HomeMy WebLinkAbout97-00472
11)1>;7,-1?_~
COHHOHWEALTH Of PfiofmVLVANU
DEPARHENT Of A'fVENUE
~AU OF INDIVIDUAL TAMES
DE'PT. ZI0601
HAAR1S.~1 PA 17128-0601
-I
U__.IUI n '" (1.",
r.NFORM~TION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. 21 .- 'I" . 'I 1 Z.
96151184
10-28-96
1-; I
! ,EST, OF HARRV C BEN ION
5.5. NO, 176-32-4520
DATE OF D~ATH 08-10-96
") i 1,lil jlJ i', :~aUNTY CUMBERLAND
TVPE OF ACCOUIH
o S~VINGS
[I CHECKING
IX] TRUST
[J CERTIF,
SCOTT J BENION
1114 BRIDGE ST
NEW CUMBERLAND
Cl,.
PA 17070CU1,
RENZT r~YHENT AND FORNS TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
HARRIS SAVINGS BANt( h.. provld~ the Onpllrh.ent with the tnfar-oHnn ll.hd below lffllch hu bun lU'" In cultullUng thtf
potentiel taM due, Their records Jndl<Jllt. toot at the d&leth of th4 above do-oedant, you wer. II Jolnt owner/bnneftcl!flry of this ect]oun'c.
If ~ou f..l thh lnfor..tlon h lncwrrll<lt, ph... obtain wrlHIN"I correctIon fru. the financial Inlt1tut.lorl, attach III copy to thh fnN
~I~! ~~1'W.!" It t" th.. !\h"',''J ~rldr..."l lhl.. JCcGunt 18 tlllxah14 In Mlcorden<:a with tho Inhtlrltftncll TIJ)( laws of the COROt"lN8Ulth of Parmuylllanla,
gu.stlon. ~ay ba anlwarad by callIng (717) 781-8127.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAVMENT INSTRUCTIOMS
~ccount No, 04-00102779 D.t. 01-15-86
E.tablhh.d
ACCOUf'.t Balance
Percent raxabl.
Aaount Subject to Tax
'r.x Rata
Potential Tax DUM
x
1,623,65
100.00
1,623.65
,15
2(,3,55
To Intur. proper crltdit to your !lccount, hlo
(2) copl.. of thh IlOtlclI Il\Ilt IICCoap8tW )'aur
paYliIIlIlf'It to the Rlllght~r of Willi, Hake chltCk
payablu tCI: toR_gllbr af 1,11111/ "'g~t...
x
HOTE: If ta>c paYlMf'ltl lire IN,,d. withIn three
(:\) _(mth. of tho dQcllKk\nt'!J datl& I'll' ''-ath,
YOU .ey d.duct II 5;( dhc\tU1t of ttt. tax du..
Any Inn.rltanclI ta>t dUll wIll beco_ rn.llnquent
nln~ (9) .onthl Ilft~r thll date of dedth,
P~RT TAXPAVER RESPONSE
III ~ii:,!A;IFlI~~i'ij"R~.S~~!iiillj~~AA::,,~,~Y~::r~.If.~~q.~,~~.~~~l.:.jA;~~E~~If~i:M~~iqlfi:l"~~!i:,~~CI!.I
A. 0 1hG !!bolla lnfor.atlon Ilt\-~l tll>t dl I. corriHlt.
1. VO\l IlftY choos. to r..1t plly't to the Reghtor of Willi with t>>o cOP.!" of thh /lOtlcII to obtain
ft dhcooot or t1l101d Intfw..t, .or yoU 11ft:.' check bo>t "A" and return thh notl(;. t(j the R.ahhr of
Wilh and an offIdal fluelUent will ba luul'ltl by tha ~A Depart.."t of Ravenue.
[ CfIECK ]
ONE
BLOCK
- ONL V
8. 0 The !lbova !lu.t hal b..n 0,. will tJ. repoI'bd and h>l pal(j with the flennlyivM'lla Inhtlrltencli Tfl)c raturn
to b. fllod by the decadent', repruant.tIva,
C. ~ The abovlI Infor.nt!on h Inc:orrllot "nd/o~.bh and d.duot!onll war. pltld by YOU.
You WUlt co.plat. PARr [KJ and"1r P..RT l~ below.
If YOU indioata a d.1.ff~rant ta)( ,...t.~P~'. st.te your
rllationship to dlOcldent: r; R f't Nti 0_
P~RT
~
'iAlI ki::lui'\N .. ,;IlHPUTAI.Lu"
LINE 1, n.t. Establlsh.d
2. Account ell.oce
3. Parcent Taxable
4, A.ount Subject to rlx
5. Dlbt. and Deduction.
,. AltOUnt Ta)cabb
7, ra)( Rat.
a. Tax Du.
u~ ~lkA ON JuINTITRUST
1 1I'~130
z.l..Lc;, Q 1, Jp c;
3 X I D 0 , OCQ
41 ~ (;,,23..&5:
5 .0
6~2 \ Co.~
7 t ~ "/~
8 'f .if
DEBTS AND DEDUCTIONS CLAIMED
P~RT
@J
DATE
PAID
--l
PAVEE
DESCRIPTION
AMOUNT
-~-- +
Co~t.t1onl .
PAID
=f:
TOT~L (Enter on
Lin. 5 of Tax
=
Undar p.""lUI. of perjury, I deolar_ that th, facts I n.ve reported aba"1 ara tru..-J-.) corr.ct
.t . to tho bo.t 1. knoMl~~ bsIU.1;) HO.ME (l.CLl CD q '7 '. "C (g
7 I: (7.etN':l././/~~ ), ./ WORK (7'"1) 1 '?J '7 - I' {? n
.-7 (I TEL EPIl7rnr"'"NUMBER
r.
IInd
----
.r I Y7 ic??
.J frt I
!fA "
GENERAL INFORMATION
1. fAILURE TO RESPOND WILL RESULT IN AN OfFICIAL TAM ASSESSHEHT with ...11....1. Int.roo' ...... on In/.r..lIon
......lthtd bV the fll\~l.l In.tltutloo.
2. Jnhlrltenol tll( bMOM' cMlIntfl,Mtnt nlM IIOOth. IIftl,. thoe decedwlt'. IMt. of ~.th.
S, A joint IHlOount 11 tll)(ebl. IV'" thnt..tgh thl d"~t'lII nMe ..I' lidded II' lit ..UI,. of C100Ilet'lierwll.
., Ac~ount. (InolUdln1 lho.. h.ld b.t~ ~.band and wi'.) which thl w.D~.nt put In Jotnt n~. within one YI'" prior to
dMth I,.. fulh taICllbl. .. \rWl"lrll.
!.. ACClOOOh ..tllblhMet Jointly bltw.." hu.bW!d and wUot .orll thfln OM y..r prior to d.-th Ir. not tax_I..
6. ACCNlh hlltd b)/ It d1'toldent "In trult for" IMther Dr athtlr. .t. t'lAabl. fully,
REPORTING INSTRUCTIONS - PART
1
- TAXPAVER RESPONSE
1. BLOCK A ~ If tt.. 'n'orHUon and COtlputlllUOO In thl! notlCI .t. cQrrect nod deductionfl II". not bllnc11 allllMd, pl8ClI .,,"X"
III hlcK;tl: "A" O'f rtart 1 of the "1'axPIIVIr A..poo.... teaHan, stll"l two copt.. Bnd tUbIllt thH \Illth yoot chMk for ~ MOUnt of
t~1C tu t~ R-al,tl" of will. of tn. county Jndlc.t~. The PA Dl9lrt.-nt of Ravanue will ll.u. an offlolal ~1'a'll4nt
(For. RE.V-1548 EXl upon rllCllpt at th. rllturn trOll tn. RIghttr of WUh,
Z. aloat B ~ H tl'Ml l!II..t Ipeolfltd on thh noUoe hu bean or will bt reporttd ltnd tlllC paid with the PtnnlYlvantt Inhar.ltanol
fix Return fll~ b~ the deollOlnt'. r."ru."taUvI, plecl an "X" In block .,.. of Pllrt 1 of tht "Tal(JlIYlr R.spon.... .tcUon, SIgn ont
(I0Pyend rttuf'n to tho PA DlPllrtMnt of R.v~, BurtlftU of Individual Ta)(lI, Dtpt ,80601, Harrhburg, PA 171ZB-060l In tht
tnVIlopll pl'avldlld.
5. BLOC!( C - If th. notic. Infcl'lllUon I. Inccrrt<lt and/or 9ductlon. ara being ohl,ltd, cheok blook "C" and COIIplqta PerU, and 3
::~c~r:Ur'M to ~I':; lr.;t;-u~-:;lcIlJ t:.~lo';, !:1.n t10lC copit: :::nd slQaJt th"i1 ...U:' :;..l.Ir :;l"..,:.~ r;;- tha u.-ur-,t lot t;r,A ~3:.'~1. I" ~;,. j:\.lii~a~lI,
of Wllh of the oounty Indloatw, The PA OI9,rtl,"t of RevenUl wUl luOl an offlcl.l 1I....!II1n'C (For. REY~lr.4a EX) upon r,clipt
of ttwt reWrn frOll tMi Rlaht,r of IHU.,
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Enter t~ d.tl tht ~(lau,t orlglnaUy ".. utablhhlKl or tlthd in the lannar a)Chtlng !It data of da.th.
HOTEl Far a deoad..nt dying after lUIUa~1 ACloounts which the dec~ent put in joint n.... with!n one (1) YI.r of death life
tft~abll fully ~. trlln,'ar.. Howe~.r, there 1. IIn a)CGlu.ion not to e~c.ed .3/000 par trllnlflr.e rlgardA,.. of thl vIlue of
the IKlcOunt or tha nuablr of 1Kl0ounh hald,
If . dCMhll I.hr.ltk (ItM) appelr, IMforl your flrtt nau In the addr... portion of thh noUc" tha n,ooo 11(0Iu,!on
alrlady hat belfl dlHluctltd fro. tha acoount bahnce ~. reported by the financial In.tltution.
l. Entar the tot.l belenca of thl account IncludiMil Inter..t fK\CI'utd to the dllt, of de.th.
:\, The parc.nt of tha eccount that is tal(lIble for nch .urvlvor It dltar..lnlMl aI foHow'l
A. The peroent tuxabla for joint ..,.t. .stablishad lor. th~ ana ytar prior to the dlcedent'. dlathl
1 DIVI~ BY TOTAL HUMBER OF DIVIDED BY
JOINT OWNERS
Exa.p.lol A joint a"I't rlQhterld In the n... of
TOTAL tMlBER Of' X 100 . PERCENT TAXABLE
SURVIYING JOINT OWNERS
the deoadtN1t and two oth.r par.ont.
1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SlIRYIVQRS) . .167 X 100 . 16.7;( (TAXABLE FOR EACH SURVIVOR)
B. The peroent tal(ebla for III.at. ore.ted within ani year of the d~.d.nt'l death or account. owr~d by tha decadent but held
In tru.t for anathar IndlvlduftU.) (trult benaflol.du)l
1 DIVIDED BY TOTAL NUHBER OF SURYIYIHQ JOINl
OWNERS OR TRUST BENEFICIARIES
)( 100 . PERCENT TA)(ABLE
Ex.-plel Julnt ItCcount reghhrad In thl nil" of th<a dlcedlnt end two othar person. end ut.bllshed tllth!n one Ylar of dAeth by
tha d"CBd.nt.
1 DIVIDED BY Z (S~VIVORS) . .50 )( 100 . 50% rTAXABIE FOR EACH SURVIVOR)
4. '0,. MOUnt .ubj..,t to tll)( Clln. 4) 11 daterlllntd by .llltlptylna the account behnea Olne Z) b~ tM p.rl:ant taxabh (l1n. 3),
5. Entsr th", total of tht dabtl and deductJon. listed In Part 3,
6, The nount taxabll (lln. 6) is d.ttr.!ned by .ubtratlt1ng the daMI and d4tduatJons <11n. 5) fro. too aaoont .ubjeot to tax O.lnl 4),
7, Enter the appropriatl tax rllt. (llnt 7) ns dater.lned balow.
#.. For det.. of delth Oll'curring aftar 6/]0/9~, thl tax ('lltlU lor trensfll"s to SpOUI" are 51 foll.o""1
1. o.t.. of da.th on or after 7/1/94 and before 1/1/95 the r"tl is 3;(,
Z. D.t.. of d4lllth on or ofhr 1/1/95 tran,fert to spou... will t.. taxed at t1~ ta)( rata.
Ho~.l For deta, of death priol' to 7/1/94 trenlfltr. to 'pau.ut 5ra taxable at 6;(.
8, Tr.."..f.,.. to lineal ducoandantl includtng f,";lthtrl ItOthtr, Ion, daoght.r, Arandchlldren, .on~ln~IMiI,
dauehtlr-In~law, ,tlp<:hild and thllr ll1ult are taxable at .11( parcent (6;().
C. Tran.fers to fill oth.,.. inflhldlng brotherl .lst.r, uncia, aunt, naphMl and nt.oa arl taKable at flft.." percent (15:0.
D, If you I:henga the tax ratl, plaa.. 'PfHl1f~ )/oor re1at1onthlp to the dacedent In the ar.. provided.
a. The IItMKInt of tax duct (11,.,. &) II dat.r.lnItd b)' IIlIltlphing thl ".ount tal(ebh (l1ne 6) by the taM rall <1IM 7>.
CLAIMED DEOUCTIONS - PART 3
DEBTS ANO DEDUCTIONS CLAIMED
AlJowllbh dItlh end aductJton. a,.. d.t.,..101d u followll
A. You leplh ara rupont!ble for PIlYMnt, or tl'Ml ..till .ubJ~t to adIlllllstl..t1on b~ a personal repruentaUva i. in.ufflcllnt
to PlY tht deductibll U....
8. You IKltualh paid tht debh afttr cIIeth of the tMctd."t and 011I'1 furnish prOClf of paYllltlt.
C, Debta being cl.iHd MI,t btl it..lud fully In Part 3. If addltlon.l Ipau h "..dad, u.e pia in papar a 112" K 11", P,'oof of
pe)'lllf1t "Y btl raqoe.ted by tht PA Dltpart.."t of RevllnUl,
l,~,f,.,',i,';,~,';,',ri,'i.\~,:,.,:,:,'f,.,::",.,:j,i;,-i,!,i:~,:;,t,'i,'j,' i,'(,:,'~,:,'!,i,~"~~,~",:,,j~,:;,",,:,.,::,,:S~:i:!H':8!~::::::~,::i~, ;'::::'. :+i;:~~~~~'~~HW(<i:i:ii~)i~~lH~~!~::;:':tAXPA VER:!:::J\ S$ I S lANCE::!:::::::;::::::;' :::::+::;::;~H~:'~~::<'::::~: . :::::::;~::::Hm:i:~~~m~, :':::":':::'" ::::::::::~:;::!:~;:i" ,",'.','
'" ,,", ,,,"'tl'WOUNEEll'.FUflIHl!RitNFORMATIONOR'ASSISTANCE.,COtlTACT':'ANY::':;(:':(,)i:,:i", ':,""
"'ii,,' (REGISTER,OF.IIILLS.. PA DEPARTMENT OF REVENUE, DISTRICT OFFICE}>',':': ( .
,'," ....."". ..) .OR CAt I". THE. BUREAU . OF 1 ND.tVIDUAt TAXES," T AXPA VER . .INQUIRV UNI:rlt{)
ii~ii)~:ii: ,,~ARRISBURG AT . (7171787-832" . <TDDf . (717) "'72-2252.("HE"IUNa"lHPAl~ED(lNt.V)
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DO
P\JIIPOSE Of
N()TICEI
To fulfill the requl"I""h of SIOUon 21'0 of the InhtrltlMH)1 and Ettatl Talt lot, Aot 21 of 1991, (12 P.8.
SIOUon 9140).
PAyltENTl
OItech thl top portion of thl.Notl~1 Ind .ubllt with your Plvaent to tn. AI,i.tar of Will. prlntld on the
river.. llda,
-- Hakl check or lIOf\Cy ordlr paylbll tOI REGISTEA Of' WILLI, AGENT,
REFlJIlD (CR)1 A rlf~ of a talC orHit, which Will not rlqulIItld on tN tal( r.turn, lilY be requaltad by ctMIP1.Ung ., "AppUCltlon
for fflfund of PIMIYlv8n11 I"h~rltMCl' and B.tatl '-)Coo (REV~lS15J. Appllo.tion. Ir. IVIUIhII It the Offlo. 0'
the A..ittlr of HUh, wwof the 23 Alvanue Ohtrlot Off Iou or by o.lllne the fPlOlal 24-ho..lr In....rl'" 'IIrvJc.
~r' for for.. ordarlngl In Plnn.ylvlnll l~aOO-542~ZOSO, out.lda Plnnlvlvlnl. and within loell
Hlrrl.bura ar.. (717) 787-a09~, TOOl (717) 712-2252 (H.arlna I.palred Onlv),
OBJECTIONSl Any party In Inter..t not llti.f.\.d with the Ippr.It...nt, .Uowanc. or dltlUowano. of ct.ductlon. or .......ant
of hlC Unoludlnt dhcount or Inter..t) II .hown on thh Notlc. HY obj.ct w.\thln .bh (60) diY' of rl4lllpt (If
thlt Hotlo. bYI
--wrJtten prot..t to the PA OeplrtHnt of RevtnUI, Bolrd o~ AppI.lt, Dlpt, 281021, Herrltbur" PA 171ZI.IOZ1, OR
--Illotina to havI the ..tt.r dltlrllln.d at the .udlt of th. account of the p.rlonal r~r...ntatlv., OR
~-.pp.al to th. Orphan.' Court
ADMIN-
ISTRATIVE
CORRECTIONS I
F.~tu.l .rror. ell.aov.r.d on thl. ......lent should b. addr...td In writing tOI PA DlPlrt.-nt of R.v.nut,
lur.eu of Indlvlrlual 18)(.., ATTNl Po.t A.....lllnt R.vl... Unit, DEPT. Za0601, Harrllburo, PA 17lZl.0601
Phone (717) 717M6505. S.. p.,. 5 of tha bookl.t "In.tructlon. for Inh.rltanc. TIIC R~turn for a R..ldent
Dec:l.dlnt'" (REVM1501) for 811 .lCpl..,ation CJ' adIllnittratlvll'l correotlbl. .rror.,
DISCOlJllTI
If any tl)( doe I. paid within thr.. (]) calander aonth. .ft.r the GtOldent'. da.th, . flv. percent (S~)
dllcount of tht t.M paid 1. allowed,
PENAL TVI
The 15i( t.lC ....uty non-part101pet1on p~alt., II c~tld on the total of the tax and Int.r..t .......d, Ind not
Plld b.for. Janulr~ 18, 1996, th, flr.t de., aU.r the end 0' the talC HnIlty p.rlod. Thlt non~Plrtlolpltlon
PlMalt., I. eppaalabl. In tho .... .anner end In the the .... tl.. p.rlod .. you would ~l the tl)( end Intlr..t
that h.. bIIn Q......d .. Indlaat.d on thl. not Ie..
INTEREST I
Intlt..t II Clhargad b.glnnJng wlth fjrtt dl" of dtllnquency, or nlnt (9) eonth. and ont (1) da.,
frOll trn. dah of dt.th, to the data of pI.,..nt. hlC.. whloh blo... dtllnquant blfor. J-nuery 1, 1912
b..r Int.r..t .t the r.t_ 0' .I~ (6~) perCllnt p.r ~ o.lcul.t.d It . dally r.t. of ,000I~.
All talC.. wttlClh b~MtI delinqu."t on or .ft.r JllOUIlr'l 1, 1982 will bur Int.rllt .t . rat. which wit! IoIlry 'rOIl
o.lend.r y.ar to cal.nij.r .,Iar wIth th.t rat. announcld by the PA Oaplrt..nt of R.v.nut. Tn. ~lloebl.
lntlr..t r.t.. for 198Z thrnugh 1997 .r'l
V..r Inbrut Re.tt O.lly lnt.r..t Flator Y..r Int.r..t Rlt. Daily Intlr..' F~tor
1982 lOX ,000548 1981 .~ .000247
un 16~ ,000456 19UM19lfl 11;( .000501
I... u:< .000501 1992 .~ .000247
1915 11;( .0003ft6. 1995-1994 7~ .000192
I'" lOX .000214 1"5~11JC'7 .X .000247
--Int.r..t I. c.lcul.ted al followlI
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DA YS DELINQUENT X DAILY INTEREST FACTOR
--Any Notlcl I..u.d .ft.r th. t.lC ~o... dtllnquant will r.'l.ct an Int.r..t a.lcul.tlon to flftllM (15) d.yl
btVorld tht dati of tht ........"t. If p.YHnt It It8de .ft.r thl Inter..t c~tltlon dat. thoMn on thl
Hottel, additional Internt IUlt bt c.Joultttd.