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HomeMy WebLinkAbout04-0341COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z8060! HARRISBURg, PA 17128-0601 REV-lS4S EX AFP INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. 21 ~ - .~L( i ACN Oq1117q9 DATE 05-26-200q LINDA ! HONARD 508 DARLA RD MECHANZCSBURG PA 17055 '04 12 TYPE OF ACCOUNT ES?' OF THELMA ! HOUDESHEL I ISAWMGS S.S. NO. Z06-$2-O97Z [--]CNECKZMG DATE OF DEATH 12-2q-2005 E~TRUST ~/_~T~ CUMBERLAND E~CERTIF. REM/T PAYMENT AND FORMS TO: REG!STER OF N!LLS CUMBERLAND CO COURT HOUSE CARL!SLE, PA 17015 MEMBERS 1ST FCU has provided the Department aith the information listed below ahich has been used in calculating the potential tax due. Their records indicate that et the death of the above decedent, you mere a joint oaner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction free 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 Lams of the Commonwealth of Pennsylvania. Questions may be ansuared by calling (717) 787-8~27. COMPLETE PART ! BELON x x x SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Accoun~ No. 158569-00 Da~o 05- 1~- 19 9 ~ To insure proper credit to your account, two Established (2) copies of this notice must accompany your Accoun~ Balance 654. ~0 payment to the Register of Hills. Make check payable to: "Register of Hills, Agent'. Percent Taxable X 50.000 Aeoun~ Sub~ec~ ~o Tax 527.20 NOTE: If tax payments are made ~ithin three (33 months of the decadent's data of death. Tax Rats X · 0~5 you may deduct a 5Z discount of the tax due. Any inheritance tax due e]ll become delinquent Potential Tax OuR lq. 7:7 nine (9) months after the date of death. PART TAXPAYER RESPONSE PART TAX LTNE A. ~ The above information and tax due is correct. 1. You may choose to remit payment to tho Register of Nills eith t,o copies of this notice to obtain CHECK -~ a discount ar avoid interest, or you may check box "A' and return this notice to the Register of ONE Nil[s and an official assessment mill be issued by the PA Department of Revenue. BLOCK ~ B. [] The above asset has been or will be reported and tax paid ~ith the Pennsylvania Inheritance Tax return ONLY to ba filed by the decadsnt's representative. C. E]Tha above information is incorrect and/or debts and deductions were paid by you. You must complete PART ~ and/or PART ~balo~. Zf you ind{ca~e e differen~ ~ex ra~e, please s~a~e your relationship ~o decedent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Da~e Established I 2. Accoun~ Balance 2 $. Percen~ Taxable q. Aeoun~ Subjec~ ~o Tax q 5. Debts and Deductions 6. Aeoun~ Taxable 6 7. Tax Ra~e 7 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRTPTTON AMOUNT PATD I I TOTAL (Enter on L/ns 5 of Tax C_~_-_~u~a~ion) $ Under penalties of perjury, ! declare that ~he fec~s T have reported above ars ~rue~ cor, rpct and ~omIR~'l:e,*o *he be,~"i of.._lLy,,kno.ledge end bali. el. HOME C "7/7:' / . TAXPAYER S!GNATURE TELEPHONE 'NUMBER' GENERAL ZNFORHATZON 1. FAILURE TO RESPOND #ILL RESULT ZN AN OFFICIAL TAX ASSESSNENT aith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decadant'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 mile) 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 nat taxable. 6. Accounts held by a decedent "in trust for" another or others ara taxable fully. REPORTING iNSTRUCTiONS - PART ! - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an in block "A" of Part ! cf the "Taxpayer Response" section. Sign two copies and submit thee aith your check for the amount of tax to the Register of Hills 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 Hills. Z. BLOCK B - If the asset specified an this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedant'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 ZB060Z, Harrisburg, PA 171Z8-0601 in the envelope provided. 5. BLOCK C - If the notice information is incorrect 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 Hills of the county indicated. The PA Department of Revenue mill issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z - TAX CONPUTATION LINE 1. Enter the date the account originally was established or titled in the canner existing at date of death. NOTE: For a decedent dying after 1Z/II/BI: Accounts ahich the decedent put in joint names aithin one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed $3,000 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 $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 including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as ~olloas: A. The percent taxable far joint assets established more than one year prior to the decedent's death: I DIVIDED BY TOTAL NUNBER OF DIVIDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE JOINT ONNERS ?L;RVIVIN~ JOINT ONNERS Example: A joint asea~t registered in the n;'e of 1'he decadent and twa other persons. 1 DIVIDED BY 3 (JOINT OHNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within aaa year of the dacedent's death or accounts awned by the decedent but held in trust for another individualEs) (trust beneficiaries): I DIVIDED BY TOTAL NUNBER OF SURVIVINg JOINT X lO0 = PERCENT TAXABLE OHNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established .ithin one year of death by the decadent. 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 (line Z) by the percent taxable (line 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) frae the amount subject to tax (line 7. Enter the appropriate tax rate (line 7) as determined below. De~e of Dee*h Spouse Lineal Sibling Collateral 07/01/9~ ~o 12/$1/9~ 01/01/95 '~o 06/30/00 OZ 6Z 07/01/00 to proson~ OX younger at ~The tax rata imposed on th; death to or for the use of a natural 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 #hether ar not they have been adopted by others, adopted children and step children. "Lineal descendants" includes all children of the natural parents and their descendents, ahethar or not they have bean adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals aha have at Least one parent in common with the decadent, whether by blood or adoption. Tho "Collateral" class of heirs includes all other beneficiaries. CLAINED DEDUCTIONS - PART S - DEBTS AND DEDUCTIONS CLAINED Alloaable debts and deductions are determined as folloas: A. You lagalZy are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. S. You actually paid the debts after death of the decedent and can ~urnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 l/Z" x 11". Proof of payment amy be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRIS?.URG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003799 HOWARD LINDA I · 508 DARLA ROAD MECHANICSBURG, PA 17055 ........ fold ESTATE INFORMATION: SSN: 206-32-0972 FILE NUMBER: 2104-0341 'DECEDENT NAME: HOUDESHEL THELMA I DATE OF PAYMENT: 04/12/2004 POSTMARK DATE: 04/10/2004 COUNTY: CUMBERLAND DATE OF DEATH: 12/24/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 02111749 $14.72 R~EMARKS· SEAL LINDA I HOWARD CHECK#572 TOTAL AMOUNT PAID: $14.72 INITIALS: SK RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG, PA 171Z8-0601 REV-i~S EX AFP (09-06) ZNFORNATZON NOTICE AND TAXPAYER RESPONSE ACN 0q111750 DATE 03-26-200q FY .... . EST. OF THELMA I HOUDESHEL ' S.S. NO. 206-52-0972 DA?E OF DEATH 1Z-IR-Z005 LINDA ! HOWARD 508 DARLA RD . MECHANICSBURG PA 1705~?~' ~. TYPE OF ACCOUNT ~-~ SAVINGS [] CHECK/NG [] TRUST [] CERTZF. REH/T PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 HEHBERS 1ST FCU has provided the Department with the information listed balaw which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you Here a joint owner/beneficiary of this account. If you feel this information is [ncarrect, please obtain mr[tten correct[on from tho financial institution, attach a copy to this form and return it to the above address. This account is taxable ]n accordance eith the Inheritance Tax Laws of the Coemonmealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. CONPLETE PART 1 BELOW x x ~ SEE REVERSE SIDE FOR FILING AND PAYNENT INSTRUCTIONS Accoun* No. Z58569-~0 Da*e 08-25-1995 Es*ablished Accoun* Balance 17,208.80 Percon* Taxable X 50.000 Amoun* Subjoc* *o Tax 8,60q. ~0 Tax Ra*e X . Oq5 Po*an*ia1 Tax Due 587.20 To insure proper credit to your account, (Z) cop[es of this notice must accompany your payment to the Register of #iZls. Hake check payable to: "Register of N[lls, Agent". NOTE: If tax payments ara mede within three (3) months of the decedent's date of death, you may deduct a SZ discount of the tax due. Any inheritance tax due w[l! beco~e delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A. ~71 The above information and tax due is correct. 1. You may choose to remit payment to the Register of Hills with tho copies of this notice to obtain CHECK ONE BLOCK ONLY PART LZHE a discount or avoid interest, or you may check box "A'" and return this not[ce to the Register of NiZis and an off[cia! assessment w[!l ba issued by the PA Department of Revenue. B. [] The above asset has been or w[Z! be reported and tax paid with the Pennsylvania ~nhar[tence Tax return to ba filed by the decedent's representative. C. I~The above information is incorrect and/or debts and deductions were paid by you. You must coepZeta PART [~ and/or PART zf you indica*e a d[fferen* *ax Pa*e, pZease s*a*e your reZa*[onsh~p *o deceden*: RETURN - CONPUTATZON OF TAX ON JOINT/TRUST ACCOUNTS 1. Dele Es~ebZ/she~ I 2. Accoun* Balance 2. 3. Percen* Taxable 3 q. Amoun* Subjec* *o Tax $. Debts and Deduc*ions 6. Amoun* TaxabZe 6 7. Tax Re*e 7 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAZME]] PAYEE DESCRIPTION AMOUNT PAID TOTAL (En*er on Line 5 of Tax Compu*e*ion) _Under penal*/es of perjury, I declare *ha* *h- fac*s ! have raper*ed above ara * Lc* and TA~AVER SIGNATURE TELEPHONE NUMBER ~E / GENERAL INFORHATION 1. FA/LURE TO RESPOND #ILL RESULT IN AN OFFZC/AL TAX ASSESSHENT .ith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decadent's date of death. 3. A jolnt account ls taxable even though the decedent's name was added as a matter of convenience. ~. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death ara fully taxable as transfers. S. Accounts established jointly between husband and wife more than one year prior to death ara not taxable. 6. Accounts held by a decedent "in trust for" another or others ara 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 being claimed) place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign too copies and submit thee with your check for tho amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-15~8 EX) upon race[pt of the return from the Register of Wills. Z. BLOCK B - If the asset specified on this notice has been or e[11 ba reported end tax paid eith the Pennsylvania Inheritance Tax Return filed by the decadent'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 Individual Taxes, Dapt ZB0601, Harrisburg, PA 17128-0601 in the envelope provided. S. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and S according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-15~8 EX) upon receipt of the return from the Register of Wills. TAX RETURN - PART Z - TAX COHPUTATION LINE 1. Enter the date the account originally ams 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 $3,000 par transferee regardless of the value of the account or the number af accounts held. If a double asterisk (~) appears before your first name in the address portion of this notice, the $3,000 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. 5. The percent of the account that is taxable for each survivor is determined as folloas: A. The percent taxable for joint assets established more than one year prior to the decedent's death: ! DIVIDED BY TOTAL NUHBER 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 persons. I DIVIDED BY 3 (JOINT ONNERS) 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 decadent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): i DIVIDED BY TOTAL NUHBER 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 efta year of death by the decedent. ! DIVIDED BY 2 (SURVIVORS) = .50 X 100 = 50Z (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (I[na Z) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxabIa (line 6) is determined by subtracting the debts and deductions (1ina 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. Date of Death Spouse Lineal Sibl/ng Collateral 07/01/9fi to 12/$1/9fi sX 6X 157. 157. 01/01/95 to 06/50/00 OX 6X 07/01/00 to p~osont OX 4.Sin xThe tax rate imposed on the nat value of L,a younger at death to or for the use of a natural parent, an adoptive parent, or a stepparant of the child is The lineaI 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" incIudes al! chiIdren of the natural parents and their descendents, whether or not they have been adopted by others) adopted descendents end their descendants end step-descendants. "Siblings" are defined as individuals aha have at least one parent in common with the decedent, whether by blood or adoption. The "'Collateral" class of heirs includes all other beneficiaries. CLA[HED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIHED Allowable debts and deductions are determined as folloes: A. You legally are responsible for payment, or tho 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 ~urnish proof of payment. C. Debts being claimed must ba itemized fully in Part 3. If additional space is needed) usa plain paper 8 l/Z" x 11". Proof of payment may be requested by the PA Department of Revenue. ' OMMONWEALTH OF PENNSYLVANIA ~PARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2806O1 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003800 HOWARD LINDA I 508 DARLA ROAD MECHANICSBURG, PA 17055 ........ fold ESTATE INFORMATION: SSN: 206-32-0972 FILE NUMBER: 2104-0341 DECEDENT NAME: HOUDESHEL THELMA I DATE OF PAYMENT: 04/1 2/2004 POSTMARK DATE: 04/1 0/2004 COUNTY: CUMBERLAND DATE OF DEATH: 12/24/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 104111750 $387.20 REMARKS: ...... SEAL LINDA I HOWARD CHECK# 571 TOTAL AMOUNT PAID: $387.20 INITIALS: SK RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS 508 l~ln Rd. I. l'lOTiflrdl--~ Meelmniesburg, PA 17055~1~ J Ms. Linda I. Howard 508 D~md~l Rd. J~echani~slm~g, PA 17055~012 508 I~alrla Rd. Meehanicsbulrg, PA 17055-~01~ t-..,o i.:: .-".::.::-=-..:: h,,llh:,llh,,,,,ih,lh,,li,,,li,,,hh,ihhi.l,h,hh,l Ms. Linda !. Howard 508 Darl~ Mechanlcsbu~g, PA 17055-~f112 BUREAU OF INDIVIDUAL TAXES /NHERZTANCE TAX DTVTSXON DEPT. Z80601 HARRTSBURG, PA 171Z8-0601 LINDA 508 DARLA RD MECHANICSBURG I HOWAR~04 u,PA 17055 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRA/SEHENT. ALLOHANCE OR D/SALLOHANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JO/NTL¥ HELD OR TRUST ASSETS DATE 05-$1-ZOOq ESTATE OF HOUDESHEL THELMA DATE OF DEATH 1Z-Zq-ZO05 FXLE NUMBER 21 0~-05~1 COUNTY CUMBERLAND SSN/DC 206-52-0972 ACN 0Rl117~9 Amoun~ Remi~ed I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: RE6ISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LXNE ~ RETAXN LOWER PORTXON FOR YOUR RECORDS REV-IS48 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-51-200q ESTATE OF HOUDESHEL THELMA I DATE OF DEATH 1Z-2q-ZO05 COUNTY CUMBERLAND FILE NO. 210q-05~l S.S/D.C. NO. ZO6-SZ-0972 ACN 0~1117q9 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET XNFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 138569-00 TYPE OF ACCOUNT: (~ SAVINGS ¢ ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 65q.~0 X 0.500 5Z7.Z0 _ .00 5ZT.Z0 x .q5 1~.72 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 HONEY ORDER PAYABLE TO: **REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) ~AYMENT MUST BE MADE BY 09-25-200fi~. AMOUNT PAID TOTAL TAX CREDXT I BALANCE OF TAX DUEI INTEREST AND PEN.I TOTAL DUE ] IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A "CRED/T" ( CR)~ YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR ZHSTRUCTIOHS. ) .00 lq.72 .00 lq.72 PURPOSE OF NOTICE: PAYNENT: REFUND (CR]: OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Zl¢O of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TZ P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of gills printed on the reverse side. -- Hake check er money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-131$). Applications are available at the Office of the Register of Hills, any of the 13 Revenue District Offices or by calling the special Z4-hour answering service for forms ordering: 1-800-361-ZOSO; services for taxpayers with special hearing and or speaking needs: 1-800-447-3010 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Departlaent of Revenue, Board of Appeals, Dept. ZBIOZ1, 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 writing to: PA Department of Revenue, Bureau of [ndividua! Taxes, ATTN= Post Assessment Review Unit, DEPT. lB0601, Harrisburg, PA 17liB-0601 Phone (717) 787-6505. See page 5 of the booklet "[nstructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decsdent's death, a five percent discount of the tax paid is allowed. 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 would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of 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, 1981 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164. A11 taxes which became delinquent on or after January 1, 19BZ will bear interest at a rate which will vary free calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through Z004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 198~-1991 llZ .000301 200"~ 9X .000247 1983 Z6Z .000438 1991 9Z .000147 ZOOZ 61 .000219 198q 111 .000301 1993-1994 72 .000192 2003 5Z .000137 1985 13Z .000356 1995-1996 9Z .000247 2004 4Z .000110 1986 lOX .000274 1999 7Z .000191 1987 91 .000147 ZOO0 81 .000219 --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 delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. Tf payment is made after the interest computation date sheen on the Notice, additional interest must ba calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 17128-0601 LINDA 508 DARLA RD MECHANICSBURG I HOWARI~Oj ~.PA 17055 COMHONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT. ALLOHANCE OR DZSALLO#ANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-$1-ZOOq ESTATE OF HOUDESHEL DATE OF DEATH 1Z-Iq-ZOOS FILE NUMBER 21 0~-05ql COUNTY CUMBERLAND SEN/DC 206-$2-0972 ACN 0~111750 I Amoun'l: Remi~ed REV-15q8 EX AFP (01-03) THELMA HAKE 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 (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-$1-200~ ESTATE OF HOUDESHEL THELMA I DATE OF DEATH 1Z-Iq-ZOOS COUNTY CUMBERLAND FILE NO. 210q-O3ql S.S/D.C. NO. 206-32-0972 ACN 0q111750 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 138569-q0 TYPE OF ACCOUNT: C ) SAVINGS ( ) CHECKING ( ) TRUST (~ TIME CERTIFICATE DATE ESTABLISHED 08-23-1995 Account Balance Percent Taxable X 0.500 Amount Subject to Tax 8,60q.qO Debts and DeductAons - .00 Taxable Amount 8,60q.qO Tax Rate X .q5 Tax Due 387.20 TAX CREDITS: 17,208.80 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. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT DATE Oq-lO-ZOOq RECEIPT NUMBER CD003800 DISCOUNT (+) NTEREST/PEN PAID (-) .00 AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 387.20 .00 .00 .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 387.20 PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (71 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Nake check or money order payable to: REGISTER DF RILLS, 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-1313). Applications are available at the Office of the Register of Nills, any of the 13 Revenue District Offices or by calling the specie1 Z4-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs: 1-800-447-3010 (TT only). Any party in interest not satisfied with the appraismaant, allowance, ar disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 2810Z1, Harrisburg, PA 17128-10Z1, 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 writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 180601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. Sea 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 (51) discount of the tax paid is allowed. The 151 tax amnesty non-participation penalty is computed an 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 tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of 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, 1981 bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1981 ail1 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 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198"~ 201 .000548 1988-1991 111 .000501 200'~"~ 91 .O00Z~7 200Z 61 .000219 1983 161 .000438 1992 91 .000147 1984 11X .000301 1993-1994 71 .000192 Z003 51 .000137 1985 132 .000356 1995-1998 92 .000247 2004 4Z .000110 1986 101 .000174 1999 7X .000191 1967 92 .000Z47 ZOO0 82 .000219 --Interest is calculated as fallows: INTEREST = BALANCE OF TAX UNPAID X NUI~BER OF DAYS DELXNI~UENT X DATL¥ INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown an the Notice, additional interest must bm catcutated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU O~F INDIVIDUAL TAXES ,DEPT. 280601 HARRISBURG, PA 17128-O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003799 HOWARD LINDA I 508 DARLA ROAD MECHANICSBURG, PA 17055 ESTATE INFORMATION: SSN: 206-32-0972 FILE NUMBER: 2104-0341 DECEDENT NAME: ,HOUDESHEL THELMA ! DATE OF PAYMENT:~2004 ~~ . / 10~2004 POSTMARK DATE: COUNTY: C U M BERLAN D DATE OF DEATH: 1 2/24/2003 ACN ASSESSMENT CONTROL NUMBER ,1~111749 AMOUNT $14.72 REMARKS: LINDAI HOWARD SEAL CHECK# 572 TOTAL AMOUNT PAID: $14.72 INITIALS: SK RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS TAXPAYER BUREAU OF INDZVTDUAL TAXES INHERITANCE TAX DIVISION DF_J~T. Z80601 HARRISBURG, PA 17178-0601 LINDA I HOWARD 508 DARLA RD MECHANICSBURG PA 17055 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF TNHERZTANCE TAX APPRAZSEHENT. ALLONANCE OR DISALLOHANCE OF DEDUCTTON~, AND ASSESSHENT OF TAX ON JOZNTLY HELD OR TRUST ASSETS DATE ESTATE OF ~--~-- HCU~,CS;;F L ~THELMA DATE OF DEATH FILE NUMBER Z[ 0q-05q[ COUNTY CUMBERLAND SSN/DC Z06-52-0972 ACN 0q[[[7q9 Amount Remii:ted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE I~~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ~-: [ ~- ~--A P~- - ~ B~-6 ~3- ................................................................................... NOTICE OF INHERITANCE TAX APPRAISEMENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS~ AND ASSESSMENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE 05-51-200q ESTATE OF HOUDESHEL THELMA I DATE OF DEATH 1Z-Iq-Z005 COUNTY CUMBERLAND FILE NO. Z10q-OSql S.S/D.C. NO. 206-52-0972 ACN Oqlll7fi9 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 158569-00 TYPE OF ACCOUNT: ( ~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 05-Iq-I99q Accoun~ Balance Percent Taxable X 0.500 Amoun~ Subject ~o Tax 527.20 Debts and Deduc~Aons - .00 Taxable Amount 527.20 Tax Ra~e X .q5 Tax Due lq.7Z TAX CRED'rTS: 65q.qO 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 RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID PAYMENT MUST BE MADE BY 09-25-ZOOq~. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), Y~U NAY BE DUE A REFUND. TOTAL TAX CREDIT .00 BALANCE OF TAX DUEI lq.7Z INTEREST AND PEN. TOTAL DUE I COMHONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDI¥IDUAL TAXES ~EPT. HARRISBURG, PA 17ii&-060! REV-Z543 EX AFP (09-00) INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. 21 ACN 0q1117qg~ EST. OF THELMA I HOUDESHEL S.S. NO. ZO6-$Z-O97Z DATE OF DEATH ii-Iq-ZOOS COUNTY CUMBERLAND LINDA I HOWARD 508 DARLA RD MECHANICSBURG PA 17055 TYPE OF ACCOUNT [] SAVINGS [] CHECKING [] TRUST [] CERTIF. REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17§15 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 fora 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) 787-8527. COMPLETE PART I BELOW ~ ~ ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 158569-00 Date 05-1q-199q Established Account Balance 65q.qO Percent Taxable X 50.000 Amount Subjac~ ~o Tax 527.20 Tax Rate X Potent/aZ Tax Due lq.72 To insure proper credit to your account, two (2) copies of this notice must accompany your payment to the Register of Hills. Hake check payable to: "Register of Hills, Agent". NOTE: If tax payments are made within three ($) months of the decedent's date of death, you may deduct a 5Z discount of the tax due. Any inheritance tax due wiZI become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE r~ A. ~ The above information and tax due is correct. You may choose to remit payment to the Register of Hills with two copies of this notice to obtain -- CHECK a discount or avoid interest, or you may check box "A" and return this notice to the Register of ~ ONE ] HliIs and an official assessment will be issued by the pA Depart.ant of Revenue. BLOCK B. [] The above asset has been or will be reported and tax paid with the Pennsylvania 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 [] and/ar PART [] beIow. PART If you indicate a different tax ra~a, please state your [] relationship to decadent: TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Date Established I 2. Account Balance $. Percent Taxable q. Amount Subject to Tax q 5. Debts and Deductions 5 - 6. Amount Taxable 6 7. Tax Ra~e 7 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Computation) $ Under penalties of perjury, I declare that the facts I have reported above ara 4:rue, correct and complete to the best of my knowledge and belief. HOME ( ) WORK ( ) TAYPRVFI~ CT~MATIIDG TCl ~DU~kl~ hlIIMOCD T~ATC Ms. Linda !. Howard 508 Dari~ Rd. Mechaniesbmg, PA 17055~012 BUREAU OF INDIVIDUAL TAXES TNHERZTAHCE TAX DIVISION DEPT. ZSO601 HARRISBURG, PA 17128-0601 L[NDA [ HOWARD 508 DARLA RD MECHAN[CSBURG PA 17055 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REV-1607 EX AFP COl-OS) DATE 06-01-ZOOq ESTATE OF HOUDESHEL DATE OF DEATH 12-2q-ZOOS FILE NUHBER Z1 0~-05R1 COUNTY CUMBERLAND ACN 0~1117~9 I Amoun~ Remi~ed THELMA I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, subei~ ~hm upper portion of ~his form wJ~h your ~ax payment. CUT ALONG THIS LINE ~* RETAIN LOWER PORT'rON FOR YOUR RECORDS *~ REV-1607 EX AFP (01-03) ~ INHERITANCE TAX STATEMENT OF ACCOUNT ~ ESTATE OF HOUDESHEL THELMA I F'rLE NO. 21 Oq-OSql ACN Oq1117q9 DATE 06-01-Z00q THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE~ A PROJECTED INTEREST FIOURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-$1-ZOOq PR[NC[PAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): lq.7Z PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAZD (-) Oq-lO-ZOOq CD005799 .00 lq.72 TOTAL TAX CREDIT ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) lq.72 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 PAYMENT: Detach the top portion of this Notice and submit eith your payment mede payable to the name and address printed on the reverse side. -- Tf RESIDENT DECEDENT make check or money order payable to: REGTSTER OF NTLLS) AGENT, -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMON#EALTH OF PENNSYLVANTA. REFUND (CR]: A refund of a tax credit, ehich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ara available at the Office of the Register of Hills, any of the Z3 Revenue District Offices or frae the Department's Z&-hour answering service for forms ordering: 1-&00-361-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-30Z0 (TT REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Indlvidual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17118-0601, phone (717) 787-6303. DISCOUNT: If any tax due is paid ~ithin three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: The 15Z 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 and of the tax amnesty period. INTEREST: Interest is charged beginning with first day of 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, 1981 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will beer interest at a rate which mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are: Interest Daily Interest Daily Interest Year Rate Factor Year Rate Factor Year Rate 1981 ZOZ .000548 1988-1991 1XZ °000301 2001 9Z 1983 161 .000438 1992 92 .O00Zq7 2OOZ 62 1984 112 .000301 1993-1994 ?Z .000192 2003 51 1985 Z3Z .000356 1995-1998 91 .000247 2004 41 1986 10Z .000174 1999 71 .000191 1987 9Z .OOOZ47 ZOOO 8Z .O00ZX9 Daily Factor .000247 .000164 .000137 .000110 --Interest is calculated as follows: 'rNTEREST = BALANCE OF TAX UNPAI'D X NUHBER OF DAYS DELTNI;IUENT X DATLy TNTEREST FACTOR --Any 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 sheen on the Notice, additional interest must be catculated.