HomeMy WebLinkAbout05-06-08COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
FARINA MARCELLA
708 ALISON AVE
MECHANICSBURG, PA 17055
told
ESTATE INFORMATION: ssN: iaa-20-a7~3
FILE NUMBER: 2108-0547
DECEDENT NAME: BINGAMAN VERNA J
DATE OF PAYMENT: 05/ 1 9/2008
POSTMARK DATE: 05/06/2008
couNTY: CUMBERLAND
DATE OF DEATH: 10/30/2007
REV-1162EX(11-96)
N0. CD 009746
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
08112977 ~ 562.78
TOTAL AMOUNT PAID:
REMARKS: MARCELLA FARINA
CHECK#106
SEAL
INITIALS: AKK
RECEIVED BY:
562.78
GLENDA EARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
r:OMMONWEALTH OF PENNSYLVANIA I N F O R MAT I O N N O T I C E
DEPARTMENT OF REVENUE AN D
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601 TAXPAYER RESPONSE
HARRISBURG, PA 17128-0601
REV-1543 E% pFP (D9-00)
FILE N0. 21 ~~'~~~
ACN 08112977
DATE 03-20-2008
EST. OF VERNA J BINGAMAN
S.S. N0. 188-20-8713
DATE OF DEATH 10-30-2007
COUNTY CUMBERLAND
MARCELLA A FARINA
708 ALISON AVE
MECHANICSBURG PA 17055
TYPE OF ACCOUNT
SAVINGS
® CHECKING
TRUST
CERTIF.
REMIT PAYMENT AND FORMS T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
PNC BANK has provided the Department with the information listed below which has been used in
calculating the potential tau due. Their records indicate that at the death of the above decedent, You were a ioint owner/beneficiary of
this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy
to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth
-ui Prnnsvlvania. Questions may be answered by caiiing f7I7) 78/-832,.
COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 5004894139 Date 02-16-2007 To insure proper credit to your account, two
(2) copies of this notice must accompany your
Established payment to the Register of Wills. Make check
Account Balance 2 , 747 • 80 payable to: "Register of Wills. Agent".
Percent Taxable X 100 • 00 NOTE: If tax payments are made within three
Amount Subject to Tax 2, 747 • 80 (3) months of the decedent's date of death,
X • 1 2 you may deduct a 5% discount of the tax due.
Tax Rate Anv inheritance tax due will become delinquent
Potential Tax Due 329.74 nine (9) months after the date of death.
PART TAXPAYER RESPONSE
............................:::.:::::::::::::::.:.::...................::::-.,..:_.:..:.....,. :.: :.: ...... :::::: .:.:: ..::..::::::.:.........:::: : E~;t'.:.:SAS.E3~::#~:.:......,.::::::::::::~::::.:.:.:........,.:::::::::::::::
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A. ~ The above information and tax due is correct.
1. You may choose to remit payment to the Register of Wills with two copies s notice ~ obtain
a discount or avoid interest, or You may check box "A" and return this no the Remoter of
C H E C K Wills and an official assessment will be issued by the PA Department of ReY Z.~ ~,
tance~ return
C ONE _
B L 0 C K B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania-l-i~
0 N L Y to be filed by the decedent's representative. ~-j ~ Ol
C. ~ The above information is incorrect and/or debts and deductions were paid by v~u~C ~ ~ '
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Vou must complete PART ~ and/or PART ~ below. ~ "
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DEBTS AND DEDUCTIONS CLAIMED
PART
DESCRIPTION AMOUNT PAID
DAT
PAYE
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TOTAL CEnter on Line 5 of Tax Computation) 0
Under penalties of
le a to the best of per' Y, I dec ar that the facts
my no ledge a belief.
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TAXPAYER SIGNATURE
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information
submitted by the financial institution.
2. Inheritance tax becomes delinquent nine months after the decedent's date of death.
3. A joint account is taxable even though the decedent's name was added as a matter of convenience.
4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to
death are fully taxable as transfers.
5. Accounts established jointly between husband and wife more than one year prior to death are not taxable.
6. Accounts held by a decedent "in trust for" another or others are taxable fully.
REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE
1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X"
in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of
tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment
(Form REV-1548 EX) upon receipt of the return from the Register of Wills.
2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance
Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one
copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the
envelope provided.
3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts 2 and 3
according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register
of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt
of the return from the Register of Wills.
LINE TAX RETURN - PART 2 - TAX COMPUTATION
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 83,000 per transferee regardless of the value of
the account or the number of accounts held.
If a double asterisk (~~) appears before your first name in the address portion of this notice, the 53,000 exclusion
already has been deducted from the account balance as reported by the financial institution.
2. Enter the total balance of the account including interest accrued to the date of death.
3. The percent of the account that is taxable for each survivor is determined as follows:
A. The percent taxable for joint assets established more than one year prior to the decedent's death:
1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF
JOINT OWNERS X 100 = PERCENT TAXABLE
Example: A joint asset registered in the name of theydeceden01andOtwoRother 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 X 100 = PERCENT TAXABLE
OWNERS OR TRUST BENEFICIARIES
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 = 50% (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 Cline 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 Cline 5) from the amount subject to tax (line 4).
7. Enter the appropriate tax rate (line 7) as determined 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 imposed on the net value of transfers from a deceased child twenty-one years of age or younger at
death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 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 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.
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Sb3NM0 1NIOf 9NIAIAa~S Sa3NM0 1NIOf
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