HomeMy WebLinkAbout97-00730
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
To fulfill the require.ents of SAction 2140 of the Inheritance and Estate Tax Act, Act 21 of 1995. (72 P.S.
Section 9140).
Detach the tap portion of this Notice and sub.it with your pay.ent to the Register of Wills print.d on the
rev.rse sid..
__ Make ch.ck or .on.y ord.r payabl. to: REGISTER OF WIllS, AGENT.
A refund of a tax cr.dlt, which was not roquest.d on tha tax return, oay b. requ.sted by coaplatlng an "Application
for Rafund of P.nnsylvania Inheritance and Estat. Tax" (REV-1313). Applications are availabl. at the Offic. of
the Register of Wills, any of the 23 Rev.nue District Offices or by calling the sp.clal 24-hour answ.ring servlc.
nu.bers for foros ord.ring: In P.nnsylvania 1-800-362-2050, outsido PennsYlvania and within local
Harrisburg araa (717) 787-8094, TDDI (717) 772-2252 (Haarlng I.paired Only).
OaJECTIONS: Any party in int.rest not satisfied with the appraiso.ont, allowance or disallowance of d.ductions or ass.ssoant
of tax (inclUding discount or Intor.st) os shown on this Notlco aay Object within sixty (60) day. of receipt of
this Notice by:
--written protost to the PA Dapart..nt of Rev.nue, Board of App.als, DApt. 281021, H~rrisburg, PA 17128-1021, OR
--electing to hove the .att.r detareinad at the audit of the account of tho parsonal representatlv., OR
--appaal to the Orphans' Court
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
fuctual .rrors discovor.d on this assass.ont should ba addr.ssed in writing to: PA Caparte.nt of R.v.nua,
Bureau of Individual Taxas, ATTN: Post Ass.ss.ent Reviaw Unit, DEPT. 280601, Harrisburg, PA 17128-0601
Phono (717) 787-6505. Sae pago 5 of tho bookl.t "Instructions for Inh.rltance Tax Return for a R..idant
aacad.nt" (REV-1501) for an axplanation of ad.inistrativ.ly corractabl. errors.
If any tax due I. paid within thr.. (3) calendar eonths after tha dacedant" daath, a five percont (5%)
discount of the talC paid is allowed.
Tha 15% tax aan.sty nan-participation penalty is co.putad on tha total of tha tax and int.rast ass..s.d, and not
paid b.for. January 18, 1996, the fir.t day aftar the .nd of the talC aonesty p.riod. This non-participation
panalty is appoalabla In the sa.e eanner and in the the saoe ti.e parlad as you would app.al tha talC and int.rest
that has b..n a..essed a. indicatad on this notic..
Interut is chargt'd beginning with first day of d.linquancy, or nine (9) .onth. and one (1) day
fro. the date of daath, to the data of pay.ent. Taxa. which becaee dallnqu.nt be for. January 1, 1982
b.ar intarest at tIle rate of six (6:1:) perc.nt par annue calculatad at a daily rate of .000164.
All talCa. which beca.e dallnqu.nt on or aftar January I, 1982 will baar int.rast at a rata which will vary fro.
calendar yaar to calendar yaar with that rata announcad by the PA Dapart..nt of Rovenuo. Th. applicable
in~.r.st ratas for 1982 through 1997 ar.:
Voar Int.rest Rate Dally Interest Factor Vear Inhrut Rate Dally Intorast Factor
1982 201: .000548 1987 9:1: .000247
1983 161: .000438 1988-1991 111: .000301
1984 111: .000301 1992 9:1: .000247
1985 131: .000356 1993~1994 n .000192
1986 10% .000274 1995-1997 9" .000247
--Int.r..t Is calculated .. follow.:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice l..uad aftar the tax bocomes delinqu.nt will reflact an intarest calculation to flft..n (15) days
beyond th. data of the a.......nt. If pay..nt Is aade of tor th. Int. rest co.putation dot. .hown on th.
Notice, addItional Intare.t .u.t be calculatad.
CdMMONWEAlTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 1712B.0601
*'
FILE
ACN
DATE
NO. 21 - C/r'f - 00\30
96158946
12-17-96
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
uv.uu n ". U-'11
I'i..
TYPE OF ACCOUNT
EST. OF P E FAWBER 0 SAVINGS
5.5, NO. 184-36-5851 IX] CHECKING
DATE OF DEATH 11-12-96 0 TRUST
COUNTY CUMBERLAND D CERTIF,
REHIT PAYHENT AND FORHS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
'9.3
. f' ')~
'I
CRYSTAL L FAWBER " .
68 SPRING GARDEN ESTS LI.,
CARLISLE PA 1 t~U3
FINANCIAL TRUST COHPAN hat p,.ovided the Oepa,.t.."t with the Info,..atlon 1I.ted below which has been u..d in calculating the
potential tax due. Thei,. ,.eco,.d. indicato that at tho death of the above docedent, you ~o,.e a joint owno,./benoficla,.y of thl. account.
If you feel this info,..atlon Is inca,.,.oct, please obtain w,.Itten co,.,.ectlan f,.o. the f'nancIal Institution. attach a copy to this fa,..
Md ,.etu,.n It to the above (1dd,.OIS Thh account Is tIIxable in ::lcca,.dancII with the Inllerlten::e T'tll' law. of the C<"a.onwlI81th of Penn.ylvanla.
Que.tion. .ey b. an.we,.ed by calling (717J 787-~~27.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account N~. 836788 Data 02-26-87
Established
To Insu,.e p,.ope,. c,.edit to you,. account. two
(2) caples of thIs notice Qust acco.pllny you,.
pay.ont to the Reglste,. of Willi. Mako chock
payable to; "RegIsto,. of WIlls, Agent".
Acc~unt Balanca 685.09
Parcant Taxabla X 50 . 000
AII~unt Subjact t~ Tax 342.55
Tax Rata X .06
PohnUal Tax Dua 20.55
PART TAXPAYER RESPONSE
[II 1~"l~9~,"!9~,"~l'1~,.~)~~~L.;~~lf!;m'~"A~;9~!(XCX~~.'t:IiX"~SES$"Eft"I'JlA~,,"!,~,,"M!SIlI)'l'X~," ; I
A. c=J The above info,..ation and tax due is co,.,.oct.
1. You ~ay choose to ,.e.It pay.ent to the Register of Wills with two caples of thIs notice to obtaIn
a dIscount 0,. avoId Inte,.est, 0,. YOU .ay check box "A" and ,.etu,.n thIs notIce to the RegIste,. of
WIlls and an officIal assess.ent will be Issuod by the PA Dopa,.t.ent of Revenue.
NOTE: If tax pay.ent. a,.e .ade wIthin th,.ee
(3) .onths of the decedent., date of death,
you 8ay deduct a SZ discount of the tax due.
Any Inh.,.itance tax due will beco.e delinquent
nine (9) Months afte,. the date of death.
[CHECK ]
ONE
BLOCK
ONLY
B. c=J The above asset has be~n 0,. wIll be ,.epo,.ted and tax paid with the PennsylvanIa Inhe,.ltance Tax ,..tu,.n
to be flied by the dacedent's ,.ep,..sentatIve.
C. c:J Tho above info,.mation Is Inco,.,.ect and/o,. dgbts and deductIons we,.e paid by you.
You .ust co.plete PART 0 end/o,. PART [!] below.
Oat. Established
Account Balance
Percent Taxable
A~ount Subject to Tax
Debts and Deductions
Allount Taxable
Tax Rate
Tax Due
',"".'.',",,""""
...'..:-..:.....:.::-::::'::;:::l:::':
'::;::;:<;:-:;:;::
PART
I!J
DATE PAID
DESCRIPTION
AMOUNT PAID
PAYEE
I
I
TOTAL (Enter on Line 5 of Tax COMPutation)
I
$
Under penal tie. of perjury, I declare that the facts I have reported above are tru., correct and
cOllplet. to the best of .y knowledge and belief.
TAXPAXER SIGNATURE
HOME ( )
WORK ( )
TELEPHONE NUMBER
r r'---.':"~:":'.
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT .lIh _11''''0 Into,..t 'oo'" on Info,ootlon
._IUed by tN fln.ncl.1 Inttltutlon.
2. InhllrltMCI tax bee.... .1Inquent "1". ""thl ,ft.r the decedent" dlt. of d..th.
S. A JoInt IICCount 11 hlCebl. .v.... though the decld."t', n... .... eddld II . ..UI" of convent.ncl.
4. Accounb ClnchJdlng tho.. held b.t....... hu.bMd and ..1ft) which thl dle.."t put In Joint n.... .,!thln on. y..,. pdol"' to
dð er. fu11V tlllabl. II tren,'.r..
S. ~ccount. .,tabllthed JoIntlY b.tMeen hu.b.nd ~ wlf. .ur. then one y.ar prIor to d.ath 11"" not taxabl.,
6. Accounb Mid b)' . decedMt "In truIl for" .-nothar or atho... ora tDlCcbl. fully.
REPORTING INSTRUCTIONS - PART 1
- TAXPAYER RESPONSE
1. aLOCK A . If thl Infor..Uon ancI cosputaUon In the noUu .... cor-rlet and d.ctuctlont ar. not being c!eINd, place an "X"
In block '"A'" of Plrt 1 of the "TIXPIYI" R..pon.... ..etlan. Sign two cop!.. and .~lt thea with your chick for t~ a.ount of
tlX to the Rlgiltl.. of Wills of thl county Indle.t.d. Th. PA Dlpart..nt of Revenu. will i..u. en officlai a......ent
(For. REV-1548 EX) upon r.c.ipt of the return fro. the R.gist.r of Wlils.
z. aLOCK a ~ If the a...t IPeclfi.d on thIs notlc. ha. b..n or will b. reported and tax paid with tM P.Mlylvania Inherltanc.
Tax R.turn fHed b)' the dltCetMnt', rltPr...ntatlv., plec. an "X" In block "a" of Part 1 of the "Taxpay.r Rupon.." ,.ctlon. Sign one
copy and roturn to the PA D.partHnt of R.v.nu., Bur.1IU of Individual Tax.., Dept 280601, HarrIsburg, PA 17128-0601 In the
env.lop. provided.
3. BLOCK C _ If the notic. inforeation I, Incorrect and/or d.ductlons are being clal..d, ch.ck block "C" Dnd coeplate Part. 2 .nd 3
according to the instruction. below. SIAn two copl.. and sub.lt th.. wl~h yaur check for the a.aunt of tax p~yable to the R~alster
of Will. of tho county Inolcet.d. The PA Depart.ent of Revenu. will Issu. .n offlcl.l ........nt (For. REV-1548 EX) upon receipt
of the return fr08 tho Register of Will..
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Enter the date the .ccount originally w.s e.tablish.d or titled In the manner existing at date of death.
NOTE: For a decedent dying after 12/12/82: Accounts which the decedent put in joint na.e, within one (1) year of death are
taxable fully a, transfers. However, there I, an exclusIon not to exceed $3,000 per transfer.e regardless of the value of
the account or the nueber of accounts held.
If a double asterisk (MM) appear, before your first na.e In the addre,s portion of this notic., the $3.G~O exclu,lon
already has been deducted fr08 the account balance as reported by the financial institution.
2. Enter the total balancn of the account including Intere,t accrued to the date of d.ath.
3. The percent of the account that is taxable for each survivor is deter.ined as follows:
A. The percent taxable for joint a,s.t. e,tablished .ore than one year prior to the decedent's death:
1 DIVIDED BY TOTAL NUHBER OF
JOINT OWNERS
Exaaple: A joint asset registered
DIVIDED BY TOTAL NUMBER OF )( 100 . PERCENT TAXABLE
SURVIVING JOINT OWNERS
in the na.e of the decedent and two other persons.
1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) . .167 X 100 . 16.7% (TAXABLE FOR EACH SURVIVOR)
B. The percent taxable for asset, created within one year of the decedent's death or accaunt, owned by the decedent but held
in trust for another Indlvldual(s) (trust beneficiarie'):
1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
)( 100 . PERCENT TAXABLE
EXlIIlple: Joint account registered in the na.e af the decedent end two other pel"sons and established within one yeal" of death by
the decedent.
1 DIVIDED BY 2 (SURVIVORS) . .50 X 100 . 50% (TAXABLE FOR EACH SURVIVOR)
4. The YOUnt subject to tax Uine 4) is doter.ined by .ult!ptying tho account balance Ulne 2) by the porcent taxable Uine 3).
5. Enter the total of the debt. and deduction. listod In Part 3.
v. ,:-.. ...._.:. l..~......_ i...... vi .;0 ,,;,,~.,.,....": 0." .~~''''':'.'M :':... o.l;lU;". ...... .:.......:..:....... ~....i...,..;~ ....... :':... ........... ~..:..,,;....:. ~... ~..... il':'".. :,~.
7. Entor the appropriate tax rate (line 7) a. deter.ined balow.
A. For date, of death occurring after 6/30/94, the tax rates for trensfers to spause. are as follows:
1. Date. of death on ar aftor 7/1/94 and bofore 1/1/95 the rato i, 5%.
2. Date, of death on or aftor 1/1/95 transfers to spouses will bo taxed at 0% tax rato.
Note; For date, of doath prior to 7/1/94 transfers to spouse, Bre taxable at 61..
B. Tran.fer. to lineal de.cendants including father, 8Othor, son, daughtor, grandchildren, son-in-law,
daughter-inwlaw, stepchild and their is,ue are taxable et six porcent (61.).
C. Transfers to all others inclUding brother, sister, uncle, aunt, nophew and nieco are texabIe at fifteen percent (15%).
D. If YQU change the tax rate, plea.e specify your relatlonshlp to the decedent in t!'le aroa provided.
8. Tho naunt of tax due (line 8) is deter.in.d by IIUIUplying the e._aunt taxable (l1ne 6) by the tll)( rete Clino 7).
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allowmb1. debts and deduction. are deter.ined as follow.:
A. You legally are responSible for pay.ent, or the estate subjoct to ad.inistration by a personal r.presentative i, insufficient
to pay tho doductlble It....
8. You actually paid the d.bt. after death of the decadont and can furnish proof of payeont.
C. Dobts being clai.ed lIU.t be it..IZltd fully in Part 3. If addltJonal space is n.oded, use plain papor 8 1/2" x 11". Proof of
pay.ent .ay bo requested by the PA Dopart.ent of Revenue.
~i'J~V!h~~~:J'Ihl~LfJ~Fj~f*~fN:~~~~~A~jIJJ~M~i~~fl~JT~F'€~IW€;!:!:'s
~A~~xg~6ij~~~i0~~~~~~~~~+~~~i~~;~~~~~~i!~~~~t~~~~~~f~~~~~~~~~!~~~~~~~~9~PV~.':n
~
CO~ALTH Of PlNNSVlYANtA
DEPARTHEHT OF REVENUE
aUREAU Of INDIYIDUAl TAXES
DEPT. 210601
HARRISIURQ, PA 17121.06Dl
'*'
FILE NO.
ACN
DATE
21- q'7- 0130
96158946
12-17-96
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
UW.1I4J 11'" 11,"1
\.
TYPE OF ACCOUNT
,'(,.;3:;7 ,)--....?' 'EST. OF P E FAWBER o SAVINGS
~'CC 5.5. NO. 184-36-5851 [XjCHECKING
(, LC 0
l' ~"", DATE OF DEATH 11-12-96 TRUST
,\' ~+~ ~ .,.,:' 2:l "COUNTY CUMBERLAND 0 CERTIF.
~ 1~ REHIT PAYHENT AND:iRHS~TOI
~ rP,lllCl CRYSTA FAWBER CI" REGISTER OF WILLS ,\" .
lY'\ .~ 68 SPRING GARDEN ESTS Clill .-; CUMBERLAND CO COURT. OUSE
-1\ CARLISLE '''\ PA 17013,,0" CARLI SLE, PA 17,1113-'-'
.\\~,,~~-.6~~) 'J.,-\J>-9 ~', rG~,-'J / iJ/ J!-\.<-^>n ~1!Q- "6
FINANCIAL TRUST COHPAN h8, provided the Depart..nt with tho infor.attan Ur.t.d below which "U be.n us.d J ~culatlng the
potential tax due. Their records IndIcate that at the death of the above decedent, you ..er. !II joint owner/beneflc ary of thl. account.
If you feel thb Infor.atlan Is Incorrect, plea.. obtaln written correcUon fro. the fln1lnclal Institution, attach !II copy to th1l for.
l!nd ret'urn it to t.... above Ilddr.... Thls acco~l..t III tllxllbl. In .ccordllnr.. with the Inherltanc.. Tf'JC Law. of the Cu..onwealth of PeM.ylvanla.
auution. .ay b. IIn.w.red by call1nll (717) 78788327.
COMPLETE PART 1 BELOW . . . SEE
Acc~unt N~. 836788 Doto
E.tabUshod
.787-
Account a.lance
Percent Taxable
AMount Subject to
rax Rate
Potential rax Due
REVERSE SIDE FOR
02-26-87
t'L~:~. 09" ~
.000
342.55
.06
,~5
To Insure proper credit to your account, two
(2) cop la' of thl. notlc. .ust acco.pany your
pay.ont to tho Relllstor of Will.. Make check
payable to: "Rellhter of Wills, Agent...
rILING AND PAYMENT INSTRUCTIONS
x
NOTE: If tax pay.ents are .ade within three
(3) .onths of the decedent's date of death,
yoU .ay deduct 1!I S% discount of the tax dua.
Any Inherltanca tllX due will beco.e delinquent
nine (9) 80nths after the date of dllllth.
PART TAXPAYER RESPONSE S('l,c...0 <..\O_c. v,"
[I];i'r~;~9!l~tP~~~~~l!ltIfILL\!lESULj!ttAH(IFFI<::;4"rAXASSI!1lSHEN1".. BASEIt(lH'''HIS<~ICI!
Tox
x
'?l:'.\t ~
PART
~
A. c:J Tho above Infor.atlon and tax due Is correct.
1. You .1!IY choose to re.lt pay.ent to the Register of Wills with two copies of this notice to obtain
II discount or auold Interest, or you .ay check box "A" and raturn this notice to the Reglstar of
Wills and an official IIssass.ant will be Issuad by the p~ Depart.ant of Ravenue.
B. 0 The above auat has baan or will be reported and tax paid with tho Pannsylvanla Inh.rltanca Tax return
to be flied by tha decedant"s representative. .
C. c=J The abova infor.atlon Is Incorrect and/or debts and daductlons were paid by you.
You QUst co.pleta PART ~ and/or PART ~ below.
If you indicate a different tax r.te. pl.ase state your
relationship to dec.dent:
[CHECK ]
ONE
BLOCK
ONLY
<.}}..OFFIClilL/USE... O~LViEDAAF'
.... ,.. "'''AijEPARTHENT.OFREIi~NUE ........ ii
. ".' ... . .. . . . , ,~
LINE l.
2.
3.
4.
5.
6.
7.
8.
Date Established
Account aalance
Percent Taxable
AMount SUbject to Tax
Debt. and Deductions
AMount Taxabl.
Tax Rate
Tax Due
:':-":":::::::':;:::::
,:,:,:,:.:,:,:::.;,:,:,:.'...,.
,.,._..-.,_....-,-...'-:.'
.'.'..'".."'.,,.
.',.,'............',..;...
....".....",...
';::: >:::~::~: i: i::: <::::::::-; . ,
'-., :-':.:~:)::::::::::::
i"::i:;:i:;:::;:::i
;:::;:::;::;::~;::' :
.:':'::-:-:..::.;,:-:....,.,
".:,:.:,:,:.:,:.:,:,:-:.:.;.:.:,:.;,:",:,:-:,-:-;.;,:.:.;.:-:
.....'.'.'...::-,,;-:':':::::::.:::'::::;::.:':..,'..
.;':.. -:'; . -: ;, -:::,: ~'::::
,,-:,,:.;:::}::::;;:::;;:::::::::;,..,.
,.....::.;:::
":":':""';-:':';';':'.'"
.' ',' ','..,' '.' '. ~::!
PART
I!J
DATE
PAID
PAYEE
DESCRIPTION
AMOUNT PAID
[
TOTAL (Enter on Line 5 of,rax COMPutation)
I
.
. r'
Under penalti.. of perjury, I declare that tho fact. I hay. reported above are true, correct and
coopl.to t~ tho b..t ~f .y kn~wlodgo and boliof. HOME
TAXPAYER SIGNATURE
Qe,JA J! r t!pr~rl\\~{, I 2f'ff ;,;rJ)(r J t-;
\ l) GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESS"ENT with "PilE'" In.....t b...d on Infor..tlon
Iubtlltted by the financial Inltitutlon. . ( -) 6 . \ . (fl ~
2. I",,"rlt..... t.. b..o... d.ltnqu.nt nln. .onthl .ftor tho ......nt.. d.t. of d..th, '- ";jUt>::, rJ l L\ \<' r, It 1\,(" /1{l(.'\~
S. . Joint ...ount 10 t...b1. ...n though tho d...d.nt'. noo. w.. .dded .. . ..ttor 01. ,.nl.n.., 'T IJ'"
4. Account. (lnclud1ng thO'. held betw..n husband and wlf.) which the decedent put In Joint nft..' within ana ~..r prior to
d..th .r. fully to..bl." tr.n./.'" J f:l.("(: -::);J,/::l' \:./.c~',IIt.-.
S. Account. .,tabllshed jointlY batw..n hu,bend and wUe Dor. than ono yallr prior to d..th are not tusbl,. - ('71 ~}"\ '7 7:J.. - -1/ ~ ;:<
.. "'0"''' hold by . d...d.nt "In tru.t for" ""oth.r 0' oth." .r. t.,.bl. full.. <,'. I
_ TAXPAYER Rd:o~;t" tU. v.'-"'~ "ve '\
n~t. tl p:' ~ I <>-\ C }>-
l. BLOCK' _ If tho Infor..tlon .nd .o.put.tlon In tho notl.. .r. .o"..t .nd d.du.tlon. .r. not b.lng ...I..d, pl." on "X" Ii' iJ;.-Z:- \
In blook "." of P.rt I of .h. "'.,p..or R..pon.." ...tlon. Slon two '001.. .nd .ub.1t th.. with you, .h..k for tho ..ount k:~ .
to. to tho R.glot.r of Will. of tho .ounty Indl..t.d. Th. P' O.p.rt..nt of R.v.nu. will ,..u. .n Of?I.1 ........nt ::-'\-
(For. REV-15" EX' upon ..colpt of tho ..turn fro. tho R.gl.t.r of Will., ( . 7; ~l> ' II: c., CJ )
2. alOCK B . If tho ..Iot ,peclfled on thl. notlc. hot bo.n or will bo reportod and t.~ paid with tho ponnsylvania Inheritance
Tax Return filed by thl decedent" ropr...ntlltlvo, plac. an "X" In !)lock "8" of Part 1 of tho "TalCpayor Respon.... .ection. Sign one
copy and return to the PA Dopart..nt of R.vanu., Bureau of Individual TalCe" Copt 280601. Harrl,burg, PA 17128-0601 In the
~v.lop' provld.d.
REPORTING INSTRUCTIONS - PART
1
3. aLOCK C . If tho notic. Inforoation Is incorroct and/or d.ductlon. aro bllng claloed, chock block "c" and coop lot. Parts 2 and 3
accordina to tho Instrul:tlon. bolow. Sinn two cooio$ "nd subolt thu wllh your choek for tho e.aunt of tax p"yftblo to tho RCloiste"
of Will' of the county Indicated. Tho PA Depart.ent of Revonue will l,su4 an official as.....ont (For. REV.lS48 EX) upon rocolpt
of the roturn fro' tho Roglst.r of Wills.
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1. Enter
NOTE:
the data the account originallY was establish.d or titl.d in the .annor existing at data of d.ath.
For a decedent dying aft.r 12/12/82: Accounts which the dec.dent put In joint na.es within on. (1) yoar of death aro
taxablo fully a. transfors. Howey.r, thore is an exclusion not to oxceed $3,000 per transfereo rogerdle,s of tho value
tho account or the nu.ber of accounts held.
2.
3.
Enter tho total balance of the account including interest accrued to the date
The percont of tho account that Is taxable fur each survivor is deter.inad a'
A. Tho percent tl!!lxeble for joint assets established oore than one yoar pr ior
of death.
follows:
to the decedent. s
x
100
. PERCENT TAXABLE
Exuple:
TOTAL NUMBER OF
JOINT OWHERS
A joint asset rogistored
DIVIDED BY
TOTAL NUMBER OF
SURVIVING JOINT OWNERS
the decodent and two othor
persons.
1 DIVIDED BV
in tho na.e of
16.1% (TAXABLE FOR EACH SURVIVOR)
1 DIVIDED BV
3 (JOINT OWHERS) DIVIDED BY 2 (SURVIVORS) . .167 X
100
B.
o
1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
X 100 . PERCENT TAXABLE
Exa.ple: Joint account r.gisterod In
the docedent.
1 DIVIDED BY 2 (SURVIVORS) . .50 X
tho na.e of tho decedent and two other persons and astabllshed within one year of de\th by
100
50Z (TAXABLE FOR EACH SURVIVOR)
~
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5.
The aoouot subject to tax (llno 4) Is doter.lned by .ultiplying tho account balance (line 2) by the percent talCable (line
Entor tho total of tho dobt' and deductions listed in Part 3.
Ii,. en.""",," i.ClAQulw \..11," 0:' i:ll uwi,,,...i'\IluJ uy :iU;)T;nU;~~"d ~ne ';;l....~.. dll.. ..\.OOuCtlUII:.l ,ii.,,,, ,., In... "'''' d.C...." lIouujto"'. .u UIA
Ent.r the appropriate tax rat. (line 7) as detor.lnod below.
A. For date. of death occurring aft.r 6/30/94, the tax rates for transfors to spouse. are a. follows:
1. Dates of death on or after 7/1/94 and before 1/1/95 tho rate Is 3Z.
2. Dates of death on or after 1/1/95 transfers to spouses will be taxed at oZ tax rate.
Not.: For dates of deeth prior to 7/1/94 transfers to spouses are taxable at 6Z.
B. TrDnSfor' to lIneal de.cendant. including father, .oth.r, son, daughter, grandchildren, son~ln~law,
daughter~ln~IDW, stopchild and their Issue are taxable at SilC percont (6%).
C. Transfors to all others Including broth.r, sister, uncI., aunt, nephow and nl.c. aro taxable at fifteen perc4nt (15Z).
D. If you change the tax rata, please specify your relationShip to the decadent in the area prollided.
D.
7.
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The alOunt of tax due (line 6) is detor.lnad by .ultlplying tho a.ount taxable (line 6) by the talC rate (lJn. 1).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allow8ble dobts and deductions are deter.Jned a. follow':
A. You logally are responsible for pay.ant, or the estate sUbjoct to ad.inistratlon by a personal ropresentatlYo i. insufficient
to pay the daductiblo it....
B. You l!!lctually paid the debts aft.r death of the decedent and can furnish proof of pay.ent.
C. Debt. bolng clai.ed .Ult bo Ite.ized fully in Part 3. If additional spac. i. needed, use plain papor 6 l/Z" x 11". Proof of
pav-ant .ay be r.questod by the PA Depart.ent of Royonue.
'ccic:>,c.(cTAXPAYER<AsSIST ANCE.' " ...ii.i ...... .........<<.i.....
'(IF\'OU ,., NEEDFURTHERINFORMA nON.. .OR ..ASS 1ST ANCE,... CONTACT ANY' i< ...
'c'...................<><REGIST. EROFWILLS,PA DEPARTME~TOFREVENUE DISTRICT OFFICE... <..... ....<,... c
....< ,... .......ORCAlL< THE BUREAU '.. OF . INDIVIDUAL TAXES, .'. T AXPAYER INQUIRY' UNIT ." IN<) ,i
!:IA~~l~~lJ~~ AT<H Fl]~n~327.. 'c.,'l'IlP~/H!7)772.,2252<( HEAR INGIMPAIR~Di(lN~yr > . .. .....
COMMONWEALTH OF PENNSYLVANI^
OEPARTMENT or REVENUE
BUREAU OF INOIVIOUAL TAXES
OEPT 280(JO\
t1M1RlSOURG. P^ 1712a.Ql101
RECEIVED FROM:
I
CRYSTA~ L FAWBER
68 SPRING GARDEN ESTATES
CARLISLE. PA 17013
FQLDHERE
ESTATE INFORMATION:
FILE NUMBER
~
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NO. AA 296704 IHVIIO,(XIII,,1l
PENNSYLIJANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
<:]1-158<7'1"
129.55
FOLD HERE ~
55'1 1 t1',-3.. 59'51
(FIRST)
.....--.-a1-1997-0-,~O
NAME OF DECEOENT (LAST)
Ff\I'tiER P Ei:
DATE OF PAYMENT
9/2E1/1998
POSTMARK DATE
9/=5/19051
COUNTY
C' '~J?ERL../)NJ;l
DATE OF DEATH
REMARKSCRYSTA~ ~ FAWBER
SEACHECK\\ 348
IMII
TOTAL AMOUNT PAID
$20.55
vz
RECEIVED BY. /" , / ;; , /
/ '
/ "
11ARY C. L9WH~
IlEGISTEROFI,'''ILLS REGISTER'OF wlL~S
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PAVHENTI
D.tach the top portion of this Notice end sub.it with your pay.ant .ado payable to the na.e and address
printed on the reverse side.
If RESIDENT DECEDENT .eke chock or .oney order payable to: REGISTER OF WILLS, AGENT.
If HOH.RESIDEHT DECEDENT .ake check or .oney order payable to: COHHONWEAL TH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, .ay be requested by co.ploting an
nApp1ication for Refund of Pennsylvania Inheritance and Estate laxn (REV-1313). Applications are available at
tho Office of tho Register of Wilis, any of the 23 Revenue District Offices or froe tho Dopart.ent's 24-hoUr
ansNoring service nuebors for for.s ordering: In Pennsylvania 1.800.362.2050, outside PennsYlvania
and within iocal Harrisburg araa (717) 787-8094, TOOl (717) 772-2252 (Hoaring Iepaired only).
REPL V TD:
Questions regarding errors contained on this notice should be addressed to: PA Depart.ent of Revenue, Bureau
of Individual Taxes, ATTH: Post Assess.ent Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar .onths after the decedent's death, a five percent (51.) discount
of the tax paid is allowed.
PENAL TV:
The 15Z tax 880esty non.participation penalty is co.puted on the total of the tax and intorest assessed, and not
paid before January 18, 1996, the first day after the end of the tax a.nesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nino (9) .onths and one (1) day fr08 the date of
death, to the dato of pay.ent. Taxes which beca.e delinquent bofore January 1, 1982 bear interest at the rate of
six (61.) percent por annu. calculotad at a dailY rate of .000164. All taxes which beca.e delinquent on and aftor
January 1, 1982 will boar interest at a rate which will vary fro. calendar year to calendar yoar with that rate
announced by the PA Depart.ent of Revenue. The applicable interost rates for 1982 through 1998 aro:
Vear Interest Rate Daily Intarest Factor
Year
Intorost Rate
Daily Interest Factor
1982 201. .000548 1987 9Z .000247
1983 16Z .000438 1988-1991 111. .000301
"64 111. .000301 1992 91. .000247
1985 l~Z .000356 1993-1994 n .000192
1986 lOZ .000274 1995-1998 9Z .000247
--Interest is calculatod os follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT )( DAILY INTEREST FACTOR
--Any Hotico issued after the tax beco.es delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assess.ont. If pay.ent is .ade after tho interest co.putation date shown on the
Matico, additional interest .ust be calculated.
/5-3.[0 -/~
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIYISION
DEPT. 280601
HARRl$auRG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
*'
c...
In.IU7U'" CIJ-.n
CRYSTAL L FAWBER
68 SPRING GARDEN ESTS>:
CARLISLE PA 11~13
DATE 02-22-1999
ESTATE OF FAWBER P
DATE OF DEATH 11-12-1996
:1 FILE NUMBER 21 97-0730
COUNTY CUMBERLAND
ACN 96158946
Allaunt Relli tted
E
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, sublllt the upper portion of this fora with your tax p.y..nt.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RW=i60iTi-AFP-fo3'=97Y------iiilii-iNHERI''fANCE-fiix.si:iifEMENf-on:cciii.itif--iiJiii---------------------
ESTATE OF FAWBER P E FILE NO. 21 97-0730 ACN 96158946 DATE 02-22-1999
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW
IS A SUKHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 08-25-1997
PRINCIPAL TAX DUE:, 6.85
PAYMENTS (TAX CREDITS),
PAYMENT
DATE
09-25-1998
02-08-1999
RECEIPT
NUMBER
AA296704
REFUND
DISCDUNT (+)
INTEREST/PEN PAID (-)
.69-
.00
20.55
13.01-
AMOUNT PAID
TOTAL TAX CREDIT
6.85
.00
.00
.00
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
* IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. J
PAVttEHTr
Detach the top portion of this Notice end sub.it with your paYllent .ade pa~able to the rIl!!I.G and address
printed on the reverse side.
If RESIDENT DECEDENT .ake check or .one~ order pa~eble to: REGISTER OF WILLS, AGENT.
If NON-RESIDENT DECEDENT .ake check or .one~ order pa~able to: COMMONWEALTH OF PENNSYLVANIA.
REFUND (eR): A refund of e tax credit, which was not requested on the Tax Roturn, .ay be requested by co.pletlng en
"Application for Refund of PennsYlvania Inheritance and Estate T5X" (REV-1313). Applications are available at
the Office of the Register of Wills, any of the 23 Revenue District Offices or fro. the Departeent.s 24~hour
answering service nuabers for for.s ordering: In Penns~lvania 1.800-362-2050, outside Pennsylvania
and within local Harrisburg area (717) 787-8094, TDDI (717) 772-2252 (Hearing I_paired only).
REPLY TO:
Questions regarding errors contained on this notice should be addressod to: PA Depart.ent of Revenue, Bureau
of Individual Taxos, ATTN: Post Assess.ent Review Unit, Dept. 280601, Harrisburgl PA 17128-0601, phone
(717) 787.65U5.
DISCOUNT:
If an~ tax due is paid within three (3) calendar Bonths after the decedent.s death, 8 five percent (5%) discount
of the tax paid 15 allowed.
PENALTY:
The 15% tax a.nesty non-participation penalty is co.puted on the total of the tax and interest assessed, and not
paid before Janua,.y 18, 1996, the first day after the end of the tax a_nesty periOd.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) _onths and one (1) day from the date of
death, to the date of pay.ent. Taxes which beca.e delinquent before January 1, 1982 bear interest at the rate of
six (6%) percent per annu. calculated at 8 dailY rate of .000164. All taxes which beca_e delinquent on and after
January 1, 1982 will bear interest at a rete which will vary from calendar yoar to calendar year with that rate
announced by the PA Departeent of Revenue. The applicable interost rates for 1982 through 1999 are:
Year Interest Rate Daily Interest Factor
Year
Intorost Rate
Daiiy Interest Factor
1982 20% .000548 1988~1991 11% .000301
1983 16% .000438 1992 9% .000247
1984 11% .000301 1993~1994 n .000192
1965 13% .000356 1995-1998 9% .000247
1966 10i: .000274 1999 n .000192
1987 9i: .000247
..Interest is calculeted es follows:
INTEREST = 9ALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued efter the tex becones delinquent will reflect nn intorest calculation to fifteen (15) days
beyond tho date of the assess.ent. If pa~.ant is .ade after the interest cORPutation date shown on the
Notice, additional interest .ust be celculeted.