The URL can be used to link to this page

Home My WebLink About01-0587 ,..1. .'..1 "'. I... f..l. (..1 ...... . , 11.1 .:,1 :.:. f... "... -. -- ."" ., "';,.".,1 '4 ">" ,,,j~. z '" ~ n e g.a-, Et~~ ~ :s ~ 0.;::", ""O.g :3 ::Sjlg .... . o .... ~ .... ~ ~rt " ~ g~ bJ t ~ ~ ,.. . , - , ;...'., ... I.,. 't I, . \ \ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. AA 446347 REV-1162 EX (11-96) RECEIVED FROM: ACN I ASSESSMENT AMOUNT C.'YN'IllI!~ T... SN.EE CONTROL NUMBER 631 HILLTOP DRIVE NEH CtIHBERLAND, PAt 17070 01105163 72.74 FOLD HERE FOLD HERE ESTATE INFORMATION: I FILE NUMBER 22-ot-0214 NAME OF DECEDENT (LAST) (FIRST) (MI) IV'iffi.EY JUNE A. DATE OF PAYMENT 3-6-2001 POSTMARK DATE 3-5-2001 COUNTY TOTAL AMOUNT PAID 72.74 DAUPHIN DATE OF DEATH 5-24-2000 RECEIVED BY S..........,_..... ":.~ \\\ ''v\t. I ..... REMARKS ~ ' ...., '''c.,' " 201-16-1291. I', ( ',) I.~ .EAL . REGISTER OF WILLS _____ 0....-....*_---'" --- ~ -,,-,-,,-, ~----- -;r- ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT28060, HARRISBURG. PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ...~,~ ;:- No.AA 496755REV.1162EX(11.96) RECEIVED FROM: I ACN ASSESSMENT CONTROL NUMBER AMOUNT r:~[lBEr::T S ~~rv;EE & 1 () 1 $t!'?(~. C}'7 C'YI'.TH I ~~\ L Sf"l[E 6~1 HILLTOP DRIVE NEW CUM8ERLAND, PA 17070-1721 -- FOLD HERE FOLD HERE __ ESTATE INFORMATION: I FILE NUMBER ~:: j 2001 .- 0587 S ~; !\j 201--16- 1294 NAME OF DECEDENT (LAST) (FIRST) (MI) MOWF;:EY .J l.JhjE~ A DATE OF PAYMENT 6/21 / c.?(l() 1 POSTMARK DATE {J /2'() l2(JC' 1 COUNTY (Uf"IDE i~ L_ At\j D DATE OF DEATH ~:, /2if /~!()C~(.i l--:Ut:tch : S .:.> I.lt~. te. I:, " "1..- ", '" ..~ $C~ '7 (+ . i"]1"~ -: TOTAL AMOUNT PAID .....- CVNTt..jIiC\ L St"1EE C:-1f:::C!<',fl 1.::'";(+0 SEAL c,!. //l ,./ ... // /J I I (/ '. RECEIVED BY . /(rf (/ __ i/'......, ~?.~~ f'lAHY L. L.~L:':) J /// HJ REG I ':3 T F q ,: c,,! r, . c; ,/(J-.-;R?, z"",A#-<L , " , --' . . .." ~.._...... ,. '\ ' REGISTER OF WILLSN~ REMARKS ~ ------- ----- -~---.-------- ~.--,---", ~._--._---- -~---------- REV-548 EX (8-97) .... INHERITANCE TAX JOINT BANK ACCOUNT COUNTY FILE NUMBER ADVANCE PAYMENT WORKSHEET DECEDENT INFORMATION ,FINANCIAL INSTITUTION INFORMATION ACCOUNT INFORMATION DECEDENT'S NAME (LAST) (FIRST) S U 'V1 e.. DATE OF DEATH (MIDDLE INITIAL) ")... 0 I - I ~- I)..qlf CITY 6 3 I D yo, Ai e.W C ", ~ 10 ~,... t~.v, J 5' - 2- 'f' - ~ 00 0 STATE PAl ZIP i 7070 NAME OF FINANCIAL INSTITUTION LA! ~ 'If!- 0 " VJ r ADDRESS f,61 8c)C 171/ TELEPHONE NUMBER ( ?l6~) 92-Cf,,1c. 'f~ TYPE OF ACCOUNT Ba 1/1 t< CITY IJa".... .'sGw ~ STATE PI/, ZIP I 7 I 05' o SAVINGS 0 CHECKING 0 TRUST K CERTIFICATE OF DEPOSIT 0 OTHER ACCOU1BALANCE (INCLUDE INTEREST TO DATE OF DEATH) ACCOUNT NUMBER 22.} r.f-9Cf. lif 7~bZ,B8S17 ACCOUNT TITLE AS APPEARS ON SIGNATURE CARD OR CD ORIGINAL DATE ESTABLISHED JUVle.I1,I1f)wre --rCYWf"(,,;4 /.;,S0'Jee. ~-B-?6 SURVIVING JOINT OWNER INFORMATION NAME (Last) 5W'lee. Department of Revenue Use Only (First) I CrY' f'" /q (Middle Initial) /.-, PERCENT TAXABLE ADDRESS 631 H:/lre>f Or/fit/!. CITY AI e,w C Clwt b-eV"'l4-1A d RELATIONSHIP TO DECEDENT O~" ~f'e.-r' STATE ZIP CODE Pt4, i107~ TELEPHONE NUMBER TAX RATE ( 11 7 ) 17'f"'~o~1 (First) (Middle Initial) PERCENT TAXABLE STATE ZIP CODE TELEPHONE NUMBER TAX RATE (First) (Middle Initial) PERCENT TAXABLE STATE ZIP CODE TELEPHONE NUMBER TAX RATE SURVIVING JOINT OWNER INFORMATION NAME (Last) ADDRESS CITY RELATIONSHIP TO DECEDENT SURVIVING JOINT OWNER INFORMATION NAME (Last) ADDRESS CITY RELATIONSHIP TO DECEDENT Date Paid LIST DEBTS & DEDUCTIONS BELOW Amount Paid Payee Description Note: Please attach to receipt Total $ REV-548 EX (8-97) 41~~ INHERITANCE TAX JOINT BANK ACCOUNT ADVANCE PAYMENT WORKSHEET COUNTY FILE NUMBER DECEDENT INFORMATION .FINANCIAL INSTITUTION INFORMATION ACCOUNT INFORMATION (MIDDLE INITIAL) A DECEDENT'S NAME (LAST) (FIRST) JWVl e.. DATE OF DEATH 7- 0 I - I {,- j)...qc.r ~- CITY D I-'" , AI Q...v.J C r,{ I#J 10 e.- ;--' t"'d' J ~ 'f' - ~ 00 0 STATE PIL ZIP i7070 NAME OF FINANCIAL INSTITUTION L-J t\ iiPc!' " III r ADDRESS ' f, 6/ B~)' f7U TELEPHONE NUMBER ( ~6~) 92-cr-7C. 'f~ TYPE OF ACCOUNT B a v1 t< CITY /J4V'''- "S.Gu ~ STATE ZIP , 7 I oS- fA. o SAVINGS 0 CHECKING 0 TRUST K CERTIFICATE OF DEPOSIT 0 OTHER ACCOUryBALANCE (INCLUDE INTEREST TO DATE OF DEATH) ACCOUNT NUMBER 22. J If-'fq . (if 7f:,bZ,~8g17 ACCOUNT TITLE AS APPEARS ON SIGNATURE CARD OR CD ORIGINAL DATE ESTABLISHED Jt(V1e.r4,t1puJre +-CYl>CfftJ:4 ~,SV>'1ee- ~-B-'f6 SURVIVING JOINT OWNER INFORMATION NAME (Last) 5 iN' ee, (First) I CYYl ft, ,q (Middle Initial) Department of Revenue Use Only '-J ADDRESS PERCENT TAXABLE 631 I-/;r!rpf [)r:VL CITY AI e-w C CI r;rt b-e.v- [alA d RELATIONSHIP TO DECEDENT Oot" ~--r e.-f' STATE ZIP CODE P#, i707t:J TELEPHONE NUMBER ( 71 7 ) 17'f...~o S'" TAX RATE SURVIVING JOINT OWNER INFORMATION NAME (Last) (First) (Middle Initial) PERCENT TAXABLE STATE ZIP CODE TELEPHONE NUMBER TAX RATE (First) (Middle Initial) PERCENT TAXABLE STATE ZIP CODE TELEPHONE NUMBER TAX RATE ADDRESS CITY RELATIONSHIP TO DECEDENT SURVIVING JOINT OWNER INFORMATION NAME (Last) ADDRESS CITY RELATIONSHIP TO DECEDENT Date Paid LIST DEBTS & DEDUCTIONS BELOW Payee Description Amount Paid Total $ Note: Please attach to receipt COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone 717787-3930 Dear Register of Wills: Re: Estate of June A. Mowrey File Number: 2201-0214 County: Dauphin Date of Death:5/24/2000 The subject decedent legally resided in Cumberland County as of the date of death. Accordingly, you are authorized to cancel file number 2201-0214 . All matters concerning this estate should be maintained under Cumberland County File Number 2101-0587 All original Inheritance Tax documents for the subject decedent should be forwarded to the County Register of Wills; however, you may wish to retain a copy, including photocopies of all receipts for the collection of Inheritance Taxes in the subject estate which have been issued by your office. Please contact me at the telephone number above if you have any questions. Sincerely, Jeffrey D. Hollenbush, Supervisor Document Processing Unit Inheritance Tax Division COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone 717 787-3930 (' f' \ .I ,I I .D , /'.J \. Dear Register of Wills: \ / ~)\ Re: Estate of June A.Mowrey File Number: 2201-0214 County: Dauphin Date of Death:5/24/2000 The subject decedent legally resided in Cumberland County as of the date of death. Accordingly, you are authorized to cancel file number 2201-0214 . All matters concerning this estate should be maintained under Cumberland County File Number 2101-0587 All original Inheritance Tax documents for the subject decedent should be forwarded to the County Register of Wills; however, you may wish to retain a copy, including photocopies of all receipts for the collection of Inheritance Taxes in the subject estate which have been issued by your office. Please contact me at the telephone number above if you have any questions. Sincerely, Jeffrey D. Hollenbush, Supervisor Document Processing Unit Inheritance Tax Division /tl-dj?,~ ( BUREAU OF INDIVIDUAL TAXES IHHERIT~~E TAX DIVISION DEPT. Z80601 H~RISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE (/ ,.'i~ '\' ~ NOTICE OF INHERITANCE TAX APPRAISE"ENTL ALLOKANCE OR DISALLOKANCE OF DEDUCTIONs, AND ASSESS"ENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-I541 EX AFP <12-11> CYNTHIA L SMEE 631 HILLTOP DR NEW CUMBERLAND DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 05-07-2001 MOWERY 05-24-2000 22 01-0214 DAUPHIN 201-16-1294 01105163 AlIOUnt Rellitted JUNE A PA 17070 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS DAUPHIN CO COURT HOUSE HARRISBURG, PA 17101 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..... iifv=is4-i-Ex--AFP--fi1f=ool------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-07-2001 ESTATE OF MOWERY JUNE A DATE OF DEATH 05-24-2000 COUNTY DAUPHIN FILE NO. 22 01-0214 TAX RETURN WAS: S.S/D.C. NO. 201-16-1294 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 01105163 FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT NO. 0061962309 TYPE OF ACCOUNT: DATE ESTABLISHED ( ) SAVINGS ()() CHECKING ( ) TRUST ( ) TIME CERTIFICATE 08-28-1964 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due X 2,424.82 0.500 1,212.41 .00 1,212.41 .06 72.74 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 (-) 03-05-2001 AA446347 .00 72.74 TOTAL TAX CREDIT 72.74 BALANCE OF TAX DUE .00 INTEREST AND PEN. .16 TOTAL DUE .16 * 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" ( CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the require.ents of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion reverse side. -- Make check or .oney of this Notice and sub.it with your pa~ent to the Register of Wills printed on the 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 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 by calling the special 24-hour answering service for for.s ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraise.ent, allowance, or disallowance of deductions or assess.ent 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. 281021, Harrisburg, PA 17128-1021, 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 Asses~ent Review Unit, DEPT. 280601, HarriSburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-150l) 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 (57.) discount of the tax paid is allowed. The 157. tax a~esty 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.nesty period. This non-participation penalty is appealable in the sa.e .anner and in the the sa.e 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.ent. Taxes which beca.e delinquent before January 1, 1982 bear interest at the rate of six (67.) percent per annu. calculated at a daily rate of .000164. All taxes which bec~e delinquent on or after January 1, 1982 will bear interest at a rate which will vary fro. 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: Year Interest Rate Daily Interest Factor Year Interest Rate DailY Interest Factor 1982 207. .000548 1992 97. .000247 1983 167. .000438 1993-1994 77. .000192 1984 117. .000301 1995-1998 97. .000247 1985 137. .000356 1999 77. .000192 1986 107. .000274 2000 87. .000219 1987 97- .000247 2001 97- .000247 1988-1991 117- .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 beco.es delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assess.ent. If pay.ent is .ade after the interest co~utation date shown on the Notice, additional interest .ust be calculated. COMMONWEALTH OF PENNSYLVANIA DEPAPTMENT OF REVENUE r . BUREAU OF INDIVIDUAL TAXES DEPT. i'1ijl60 1 HARRISBURG, PA 17128-0601 '* INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. ACN DATE 22- () \ -a~ )l( 01105163 02-15-2001 REV-1543 EX AFP (09-00) EST. OF JUNE A MOWREY S.S. NO. 201-16-1294 DATE OF DEATH 05-24-2000 COUNTY DAUPHIN TYPE OF ACCOUNT D SAVINGS [X] CHECKING D TRUST o CERTIF . CYNTHIA L SMEE 631 HILLTOP DR NEW CUMBERLAND PA 17070 RE"IT PAY"ENT AND FOR"S TO: REGISTER OF WILLS DAUPHIN CO COURT HOUSE HARRISBURG, PA 17101 ALLFIRST FINANCIAL SERVICE has p..ovided the Depa..t.ent with the info...ation listed below which has been used in calculating the potential tax due. Thei.. ..eco..ds indicate that at the death of the above decedent, you we..e a joint owne../beneficia..y of this account. If you feel this info...ation is inco....ect, please obtain w..itten co....ection f..o. the financial institution, attach a COpy to this fo... and ..etu..n it to the above add..ess. This account is taxable in acco..dance with the Inhe..itance Tax Laws of the Co..onwealth of Pennsylvania. Questions .ay be answe..ed by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 0061962309 Date 08-28-1964 Established Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x 2,424.82 50.000 1,212.41 .15 181.86 TAXPAYER RESPONSE To insu..e p..ope.. c..edit to you.. account, two (2) copies of this notice ~st acco.pany you.. pay.ent to the Registe.. of Wills. Make check payable to: "Registe.. of Wills, Agent". x NOTE: If tax pay.ents a..e .ade within th..ee (3) .onths of the decedent.s date of death, you .ay deduct a 5% discount of the tax due. Any inhe..itance tax due will beco.e delinquent nine (9) .onths afte.. the date of death. Tax PART [TI A. [ CHECK ] ONE BLOCK B. ONLY c. [] The above info..mation and tax due is co....ect. 1. You .ay choose to ..emit payment to the Registe.. of Wills with two copies of this notice to obtain a discount 0.. avoid inte..est, 0.. you may check box "A" and ..etu..n this notice to the Registe.. of Wills and an official assessment will be issued by the PA Depa..tment of Revenue. [] The above asset has been 0" will be ..epo..ted and tax paid with the Pennsylvania Inhe..itance Tax ..etu..n to be filed by the decedent.s ..ep..esentative. ~ The above info...ation is inco....ect and/o.. debts and deductions we..e paid by you. You must complete PART ~ and/o.. PART ~ below. PART [3J 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 OF I 2 3 4 5 6 7 8 x TAX ON JOINT/TRUST ACCOUNTS 08 _.~ 8 ..lqbr.;- Z. Ii- Z. 't. <;rz. 50,000 I,?-i~.<r' .- 0 .~ 1.2.- Ii!-. i.f' J ,06 7;Z..,1i' DEBTS AND DEDUCTIONS CLAIMED If you indicate a different tax rate, please state your relationship to decedent: Pq~1V. .,. Go V" x PART [!] DATE PAID PAYEE DESCR I PTI ON AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) I $ perjury, I declare that the facts I y knowledge and belief. have reported above are true, correct HOME (717) 714' -" 0 .>~'1 WORK (1' 7 ) ? 0 I - 3 1..51 T LEPHONE NUMBER and 3~"t'-c>i 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 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 tho county indicated. The PA Department of Revenue will issue an official a..sess.ent (Form REV-1548 EX) lIpon recp;pt of the return from the Register of Wills. LINE 1. Enter NOTE: - T~ COMPUTATION the date the account originallY was established or titled in the m~r 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 taxable fully as transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless the account or the number of accounts held. TAX RETURN PART 2 If a double asterisk (MM) appears before your first name in the address portion of this notice, already has been deducted from the account balance as reported by the financial institution. '_<h .c. ~ of the valu . the $3,000 exclusion ~ f ~ 1 J:;; 9 .--J ,c. ___ 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: 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. <jJk. -1 r; B. IJ:. ,-1 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 16.7Z (TAXABLE FOR EACH SURVIVOR) .;P '-j' .~ uJ~ I I of de~ ~ I I 0 ~ 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 lJ' Example: Joint account registered in the name of the decedent and two other persons and established within one year the decedent. 1 DIVIDED BY 2 (SURVIVORS) = .50 X 100 50Z (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 Enter the total of the debts and deductions listed in Part 3. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax Enter the appropriate tax rate (line 7) as determined below. Date of Death Spuuse 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%* 12% 15% - MThe tax rate lmposed on the net value of transfers from a deceased Chlld 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 OZ. 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. 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. n c -I :I> r- o Z G) -I "% 1M lei) lr- 1M IZ 11'11 1 1 1 1 1 I !l I I . I I" 'I'll 1-1 ':I> 1M Iz I Ir- '0 I:c: 11'11 ,,, I '" 10 ,,, '-I 'M 10 IZ I'll \0 1" I -< o c " " I'll n o " tlI eI) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B0601 HARRISBURG, PA 17128-0601 ZO'I("') m(.ol-< :c:..-Z -I ("'):r::r: c:t-lt-l 3:r-:I> =r- m-l ::00 r--or- ~t:='VI t:='::o3: m m -0 :I> ..- ~ o ~ o 1 :& :I> ,.; I'll ("') ("')::0 n >c:m % ::0 3: (i) I'll r-=t-l n t-l m VI ,.; VI::o-l r-r-m" m:l>::O :I> ~ 0 -< -0 .." t > ("') ~ r- Ot-ll'll ..-("')r- :I> ~Or- Z o c: VI tlI ..-::0 (.01-1 " I'll :& M -I - :r: o c: VI m :l>eI)g~g~g ~~Cr--I-I-I 'ZI'III'II:I>I'II g~zoit1 C'11 ItlI~ 1'111'11 ,,:1> -I % ON("')N03:~ ..-0 c:..-\11 0 0..-3: I~I OI=ON::O~ N..-m..-~m 000'1::011-<1 \111r-ON ~ O'I"-:I>g:~ 0 ~~~O ..- ~ ::CCl"'1lII ~~!!ii ~;-4!llm CIl ...~ ~!I~ ; c lCc>ZO .!'~~"'" .... "ll -i 1-4 : t!i ..... Cl1-4 .... "'c ~ :s 1-4 .:. l!lg ~ i~ .... -l ~ x m C/l 0> "''0 '0 Clllll tII> c.,Cl1-4 OC0Z 1-4~Gio Z1-4t11"'" ""'OZ1-4 r"z"",n >< ti2'o tII ='" >0 tII>r"'" bZr"1-4 Cliz e>>= ....0Ztll "",0nllll lIllgJtII::t C00> !!!:allllZ ...t11 n >ZCltll 0""'t:"", 00>> ~.,,~X 0""'0 >S X~ liR n o :& tlI:& 1'110 "Z :l>S: "1'11 -1:1> Zr- 1'11-1 Z% -10 0'11 '11 " "1'11 I'IIZ <Z l'IIeI) Z-< Cr- 1'11< :I> Z M :I> " c... ~ :I> c: -< z :& m ... I'll >C Z ~ -I ~ -I ~ 0 00 > RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT . I1t:V-l HI:.! t:X(1l-96J NO. CD 000209 /bd3P-6 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z8060l HARRISBURG, PA 171Z8-0601 REV-1U7 EX AFP <12-00) CYNTHIA L SMEE 631 HILLTOP DR NEW CUMBERLAND DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 08-27-2001 MOWREY 05-24-2000 21 01-0587 CUMBERLAND 01002856 JUNE A Amount Remitted PA 17070 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, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ REY=i6o-j-Ex--AFP--n'2:0(iY------...--iNHERITANc"E--YAX--STA-yEMENY-OF-ACCOl.iiiy--.-i.--------------------- ESTATE OF MOWREY JUNE A FILE NO. 21 01-0587 ACN 01002856 DATE 08-27-2001 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PRO~ECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-20-2001 P R I NC I PAL TAX DUE: ...___........___...__._....__._..._.___.................__..__..._...._.___......__...._._._.............._..._._..___._.__...___.__._. 674.97 PAYMENTS (TAX CREDITS): BAL PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-20-2001 AA496755 .00 674.97 ANCE OF UNPAID INTEREST/PENALTY AS OF 06-21-2001 TOTAL TAX CREDIT 674.97 BALANCE OF TAX DUE .00 INTEREST AND PEN. 19.34 It IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 19.34 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT"" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. I f NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEAL TH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing 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 23 Revenue District Offices or from the Department.s 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). REPLY 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 months after the decedent's death, a five percent (5Z) discount of the tax paid is allowed. PENALTY: The 15Z 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) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became 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: Year Interest Rate DailY Interest Factor Year Interest Rate Daily Interest Factor 1982 20Z .000548 1992 9Z .000247 1983 16)( .000438 1993-1994 n .000192 1984 HZ .000301 1995-1998 9Z .000247 1985 13Z .000356 1999 n .000192 1986 10Z .000274 2000 8Z .000219 1987 9Z .000247 2001 9Z .000247 1988-1991 HZ .000301 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER 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 assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. /6-J&sg-t BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX S~ATEMENT OF ACCOUNT '* REY-1607 EX AFP 112-001 CYNTHIA L SMEE 631 HILLTOP DR NEW CUMBERLAND DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 10-15-2001 MOWREY 05-24-2000 21 01-0587 CUMBERLAND 01002856 JUNE A Allount Relli Ued PA 17070 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 ~ REV = ic,'(fj-Ex--AFP-n'2=OoY------...-fNirERiYANcE--fAx-sTAfEHE-tif-'(fF'-Ac-coUiff--.-..--------------- - ----- ESTATE OF MOWREY JUNE A FILE NO.21 01-0587 ACN 01002856 DATE 10-15-2001 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYMENTS. THE CURRENT BALANCE. AND. IF APPLICABLE. A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-27-2001 PR I NC I PAL TAX DU E : .......................................................................................................................................................................................................................... 674.97 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-20-2001 AA496755 .00 674.97 08-29-2001 CDOO0209 19.34- 19.34 TOTAL TAX CREDIT 674.97 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 If IF PAID AFTER THIS DATE. SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ. YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J ,. PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make 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, may be requested by completing 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 Department.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). REPLY 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 months after the decedent.s death, a five percent (5%) discount of the tax paid is allowed. PENALTY: 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) months and one (1) day from the date of death, to the date of payment. Taxes which became 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 became 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: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .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 NUKBER 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 assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.