HomeMy WebLinkAbout11-06-06
COW:1DNWEAlTH OF PENNSYLVANIA
~ DEPART~f1T tJF REVENUE
.8UREAU OF INDIVIDUAL TAXES
, .
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
HARTMAN KATHY l YNNE
3601 SULLIVAN STREET
MECHANICSBURG, PA 17055
_u_____ fold
ESTATE INFORMATION: SSN: 204-03-7677
FILE NUMBER: 2106-0476
DECEDENT NAME: HARTMAN CARL B
DA TE OF PA YMENT: 11/06/2006
POSTMARK DATE: 10/26/2006
COUNTY: CUMBERLAND
DATE OF DEATH: 05/09/2006
NO. CD 007392
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
06002323 I $300.82
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TOTAL AMOUNT PAID:
REMARKS:
CHECK# 702
SEAL
INITIALS: CJ
RECEIVED BY:
REGISTER OF WILLS
$300.82
GLENDA FARNER STRASBAUGH
REGISTER OF WillS
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CO""~ALrH OF PENNSYLVANIA
.' DEPARTMENT OF REVENUE
. ,BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
*'
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE NO. 21 06-0476
ACN 06002323
DATE 09-12-2006
REV-1U5 EX AFP 1O'-DOl
KATHY HARTMAN
3601 SULLIVAN ST
MECHANICS BURG PA 17050
TYPE OF ACCOUNT
EST. OF CARL B HARTMAN IXJ SAVINGS
S.S. NO. 204-03-7677 D CHECKING
DATE OF DEATH 05-09-2006 0 TRUST
COUNTY CUMBERLAND D CERTIF.
REMIT PAVMENT AND FORMS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
AHERICHOICE FED CREDIT UNION has provided the DepartBent "ith the inforaation listed belo" "hich has been used in
calculating the potential tax due. Their records indicate that at the death of the above decadent, you "ere a ioint oNnBr/benaficiary of
this account. If you feel this inforBation is incorrect, pleese obtain "ritten correction frOB the financiel institution, attach a copy
to this forB and return it to the above address. This account is taxable in accordance "ith the Inheritance Tax La"s of the COBBOnNealth
of PennsYlvania. Questions BBY be ans"ered by calling (717) 787-8327.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 34051 Dat. 04-01-2004
Esteblish.d
Account BalllllC.
P...c.nt TexBbl.
Allount Subject to
Tax Rat.
Potlllltial Tex Due
x
13.369.81
50.000
6.684.91 .
.045
300.82
TAXPAYER RESPONSE
To insure proper credit to your account, t"o
(2) copies of this notice aust accoBpany your
paYBent to the Register of Wills. Make check
payable to: "Register of Wills, Agent".
x
NOTE: If tax paYBents are Bade within three
(3) Bonths of the decedent's date of death,
you Bay deduct a S;C discount of the tax due.
Any inheritance tax due "ill becOBe delinquent
nine (9) Bonths after the date of death.
Tax
PART
[!]
A. lJ'The above inforaation and tax due is correct.
.' 1. You Bey choose to reBit peYBent to the Register of Wills with t"o copies of this notice to obtain
a discount or avoid interest, or yoU Bay check box "A" and return this notice to the Register of
Wills end en official assessaent will be issued by the PA Depertaent of Revenue.
~he above asset has been or will be reported and tax paid "ith the PennSYlvania Inheritance Tax return
~be filed by the decedent's representetive.
C. [] The above inforBation is incorrect end/or debts and deductions "ere paid by You.
You Bust cOBplete PART [!] and/or PART [!] belo".
[CHECK ]
ONE
BLOCK
ONLY
If you indicata a diff....nt tax ..at.. plaas. stat. you..
...lationship to dec.d.nt:
PART
~
TAX RETURN - COMPUTATION OF
lINE 1. Dat. Establish.d 1
2. Account Balance 2
3. P...cent Taxable 3
4. Amount Subj.ct to Tax 4
S. D.bts and Deductions S
6. A.ount TexBbl. 6
7. Tex Rate 7
8. Tax Due 8
PART
[!J
DATE PAID
DEBTS AND DEDUCTIONS CLAIMED
TAX ON JOINT/TRUST ACCOUNTS
x
x
PAYEE
DESCRIPTION
AMOUNT PAID
I
TOTAL (Ent... on line S of Tax Computation)
I
$
P...ju..y. I d.cl.... th.t the f.cts I
my knowledge .nd beli.f.
h.v. ...po..t.d above a... t..u.. co.....ct and
:g~~ ~ ~! ~ ? J1.;)2.~ I r2t.~ f}{!
TELEPH NUMB
,.,
~
GENERAL INFORMATION
, J
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable inte..est based on info...ation
sub.itted by tha financial institution.
2. Inh...itanc. tax b.c~.s delinqu.nt nine .ooths afte.. the dec.d.nt.s date of death.
3. A joint account is taxable even though the decedent.s na.e was added as a .att... of convenience.
4. Accounts (including those h.ld b.tween husband and wife) which the deced.nt put in joint na.es within one yea.. p..io.. to
death a..e fully taxable as transf...s.
5. Accounts .stablished jointly betw..n husband and wife .0... than on. yea.. p..io.. to death a..e not taxabla.
6. Accounts held by a deced.nt "in t..ust fo.." another 0.. oth...s a..e taxable fully.
REPORTING INSTRUCTIONS - PART
1
- TAXPAYER RESPONSE
1. BLOCK A - If the infor.ation and co.putation in the notice a..e co.....ct and deductions a... not being clai..d, place an "X"
in block "A" of Pa..t 1 of the "Taxpay... Response" section. Sign two copi.s and subait th.. with your check fo.. the ..ount of
tax to the R.giste.. of Wills of the county indicated. The PA Depa..t..nt of Rev.nue will issue an official asses.-ent
(Fo... REV-1548 EX) upon ..eceipt of the ..etu..n f..o. the Registe.. of Wills.
2. BLOCK B - If the asset sp.cified on this notice has been 0.. will be ...po..ted and tax paid with the Pennsylvania Inhe..itance
Tax R.tu..n fil.d by the d.ced.nt.s ..ep..esentative, place an "X" in block "B" of Pa..t 1 of the "Taxpaye.. R.spons." section. Sign one
COpy and ..etu..n to the PA Depa..t..nt of Rev.nue, Bu..eau of Individual Tax.s, D.pt 280601, Ha....isbu..g, PA 17128-0601 in the
envelop. p..ovided.
3. BLOCK C _ If the notic. info...ation is inco.....ct and/o.. d.ductions e..e b.ing clai.ed, check block "C" and co~lete Pa..ts 2 and 3
acco..ding to the inst..uctions below. Sign two copies and sub.it the. with you.. ch.ck for the a.ount of tax payable to the R.giste..
of Wills of the county indicated. The PA D.pa..t.ent of Revenue will issue an official asses.-ent (Fo... REV-1548 EX) upon ..ec.ipt
of the ...tu..n f..o. the R.gist... of Wills.
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1. Ent...
NOTE:
the data the account o..iginally was establish.d 0.. titl.d in the .anne.. existing at data of death.
Fo.. a d.c.dent dying aft... 12/12/82: Accounts which the d.cadent put in joint na..s within on. (1) yea.. of d.ath a...
taxebl. fully as t..ansfe..s. Howeve.., the... is an exclusion not to exceed $3,000 pe.. t..ansfe..ee ..ega..dless of the value of
the account 0.. the nuebe.. of accounts held.
If a double aste..isk (__) appea..s befo... you.. fi..st n... in the add..ess po..tion of this notice, the $3,000 .xclusion
el...adY has b..n d.ducted f..o. the eccount balene. as ..epo..ted by the financial institution.
2. Ent... the total balanc. of the account including int....st acc..u.d to the dete of d.ath.
3. The p...c.nt of the account that is taxable fo.. .ach su..vivo.. is d.te...in.d as follows:
A. The p...cent taxable fo.. joint assets .stablished .0... then on. y.a.. p..io.. to the d.c.d.nt.s d.ath:
1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE
JOINT OWNERS SURVIVING JOINT OWNERS
Exa.pl.: A joint ass.t ...gist....d in the ne.. of the d.c.d.nt end two oth... p...sons.
1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100
16.7X (TAXABLE FOR EACH SURVIVOR)
B. The p...c.nt taxable fo.. ess.ts c...at.d within on. y.ar of the d.c.d.nt.s d.ath 0.. eccounts own.d by the d.cedent but held
in trust fo.. anoth... individual(s) (t..ust ben.ficia..ies):
1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
X 100
PERCENT TAXABLE
Exa.ple: Joint account ..egiste..ed in the na.e of the deced.nt and two othe.. p...sons and established within one yea.. of death by
the decedent.
1 DIVIDED BY 2 (SURVIVORS) = .50 X 100 SOX (TAXABLE FOR EACH SURVIVOR)
4. The ..ount subj.ct to tax (line 4) is d.t....ined by eultiplying the account balanc. (lin. 2) by the p...cent taxable (lin. 3).
5. Ent... the total of the debts and deductions list.d in Pa..t 3.
6. Th. ..ount tax.bl. (lin. 6) is d.t....ined by subt..acting the debts and d.ductions (lin. 5) f..o. the ..aunt subj.ct to tax (lin. 4).
7. Ent... the app..op..iat. tax ..at. (line 7) as d.t....in.d b.low.
po oung... at
death to 0.. fo.. the us. of a natu..al parent, an adoptive pa..ent, 0" a steppa..ent of the child is OX.
Th. lineal class of hei..s includ.s g..andpa..ents, pa...nts, child...n, and lineal desc.nd.nts. "Child..an" includas natural children
wh.th... 0.. not th.y have b.en adopt.d by oth...s, adopted child..en and step child..en. "Lin.al d.scendents" includ.s all child..en of the
natural pa...nts end thei.. desc.ndents, wheth... 0.. not they have been adopted by othe..s, adopt.d d.scend.nts and thei.. descendants
and step-descendants. "Siblings" a... d.fined as individuals who have at least on. pa...nt in co..on with the deced.nt, whethe.. by blood
0.. adoption. The "Collate..al" class of hei..s includes all oth... ben.ficia..i.s.
Dat. of D..th Spouse Lln.al Sibling Collat....al
07/01194 to 12/31/94 3Z 6Z 15Z lSZ
Ol/Ol/9S to 06/30/00 OZ 6Z lSZ lSZ
07101/00 to p....s.n~ OZ 4.SZ. 12Z lSZ
-Th. tex ..at. i. sed on the n.t value of t..ansf...s f..~ a dec.as.d child tw.nty-one yea..s of age 0" Y
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions a..e d.te...inad as follows:
A. You legally a..e ..esponsible fo.. pay.ent, 0" the estate subj.ct to ad.inist..etion by a pe..sonal rep...sentativ. is insufficient
to pay the deductible ite.s.
B. You actually paid the debts afte.. death of the decedent and can fu..nish p..oof of pay.ent.
C. Debts b.ing clai.ed .ust be ite.iz.d fully in Pa..t 3. If additional space is needed, use plain pap... 8 1/2" xli". P..oof of
pay.ent .ay b. ...quested by the PA D.pa..taent of Revenue.