Loading...
HomeMy WebLinkAbout04-0357COHHONHEALTH OF PENNSYLVANIA DEPARTHENT OF REVEHUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG, PA 171Z8-0601 REV-1;43 EX AFP (Dg-Oo) F. Regis '04 ZNFORMATZON NOTZCE AND TAXPAYER RESPONSE EST. OF IRENE E HARREN S.S. NO. 196-1q-Z196 BATE OF DEATH 01-19-200q /~OUNT~,.~. CUMBERLAND ELLEN NATELLO [9 CALEDONIA BLDG HERSHEY PA 17035-2215 ACN 0~1159~$ BATE 0~-06-200~ TYPE OF ACCOUNT SAVINGS [] CHECK/NO [] TRUST [] CERTIF. REHIT PAYHENT AND FORHS TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 PNC BANK has provided the Department with tho information listed below which has been used in calculating the potential tax due. Their records indicate that at the death af the above decedent, you mare a joint owner/beneficiary of this account. If you faa1 this information is incorrect, please obtain mritten 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 Laos of the Commonaealth of Pennsylvania. Questions Bay be answered by ca11£ng (717) 787-8327. COMPLETE PART 1 BELON x x N SEE REVERSE SZBE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 51q0110669 Bate 02-01-1970 Established Account Balance 1,258.~6 Percent Taxable X 50.000 Amount Subject to Tax 629.25 Tax Rate X Potential Tax Due 9~.~8 To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to tho Register of #ills. Hake check payable to: "Register of Nills, Agent". NOTE: Zf tax payments are made aithin three (3) months of the dacadant's date of death, you may deduct a 5Z discount of the tax duo. Any inheritance tax due mill became delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A. [] The above information and tax duo is correct. 1. You may choose to remit payment to the Register of Hills aith tho copies o; this not[ce to ob~Jn a discount or avoid interest, or you may check box  CHECK ~ ~11~ and an o~;~c~al assessment .[11 be issued by ~e PA Department o~ Revenue. ONE SLOCK s. ~ The a~e asset has been or ~Jl1 be reported and tax paid ~Jth the Pennsylvania inheritance Tax return ONLY to~ ~Jled by ~e decedent's representative. C. ~he above in,or;orion is incorrect and/or debts and deductions ~ere pa[d by you. You must complete PART ~ and/or PART ~ PART Zf you indicate a di~foro~ax ra~o;iploaso s~a~o your TAX RETURN - COHPUTATZON OF TAX ON JOXNT/TRUST ACCOUNTS 2. Account Balance 5. Percent Taxable q. Amount Subject to Tax $. Debts and Deductions 6. Amount TaxabZe 7. Tax Rate 8. Tax Due 6 -- 7 x . I,..e-' PART BEBTS AND DEDUCTIONS CLAIMED DATE PA::D PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Computation) $ Under penalties of perjury, I declare that tho facts ! have reported above are true, correct end complete to the best of ay knowledge and bellef. HOME (3 I~ ) ,~- j'~ H ,~ .0. , , TAXPA'TER SIGNATU TELEPHONE NUMBER DATE GENERAL ZNFORHATZON 1. FAZLURE TO RESPOND #ZLL RESULT ZN AN OFFZCZAL TAX ASSE$SNENT with applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decmdent's date of death. $. A joint account is taxable even though the decedent's name was added as a .attar 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. REPORTTNG TNSTRUCTTONS - 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" Jn block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit thee with 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-1S48 EX) upon receipt of tho return from the Register of Hills. Z. 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 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, Dapt Z&0601, 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 ce.plate Parts Z end 3 according to the instructions below. Sign two copies and submit thee with your check ~or the amount of tax payable to tho Register of NJlls of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1S48 EX) upon receipt of the return from the Register of Hills. 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 1Z/Il/el: Accounts which the decedent put in joint names within .ne (1) year of death are taxable fully as transfers. However, there is an axcZusion not to exceed $3,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (aw) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted fram the account balance as reported by the financial institution. 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 NUNBER OF DIVIDED BY TOTAL NUNBER OF X lOg = PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT ONNERS 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 log = 16.7Z (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 NUNBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE DNNERS 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. I D[V[BEO BY Z [SURVI¥ORS) = .50 X lO0 = 50Z (TAXABLE FDR EACH SURVIVOR) The amount subject to tax (line q) is determined by multiplying the account balance (line Z) 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 deductians (line S) from the amount subject to tax (Line ~). 7. Enter the appropriate tax rate (line 7) as determined below. Da~e of Death Spouse Lineal Sibling J Collateral 07/01/9q ~o 12/$1/9q SZ 6Z 15ZI 01/01/95 ~o 06/30/00 OX 6X 157. 07/01/00 ~o presen~ OX q.SZx 12Z lex XThe tax posed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the uss 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 whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes al! children of the natural parents and their descendents, whether or not they have been adapted by othersj adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in common eith the decedent, whether by blood or adoption. The "Collateral" class of heirs includes al1 other beneficiaries. CLAIMED DEOUCTIONS - PART $ - 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 & l/Z" x 11". Proof of payment may be requested by the PA Department of Revenue. Page: 1 Document Name: untitled STMT CO 40 OP ACTION PAGE PROD CODE DDA ACCOUNT STFD 1 THF TRANSACTION STATEMENT FORMAT 04/04/12 12.07.00 MS 50852 ACTION COMPLETE 1 SEARCH FROM 04/01/16 THRU 04/02/12 514011066~[i,ii~'SHoRT NAM~'~? MATELLO ELLEN I ACTN POST EFFECTIVE TRACE ID * 01/16 027165111 XMKT * 01/22 028336762 XMKT * 01/29 024611287 * 01/30 00020040293508112 * 01/30 026714425 XMKT * 02/03 00020040304544367 * 02/03 025910461 XMKT * 02/10 029808955 XMKT CHECK NUMBER TRAN AMOUNT DES~IP~O~ ~'~ ~iz:ll 1867 33.58 CHECK 1~67 REFERENCE NO. 1862 6S9 .oo CHECK 1862 REFERENCE NO. 250.00 D/C BALANCE D 1,258.44 027165111 XMKT D 608.44 028336762 XMKT C 858.44 DEPOSIT REFERENCE NO. 024611287 672.75 C 1,531.19 196142196 ANNUITANT PA TREASURY DEPT 1868 40.19 D 1,491.00 CHECK 1868 REFERENCE NO. 026714425 XMKT 595.00 C 2,086.00 196142196A SSA SOC SEC US TREASURY 303 1869 39.64 D 2,046.36 CHECK 1869 REFERENCE NO. 025910461 XMKT 1870 650.00 D 1,396.36 CHECK 1870 REFERENCE NO. 029808955 XMKT PF: 4-TOP 5-BOTTOM 6-INQ 7-SB 8-SF 9-ASUM 10-TRIG ll-CUTO 12-XTFD -STSM Date: 4/12/2004 Time: 12:07:19 PM BUREAU OF INDIVIDUAL TAXES /HHERITANCE TAX DTVZSXON DEPT. HARRISBURG, PA 171Z8-0601 ELLEN MATELLO 19 CALEDONIA BLDG HERSHEY COMMONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT. ALLO#ANCE OR DISALLO#ANCE OF DEDUCTIONS*, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-ZO-ZO04 ESTATE OF HARREN DATE OF DEATH 01-19-2004 FILE NUMBER COUNTY CUMBERLAND i'i~'i'~ '~*? ~:~. .. *'~., SSN/DC 196-14-2196 ACN 04113943 PA 17~Q~-ZZI$ Amoun~ Remi~ed IRENE E MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THZS 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 05-10-2004 ESTATE OF HARREN IRENE E DATE OF DEATH 01-19-2004 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 196-14-2196 ACN 0411594~ TAX RETURN WAS: eX) ACCEPTED AS FILED ( ) CHANGED dOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PHC BANK ACCOUNT NO. 5140110669 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ¢ ) TIME CERTIFICATE DATE ESTABLISHED 02-01-1970 Account Balance 1,258.46 Percent Taxable ~ 0.500 Amount Subject to Tax 629.25 Debts and Deduct/ohs 650.00 Taxable Amount .00 Tax Rate ~ .15 Tax Due .00 TAX CREDITS: 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 (-) AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAID AFTER THIS DATE., SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT TS REI~UIRED. TF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) .00 .00 .00 .00 PURPOSE OF NOTICE: To ~ulfi11 the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 13 of ZO00o (71 P.S. Section 91q0). PAYNENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF NILLS, AGENT. REFUND (CR): A refund of a tax credit, ehich ams not requested on the tax return, may be requested by completing an "Applicatlon for Refund of Pennsylvania Znheritance and Estate Tax" (REV-1513). Applications are available at the Office of the Register of Hills, any of the Z3 Revenue District Offices or by calling the special gq-hour answering service for forms ordering: 1-SOO-56Z-ZO50; services for taxpayers with special hearing and or speaking needs: 1-800-qq7-3010 (TT only). OBJECTZONS: Any party in interest not satisfied with the appraisement, allowance, or disalloaance of deductions or assessment of tax (including discount or interest) as shoen 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. 281021, Harrisburg, PA 17128-1011, OR --erecting to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ZSTRAT[VE CORRECTZONS: DISCOUNT: PENALTY: ZNTEREST: 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. 280601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. See page 5 of the booklet "instructions for Inheritance Tax Return for a Resident Decadent" (REV-leO1) for an explanation of administratively correctable errors. [f any tax due is paid eithin three (3) calendar months after the decedent's death, a five percent (52) 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 mould appeal the tax and interest that has been assessed as indicated on this notice. [ntarest 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 ahich became delinquent before January 1, 1981 bear interest at the rata of six (613 percent par annum calculated at a daily rate of .OgO16q. All taxes which became delinquent on ar after January 1, 1982 will bear interest at a rate ahich oil1 vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOq are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rata Factor 198'~ ZOZ .0005q8 198'~&-1991 112 .O00$OX ZOO~-~ 9Z .o00zq7 1983 16Z .000q58 1991 9Z .O00Zq7 ZOOZ 61 .000219 198q 111 .00030! 199~-199q 7Z .000191 1003 52 .000157 1985 132 .000~56 1993-1998 92 .O00Zq7 ZOOq qZ .000110 1986 102 .rOOZ7fi 1999 7Z .000191 1987 92 .O00Zq7 2000 82 .000119 --Interest is calculated as follows: TNTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY 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 shown on the Notice, additional interest must be calculated.