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GENERAL INFORMATION
I. FAllU"E TO fU;SPOND WILL MESUlT IN AN OFfICIAL TAM ASSESSMENT with IIppllC:llhlll lnt.rut blind f1r\ Infor..tlon
'uMltted by the f1nlM1clal In.tI Illt lon,
2. Inh.rltllnn tllll been... d.llnqulnt nln. unth. ..,t" Ih. dlludent'. IIl1t. of duth,
S. , joint IUlcollnl II lalllbl, Iv.n thol/gh In. dlud.",', IIUIl Will lidded III " IIlItt., 0' tonv.nl.nct,
It. Account. C InelUdlng Ihou h,ld betlf..n nu.bltfld MId wlf.1 which the dleld.nt put In Joint ".... within on. yur prior to
duth arll 'ully hubl, .. tl"U""",
~, Aocount. ..tlbll.h.d lnlnth' b.tw..n I~.band find wi'. 1II0rt thlln one YU' prior to d..tn IIrv not tUlIblll,
.. Aoeovn" h,ld hy II lI.nlltnl "In tnat for" Anoth.' ur nthll'" II" '"lClbh fully.
REPORTING INSTRUCTIONS - PART
I
- TAXPAVER RESPONSE
I. BlDr.iC". If thl In'o,..'lo" IInd COllput.t1on In the not 1011 Ir. correct l'nd dldUllt\ont ar. not b.lng cllleld, pllu .n ")l"
Ir. bJock ..... of Plrt 1 of thl ""MP.y.r "..pon.... 1110\ lon, Slun two oopll' end ,ubelt thl' with vour ch.ok for tht ..aunt of
tllC to thl R.,l,t,r of Willi of the county Indluhd, Th. P. Dlpart'lnt of Revlnul will luuI an offlclll ........nt
(for. R[V-lS41 EK) upon rlcllpt of the rlturn fro. thl Rlul.t.r of Will..
t, ILOCM a - If lhl ....t ,Plclflld on thl. notlcl hu b.." or will be rlPortlo and tltM p.ld with thl Plnn.ylv.nla InherltanCI
hlC Rlturn fllld by thl dlcldent'. rlpr"lntatlvl, pllUll an "K" In block "I" of Part 1 of Ihl "TaMpav" R..pon.... ..ctlon. Sign onl
copv and rlturn to the p" O.p.rt..nt of R'Vlnu., Bur.au of Individual TaICI., O.pt 280601, Harrl.burg, PA 17126-0601 In thl
Invllope provid.d.
], BlOCM C - II tt'll nntlcl Infor..tlon 11 Incnrrlc:t and/or d.ductlons art b.IM chl..d, chick blocit' "C" and cOlollt. Plrt. 2 and S
according to thl l~.truetlon. balow, Sign two copll' and .ub.lt thlM with vour chick for thl alount of taK pavabll to thl Rlgl.t,r
Ilf Wlll1 of the cOUl"1h Indle.ted, Thl P. D.p.rt..."t of Rev.nu. ~dll luu. an oHlc(al a.......nt (Fori REV-IS411 EXl upon ree.lpt
of thl rUurn fro. the Rtght." of Will..
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1, Ent.r
HOTEl
thg d.tl the ac~ount orlglnallv w.. t.t.bI15htd or tl\lld In the .annor tlClltlng .t dati of dtath,
for a d.e.dent d~lng aft.r 12/12/82: .ceount. whIch tht d.cedlnt put In Joint na'.1 wlthl~~J(I) Ylar of d.ath ar.
t'lIabl. f\llly .. tran.fe'" Haw.v.r, thert \. bn 'Molu.lon not to I)(""d $S,OOO PIr tran~~ rluar~"" of 1h.::l}llu. of
the account or the num.r of accounts held. , " \ .,; - f '1_
Jf II doubl. ..t.rhk (IUI) IIPP"" b.fore your flnt n... In thl flddren partiDn of thll not Ill" th.
alr.ady h., b..n d.duot.d fro. the aoeount b.l.nc. .. r.port.d by thl financial In,tltutlon,
2, En"r the total btlanCl of the .ceount IMludlnu lnhrlllt accru.d to thl date of d.ath.
S, Tn. perc.nt of thl ICCOunt that h talCabl. for tlch lurvlvor I. detereln.d a. follow. I
A. Th. plrc.n' t'lClbl. for Joint a...t. ..tabllshed .ore than one Vlar prior to the d.e.d.nt', dRath:
UrOOO
,
!,.
.Kolul1on
c.~'
I DIVIOED!V TOTAL NUMBER Of DIVIDEn BV TOTAL HUHBER Of J( 100 . PERCENT UI(UlE
JOINT OWNERS SURVIVINO JOINT OWNERS
Ex..plll A Joint a"4t registered In thl na.. of thl dtcldent and two other person., ::J
_ r I
1 DIVIDED BV S IJOINT OWNERS) DIVIDED ev 2 (SURVIVORS I . .167 X 100 . 16,7% (TAMABLE FOR EACH SURVI~OR)
e, Th. p.re.nt talCabl. for ....t. llr..t.d within one Ylar of the d.c.d.nt's death or account. owned bv the dec.dent but hlld
In tru.t for anoth" Indlvlduall.1 (tru.t b.n.flelarl..)l
I DIVIDED BV TOTAL NUHIER Of SURVIVINO JOINT
OWNERS OR TRUST BENEFICIARIES
M 100 . PERCENT TAXABLE
ElCalpl.1 Joint account reol.ttr.d In tht nn.e of the dec.dtnt and two other per.on. 6nd ..tabll.hld within on. vI.r of death by
the dlc.d.nt,
I DIVIDED BV 2 (SURVIVORS) . .SO )( 100 . SOX (TAMAIllE FOR EACH SURVIVOR)
4. The ..ount subject to ttlll <11ne 4) It dlhH.lned by IlIult1plylng thl !lccount balllnol lItnl 21 bv thl perclnt ttllM.bII (1ln. S),
S. E"t.,- lhll \u~ai u{ (I,.. UIlD..a ami li..:iucd,,". Ilt...\l J" Pl:lr\ :"
6, Th. ..ount tlKabll (Iln. 6) 1. dlt.r.lned by .Ybtr.ctlng thG dtbt. and deduction. (lint ~) frol the a.ount .ubJlct to talC (lint 4),
7. Enter thl approprlat. talC rate Illnl 71 a' d.tor.lned b.low,
A. For d.tu of dut" occurring aft.r 6/30/94. the tit)! rat.. for tran.llrt to 'pou.., lire II 'ollow'l
1. D.t.. of dluth on or aftlr 7/1/94 Ilnd b.fore 1/1/9~ tht ratt I. 1%,
2. Dati' of d.a1h on or a'tlr 1/1/9S tr!ln.ftr. to .pOYI.. will ba taMad at 0% t.1C ret.,
Hotll For d.tl. of ilteth prior to 7/1/94 tran,'.r. ta ipOU.I. ar. talCabll at 6%.
B. Tran.f.r. to lln.el u"cllndant. Including fftther, .oth.r, lon, daught.r, gr.ndchlldren, .on-In-Iaw,
dauUht,,"ln-law, stepchild and thlllr luu. nr. tltlCabl. at .(lC plre.nt 16%).
C, TrM.flrt to ~Il other. Including brother, .l.t.r, uncl., aunt, nlphlw Md nlec. .re talCabl. at 'Ift..n percent (U:O,
D. 11 ~ou changl the talC nIt., pill"" ~p.clfy YO\lr rlhtlonlh,lp to thl d.c.dent In the ern pro....ldfld,
a, Th. lI.ount of talC dut (1ine 8) It d.ttmdnld bV 'lIltifllvlng the aNnunt talCabla (I In. 6) bv the tall" rftt. Olne n.
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allowabl.' debt. and d.ductlanl art dlt.reln.d as folloWll
A. You legally art r,.ponslblfl for puv..nt, or thl .stat. lubJflCt to ad.lnl.tratlon by I plr.onlll r.pr...nt.tl..... Is In.ufflellnt
to pay thl deductlbl. It....
a, VO\l actually Pllld th. debts nfhr dtftth 0' the dlCldlnt and can furnl." proof of p.v..nL
C, ntbh bllng chl.,d .ulil b. It..lud fully In Part 1, If addltlon,l "pacI \s n...d.d, UII ph In P'P" 8 I/z" I( 11", Proof of
pay,.nt "'11 b, r.qu..tntl bv thl PA Depart.ent of Rlv,nue,
TAXPAVER ASSISTANCE
IF VOU NEED FURTHER INFORMATION 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, TDD' (717) 772-2252 (HEARING IMPAIRED ONlV)
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PAVMENT1
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To fulfill thl requlr..-nt. of t.ctlon Zl~1 of thl InherltlnGl and E,t,t, '1M Aot, A~t 21 of I"'. (1' M.',
IeGUon 9140).
EMtMh t:hI top portion of tt1h Motta. Met '*It with your "VMI'!t to tM R..htlr oHlUlt printed ,",the
rIW"" ,lel1.
.. ...... ohectc or IMMY ordllr ,Ivllbl. tOI RlDIIlTER (IF WILLI, AGEHT.
A ,.efund 0' III tax or.cjlt, Nhloh wu not requ..tld on ttM tll( r.turn, ..y be r.qu..tld by c0IIP1IUne art "Appl1'l1IlUon
for R,fund 0' Penn.vlvenl. InMr1tanc. end htete rlx" (REY.UUJ. Application. ar. Iv,UMle .t the Offlol of
the Retllt,,. 0' WUlt, MY of thli 2] R'\I~ Ph1rtct OffiCI' or by olll!n. ttw> ,,*,111 Z4~h~r 1Il....rlntl ..rvJoI
~r. for for.' ordlrlngl In PennlvlvlI'Il. l-aOO~562-20Sa, out. 10. P"~'Ylv,"l. .,~ Ntthl" 10081
Hltrrhbur. ar.. (117) 707~'Q~, TOOf (1I7J nZ4zzsz (Hnrlna IIIP,lred Only),
OIJlECTlOHSI Any partv In Inte,...t not ..th,htd with the apprtltHent, ,UOWBnClI Dr dls.Uowflnn of deduction. or u.........t
of hM <lnclucUna dilcount or Inhrut) II .hown on thh Hotlc. .ay obJKt within .bty <60.' dIRY' of rH.lpt of
thl" Notice bYl
~~Nr1tblll prot..t to the JlA DeplrtMtlt of R.venutl, aOBrd of Appall., Oept. 2al021, tllrrllbUrg, P.\ 17121-1021, OR
~~.l"tlne to httv-. the ..U.r dltlr&IOId It the 8Ud1t of thl ICCount of tho ptIr.OflIIl rlflruentatlvl, Oft
u~1 to the O"phwl.' Court
ADlnN~
ISTAAlIVE
tDRRECTlDHSI
DISCOUNT,
PENAlTYl
INTEREI'(l
Faotual .rror. dlscov.red 00 thil ........,..t .noold btt Iddr...~ In writing tOI PA Depart..,t of R.vlf'lUll,
Bureau of Individual hll", AnNI Po.t A""....."t RI",i... Unit, DEPT. 280601, tMltrhburu, PA 1712'-0601
Phone (711J 111-6505. S.. PB~ 5 of thl booUet "Inlltruction. for Inn.rttllnC' raM R,turn for I "..Idtnt
Decedent.. (REII-ISO}) for." IMpllllMtlon of edIIlnl.trltlv.ly corl".otlbl1 'rrorl.
If BnY tit)( due h plld within thr.. (3) cllendar .anth. Ift.r thtl dlcl<Mnt'. dMth, . flYI percent (SIn
dlsCCUtt of tM bx Pllld h aUO'MKI.
Thea 15:< tlllC .......ty non-pllIrt!clpatloo ~1ty Is C~tlt~ on th<l totel of thl tax and Interlllt .'....Id, ~ not
paid before JlnUlry 18, 1996. ttw flr.t d8y .fter tho!l lInd of thl t"lI NnI.ty period. Thh non'p.rtloIPltlon
~1ty 1I11ppeellbl1 In the .... AMlr and In ttMi tho .... tI.. Plrlod .. YOU would appe.l thl tl. 1M Int.r..t
tNlt hit bMn ....... .. IncUc.tld on thh notice.
Int.r..t I. charged beginning wlU, flr.t dilly of delinquency, or nine (,) ~th. ~ one (1) dey
frOll thl det. of IN.tn, to U.... det. of p.~t. T.x.. which lK<:.. dlUnquMt before JlWMlry 1, 1912
bur Inter..t lit thl r.t. of .hI: (6:0 p.rro...'t p.r ...... cllculatld .t I dally rat. of .000164.
All till.. which bIc.. ct.lInqwnt en or Iftlr Jenuary 1, 19112 ",111 blar 'ntlr..t at. rat. .....lch "Ul v.,'y frOll
ealander y..r to c.lender yaar with that rat. announc.d by thl PA o.partHnt of RavlI'l'M. The epplicabl.
Int.rut r.t.. for 19&1 through 1991 er'l
V..r Int.r..t Rat. Deily Int.r..t Feotor V..r Int.r..t K.t. O.lh Int.r..t Factor
1911 zoX .OOO~. 1981 'X ,00020\7
1913 1'~ .00001 19aa~I991 ll~ ,000501
1914 11~ .000301 199' OX ,000247
1'15 UX ,000356 1"5~1"" 7X ,000192
1986 lOX .000274 1995~1997 'X ,0ootO
~-lnt.rut II c.lcul.t~ .. folloMII
INTEREST' IALANCE OF TAX UlIPAlD X HUNIER OF DUI DELlNqUEHT X DAlLY INTEREST FACTOR
~~Anv Notice h8Ulld aft.r the tll( bKOH' delinquent Mill r.f1eelt en Int.rut o.lcuht1on to flftlll'l (15) DeVl
tMyond the det. of thl ........,,, If p.vwnt II ... 8ft8r tM Int.."..t COIIfJUtltlon det. shown on thI
Notlc8, "Itlonel Int.r..t "".t be calculllted,
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PAVIlI!NT,
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Or)
D.taoh the top liOrUOl' of thll Hotiol ."d .ub_lt' wUh your .aIYlllent ...de plvnbll to thl n... ."d edel,...
prlntld on thl ..IVI,.I II""
If REIIDtNT oeC:EDENT _Itkl chlo/( or .anlY order ptVtblt tOI REGISrER OF WILLS, AGENT.
If NON.Rnlloa1T MCEDENt .Ik. oh.ok or .on.y ord.r pIy.bi. tal COHHONWSALTH OF PENNSYLVANIA,
REfUND (CRJI A r.fund of I tlM orldlt, which w.. not r.que.tld on the TIM Rlturn, ..y bl rtque.t.d by oOlplltlnt In
"ApfllIcltian for R.fund of Penn.ylvMII InhlrltlllCl II'ld [,t.tt TIM" (REY-U15J. Application. .r. IV1llIlbll It
the Offlt. of the R.gIlter of Willi, any of thl 25 R.v.nuI DJ.trlct Offloe, at frOM the Dep.rt..nt'. Z4~hOYr
.n....rln. "rvh. nul'ber. for for.. ordlrlngl In PIM.ylvantl 1~IOO~56Z"2050, outtldl P,nnsylvtnll
end within 10011 HarriSburg .rl' (711J 117-8094, TOOl (717) 172~2252 (He.rlng I.pairld onlyJ.
REPLV TO,
Qu.etlon. r..ardlng .rror. contnln.n on thl. notice lhould bl .ddr~I..d tal PA D.p.rt.lnt of R.v,nue, lur..u
of Indlvlctu.1 r.n., ATTNI Polt A...IIIHnt Alvl.., Unit, D.pt. za0601, Htrrhbur" PA 1112'~0601, phone
(717) 717~6SOS.
01SCOOHT1
,If ...y hM dull 11 paid within thr,Q (S) eel.ndar IIOMth. Ift.r the d.o.dlnt's death, . U". p.rcent (5:0 dltcount
of thl tax Plld II .llowld.
PENAL TV I
The 15X tlX .-ntlty non~partlolpatlOn p.nalty I. cOllput.d on thl tot. I of the t.M and Int.r..t .......d, and not
paid b.fore January 18, 19fJ6, the 1Irtt day aHar the end of the tal( ..n..ty p.rlod.
INTERESTl
Int.rltt II ch.r..d b..ilnnln, with Urtt d.y 01 6tUnqv.ncy, or nine (9) .anU.. Ind on. (ll day frOll the; date af
d..th, to the d.t, of pay..ent, TIll(1I whioh b.oa.. dtllnquant b.fore January I, 1912 bul' lnter..t at the rat. of
.he (6:<) ".raent p.r annUlI cllcullt4d .t . dally rat. of ,.000164, All tlMIt which b.o..e d.linqulnt on .nd Ift.r
Jenu'ry 1, 19.2 will be.r Int.r,et at a rlt. which will vary fro. cal.ndar y.ar to cII.ndar ya.r with thlt rat.
a~~cad by thl PA D.part.ant of R.v.nuI, The applicable int.r.st rat.. for 1912 through 1997 arl'
Vatr Inter..t Rat. Dally Jnt.r..t factor
V.tr
Int.rnt Rate
Deily Jnt.r'lt Flctor
1911l 'lOX ,000548 1917 9X ,000241
1915 16X .oooue 1918~1991 11>: .000301
1984 11>: .00OSOI 1992 'X ,n002ft7
1911 UX ,000156 1995~1994 1X ,000192
1.16 lOX .00021~ 1995.1997 9:( ,0002~1
~.Inter..t It o.loul.ted .. followel
INT8RE8T . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
uAny Motlo. luued .fhr tha Ull( b.colI.. delinquent will refl.ct In Int.rut calculation to flft..n (1S) dly.
blliyOnd the d.tl of thl .......ent. If p.y..nt I. .ad. 'fter ~h. Int.r..' co.putatlon date .hown on thl
NoUoa, Iddltlon.l Int.ra.t INlt bti o.loulltad.