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HomeMy WebLinkAbout02-0726 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 DONNA L GODFREY ESQ GODFREY & ASSOCS PO BOX 744 CARLISLE PA 17013 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REV-1607 EX ~FP (01-03) DATE 01-27-2003 ESTATE OF SIMMONS JOYCE DATE OF DEATH 07-28-2001 FILE NUMBER 21 01-0726 COUNTY CUMBERLAND ACN 101 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 R NOTE: To insure proper credit to your account, submit the upper portion of this fora with your tax payment. CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS -~ ---------------------------------------------------------------------------------------------------------------- REV-1607 EX AFP (01-03] ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT ~~~ ESTATE OF SIMMONS JOYCE R FILE N0. 21 01-0726 ACN 101 DATE 01-27-2003 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-17-2002 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): 12,349.14 PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID 10-26-2001 CD000441 490.66 9,322.54 05-24-2002 CD001208 10.81- 2,560.47 01-13-2003 REFUND .00 13.72- TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. ~ IF PAID AFTER THIS DATE, SEE REVERSE ~ TOTAL DUE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN 51, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. l 12,349.14 .00 .00 .00 PAYMENT: Detach the top portion of this Notice and submit with your Payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an ^Application for Refund of Pennsylvania Inheritance and Estate Tax^ (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices ar from the Departnent's 24-hour answering service for forms ordering: 1-800-362-205 D; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). REPLY T0: questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% 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. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date o f payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became d elinquent an and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 20D3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .OOD192 1983 16% .OOD438 1988-1991 11'/. .OOD301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9'!. .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation tc fifteen (15] days beyond the date of the assessment. If payment is made after the interest computation data shown on the Notice, additional interest must be calculated. C'~- mil- ~ COMMONWEALTH OF PENNSYLVANIA BuREau OF INDIVIDUAL TaxES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEIiENT ALLORANCE OR DISALLONANCE OF DEDUCTION, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 IX AFP (01-02) DATE 10-07-2002 ESTATE OF NORTON JAMES F DATE OF DEATH 10-28-1999 FILE NUMBER 21 02-0726 COUNTY CUMBERLAND BEVERLY J MYERS SSN/DC 179-12-5005 924 16TH ST ACN 02134958 Amount Remitted NEW CUMBERLAND PA 17070 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1548 EX AFP CO1-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 10-07-2002 ESTATE OF NORTON FILE N0. 21 02-0726 JAMES F DATE OF DEATH 10-28-1999 S.S/D.C. N0. 179-12-5005 COUNTY CUMBERLAND ACN 02134958 TAX RETURN WAS: CX) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK ACCOUNT N0. 5140221828 TYPE OF ACCOUNT: C ) SAVINGS CX) CHECKING C ) TRUST C ) TIME CERTIFICATE DATE ESTABLISHED 11-05-1981 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 2,353.35 NOTE: )( 0.166 392.23 .00 392.23 X .06 23.53 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. MAKE CHECK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTERESTIPEN PAID (-) AMOUNT PAID 08-13-2002 CD001520 3.78- 27.31 TOTAL TAX CREDIT 23.53 BALANCE OF TAX DUE .00 INTEREST AND PEN. .O1 TOTAL DUE .O1 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. C IF TOTAL DUE IS LESS THAN 81, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" C CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed an the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND CCR): A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Applicatior for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs: 1-800-447-3020 CTT only). OBJECTIONSs Arty party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax Cincludin9 discount or interest) as shown on this Notice may object within sixty C60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three C3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15Y. 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 would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine C9) months and one tl) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six C6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates far 1982 through 2002 ores Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1965 13% .000356 1999 7% .000192 1986 10Y, .000274 2000 8% .000219 1987 9% ,000247 2001 9% .000247 1988-1991 11% .000301 2002 6Y. .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen C15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ~~~ 7 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEIiENT ALLONANCE OR DISALLONANCE OF DEDUCTION, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS CHARLOTTE E NORTON 924 16TH ST NEW CUMBERLAND PA 17070 REV-1546 IX RFP (01-02) DATE 10-07-2002 ESTATE OF NORTON JAMES F DATE OF DEATH 10-28-1999 FILE NUMBER 21 02-0726 COUNTY CUMBERLAND SSN/DC 179-12-5005 ACN 02134957 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1548 EX AFP CO1-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 10-07-2002 ESTATE OF NORTON JAMES F DATE OF DEATH 10-28-1999 FILE N0. 21 02-0726 S.S/D.C. N0. 179-12-5005 COUNTY CUMBERLAND ACN 02134957 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK ACCOUNT N0. 5140221828 TYPE OF ACCOUNT: ( ) SAVINGS C ~ CHECKING C ) TRUST C ) TIME CERTIFICATE DATE ESTABLISHED 11-05-1981 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 2,353.35 NOTE: )( 0.16b 392.23 .00 392.23 )( . 0 0 .00 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. MAKE CHECK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID ^ TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ C IF TOTAL DUE IS LESS THAN 81, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" C CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ] PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Any party in interest not satisfied with the appraisement> allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021. OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone 1717) 767-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% 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 would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced 6Y 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 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13: .000356 1999 7% .DD0192 1986 10: .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest 15 calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUliBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INFORMATION N OT I C E BUREAU OF INDIVIDUAL TAXES AN D DEPT. 280601 HARRISBURG, PA 17128-obal TAX PAYER R E S P O N S E REY-1543 Elf AfV (09-00) FILE N0. 21 -od~7~l~ ,/ ACN 02134958 DATE 08-08-2002 TYPE OF ACCOUNT EST. OF JAMES F NORTON ^ SAVINGS S.S. N0. 179-12-5005 ® CHECKING DATE OF DEATH 10-28-1999 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. - REMIT PAYMENT AND FORMS T0: BEVERLY J MYERS REGISTER OF WILLS 924 16TH ST CUMBERLAND CO COURT HOUSE NEW CUMBERLAND PA 17070•, CARLISLE, PA 17013 PNC BANK has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you ware 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 farm and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of pennsylvania, quescions may be answered i,y caning C.i7] 787-837. COMPLETE PART 1 BELOW ~ ~ ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 5140221628 Date 11-05-1981 To insure proper credit to your account, two Established (2] copies of this notice must accompany your Account Balance 2 353 35 Payment to the Register of Wills. Make check " ^ , . payable ta: Register of Wills, Agent . Percent Taxable x 16.667 Anount Subject to TeX 392 23 N07E: If tax payments are made within three ' . (3] months of the decedent s date of death, Tax Rate X , i5 You may deduct a 5% discount of the tax due. Potential Tax Due 58 83 Any inheritance tax due will become delinquent . nine (9] months after the date of death. PART TAXPAYER RESPONSE ^ ;:€i>A;'1'i;i~~;,~k*~.~;~~~#llf€:;~M~ #_, ;a~'aelN<~:{i±::t;;•ir#a~~:~:de#:::ls~+~*.hF~:~h:lk#::;*fsfi~ir.....AE~atiiac~#a~tdri+:.lhi:ic~#tei....na...!~1Mt~...~Yk«~*l~it~:~:~: A. ^ The above information and tax due is correct. 1. You nay choose to remit payment to the Register of Wills with two copies 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 0 N E ~ Nills and an official assessment will be issued by the PA Department of Revenue. BLOCK B. ^ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N LY to be filed by the decedent's representative. ~y C. IXI The above information is incorrect and/or debts and deductions were paid by you. III---~~~ You must complete PART 2^ and/or PART 3^ below. PART f yo sn is to a dsfferent to rate, p ea a state your ~ relataonshi P to decedent: ~~ ~~ 1. / f ~eA-)( 9 `7 ~~ T .................:::....................................................................-...,:...........:.::........:.::.,......:. ::~ s:::: '::~ _:,:, ~ :::::::::.::::::;4 °~_ ;~ ~~ <~:~<~:~..;a~:;a°i~+;<EU;~~~'rt. ttt:w:i:.:_ ~ -::, :.;ti.:. x:c~:- ~ -:: TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Anount Subject to Tax 5. Debts and Deductions 6. Anount Taxable 7. Tax Rate `y s. rax Dua Tf~/-,2 ~. 31 PART a DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the facts I have reported above are true, correct and couple to the`,~b~st o ~Iy owledge and belief. HOME ~I.`~G /~C/° ~~ /~~~//'i7. _-] , WORK ( ~/ 71 ~~ ~7L~ ~~ S''~7 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. BLDCK B - If the asset specified on this notice has been ar 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 2806D1, Harrisburg, PA 17128-0601 in the .envelope provided. 3. BLDCK C - If the notice information is incorrect and/ar 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 anaunt 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 Wanner existing at date of death. NOTE: For a decedent dying after 12/12/82: Accounts which the decedent put in joint names within ono C1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed 53,000 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,D00 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 tc 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 X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JDINT 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 = 16.7% (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 lOD = 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 3l. 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 4l. 7. Enter the appropriate tax rate (line 7) as determined below. *The tax rate imposed an 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. Vou 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 nay be requested by the PA Department of Revenue. 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% CDMNDNWEALTH OF PENNSYLVANIA ` ~ v~ ~ / ^~ DEPARTMENT OF REVENUE INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES AND FILE N0. 21 ~/ a~7a DEPT. 2806D1 ACN 02134957 HARRISBURG, PA 17128-0601 TAXPAYER R E S P O N S E ~~Z1" DATE 08-08-2002 REV-1545 EN SFP (09-09) TYPE OF ACCOUNT EST. OF JAMES F NORTON ^ SAVINGS S.S. N0. 179-12-5005 ® CHECKING DATE OF DEATH 10-28-1999 ^ TRUST _, COUNTX CUMBERLAND ^ CERTIF. i _ _ REMIT PAYMENT AND FORMS T0: CHARLOTTE E NORTON REGISTER OF WILLS 924 16TH ST CUMBERLAND CO COURT HOUSE NEW CUMBERLAND PA 17070 t., CARLISLE, PA 17013 PNC BANK has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you ware 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 form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. .~estions may be ailSwered by CBiir~$ (%177 737-A3c^7. COMPLETE PART 1 BELOW * ~ * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 5140221828 Date 11-05-1981 7a insure proper credit to your account, two Established (2) copies of this notice must accompany your Account Balance 2,353.35 Payment to the Register of Wills. Nake check payable to: ^Register of Wills, Agent^. Percent Taxable X 16.667 Amount Subject to Tax 392.23 NOTE: If tax payments are made within three (3) months of the decedent's date of death, Tax Rate X , 00 you may deduct a SAC discount of the tax due. Potential Tax Due QO Any inheritance tax due will become delinquent nine (97 months after the date of death. PART TAXPAYER RESPONSE A. Tha above information and tax due is correct. 1. Yau may choose to remit payment to the Register of Wills with two copies 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 Wills and an official assessment will be issued by the PA Department of Revenue. C 0 N E ~ B L 0 CK B. ^ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N LY to be filed by the decedent's representative. C. ^ The above information is incorrect and/or debts and deductions were paid by you. You must complete PART 2^ and/or PART 3^ below. PART If you indicate a dififerent tax rata, please state your ~~~~~~~~ ~,~ ~~~ relationship to deceden t: TAX - R TURN CO P T E M U ATION OF ~ TAX ON JOINT TRUST ACCOUNT S . . . ... . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . LINE 1. Date Established 1 = - =_ 2. Acco t a un B lance 2 3. Perc nt Ta ab e x le 3 X 4. Amount Sub 'ec t T t o ax 4 5. D t eb s and Deduct'on 1 s 5 6. A ou x n nt Ta able 6 7. T x t a Ra e 7 X 8. T D e ax u 8 PART DEBTS AND DEDUCTIONS CLAIMED 0 DATE P AID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the facts I have reported abovne /afire true/, correct and complete to the best of ny knowledge and belief. HOME C ~L~ ) '/ l~ "3 ~F .,nom ~~ -~ ~ WORK C ' ) TAXPA SIGNAT E TELE HONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based an 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 mare 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 BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an ^X" in black "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. 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. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check black "C" and complete Parts 2 and 3 according to the instructions below. Sign two copies and submit then 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 data 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 53,000 per transferee regardless of the value of the account ar 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. Enter the total balance of the account including interest accrued to the date of death. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established mare than one year prior to the decedent's death: 1 DIVIDED BY TDTAL 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 iJOINT 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 JDINT X 1D0 = PERCENT TAXABLE OWNERS DR 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) The amount subject to tax (line 4) is determined by multiplying the account balance Cline 2) by the percent taxable (line 3). Enter the total of the debts and deductions listed in Part 3. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). Enter the appropriate tax rate [line 7) as determined below. Date ofi Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3J. 6% 15% 15% O1J01/95 to 06130J00 0% 6% 15% 15% 07/O1J00 to present 0% 4.5%* 12% 15% *The tax rata 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. Yau legally are responsible for payment, or the estate subject tc administration by a personal representative is insufficient to pay the deductible items. 8. 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 6e requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT DUPLICATE NORTON CHARLOTTE E 924 16TH STREET NEW CUMBERLAND, PA 17070 REV-1162 EX(11-961 NO. CD 001520 ACN ASSESSMENT AMOUNT CONTROL NUMBER fold ESTATE INFORMATION: ssN: ~ 7s-i 2-5005 FILE NUMBER: 2102-0726 DECEDENT NAME: NORTON JAMES F DATE OF PAYMENT: 08/13/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 10/28/ 1 999 02134958 ~ 527.31 TOTAL AMOUNT PAID: REMARKS: BEVERLY J MYERS SEAL CHECK# 4414 INITIALS: SK RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS 527.31 REGISTER OF WILLS