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Home My WebLink About07-30-08COMMONWE-LTH OF PENNSYLVANIA DEPARTMENT OE REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT IVO. CD 010079 MILLER TODD L 329 GARRISTON ROAD YORK HAVEN, PA 17370 ------ fold ESTATE INFORMATION: ssN: ass-o~-o~s2 FILE NUMBER: 2107-1 173 DECEDENT NAME: KEMPER CHARLOTTE M DATE OF PAYMENT: 07/31 /2008 POSTMARK DATE: 07/30/2008 couNTY: CUMBERLAND DATE OF DEATH: 1 1 /24/2007 REMARKS: TODD MILLER CHECK# 3204 SEAL ACN ASSESSMENT AMOUNT CONTROL NUMBER 08133536 ~ 548.63 TOTAL AMOUNT PAID: INITIALS: WZ REV-1162EX(11-96) 548.63 RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE I N F O R M AT I O N N O T I C E BUREAU OF INDIVIDUAL TAXES AN D DEPT. 280601 TAXPAYER RESPONSE HARRISBURG, PA 17128-0601 REY-1543 EX AFP <09-00) TODD L MILLER 329 GARRISTON RD YORK HAVEN PA 17370 FILE N0. 21 07-1173 ACN 08133536 DATE 07-24-2008 TYPE OF ACCOUNT EST. OF CHARLOTTE M KEMPER ^ SAVINGS $.$. N0. 166-01-0162 ^ CHECKING DATE OF DEATH 11-24-2007 ^ TRUST COUNTY CUMBERLAND ~ CERTIF. REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 MF T 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 iiecedent, you were a point owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a coDY 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 Pertr:sylva.^.ia. Quo<tinns may be answered by calling C717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 31003914480460 Date 05-01-1995 To insure proper credit to your account, two Established (;?) copies of this notice must accompany your Account Balance 2, 161 • 25 payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". Percent Taxable X 50.000 NOTE: If tax payments are made within three Amount Subject to Tax 1 , 080 • 63 (3) months of the decedent's date of death, Tax Rate X .045 you may deduct a 5% discount of the tax due. Anv inheritance tax due will become delinquent Potential TaX Due 48 • 63 nine (9) months after the date of death. PART TAXPAYE_R....._R_E_S_P_0N_S_E ........................_........................._......._.........._'_ `_~' ^ .. .. :; ::. :,:;,~;a:r~a~~~~~€s=~~~a~~~e;€€~~~~;~a€e~:e~;~~:raa:€:w~s~~~:c~~r:~~€i~€i':Et:~Y:€::a~~~~~x~:e~~ss€~~ee: ~ . :;::• ra:~ru~r±~~~::,x-rte;::::: A. The above information and tax due is correct. "~._~~~! - 1. You may choose to remit payment to the Register of Wills with two copies of`'tlni".~ y noti~c'€ to obtain.. a discount or avoid interest, or you may check box A" and return this notiys kn the Register,flf CHECK Wills and an official assessment will be issued by the PA Department of RevEn~u~_ 0 N E ~„ ' [ B L 0 C K B. ^ The -r above asset has been or will be reported and tax paid with the Pennsylvania 3Aheritanc~ax return =. 0 N L Y to be filed by the decedent's representative. =~i I'~ .. _=4 C. ^ The above information is incorrect and/or debts and _~-~ deductions were paid by yob. ~ You must complete PART 2^ and/or PART 3^ below. ~ PART o i dicate a different tax rate lease state our If Y u n p y :_;:::::::~::~:;::~:;~:::;::::s:;::........_ ...........:...: ::::.::-:_:.......:::::-..,......::~:-:::::.. .................... ... ....................... i~i€~':s`~ii~EA~iiil~i'siiQ~s'is'<':i iii '?~. `.' :: ~k~~ 2 re ationshi to decedent: 1 p ...... ... ::::- :::.::::::::::::::::::::::~::::::::::_::::::::::::::::::::-::::::::::::::::~:::::::~:::::::::::~::::::~:~: €ii=s€~€~;`:;€ss': ?;;s::::; ::;i~:::p ::::::::::::::::::::::::::::-::::::'iii=•.:::;:~::';~:::~:::::::~:::.........,.......:::::::::::::~::: t ~ ~;EF l4s =s]IEA~2~"1~N~'iiii~~`~ ~E~EN~IEi='si~=~ ~€ TAX - U A IO OF T X ON JOINT/TRUST ACCOUNTS RETURN COMP T T N A LINE 1. Date Established 1 ........:€::'L:~:;;.:::.::~:::,.::::::~a;;;;; :.r:: ::-: :,: 2. Account Balance 2 3. Percent Taxable 3 X '' '`~~ `''~=~~}~'~~`'?~~t~~~'` Vi'i`':}~E"'s':'''' ~ss'P 4. Amount Sub"ect to Tax 4 7 jijii 5. _ Debts and Deductions 5 sf '~' 6 o t Am un Taxable 6 7. Tax Rate 7 X =i 8. Tax Due S 'iii: ~2;;?'s;;;;;;~:~~;~i<;:;::;~;;:;:;;;;;;i;;;;;;;~;;`a;;;;;~<;~;;?~~?; PART DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTICIN AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) S der penalties of perjury, I declare that the facts I have reported above/dare true,/c<orrect and com to to the be of w e and belief. HOME C~~~ ) ~~2'~~~5~_ WORK ( /7 ) ~jy~- ZZ2Z 7 Z C7 SS' AXPAYER SIGNA URE TELEPHONE NUMBER ATE 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 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 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-D601 in the envelope provided. 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 REY-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,D00 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 53,000 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 lOD = 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 = 5D% (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 5) from the amount subject to tax Cline 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 •Ttin +> >+~ 0% 4.5%* 12% 15% --- --- ---- - ----- -•• - ~ ••~• •~_ - a ueceaseU cnlla Lwen Ty -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. w~ ~ a ~'G~~ ~~ G~ O `1,.r ~ ~ to wa 0 ~o Ni ? ~. ems' c!! ~t::t ~ ~ H't~ 4` `~.. ..t' 1}~ 4` c-~"'. ~~ /~ 1 ..+.. f I'~ •ir ~~ ''r :.-~ ~-~ r :+ i r IN ~` l :~ ~- ~~ ~+ ~. ~; ?L'~ ~. .s 1 r. ,, s ?J K'.. S ~~ e