Loading...
HomeMy WebLinkAbout05-05-08 - ---~---~:--:r-~~'~'---. .,~- . ~..,.... COMHD*EAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 W,.. ,f"':"Ir'~A"1::ION NOTICE \.} .nL. r.:U vrrrV~-\"'.ND HE '.\STEff~fM.tGR RESPONSE FILE NO. 21 08-0246 ACN 08114780 DATE 04-10-2008 REV-1S43 EX AFP C09-00) 2008 HAY -5 PH 12: ~; I EST. OF LUKE S BASSLER CLEft< ()IS.S. NO. ()RPfJ/~~'S C. OF DEATH 02-08-2008 cuMBERLA:'l) \S9YtfW CUMBERLAND TYPE OF ACCOUNT D SAVINGS IiJ CHECKING D TRUST o CERTIF. HARRY J BASSLER 36 WOBURN ABBY AVE CAMP HILL PA 17011-1011 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PSECU has provided the Depart.ent with the info~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 info~ation is incorrect, please obtain written correction fro. the financial institution, attach a COpy to this fo~ and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the COMMonwealth of Pennsylvania. Qu.sti~ns.ay ~e answered by calli~~ (7I7l ?87-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 890029.9853 Date 10-24-2001 EstabUshed To insure proper credit to your account, two (2) copies of this notice .ust aCCOMPany your pay.ent to the Register of Wills. Make check payable tOI "Register of Wills, Agent". Account Balance Percent Taxable Amount Subject to Tax Tax Rate PotentIal Tax Due 4,419.06 X 50.000 2,209.53 X .045 99.43 TAXPAYER RESPONSE NOTE I If tax paYMents are Made 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 beco.e delinquent nine (9) .onths after the date of death. PART [!) [CHECK ] ONE BLOCK ONLY A. D The above infor.ation and tax due is correct. 1. You.ay choose to reMit 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 assess.ent will be issued by the PA DepartMent of Revenue. B. D 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. D The above infor.ation is incorrect and/or debts and deductions were paid by you. You Must COMPlete PART ~ and/or PART ~ below. x PART [!l TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS If you indIcate a diffe~ent tax ~ate, please state your relatIonship to decedent: LINE 1- Da~e ~3tab11$h.d 2. Account Balance 2 3. Percent Taxable 3 4. A.ount Subject to Tax 4 5. Debts and Deductions 5 ,. Amount Taxable , 7. Tax Rate 7 8. Tax Due 8 PART [!] DATE PAID PAYEE x DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION AMOUNT PAID I TOTAL (Enter on LIne 5 of Tax ComputatIon) . Under penaltIes of perjury, I declare that the facts I have reported above a~e true, correct and complete to the best of my knowledge and belief. HOME ( ) WORK ( ) TELEPHONE NUMBER DATE ~ TAXPAYER SIGNATURE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on infor.ation 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 ad~ed as a .at~er of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint na.es 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 clai.ed, place an '~" in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and sub.it thell with your check for the a.ount of tax to the Register of Wills of the county indicated. The PA Depart.ent of Revenue will issue an official assess.ent (Forll REV-1548 EX) upon receipt of the return froll 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 Depart.ent of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice infol'1lation is incorrect and/or deductions are being clai.ed, 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 assess.ent (Forll REV-1548 EX) upon receipt of the return froll 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 I For a decedent dYing after 12/12182, Accounts which the decedent put in joint na.es 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 nUllber of accounts held. If a double asterisk (..) appears before your first na.e 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 dete,...ined as follows: A. The percent taxable for ioint assets established 1I0re 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: Aioint 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 16.7% (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 ExallPlel Joint account registered in the na.e 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 ..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. 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% _The tax rate i.posed on the net value of transfers fro. a deceased child twenty-one years of age or y ounger 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. CLAIMED DEDUCTIONS PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are deter.ined as follows: A. You legallY are responsible for pay.ent, or the estate subject to ad.inistration by a personal representative is insufficient to pay the deductible ite.s. B. You actually paid the debts after death of the decedent and can furnish proof of pay.ent. C. Debts being clai.ed .ust be ite.ized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Proof of paYllent .ay be requested by the PA Depart.ent of Revenue. - COMMD*EAL TH OF PENNSYlVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280&01 HARRISBURG, PA 17128-0601 --.-.----"T-,r-....:-":'~:<"-~:-""'.-'"'-.~ - _('\' OEi\I~, .F~~~:..:TION NOTICE ."Ji 0 ' ~ i AND iEGJ rER ,..,f ~~~0 ER RESPONSE REV-1543 EX AFP (Of-On FILE NO. 21 08-0246 ACN 08114779 DATE 04-10-2008 TYPE OF ACCOUNT [i] SAVINGS o CHECKING D TRUST o CERTIF. 2008 KAY -5 PM 12: II EST. OF LUKE S BASSLER S.S. NO. ORP.... .~..\)........~....fh.~ TE OF DEATH 02-08-2008 ,CUMBERtJ~!()ccr~1TY CUMBERLAND REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 HARRY J BASSLER 36 WOBURN ABBY AVE CAMP HILL PA 17011-1011 PSECU has provided the nepart.ent with the inforaation 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 fro. 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..onwealth of Penl1$Ylvania. Question::'a.ay be answered by callir!g (717) 787-8327. COMPLETE PART 1 BELOW Account No. 8900299853 Account Balance Percent Taxable A.ount Subject to Tax Tax Rate Potential Tax Due PART [!] . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Date Established 10-24-2001 To insure proper credit to your account, two (2) copies of this notice .ust acco.pany your pay.ent to the Register of Wills. Make check payable tOI "Register of Wills, Agent". x 692.32 50.000 346.16 .045 15.58 TAXPAYER RESPONSE NOTE I If tax pay.ants are .ade within three (3) .onths of the decedent's date of death, YOU .ay deduct a 5X discount of the tax due. Any inheritance tax due will beco.e delinquent nine (9) .onths after the date of death. x ~:n~~~~J:j:r]~n~!~~-r:r~-!fr~T~~T\rt'-ftl)~21~!~~~:r~~ft:r~~~:~'11~~ P-n-:';:-ii>.""';a!!'-_'ili<'.Ellii:~_=::?l-_""~.",.:~-;:;:.;;-:::-:-""_.,,;:.,,.:m-:-m;_;m"'_-""'lli_.;r:**ij:;ilf~~~~'!lil!:~_::fJ:;;,".,.:-x*.-1ili.ifu.$.-!/:.,,_ii1f_:n:~:ffi!l:~~.Jl;:3irti~-.itl::ilJ:.J1!lili::~""'tfi?l-:~~ [CHECK ] ONE BLOCK ONLY A. 0 The above infor.ation and tax due is correct. . 1. You .ay choose tore.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 assess.ent will be issued by the PA nepart.ent of Revenue. B. 0 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. 0 The above infor.ation is incorrect and/or debts and deductions were paid by you. You .ust co.pleh 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- Dat. 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 CEnter on Line 5 of Tax COMPutation) . Under penalties of perjury, I declare that the facts I have reported above are true, correct and complete to the best of my knowledge and belief. TAXPAYER SIGNATURE HOME ( ) WORK ( ) TELEPHONE NUMBER ~ DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on inforllation subllitted 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 nalle was added as a IDatter 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 1I0re 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 inforllation and cOMPutation in the notice are correct and deductions are not being clai.ed, place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and subllit thell with your check for the Mount of tax to the Register of Wills of the county indicated. The PA Departllent of Revenue will issue an official assessllent (Forll REV-1548 EX) upon receipt of the return froll 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 infor_ation is incorrect and/or deductions are being clailled, check block "e" and COMPlete Parts 2 and 3 according to the instructions below. Sign two copies and sub_it the_ with your check for the allount of tax payable to the Register of Wills of the county indicated. The PA Departllent of Revenue will issue an official asseSSMent (Forll REV-1548 EX) upon receipt of the return froll 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 ioint n..es 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 na.e 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 deterMined as follows: A. The percent taxable for ioint 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. 1 DIVIDED BY 3 (JOINT OWNERS> DIVIDED BY 2 (SURVIVORS> = .167 X 100 16.1X (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 allount SUbject to tax (line 4> is deter.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. ,. The aIIount 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 1.posed on the net value of transfers fro. a deceased Ch1ld 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 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 Or. 6% 15% 15% 07/01/00 to present Or. 4.5%* 12% 15r. 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 itellized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x U". Proof of paYMent .ay be requested by the PA Departllent of Revenue. COMMONWEAL TH OF PENNSYlVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 ~ 'a'-''''T'~ ~__"_'~_'a"_'_"'_"'"_"""",,,-- "...,..---~- ..-,.. _'7C/\t)~.:ma~lIDVA~!f'ON NOTICE tt,~'..", ',,_,l~ tt.}~.?~)~~I:~,... F'. ;ISTEtAX~~ttANBESPONSE FILE NO. 21 08-0246 ACN 08114781 DATE 04-10-2008 TYPE OF ACCOUNT Ii] SAVINGS o CHECKING D TRUST D CERTIF. L EST. OF LUKE S BASSLER ClERK OfS.s. NO. ORPH^~S CO\ftt OF DEATH 02-08-2008 CtJMBERLA.ND te.Ctuaty CUMBERLAND HARRY J BASSLER 36 WOBURN ABBY AVE CAMP HILL PA 17011-1011 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PSECU hu provided the DepartMent with the info~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 inforMation is incorrect, please obtain written correction frOM the financial institution, attach a copy to this fo~ and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the COM.onwealth of Pennsylvania. Questions May be an~ered by ~al11ng (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS 10-24-2001 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 No. 8900299853-S7MM Date Established Account Balance Percent Taxable Amount Subject to Tax Tax Rate Potential Tax Due' PART [!] x 8,925.03 50.000 4,462.52 .00 .00 TAXPAYER RESPONSE NOTE: If tax paYMents are Made within three (3) .onths of the decedent's date of death, you .ay deduct a 5X discount of the tax due. Any inheritance tax due will beco.e delinquent nine (9) .onths after the date of death. x A. [] 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 assess.ent will be issued by the PA Depart.ent 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. ~ The above inforMation is incorrect and/or debts and deductions were paid by you. You .ust COMPlete PART 0 and/or PART ~ below. 1 2 3 X 4 5 , 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 [!I DATE PAID PAYEE DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION AMOUNT PAID I TOTAL CEnter on line 5 of Tax Computation) . Under penalties of perjury, I declare that the facts I have reported above are true, correct and complete to the best of my knowledge and belief. TAXPAYER SIGNATURE HOME ( ) WORK ( ) TELEPHONE NUMBER ~ DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on inforntion subllitted by the financial institution. 2. Inheritance tax becollos delinquent nine 1I0nths after the decedent's date of death. 3. A joint account is taxable even though the decedent's n..e was a_dedas . .atter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint na.es within one year prior to death are fully taxable as transfers. S. 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 inforllation and cOIIPutation in the notice are correct and deductions are not being clai.ed, place an "X" in block "A" of Part I of the "Taxpayer Response" section. Sign two copies and subllit the. with your check for the Hount of tax to the Register of Wills of the county indicated. The PA Depart.ent of Revenue will issue an official assessllent (Fo~ REV-1548 EX) upon receipt of the return froll 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 info~ation is incorrect and/or deductions are being chilled, check block "C" and co.plete Parts 2 and 3 according to the instructions below. Sign two copies and subllit thell with your check for the a.ount of tax payable to the Register of Wills of the county indicated. The PA Departllent of Revenue will issue an official assess.ent (For. REV-lS48 EX) upon receipt of the return froll 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. NOTEl For a decedent dying after 12/12/821 Accounts which the decedent put in joint nalles 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 nUllber of accounts held. If a double asterisk (..) appears before your first nalle 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 dete~ined as follows: A. The percent taxable for joint assets established 1I0re than one year prior to the decedent's deathl DIVIDED BY TOTAL NU"BER OF DIVIDED BY TOTAL NUMBER OF X 100 ~ PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Exa.plel A joint asset registered in the naae 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)l 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 PERCENT TAXABLE Exaaplel 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 a.ount subject to tax (line 4) is dete~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 det.rained by subtracting the debts and deductions (line 5) froll the allount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as det.rained below. Date of Death Spouse lineal Sibling Collateral 07/01/94 to 12/31/94 3% '" 15" 15% 01/01/95 to 06/30/00 0% ,% 15" 15" 07/01/00 to present 0" 4.5%* 12% 15" -The tax rate illposed on the net value of transfers froll a deceased child twenty-one years of age or Y ounger 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. CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are deterained as follows I A. You legally are responSible for payaent, 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 payllent. C. Debts being clai.ed lIust be ite.ized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Proof of pay.ent lIay be requested by the PA Departaent of Revenue. William R. Kaufman -Atlol'ne,/ at ofaw 940 untwy Drive ~echanicsburg,PJ\17055 717-766-7702 Fax: 717-790-9031 Email: wrkaufman.wrklaW@comcast.net April 29, 2008 ~j ~!~ o~ 8~ i9. Glenda Farner Strasbaugh, Register of Wills Cumberland County Courthouse 1 Court House Square Carlisle, P A 17013 Re: Luke S. Bassler, Deceased File No. 2008-00246 Dear Ms. Strasbaugh: Enclosed please find an inheritance tax prepayment in the amount of $1 0,000 for the above-referenced decedent's estate. WRK/pab Enclosure ~ c::::a S :x =-- -< . en -0 :J: N .. -r.Ai ri"l C~ (;:>0 (:r~ ~;5 i-1; if'~ ::oq CJ (-:-) -f~~ ..... :B ;~ H1,:.,~,," (./".) d' - .:,v, I,,~ : ~ 1J'l N ...~ '" (/)~ ~,~o~ ~ \ ../ ~~I t'I1 ffi Fl t~ ...0 ~ ~~;,; ~o ~ o O){il\\(l 0 ~ .. fB ~. j'4'", if r- 0' lI' I"f) C:, ~"- .. ~ II" lI\ ~rl""'\r\~,' ,... 0-'" ",h. I !'~"", 1 1 . ~ ~ :'~, ~.. f\, ."r ~tl 1- f .-..?'..... t-, ,: ~':.,,.. . 1 "\ ~ ' hl..-I"'I:""it-- Cr" \" .\.....V. . I I C,,''' :t'~ If' .I_I.) 2008 HAY - l{) l{) == ~~ ~ ;> ...-l e ~.,. .JA f+oo ~ J. ~ =~Q~ ~ ~t;coi ~ ~.a ; e~~.e ... - "'. ~ .s u .~ .- ..... - == -~-~ == ""l:f..= ~ Q\~ ~ 0) CI) ::s o ~ tb ~ g 0 .D u~ tZl ~~ ~ ~ "S ~~ lZl..... ;::::l lZl 0 ~~80)~ 0) 4-l CI) F=o"'O::S< a[)a~~ ~ tn "'i: 0)0- ~..... 0) t _ "'0 bJ)..o ~ CI) ~O)EO:':::: ~~~U~ o u~u ........, '-' ~ ili~_~m~~I.:!Jd.DBllrr!iji~L.111lW!:_'W""-i~' ii ~~:m;~~t:~!t!l~~~..~fi.~~~.ft. t JI ! t"~. -- - '."" * COMMONWEAL1H ~F 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 BASSLER MARIAN J 36 WOBURN ABBEY AVENUE CAMP HILL, PA 17011 -------- fold ESTATE INFORMATION: SSN: 189-66-1534 FILE NUMBER: 2108-0246 DECEDENT NAME: BASSLER LUKE S DA TE OF PAYMENT: 05/05/2008 POSTMARK DATE: 04/29/2008 COUNTY: CUMBERLAND DATE OF DEATH: 02/08/2008 NO. CD 009660 ACN ASSESSMENT CONTROL NUMBER AMOUNT 08114780 I $99.43 08114779 I $15.58 101 I $9,884.99 I I I I I I TOTAL AMOUNT PAID: REMARKS: RECEIPT TO A TTY CHECK# 21 5 SEAL INITIALS: WZ RECEIVED BY: REGISTER OF WILLS $10,000.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS