HomeMy WebLinkAbout97-00351
CO""OHWUI. HI Of PENHSVl VANIA
OEPAHTHE:NT Of RF.YUIDE
BURUU OF INDIYIDUAl TAKES
DEPT. ZI06D l
IlARRI lU\URO, PA 17128-0601
*'
I /,:tf! .)
/.J ...:'
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
OAT!
.n.II4J II",' (1'"1
EST. OF CLARA RYAN
S.S. NO, 207-07-7350
DATE OF DEATH 09-05-96
COUNTY CUMBERLAND
eJ
NO. 21.-17- 35' J
96150799
10-23-96
TYPE OF ACCOUNT
o SAVINGS
iii CHECKING
o TRUST
o CERTIF .
SUSANNE E RYAN
643 MELISSA CT UNIT 202
ENOLA PA 17025
REHIT PAVHENT AND FORHS TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
DAUPHIN DEPOSIT BANK & hlUl provIded the Dep.rt.."t with the Infor..Ucn IlIt.d belaw which hat be.n u.ed in CIIClUhtlng the
potentlftl tlM dUI. Thllr r'Clord. Indlolt. that at the d..th of thl .bov. dlced.nt, YOU w.re I joint own.r/beneflclary of this Icoount.
If you f..l thl. infor..tlon t. Incorr~t, pl.I.. obt.ln written oorr.ot'onfro. t~ fJntrtolel Inttltutlon. attaoh a OOPy to thit for.
'In'" !""'.""I\ 1+ t" ..." ....",... 1'I~~"."I1I Thhl lWlfl(\U,.,t is t"wl\blll In aOClo"d~I\Cl' .,.Jth the l"h.rUltncl raM lawt of th. ColtJlOnwllllth of Penntvlvanl",
Que.tlont ..v b. an'Wlr.d bv ollllng (717) 717-8327.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Acccunt No. 0000790352 o.t. 11-01-74
Established
Aooount 801....co 7,563.48
P.rc.nt To..bl. ~ 50 . 000
A.cun! Subjftct tc To. 3,781.74
T.. Rot. K .06
Pat.nthl T.. Du. 226.90
PART TAXPAYER RESPONSE
[!] IFAILURI! TOAI!SPONJI wxi.'i RUUL T XN AN OJlFXCXAL TAX ASSI!SSNI!NT BASI!JI ON TIlXS NOTICH I
To Intur. prop.r oredIt to your acoount, two
(2) oopl.. of thh notice IIU.t ltCClOllpanv your
pav.ant to tho R8glutllr of Wills, HIl~,. chIck
payable tOI "Nagllter of Willi, Ag.nt",
HOTF! If taM pay..nt. ~r. aad. within thrlN
(]) .onths of the danadant't dat8 of death,
YOU .av deduct a Sf. discount of th. ta~ due.
Any Inh.rltan~. taK du. will h.co~. delinquent
nln. (9) Ilonth. aft.r the data of d.~th.
[CHECK ]
ONE
BLOCK
ONLY
A. [] The above lnfor.atlon and tax due Is corract,
1. You IllY 01100.. to r..It paVlllint to thl Rlllithhr of Wlllt wJth two copl.. of this not Ie. to obtain
a dl.count or avoid Int.r..t, or you ..~ chlok box "An and r.turn this notIc. to the Rlg!lt.r of
.IIU. and an oHlclal nuu.unt will bl Issued by th. PA napart...nt of R.venuI.
ft. 0 The above uut hu b..ll or wUI b. r.ported lItld tax pala with the Pannlvlvanift Ini'\lrlhncI hI( rllturn
to b. flied by thl dacld.nt'. repr".ntatlve.
C. ~ The DboVI infor.atIon II Illcorr.ct and/or debh IInd claduCltlonl WDr. paid by you.
Vou autt cOllpleto PART ~ nnd/or PART [!J n.low.
OFFICIAL USE ONLY 0 AAF-
PA DEPARTMENT OF REVENUE
P'('j
~..:; ro
PART If YDU Jndi~at. a different tax rate, pl.a~a st.te your I
~ r.lation,hip to dacedentl .___~_
'lAX RI:.-.uKN - COMPUTATION Uf TAX UN ~U1NI/THUln' A\:;~uUNTS
UNE 1. 0.10 E.hbll.h.d 1 /1-7 -1<1
2. Aaoount 801ono. 2 "1 "S (., '''.:> . t.J &'
s. P.rc.nt Taxabl. :5 )( ttJc. 00 t')
4. Aftaunt Subj.ct to T.. 4 "'" '7 g I. '7 .+
5. Dobh .nd D.duatlon. 5 " 1 ~1. 0 <-:>
6. AIIQunt Taxebl." Ct
7. T.. R.t. 7 ~ . 0 (,
8. TlIxDue 8 C
DEBTS AND DEDUCTIONS
PART
~
DATE
"AD
1
2
3_
1\
S
6
7
8
CLAIMED
~'!
~ ..
PAYEE
t-
PAID
DESCRIPTION
A rnHIN P-J ':;, ft:'C"
u 1t..-'JIl.t<. 8..-I!.v';.("'!;-
;.- (7 .M~' l?
-t
.:),
10 1'1
01, (.7Q
1$
(,
fi N ?
TOTAL (Entar on line S of T;;-CO;putatlon)
\d
I
..,..~.u
1,/
i.<
't,:
;:'1
,';\
...,-
"1
.-
AMOUNT PAlO
''''f,OUO
~ z, .()(\
... 7U - ,'" ::
. _ (0 1 =3'7.~_
Und.r pen.lti., of perjury, I d.cl~r. that the fact. I
cOMPlete to the b.,~~y knowl.dg. ~d bellef.
Av-~b l:li!--
~SIGNATURE
he"e reported above ar. 'lrue, correct
HOME (11/) 1~'2.. $]0'1:
WORK (';\'7) 2.-""- &:r.So
TELEPHONE NUMBER
....d
GENERAL INFORMATION
1. fAILURE TO RESPOND WILL RESULT IN AN OHICIAl TA)( ASSES!JHEHl with IIfIplloml. Int.rut bu.d Oil Infnr..Han
lutMllttllld b~ thl flnanclat In_tltutlon,
2. Inherlt-.nc. t4lM HCO." dflllnqu,,"t nJntl IIOnthll .ft.r the Moedent', dltl of d8lth.
S, A joint looount ,. t.)C~bl. Iv.n though the dlc.dent', nSMI w.. .dd,d ~. . ..tt.r of oonYlnleoel.
4. Aooount. (lnoludlnu tt~.. held batwettn hu.blnd and wlf., whloh the deCldlnt put In joint n.... within one v._r prior to
d..th .r. fullv t8Mabla 'I trlOl'.r,.
5. Aeno'Ant. ..t.bll,hed JolntlV betw..n hu.b~ and wlf. lor. thIn on. y.~r prlar to d..th .ra not taMabla,
6. A1'loountt held by . dK8dent "In trult for" another or athe" ar. taKabl. fullV.
REPORTINa INSTRUCTIONS - PART 1
- TAXPAVER RESPONSE
1. BlOCK A ~ If tha lnfor..tJon INld ooaput.tlon In the !'lotio. .r. oorr.ot and deduat10nl ar. not bling chl..d, pllc. 'en "X"
In block "A" of p.rt I of the "TeMPly.r R..pon.... ..bUon. Sian two cophe and .\lb.Jt th.. with your oheck for tM HOunt of
tlM to thl R.vist.r of WJlh of thtl county Indlc.t.d. Tn" PA D,p'rtl~t of R.vanu. will 1"14' an ofllcl.1 ........nt
(For.. REY.IS46 EIO upon reo.lpt of the r.turn fro. thl Rlghtar of Wllh.
2. ILOCK a - If tn. ....t ,pI"lflld on thlt noUce hat b..n or will b. r.portld Ind taM paid with the Plnn,ylvltnJI InharltlllOl
Tew R.turn flJ~ by the dlo.dAntl, r.pr"lntatlvl, plao. In "X" In blook "a" of Part 1 of the "TlwpaVlr ReIPon.~" ,.otlon, Sign or~
COpy and roturn to thl PA nlpart.ent of fi,lllllnu., Bureau of IndividUal TIl)(.., nlpt 2110601, Ilarrltburg, PA 17IZ,&-06UI In the
envelopa provldad.
3. IILOCK C ~ If the notic. Infor..tlon 1, Incorr.ot and/or d.ductlon, arl bllng cl.lll.d, ohack blook ..C~ and oo~l.t. Plrt. 2 and 3
.tlt'orctlnC'l .., .~. l".trt,,,tl"nlll n..1nw. 1;19" ....n <-npl... fln-i ""kllltt ..,.... wIt.. VI''''' .....'~... I".. +to" 'iI~Q'."._ of he)' P!~.,!:!,: ~':. ~~: ~:::!r~::r
uf Will, of thl county Indicltld. Th. PA Olpart.ant of Ravlnul will I..u. an official a"I....nt (Fora REY-15411 EX) upon r,cllpt
of the rlturn frol the Rlght.r of WJ1h.
TAX RETURN - PART 2
TAX COMPUTATION
LINE
1. Ent"r thl data tn. ,ooollnt orlginftllY Willi ..tlblhh.d or tJUld In the ..nner IMhtlng It dlt. of deftth.
HOTEl For II cHlc.dent dying after lUIZ/1IZ1 Acoount. whlc:h th. d.udent put In joint na... wlt"Jn ona (1) y..r of death ara
hxable fully III tran.flrl. Howev.r, thlr,. 11 an 'Kolu.lon not to IMoud U,OOO per tran,'.rel rlgardll.. 0' the vlllue of
the anoount or the nuabar of aocount. hlld.
If . double a.t,ri.k (M") app.ar. b.forl your fir.t na.. In the addre.. portion of thle notlol, the .3,000 I~clu.lcn
alr.ady h.. blan deduct.d froM the aocount balancl a. r.port'd by the flnanol.l In.tltution,
2. Enter the total balanCI of the .coount Inoludlng lnt.,..t .coru.d tu th, date of d..th.
3. The p.roClf1t of the account that II t.)(abl. for ..oh .urvlvor h detar.lnod .. follow. 1
A. Th. p.rc.nt ta)clbll for joint ".It. e.tabU,h.d aot'e thin on. y..r prior to the d.cldant'. d..thl
J DIYIDED BV TOT^L HOHBER OF
JOINT OWNERS
e)(I~111 A joint ....t rlgllt.red
nIY"10EO BV TOTAL NUHIER OF X 100 . PERCENT UMABLE
SURYIVING JOINT OWNERS
In the na'l of the dlold.nt .nd two othlr p.r.on..
1 DIYIDED BY 3 (JOINT OWNERS) DIYIDED B'!' 2 (SURVIVORS) . .167 X 100 . 16.7% (TAXABLE fOR EACIl SURVIVOR)
B. Th. perc_"t tllxeale for a.,.t, oreated within on. YI.r of thl docedlnt'. d..th or aooount. own.d bv the deced.nt but h.ld
In trust for Ilnother lndlvldUatc.) (trlJ,t boneflolarll')l
I OIYIDED BV TOTAL NUHftER OF SURVIVIHD JOINT
OWNERS OR TRUST BENEFICIARIES
X 100 . PERCENT TAKABLE
EM~pl'l Joint aocount r.gllt.rld In the na.a of the d.cldent ~nd two oth.r per.on. Ilnd ..tabll.hld within onl y.ar of de.th by
thl dlcldlnt.
I DIVIDE:D IV 2 (SUR\lIYOR$) .. .SO X laD . 50% <TAXABLE FOR EACH SIJRVIYOIU
4. Th. aRount ,ubjeot to t.x (line 4) I. d.t.r.lned by .ultJplylng the aocount balann. (11n. 2) by thl parclnt taxabl. (lln. 3).
5. Enh.r the total of the dlbts .nd deduction' llthd In Part 3.
6. Tn. ..ount taxabl. (Une 6) it !;t.tarllnld by 'Ub-trllctlng the d.bt. and dlductlont Ill". SI frH the allOunt .ubj.ot to tu (lIne 4),
7. Ent.r the appropriate t~)( rate (11n. 7) a. detlr.lnld b.low,
A. For dat.. ()f d..th occurring "ftlr 6/30/94, tho tal( rat.. for tran.fer. ta spou... are 81 followliI:
1. Date. of nuath on or aftlr 7/1/94 end b.foru 1/1/9S the rate i. 3%.
Z. Oat., of de.th on or aftor 1/1/9S tran.flrs to .pou... will b. tlK.d at 0% tex rat..
Hot'l for dat.. of dlath pfior to 7/1/94 tr.nsf.rt to spou... ar. taubi. at 6%.
B. Tr.n.f.rs to Iln.,,1 da.cenden" InellJdln9 felthlr, Itothllr, .e-n. daughhr, grandchlldr.n, .0n~ln-law,
daught.r-In-low, .tlPchlld and thalr I..ue arl tal(ebl~ at sll( p.rcent (6%).
C. Tran.fer. to all other. Including broth.r, II.tor, uncl', aunt, nephew and nllel are ta)Cable at flftean pero,nt (15%).
D. If you ch.ngl thl tax rate, plUIII Ipeclfy your rllation.hlp to the dlc.d.nt In thl area proylded.
6. Th. aaount of ta)( dlM (1ln. 6) III dltarelned by IIIultlplylng the ftltOOnt ttll(able Cllna 6) by the tal( rate Oln. 7).
CLAIMED DEDUCTIOHS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allowabl. dabt. and d.duction. are d.ter.lned al fol10w'l
A. You legally ar. rw.pon.lbh for pay..nt, or too utat. lub.!.ct tl) adlllnl.traUon by a p.r.onal reprllanhtlvl h Insufflollnt
to pay th. deductIble It"...
B. 'Iou aotually paid the dab" aftar duth (If the decedlnt an<! can furnish proof of paYlllnt.
C. Debt, b"Jnll chJ..d .Ult be itl.luli fully In Part 3. If additional .p.c. 11 ne.dld, Uti plain pltper ,& 112" I( 11". Proof of
pay.ent .ay bl requa.ted by tha PA nepart.ant of Revanue,
TAXPAVER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANV
REGISYER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF' INDIVIDUAL TAXES, TAXPAVER INQUIRV UNIT IN
HARRISBURG AT (717) 787-8327. Toot (717) 772-2252 CHEARIMO IMPAIRED ONLY)
I. , ,
..
",-\
J I ( .
( !
I (
\\
I ,
I i . I 1
"
!
.
~,
.~'
~ IY)
~
~~ ~
~ ~ ~
i"" "~
:("',1
'I: , ~.'~
:".1
,~
?
r~ . ,~
I ~~
~~
i"'\~'
,,~!--_-
~(';"Y,..n
.. '"
,~,', '!- "",'"".,....
,'\1 '."
,"
<- -~i \i\\
..,..,........
;!
I
"
I
,
I
I
I
i
I
I
I
I
I
!
.
u..
.., ~., ~..-
'"
.
r',
p'
~~
GO
......._~..,,___u
.. ........~~Jll
;
j,
"
"
"
"
~
~
-
1
:::
=
~
,
~
==
'1
-
.
1,1 <
l~
"
,
~ ~tt
, ~.
'l
: ,"~. , I
.~- , ""i ,
'. i
!'{
''1'\: ".'
"
,
. 'J r t," ;'
,i' " ,l"~: " ~,
.. ....
II'
, , :1 \
' '-10. ';j ,r,o'
I. ' .,!' '..\
1 : 1!i! ('
I".
... t -,': t' j"-
\'~i
V"
I
,
. ,
~,
",
.'-- .
-r---
~_ ~T~
>:I,
"
,
T
.
)
)
t,'
-
_EOf
MOTICEl
PAVM:NTI
REFUND (CR) I
.
..' ~
;.
To -fulfill tht r.quit...nb of S,otlon, 2140 of thl Inherlt.not and E1t,t, Tlx Aot, Aot 21 of 199'. (72 Pt..
StatiM 91"0),
D,t&Gh the top portion of thl. Nottel and ,ube't with ~our pIYI'nt to th_ Rt.i.t.r of Will. printed on the
rllI,r.. .ld,.
.. Ht<<1 ohlck or ~n'y order PIvlbll tal REOISTER OF WILLS, AGENT.
'A r.fund of . tlM oredlt, whloh WI' not r'qut.tad on the tax r.turn, ..y bl r.que~t.d by c~l.tlnt an "Appllcltlon
for R,fund of Penn'wlvani, Inherltanc. ~~ E.t,t, rIM" (REV-I'13), Appllcltlon. .r. Iv.ll~l. .t the Offlo, of
thG Rlllht.r of Willi, any of the 25 Rlvlnul Dhtrlot OHlcl. or by ClUing the .plcht! Zit-hour an,""lng .trvlOI
~r. for for.. orderln;l In Penn.yl"'anta 1~800.'62-Z050, out,ld, Plnn'Ylvenla and within 10011
H'ttl,burg sr.. (117) 787-8094, TOOl (717) 772~22SZ (Hlarlng Iwpalrld Only),
paJECTtONs, Anv party In Inter..t not .atl.flad with the Ipprai.a-.nt, allowanca or dl.allowanca of deduotlon. or .......-nt
of tlM (including dlloount or Int.r"U II .hown on this WoUCI ..y objitct wUhln .hcty (60) dlv' of rlollpt of
this NoUoe bYl
~~wrJtten protl.t to the PA Uepart.lnt of A.v.nu'l !o.rd of App.al" nlpt. 2&1021, H.rrl.burl, PA 17121-1021, OR
-~.I'(lt1"g to hlv, thl .IU.r dat.r.ln.d at the audU of tho account of the p.r.onll r.pr..antaUvI, Ollt
~~&PP..1 to thl Orphan.' Court
't)fUN-
ISTRATtYE
CORRfCTlOHS,
DII((UlT I
PENAL TV 1
IHTER!STI
f.atu.t .rror. dl.cov.rld on this a....I..nt .hould b. addr....d In writing tOI PA c.part.tnt of R.v.,~,
Bureau of Indlvlou"l TaI(I', ATTN, Po.t A.......nt Ravl.w Unit, DEPT. Z1S0601, Harrltbur" PA 17121~0601
Phon. (717) 707-6505, Sa. pIg. 5 of the bao<<l.t ftln.truotlon. for tnh.rltlne. TaM R.turn for a R..ldant
O'oldlnt" (REV'\501) for an explanatton of adllJnl.tratlvMlv eorraetabl. .rror..
If anv hI( due It paid wUhln thr.. (3) cIltnd.r .onth. aHlr the ac.d.nt'. d..th, a flv. p.rc.nt (SlO
dl.count of thl taM paid Jm allow.d.
ThI 15:< taM IIInflty non-p.rtlolp.tlon panalty It cOIIputld on the total of thll t'M and lnt.r..t ......Id, and not
p.lr:! blfore Janulry 16, JC"6, thl fit,.t day If tar thl und of thl t.x a.n..ty p.rlod, Tht. non"partlolplUon
pen.lty 1. applalabll In thQ .... .ann.r ~d In the the .... ti'l period a. YOU would appa.l thl t.x and tnt.r'lt
that ha. be," .......d a. indle.tld on thl. notlcl.
tntl"ut 11 charged blllnnlng with flr.t dlY of dIJlInqu.ocv, or l1inl (9) .o"~hll and on. (1) d.V
frOll thl d.t~ of d'lth, to thl d.t. of PIVftent. TII(.I which ble", ~lJnqu.nt b.for. Janulry 1, 19.2
bear int.r..t at thl rlt. of .IM (6Y.) PIl'CMtt plr InnUll ollJeullt.d at . d.llv rlt. of .000164,
All t'HII Whioh tt.CI" delinquent on or afbr Januarv 1, 1982 will bier in~.r..t It I rata wh1ch will vary frOll
oalend.r y..r to caland.r ya.r with th.t rlt. ~ounc.d by thl PA Dep.rt.ent of R.venue, ThI .,,110abla
Int.r..t rllt.. for 1981 through 1997 Irll
V.lr tntllra.t Rat, n'llv Inhrut fl"tor V..r In~are.t Ratl Dally Intera.t FlHltor
1982 20Y. ,000548 19B7 9% .000247
19U 16% .000\38 1988-1991 11Y. ,000101
198" 11Y. ,000101 1992 9% ,000247
1985 15% ,OOOlS6 1993~19l)4 7Y. ,000192
1'" 10:< .000t74 1995~ 1997 'IX ,000247
--Jnterut I. a.lculItld .. follo-.JlIl
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Anv Notle1 h.uld aftlr tilt! hlC bJlcoI.. dallnqulnt will ,.,flut an Intlr"t elltlul.Uon to flft.ctn (IS) dlY'
blyor,d thl natl of the u.......nt. If pay.ant It e!Qdl attar tha Intar..t COltPlIt,Uon date ,hown on thl
Natiel, IIddltlonal Intl,...t IIIl1.t ba calculat.d.