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HomeMy WebLinkAbout01-0610 \tJ \Jj ~ = <:) '- - ~ '- '-:: - - - ~ - -- '- '0 '- '- ~ ,-- ~' ::::: ., '- - ~ '~ ~ '- - ~ - '" -........;:: ~ ~ ::; ~ - 0 ~ \J .,.., .:) \( ~ ,'.) f') ~ " <0 " f') ,,~., () ~ ~ " I'" 'J.j ',-of ''-J ~ ~ ~ ~ ~ \lJ "- ~ '~ ~ ~ ~ X ~ ~ ~ ~ ~ - - ~ - !it;j~ '" s _ a;Cl:>S --:r < CI) Co -as-fij il:E,,-, . " ~ / h - :J.-~O --- .,:2/ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 '*' INFORMATION NOTICE AND TAXPAYER RESPONSE FILE ACN DATE NO. 21-t01-~/t:) 01130164 06-20-2001 , REV-1545 EX AFP <09-00) \) . .j,-,. EST. OF GLADYS M ALLEMAN 5.5. NO. 186-07-5178 DATE OF DEATH 03-10-2001 CO~TY CUMBERLAND TYPE OF ACCOUNT D SAVINGS [X] CHECKING D TRUST D CERTIF. FRED R ALLEMAN C/O 101 S 18TH ST CAMP HILL PA 17011 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PSECU has provided the Depart.ent with the infor.ation listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this infor.ation is incorrect, please obtain written correction fro. the financial institution, attach a copy to this for. and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the C~.onwealth of Pennsylvania. Questions .ay be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 0186075178 Date 01-07-1983 Established Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x 439.10 50.000 219.55 .045 9.88 TAXPAYER RESPONSE To insure proper credit to your account, two (2) copies of this notice .ust acco.pany your pay.ent to the Register of Wills. Make check payable to: "Register of Wills, Agent". x NOTE: If tax pa~ents are .ade within three (3) .onths of the decedent's date of death, you .ay deduct a 5% discount of the tax due. Any inheritance tax due will beco.e delinquent nine (9) .onths after the date of death. Tax PART [!] A. [ CHECK ] ONE BLOCK B. ONLY c. c=J The above info~ation and tax due is correct. 1. You .ay choose to re.it pay.ent to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you .ay check box "A" and return this notice to the Register of Wills and an official asses~ent will be issued by the PA Depart~nt of Revenue. c=J The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent's representative. c=J The above infor.ation is incorrect and/or debts and deductions were paid by you. You .ust co~lete PART ~ and/or PART ~ below. PART ~ DATE PAID DEBTS AND DEDUCTIONS CLAIMED If you indicate a different tax rate, please state your relationship to decedent: PART ~ TAX RETURN - COMPUTAT%ON LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due OF 1 2 3 4 5 6 7 8 x TAX ON JOINT/TRUST ACCOUNTS x PAYEE DESCRIPTION AMOUNT PAID I $ I TOTAL CEnter on Line 5 of Tax Computation) Under penalties of perjury, I declare that the facts I complete to the best of my knowledge and belief. ~ j( aiL- TAXPAYER SIGNATURE have reported above are HOME (1/7 ) 1CI WORK (111) 1~3 TELEPHONE NUMBER true, correct and O'7R" 2. ? S".k G/.;L?lc;/ DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance tax becomes delinquent nine months after the decedent.s date of death. 3. A joint account is taxable even though the decedent.s name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointlY between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and co~tation in the notice are correct and deductions are not being claimed, place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent.s representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one COpy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect andlor deductions are being claimed, check block "C" and complete Parts 2 and 3 according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter NOTE: the date the account originally was established or titled in the manner existing at date of death. For a decedent dying after 12/12/82: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (**) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decedent.s death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 16.77. (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent.s death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 PERCENT TAXABLE Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) = .50 X 100 507. (TAXABLE FOR EACH SURVIVOR) 4. The amount SUbject to tax (line 4) is determined by multiplying the account balance (line 2) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. *The tax rate ~mposed on the net value of transfers from a deceased ch~ld twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 07.. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3% 6% 15% 15% 01/01/95 to 06/30/00 0% 6% 15% 15% 07/01/00 to present 0% 4.5%lE 12% 15% CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actuallY paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Proof of payment may be requested by the PA Department of Revenue. ,.........,.:_~~.~~"'.--...~- ;.?,"", ~ 1.,.r'",:~"~"",,,,,""':,,"-'JO!Il!'":-"I. "'~_1l",.....,...,..:.!<o,~..I"" .......-., ."""...~"", ..;..... "",,:11. ,............- ._, ... \ (- J;OMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No.AA 496776 REV.1162 EX (11-96) RECEIVED FROM: I ACN ASSESSMENT CONTROL NUMBER AMOUNT ", FRED R ALLEMAN 01130164 $C;:> . 88 101 S 18TH STREET CAMP HILL. PA 17011 ESTATE INFORMATION: FILE NUMBER 21-2001-0610 SSN186-07-5178 NAME OF DECEDENT (LAST) (FIRST) (MI) ALLEMAN FR~'p-R DATE OF PAYMENT 6/28/2001 POSTMARK DATE 6/27/2001 /--...., 'i/0\ \.. '\\ ' \ " FOLD HERE FOLD HERE --- COUNTY CUr1BERLAND Sc;\.88 TOTAL AMOUNT PAID DATE OF DEATH 3/10/2001 REMARKS FRED R ALl.EMAN AC CH[Cf<*, 2090 SEAL RECEIVED BY MARY C. LEWIS REGISTER OF WILLS .-'I'his ,receipt is being ~laced with REGISTER OF WILh~ laser ~~ts_7__~1pt CD 1 I C~MONWEALTH OF PENNSYLVANIA ..' OEPARTMENT OF REVENUE BUREAU OF INOIVIDUAL TAXES qFPT. 2B0601 HARRISBURG. PA 1712B-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT FRED ALLEMAN 101 S 18TH STREET CAMP HILL, PA 17011 n_n___ fold EST A TE INFORMATION: SSN: 186-07-5178 FILE NUMBER: 21-2001- 0610 DECEDENT NAME: ALLEMAN GLADYS M DATE OF PAYMENT: 07/03/2001 POSTMARK DATE: 06/28/2001 COUNTY: CUMBERLAND DA TE OF DEATH: 03/10/2001 NO. CD 000001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 01130164 I $9.88 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: FRED A ALLEMAN CHECK# 2090 SEAL INITIALS: AC RECEIVED BY: $9.88 MARY C. LEWIS REGISTER OF WILLS THIS RECEIPT REPLACES RECEIPT AA 496776 REGISTER OF WILLS \, I t - c:;."';/ ~ . ..2- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENTL ALLONANCE OR DISALLONANCE OF DEDUCTION5, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS IEV-1548 EX AFP (l2-OIl FRED R ALLEMAN C/O 101 S 18TH ST CAMP HILL PA 17011 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 09-17-2001 ALLEMAN 03-10-2001 21 01-0610 CUMBERLAND 186-07-5178 01130164 AlIOUnt R..itted GLADYS M MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ Rifv;is~i-E)f-AFP--(i2-:oo1------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 09-17-2001 ESTATE OF ALLEMAN GLADYS M DATE OF DEATH 03-10-2001 COUNTY CUMBERLAND FILE NO. 21 01-0610 TAX RETURN WAS: S.S/D.C. NO. 186-07-5178 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 01130164 FINANCIAL INSTITUTION: PSECU ACCOUNT NO. 0186075178 TYPE OF ACCOUNT: () SAVINGS (>0 CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-07-1983 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due X 439.10 0.500 219.55 .00 219.55 .45 9.88 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." X TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-27-2001 CDOOOOOl .00 9.88 TOTAL TAX CREDIT 9.88 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 · IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRl, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. l PURPOSE OF NOTICE: PAVMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENAL TV: INTEREST: To fulfill the requir~ents of Section Z140 of the Inheritance and Estate Tax Act. Act Z3 of ZOOO. (7Z P.S. Section 9140). Detach the top portion of this Notice and sub.it with your pa~ent to the Register of Wills printed on the reverse side. -- Make check or ~y order payable to: REGISTER OF WIllS. AGENT. A refund of a tax credit. which was not requested on the tax return. .ay be requested by c~leting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills. any of the Z3 Revenue District Offices or by calling the special Z4-hour answering service for for.s ordering: 1-800-362-Z050; services for taxpayers with special hearing and or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied with the appraise.ent. allowance. or disallowance of deductions or assess..nt of tax (including discount or interest) as shown on this Notice .ay Object within sixty (60) days of receipt of this Notice by: --written protest to the PA Depart.ent of Revenue. Board of Appeals, Dept. 2810Z1. HarriSburg. PA 171Z8-10Z1. OR --electing to have the .atter deter.ined at the audit of the account of the personal representative. OR --appeal to the Orphans' Court Factual errors discovered on this assess.ent should be addressed in writing to: PA Depart.ent of Revenue. Bureau of Individual Taxes. ATTN: Post Assess.ent Review Unit. DEPT. 280601. Harrisburg. PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of ad.inistratively correctable errors. If any tax due is paid within three (3) calendar .onths after the decedent's death. a five percent (5X) discount of the tax paid is allo_d. The l5X tax ~nesty non-participation penalty is co.puted on the total of the tax and interest assessed, and not paid before January 18. 1996, the first day after the end of the tax a~esty period. This non-participation penalty is appealable in the sa.. .anner and in the the sa.. ti.e period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency. or nine (9) .onths and one (1) day fro. the date of death, to the date of pay..nt. Taxes which bsca.. delinquent before January I. 1982 bear interest at the rate of six (6X) percent per annu. calculated at a daily rate of .000164. All taxes which b~ delinquent on or after January I. 1982 will bear interest at a rate which will vary froa calendar year to calendar year with that rate announced by the PA Depart.ent of Revenue. The applicable interest rates for 1982 through 2001 are: Vear Interest Rate Daily Interest Factor Vear Interest Rate Daily Interest Factor 1982 ZOX .000548 1992 9X .000247 1983 16X .000438 1993-1994 ]X .000192 1984 llX .000301 1995-1998 9X .000247 1985 13X .000356 1999 7X .000192 1986 lOX .000274 2000 8X .000219 1987 9X .000247 ZOOl 9X .000247 1988-1991 llX .000301 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NURBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NOtice issued after the tax becoaes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the asses~t. If pay..nt is .ade after the interest coaputation date shown on the Notice. additional interest .ust be calculated.