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HomeMy WebLinkAbout02-0054 COHHONNEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE BUREAU OF ZNDZVZDUAL TAXES DEPT. Z80601 HARRISBURG, PA 171Z8-0601 REV-15d5 EX AFP (09-60) ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE FZLE NO. Z1"¢~ ACN 01150879 DATE 11-08-2001 CAROL L REATH q5 HILLEN LN CHAMBERSBURG Recorded. Office o~ Register of Wills EST. OF ANNA M 60ODYEAR S.S. NO. 20q-01-8805 DATE OF DEATH 08-17-2001 '02 JAN 16 ~1:4qOOHTY CUMBERLAND Clerk .~,; ............. L, ourt PA 17z0~tlrnberland Co,, PA TYPE OF ACCOUNT E~SAVINGS ~]CHECKINO []TRUST [~CERTIF. REHIT,PAYHENT AND FORHS TO: REGISTER OF NILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ORRSTONN BANK has p~ovided the IJepartaent with the information listed belo~ wl~-ch Cas been used-in calculating the potential tax due. Their records indicate that at the death of t,.he above decedent) you were a joint owner/beneficiary of this account. Tf you feel this information is incorrect, please obtain ~ritten correction from the financial institution, attach a copy to this fora and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth COMPLETE PART 1 BELON ~ ~( ~( SEE, REVERSE STDE FOR FTLZNG AND 'PAYMENT TNSTRUCTTONS Accoun~ No. 520381 Da~e 01-09-198q Established Accoun~ Balance 1,ZOZ.8q Percen~ Taxable X 50.000 Amoun~ Subjec~ ~o Tax 601.q2 Tax Re~e X .15 "Po~en~ial Tax Due .9§.Z1 To insure proper credit to your account, t,o (Z) copies of this notice must accompany your payment to the Register of Nills. Hake check payable to: "Register of Nills~ Agent". NOTE: If tax payments are made aithin three (3) months of the decedent's date of death, you may deduct a SX discount of the tax due. Any inheritance tax due will become delinquent nine*'(9) months after the date of dehth. PART TAXPAYER RESPONSE . BLOCK ONLY A. ~ The above information and tax due is correct. L_J 1. You may choose to rem'it .'payment to the Register of Hills with tan copies of this notice to obtain a discount or avoid interest, ar you may check box ."A" end-.return this notice to the Regzster of I~ills and an official assessment will be issued by the PA Department of Revenue. B. ~ The above asset has been or ~ill be reported and tax paid with the Pennsylvania Tnheritanca Tax return 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 JZI and/or PART I$1 beloa. PART If you indica*e e differen* *ex,re*e, ,p~aasa s~a~e your ~. Accoun* Balance 3. Percen~ Taxable 3 ~. Amount Subje¢~ $. Oeb~s and Deductions 5 - ~ 3.~ 6. Amoun~ Taxable 6 ~1~,~ 7. Tax Ra~e 7 X 8. Tax Due 8 /f,~ PART DEBTS AND' DEDUCTZONS"CLAZMED ..... DATE PATe ..... ' '' AMOUNT PAID - TOTAL (Enter on Line S of Tax Compu*e*ion) Under penalties of perjury, T declare ~ha~ ~he fec~s T have reported above are ~rue, correc~ and comple~e~o ~he bes~__/~°f my knowledge and belief. HOME C"-/)"7 ) ~..~,,.~-' ~-~..~/' TAXPAYER S[~NATURE /~_~_ /~ TELEPHONE NUHSER DATE '*: " 6ENERAL INFORMATION 1. FAILURE TO R~SPOND #ICL RESULT iN AN OFFICIAL TAX AS$[sSHENT, with applicable interest based on 'information submitted by the financial institution. ., · 2. Inheritance tax becomes delinquent nine months after~tha decedent's date of death. 5. A joint account is taxable even though the dacedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put ]n joint names within one year prior to · death '~e fully taxable as transfers. '' S. Ace~un~ established jointly '~at~e~a~ husband and alfa more than one year prior 'to death are not taxable. 6. AEcdunt~ held by a decedent "in trust for" another or others~,are taxable fu]ly. BLOCK A - If the information and ~o~putat]o~,in tho not]ce are correct and deductions a~a not being c[~]eed~' place an "X"' ",' ]n black "A" of Part l.of tho "Taxpayer Response" section. Sign two copies and submit t~em u]th your check for the amount of? tax to the Register'of N]lls of the ~ounty indicated. The PA Department of Revenue ~]½~issue an official assessment (Form REV-iS48 EX) upon receipt of the return from tho Register of NiXls. Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax pa]d with the Pennsy]van]a inheritance Tax Return filed by the dacedent's represontative~ place an "X" in block "B" of Part ! of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of [ndiv]dua! Taxas~ Dapt Z&060!, Harrisburg, PA ITlZe-060! in the envelope provided. $. BLOCK C - If the notica'Jnformat]on is incorrect and/or deductions are be]ng' claimed, check block."C" and complete Parts Z and according to the instructions balo~. Sign t~o copies and subeit them w]th your 'check for the amount of tax payab!e to the Register of Nills ~f the county indicated.' ~he PA Department of Revenue ~ill issue an official assessment (Form REV-1548 EX) upon receipt · of the return from the Register of ~ills. ,, :~ ...... _,. ' TAX RETURN -'PART. Z - TAX.COMPUTATION LINE " l. Enter the date the account orig]naI!Y was astab]]shed or titled ]n the manner ex!sting at date of death. NOTE: For a decedent dying after IZ/!Z/BZ: Accounts ~h]ch the decedent put in joint names within one (!) year of death ara taxable fully as transfers. Ho~aver,~th'are is'an exclusion not to exceed $5,0~g per transferee regardless of the value of the account or the numbe~ of accounts' held. Zfa double asterisk (N~) appears before your first name in the address portion of this not]ce, the $5,000 exc!us]on already has been deducted from the account balance as-reported by the financ]a! inst]tutJofl. Z. Enter tho tote! balance of ,the account including interest accrued to the date of death. 5. The percent of,the account.,that ]s taxable for each survivor ]s determined as fei!ems: A.. The percent taxabIa..for:jo]nt, assats established more than one year prior to the decedent's death: ' 1:. DIVIDED BY TOTAL NUNBER 'OF ' DIVIDED BY *' ~OTAL NUHBER'OF' ~i X. ZO0* '="'PERCENT TAXABLE .... : ,JOIN%,ONNERS. 'SURVIVING JOINT'OHNERS ':" Example: A joint a~se~'registered ]n the nameofthe-decedent and'two Other persons: ,-.. ::<'i' *':.-,*,., ;... ~.:- '..*;'~,*DiVZDE6 By ] [u~NT:-~NNERS)DIVIDED BY'*Z'(suRvIVORS~ ~ .i~7' X 100 = 16.7Z (TAXABLE FOR EACH SURVZVOR) B.The percent thimble:for asse~s created N]th]~ Onayaar o'f the d~cadent'~ death or accounts owned bY thC'decedent but held in trust-for'anather']~d]vJdual(s) ('trust beneficiaries): . ! DIVIDED BY TOTAL'NURBER OF SURVIVING JOINT X !~o = PERCENT TAXABLE ·ONNERS aR .TRUST BENEFICIARIES . .. : - .,;, Example: Joint account registered in the name of the dec'eden~ and t~o other ~ersons and established aithin cna year of death by the decedent. ! DIVIDED BY Z (SURVIVORS) = .50 X !00 = 50X.(TAXABLE FOR EACH SURV[VDR) The amount subject to tax (line 43 ]s determined by multiplying the account balance (line Z) by the percent taxab]e (line ~). 5.Enter the total of the debts and deductions listed ]n Part 5.~ 6.The amount taxable (line 6,) [s~cleterm]ned by subtracting the debts and d~ductjons(llne 5) from the amount subject to tax (line 7.Enter the appropriata"tax'rate (l'lne 7) as daterainad-baloa.*-- -----'-<a - - -- *- -' ::.__.Da~a,..of~Dea~h_~_ .... __LSpousB ..... I__ ~Aneal--?_ S/bling Ce!la'era!. 07/01/9q ~o 12/31/9q 01/01/95 ~o 06/30/00 , OX 6X 15Z 15X 07/01/00 to proson~ 0Z ' aTha tax rate imposed on the net value of iran;fa; younger at death to or for the usa of a'natural parent, *an adoptive parent, or a stepparent of the child ]s OZ. The lineal class of heirs includes grandparents, parents, childl~an, and lin'emi descendents. "Children" includes natural' children ~hather or not they have been adopted by others, adopted children and step children. "L]naal 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 ~ho have at least one' parent ]n common ~]th the decedent, whether by blood. or adopt]on. The "Col!ateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS' ~- PART "$ '- 'DEBTS-AND DEDUCTIONS 'CLAIMED Allo.abl~' 'deets and dbductions are determined as follow~ ' ' ....... A. · You' legally ar~ ~e~onsible for payment, 'o~ ~he ~St~te. Sg~ject tO administration by a ~ers°nal representative is JnsuffJcien~ to pay'the deductibZe, items. ', /~ * ~- : ~. 'Yo~ 'actUallY* paid the debts after death:of the decedent and ~an, ~rnJsh p~oo~, p~ payment'.. .*. ~* ' .... C.. Debts.being claimed must be jtemized,~ully Jn .~art 5. [~ additional space,is needed~ use plain paper 8 l/Z" x 11'';' P~oo~ o~ . payment may be requested by ~e PA Depar~ent of Reven~e.,~ , · ~ , . ., , , . 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 REV-1162 EX(11-96) CD 000761 REATH CAROL L 45 HILLEN LANE CHAMBERSBURG, PA 17201 ........ fold ESTATE INFORMATION: SSN: 204-01-8805 FILE NUMBER: 21-2002- 0054 DECEDENT NAME: GOODYEAR ANNA M 01 / 16/200.2 DATE OF PAYMENT: POSTMARK DATE: 01/1 0/2002 COUNTY: CUMBERLAND DATE OF DEATH: 08/1 7/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 01150879 $18.79 TOTAL AMOUNT PAID' $18.79 REMARKS: CAROL LREATH SEAL CHECK#4556 INITIALS: AC RECEIVED BY' MARY C. LEWIS REGISTER OE WILLS REGISTER OF WILLS I- Jo BUREAU OF TNDIVIDUAL TAXES INHERTTANCE TAX DXVXSTON DEPT. 280601 HARRTSBURG, PA 17128-0601 CONHONHEALTH ,OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISENENT. ALLONANCE OR DISALLONANCE OF DEDUCTION~, AND ASSESSHENT OF TAX ON · JOINTLY HELD OR TRUST ASSETS '02 Ii&Y 24 :55 CAROL L REATH 45 HILLEN LN CHAMBER SBURC~,~:~8(k-- ~"A' %I 7 201 ':i' .......... , RA REV-15q8 EX &FP (01-02) 'BATE 05-Z7-ZOOZ ESTATE OF GOODYEAR ANNA BATE OF BEATH 08-17-2001 FILE NUNBER 21 02-0054 COUNTY CUHBERLAND SSN/DC 204-01-8805 ACN 01150879 HAKE CHECK PAYABLE AND RENIT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORBS ""~ REV-1548 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOHANCE OR BISALLOHANCE OF BEBUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELB OR TRUST ASSETS · BATE 05-27-2002 , ESTATE OF GOODYEAR ANNA H DATE OF DEATH 08-17-2001 COUNTY CUHBERLAND FILE NO. 21 0Z-0054 S.S/D.C. NO. Z04-01-8805 ACN 01150879 TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORNATION FINANCIAL INSTITUTION: ORRSTOWN BANK ACCOUNT NO. 520581 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 01-09-1984 Account Balance 1,202.84 Percent Taxable X 0.500 Amount Subject to Tax 601.42 Debts and Deduct/ons - 185.89 Taxable Amount 417.55 Tax Rate X .45 Tax Due 18.79 NOTE: To INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS NOTICE HITH YOUR TAX PAYHENT TO THE REGISTER OF NILLS AT THE ABOVE ADDRESS. HAKE CHECK *OR HONEY ORBER PAYABLE TO: **REGISTER OF HILLS, AGENT., TAX CRED'rTS: . PAYHENT RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID (-) ANOUNT PAID 01-10-2002 CD000761 .00 18.79 TOTAL TAX CREBIT BALANCE OF TAX BUE INTEREST AND PEN. TOTAL BUE 18.79 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR ZNSTRUCTZONS. ) .00 .00 .00 PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY:' INTEREST: To ~ulfi11 the requirements of Section 21~0 of the Inheritance and Estate Tax Act, Act Z~ of ZOO0. (71 P.S. Section 91q0). Detach the top portlon of ~his Notice and submit mith your p~yment to the Register of gills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF gILLS, AGENT. -. A refund of a tax credit, ahich mas not requested on .the tax.return, may be requested by.completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315).~ Applications ara available at the Office Of the Register of Nills, any of the Z$ Revenue District Offices or by calling the s~ecial Iq-hour ansmering service for forms ordering: 1-800-561-Z050; services ~or taxpayers eith SpeciaZ hearing and or speaking needs: 1-800-~7=5010 (TT only). Any party in interest not satisfied mith the appraisement, allowance, or disallowance cf deductions or assessment of tax (including discount or interest) as shamn on this Notice may object aithin sixty (60) days of receipt of this Notice by:' .' --aritten protest to the PA Department of Revenue, Board of Appeals, Dept. ZalOZI, Harrisburg, PA 171za-IOZ1; OR --electing to have the matter determined at the ~udit of ~he account of the personal representative,. OR --appeal to the Orphans' Court. . . Factual errors discovered an bis assessment should be addressed in eriting to: PA Department of Revenue,' Bureau of Individual Taxes, ATTN: Post Assessment Reviem Unit, DEPT. 180601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for InheEitanca~Tax Return for a Resident .. Decedent" (REVelS01) for an explanation of administratively correctable errors. If any tax due is paid aithin three (5) calendar months after the decedent's death, a five percent (51) discount of the tax paid is a11oeed. The 151 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 appe~l the tax and interest that has been assessed as indicated on this notice. . - Interest is charged beginning mith first day of delinquency, or nine (9) months and one (1) day from the date o'f death, to the date cf payment. Taxes Which became delinquent before January 1, 1981 bear interest .at the rate of six (61) percent per annum calculated at a daily rate of .00016~. All. taxes ehich became delinquent on or after January 1, 1982 aill bear interest et a rate ahich esl1 vary from calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Facto~ 1981 ZOZ' 1985. 161 198q 1985 151 1986 101 1987 91 1988-1991 .111 '--Intara~t .0005q8 1992 92 .000q58 1995-199fi 71 .000301 1995-1998 92 .000556 1999 ' 71 .00o27~ 2000 aZ .O00Zq7 2001 9Z .000501 - ZOOZ 61 is calculated as folloes: INTEREST = BALANCE OF TAX UNPAID .OOOZ~7 .000192 .000119 .0002~7 -- .00016~' ' X .NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR -CAny Notice issued after the tax becomes delinquent mill 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 caXculated.