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HomeMy WebLinkAbout08-18-08COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280681 HARRISBURG, PA 17128-0681 INFORMATION NOTICE AND TAXPAYER RESPONSE REV-1543 EX AFP (09-00) FILE N0. 21 OS-0646 ACN 08133401 DATE 07-24-2008 ** LARRY J TUELL 1325 KINER BLVD CARLISLE PA 17013 TYPE OF ACCOUNT EST. OF FRANCES S TUELL ® SAVINGS S.S. N0. 446-28-0607 ~ CHECKING DATE OF DEATH o3-07-2008 ~ TRUST COUNTY CUMBERLAND ~ CERTIF. REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 MEMBERS 1ST FCU 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. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 199793-05 Date 03-02-2008 To insure proper credit to your account, two Established C2) copies of this notice must accompany your Account Balance 17,807.34 payment to the Register of Wills. Make check Percent Taxable payable to: "Register of Wills, Agent".. x 50.000 Amount Subject to Tax 8,903.67 NOTE: If tax payments are made within three Tax Rate C3) months of the decedent's date of death, X . 0 4 5 you may deduct a 5Y. discount of the taX: due. Potential Tax Due 400.67 Any inheritance tax due will become delinquent nine (9) months after the date of death PART TAXPAYER RESPONSE ::::::[~:m::!F::,:r.any.::::::~:..:::::,~~,_._,._._:__. CHECK 0 N E ~ B L 0 C K 0 N L Y A. ^ The 1. B. ~ The to - --.__ ....................._..,.,..,::::::p:::v::~:::::: p::::p::C:f:[ iii EiFieiiii5ieieieSl above information and tax due is correct. 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 Wills and an official assessment will be issued by the PA Department of Revenue. above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return be filed by the decedent's representative. C. ~ The You above information is incorrect and/or debts and must complete PART 2~ and/or PART 3^ below. deductions were paid by you. PART If you indicate a different tax rate, please state your relationship to decedent: 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 -w- o OF TAX ON JDINT/TRUST ACCOUNTS ~- 4 ~> ~1 a 3 .4 7 ~~~`; :es=p'=` 6 ~ :,20 . G 5 ....:: .~.~~. 7 X ~ ~ S ...... `;' ='i`i ~`: L ii ~, g 3) .:: s DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION SPc.c_iAt ~~n2vi ~K-UI ~ TOTAL CEnter on Line 5 of Tax Computation) g AX Under penalties of perjury, I declare that the facts ete to the best of my knowledge and belief. ~2~ ~~c.~~,~~ AMOUNT PAID I have reported above are true, correct and HOME C '~ / ~ ) ~,~~-3 -~~ G3 WORK C 7/'7 ) -7 Dl' ~4LIrJ~ $-,IS~U~ TELEPHONE NUMBER DATE 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 "T ax Payer 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 17126-0601 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 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 CForm 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 dea NOTE: taxableefullYtasytransfers.12However,Atheretiswancexclusionenotttouexceedo53t000mper transferee(regardless ofatheavalue 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. 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 SURVIYINGBJOINT OWNERS X lOD = PERCENT TAXABLE JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 CJOINT 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 near of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 5D% (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 (line 5) from the amount subject to tax (line 4 . 7. Enter the appropriate tax rate Cline 7) as determined below. Spouse Lineal Sibling Collateral Date of Death 6% 15% 15% 07/01/94 to 12/31/94 3% 6% 15% 15% 01/01/95 to 06/30/00 0% 4.5%~ 12% 15% 07/01/00 to present 0% 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 natural parentstand theirbdescendents,bwhethersoranotttheyhhaveebeendadoptedhbydothers~,ladoptedsdescendentsnanddtheirldescendantsf the 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 beneficDE$T$ AND DEDUCTIONS CLAIMED CLAIMED DEDUCTIONS - PART 3 - Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal rev resentative is insufficient to pay the deductible items. B. You actually Paid the debts after death of the decedent and can furnish proof of pay men . r noti+~ nn;na claimed must be itemized fully in Part 3__ If additional space is needed, use plain paper 8 1/2" x 11". Proof of Ronan Funeral Home 2~~ York Road Carlisle. Pennsylvania 17013 Phone 717-3~8-9863 Tuesday. March 18, ?008 Mr. Larry Tuell 1325 Kiner Blvd Carlisle, Pa 170 f ~ Lynn A. Ronan. Funeral Director We Care 100°'0 Our Family Serving Your Family Fax 7 17-2~4 ! -~40~-4 I v~ar Larry, Thank you for selecting our funeral home to provide services for your t~~tmily during }our time of bereavement. I hope that you found our services. so tar, to be of the highest standards that we ahvays try to achieve. The following is a summary of the sereice charges as previously explained and provided in written form on the services tor: FRANCES TUELL TOTAL OF PROFESSIONAL SERVICES, FACILITIES AND AUTOMOTIVE EQUIPMENT Merchandise Casket: Poplar Air Tray Shippm Container SPECIAL SERVICES $3.995.00 $ 250.00 $4,245.00 Forwarding or Receiving Remains TOTAL SPECIAL CHARGES $ 2,275.00 52,275,00 CASH ADVANCES Newspaper Notice Certified Copes of Death Certificate 10 $ 99.90 $ 60.00 Airfare (United A-rlines) Transportation to Dulles Airport $ 728.50 $ 300.00 $ I , 188.40 TO'T'AL FUNERAL CONTRACT 57,708.40 BALANCE DUE $7,708.40 If there are any questions or concerns that remain unanswered, please call me. Sincerely ~,/` ~ ~~;~%'f: Lynn A. Ronan Funeral Director L Z 3~ _ ~ ~~ :~~L ~,: G G' J ~ ~~ /~ l .J 4Nuff s'lst Mortuar 9I 1 Biermann Box 236 - 120 N. King Box 555 - 213 W. Wichita Garden Plain, KS 67050 NH~. Hope, KS 67108 Colwich, KS 67030 (316) 535-2211 (316) 667-2351 (316) 796-0894 -- Date of Death: ~~(\~~~ L.Y~ ~ ~~G C` S; Place of Death: !,~ ~;~,~~,~,~~ _ ~ (-~ Date of Statement: ~ \ \, ,~, r _C ~ <~ ~ ~C' C (A) Service, Facilities & Transportation Basic Services of Funeral Director, Staff & Overhead $ ~,' 1 C Embalming (See Disclosure) ................................ Other Preparation of Body .................................. Use of Facilities and Staff for Visitation .................. I'~.' l Ll Use of Facilities and Staff for Chapel Funeral Ceremony ........................................................ Use and Transfer of Equipment and Staff for Funeral Ceremony Elsewhere ......................................... ~ . ~' Use of Facilities and Staff or Transfer of Equipment and Staff Elsewhere for Evening Service ................ Use of Equipment and Staff for Graveside Service ... Transfer of Remains to Mortuary .......................... Casket Coach ................................................... .~."1 `i . -)C> Family Limousine .............................................. Casket Bearer's Limousine .................................. ~,~; (, . (' Flower Van ...................................................... Additional mileage @ $1.25 /mile ................ TOTAL CHARGE $ ACC . C`Cl (B) Merchandise Casket (or alternative container) .......................... $ fJ ~ ~~ Name or Number Material Color Outer Burial Container ........................................ / C)CX?. C~C~ Name or Number C~~~,<_~~~,~.~~~~. Material ~ ~ , L~ .~_ t~ _~ ~;~ Crucifix ............................................................ Shipping Case .................................................. Cremation Urn .................................................. Acknowledge Cards .... ~......1': ~ `i :......................... 7. C' C Service Folders /Prayer Cards ............................. Register Book ................................................... ~~ ~ . C ~ SUBTOTAL $ / (~.3~.. C~ SALES TAX ~ 5 C% ~~ TOTAL MERCHANDISE AND TAX $ ~ O`1 ~- C%~~ (C) Special Sen~iccs =orwarding of Remains to: 2eceiving of Remains from: mmediate Burial ............................................. direct Cremation ............................................. 3ody Donation for Medical Research ................... TOTAL OF SPECIAL CHARGES $ _ ~ "~ DISCLOSURES: 4easonforEmbalming _~~,^~~ ~_~t~- ~~C~% ~.-LLrtiC-1 .c k:Y ~ ` f any legal cemetery or crema _ ry requirements have required the purchase of any items listed, the law or requirement is explained below. 1 . 42 11. t'~ 2 ~1 ~ STATEMENT OF ~ FUNERAL GOODS AND SERVICES SELECTED Charges are only made for those items that you selected or that are required. If we are required by law to use any items, we will explain the reasons in writing below. if you selected a funeral that may require embalming, such as a funeral with viewing, you may have to pay for the embalming, You do not have to pay for embalming you did not approve if you selected arrangements such as direct cremation or immediate `burial. If we charged for embalming, we will explain why in what k~llows. (D) Cash Advance Items Certified Copies ~f Death Certificate -, First Copy @ F~c,~ ~.~~ i~1-t Additional Copies @ /copy ...... Clergy ...................................................... ~-, ~t~~.-~.,~ Organist ................................................... 1-~- .,r._4 .~, Vocalist .................................................... ~ r ~~a~,, .ti ~ ,~ Paid Newspaper Notices .............................. y 1 ~~ , (;~"~ Grave Opening and Closing .......................... '-1 C)C . C C.` Funeral Escorts .......................................... ~,::~t:~ ~,~, Trans ortation Commercial P t ) ........................ ~-)~ ~~.C C Flowers Tax Cemetery Tent and Equipment3CC• C`~C' Tax l~ ~1 ~ 3 1 ~ ,~~~ (` Other ....................................................... Other ....................................................... Other ....................................................... Transportation Ordered by Co. Coroner .......... TOTAL CASH ADVANCES $ ~ ~~ ~ x . ` i C SUMMARY: ~. (A) Total Service Charges ........................ $ ~G'~, . C C' (B) Total Merchandise Char es $ 7 L ` i "7. L, , ~, g ................ (C) Total Special Services ~ %' (D) Total Cash Advances ........................ $ ~ <~ I `~ ~ ` j C. GRAND TOTAL $ '>`b I ~J _ ` Less Credits and Prepayment CASH DOWN PAYMENT ........................... $ ~ C~ BALANCE DUE $ ~ ~ I ~ ` 1 ~~ Charge To: Name: -~C~:~~~.--1 ~~r~~~. 1 Address: ~ 3 -~.'~ ~ ~ t.+i~~~-'~L- Y , 1.~.-~ City: '. _('L~:-.~.G Stat~9~-.ZiP~ i~ Telephone Number: --I i 7 - 7C i :~~4'-l ACKNOWLEGMENT AND AGREEMENT I hereby acknowledge that I have the legal right to arrange the final services for the deceased, and 1 authorize this funeral establishment to perform services, furnish goods, and incur outside charges on this Statement. Acknowledge that I have received, on this date, the General Price Lisi and Outer Burial Container Price List. I also acknowledge execution and receipt of a copy of this Statement. Terms of Payment: The Balance Due is payable After Minimum Monthly Payments .......................................... $_ a FINANCE CHARGE of % monthly. (ANNUAL PERCENTAGE RATE of %) will be added to the unpaid portion of the Balance Due, which is the AMOUNT FINANCED. I agree to pay and 1 or guarantee payment of the charges listed on this Statement, plus any applicable finance charges. In the event of default of payment, I agree that the liability is being personally assumed by taw upon the estate, and This agreement does not constitute a release of liability. By my signature below, acknowledgment and agreement of the above is hereby made: Personal effects other than jewelry wilt be disposed of in 10 da~~s unless called for. x Signed Address x ~ a Co-Signed \ ress X o- igne ress ACCEPTANCE: This funeral establishment agrees to provide all service, merchandise and cash advances fndfcated on this Statement. ey: Date: