717) 787-8094, TODt (717) 772-2252 (Hearing I.paired Only).
OBJECTIONSl Any party in Intiirtst not .athflld with the appraise..nt, allowance or dlullowftno. of deduotlon. or a.......nt
of tax (Inoludlng dl.oount or Jnteri.t) ~t thown on tht, Notio. M~y Objlot within flxty (60) day. of reo.l~t of
thh Notiu bYl
--writt.n prot.tt to the PA D.part.lnt of Rlvenue, Board of Appealt, D.pt. 281021, Harrl.burA, PA l7128~1021, OR
-~Il.ot1ng tCl hlv. the lathr detlr.tnld at the ludl t of tho aooount of the p.rsonal rlpreoentutlvl, OR
--app.al to the Orphan.' Court
ADHIN-
ISTRATIVE
CORRECTIONSl
F.ctual Irror. dl.covered on thl. ........nt should b. addrM..ad i~ writing tal PA Depart..nt of R.y.nu.,
Bur.au of Individual Tax.., 4TTH, po.t A.......nt R.vi.w Unit, DEPT. 280601, Harrl.burg, PA 11128~0601
Phon. (117) 787*6505. S.e paga S of the booklet "In.tructlon. fer Inh.rltanoe Tax Rlturn for a RI.idlnt
Dlced~t" (REV-1S01) fur an explanation of 8d~lnl.tratlv.1Y correot.bl. Irrors.
DISCOUNT I
If any tax due It paid within thr.. (5) oallndar .onth. .ft.r thl dlCldlnt's dlath, a flv. plrcant (5iO
dl.count of the tax paid I. allowed,
PENAL TVI
Thl lfi% tax a.n..ty "on~partlolp.tlon p.nalty 1. oOMputed on thl tetal of the t.M and Inter..t ....a..d, and not
paid b.for. January 18, 1996, th. flr.t day aft., thl .nd of the taM 'Mn..ty period. Thl~ non-partiolpatlon
panalty I. apPlallbl. In the .... .annar and In the the .... tl.. period a. YOU ~ould app..l the tax and int.ra.t
thet he. bl.n a......d a. Indlcat.d on thl. notlo..
INTEREST,
Int.,'ut 1. oh.rg.d beginning Hlth flr.t d,y of d.lInqulnoy, or nln. (9) lonth. and on. (1) day
frOM the date of d.ath, to the date ef pay..nt. Taxe. whloh beoa.. d.linquent b.for. January I, 1982
bear interllt at the rah of .Ix (6iO peroent per annul celeulllt.d at III dally rat. of .000164.
All taM" which beOlll1 d.Unqulnt on or afttr January I, 198Z 101111 blar Inhrut at . rat8 which will vlrS' frOll
oalendar y..r to callndar y.,r with that rate ,"nounced by the PA Depart~ent of R.v.nu.. Th. applloabl.
Int.r..t rat.. for 1982 through 1991 .ral
198Z
1983
198"
1985
l.a6
- ~ Inter..t
20Y.
16%
11%
15:<
lOX
I. oaloulated a.
.000S48
.0"0438
.000301
.000356
.000274
follow'l
Vaar lnhr..t Rate Dally Int.r..t Factor
1987 'X .000247
1988-1991 11:< ,000301
1992 'X .000247
1993~199tt 1% .000192
\99S.1997 'X .000247
Ve.r Int.r..t Rat. nally Inttrut Faotor
INTEREST' BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
*kAnv Notloe Is.ued aft.r thl tlX beeo... dlllnqulnt will r.fllet an Int.r.st caloulatlon to flft..n (15) dlY'
blvond thl dllh of the a....'..nt. If paYM.nt It ..de after the inter..'t oo.putaUpn date .nown on the
Notlc., additlonal Int.r.at ~u.t ba oalculatad,