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Home My WebLink About05-12-08 COMHONWEALTH OF PENNSYLVANIA '* DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL T~1,,~r\,C\,QC)~("\; O~F\C!'",., ' DEPT. 280&01 I".rl , !\ l ,...U /i HARRISBURG, PA 17128- 060'1:.:,-,,: ;:'\'~Tq~: (\~ It)> , H~I oi,\:J \ tn v; \ .!<. ....~ , J.;..\"", '., ~'lS'3 EX AFP (09-00) INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. ACN DATE 21.0~. 52 ~ 08117375 04-21-2008 ** LOIS 51 OLIVER ENOLA zoua H'AY \ 2 PM \2: 06 CLERK Of ORP~AN'? .P9U~1 D CUtdP,LDl b'\: J/.;.. I 'A 1~',~,,)L.: 1-,' ., ~'..-.. KEIM RD EST. OF ELIZABETH ENGLE S.S. NO. 202-20-6742 DATE OF DEATH 02-13-2008 COUNTY CUMBERLAND TYPE OF ACCOUNT o SAVINGS o CHECKINC o TRUST [iJ CERTIF. PA 17025 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Depart_ent with the infor.ation listed below which has bun used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If YOU feel this infor.ation is incorrect, please obtain written correction froM the financial institution, attach a COpy to this for. and return it to the above address. This account is taxable in accordance with the Inheritance Tax l.~s of thp Common~palth of Pennsylvania. Questions .ay be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 312147-40 Da te 08- 1 7 - 2007 Established 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 to: "Register of Wills, Agent". Account Balance Percent Taxable Amount Subject to Tax Tax Rate Potential Tax Due 48,265.92 X 100.00 48,265.92 X .045 2,171.97 TAXPAYER RESPONSE NOTE: If tax paYMents are .ade within three (3) .onths of the decedent's date of death, you may deduct a 5X discount of the tax due. Any inheritance tax due will becoMe delinquent nine (9) .onths after the date of death. PART [!] [CHECK ] ONE BLOCK ONLY A. c=J The above infor.ation and tax due is correct. 1. You .ay choose to re.it paYMent to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you Ilay 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. B~he above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return .~~~ 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 .ust COMPlete PART ~ and/or PART ~ below. PART [!] DATE PAID DEBTS AND DEDUCTIONS CLAIMED If you indicate a different tax rate, please state your relationship to decedent: PART I!] TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable Tax Due OF TAX ON JOINT/TRUST ACCOUNTS 1 2 3 4 5 6 7 8 x 4. Amount SUbject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. x PAYEE DESCRIPTION AMOUNT PAID I t TOTAL (Enter on Line 5 of Tax Computation) Under penalties of perjury, I declare that the facts I have reported above are true, ~rect and .~t:..:~ best of my knowledge and belief. HOME (/)11) St...tf-S'7, ~ I / ~~7 . WORK () ~/qllJ i TAVDAv~n C'T,.....AT.lnr- ....._. __..._.._ ......___ ___ GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on inforution 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 clailled, 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 f~o. 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 12/12/82: 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 number 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 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 OWNERS SURVIVING JOINT OWNERS Example: 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 16.7Y. (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets c~eated within one yea~ of the decedent's death or accounts owned by the decedent but held in trust for anothe~ 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 50Y. (TAXABLE FOR EACH SURVIVOR) 4. The a.ount subject to tax (line 4) is determined by multiplying the account balance (line 2) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as dete~mined 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 o~ for the use of a natural parent, an adoptive parent, o~ a stepparent of the child is OX. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Child~en" includes natural children whether or not they have been adopted by others, adopted child~en and step children. "lineal descendents" includes all child~en 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%* 12% 15% CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsible fo~ payment, or the estate subject to administration by a pe~sonal 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 II". Proof of paYMent 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(11-961 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT KEIM LOIS 51 OLIVER RD ENOLA, PA 17025 ------.- fold ESTATE INFORMATION: SSN: 202-20-6742 FILE NUMBER: 2108-0524 DECEDENT NAME: ENGLE ELIZABETH DATE OF PAYMENT: 05/12/2008 POSTMARK DATE: 05/12/2008 COUNTY: CUMBERLAND DATE OF DEATH: 02/13/2008 NO. CD 009699 ACN ASSESSMENT CONTROL NUMBER AMOUNT 08117375 I $3, 137.84 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: RECEIPT TO ATTY CHECK# 1196 SEAL INITIALS: AKK RECEIVED BY: REGISTER OF WILLS $3, 137.84 GLENDA FARNER STRASBAUGH REGISTER OF WILLS Marc A. Scaringi Melanie Walz Scaringi Virginia H. Henning* Frank C. Sluzis Susan K. Pickford Debra R. Mehaffie *Also licms~d in MD S ~aringi S caringi Attorneys and. Counselors at Law A Professional Corporation Mary 1. Snyder Law Clerk Robert D. Turgyan Paralegal Amanda 1. Emerson Paralegal May 9, 2008 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013 Re: Estate of Elizabeth Engle (") ~ ~ 0 c;;::;, To Whom It May Concern: '-=:0::0 ~ , - ., :s;? ..-- :tJ- :-,,...L..."-J -< Enclosed herewith please find a check in the amount of$3,137.84 which ~~ts ~ estimated Inheritance Tax Payment with respect to the above referenced estate. ~~~eturn a receipt to our office in the enclosed envelope. 88" ~ : =E: N ~ .. If you have any questions or concerns, please do not hesitate to contact me. Thank ~ for your time and attention in this matter. ........ ~C7~ Amanda L. Emerson, Paralegal Cc: Lois Keim, Executrix Enclosures: Check No. 1196 SASE 2000 Linglestown Road, Suite 106. Harrisburg, PA 17110 Phone (717) 657-7770. 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