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Home My WebLink About02-0080 CDMMONHEALTH OF PENNSYLVANIA DEP~RTNENT OF REVENUE BU, pEAU OF INDZVIDUAL TAXES .,pEPTo ZBD60Z ,~ARRISDURG, PA 17128-0601 REV-2;li3 EX AFP (09-00) COURTLAND D DALTON Z KINGS ARMS MECHANICSBURG PA 17050 ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE Al- FILE NO. 21 ACN 02100520 DATE 01-15-ZOOZ TYPE OF ACCOUNT EST. OF HERBERT J DALTON E--]SAVINGS S.S. NO. 196-05-7108 [] CHECKING DATE OF DEATH 11-26-2001 [] TRUST COUNTY CUMBERLAND [] CERTIF. REHIT PAYHENT AND FORHS TO: RE6ISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 PSECU has provided tho Department aith the information listed beloa which has been used in calculating the potential tax due. Their records indicate t~at at the death of the above decedent, you ware a joint owner/beneficiary of this account. If you fmal this information is Jncorrmat, please ob~[n ~rJtten correction from the financial [nst[~t~on, at,ch a copy to this form and return 1t to ~e above address. ThEe account Js ~xable Jn accordance ~ith the Znherltance Tax La~s o~ the Commonwealth o~ Pennsylvania. Questions say be answered by calling (717) 787-8327. COHPLETE PART 1 BELO~ ~ ~ ~ SEE REVERSE SIDE FOR FILING AND PAYHENT INSTRUCTIONS Account No. 0196057108 Date 08-1q-1997 To insure proper credit to your account, two Established (Z) copies of this notice must accompany your Account Balance 13) 130.09 payment to the Register of Hills. Nake check payable to: "Register of Hills, Agent". Percent Taxable X 16. 667 NOTE: If tax payments ara made within three Amount Subject to Tax 7,188.39 [3) months of the decodant's dote of death, Tax Rate X . Oq5 you may deduct a 51 discount of ~e tax Any tnher~nce tax ~e ~Jll become delinquent Po~en~ial Tax Due 98. q8 nine (9) eon~s a~ter ~e date of death. PART TAXPAYER RESPONSE A. [] The above information and tax due is correct. 1. You may choose to remit payment to the Register of Rills with two copies of this notice to obtain CHECK ONE BLOCK ONLY PART TAX LTNE to be filed by tho dacedent's representative. C. ~Tha above information is incorrect and/or debts and deductions were paid by you. You must complete PART []and/or PART []below. a discount or avoid interest, or you may check box 'A' and return this notice to the Register of Hills and an official assessment will be issued by tho PA Department of Revenue. []The above asset has been or will bo reported and tax paid with the Pennsylvania Inheritance Tax return If you indicate a different tax rate, please state your RETURN - COMPUTATION OF TAX QN JOTNT/TRUST ACCOUNTS 2. Account BeZence $. Percent TaxabZ. q. Amount Subject to Tax 5. Debts and Deductions 6. Amoun~ Taxable 7. Tax Rate 8. Tax Due DEBTS AND DEDUCTZONS CLAZNEI1 DESCRIPTION AMOUNT PAID PART DATE PAID PAYEE TOTAL (Enter on L/ne $ of Tax Computer/on) Under penalties of~jury, ! declare that the facts T have reported above are true, correct: and COlIplete to ~' ay knowledge end bel/ef. WORK ( ) ~//for- TAXPAYER S'I-DN A T i~E- TELEPHONE NUMBER GENERAL INFORHATION 1. FAILURE TO RESPOND NZLL RESULT IN AN OFFZCZAL TAX ASSESSNENT aith applicable interest based on information submitted by the financial institution. Z. inheritance tax becomes delinquent nine months after the decedent's date of death. 5. A joint account is taxable even though the decedent's name ams added as a matter of convenience. 4. Accounts (including those held betmeen husband and aife) which the decedent put in joint names within one year prior to death are fully taxable es transfers. 5. Accounts established jointly betNeen husband and eife more than one year prior to death ere not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable ~ully. REPORTZNG [NSTRUCTZONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - Tf the information and computation in the notice are correct and deductions are not being claimed, place an "X" in block "A" of Part I of the "Taxpayer Response" section. Sign tee copies and submit them Nith 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 (Fora REV-IS~8 EX) upon receipt of the return free the Register of Hills. Z. BLOCK B - Zf the asset specified on this notice has been or will be reported and tax paid Nith the Pennsylvania Tnheritance Tax Return filed by the decedent'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, Dept ZOO601, Harrisburg, PA 171ZB-060! in the envelope provided. $. BLOCK C - Zf the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and according to the instructions beloN. 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 Hill issue an official assessment (Fore REV-Z548 EX) upon receipt of the return from the Register of girls. TAX RETURN - PART Z - TAX CONPUTATTON LTNE 1. Enter the date the account originaZZy Nas established or titZed in the manner existing at date of death. NOTE: For a decedent dying after ZZ/1Z/BZ: Accounts NhJch 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 $$,000 per transferee regardless of the value of the account er the number of accounts held. Zf a double asterisk (ex) 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 follows: A. The percent taxable for joint assets established more than one year prior to the decedent's death: 1 DTVTDED BY TOTAL NUHBER OF 01VTOED BY TOTAL NUHBER OF X 100 = PERCENT TAXABLE JOINT OHNERS SURV[VTNG JOTNT ONNERS Example: A joint asset registered in the name of the decedent and two other persons. I DTVZDED BY $ (JOZNT OHNERS) DTVZDED BY 2 (SURVTVORS) = .167 X 100 =: 16.7Z' (TAXABLE FOR EACH SURVZVOR) B.The percent taxable for assets created within one year of the decedent's death or accounts oNned by the decedent but held in trust for another individual(s) (trust beneficiaries): . I DTVZDED BY TOTAL NUHBER OF SURVZVTNG JOTNT X 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFTCTARTES Example: Joint account registered in the name of the decedent and tNo other persons and established Nithin one year of death by the decedent. 1 DZVTDED BY Z (SURVZVORS) = .50 X 100 = 50Z (TAXABLE FOR EACH SURVTVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line S. Enter the total of the debts and deductions listed in Part ~. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line i). 7. Enter the appropriate tax rate (line 7) as determined below. Da~e of De~_~h Spouse L/nee1 SAbling Collateral 07/01/9fi ~o 12/$1/9~ SX 6X 15X 1.RX 01/01/95 ~¢o 06/50/00 OX 6X 07/01/00 ~o presen~ OX ~.SZ~ 12X The tax rate imposed on th; younger at 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 ehether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes ail children of the natural parents and their descendents, Nhether or not they have been adopted by others, adopted descendents and their descendants and step-descendants- "Siblings" are defined as individuals Nho have et least one parent in common with the decadent, whether by blood or adoption. The "Collateral" class of heirs includes a11 other beneficiaries. CLA[HED DEDUCTZONS - PART 5 - DEBTS AND DEDUCTZONS CLAZHED Allowable debts and deductions are determined as folloNs: 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 end 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 Z/Z" x 11". Proof of payment may be requested by the PA Department of Revenue. ...... ~ ..... ' ............. ~'"~ ...... ~~ NEE~Si ~~Z~Z~ '~ i~'~'~:.~{~ PART 3 DEBTS AND DEDUCTIONS CLAIMED A C N: 02100320 Courtland D. Dalton 2 King's Arms, Mechanicsburg, PA. 17050 717-796-7715 DATE PAID PAYEE 11125/2001 ALERT PHARMACY 12/01/2001 WEST SHORE EMS 12/06/2001 WEST SHORE PATHOLOGY 12/13/2001 MESSIAH VILLAGE 12/13/2001 INTERNISTS OF CENTRAL PA. !2/13/2001 DANIEL CHRIST FUNERAL HOME DESCRIPTION Prescription drugs for Arlene Dalton (spouse) prior to Herbert Dalton's death. Check was not cashed and cleared until early December. Transportation from Holy Spirit Hospital to Messiah Village for Herbert Dalton in November. Lab work for Herbert Dalton in November Payment for room/board and services for Herbert and Arlene (spouse) Dalton at Messiah Village for November 2001 Payment of doctor bills for Herbert Dalton in November 2001 Payment for funeral services for Herbert Dalton TOTAL DEBTS 112 OF TOTAL DEBTS CLAIMED BY COURTLAND D. DALTON (I was instructed by Department of Revenue on January 18 to claim only 1/2 of total debts) Courtland D. Dalton AMOUNT PAID 616.98 $79.35 $22.00 $4,452.80 $17.62 $2,914.48 $8,103.23 -> $4,051.62 INHERITANCE TAX DIVISION DEPT. 18060! HARRISBURG, PA 17128-0601 COURTLAND D DALTON 2 KINGS ARMS NECHANICSBURG COHHON#EALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOHANCE OR DZSALLONANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOXNTLY HELD OR TRUST ASSETS PA ~t..7 0 5 0 REV-1;I~8 EX AFP (Ol-OZ) DATE 08-19-2002 ESTATE OF DALTON HERBERT DATE OF DEATH 11-26-2001 FILE NUHBER 21 02-0080 COUNTY CUHBERLAND SSN/DC 196-05-7108 ACN 02100520 Amoun~ Remi~ed HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 J CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS -~ REV-X548 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 08-19-2002 ESTATE OF DALTON HERBERT J DATE OF DEATH 11-26-2001 COUNTY CUHBERLAND FILE NO. 21 02-0080 S.S/D.C. NO. 196-05-7108 ACN 02100320 TAX RETURN WAS: eX) ACCEPTED AS FILED ( ) CHANGED dOZNT OR TRUST ASSET XNFORNATZON FINANCIAL INSTITUTION: PSECU ACCOUNT NO. 0196057108 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TINE CERTIFICATE DATE ESTABLISHED 08-14-1997 Account Balance 13,130.09 Percent Taxable X 0.166 Amount Subject to Tax 2,188.39 Debts and Deduct/ons - 4,051.62 Taxable Amount .00 Tax Rate X .45 Tax Due .00 TAX CREDZTS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYHENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: "*REGISTER OF WILLS, AGENT.** PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDZTXONAL INTEREST. XF TOTAL DUE ZS LESS THAN $1, HO PAYHENT ZS REQUIRED. XF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 PURPOSE OF NOTZCE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DZSCOUNT: PENALTY: INTEREST: To fuZfill the raquiraaants of Section 2140 of tho Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S. Section 9L40). Detach the top portion of this Notice and submit with your payment to tho Register of NiZls printed on the ravarso side. -- Hake check or money order payabLa to: REGISTER OF NILLS, AGENT. A refund of a tax credit, which ~as not requested on the tax return, may be requested by coapZating an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are available at tho Office of the Register of Hills, any of tho Z5 Revenue District Offices or by calling tho special Z4-hour answering service for forms ordering: 1-800-56Z-Z050; services for taxpayers with special hearing and or speaking needs: 1-800-4~7-50Z0 (TT only). Any party in interest not satisfied aith the appraisoaant, allowanca, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notica may abject ~ithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17LZ8-18Z1, OR --electing to have tho matter determined at tho audit of the account of tho personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assasseont should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 171ZB-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inhoritanca Tax Return for a Resident Decadent" (REV-1SOL) for an explanation of adainistrativaly correctable errors. If any tax dua is paid within three (5) calendar months after the decedant's death, a five percent discount of the tax paid is allowed. Tho LBg tax amnesty non-participation panaZty is computed on tho total of the tax and intarast assessed, and nat paid baforo January 18, 1996, the first day after the end of tho tax amnesty period. This non-participation penaZty is appealable in the same manner and in the the same time period as you .auld appeal tho tax and interest that has been assessed as indicated on this notice. Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from the date of death, to tho date of payment. Taxes which bacama dalinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calcuZatod at a daily rate of .OO016q. All taxes .hich became delinquent on or after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by tha PA Department of Revenue. The applicable interast rates for 1982 through 200Z ara: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 198Z ZOZ .0005~8 199Z 9Z .000247 1983 16Z .000¢58 1993-199q 7Z .O00ZgZ 1984 11Z .000301 1995-1998 9Z .O00Z~7 1985 I~Z .000356 1999 72 .O00lgz 1986 lOX .000274 ZOO0 BZ .000Z19 1987 92 .O00Zq7 ZOO1 9Z .OOOZq7 1988-1991 llZ .O0050L ZOOZ 6Z .00016~ --Interest is calculated as follo.s: TNTEREST = BALANCE OF TAX UNPA'rD X NUHBER OF DAYS DELTNQUENT X DATLY TNTEREST FACTOR --Any Notice issued after tha tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after tha interest computation date shown on tho Notice, additional interest must bo calculated. '02 J/~N23 P2:]3 PA,