Loading...
HomeMy WebLinkAbout02-0047BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DTVZSZDN DEPT. 280601 HARRISBURG, PA 171Z8-0601 ARLENE L HORLEY 379 YORK RD CARLISLE PA 17013 COMMONHEALTH OF PENNSYLVANIA BEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISENENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS Recoraed-Offic:~z~E o I - 1 ~ - z o o z Register of '~TATE OF HORLEY W'DATE OF DEATH 01-Z3-ZO01 FILE NUMBER COUNTY '02 J~N 11 P~st~mc ACN Clerk ~ ......... ~., Court I Cumber~ano Co., PA REV-].S118 EX AFP (1~-00) Z0~-01-31~0 01117232 Amoun~ Rem'i *t'l:ed NORHAN MAKE CHECK PAYABLE AND REHIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 REV'1548 EX AFP (lZ-O0) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOHANCE OR DZSALLOHANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 01-1~-2002 ESTATE OF HORLEY NORHAN D DATE OF DEATH OI-Z3-ZO01 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. Z0~-01-31~0 ACN 01117232 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MELLON BANK ACCOUNT NO. 181-981-1975 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 07-18-1985 Account Balance 1,896.97 Percent Taxable X 0.166 Amoun* Sub~ec~ ~o Tax 316.17 Debts and Deduc~1ons - .00 Taxable Amoun~ 316.17 Tax Ra~e X .00 Tax Due .00 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THISNOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF HILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 1F PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATTON OF ADDTTTONAL INTEREST. a ( TF TOTAL DUE IS LESS THAN $1, NO PAYMENT TS REQUIRED. IF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THIS FORM FOR INSTRUCTZONS. ) .00 .00 .00 .00 PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTZONS: DISCOUNT: PENALTY: · INTEREST: To fulfill the requirements of Section 21qO of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S. Section Detach the top portion of this Notice and submit eith your payment to the Register of gilZs printed on the reverse slde. -- Hake check ar money order payable to: . REGISTER OF NILLS, AGENT. A refund of a tax credit, Nhich Nas not requested an the tax return, may bm requested by completing an "AppZication for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-1313). Applications are available at the Office of the Register of Nii1s, any of the 23 Revenue D~trict Offices or by calling the special Z4-hour ansaaring service for forms ordering: 1-B00-$62-Z050; services for taxpayers mithspacial hearing and or speaking needs: 1-800-4~7-$0Z0 (TT only). Any party in interest not satisfied eith the appraisement, allomancm, or disallomance of deductions or assessment of tax (including discount or interest) as shomn on this Notice may object mithin sixty (60) days of receipt of this Notice by: --mritten protes~ to the PA Department of Revenue, Board of Appeals,'Dept. 181011, Harrisburg, PA 17118-1011, 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 mriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Raviem 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-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (52) discount of the tax paid is alloeed. The 152 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 mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning eith first day of delinquency, or nine (9) months and one (13 day frae the date of death, to the date of payment. Taxes which became delinquent before January l, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016q. ALl taxes mhich became delinquent on or after January 1, 1982 mill bear interest at a rate which will vary from calendar year to calendar year mith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 arm: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 ZOZ .O00Sq8 199Z 91 .OOOZq7 1983 162 .000438 1993-1994 72 .OOO192 1984 111 .000301 1995-1998 92 .0002q7 1985 151 .000556 1999 7Z .00019Z 1986 101 .000Z74 ZOO0 82 .000119 1987 9Z .000Z47 2001 9Z .0002q7 1988-1991 11Z .000$Ol ZOOZ- 62 .000164 --Interest is calculated, as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delipquent mill reflect an interest calculation to fifteen (la) days beyond the dat~ of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must ba calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 171Z8-0601 SUSAN M WEIBLEY 152 ELM ST CARLISLE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS Recorc~ed. '"'~' (./h ~"¢6 (~ATE 03-11-2002 Re!;,~Js:[or C,~ W~iiISESTATE OF WORLEY DATE OF DEATH 01-25-2001 FILE NUMBER '02 MAR -8 P 1 qO~NTY $SN/DC ACN 21 02-00q7 CUMBERLAND 20q-O1-$1qO 01117255 REV-15~8 EX AFP (01-02) NORMAN D PA 17013 .." Cumberfa~'~d (.,,o~, PA MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE, OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-11-2002 ESTATE OF WORLEY NORMAN D DATE OF*DEATH 01-25-2001 COUNTY CUMBERLAND FILE NO. 21 02-00q7 S'S/D.C. NO. 20q-O1-51qO ACN 01117255 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED dOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MELLON BANK ACCOUNT NO. 181-981-1975 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 07-18-1985 Account Balance Percent Taxable X 0.166 Amount SubSect to Tax 516.17 Debts and Deductions - ,00 Taxable Amount 516.17 Tax Rate X .15 Tax Due q7.q5 TAX CREDITS: 1,896.97 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH O$-19-Z00Z AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN, TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. a ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REDUIRED. IF TOTAL DUE tS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) .00 q7.q5 1.qZ q8.85 PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Z140 o~ the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (7Z P.S. Section 91~0). Detach the top port~on of this No~lce and submit mith.y~ur payment to the Register of Hills printed on the reverse side. -- Hake check or money, order payable to: REGISTER OF HILLS, AGENT. 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-ISIS). Applications are available'at the Office of the Register of N1118, any of the Z3 Revenue District Offices or by calling the special Iff-hour ansmering service for forms ordering: 1-&OO-36Z-ZO50~ services for taxpayers with special hearing and or speaking needs: 1-800-fi~7-3020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallomance of deductions or assessment of tax (including discount or interest) as sheen on this Notice may object within sixty (60) days of receipt of this Notice by: ' - · --mritten protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 17128-1021, OR --electing to have the matter deteFained at the audit ~f the account of the pe~sonal represpntativa, OR --appeal to the Orphans' Court ; Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit, DEPT. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of tho booklet "Instructions far Inheritance Tax Return for a Resident' Decedent" (REV-1501) for an explanation of administratively correctable errors. · If any tax due is paid mithin three (3) calendar months after the decedent's death, a five percent discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed o~ the total of the tax and interest assessed, and not paid before ~anuary 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 uould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning uith first day ~f 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, 198Z bear 'interest at the rate of Six (6Z) percent per.annum calculated at.a daily rate of .00016fi. A11 taxes mhich became delinquent on or after January 1~ 1982 mil! bear interest at a rate which Nil1 vary fram calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 200Z are: Year Interest Rate Daily Interest Factor Year 1982 EOT. .0005~8 1992 ' * 97. 1985 167. .000~38 1993-199~ 7Z 1984 11Z .000301 1995-1998 9Z 1985 137- .000356 1999 7Z 1986 IOZ .000274 ZOO0 8Z 1987 9Z .000Z47 2001 9Z 1988-1991 11Z *. 000301 ZOOZ -* 67- --Interest-is calculated as follo~s': XNTEREST = BALANCE OF TAX UNPAZD Interest Rate Daily Interest Factor ~ ' .O00Z~7 .000192 .000247 .00019Z .000219 .0002fi7 .000164 X NUHBER OF DAYS DELZNGUENT X DAZLY I'NTEREST FACTOR --Any Notice issued after ~e tax becomes delinquent witt 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 BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: · WEIBLEY SUSAN M 132 ELM STREET CARLISLE, PA 17013 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RE(~EIPT NO. REV-1162 EX(11-96) CD 001 659 ........ fold ESTATE INFORMATION: SSN: 204-01-3140 FILE NUMBER: 2102-0047 DECEDENT NAME: WORLEY NORMAN D DATE OF PAYMENT: 09/26/2002 POSTMARK DATE: 09/1 8/2002 COUNTY: CUMBERLAND DATE OF DEATH: 01/23/2001 ACN ASSESSMENT CONTROL NUMBER · AMOUNT 101 $50.53 REMARKS: SUSAN M WEIBLEY TOTAL AMOUNT PAID: 950.53 SEAL CHECK# 3423 INITIALS: CW RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS BUREAU OF TNDZVZDUAL TAXES ZNHERTTANCE TAX D]'VTSZON DEPT. 280601 HARRI*SBURG, PA ].71;?.8-060'1 STATEMENT COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ZNHERZ'TANCE TAX OF ACCOUNT "03.' OCt -3 0:57 SUSAN M HEIBLEY 132 ELM ST CARLISLE PA lt7'013' " · ' DATE 09-22-2003 ESTATE OF HORLEY DATE OF DEATH 01-23-2001 FZLE NUMBER 21 COUNTY CUMBERLAND ACN 01117233 Amoun*t RemiC'ted REV-lSD7 EX RFP (01-05) NORMAN D MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credi~ ~o your account, submi~ the upper por~&on of ~his form wi~h your ~ax payment. CUT ALONG THXS LXNE ~ RETAZN LONER PORTION FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) ### /NHERITANCE TAX STATEMENT OF ACCOUNT ~ ESTATE OF HORLEY NORMAN D FTLE NO. 21 02-00q7 ACN 01117233 DATE 09~22-2003 THTS STATEMENT TS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACM TN THE NAMED ESTATE. SHOWN BELOW TS A SUMMARY OF THE pRTNCTPAL TAX DUE, APpLTCATTON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPL/CABLE, A PROJECTED TNTEREST FTSURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-11-2002 PRINCIPAL TAX DUE: .......................................................................................................................................................................................................... PAYMENTS PAYMENT DATE 09-18-2002 (TAX CREDITS): RECEIPT NUMBER CD001659 DISCOUNT (+) INTEREST/PEN PAID (-) Z .8q- ZF PAID. AFTER THZS DATE, SEE REVERSE SIDE FOR CALCULAT/ON OF ADDITIONAL INTEREST. ( IF TOTAL DUE 10 LESS THAN $1, NO PAYMENT IS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A "CREDIT' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORM FOR INSTRUCTIONS. ) AMOUNT PAID 50.53 q7 .q3 TOTAL TAX CREDIT q7.69 BALANCE OF TAX DUE .26CR INTEREST AND PEN. .00 TOTAL DUE .26CR PAYNENT: Detach the top portio~ of this Notice a~d submit with your payment made payable to the name and address printed on .the reverse side. -- If RESIDENT DECEDENT cake check or coney order payable to: REGISTER OF NZLLS~ AGENT. -- Xf NON:RESIDENT DECEDENT make check' or coney order payable to: CONHONHEALTH OF pENNSyLVANIA. REFUND (CR): A refund of a tax credit, which wes 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 ~]11s, any of tho~Z3 Revenue District Offices or from.~he Department's Z~-hour answering service fp~ forms ordering: [-800-36Z-Z~O; services for taxpayers with special hearing and / or speaking needs:. 1-800-4~7-3~20.(TT only). ~ ....... ~., ~ REPLY TO: DZSCOUNT: PENALTY: INTEREST: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assesscent'Review Unit, Dept.: 280601, Harrisburg, PA-17128'0601','phone (717) 787-6505. [f any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. ' The 15Z tax a~nesty no~-parti&ipati~n' penalty i~ comPUted on ~the~total of the tax and interest a~sessed, and not paid before January 18,' 1996, thh--firs't da~ after the end of the tax amnesty period. Interest is charged beginning uith first day o; delinquency, or nine (9) months'and one (1) day from tho date of death, to the date of payment. Taxes which became delinquent before January 1,:1982 bear interest at the rate of six (61) percent par annum calculated at a daily rate cf .000164. All taxes which became delinquent on and'after January 1, 1981 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 1981 through 2003 are: Interest Daily Year Rate Factor Interest Daily , Interest Daily Rate Factor Year~ Rate Factor i 1987: 1988-1991 199~ 1995~1998 1981 :ZOZ .000548 97. .000247 1999 71 .000192 1983 '16X . O00~38 llZ . 000301 2000 8Z . 000219 111 .000301 9Z .000247 ZOO1 9Z .000247 1985 137. . 000356 77. . 000191 ZOOZ 61 . 000164 - 1986 107. . 00017~ 97. . 000147 Z003 57. . 000137 --Interest' is calculated as follows: - INTEREST = BALANCE OF TAX- UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes deli.nquent will reflect an interest calculation to fifteen (15). days beyond the date of the assessment. Xf payment is made after the interest computation date shown on the' Notice, additional interest must be calculated. '-er of ~. '01 APR ~-~ , PA '~""ON"EALTH OF PENNSYLVANIA · ~E,P~RTHENT OF REVENUE .~J~tJ OF ZND[VZOUAL TAXES DEP~ 280601 HARRISBURG, PA lT128~O&O1 REV-].~4$ EX &FP ¢09-00) ZNFORHATZON NOTTCE FILE NO. 21 · AND ACN - 01117Z52 TAXPAYER RESPONSE- ', ' D'ATE 0q-09-200! ARLENE L WORLEY 379 YORK RD CARLISLE PA 17013 EST. OF NORMAN D'~ORLEY S.S: NO. Z04-01-$140 DATE OF DEATH 01-25-2001 COUNTY CUMBERLAND TYPE OF ACCOUNT ~ SAVINGS [] CHECKING ~ TRUST [] CERTIF. RENZT PAYMENT AND FORHS TO': REGISTER OF 9/ILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 HELLON BANK has provided the Department mith the inforaatlon listed belom Nhlch has been used in calculating the potential tax due. Thei~ records indicate that at the death of the above decedent, you ~ere a joint o~ner/beneficiary of this account. Tf you feet this information is incorrect, please obtain ~ritten correction from the fi~ial institution, attach a copy to this fora end tatum it to the above address. This account, is taxable in accordance ~ith the Inheritance Tax Laos of the Coamoneealth of Pe~yLvanie. gu~skio~;s, may ~,e ~n~era~ by COHPLETE PART ! BELOW ~ ~ ~ SEE REVERSE SIDE FOR FILING AND PAYHENT. INSTRUCTIONS Accoun~ No. 181-981-1975 Accoun~ Balance Percen~ :Taxable Amoun~ SubSec~ ~o Tax Tax Ra~e Potential Tax Due 07-18-1985 Established 1,896.97 x 0 -' $16.17 x .15 ~7.4~ insure To proper~credit to your account, two (Z) copies of .thl$.~otice must accompany you~ payment to the Register of #ills. Hake check payable to: "Register of Hills, Agent'. NOTE: if t~x payments are aade eithin three ($) months of the decedent's date of death· you may deduc~'a ~Z discount of the tax due. Any i~lharita~ce. ~a~ dt~Jll become delinquent nine (9) aonths"~teF'the da~e of death. '"' A. [] The above information and tax due is correct. "' 1. -You may choose to remit payment to the Register 'or,Rills mith two copies of' this notice to obtain a discount or avoid interest, or you may check ~ox "A" and return thls~.nctice to/~he Register of  CHECK -~ gills and an official assessment ,ill be issued by the PA Department of. Revenue. J 8LOCK B. [] The above asset has been or mill ha reported end tax paid 'aith the PamlsY~ania Tntmrltance Tax return ONLY .... ,t,o. be filed by the decedent's representative.. C. [] The above information is incorrect and/Or debts and deductions ~ere paid,by you.' You must' complete PART [] and/or PART [] PART Tf yOU indicate e diffe~en~ ~ax rate~ please s~ate your i , ' rela{'ionship'~o:d&ceden~: · TAX RETUEN- COHPUTATZON. 'OF TAX. ON JO!'HT/TRUST ACCOUNTS LTNE 1. Da~e Established. I 2o 3. 6. 7. 8. A~oun~ Balancel Percen~ Taxable Amoun~ SubSec~ .~o Tax Deb~:s and Deductions * Amoun~ Taxable Tax Ra*e " Tax .Due ~,: PART DATE PAID $ X DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID ,; ,·TOTAL ::(En*er on LAne 5 ,of Tax Computation) ,.. , ,$:, · ; Unde.r.?..enal~:zeS..of..per3u~y, T.~de.clare~:ha~..~he fac:ts ! have rpported above are ~:rue,.correct and complete'.~o.'che be~'Of J,y kno~1-;dge and belie'f.: : " ~ *ur~c. "?r ' '~ ...... · L ': '~ '; ": '" ......' "- :: * ' ' : ' .: "' ":': :"' '"::~*'""~ ~''" "" '* :' ~'*~'WORK"" ( ' " ") *"'"' :"~'~':': .... - TAXPAYER SIGNATURE 'TELEPHONE NUMBER D/~TE " GENERA~ INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSmeNT mith applicable interest based on information submitted by the flnanciaI institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. 5. A joint account is taxable even though the decedent's.nama was added as a matter of convenience. 4. Accounts (incIuding those held between husband and mile) ahich the decedent put Jn joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointly beteBen husband and #ifa aero 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 I - TAXPAYER RESPONSE 1. BLOCK A - If the information and coaputatian in the notice ara correct and deductions are not being claimed, place an in block "A" of Part 1 of the "Taxpayer Response' section. Sign two copies and subalt them mith your check for the' amount of tax to the Register of Nills of the county indicated. The PA Department of Revenue ail1 issue an official assessment (Fora REV-15~B EX) upon receipt of the return from the Register of mills. Z. BLOCK B - If the asset sPecified on this n~tJce has been or mill 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 ZOO601, Harrisburg, PA 171Z&-0601 in the envelope provided. 5. BLOCK C - If the notice inforaration is incorrect and/or deductions ere being claimed, check block "C" and complete Parts Z and according to the instructions baled. Sign t~o copies and submit them with your check for the amount of tax payable to the Register of Hills of the county indicated. The.PA .DepartJaent of Revenue will issue an official assessment (Fora REV-lSd8 EX) upon receipt of the return from the Register of #ills. TAX RETURN - PART 2 TAX COMPUTATION LINE l. Enter the date the account originally ams established or titled in the ~anner existing at date of death. NOTE: For e decedent dying after 1Z/1Z/BZ: Accounts mhich the decedent put in joint names mithin one (1) year of death are taxable ~ully as transfers. Homever, there is an exclusion not to exceed $5,000 per transferee regardless of the value o~ the account or the number of accoants held. Ifa double asterisk (wx) appears before your first name in the address portion of this notice, the $5,000 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of the account ir~luding interest accrued to the date of death. 5. The percent of the.~count that is.taxable ~or each survivor is determined as folloas= A. The percent taxable for joint assets established.more than one year prior to the decedent's death: I DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE ," JOINT ONNERS . . .. SURVIVING JOINT ONNERS Example: A joint asset registered in the name of the decedent and two other persons. 1..D~VIDED BY ~ (JOINT O~HERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 16;7Z (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death or accounts oaned by the decedent but heId in trust for another individual(s) (trust beneficiaries): I DIVIDED.BY TOTAL NI~BER OF SURvIvING JOINT X 100 = PERCENT TAXABLE OWNERS OR TRUST BEMEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within 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 (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line ~). 5. Enter the total of tho 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 (lin~ 7. Enter the oppropriate tax rata (llne 7) as determined below. Date of Death Spouse Lineal Sibling Collateral 07/01/9fi !o 12/$1/9fi 01/01/95 to 06/30/00 OX 6Z lSZ 07/01/00 to present ~Iha 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 usa of a natural parent, ah adoptive parent~ or a stepparent of the child is OZ. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children ,hether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the nature! parents and their descendents, mhother or not they have been adopted by others~ adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals abe have at Least ~one parent in common with the decedent, whether by blood or adoption. The "Collateral" cIass of heirs includes ali other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - BESTS AN]) DEDUCTIONS CLAIMED Allowable debts and deductions are determined as 'folloes: A. You LegaIly are responsible for payaant~ 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 plaln paper 8 l/Z" x 11". Proof of payment may be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA · DEPArATMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG, PA 1712&-0601 INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. 21 ACH 01117232 DATE 0q-09-2001 ARLENE L WORLEY 379 YORK RD CARLISLE PA 170~,3 TYPE OF ACCOUNT EST. OF NORMAN D WORLEY [] SAVINGS S.S. NO. 20qrO1-31qO [] CHECKINg DATE OF DEATH 01-23-2001 [] TRUST · COUNTY CUMBERLAND [] CERTIF. REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE ~ CARLISLE, PA 17013 MELLON BANK has provlded the Department with the information listed below which has been Used in calculating the potentiaZ 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 financla! institution, attach a copy to this form and return it to the above address. This account is taxab[e in accordance with the Inheritance Tax Laws of the Commonwealth COMPLETE PART I ~ELOW N ~ ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Accoun* No. 181-981-1975 Oa~e 07-18-1985 ' Es{ablAshed Accoun~ Balance 1,896 . 97 Percen~ .Taxable X "'~-"(3":'~b~?- Amoun~ Subjec~ ~o Tax 316.17 Tax Ra~e X .15 Po*annie1 Tax Due ~7. To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to the Register of Hills.. Hake check payable to: "Register o~ Wills, Agent". NOTE: If tax payments are made within three ($) months of the decedent's date of death, you may deduct a SZ discount of the tax due.. Any inheritance tax due will become delinquent nine (9) months after the date of death. PART ' TAXPAYER RESPONSE A. ~ The 'above information and tax due is correct. " '' ' 1. You may choose to remit payment to the Register of Wilts 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 CHECK ~ wills and an official assessment wi1! be issued by the PA Deportment of Revenue. ONE BLOCK B. [] The above asset has been or wi]I be reported and tax paid with the Peonsylvania Inheritance Tax return ONLY to be fiZed by the decedent's representative. C. [] The above information is~incorrect and/or__debts and deductions were paid by you. You must complete PART 121 and/or PART I~1 below. PART TAX LINE If you indica*e a different tax ra~e, please state your relationship ~o decedent: RETU~N*~-COMPUTAT!ON OF TAX ~ON JOZNT/TRU~ .ACCOUNTS 1. Da~:e Es{abllshed I 2. Accoun~ Balance 2 5. Percent Taxable $ ~ q. Amoun~ SubSec~ ~o Tax ~ S. Debts and Deductions S 6. Aeoun~ Taxable 6 7. Tax Ra{e 7 X 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTTONS CLA:ZMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Computation) $ Under penalties of perjury, I'.declare *ha* ~he fac~s I have reported above are ~rue, correc~ and comple~:e ~:o the bes~c of my knowledge and belief. HOME ( WORK ( ) TAXPAYER SIGNATURE TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT with appIicabIe interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. 2. A joint account is taxable even though the decedent's name ams 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 betaeen 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 I TAXPAYER RESPONSE · 1. BLOCK A - If the*information and computation in the notice are correct and deductions are not belng clalmed, ~lace an "X" . in block "A".of Part I of the "Taxpayer Response" section. Sign two copies and submit them wlth your check for the amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an officiaI assessment (Form REV-154B EX) upon receipt of the return from the Register of WiIls. Z. BLOCK B - If the asset specified on this notice has been or ailI be reported and tax paid wlth the Pennsylvania Inheritance Tax Return.filed by the decedent's representative, place an "X" in block "B" of Part i of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of IndlvJdual Taxes, Dept Z&0601, Harrisburg, PA 17128-0601 in the envelope p~ovided. 2. BLOCK C - If the notice information is.incorrec~ and/or deductions are being claimed, check block "C" and complete Parts Z and 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 offlcial assessment (Form REV-1548 EX) upon receipt of the'return from the Register of Wilts. _ ..... . .... TAX RETURN PART Z TAX COMPUTATION LINE I. Enter the date the account priginaIIy was estabIished or titIed in the manner existing at da~e of death. NOTE: For a decedent dying after lZ/lZ/&Z: Accounts which the decedent put in joint names within one (1) year of death are taxable fuIIy as transfers. However, there is an exclusion not to exceed $5,000 per transferee regardless of the vaIue 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 $2,000 excluslon already has been deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the account includlng 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 jolnt assets establlshed more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUNBER OF DIVIDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING*JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other pecsons. 1 DIVIDED BY 5 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16~7Z (TAXABLE FOR EACH SURVIVOR) B.- The percent taxable for assets created within one year of the' decedent's death oF accounts owned by the decedent but held -in trust for another individual(s) (trust beneficiaries): · . 1 DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE : OWNERS OR TRUST BENEFICIARIES ExampIe: Joint account registered in the name of the decedent and two other persons and estabIished within one year of death by the decedent. 1 DIVIDED BY Z (SURVIVORS) = .50 X 100 50Z (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (llne Z) by the percent taxable (line 5. Enter the total of the debts and deductions listed in Part 2. 6. The amount taxable (line 6) is determined bY subtracting the debts and deductions (llne 5) from the amount subject to tax (line 7. Enter the appropriate tax rate (line 7) as determined below. Da~e of Death Spouse '~ Lih~al"' Sibling Collateral 07/01/9Q ~o 12/$1/9Q SZ 6% 15% 15% 01/01/95 ~o 06/50/00 OZ 07/01/00 ~o presen* 0% ~The tax rate imposed on the net value of transfers from a deceased child taenty-one years of age or younger at death to or for the use of a nature! parent, an adoptive parent, or a stepparent of the child is OZ. 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 naturaI parents and their descendents, ahether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at [east one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIHED DEDUCTIONS - PART· 5 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts 'and deductions are determined as 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 actuaIly paid the debts after death of the decedent and can furnish proof of payment. C.Debts being claimed must be itemized fuIIy in Part 2. If additional space is needed, use plain paper 8 1/Z". x 11". Proof of · payment may be requested by the PA.Department of Revenue.