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HomeMy WebLinkAbout02-0008m CONHONNEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. ZB0601 HARRISBURG, PA 17118-0601 REV-1G,~S EX AFP (09-00) ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE ACN 011576:57 DATE 11-Z$-2001 Hecoro --, j,mce et Register of Wills EST. OF PAUL F BEHOFIST S.S. NO. 201-16-5q91 '02 J/ N'-4 Pl?'r DATE oF I)EAT, 09-16-Z001 ...... COUNTY CUMBERLAND PAUL F BEHOFTST JK(~terk-~,:~n~ Court 6~1 BENNINSTON RD o~Imbertand Co. PA MECHANTCSBUR$ . PA 17 ' TYPE 0F ACCOUNT ~SAVZNGS ~ICHECKZNG [~TRUST E~CERTIF. ~REH/T PAYHENT AND FORHS TO: REGZSTER OF MILLS CUMBERLAND CO COURT HOUSE CARLZSLE, PA 1701~ POSTHARK CREDTT UNTON has provided tho Department Hith the in;ormation listed belo~ ~hich has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you ~ere a joint o.ner/beneficiary of this account. Tf you feel this information is incorrect, please obtain mritten correction from the financlal institution, attach a copy to this form and return it to the above address. This account is taxable in accordance mith the Inheritance Tax LaMs of the Commonmealth q~ .O. ennsylva.-.ia. Ou-~stion-~ --ay .be. en$~ered by cm!ling (717,~ 787-S~27. ~ ........ -' - -- COMPLETE PART 1 BELON # ~. #. SEE....R.E~ERSE SZDE FOR FZ_L..ZNG AND pAYMENT ZNSTRUCTZONS · Accoun~ No. 2158 Da~e 01-11-1965 Es~cablished Account: Balance 1,061.01 Percent: Taxable X 50.0 0 0 Amoun~ Subject to Tax 5~0.51 Tax Ra~e X · 0~5 Po~en~ial Tax Due 25.87 T~ insure proper credit to your account, too (Z) copies o~ this notice must accompany your payment to the Register o; Hills. Hake check payable tq: "Register of Nills~ Agent". NOTE: Ifitax payments are made aithin three (5) months of tho decedent's date of death, ,you may d~duct a SZ discount of tho tax due. Any inheritance tax due mill become delinquent nine (9) ~onths after the date of death. PART TAXPAYER RESPONSE j A. ~7~ The above information and tax duo is correct. 1. You may choose to remit payment ta the Register of Hills mith too ci~pies of this notice to obtain CHECK a discount or avoid interest, or you may check box "A" and return this notice to the Register of J - ONE ~J Hills end an officio1 assessment ~ill be issued by the PA Department of Revenue. BLOCKJ B. [] The above asset has been or .ill be reported and tax paid NJth theiPennsylvania Inheritance Tax return ONLY to be filed by the docedent's representative. C.-- U The above information is incorrect and/or debts and deductions mereI paid by you. PART TAX LTNE You must complete PART [] and/or PART ~beloa. Zf you indicate a dlfferen~ ~ax ra~e, please s~a~e your relationship to decadent: RETURN - CONPUTATTON OF TAX ON JOZNT/TRUST ACCOUNTS 1. Da~e Established 1 2. Accoun~ Balance 2. $. Percent Taxable $ ~ ~. Amoun~ Subjec~ ~o Tax ~ $. Debts and Deductions $ - 6. Amoun~ Taxable 6 7. Tax Ra~e 7 ~ 8. Tax Due 8. PART DEBTS ,AND DEDUCTZONS CLAZMED ! ..... DATE PAZD PAYEE .*~ DESCRZPTTON AMOUNT PAZD -2. - .. ~, ':'.~ ~ · ' : ,, ' ._ . . . . ': r . .2:~ ;" ' TOTAL (Enter on L/ne E of Tax Compu~a~ion) 9 Under penal~:ies of perjury, T declare ~ha~ ~l~e fac~:s I have reported above are ~:rue, correct: and complete ~o ~he bes~ of my knowledge and belief. HOME (ql'~) ~?'2-,~'~ TAXPAYER SI6~ATURE TELEPHONE NUMBER DATE' GENERAL [NFORHATION 1. FAILURE TO RESPOND .NILL RESULT IN AN OFFICIAL TAX ASSESSHENT ,ith applicable interest based on information submitted by the financial institution. 2. Inheritance tax becomes delinquent nine months after the dacedsnt's date of death. 5. A joiht account ~i$.taxable even though the dacadant's name mas added as a matter of convenience. ~,~. ~ccounts (including those held between husband and wife) ahich the decedent put in joint names aithin one year prior to' "" deathare fully taxable as transfers. '~.', ' ~.V[~.~5'. 'Accounts established jointlY'between husband and wire'mara than one year prior to-death ara not taxable. *:*¥:-.~ 6;=Acco~nts held by a decedant.~in trustfor" another or othe~s are taxable fully. REPORT/NG~;/NSTRUCT/ONS~{~ PART I - TAXeAYER RESPONSE 1. BLOCK A - If the i~fo~matio~: and .co~[~n in the notlce ara correct and dmductians are ~ b~ing claimed, ~laca an in bl~:"A~'*o~.Part.'l of?th~[?Tax~ayeF Rb~Panse" section. Sign two copies and subm.[t.'~h~m mith your check for'the' amount-Of tax to the Register'of. Nil~icf.~he'cou~ty indicated. The PA Department of Revenue will i~su~ an offlcial[~s~assmant,' .'.; (Form REV-15~8 EX) upon receipt of the return from the Register of Hills. Z. BLOCK B - Zf the asset specified on this notice has been or will be reported and tax paid ~ith the Pennsylvania ~nheritanca Tax Return filed by the dacedent's reprssentative~ place an "X" in block "B" of Part I of the "Taxpayer Response" ss(tiao. Sig~ one copy and return to the PA Department of Revanua~ Bureau of ~ndividual Taxos~ Dmpt ZB06Ol~ Harrisburg~ PA 171Z&-0601 in the envelope provided. 5. BLOCK C - If the notice information is incorrect'and/or deductions ara being claimed, check block "C" and complete Parts Z and · according to the instructions below..Sign two copies and submit thea,aith your check for the amount of tax payable to the Register of Hills of the county indicbtad. The PA Department of Revenue ail1 issue an official assessment (Form REV-15~B EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z TAX COHPUTAT[ON LINE 1. Enter the date the account originally ams established or titled in the manner existing at date of death. NOTE: For a decedent dying after 1Z/1Z/BZ: Accounts ~hich the decedent put in joint names eithin one (1) year of death are taxable fully as transfers. Hoeaver, there is an exclusion not to exceed $5~000 per transferee regardless of the value of the account or the number af accounts held. If a double asterisk (~m) appears before your first name in the address portion of this notica~ the $5~0a0 exclusion already,.has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of t~e'account, including interest accrued ta the date of death. ,,* * . 5. The percent of the account' t~at'ls taxable for each survivor is determined as folla~s: AS' T~e"percen~ taxable for j~int~assets established more than one year prior to the decadant's death: ....... 1"DIVIDED'BY *' ,TOTAE NUHBER OF ..... DIVIDED 'BY .,~ TOTAL NUHBER OF ..,Xii'io~''''~L-:PE~ENT*TAXABLE* :' '"'~'' · :'~"*:' " · JOINT OHNERS * SURVIVING JOINT OHNERS :,~'?EX~le :.['~.' A ~ja'in't ~et :gegistared .in,~the ~,e-*b~ the.decedent ~nd two other',parsons. !:- , ..r,~ ,:~ *~ 2:i}~.~ ¥: ~"*~ ~,. '* , .-: ~.: ~. ,. ~ --~ ~-"i~D~'vIDED~'BY,~5,'~OIN~:OHHERS) DIVIDED BY Z (SURVIVORS)'*:= .167~'~X''100:~ 16.7Z (TAXABLE FOR EACH'SURVIVOR) ...... B. The,par(ont.,taxable for*assets created,within~onm, yaar.af the decedent!sdpath Or.,~counts aaned.~Y.th~.~cadent but held in-trust::~o~.ana~hmr.[ndividual(s) (t~uF~hene(iciaries): .~ ...... . I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT 'X 100 ~ PERCENT TAXABLE OHNERS OR TRUST BENEFICIARIES Example: ,Joint account registered in the name of the decedent and two other parsons and established ~ithin one year of death by the decedent. i DIVIDED BY Z (SURVIVORS) = .50 X 100 = 50Z (TAXABLE FOR EACH SURVIVOR) · The amount subject to tax (ling ~) is determined by multiplying the account balance (line Z) by the percent taxable (line 5.Enter the total of the debts and deductions listed in Part ~. 6.The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line ~). 7.Enter the appropriate tax rate (line 7) as de,ermined below. *.,. Da~e o~_Dea~h,. Spouse-~ L!neal I .Sibllno Co[la~e~al 07/01/9~o 12/$1/9~ 01/01/95 ~o 06/50/00 OX 6X 07/01/00 ~o presen~ mThe tax rate imposed on tho net value of transfers from a deceased child tmenty-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 OZ. The llneal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural chlldren ahethor or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes al1 children of the nature1 parents and their dmscandants~-whether Or not they have been adopted by others~ adopted descendents and ~eJr descendants ' and step-descendants. "Sib!tngs" are defined, as ~nd~v~duals ~ho have at least one paren~ ~ ~mmon aith the decedent~ ~hether by blood or. adoption. The-"Collateral" class o; heirs, includes al1 other beneficiaries ........ CLA[MED DEDUCTZoNS :*- .~ART* :-5 . -- DEBTS.,'AND:':DEDUCT/ONS'~CLA[ME'D A11o~able debts and deductions are determlned as follo~s: .: . "?A:. ~'~ou~ legality~ are re~onsibl. ~o~ payment, or ~e e~ ~jec~ to,administration by a person~[ -' ..... to pay the deductible items; '- ' ' ........................................................ B. you:.ac~ally paid. ~e debts af,te~dea~h.~f the decedent and can furnish prao'[-of payment. * * .~ ...... ' ....... C. Debts being claimed must be itemized fully in Part 5. If additional space· is_*~ded~e ~lain ~aper 8'1~2" x ~1"'. Proof of ........ payment may be requested by ~e* PA Department o~ Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 28060~ HARRISBURG, PA 17128-0601 RECEIVED FROM: BEHOFIST PAUL F JR 6341 BENNINGTON ROAD MECHANICSBURG, PA 17050 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 000715 ........ fold ESTATE INFORMATION: SSN: 201-16-5491 FILE NUMBER: 21-2002- 0008 DECEDENT NAME: BEHOFIST PAUL F DATE OF PAYMENT: 01/04/2002 POSTMARK DATE: 01/03/2002 COUNTY: CUM BERLAN D DATE OF DEATH: 09/1 6/2001 ACN ASSESSMEN! CONTROL: NUMBER AMOUNT 01157637 $23.87 TOTAL AMOUNT PAID: $23.87 REMARKS: BONNIE E BEHOFIST SEAL CHECK# 2101 INITIALS: SK RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS I"~- ~ l- '2 · BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 PAUL F BEHOFIST JR 6301BENNINGTON RD MECHANICSBURG COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOT~CE OF INHERITANCE TAX APPRAISEHENT, ALLOHANCE.OR DZSALLONANCE OF DEDUCTIONS, AND ASSESSNENT OF TAX ON* JOINTLY HELD OR TRUST ASSETS Recorcied ~'''''' ~' ' o ~- z z - z o o z ,,./!i~ O[ BATE ,,~,,~e,'~is,~:;r ci Wilis ESTATE OF BEHOFIST DATE OF DEATH 09-26-200~ '02 ~/tR-8 FILE NUMBER 21 02-0008 COUNTY CUMBERLAND P1 :]gSSN/BC 201-16-5~91 ACN 01157657 Cumberland Co., PA Amount Remitted REV-1548 EX AFP (gl-O~). PAUL MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-1548 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 03-11-2002 ESTATE, OF BEHOFIST PAUL F DATE OF DEATH 09-16-2001 COUNTY CUMBERLAND FILE NO. 21 02-0008 ACN 01157637 S.S/D.C. NO. 201-16-5491 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET.INFORMATION FINANCIAL INSTITUTION: POSTMARK CREDIT UNION ACCOUNT NO. 2158 TYPE OF ACCOUNT: ( ) SAVINGS ( ~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 02-11-1965 Account Balance Percent Taxable X 0.500 Amount Subject to Tax 530.51 Debts and Deductions - .00 Taxable Amount 530.51 Tax Rate X ;45 Tax Due 25.87' TAX CREDITS= 1,061.01 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 01-03-2002 CD000715 .00 23.87 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 23.87 .00 .00 .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITZONALZNTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO *of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (7Z P.S. Section 91~0). Detach the top port[on of this Notice and submit ~ith your payment to the Register of Nills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. A r~fu~d of a tax credit, mhich ~as not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available at the Office of the Register of Nills, any of the Z5 Revenue District Offices or by calling the special Z~-hour answering service for forms ordering: 1-800-56Z-Z050; services for taxpayers with special hearing and or speaking needs: 1-80D-447-50ZO (TT only). Any party in interest not satisfied ~ith the appraisement, allouance, or disalloHance of deductions or assessment of tax (including discount or interest) as sho~n on this Notice may object aithin sixty (60) days of receipt of this Notice by: --~ritten protest to the'PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA171ZB-10Z1, OR --electing to have the matter determined at the audit of the account of the personal representative, OR' --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of IndividualTaxes, ATTN: Post Assessment Revie~ Unit, DEPT. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-lSD1) for an explanation of administratively correctable errors. If any tax due is paid mithin three (5) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allo~ed. ' The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed) and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you ~ould appeal the tax and interest that has been assessed as indicated on this not[ce. · Interest is charged beginning aith first day of delinquency, or nine (9) months and one [1) day ;rom the date oF death, to the date of payment. Taxes ~hich became delinquent before January 1, 198Z bear interest at the rate of six (61) percent per annua calculated at a daily rate of .000164. All taxes .hich became delinquent on or after January 1, 198Z .ill bear interest at a rate .hich will vary from calendar year to calendar year .ith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 ZOZ .000548 199Z - 9Z 1983 16Z .000~38 1995-1994 7X .DOOXgZ 198~ 11Z .000501 1995-1998 91 1985 15Z .000356 1999 7Z ,00019Z 1986 IOZ .000Z74 2000 8Z .000219 1987 9Z .000Z47 ZOO1 9Z .000Z47 1988-1991 112 .000501 2002 -- -62 .000164 ......... --Interest Js calculated as folloas: TNTEREST = BALANCE OF TAX UNPAi[D X NUNBER OF DAYS DEL/NqUENT X DA/LY ZNTEREST FACTOR --Any Notice issu'ed after tho tax becomes delinquent ~ill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest compu.tation date sho~n on the Notice) additional interest must be calculated.