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HomeMy WebLinkAbout08-07-08COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 0101 18 KREIDER DOROTHY 130 7TH AVE COLLEGEVILLE, PA 19426 -------- fold ESTATE INFORMATION: ssN: 173-24-s3~2 FILE NUMBER: 2107- 1 059 DECEDENT NAME: BITTNER MARGARET I DATE OF PAYMENT: 08/11/2008 POSTMARK DATE: 08/07/2008 COUNTY: CUMBERLAND DATE OF DEATH: 1 1 / 1 3/ 2007 ACN ASSESSMENT AMOUNT CONTROL NUMBER 08004325 ~ S 1,684.61 TOTAL AMOUNT PAID: REMARKS: S 1,684.61 CHECK# 1001 INITIALS: AKK SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES FILE N0. 21 07-1059 DEPT. 280601 A N D HARRISBURG, PA 171za-ocol TAXPAYER RESPONSE ACN 08004325 REV-3543 EX AFP (09-007 DATE 07 - O1 - 2008 DOROTHY KREIDER 130 7TH AVE COLLEGEVILLE PA 19426 TYPE OF ACCOUNT EST. OF MARGARET L BITTNER ~ SAVINGS S.S. 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 point 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 Account No. ANNUITY Date 11-13-2006 To insure proper credit to your account, two Established (2) copies of this notice must accompany your Account Balance 28, 076.85 payment to the Register of Wills. Make check Percent Taxable payable to: "Register of Wills, Agent". X 50.000 Amount Subject to Tax 14,03$.43 NOTE: If tax payments are made within three (3) months of the decedent's date of death, Tax Rate X . 1 2 you may deduct a 5i discount of the tax due. Potential Tax Due 1,684.61 Any inheritance tax due will become delinquent nine C9) months after the date of death. PART TAXPAYER RESPONSE 0 ...............................................................................................:.......:.................:................................ ....:..................... ...... 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 this notice to obtain C H E C K a discount or avoid interest, or you may check box "A" and return this notice to the Register of 0 N E Wills and an official assessment will be issued by the PA Department of Revenue. B L 0 C K ~ g, ~ The above asset has been or will be reported and tax paid with th 0 N L Y to be filed by the decedent's representative. a Pennsylvania Inheritance Tax return 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. TAX RETURN - COMPUTATION LINE I. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due PART If you indicate a different tax rate, please state your relationship to decedent: PART 0 DATE PAID PAYEE DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION .F- 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 t e best of my knowledge and belief. HOME C ~ ~cf d ~ WORK C ) ~ Y '~ ~ S U TAXPAYER SIGNATURE TELEPHONE NUMBER D TE OF TAX ON JOINT!TRUST ACCOUNTS 1 2 3 X 4 5 6 7 X 8 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 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. 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 C1> year of death are taxable fully as transfers. However, there is an exclusion not to exceed 83,000 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 83,000 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 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 ^IVIOED BV TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT 7AXABLE 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 Cline 2) by the percent taxable Cline 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable Cline 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax Cline 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 B 1/2" x I1". Proof of payment may be requested by the PA Department of Revenue. ~... f;} t..~. ~'~,1 b,Gi i.l ~:.,! ~.l.1 I•~;i i "1 {:;~ .:::, ,.... _. ~.. ~: ~. ~: ~. 1. ^'~r.. ~"r~. 1•r ti+... 'ww.. `.. t.. ~.. ~wr... 1 ~~ S~ `~ ~~ n 0 o~ ~ ~.~d O ,~_ "17 ~ ..~ a~~ N'~ N t•G t1~ ^'1 N x ~o -__~.} " _ r~ ; ; -t-, ~ :~~ rr"": _,~tiz ~.. (i `., ~r ~F a3n3noi SStlIJ-15N11 VSfI COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: KREIDER DOROTHY 130 7TH AVENUE COLLEGEVILLE, PA 19426 -------- fold PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX111-961 NO. CD 0101 19 ACN ASSESSMENT AMOUNT CONTROL NUMBER ESTATE INFORMATION: SSN: 173-z4-s3~2 FILE NUMBER: 2107-1059 DECEDENT NAME: BITTNER MARGARET I DATE OF PAYMENT: 08/ 1 1 /2008 POSTMARK DATE: 08/07/2008 COUNTY: CUMBERLAND DATE OF DEATH: 1 1 / 1 3/2007 REMARKS: CHECK#1002 SEAL 08004322 ~ $584.38 TOTAL AMOUNT PAID: INITIALS: AKK 5584.38 RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS CDMMDNWEALTH OF PENNSYLVANIA DEPARTMENT DF REVENUE BUREAU OF INDIVIDUAL rAxes I N F O R MA T I O N N O T I C E DEPT. 286601 FILE N0. 21 07-1059 HARRISBURG, PA 171z6-6601 TAXPAYERNRESPONSE ACN 08004322 REV-1543 E% AFP (09-00) DATE 0 7 - 01 - 20 08 DOROTHY KREIDER 130 7TH AVENUE COLLEGEVILLE PA 19426 TYPE OF ACCOUNT EST. OF MARGARET L BITTNER S.S. NO. ^ SAVINGS 173-24-9312 ^ CHECKING DATE OF DEATH 11-13-2007 COUNTY ^ rRUST CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS TD: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 THRIVENT ANNUITY calculating the potential tax due. Their recordsvindicate that ratethewdeathhofltherabovendecedentbelow which has been used in 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 InheritanceaTax1Lawswof rthenCommonwealth of Pennsylvania. Questions may be answered by calling C717) 787-8327 COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAVMFUr ru~Te,.,.-.__.._ ACCeun* u.. wu.... ~-... PART Account Balance Percent Taxable Amount Subject to Tax Tax Rate Potential Tax Due Date 11-13-2006 Established 9,739.73 X 50.000 4,869.87 X .12 584.38 TAXPAYER RESPONS -.,,.....,a, ~ aun, 7o insure proper credit to your account, two (2) copies of this notice must accompany your payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". NOTE: If tax payments are made within three (3) months of the decedent's date of death, you may deduct a 5i discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. A. © The above information and tax du i ....... e s correct. 1. You may choose to remit CHECK payment to the Register a discount or avoid interest, or of Wills with two copies of thi C 0 N E s you may check box "A" and return this notice to ~ Wills and an official assessment will b notice to obtain th BLOCK e issued B' ^ The above by the PA Department of Revenue. e Re sister of 0 N L Y asset has been or will be reported and tax paid with the Pennsylva to be filed by the decedent's re i presentative. n a Inher itance Tax return C• ^ The above information is i ncorrect and/or debts and Vou must complete PART 2^ and/or PART 3^ below deductions were paid by ~~ rte. i=> , PART If you indicate a different tax rate relationship to decedent: - ' please state your "~ :-:~:~~:~•.. ~. ~ ~ ' TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due PART DATE PAID PAYEE OF TAX ON JOINT/TRUST ACCOUNTS 1 2 3 X 4 5 6 7 X 8 Under penalties of perjury, lete to the host .,~ ___ ._ _ DEBTS AND DEDUCTIONS CLAIMED CEnter on Line 5 of Tax Computation) declare that the facto r d above ~re true, c rrect and i ., _ i is.-_ 9 _ _ GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with apvlicable 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 ]ointly 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. 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 black "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 53,000 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 Dortion of this notice, the 53,000 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 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 EACN 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 Cline 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 Cline 4). 7. Enter the appropriate tax rate Cline 7) as determined below. *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 then 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 may be requested by the PA Department of Revenue. Date of Death Spouse Lineai Sidling Collateral 07/01/94 to 12/31/94 3% 6% 15% 15% 01/01/95 to 06/30/00 D% 6% 15% 15% 07/01/00 to present 0% 4.5%* 12% 15% ,.... r;:~ ,.... ~:~.~ ~.~i ~:,.~ ., ~ <.~;i t•.;~ i"'~ ~:::~ r;•~ ,..:. -., J 0 ~"~w . (~-_ _ r„Z= VJ' ~.) ~i 1~. __ _' ""~ :'; .._ i. ) .. van3aoa ssv