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HomeMy WebLinkAbout01-0604 COHMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 *' /(, -~39 - I C INFORMATION NOTICE AND TAXPAYER RESPONSE FILE ACN DATE NO. 21 -01 ~1 01129700 06-20-2001 REY-1545 EX AFP 109-001 uj EST. OF ANNA RICKELL S.S. NO. 201-16-2695 DATE OF DEATH 01-27-2001 COUNTY CUMBERLAND TYPE OF ACCOUNT D SAVINGS [Xl CHECKING D TRUST D CERTIF. . Ii BETTY BEANE 1907 LINCOLN ST CAMP HILL PA 1 to, 11 ~ ''. ' REHIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 WAYPOINT BANK has provided the Departllent with the information 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 information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 400014243 Date 02-24-1997 Established Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x 1,601.31 50.000 800.66 .15 120.10 TAXPAYER RESPONSE To insure proper credit to your account, two (2) copies of this notice must accompany your payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". x NOTE: If tax payments are made within three (3) months of the decedent.s date of death, you may deduct a 57. discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. Tax PART m A. [ CHECK ] ONE BLOCK B. ONLY c. ~ The above information and tax due is correct. ~ 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. [] 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. [] The above information is incorrect and/or debts and deductions were paid by you. You must complete PART ~ and/or PART ~ below. PART @] TAX RETURN - COMPUTATION 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 TAX ON JOINT/TRUST ACCOUNTS If you indicate a different tax rate, please state your relationship to decedent: OF 1 2 3 4 5 6 7 8 x x PART ~ DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line 5 of Tax Computation) I $ perjury, I declare that the facts I my knowledge and belief. have reported above are true, correct and HOME ( 1/ 1 ) 71 7 - J.. ')., '" ~ WORK ( ) TELEPHONE NUMBER DATE lAXPAY 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 computation 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 and/or 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 tex (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. -The tax rate Imposed on the net value of transfers from a deceased chIld 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. ,~'-,,~, '-~~"'''':''''''l'; iD '1' x w ~ >- w a: C\I ....... r- <D 0) IIl;.f' <( <( 0 z >< <( l- I- W c.. I- - <(<( W -I- 0 zen <(W W >0 a: ...JZ ><( ...J en ZW <( zO - wZ 0 a.<( - !:: LL a:: LL W 0 J: Z <( z <( > --' 1Il >- w m x zw<( z:J~ wz--, a.w<( LL>::l oWe 0:_ :CLL~ <( soe a. <( ~ ~ - WZLL~t? ~wog~ Z~::lgco ~O:<(C\J~ ~<(WC-:a: ""a. a: a. a: OW::lw<( ()OlDO:C o <0 o cb C\J ;::: I \, /~-oJ.0'9-1 r BUREAU OF INDIVIDUAL INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 TAXES BETTY BEANE 1907 LINCOLN ST CAMP HILL PA 17011 ~',~--"--<<;',.-- <if" , :~~~~~~'-'~1'-~ I 0 .,... f- 0 "" z 0J :J ...... a \ll :2 <( ~< o ...... f- m-la: z:2a?w u(/)f-CI:l <((/)z:2 wa:J ~uz <( ...... ..... 0 ['- . ..... ~ (J) r.I: Z ll. >- ,J I- a .. I- U....I :E W Z ....I 0 ill ..... ..... a:: ....II LL 0 W w Z l'll. > <r O~ jjj W cr l-:I: 0 m ......u w a:: L w 0: W :J: 0 ~ NOTICE OF INHERITANCE TAX APPRAISEMENTL ALLOHANCE OR DISALLOHANCE OF DEDUCTION~J AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN ...~--~"~~...-~-~-'-----'--~- r- -s z 0 o -.0 ;::: C. <( I :2: -< a: 2 o '.J ~ ffi ~,J w co .... I-~ru <(Z ~~ wu:: U1 0"- -.j) ru I -0 .... ~f=' o g? f:J ~ Z !.f) U') ....... {~. OJ ....,. fJl )~ , =- ~ _l-:I: I-Z ~z :::!.<I: 1-....1 15 _J oW ~:.: wU 0.... ~rr: W ::;; <( Z .... o C l"'J 1-'- 15 ['- ::;; fU >- '- C;:-.t/ LL o w I- <( o 09-11-2001 RICKELL 01-27-2001 21 01-0604 CUMBERLAND 201-16-2695 01129700 'Ii, o ~."., a: f- z :J a :2 <( -l <( f- a f- ..... I'"' -' o ru "- ~-.o <( OJ 0, ~..o <( ::;; I- m o a. C.J Z cr .J 0:: W m 1:. ~ ~U Z :J o () >- CI:l o w ~ w U w a: if) -l -l S LL o a: w I- if) (9 w a: w Z <I W m o c... If) # x U w :r U ~... ~ o 0>- ru+- 'I- :cl'W I-rum 11i' o....(/) LL :>::: o a: w <( I- :2 <( w o a: -l <( W (/) REV-1548 EX AFP <12-00) ANNA Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1"'1 IU'D I"""n 1 A.ln I"'n I"'nllnT unllL""1""" /~..cJ39 -' It) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT 5(. & *' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 REV-16D1 EX AFP (12-DDI BETTY BEANE 1907 LINCOLN ST CAMP HILL PA 17011 DATE ESTATE OF DATE OF DEATH FILE NUMBER J COUNTY - ACN 10-01-2001 RICKELL 01-27-2001 21 01-0604 CUMBERLAND 01129700 ANNA Allount Rellitted 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. subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .. R'Ey=i6'ifj-'EX-AFP-ri'2-=ooY------...-iNHERiYANC'E-fAX-STAfEM'Etif-OF-Accou'Nf--...---------------- ----- ESTATE OF RICKELL ANNA FILE NO.21 01-0604 ACN 01129700 DATE 10-01-2001 THIS STATE"ENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NA"ED ESTATE. SHOWN BELOW IS A SU""ARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAY"ENTS. THE CURRENT BALANCE. AND. IF APPLICABLE. A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 09-04-2001 P R I NCI PAL TAX DUE: ......n.n....n..........n.n.n................n...................n...................................n............................nn..............n...n.n.................n______.n..............___.___... 120.10 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-26-2001 AA496772 .00 120.10 TOTAL TAX CREDIT 120.10 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE. SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAY"ENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT"" (CR). YOU "AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS. ) PAVMENT: Detach the top portion of this Notice and submit with your payment made payable to the ne.e and address printed on the reverse side. If RESIDENT DECEDENT .ake check or money order payable to: REGISTER OF WILLS. AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, .ay be requested by co.pleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Depart.ent.s 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLV TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment 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 (5%) discount of the tax paid is allowed. PENAL TV: The 15% tax amnesty non-participation penalty is computed 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 amnesty 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 payment. Taxes which beca.e delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which beca.e delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2001 are: Vear Interest Rate Daily Interest Factor Vear Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 n .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 n .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assess.ent. If pay.ent is made efter the interest computation date shown on the Notice, additional interest must be calculated.