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Home My WebLink About07-28-08COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: BITTNER CARL A 130 LAKEVIEW DRIVE ELVERSON, PA 19520 -------- fold PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ESTATE INFORMATION: SSN: 173-z4-s3i2 FILE NUMBER: 2107-1059 DECEDENT NAME: BITTNER MARGARET I DATE OF PAYMENT: 07/29/2008 POSTMARK DATE: 07/28/2008 couNTY: CUMBERLAND DATE OF DEATH: 1 1 / 1 3/2007 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 ~ 52,268.99 TOTAL AMOUNT PAID: REMARKS: CARL BITTNER CHECK# 2848 SEAL INITIALS: AK 52,268.99 RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REV-1162 EX111-961 NO. CD 010069 REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INFORMATION NOTICE FILE N0 BUREAU OF INDIVIDUAL TAXES AND . 21 07 -1059 DEPT. 280601 TAX P AY E R R E S P O N S E ACN 08 004 323 HARRISBURG, PA 171za-o6B1 DATE 07 -01 -2008 REY-1543 EX AFP (09-OD) TYPE OF ACCOUNT EST. OF MARGARET L BITTNER ^ savlNGs S.S. N0. 173-24-9312 ^ CHECKING DATE OF DEATH 11-13-2007 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: CARL A BITTNER REGISTER OF WILLS 130 LAKEVIEW DRIVE CUMBERLAND CO COURT HOUSE ELVERSON PA 19520 CARLISLE, PA 17013 THRIVENT ANNUITY 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 were 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. puestions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Under penalties of perjury, I declare that the facts I have report"ed above are //true, corrgect and complete to the best of my knowledge and belief. HOME C ((>/~ ) .~S'(p ~Q U / d _ ~ ~-w ) WORK ( ) a O TAXPAYER SIGNA RE TELEPHONE NUMBER AT TOTAL CEnter on Line 5 of Tax Computation) $ 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 REY-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 12/12/82: 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 S3,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk C*^) appears before your first name 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: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED HY 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 (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 (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 Cline 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate Cline 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. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES A N D DEPT. 280601 TAXPAYER RESPONSE HARRISBURG, PA 17128-0601 REV-1543 E% AFP C09-00) FILE N0. 21 07-1059 ACN 08004326 DATE 07-01-2008 CARL A BITTNER 130 LAKEVIEW DRIVE ELVERSON PA 19520 TYPE OF ACCOUNT EST. OF MARGARET L BITTNER ^ SAVINGS $.$. N0. 173-24-9312 ~ CHECKING DATE OF DEATH 11-13-2007 ~ TRUST COUNTY CUMBERLAND ~ CERTIF. REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 MONUMENTAL LIFE 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 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 of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. ANNUITY Date 11-13-2006 To insure proper credit to your account, two Established (2) copies of this notice must accompany your payment to the Register of Wills. Make check Account Balance 28, 076.85 payable to: "Register of Wills, Agent". Percent Taxable X 50.000 NOTE: If tax payments are made within three Amount Subject to Tax 14, 038.43 C3) months of the decedent's date of death, TeX Rate X 12 you may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent Potential Tax Due 1,684.61 nine (9) months after the date of death. PART TAXPAYER RESPONSE ::. ,:::: ~ :IIrU~:E:::::T~~ €R E~.~3~!IlllslO~i~:ll1:I.~.:E.. ...A ................................. .. .. .......................................... .:;.:.:: ::: :.:.:..; ::::;~;::;A~~:.A.~~E~~.E~T._..~A3:E3~:~#1IN€'CNI~ :HDfiICE:~:~ :~ :R:E~.t1.Lfi.....I~1..:.:A~ :: '.F;F.I ~ I# ....:.:.:.:............................................................................................................................::::. ::.:::.::.:.:.:.:.:...:.:::::: ....................................................................: . r . f A. ~ n The above information and tax due is correct. {7L~ 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of C HECK Wills and an official assessment will be issued by the PA Department of Revenue. C ONE B L 0 C K B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y 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 ~ and/or PART ~ below. ART e our If ou indicate a different tax rate, please stat y Y ~~l~~~;;i;5i;i;i~5~;~i~~i~fiiii;#' ................. relationship to decedent: ....:...........:::::.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.::.:.:.:.:.::::.:::.:.::.:.:.::.:..:...:.... .......:...:.:.. .....:......:....:...- ':"' " ' ' 2 ~ ': .~ ~ ° issiiiiiiii~ i;iiti;;€ :;€si.: :.: ::~ t:::~::st:s:::::~s::a~:::s~~~i.,~,'~`...: ~_:.i~i ~€ ~- ~ ~i~ iii iii iisi;i .. TAX RETURN - CQMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS iil~ i's' ':€i=z~i':i':si`iSi`i':si:. ~ :i'si~ iii iii ii i~~ ii~~ i~~'s ;: ••••~~--•-•• -•----, ~~~~- INE d 1 at Establishe 1 D e ~:.:.. ~::::.- .`:?ii'~i~i':i~~EE_~~s=i~=i~'_`:::::f°~~:~~~~'s~~~~~;-?i;`':'•i~¢a::~';i~!1~': ::::.: "~"` 2 ` ~ ~ 2. Account Balance i . .. ..: z~i~~ iii iii ":::::.= `:~:..;_ ~:: ' [~ :[~ :[~ t<:::ara:; ~:;~:rri3 .,4;i :: ' : i~ ~ i€iii€=i : s[:~ [:~ [:~ [:~ :_ : ~ : : : : :: 3. Percent Taxable 3 X .. . .. . . _ .: . _ s: : ~ : : : : :. ........... ............ ;::: : : €~i~ii~i~€i',~~ -: ; : : _ :::::::::::::::: ... . . . . : : : : : . ... ' ;~ S '~` € € € € i i i i ii 'i~ ~ ;~ ~ ~ iF=;~:'=' : ' `" ' 4 . Amount Sub 7 e c t t o Tax 4 : ` :i ~ ~ i s: s i _ i :i i i i i i i .::::::::::.::::::::::::::::::::::::::::::::::: ::::::::.:::.:::::_:..::::::: ........... .:.:.;.;.;.;.;.;.:.:::.:.;.;.;.;.;.;.:.,.;.;:;.;. ;.;.:. ;.-; ... ' :.:::.. . °i° i ' '°i~`€iE ~ :: : :. : : : : : , y „ , :- . . . . :::::::::::::::: :: : : ~_ 5~<~_ ::::.. a5ii~ iiSiiii:<SSSS::::.^5x=::Si :iiS:i~ 5::::SS ::::c:5~k~'Zi~:"iFs : :r :;: ':~ ::~ ::~ ::: :~ ::~ :<i:ai'F . 5 . Debts and Deductions 5 - . . . . . : ....................... -: ? ~ ; ;~ ::::::: -: : : : : , : , - : : : : . : : .: : : :~ : . :::: ::: : : : : : : . : :: : : : : : : : : : ` 6 6. mount Taxable A _~;~;i~i~ €€~€~s~€~€~~; iiis ~: ~::::: '~~ ~i~~ ::si~~ iif ~f':ifiE_ ~ t [ s ~` 7 Tax Rate 7 X ::::: : ~!''~ ~ €'€:; ..~ ::~ ::::::::::::::: .::::::::::::::::::: ~:;:;:;:;:::;:~:;:; :::;:;:;:::;:;:;:::;: ~ i[ ~ i':i':i':i':'"" ~ Tax Due 8 B .::: •:• ~::•: i~'i~':~''~''~~~~iI[sis3~~~i~':€~':`:'='':~_~i~ii~i``''"`s~'_~''~'s':ii~si~~1_ PART DEBTS AND DEDUCTIONS C LAIMED 0 DAT E PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) $ Under penalties of perjury, I declare that the facts I have reported above are true, correct and complete to the be t of my knowledge and belief. HOME C ~ / d) B 9 U WORK C ~ ~j /,~ g TAXPAYER SIGNATURE TELEPHONE NUMBER DA E GENERAL INFORMATION FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. Inheritance tax becomes delinquent nine months after the decedent's date of death. A joint account is taxable even though the decedent's name was added as a matter of convenience. 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. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 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 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. BLOCK 6 - 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 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 12/12/82: 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 or the number of accounts held. If a double asterisk (xx) 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 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 JOINT 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 BV 2 (SURVIVORS) _ .50 X 100 = 50% (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (line 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 5l from the amount subject to tax (line 4). 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% =ine cox rate lmpasea on the net value of transfers trom 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. ~~~ ~. y "k i~ E4 ~,,~.~{{ I ry l~ ~~~^ r C , ~ ~ ~ ~ ,.,~+, W fi I ~ d ~ ~.:J ~ ~ J~ Jv/ ~,` ~` ~ ~ h` ~_ h lT`.» ~ .. ~~ ~ ~ ''F~ ~i`i ~ ~t ~ c.- t, G 'R, ~s ~; 4.' 1 c ~ `~ ~z `.~ ..~.~ , ~ ` ~. rCt ~ ~ ~;~ _ ~::',~ 1. ~ ~ ~ ,+ A ~ ~/~ p" (~.~ +r~ , ~ ~J1 =,s ,_,.. ir~,t a ~, ~ e =;t~ r ~ ~~~~ :- ~ r~f §~.-~ ~ :~- ;. i :.' F p a?n7aC•i S5e -i ii sn .~,^ ~:R, `-r.~~< ~~ k ~~a A 9a: . ~ MS'•. .~, x ~.. ~ ~~.a ~ 'r ~} fe •': ~~f ~~. 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