HomeMy WebLinkAbout97-00449
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Kathleen Pluntl
433 SPRINGHOUSE ROAD
CAMP Hill, PA 17011
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COMMONWEAt HI or Pf.NNSVt vANIA
DfPAR1MI:Nl OF RrvtNuE
BUREAU Of INOIVIDUAt TAl(lS
DEPT. Z8Uil!)!
HARRISBURG, PA 11\28-0601
/5.. I ~ I '- 1.-1
'*' L' IN~ORMATION NOTICE
AND
.. TAXPAYER RESPONSE
U~'lI;1 II IH 0."1
-
1\
FI~E
ACN
DATI!
7") 1/1/(/
NO. 21' (, ..
97117109
04-16-97
EST. OF EDNA H BRANDMAVR
5.5. NO. 322-10-0913
DATE OF DEATH Q2-20-97
1.11 1'111':' /1 :'1 ',1(1 COUNTY CUMBER~AND
TVPE OF ACCOUNT
o SAVINGS
!Xl CHECKING
o TRUST
[J CERTIF,
KATHLEEN PUINTI
433 SPRING HOUSE RD
CAMP HILL PA
ell
17lttllll,
'(
I-'l\
REMIT PAY"ENT AND FORHS TO,
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
HARRIS SAVINGS BANt< h81 provldld thl Oepart"lnt with thl Infor.aUon Ihted below which hflS bun Ulld In calculating thl
potential tal< due. Thllr r.cords Indlulltl that nt thll tJnth of thl f1b(lv, dlc.dent,you Wlrll II Joint ownllr/hellllflchry cf thl. acoount.
Ii yoU f..1 this Infor.atlon I. Incorrect, pi.... ubhln wrlttln carr.bUon froM thl flnt:lnolal In.tltutlon, IIttach a COpy to tnll forlll
IInd r.tu"n It tn thll "bovI IIIn"rlt.l!. Thl. /locn'lnt Iii tllll<,lthl.. In 1IIt'l\or,hmntl with Ihtl TP'lhtlrltIllMt-. T." I "'w.. nf t~lf1 r:nMIIl""w,,"lth nf P"nn'lv1u."I'l
QUlltlonl ~ey bl enlwlrad by ceiling (717) 787~aS21.
COMP~ETE PART 1 BE~OW . . . SEE REVERSE SIDE FOR FI~ING AND PAYMENT INSTRUC1'IONS
Acccunt Nc, 10-00008119 Data 04-12-94
Eotablhhod
Account Bohnco 6.851,22
Porcont Taxable X 50,000
A.ount Subjoct to Tox 3.425,61
Tax Rota X ,15
Potontlol Tax Du. 513,84
PART TAXPAYER RESPONSE
[!] [FAiLUrU! TO ARSPOND WILL RI!llULT ,~ AN OFFICIAL "'TAX ASSESSMENT BAseD ON THIS NOnCI
A. [J Thl ebova lnforutlon and hl< dUI It corrlct.
1. VOU I"IY choota to rOll/t payMent to thl Rlghtllr of Wllh with two cOl=du of thil nctloa to obtain
1'I clhcount or avoid Inhrast, or you lilY chl.ck bOll "A" and rltul'n tllh ;,otica to tha ~lIglltar of
~llIs and &n official alUUlllent wIll be lllued by the PA O,,,.rt"lnt of Rav.ml."
To Inlur. proper crldlt to your lIccount, two
(2) copl.. of thh notlcl IIURt lICeo.pany your
pllyllllilnt to tha R.ghter of Wills, "awe chick
p!lyeblo tOI "Rllghter of Willi, Alllnt",
NOTEl 11 ta~ PII:,/'ll1tt arl ude wlthJn thru
(1) tlonths of the dlclldent" dati of death,
YOU .ay dlduct II 5% dltoount of the t.~ (fUll,
Any lnhtr I hlnce till< dUll wi II bllCOIIII dlllnqulnt
nlntl (I)) lIIonth!t Aftlr th. tlftt. of de.th,
l- CHECK J
ONE
BLOCK
ONL V -
II, 0 The l'Ibove unt has been or will bl reportld and \&:0: paid with thfl Penntylvt\nla InherlhnclI T,,:o: retur\!
to be flllln by the deelldent'. rllprlllentetlve,
C. 0 The above Inforl8tJon II Incorrect IIndlor dllbts and deductions wllre paid bv YOU.
You Mutt co.plet. PART ~ and/or PART [!J below.
If you 1ndicah a diU_r.nt ~V~~sht. your-
r-.latlonshlp to d.c.d.ntl .-----_____
PA
OFFICIA~ USE ONLY 0 AAF
D~PARTMENT OF REVENUE
PART
~
lAX itt: fUKN . c;\l"~\lIAHUN
lINE 1, Data EstobII.hod
2. Account Balanoe
5. Paroent T.~able
4. A~ount Subj.r.t to Tax
S. Debt. and D.duotlon.
6. AMount Taxable
7. Tax Rate
8. Tax Du.
PART
[!]
DATE PAID
~__I
U' IAA uN ~O!Nf/1KUSr A~C;OUN1S PAD
I q'(2-'Yjt. I
2_~~-k:i::7.- 2
~_~.1.3,~~. 6/ :
,
S !i ,"
6 6
7.ll.. '2" _ 7
rJ>.;1.,~S:7"1' ~ ~" ::.$/'1'5. ?$ 8
DEBTS ANn DEDUCTIONS C~AIMED
-
"
__.~,..t,
-
--
PAVEE
DESCRIPTION
AMOUNT PAID
~
.
"- .....
-r
TOTAl. (Enter on Lil'l. 5 of Tax COMPutation)
Undar p.naHi.. of p.",1u,.y, I d.cl.,.. that the fact. I
cOMpl.to to the ba.t of .y knowladg. and bali.f.
~/u-, ~~;
1 AXr,;~NATURE
h."a reported above are tl"'u., cOl"'r..ct
HOM~___L7IV 7~ 3 '11~ 7
WORK ( ) S~
TELEPHONE NUMBE
and
COHHOHW[At Ht Of Pl:NNSVl VANIA
OEPAFltHfNT Of Rf:VfNUf
RUREAU or INlJlVlOUAl U)([S
UfPT, UIO&OI
ttARRISIlURO, PA 111la-0601
is I ~I. ~
.' ~NFORMATION NOTICE ! FILE
AND I
TAXPAYER RESPONSE J.ACN
DATE
IU.lliH u ,,_ a.tu
f\
NO.21 ,In. '1'/(1
97117110
04-16-97
-----_.
EST, OF EDNA fI BRANDMAYR
5.5, ND, 322'10-U913
. n~TE Of DEATH 02-20-97
".ii hlli'?l ['1 :COUNTY CUMBERl.AND
TYPE OF ACCOUNT
[I SAVINGS
ril CHECK ING
[] TRUST
[I CERTIF ,
KATHLEEN PUINTI
433 SPRING HDUSE RD
CAMP HILL PA
CI"
17Dl1Cu! !
1/\
REMIT PAYMENT AND fORMS TO,
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
HARRIS SAVINGS I LOAN hilt provIded the nepftrtllllnt with the JnfOrlllfttlon listlld below which hal bun uud In calculating thll
potent hi tal( dUll, Their rllcorll. IndJcfttll thftt ftt tho doath of thll IIboVII dMlld,mt. yoU woro II joint own6r/berHlflclary of this f1ccount,
If YOU felll thh Inforlllfttlon It InoorrlHlt, pleau obtllln written oorrllotlon fl'1/11 thf, llnanclol IlHltltutlon, nttft(11-t ~ COpy to thl. Inrll
......1 .."tl'f,' It to tnI"' "bo'I" IIddrtoQf Tlllt "~":HHJllt Is toy-able In :!t',(:Q~dr<nNI tlltt- tt,.. Ir,ht:rli 'r't Tt. I.~W" of ~~,:.: ('''~''!Jn'l..u!~11 nf P"r'IH,'I''''nt..
Quettlonl flay b. anlwtlred by COiling (717) 787-6~Z1,
COMPLETE PART 1 BELOW M . M SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Acoount No, 10-00008119 o.te 04-12-9',
e"tablish.d
ACClO~lnt 8.1."0.
Pero.nt Taxable
A~a~mt Subject to
Tflx R.t.
Pot~nti.l Tax DUA
K
25,172,99
50,000
12.586,50
,15
1 ,8in, 98
To In.uro prOllllr crodl t to your account, two
(2) coplu of this notice IIUlt Ilccollpany your
p"Yllont to tho RlIolslflr of Wills, Hak. chock
pllyablo tOI "~lIglster of WJIh, Agent",
K
NOn.: If hIli payMenh flrlll Made withIn thrQQ
(5) months of the decodllnt's date of dsoth.
YOU moy deduct 8 ~:I. dlu;ount of the tal<: due,
Any InheritAnce tl!Jl due will becolIIQ delinquent
nlnll (91 months 8ftQr tho elatu of death.
Tax
PA~ T~XPAVER RESPONSE
m [FAii.URE T~!I!SPONII WILL RESULT IN AN OFFICIAL T~~ ASSESSMENT BASED ON THIS NOnC!
A, 0 Tho above InforlllllUon end ts>! dWil is corrllct.
, l. Vou 11<'1:1 choose to re.lt pfty"ont to the Rogister of Wills with tI,o capItis of tnls notice to ohtllln
a dJuco\mt (1r 8vold Inhrest, or YOU may chock bOI( ..".. rind return this notlCII to the Reghtor of
Wills find 8n official <uceUllent will b~ issued by the PA DQPllrtnl4lnt of Rllvenllll.
[- CHECK ]
ONE
BLOCK
,. ONLY
B. 0 Tho f1bo\lQ Asset hiSS b'ltin or will bill rI'Iported and tal( paId with the Ponnsylvanla Inhllrltance hili "eturn
to be fHnd by Hie deciRdent's rllprufumtatlvll,
C, M Thill abo\lll lnforlllatlon Is Incorroct and/or elobt!; nnd dlldllctlonll werll Plitt! hy 'lOll.
,,!.A.! VClU M~,st cOlllplIIte PART [~1 and/or PAIlT [~J htalow.
If you ind1cate a different 1~~ .~at., pl..s. state your
r.lation,hip tn dec:.ad.n'( I _Dp3/...LiLtfT"r;~
PART
[3J
fAX RETURN - COH~IUTAH(JN
LINE I, O.t. E.t.bllshod
2. Aocuunt Oalanoe
S, P.rc~nt T.xable
4, Alnoun~ Subject to 1'5X
5. Debt, and O.duot~ons
6. A~ount Tax.hl.
7. Tax Rat.
a. Tax Due
~ ~~i., '::5!i.. $7(7.
'-r-- OFFICIAL USE ONLY 0 AAF
PA DEPARTMENT OF REVENUE
ACCOUNTS PAD _.
1
2
3__
4___
5
6 -~
-
OF ) AX tIN JOIJjT/TRlJSI
1 tf- -/.1:. . '1 If
2 J -;L'5'. / '1:t. . '1'1
3..ll. 50 ~"!
4 .$/~.5Yt, .;0
5
6
7
8
--.
-
-
~.
--
1__
PART
~J
DATE PAID
-=1
8
DEBTS AND DEDUCTIONS CLAIMED
~ I...........
PAYEE
DESCRIPTION
AMOUtH PAID
-~I~
TOTAL (~nt.r on Lin. 5 of Tax
COMPut.tion)
.
Und.r p.n.ltle~ of perjury, I declare that the f~ct. I
oOMpl.te to the bDst of lilY knowledge .md belhf.
TAXP~~~Et0~ '
-
PURPoSE OF
,..OllCE:
PAVMENT I
nEFUND (CR) I
~ ~l
r..)O
To flllflll th" rQqyJre",,,"h Gf Section 2140 of thl Inheritance IJnd Eltat.-T8-)(_~Qt. Aot 21 of 199!L (12 P.S,
Seotion 9140).
Detaah the top portIon of thlD HotJ~e and lub.lt with your puy.ent to the Regl'ter of Willa printld on t~
r.....r.. ,td..
0- Make chick or .on~y order pftvabl. tal REGISTER OF WILLS, AGENT,
~ "..funtJ of II lIll crldJt, which was not rllquuted on the tall return, May bl reql.lutld by co.tlphUng an "~ppl1catlon
for Refund of Pennsyl\lllnh! Inn.rltance 1lnd Estate T8K" (REV-U13L Appllcatlonl are al,lal1abl. at the Office of
the Rlgl,t.r of Wills, any of tho 23 Revenue OJltrlct Offle,. or by callIng th. sPlclal Z4-hour an.werlng ,"r\l108
nuMber, for forlll ordlrlngl In Pllnllliyll,lanla 1-800-362-20S0, ouhldfl Pennsyll,ltlnla and wIthin local
Harrhbl.lrg IIrea (7171 181-8094, TDDl! ('1171 nZ-Zl52 Olearlng IlIpalred Only),
OBJECTIONS: Any purty In lnt<llrest not satisfied with tho appr-lIhlllllnt, tl1lowllncll or d1Ull10WQnc41 of deductions or asteulllnt
of tall (Including discount or Inter-lUtl tIS !Ihown on thIt Hotlcl lI'IIY nbjact within sbcty (60) day, of recelpt of
thIt NoU!;.. b~:
~'wrJthn protost to tho PA DlIpllrtlllllnt of Rovenllll, 80ard of Appuls, Ollpt. Z81021. HlIrrlsbur", PA l11Z8-10ZI, OR
~-Clhctlng to have the Mfltter detllildnCld nt the audit of thl llCCO~)nt of thl flllrsontll rlProunhtJvs, OR
~wapPlIal to thil Orphans' Court
AO"IN-
lSTRATIVE
CORRECTIONS I
DISCOUNT I
PENAL TV:
INTERESTl
Factual IIr,O"1 discovered on this alUUilllInt Ilhould be addrlllsed In writing tal PA Depart.lInt of Ralllnu.,
Bureau of Individual TftKU, AIHII POlt AUIUllent Revlaw Unit, aEPT, 280601, Harrisburg, PA 171Z8.Q601
Phonl (717) 7.87-6S0S. S.. ~l'ga 5 of thQ bookh,t "Instructions for Inh.rl\lln(lIl1 Tal( Return for a Ruldlnt.
C.codent" (REY-1501l fOi' l'In IIKpll1nl'tUon of adlllnlstrl'ltlvlllh corr.abb!. .rrorll.
If any taK d~,. Is paid ,dthJn thrll. (3l cal61ndar Illonth. afbr thll decadant'. death, a flv. parcent (5:0
discount of thll tall paid i. allowed.
The 15;: taK alllnuty non-plIrtJclpatlon pllnalty Is t:Ollp~,tlld on thll total of thl tlIl( and Inter..t auened, and not
paid befor. January 18, 1996, the fJr"t day nfter the lInd of the taK alllna.ty perJod. This non-participation
pen.I ty II appaahbh In the u.e lIanner and In thlll tho SlUlI1 tho per lod as YOU wO~lld IIPPlIlll th. tall and Jnter..t
that hall been Il,usntl 8S I"dlceted on this nothle.
Interolt 11 chargeu beglnnlnll with flrtt day of dtlii,.,quency, or nine (9) lIIonth. and !In. (ll day
frail thl aate of death, to thl dat9 of paYMent, TaK" which beoa.e delInquent blfore January 1, 198Z
bear t"terllst lit thl rlllt. of slK (6i;) pltre.nt per tlnnUIiIl calcuLahd at R dttlly rate of .000164.
All tax.. which bellllllQ dlilllnql.lant on or IIftar JltnU'!lry I, 1982 will bear Int.r..t at It rata whloh will vary froll
elllendar Yllar to cnlendar YOllr with that rate I'lMnnuncod by th. PA Depart.ont of Rllvenuo, Thll "ppllcaole
lnterast rate. for 1982 through 1998 Ur~l
Vaar Interelt Rata nltll~ Int.re.t flit tor "'1IBr- Inturll.t Rahl Oaily Intlrut Factor
195Z 20% .OOO!i48 19ftl 9% .01lOl41
1981 16;( , 000(1~8 1988-191H 11% ,000101
1964 11% ,000501 19'il2 9% ,0002"1
1985 13% ,000H6 1995-1994 1(. ,000197-
1986 10% ,000274 1995-1998 9% 000Z41
w.lnhrllt Is calcuhtlld .. followli:
INTE~EST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINqUENT X DAILY INTEREST FACTOR
--Any Notlc.\uued aft",' the taK bocollal d,l\nquClnt will !"eUect an Inbr..t clrlcl.ll11tlon to flft..n (IS) day I
bt'llond ttlll dah of the lIu.....nt, If pay...,.,t Is lIedll aft'I' the lnter..~ .;ollputatlon dat. .hown on the
Notlta, l'IddltJonal Int.ro.t AU.t bl clllculahd,
PURPOSE OF
NOTICE I
PAVHENTI
'<:t
l/,' ~'~{~
;.,:1
'F'
/~/! I .
.:";: ;';)
UtJ
To ,ylflll thl r.qulte.lnh of Seotlon 2l~O of the Inhlrltlncl and E.tate Ta)( Act, h\ 7.1 of.\995, (72 P.S,
',(jtJon 91~O)'
D,t,ch th, top portion of this Notlc, t4nd .ub.1t with your paY.I"t ta U,. RISlI.tlr of Wlltt printed on thl
rlll'r.e .Ide.
H Hak, (lh.c~ or lIton.v ordlr payabh tOI REOIS1E9 OF WILLS, AGENT.
REFUND (CR): A r~fund of " tl)( crldlt. which WI' not r.quI.ted on thl ta)( return, .IY be r,quI,ted by qo.pletlng an "Applioatlon
for R,fund of P.nnlvllllnla InherUanol and Eltatl Ta)(" HtEY-IlU). Appllcatlonl arl I"allable at thl Offlol of
the Rlght,r of Willi. IInv of thl 2S R.".nu. Dlttrlot OHio.. or by calling the '.p.olll 24-hour Inlwarlng ..r"loI
nUJllber. for far... ordtrlngl In P,nn.yl"anll 1-800-362-2050, outsld. p.nn.vlvanla find within looal
Harrhburg .r.. (717) 787-8094, TOO' (117) 772.2?S2 (Hearing IlIIpalrtd Only),
OB.JECTlONSI Any p.rty In int.r..t not uti_fl.d with the appr.II...nt, allowano. or dlullow.nol of d.d\lotlon_ or au.....nt
of taK (jllc1udlng discount or lnter..t) 81 .hown on thlt Notlo.. Illy objoot within SiKh (60) days of "Cllpt of
this Notlc. bVI
uwrlthn prot..t to the PA Oepart...nt of Rlyenu.. Board of Appult, Dept. 281OZ1, Harrisburg, PA 17128-)021, OR
--.lIctlng to ha". the .atter d"t4tr.lnld at the lludlt of the aocount of the plrsonal repr"lntaU"., OR
--app..1 to the Orphan.' Court
ADttIH-
ISTRATtYE
CORRECTIONS!
DISCOUNTl
PENAL TV:
INTEREST 1
~ll)tual errors. dlscoyer.d on thlt n......nt .hould b. addr....d In writing tOI PA O.part...nt of Rlv.nu..
Bureau IJf Individual Tall", ATTNl Post A..us.,nt R."I.w Unit, DEPY. Z8060l, IIl1rrhburg. PA 17128-0601
Phone (17) 181-6!.05. S.. page Sof the bDoklet "In!lltructlons for Inheritance TaK R.turn fcr a Re,ltle"t
oec"d"nt" (REV-ISO}) for an Ixplanatlon of IId.inhtr.tlveh oorrectabh Irror..
If any talC 1u, Is paid within three (3) <lalender .onth. after the dl~ld'nt's death. a flYI pl/'cent nil)
dltQount of the ta)( paid I. aUow.d,
Th. JS% ta)( ..ne,ty I\(In-parttclpatlon p.nalty 11 cOflput.d on the total of thl talC and lnttrlst a......d. IInd not
paid before January 18. 1996, the first day after the 4tnd of the tllK tllln..ty periOd. Thl, non-partlolpltlon
penalty 11 appel!llabl. In the .811. lIann.r <<rId In th4 the .... ti., p.rlod a. yoU would applll the tlUC .nd Intlr..t
that 1'111 b..n .......d It Indlollt.d on thil noth:..
Inter..t 18 ohargld blglnnlng with fir.t day of d.linquencv, or nln. (lJ) IlQnth. and on. (1) day
fro. the date of d..th. to th8 dllt. of pay..nt. TalC" whlch bloall. delinquent bllfor. JanulrY \, 1912
bur lnterolt .t the ratl of .hI (6%) pero.nt p.r annu. calculated at a dally rat. of .OOOI6ft,
All talC" which blc:e.. dellnqu.nt on or after Januarv I, 1981 will bear Inter..t at a rat.. which .,111 Yllry frOIl
cullndlr y..r to oftltndar yur Nlth that rat. announcld by thl PA D.p..rt...nt of Re".nu.. Th. apPlicable
Interut rntu for 1932 thrQugh 1998 ar.l
V.ar lnt.r..t Ratl Oally 1nt.r..t Factor
Vllr Intllrut R.t. Ually Internt Factor
1987 9% .00021t1
1988-1991 11% .000SOI
199Z 'X ,000241
1993- JlJ'~ 1% .00019Z
19950-1998 .X .000241
1982
1985
19$ft
19115
19&6
- - Inter"t
lOi(
16i(
111:
151:
10%
I' calculat.d a.
.0005048
.00D4?6
.000301
. DOD3S6
.0002'4
follow"
INTEREST. BALANCE OF TAX UNPUD K NUNSER OF DAYS DELINQUENT K DAILY INTEREST FACTOR
--Anv Notlc. I..ued .ft., the talC b,oG"'.' dlllnqu.nt wlll refllct an Int.r..t oaloulatlon to flUII.n (lSl da~'
b.vond the date of the a....III.nt. If pay.ant I, .ad. IIfttr the lntlr..t co.putltlon data .hewn on the
NoUe., additional Int.r..t .ust b. calc\llet.d.
GENERAL INfORMATION
1. fAILURE TO RESPOND WIll RESULT IN AN OfFICIAL TA)( ASSESSHENT with AJ'pllollble Inter../. bl'l1I4d on InforM.tlcn
lubMltted by thu flnancia! InstItution,
Z, Inh.rJhmcI tl:lK bQCOIIIU d,J1nquunt nlng lIIonthl oltto,. the llfl(:gchmt'fi chltll of dOllth,
), i\ joint 8(joount Is hlltalll, .v." thoulltl ttls dlllQdont'1 nrlall Will odded ftl II ""~ttrH of tonYlnlMe"
4, ACll'lOUFlh (Including thou hlld b(t~wlllln l)lllusnc! rind wlfol 'oIhlt;~l tllo {hIGldant put In joint nRIl.. withIn one yllla.. prior tll
d..th are fully tlll<lllJl" tiN tnln,hre.
S, Accounh 8Iltllbllsh,r1 jointly botwtllln 11l1lull/ld Ilnd wlh "Me \hlUl onl \'IHtr prior to denth lira not tr.linbl..
6, Aooounh hold by II decade"t ''In trust (or" nnothllr or othe!'1 lire tlll<ahllil 'ully,
REPORTING INSTRUCTIONS
PART
1
TAXPAYER RESPONSE
1. BLOCK A - If tht! Inforlllutlon lint! cOMputation ltl ttlQ nollo. oru corrllct And ded~f<ltJon. flrllMt b.ing Olllfll.d,- place ar.-"X"
11\ block ..." of Pl!lrt 1 of tho "hll(pn\lRr RurJOn.~" 'ulctll')r\, Sign two cop Ie' nnd lub.tlt thl. with your ..h.ck 'or th.~.ount of
tel( to the RIgllltar of Wllh of thQ tl;Junty Indh::llhlCL Thll PA [).pltl'tunt of Rllvenue will IlIu. an cHiolel e.......nt
(forll RElJ-\548 no upon ruclIlpt of tho r.turn froll tho RII"lllter of Will!.
l, BLOCK B " If the flSI'lllt spoclfhd on this notice IllU bun or will be roporhd and tal( paid with the PennlYlvania Inherlhnoe
T81( RlIturn flied by the dGC't(jQflt'~ ropr09l1nt/'lltlvlI. plHce an "X" in bloc:'-, "B" of Part 1 of 'hll "Tel(pey.r R.spon.... ..aUon, Sigh onll
COpy find "eturn to tho PA [)optlrtment of RnvGnu9-, Fourenu (If IndlvldulIl TlI>lOWI Dllpt 28060il t1f1rrlllbur;, PA 171Z8'0601 In till
envelope provided,
5, 8l0CK C ~ If thCl notice Inforfllat1oh il Incorrect lind/or deduotlon, fire being olahuld. chflck ldoClk "C" find cullt,.let". Partl Z and 3
l'":,'ort!!,,o:l t,., thf> lnd..uc',~~r,; tlfo,(1
of Wllh of thll county IndJclltflcl,
of the return fI.o/ll tho Reg1ster of
~l:J" ~"'~ ::;:,,-'\':'(I" ~n ~1.;~'r.Jt t:,:):~ with ~':I'J~ ::hJ~!' :~, t!iO ;;;:'tlo~m~ ~, b;; t:~,,:;;t;:.:. t: t'"l':l f'~;b~'Jr
The PA [)epartlll8flt of Rllvenuu will luue fin oHldai flUIUMent (Forlll REY.1548 EIO UfJon rocllpt
Wills,
TAX RETURN
PART
2
TAX COMPUTATION
1I~
1. Enter
NOTE:
th, datil the account orJglnnlly was utflbl1shocl or tltlocl In the lfIIilrl/ler ">tlsting !It dlltel of duth,
for a dec.dent oying after lUIZl6l: Accounts whlch thll dllcoder'lt put in joint f\fI!II1II wlthJn ona (1) y.er of death ar.
tnltab'tll fully III trllnshr!, Howe""f, therQ Is on "ltclulJon not to fl>lClllld $3,000 per trans'oru regardl... 0' the value of
the accourt or thl! mtllber of Ilccount! held.
If a double 1I1terhk (":>I) afllltSrl bllforo your first n8111U in the addross portIon of this notice, the 11,000 oxclusdon
alrllad~ nas bllfln rJ"ducted frOM the aO(lount balance 8S reporhd hy ttlO financial Instltutlcm,
2. Ent.r th. tohl blJhncQ of the occount Including Inht'Dst accrued to thft :late of dllath,
3, Th. perc.nt of tl1. account thllt h tllxnble fOl' each survlvJr hi deler..lned as follow':
A. Tha pllroent tS>lllbJe for joint l'Iuets established ",ore thlln unll ye"r prior to the decodllnt's delltht
DIVIDED BY TOTAL NUM8ER OF
JOINT OWNfRS
E~allplel A joint as..t regJstered
[)II/TOED 8Y TOTAL UUH8ER OF X 100 .. PERCENT T^XABlE
SURlJIVIN~ JOINT OWNERS
In tho mUl. of thll decedent find two other PUSClnl.
1 DIYIDED BV 3 (JOINT OWNERS) DIVIDED UV 7. (SURVIlJORS) .. ,167 X 100
16,7% (TAXABLE FOR EACH SURYIlJOR)
B. The percllnt h'l1(!lbJe for PlU"ts created .lithln onu year uf tile deoadent's denth or account. owned by the d,cGdllnt but h.ld
In tru.t far another JndJvldul'll(s) (trust henllfJci8rI8l):
1 OIIIIOED ftV TOTAl. NUHBER Of SURVII/ItlG JOINT
OWNERS OR TRUST BENEFICIARIES
X 100 .. PERCENT TAXABLE
E)(8ll1ple: JoInt flcem,"t r,,~htored In the nalle o-f tho dealldllnt and two otho" parsons and uhblhhed within one yur of diolath by
tho dQ~lIdlllnt,
1 DIYIDED 8Y Z (!iURlJJlJORS) .. ,50 )( 100 50% (TAXABLE FOR EACti SURlJI!JOR)
'l. Th. Mount lubject to hI( Cline 4) is deter_lned by MUltiplying the Ilccount bahne. (line Zl by the plrollnt taxable (line 3),
5, Ent..r the total of tho debts lInd deductIons Ihted In Part 3,
6'. The .aa-unt te>lllb1e Olne 6) Is deterllllned by 'JubtrllctJng tha th~bts end deduction. 'l1ne 5) frOM the alllount lubj.ot tota>l (lIn. 4),
7, Enbr the appropdah tII)( rfltlll (line 7) 01 deterllined beinl!.
.. ror dllt.1I ('If death occurring aftar 6/:'10/94. the tfl~ rntu for transfers to spou!e. ur. lIS follows I
1, Datu of d&,-,U\ on or I!Ifhr 7/1/94 nnd before 1/1/95 the rate Is 3%,
Z, DlItn 0-1 dflath on or afhr 11l/9S tnm,fers to t:POtlSflli will ba h>led !'It 0% tft>l rftt~,
Notel For dlltu of duth PI' Jar to 7/1/94 trnn!lfen. to ypOlf.ilIIi lire taxuble at 6%,
B. Trantfart to Ilnnl rtes(;enclants Inc.\udlnlJ fltther, "'other, aon. daughtllr, yrandchll.Jren, lon-in-101W,
daughter-In-law, It.pehUd nnd theIr Issue bre hXl'lbla lit $11( flQrcant (6%).
C. Transfers lo lIll other, Jnoluc!Jng brother, sistor, uncle, U~lnt, nephew IInd niece nre tlI)(abl. at fifteen perce"t (15%),
D. If YOU chllnQG the ta>l rate, 11-1&Iue specify your rellltlonShlp to thQ decedent In the aru provided.
8. Thll lII.ount of tax dUI (line 8) h deterlldned by llultlp\Ylnll the a,"ount ht>lfllllll (lIne 6) by th" tllt>l rrlte Cllne 7),
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allowabla debt. and chductlons !'Ire deterlllned lIS follows:
A. You ttlillfllh lire ruponsiblo for pny.ant, or the .stnh SUbject to ad.lnlllrllt\on by a pllrl,1nn1 reprasentlltl",e 11 Inluffiolent
to pay the dedutt1bh iteM".
B. Yau lIilltUflih paid the debts lifter death of the dllcadent nnd efln furnish p,'oof of pltYllant.
C. D.t>te blln; ol.hled IIUst b. Itolllzlild fully If'! Part 5, If ndd1tlanlll .pltce h nuded, un pll'lln pllp.r l\ I/Z" >l 11". Proof of
pa~M."t Il11Y b. requested by the P. Dflpart.enl of R~venue,
TAXPAYER ASSISTANCE
If YOU NEED FURTHER INFORHATlOtI OR AS,SISTANCE, CONTACT ANY
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNI,. IN
HARRISBURG AT (7l7) 787-8327, TOOl (717) 772-2252 (HEARING IMPAIRED ONLY)
GENERAL INFORMATION
1. FAILURE 'TO RESPOND WILL RESULT IN AN OFFICIAL lA)( ASSESSMENT with IIPp11Clatl11t Interrllt b8..d on InforllUltlof\
lull.ltted by tho flnnnr.lal Institution,
f, ~nharltrIlnC. tal'l boeDII.. dollnqlJltnt nlt,. lIIonllll 11ft.,. thll docodont'. lintel of d,,"th.
l. A joint account I, tflxable evon though th, deCRdent', tlltlll' Wftt lidded n. II IIIlltt~r lIf con".nl.nol.
4, AC)(IDUrlt. ('"chiding tholll ~I.ld bohlfUlf\ hUlhtlflfJ Md wl'llJ I wtlllih tho CIlUlPdo"t put In joint nail.. loll thJn an. "81\r pr lor '0
do.th ar. fully tONable fill; 'Iran.rlTl.
S, ~(Icourlt. ..tablhhod Jointly betlol.." hu,ulr.ru' IlIId wlh .wr. ttl~,\ on. '1ur prior to dlllth Of. not hlleablo,
6. i\(lcollnh hold b.,. It doced.nt "in tr~llt 'or" lInothor or olhln Of. tllwllblo fully.
REPORTING INSTRUCTIONS
PART
1
TAXPAVER RESPONSE
1. BLOCK '" ~ If th. Inforrll!l\1on 8ncl co~putlltlor'i !n thn noth;:Q ttrCl uorrllct IInd dClduotlon" It,.. not being chllHdl phQtI In ")("
In block "An of Pllrt 1 of tho '-'ToxplIYu r~luponu" spdlon, SIQIl two coplu And Ivb.1t th811 with }'our en81lk ,or tho I!lllount of
~llll to the RIIIII/lt"r af .11115 of ttHI county !ndJCllhllL The PA Ollpllrtllltlnt of RlllllnulI wilt lu,u. an offlclll Itu...."'.nt
(For. RF.V-l!i48 D(l upon reulIlrt of tht! return frOIll tile Reglshr I)f ..Ills,
OZ. IILO~I( B - If thll Illlet sllllclfl.1I on thlt notlen 11M hun or- will be reportan and t!'lle paid with tho Pennsylyanla 'l"h.rltanQ8
Tal( Return flhld hy the dQcadant'1I reprUltntntlv8, pllHlII an "X" in hloClk "!I" of I'lIrt 1 of the "lupIY.,. R..pont." ..otlon. Sian on.
copl/llnd r.turn to tll" PA Depart",.nt of RaVQ/1UlI, 8\JrftllU of Intllvldunl Tax.., O.pt 280601. t1arrhburg, PA 111l4'0601 In the
.nvelop. provided,
1. IIlOtK C M If the rlottce In'orll8tlon II Im:orrect rand/or dllductlons IIr. b.lng chdllltd, chock blook "e" IInd co.plet. \1l1rh Z and 3
"fwordlno to tho Instruct I 'inS balM!, SlIm two top\la "otl IUblllt th.", wIth vour Chlllk fnr tho "Mollnt of tAX PiIlYllbl. to th. Reglst.r
of tHUs (If the county indlClltod, The PA IlClfoltrhumt of Revenuo 101111 tU1II1 IIn official assUllltnt (for. R€l,I-tS41 EX) upon rec.lpt
of tho return frulI thfl Ro"lltllr of Wills,
TAX RETURN - PART
2
TAX COMPUTATION
LINE
1, Enter
HOTEl
the date the 8CCOUl\t orlnJt\lIlly wtU eljt!lbll~hecl or t1tlucl In the IIIInnor oxl,tJnlJ !It d8h of dallth.
for It docodf\nt dying alter l?llU82: ACOOlmh whIch thll dllcndllnt put In joInt nfllllU within one (11 'lIar of death ~rB
to)(aLhl fully I'IS ~rllnsfllrl, !lowQvar. th.re Is !'In exclusion not to CIltcood B,OOO pOl'" tr8n,f"r08 r.gard1... of tho volu. of
the l'lccount or tho fIlJllb.r of at)oounts hold.
If l"l doubl. utQrhk (NN) ItPPQfilrll bllfor'. YOllr first nl!lMe In thll flddrllu portJon of thh notl/;a, tho n,ooo excluston
alr.ady hilt be.n d,ductad froll thO! ttCCol/nt b!t18nce fI'I rllportfld by the flntll'lcJal lnstltutlon.
2. Ent.r the total baloncfjl of thlil flccount Including Intofest 6ccrlllld to tha dfltO of dll!lth,
3. Th. por-cant of the acco~mt thtlt is hXllb19 for (!Itch survivor it deter.dned 81l followl'
A. The rtllf'cent t&x"hltl fot" joJnt aS5l1t! .stllbllll1od flora thlSn on~ yft!lr prior to the dllcadent', death:
bIIJIDtO 8.,. TOTAL NlM8EN Of DIIIIOEO BY
JOINT OWNERS
Exltltphl A joint tlliSllt rlllghtllrgd in thQ nnlllll of
TOTAL NUMBER OF X 100 PERCENT TAXABLE
SURVIVING ,JOINT OWNERS
tho dllcOollnt !Ind twu othar pe,..'On..
1 DIVIDED BY 3 (JOINT OWNERS) OIVIOf:O 8Y 2 (SURVIVORS) .. .167 )( 100
16.1% (TA)(A8LE FOR EACH SURVIVOR)
8. The par-clint tax!lble for assets CrQllhld within one ~anr of thll doclldllnt', dollath or !lccount. owned by tl10 decedent but held
In trust for another IndllllduIIH.) (trust bQnlllflc18rllls):
1 DIVIDEO 8Y TOTAL NUt'lBEfI Of SlIRVIVIHC JOINT
OWNERS OR iRUST 8EN~FICIAnIES
)( 100 .. PERCENT U)(A8lE
EXII.plel Joint Ih'Jcollnt "ghterlld
ths dQClulflnt,
1 DIVIOED BY Z (SURVIVORS) .. ,50
In HUI nnu of thlll dlolc6Id.nt und two other psrson. end uhblhh.d within one y..,. of d..th by
lOB 50% (TA~AftlE FOR EACH SURVIVOR)
4, The i~ount slIbj.ct to tax (lIne 4) i. deterMln~d by Multiplying thll ftccount belanc. (line 2) by the perc.nt taMable (11"0 ]).
5. fnhr the totlll of tho debts and dadl/ctlonll listed In Part :,!,
o. Tntl IIIMoun~ l!IlUIOUI (line b, i. lielflrlllnlltl uy lIui.llrIH;\illll \hll lHmtll I'lnn (lIHlllctulnll l11nl ~J trOll In. a.oun\ I\lDJIICU 10 \8,1( (lln. 4J.
7. Ent.r the eppropriate hit rota (IIn. 7) liS d.hlrMtrl.d billow.
A. For dlltlt\ll of dGtith otcurr Ing after 6/3(1/94, the ta)( rat.. for trllnlfert; to spou... ara B' follow. 1
I. Deta. of nnth on or aftor 7/1/94 and before 1/1/950 tho nit. 113%.
j!, Det.. of dnth on or aHor 1/1/95 lrllt\lf.r. ta .pous.. will bll tIIi'lacl lit 0% tllX rat..
Hot01 for detu of d08th prIor to 711/94 trem:f.r. to ,POUSl' L'lr. t'lxablll et 6:1.,
B. Transf.rs to Iln.81 dfl,cundl"lnh IncludIng fllthlilt", Illothor. Qon, daughtlr, grllndchlldr.n. lon-In-lelol,
daullht.r~ln-1aw, .tllpchl1d 8nd their hlUI Ill"'. tftxabl. at 51>< pllrcfmt (6%),
C. Trlln.fer. to ell other, includIng brothlllr, II.tor. u11C11a. Il\mt. nlllphlllw and nlacl erlll taxebl. at flltsan peroent <1SiO.
D. If you chang. th41 tel< rllt., plus<< specify '101/1'" raltttlonshlp to H,'J t.l'ollcedllnt In the IIrn provld.d.
I. The e.uunt of hilt dYI Cllnll 8) h d.hrlllned by Multiplying tho 8'lOunt taxable Olne 6) by tha tax rllto (1lne 7),
CLAIMED DEDUCTIONS - PAnT
3
DtBTS AND DEDUCTIONS CLAIMED
Alloweble d.bts flnd d.ductionl era detllr,lined III 'ollows:
A. You hgaIly elr. r8lpon.lbh'or plly..nt, N the utl!lto subject to nd.lnlstratiof1 by n p.rllonlll repro..ntetlve 11 Insuffici.nt
to pey the dltuuctIbh ltllllS,
B. You nctul'llIly paid the d.bts altllr t.luth 0' th. d.codillnt and can furnish proof of pllYllllllnt.
C. D.bh b.Jng clnA..d MlI,t be Itulllld fully In P.\irt 1. H nddltlonnl SP!t(:O Is nnd.d, 1I1l1 plnln Jlef'\er I) 112" l( 11". Proof of
pllIylt.nt .ay b. r.quutlld by thfl PI; O.pert"'.nt of R.",eml..
TAXPAVER ASSISTANC~
IF YOU NEED FURTHER INFOR"ATION OR ASSISTANCE, CONTACT ANV
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CAll THE BUREAU OF INDIVIDUAl. TAXES, TAXPAVER INQUIRV UNIT IN
HARRISBURG AT (717) 787-8327. TDOI (717) 772-2252 (HEARING I"PAIRED ONLY)