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Home My WebLink About05-06-08 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: 05/06/2008 COUNTY: CUMBERLAND DATE OF DEATH: 01/31/2008 NO. CD 009666 ACN ASSESSMENT CONTROL NUMBER AMOUNT 08117582 I $21 .75 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 2998 SEAL INITIALS: AKK RECEIVED BY: REGISTER OF WILLS $21.75 GLENDA FARNER STRASBAUGH REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 *' INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. 21 ,O~'~3 ACN 08117582 DATE 04-21-2008 &v-lSlill EX AFP C09-00l EST. OF DOROTHY C LEDERERE S.S. HO. DATE OF DEATH 01-31-2008 COUNTY CUMBERLAND TYPE OF ACCOUNT D SAVINGS (i] CHECKING D TRUST o CERTIF. REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 N c:::> ::.U go ~ :X<l iTl s:o :x $8 i~;g -oio ~ rn eg ?2 f;; , c:v4 rn MEMBERS 1ST FCU has provided the Departllent with the inforllation listed below which:'1)8 Oil use~ ::.Ll CJ calculating the potential tax due. Their records indicate that at the death of the above decedent, you were ~~~ner/benefic~~~ this account. If YOU feel this inforMation is incorrect, please obtain written correction froll the financial'~rt~on, ~ach ~..EO~. to this fOri! and return it to the above address. This account is taxable in accordance with the Inheritance:~ of tQI:.Co.. ..~ .. ~--".- of Pennsylvania. Questions May be answered by calling (717) 787-8327. ~c:: ~~ r-r1 COMPLETE PART 1 BELOW. . ~ SEE REVERSE SIDE FOR FILING AND PAYMENT RUCTIONS ~~;,~) BARBARA L BAIR 4030 CAISSONS CT ENOLA Account No. 202436-11 Account Balance Percent Taxable Amount Subject to Tax Tax Rate Potential Tax Due PART [!] PA 17025 Date 02-28-2001 Established To insure proper credit to your acc~t, two (2) copies of this notice Must aCCOIIPany your paYllent to the Register of Wills. Make check payable to: "Register of Wills, Agent". 1,017.67 X 50.000 508.84 X .045 22.90 TAXPAYER RESPONSE NOTE: If tax paYllents are lIade within three (3) 1I0nths of the decedent's date of death, you lIay deduct a 5X discount of the tax due. Any inheritance tax due will becolle delinquent nine (9) 1I0nths after the date of death. A. c=J The above inforllation and tax due is correct. 1. You lIay choose to rellit paYllent to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or YOU lIay check box "A" and return this notice to the Register of Wills and an official asses silent 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 inforllation is incorrect and/or debts and deductions were paid by you. You IIUSt cOIIPlete PART ~ and/or PART ~ below. 1 2 3 X 4 5 (I 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 l. 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) I . have reported above are true, correct and HOME (7/7) 7.3~ Lbz.s WORK ( ) TELEPHONE NUMBER DATE perjury, I declare that the facts I my knowledge and belief. 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 Gne 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. 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 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 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 deter.ined as follows: A. The percent taxable for joint assets established .ore than one year prior to the decedent's death: DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUHIER OF X 100 PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Exallple: 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 NUHBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 PERCENT TAXABLE Exallple: 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 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). ~ 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 allount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as deter.ined 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 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 cOII.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 ad.inistration by a personal representative is insufficient to pay the deductible iteu. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being clai.ed must be ite.ized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Proof of pay.ent may be requested by the PA Depart.ent of Revenue. - - - - - - - - - =- =- - =- - - - - :- - i ~ - - -,r{''Iopnr"D Of""Cl('~""f . c"','J,J.I ll}t ~ lrIJ.\~:.~t,d)'.;, ;.~~~(j("'I' C4 r.,[ 'l\rt1 . : 11...V'''; l..ll v'l ' i ,~, .W) :!': -I 200811AY -6 PI1 ~2, CLERK OF ORPHAN'S COURT CUMDcPLi',t4D [0" PA %"GzaJ:;2 ~o%c' ~~gJe~ m><~c~ c~zo~ :agn-na: Ci)omzm J .... )!, 2 ~ .... ><~o j oO-n I\) S~:a % ~r-~ $ OJ;!m .... z>cz me cnm ie~ s-C:>~ ~ n~ I "'aQ 1- ~I ! ..... I er\ "" 0 -... I ~ I v ~ ~ t ~ 1 ~.'! :..~ 'W ,) )> ~ " " "J"l ~ (Y. f/l N )( ~ ~ ~ ~ \) : ", '1 \:\~ \ll ,;' ~ IV... '\''\1 i" . . . ..<'-