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HomeMy WebLinkAbout04-26-08 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRIS8URG. PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT BAIR BARBARA L 4030 CAISSONS CT ENOLA, PA 17025 -------- fold ESTATE INFORMATION: FILE NUMBER: 2108-0503 DECEDENT NAME: LEDERERE DOROTHY C DATE OF PAYMENT: 05/06/2008 POSTMARK DATE: 04/26/2008 COUNTY: CUMBERLAND DATE OF DEATH: 01/31/2008 NO. CD 009665 ACN ASSESSMENT CONTROL NUMBER AMOUNT 08117579 I $679.47 I I I I I I I I TOTAL AMOUNT PAID: $679.47 REMARKS: CHECK# 2995 SEAL INITIALS: AKK RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS COMl1OHWEAl TH OF PENNSYlVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 *' INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. 21.08. 'Da ~ ACN 08117579 DATE 04-21-2008 REV-1St;;, EX AFP C09-00> EST. OF DOROTHY C LEDERERE S.S. NO. DATE OF DEATH 01-31-2008 COUNTY CUMBERLAND TYPE OF ACCOUNT D SAVINGS o CHECKING D TRUST fX] CERTI F . REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT~OUSE CARLISLE, PA 17013~ ;0 a c;:x:) ::::(" rn Co :s ~~A-c) ~~ :PI ~~g LQ ;f Or:: -< ~.::.-.:~ e.'J i~~ ~ m I [:r'i iT") MEMBERS 1 ST Feu has provided the Departllent with the inforMation listed below WhiCh']!af.SIi,~ useS'?n (~ ~ calculating the potential tax due. Their records indicate that at the death of the above decedent, you were ~~ner~efic~.nv~ this ~ccount. If yoU fee~ this inforMation is incorr~ct, please.obtain wri~ten correction. froM the fin~nCial~(~it1~ion, ~ach ~~,' to thIS fOrM and return It to the above address. ThIS account IS taxable In accordance wIth the InherItance 8Wa of~Co..- of Pennsylvania. Questions .ay be answered by calling (717) 787-8327. ; ~ r:-? ~'--:, '_. COMPLETE PART 1 BELOW. . . SEE REVERSE SIDE FOR FILING AND PAYMENT ~STRUCTlJINS ""~~~ u~ BARBARA L BAIR 4030 CAISSONS CT ENOLA PA 17025 Account No. 202436 - 44 Date 1 0 - 16 - 2006 Established To insure proper credit to your account, two (2) copies of this notice lIust accompany your paYMent to the Register of Wills. Make check payable to: "Register of Wills, Agent". Account Balance Percent Taxable Amount Subject to Tax Tax Rate Potential Tax Due 31,554.26 X 50.000 15,777.13 X .045 709.97 TAXPAYER RESPONSE NOTE: If tax pay.ents are .ade within three (3) months of the decedent's date of death, you .ay deduct a 5X discount of the tax due. Any inheritance tax due will beCOMe delinquent nine (9) 1I0nths after the date of death. PART [!] The above inforllation and tax due is correct. 1. You .ay 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. [CHECK ] ONE BLOCK ONLY B. 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. c=J The above infor.ation is incorrect and/or debts and deductions were paid by you. You lIust 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 TOTAL (Enter on Line 5 of Tax Computation) . Under penalties of perjury, I declare that the facts ~.n.W10d'0 ond boliof. TAXPAYER SIGNATURE have reported above are true, correc~ HOME (117) 7~2. ~2~ WORK ( ) TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information sub.itted by the financial institution. 2. Inheritance tax beco.es delinquent nine .onths 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 ioint 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 infor.ation and co.putation 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 allount 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 thePenns.vlvania 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 info...ation 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 sub.it 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 assess.ent (For. REV-1548 EX) upon receipt of the return from the Register of Wills. TAX RETURN PART 2 TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the lianneI' existing at date of death. NOTE: For a decedent dying after 12/12182: Accounts which the decedent put in joint na.es within one (I) 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 nUllber of accounts held. If a double asterisk (..) appears before your first nBlle in the address portion of this notice, the $3,000 exclusion already has been deducted fro. 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 deterllined as follows: A. The percent taxable for joint assets established 1I0re than one year prior to the decedent's death: DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUHBER OF X 100 PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Exallple: A ioint asset registered in the na.e of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) : .167 X 100 16.1% (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 individualCs) (trust beneficiaries): 1 DIVIDED BY TOTAL NUHBER 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 SOX (TAXABLE FOR EACH SURVIVOR) 4. The a.ount subject to tax (line 4) is dete...ined 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 deter.ined by subtracting the debts and deductions (line 5) fro. the aMount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as deterMined below. .The tax rate I.posed 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 0%. 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 thaiI' descandants, 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 co..on 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%* 12% 15% CLAIMED DEDUCTIONS PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are deter.ined as follows: A. You legally are responsible for payment, or the estate subject to adllinistration 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 paYllent. C. Debts being claimed must be itellized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Proof of paYllent may be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT BAIR BARBARA L 4030 CAISSONS CT ENOLA, PA 17025 -------- fold ESTATE INFORMATION: FILE NUMBER: 2108-0503 DECEDENT NAME: LEDERERE DOROTHY C DATE OF PAYMENT: 05/06/2008 POSTMARK DATE: 04/26/2008 COUNTY: CUMBERLAND DATE OF DEATH: 01/31/2008 NO. CD 009667 ACN ASSESSMENT CONTROL NUMBER AMOUNT 08117581 I $76.74 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 2999 SEAL INITIALS: AKK RECEIVED BY: REGISTER OF WILLS $76.74 GLENDA FARNER STRASBAUGH REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 ~ ~Of INFORMATION NOTICE AND ICE (JAXPAYER RESPONSE FILE NO. 21 ACN 08117581 DATE 04-21-2008 'N! t (; BARBARA L BAIR 4030 CAISSONS CT ENOLA CLERK OF ORPHAN'S COURT CUMBERtJ1J\!D CO., PA EST. OF DOROTHY C LEDERERE S.S. NO. DATE OF DEATH 01-31-2008 COUNTY CUMBERLAND TYPE OF ACCOUNT [i] SAVINGS D CHECKING D TRUST D CERTIF. 2008 HAY -6 PH I: 28 PA 17025 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Deparhent 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 inforaation is incorrect, please obtain written correction froa the financial institution, attach a copy to this fora and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Co.aonwealth of Pennsylvania. Questions .ay be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW Account No. 20243605 . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Date Established 02-28-2001 To insure proper credit to your account, two (Z) copies of this notice aust accoapany your payaent to the Register of Wills. Make check payable to: "Register of Wills, Agent". Account Balance Per-cent Taxable Amount Subject to Tax Tax Rate Potential Tax Due x 3,590.29 50.000 1,795.15 .045 80.78 TAXPAYER RESPONSE NOTEI If tax pay.ents are aade within three (3) aonths of the decedent's date of death, you aay deduct a 5% discount of the tax due. Any inheritance tax due will becoae delinquent nine (9) .onths after the date of death. x PART [!] The above inforaation and tax due is correct. 1. You aay choose to re.it payaent 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 assess.ent will be issued by the PA Depar-t.ent of Revenue. [CHECK ] ONE BLOCK ONLY B. r=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. r=J The above infor.ation is incorrect and/or debts and deductions were paid by you. You aust co.plete PART ~ and/or PART [!] below. x If you indicate a different tax rate, please state your- relationship to decedent: PART ~ TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Per-cent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due OF TAX ON JOINT/TRUST ACCOUNTS 1 2 3 4 5 6 7 8 x PART ~ DATE PAID DEaTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter- on Line 5 of Tax Computation) t perjury, I declare that the facts my knowledge and belief. have reported above are tr-ue, corr-ect and HOME (7/7) 7 3 '2 7J:,2~ WORK ( ) TELEPHONE NUMBER 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 becolles delinquent nine 1I0nths 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 ~he decedent put in joint nalles 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 clailled, 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 Mlount 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 inforllation is incorrect and/or deductions are being clailled, check block "C" and COMPlete Parts 2 and 3 according to the instructions below. Sign two copies and subMit thell with your check for the allount 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 the date the account originally was established or titled in the Manner existing at date of death. NOTE: For a decedent dying after 12/12182: Accounts which the decedent put in joint naMes within one (I) 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 (ww) 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: DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE JOINT (lrINERS SURVIVING JOINT {IlINERS ExaMPle: A joint asset registered in the naMe of the decedent and two other persons. 1 DIVIDED BY 3 {JOINT (lrINERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 16.7X (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 {IlINERS OR TRUST BENEFICIARIES X 100 PERCENT TAXABLE ExaMPle: Joint account registered in the nalle 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 50X (TAXABLE FOR EACH SURVIVOR) 4. The aMount subject to tax (line 4) is detenained 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) froll the aMount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as deterMined below. -The tax rate IIIPosed 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 OX. 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 cOllllon 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%* 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 adllinistration by a personal representative is insufficient to pay the deductible itells. B. You actually paid the debts after death of the decedent and can furnish proof of paYMent. C. Debts being claiMed lIust be itemized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Proof of paYllent lIay be requested by the PA Depart.ent of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX( 11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT BAIR BARBARA L 4030 CAISSONS CT ENOLA, PA 17025 -------- fold ESTATE INFORMATION: FILE NUMBER: 2108-0503 DECEDENT NAME: LEDERERE DOROTHY C DATE OF PAYMENT: 05/06/2008 POSTMARK DATE: 04/26/2008 COUNTY: CUMBERLAND DATE OF DEATH: 01/31/2008 NO. CD 009668 ACN ASSESSMENT CONTROL NUMBER AMOUNT 08117580 I $684.23 I I I I I I I I TOTAL AMOUNT PAID: $684.23 REMARKS: CHECK# 2996 SEAL INITIALS: AKK RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS COMMONWEAL 1H OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. 21 ACN 08117580 DATE 04-21-2008 E REV-1543 EX AFP COt-DO> 2008 HAY -6 PH ,: 28 TYPE OF ACCOUNT D SAVINGS D CHECKING D TRUST [Xl CERTIF. EST. OF DOROTHY C LEDERERE 8.8. NO. DATE OF DEATH 01~31-2008 COUNTY CUMBERLAND CLERK OF ORPHAN'S COURT CUMBERLJ\ND CO.. PA REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 BARBARA L BAIR 4030 CAISSONS CT ENOLA PA 17025 MEMBERS 1 ST FCU has provided the DepartMent 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 C~.onw.alth 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. 202436 - 42 Date 10-04-2006 Established 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". Account Balance Percent Taxable Amount Subject to Tax Tax Rate Potential Tax Due PART [!] 32,010.48 X 50.000 16,005.24 X .045 720.24 TAXPAYER RESPONSE NOTE I If tax paYMents are Made within three (3) Months of the decedent's date of death, you .ay deduct a 5% discount of the tax due. Any inheritance tax due will beCOMe delinquent nine (9) Months after the date of death. 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. [CHECK ] ONE BLOCK ONLY B. c:l 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. c:l The above inforMation is incorrect and/or debts and deductions were paid bY you. You Must cOMPlate PART 0 and/or PART [!] below. 1 2 3 X 4 5 6 7 X 8 If you indicate a different tax rate, please state your relationship to decedent: PART ~ TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 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 PART [!] DATE PAID PAYEE DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line 5 of Tax Computation) and . perjury, I declare that the facts I m~nowledge and belief. have reported above are tr~'/c~r~ HOME (//7) 7 31- ~:J..::> WORK ( ) TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on inforution sub.itted by the financial institution. 2. Inheritance tax beco.es delinquent nine .onths after the decedent's date of death. 3. A joint account is taxable even though the decedent's na.e was added as a .atter 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 .ore 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 infor.ation and co.putation 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 sub.it the. with your check for the amount of tax to the Register of Wills of the county indicated. The PA Depart.ent of Revenue will issue an official assess.ent (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 infoNlation is incorrect and/or deductions are being clailled, check block "C" and cOIIPlete Parts 2 and 3 according to the instructions below. Sign two copies and sub.it the. with your check for the aMount of tax payable to the Register of Wills of the county indicated. The PA Depart.ent of Revenue will issue an official assessllent (Form REV-1548 EX) upon receipt of the return from the Register of Wills. TAX RETURN PART 2 TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the .anner existing at date of death. NOTE: 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 t3,000 per transferee regardless of the value of the account or the nu.ber of accounts held. If a double asterisk (--) appears before your first naMe in the address portion of this notice, the t3,000 exclusion already has been deducted fro. 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 deteNlined as follows: A. The percent taxable for joint assets established .ore 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 Exa.ple: A joint asset registered in the na.e of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 16.7X (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 SOX (TAXABLE FOR EACH SURVIVOR) 4. The a.ount subject to tax (line 4) is deter.ined by .ultiplying 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 a.ount taxable (line 6) is deter.ined by subtracting the debts and deductions (line 5) fro. the a.ount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as deter.ined below. -The tax rate l.posed on the net value of transfers fro. 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 OX. 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 co.. on 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". 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 pay.ent. C. Debts being clai.ed must be itemized fully in Part 3. 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