HomeMy WebLinkAbout97-00306
COHMO*Ul HI Of flr:,...SVI.VANU
OEflARHtF.NT Of R[VEHUr
BUREAU Of INOIVIDUAI. TAXES
UfPl, lAOftOt
IIAMRISBUNO, PA 11ll'"OUl
*
\ !_>~. \7 n . \ ,,-)
iNFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE NO.
ACN
DATE
21'- 'f 7- .~o"
97109059
02~26"97
UHUI..", 0'''1
\!
H
.
'91 i\I'i~' 1 I' \ '\~)
EST, OF JANET M BOWEN
S,S, NO, 204-30-9864
DATE OF DEATH 01-07-97
COUNTY CUMBERLAND
TVPE OF ACCOUNT
[] SAVIHIlS
[X] CH~,CKIHIl
[J TRUST
o CERTlF ,
KELL V A BOWEN ('Ie
2014 CARLISLE ~nr
CAMP fULL ~t'l "pA l70ll
!,-\
REMIT PAVMENT ANn FORHS TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
DAUPHIN DEPOSIT BANI( I "tll providad the Depart.ant wJth tha InforMation liltad below which hu bllan uud In oftlcuhtlnQ thfl
potantial tax dua, Their racordl tndicata thftt at the d.-th of tha above dacadent, yoU wua 8 Joint own8r/ban.f1clary of thh ltOcount,
If you hat thll InfortlatJon 11 IMorract, pin.. obhJn ~rlttan correctJon frolll th" flnandal Instltutlon. atbeh 0 COpy to thll for.
.,.4 "'lI>lll~" It tn ttl", 1'1"...... "rlrI"fl". Tkl.. "~r''''..t I~ .....~I" t.., ",~""r"''''J'''''' ..It'" th", 1"......,-.......('.1. T.." I...... ..~ t.... r"...".,......,..tl-o"f P.,....f'vlu.lI....
ov...tlone .ey ba anlw.red by calling (717) 787.S3l7,
COMPLETE PART 1 BELOW . . . SEE
Account No, 16758854 Ooto
Eahbliehad
REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
--,-
08-17-94
TlJ Inlur. prop.r (Ired It to your ftccourlt, two
<l) coPlel1 of thh nottce oWUlt MCOIlpMlV your
pB'l'lIiftnt to the ReQhhr of willi. Hike check
p~yabh tOI "Reg liter of Willi, Agent",
Acoount Bol....o (,80,56
Porcont T..ohlo M 16 , 667
AllOunt Subjoct to '10' 80,09
To. Roto M ,06
Potonilol To. Due 4 ,81
PART TAXPAYER RESPONSE
[] LI1.ILURl TO RI!SPO"DJf~Lt.RlSl,IL"-IIIAH9FPICXALrAXAS$ESS"IItTlIAS'UI(l"THIS ..~TI<:I.J
A. Kif The above Infor.atlon end hl)! dua 11 roar-reelt,
~ 1, Vou .ey choo.. to ra.lt pay.ent to the Regl.ter of WJIl. with two cople. of this notlc. to obt~ln
a dJlcount or avoJd Inter..t, or you .ay check bo)! "A" ond return this notice to tl1ft R.gilt.r of
Willi and Itn officIal asu....nt will bfl lUlled by the P'" Depart.ent of Flevenull,
HOTEl If talC pay,,*"h liIr. .ade wJthln thrOll
(3) Months of the decedent'. dato of dw.th,
you lIlay dlfduct a S% dhcCKltlt of thtl tIIx J.:a.
Any Jnherltllnce tftl( clue wlJt baoollfl dellnquont
nine (9) .onths mfter the date of ~ath,
[CHECK ]
OME
BLOCK
ONLY
8. c=J Th. above a...t hal b.en or will ba r.ported and tax p~id wJth the P~nnlylv.nJ. Inh.rJtance Tax return
to ba filed by the decedent'. repr..antativ..
C. c=J ih. abova InforaatJon J~ncorrect and/or deb~1 and deduction. wero PIJd by YOU,
You ltUat cOIlpI.ta PART L!J andlor PART 0 balow.
PART
I!l
lAX RETUIlN . COIIPU'IAHON
LINE 1, D.t. E.tobll.h.d
2, Account a.lane.
3. Perc.nt Taxable
4. AMount Subject to Tex
S. O.~t. ~d Daduction.
6. AMOunt Taxable
7, T.. Roto
a. rax Due
OF
I
2
3 K
4
5
'-
7.....lL.
8
--C-PA
TA'( UN ,)O:UH/TIlUl> I AC"UUN I S PAD
1
2_,
3
0\
5
6
1 _
8
DEBTS AND DEDUCTIONS CLAIMED
~_.... -
OFFICIALUSE ONLY 0 AAF
DEPAR'rMENl OF REVENUE
If you indicat. a different tax rata, pl.... ,t.t. your
ral.tion.hip to dec.dantl
.-
-
-
~.
-
--
PART
[3J
DATE PAID
PAVEE
DESCRIPTION
AMOUNT PAlO
.j~
--+
TOTAL (Enter an Line S of Tax COftput.tion)
perj\lrYJ I declara U,.t the fact. I
I nowledoe and beliaf.
.hl
f
.
.nd
HOM!;
WORK
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OfFICIAL TAM ASSESSMENT with ltppllcl!blw lnt"rllt hu.d on Jnfgr..Uon
.uIHllHtlu by tk. f1nanlJl,,1 Inltltutlon,
2. Inh.ritance laM b,co... dallnqu."t liln. lIontl1l .,tIIt Uu. riacftdlnt'. dllt. 0; dallth,
S, A joint It\)tlount I. tllMllhl. 8V." thauph \1111I rillo"d."t'. nn... wa. Itddad '" II a.tt.r of conv'rll."llt.
<It, Aoonllnt_ (InohJdlnll tho.. hald hatw..n hUlband ,.,..d wife) whlth tht! daudant Jillt In ,lolnt nil... within 00. v..r prior to
d..th IIr. fully tIllubh as trlll''''.r.,
S. AooOUl'ltt IItltablhtwd .tol",th bCltloJlllln hu.bftfld and wit. IIOr. th-lo Ontl 'Jail,. prior to dalllth lir. r.ot tlKable,
6. Account. Nld bv . decadunt "In trll.t for" ltf'iothar or o'hllr. IIr. taxable fully.
REPORTING INSTRUCTIONS - PART
1
- TAXPAYER RESPONSE
1. BLOCK A If the In,o".lItlon find cOMPuhttlon In thlll natlc. IIr. cnn'oct and d.tklct1anl arl not btdng "hlllld, pia<!. .... ")("
In bluek "A" af Part 1 of ~h. "Tlxp~y'r R..ponee" .~ctlon. Sl~, two ~oplel mnd sub.lt the. with your ch.ck for th, aMOunt of
till to thl RIght.r of .11111 of the courtty Indlcl!lhd. Tho PA O.pflrte.nt of Rlvenu. will luue an offiolal USII.unt
(for.. REV-l!i48 DO upon recllpt of the return fro. lho ".ght'r of WILli.
t. BLOCK B - If the &lut up'clfletJ on this notlc. hlU bfUln or will bll r.port..d and toll paid ""Ith the Pl'lnl1Iylvanl" Inh4rlt.nu
TUI( R.turn fl10d h)' the dooldlnt'm rlprlilunhtlvll, placl ftn "X" In block "ft" of rart 1 of the "hllCpaYlr ".,ponll" 'KUon. Sign on.
topy and retllrn to the PA Depart",.nt of Rlvlnu., Bureau of Indlvldul'Il Ta)(II, Dlpt 28060., Hartl.burg, I'A 171Z8-0601 in the
InvIlope provided.
3. BLOCK t . If th. notloe Inforlll!ltlon It Incorred and/or deductionl are b.inll olal.ou, ch.tJk block "e" Md cOMPlltl Pflrt. 2 and 3
f:":'::~r!',.,~ ~':' ":~.~ !"r~"",:,~,I_.." 4,,1_~.. ~!::"" t." ::~~!"'f !r'o;' ":~"\" ~h.... "".1;:" ~',,'.'r ,:.,~~I, t..... th'!O lJ!..""..t ,..c ~..'~ P"l..+-.I.. .." tl-o.. "..01...",.
of Wlll1 of U..e county IndIc8hd. TIlII PA Depart..nt {If RIVIIllHI will luue 8n official ".......nt (forI! RE\/.l!i48 EX) upon reollpt
fJ1 tho r.turn frol th. RagIttor of Wlllt,
TAX RETURN - PART 2
- TAX COMPUTATION
LI""
1. Entlr the data the actlount originally wu llItablIthld or titled In th. .anner elllutlng at dflte of death,
NOTEI For a decedent dying aft.r 12/12/821 Accounts which th. dlle.dent put In joint na... wIthin ons (1) year of death al"l
tft)(Dbla fully u tl"llIfl.flrl. How.v...., th.r~ 11 an exoludon not to IIxceed u,ono per tranlflrl. ragardlns of thl value af
thtl account or thl nUllblr of It(l(;ounh hlld.
If a do.oole "It.rhk (11M) "Ppaars befora your first na.. Jn tho addrlUis porUon of thll notlclll, the $3,000 'Melu.Jon
.lr~ady h~1 been dedu~tld fro. tna account balancl al r.portud by the financial In.tltutJon.
Z. [ntlr the total b.I~. of thl &ccDunt 1~ludIng Interllt acoru.d to th. data of dl.th.
3. ThII plrcltOt of till ftc-count that is taxbbll for 'ach survivor h d.hrllln.d I!lS follo",.:
A. Th. plrcent texable for joJnt a..otl eltablJ,hsd .ora than on. yaal" prJor to th. d.c8dlnt'ft dlathl
1 DIVIDED IV TOTAL HUHBER OF
JOINT OWNERS
E)(hPl.1 A joInt "...t "II1Ittlrlld
DIVIlIED BY TOTAL HUM8ER OF )( 100 . PERCENT TAXABLE
SURYIVIMG JOINT OWNERS
Jn the nutI of the dflCldent Ilnd two other pflrton..
1 DIVIDED BV 3 (JOINT OWNf.RS) DIVIVEO BV Z (SURVIVORS) .. .167 )( 100 . 16.7% <TAXABLE fOR EACH SURVIVOR)
I, The pflrr.ant \a)(abll for ilI..lh creat.d Mithin 0'11 year of the decedent's death or nccountt owned by the clec.dant but held
In trult for lnoth...r In.llvldueHs} <tr\lIt bltn.flchrilll)l
1 DIVIDED BV TOTAL HUHBER Of SURVIVING JOINT
OWN€RS OR TRUST BENEFICIARIES
)( 100 . PERCCNT TAXAftlE
Ex.-pllll Joint account re"l.t.red In the n~1 of th4 d.ced.nt and two oth~r p.rlon. and establIsh.d within onl Ylar of Oelth by
the decldlnt.
1 DIVIDEO BV 2 (SURVIVORS) . .50 X 100 . 50% (TAXABtE FQR EACH SURVIVOR)
4. Thl a.ount .ubjltCt to tax (Unl 4) 11 dnt.r.Jnld by lIultlplylnll the account b!lhncI rlJne 2) by thl perclnt tawabll (11M )).
5. Entlr tha total of the dlbts aM deductlonl Ibted in flart ~.
6. Th. MOunt tallabll (l1ne 6) h d.~er.ln.d by lubtractlnQ i:hl debts and deductlonl (11n. SJ froll the Itlount sUbject to tax (4J,... it).
7. Enter the ltpproprlah hI( I"atl (lJne 7J u deter.lned tlllow.
A. For d.tu of dlath oceurrJn" Ifter 6/30/94, tha tall ratll' for tr'ansflrs to 'POU'" IIrl as foUowl:
1. Date. of de.th on or Filter 1/1/94 Md be fora 1/1/95 tho ratl h 1%.
2. Oat.. of de.th on or aft.r 1/1/95 transf.r. to IpOUS.' will ba tall~d at 0% ta)( retl.
Notll For dltu of dl.th prior to 7/1/94 trMl.ferll to spous.. arill t!I)(abll at 6%,
B. Tran.fe" to un..l dM.qllndant. lnchldlnlil 1IIIth.r, .other, Ion, dllughter, I1rand<lhJ1dr.n, 1I0n~in-hw,
duughtar-.ln-law, .tepchlld and their hlu. ftr. blll!lbll at ~Ix ".rclnt (6%).
C. Transfarl to all others lnoluding broth.r. I,.t.r. un(;ll, "unt, nephew and nllel IIr. tallabll It flfteen p.rcent (ISZ).
O. If YQU l:hlnQI the tIIx rate, plea.. IIFICity your roahtlonllhlp to the dlCldlnt In the arllll provided.
It ThII HOUnt (tf tIIx dutI OJn. 3) It dflt."l1ned by "ultlply,lng the !!Iltount ta)(ltbh Uln. 6) by the ta)( rate (111'117).
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allowabl. debtl and dldu~tJonl I!lrl detar.lnld al fallo~sl
A. You I.gally are rllpon~lbll for pay.ont, or the a.tate sUbj,ct to au.lnlltratlon by I!l plrsonal tepr.'lntatl~1 II In.uffJclent
to JIlIY the dl,dulltlbll lte...
B. You ftCltullly paid the d.bts after celllth of thlll d.t:ldlnt and r.tm furnIth proof of pny..nt.
C. OIbh bllng clahlld IIust tMI tt..lnd fully In Part 5. If additional SpIllC. II n..dedl UII plain paper I In" I( 11". Praof of
pay..nt .ay be r.quaotld by the PA Oepart..nt af Revllnue,
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INfORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WII.LS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THEaUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT IN
HARRISBURa AT (717) 787"8327. TDD' (717) 77Z"2252 (HEARING IMPAIRED ONLY)
_Sl!OF
NOTICE I
r~ fylUllthl r,qulrlllllnh ofhotJon 214(1 ofth, Inherltanoe and E,tlt_ lel( Act! Aot21 of 1995, ('till P.tt,
baUa" 9140),
PAMNTl
Detlch thl top portian uf thle Nottel and .ubmit with your paYMlnt to thl R.g~.t.r of Will, printed on the
rey,,... &1dl.
OR H,k, ohlok or lIlonlY order pal/ebb tOI REGISTER OF WILLS, A(I~NT,
REf'UMD (eR)l
II r.fund of . tl)( credit, ~jhiQh \11"1 not requested on the tll( ruturn, 11I111 ba r.qu..tld bycollpl,t1ng an ".Ppl1cl.Uon
for R.fund of Pennlyivani. Inh,rltanC:I and Estat. TlIx" (REV-nUl. ^ppllcntlont arll Ival1tiblt at th. OHIllI of
the Regilt,r of Hill., any of the Z3 RavunuI O~ltrlct Offlols or by calling the sPlelal 24-hour An,wlrlng ..rvl01
nl,llllb,r. for forlllll ord,rIngl In Pennsylvania 1'800-362-2060, outtlde PIllnl'ilvanl8 and withJn looal
Harrhburg arn (717) 787-809(t, nID" (717) 7n.?2~2 (Haedng IIIPaIred (1nly),
OIJECTIONSI Any party In Intllrelt not uti.dIed with the llPprflllleltent, ftllawanca or dlsflllowance o~ deduction. or auut.ant
of hI< (InoludlnQ discount or Interest) as shown 01'1 this Notice IlIlW Object withIn IIh(ty (60) day. of receipt (If
thh Ntlt1ce bYI
~-wrIH8n protllst to the PA [lepart",.nt of Revenue, 80ard of Appeels, llept, 26HI21, ~terrhbura. PA 1712a-l021, OR
n81.cUng to hevD thllil 1lI8tter detor!1lh.d lit the llIudlt of the account of the per.onal repr8lentatJv.., OR
~~app.d to tho Orphans' Court
ADHIH-
ISTRATlVf::
CORRECTIONS I
Factual errors dlscovored on thIs n'sessll~nt should be addressed In writing tal p~ Departltant of R.v.nuh,
Bur..u of Individual Ta)(89, AHNl POllt Au.s5II1llnt WevIow Unit, DEPT, l80601, HarrhbUrQ, PA 171211w06Q1
Phona (711) 787~6S0S. SIUI pflga 5 of the bookhit "lnGtruotions for Inherltarl08 Ta)( Return for It Resident
necedlnt" (REV~HI01) for !In e)(planntlon of ad.lnl.tratlve1y /;larreatobl. errors.
DISCOUNT I
If any tax due 11 paid within three (3) colendar llIonths after the tJ.codent's d..th, a flve percent (5:0
dfflQount of the tall plIld Is nllowed.
PENAL TVl
Th. 15% tal( Itltnnty non~Phrt1olpatton penalty Is: co.puted on the totlll of the tax ltnd lnt.rut a..used, and rIot
paid bafora January 18, 1996, tho flr''lt dhY tlfter the end of the tall aMnnty p.rlod, Thll non.parthdpatlon
penalty 1. appealable In the 'OMO manner and In the th. Bailie ti.. period a. you would ~ppeal tha taM and Int.r~~t
that Mil been D.uued as IndIcated on thh notiClt,
INTERESTl
Inter..t 11 oharg.cl heglnrdng wHh fJrtt day of dlllnqllenov, or nlne (9) lItonth. tmd on. (I) day
froll the dab of nel!l~h, t.o the date of paYllIent, hill.. which b8oll.a dellnqu8nt before J~nuary I, 19"2
bear Int.r..t at th. rat. of lill (6%) p.rcent plr annuli! ctl1cuIottd at e daJly rfth of .000164,
All tll)(U which bClC8lll1 d.llnq~el1t Of! or after Jllnuary 1, 1982 will bur Illterut at a rate which loI11i vllry froll
callndar v.ar to t1alendllr y.ar ~dttl thbt r'ate ll"nouncad by the PA Depart..nt of Revenue. Tht appi1csblo
lnt.re.t rate. for 19112 through 1991 ..ral
19112
1985
19M
1915
19116
"~lnter'lt.
20%
16%
11%
13%
10:':
I. oalculltad a.
.000548
,0004~8
.000501
.OOO:\!i6
,000214
fo!low'l
Vlar Interut R&te Oally Inter..t Fllotor
1917 9:1. ,00024"
19a8~1991 11% ,000301
19lJ:! 9:1. ,000247
1993-1994 n .000192
1\195-1997 9% ,000247
V8III' Inter..t Rate OflI1v lnt.rut f'lIOtor
INTEREHT . BALANCE or TAX UNPAID X NURRER Of DAYH DELINQUENT X DAILY INTEREST fACTOR
.~Any NotIo. I_.ued after th8 tl)( ber.oM.. delInqu.nt will refleot an Intere.t caloulation to flft..n (151 day.
beyond the data of the ~w...'~.nt, If pay.tnt II "ado after the Interest ODMPutatlon dlte shown on the
NoUoe, oddltlcnal Intflr..t lIIu,t bfl OQlculatad,