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HomeMy WebLinkAbout04-0405COMMONMEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF ZNDZV/DUAL TAXES DEPT. ZB0601 HARRISBURG, PA 17128-0601 REV-15115 EX &FP C09-O0) ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE FILE .0. 21 ACN 0~001055 DATE 05-17-200~ *04 f¢R 27 RAYMOND J FTNKLE 111 SHARON RD ENOLA PA 1702~ EST. OF ANNA E BERRY S.S. NO. Oq5-1q-786Z DATE OF DEATH 09-17-2005 :2~OUNTY CUMBERLAND TYPE OF ACCOUNT ~]SAVZNOS []CHECKING F--]TRUST [--]CERTIF. REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 M&T BANK has provided the Department aith the infermation listed bales 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 eerier/beneficiary of this account. If you feel this information is incorrect, please obtain Hrittan 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 amy be ansHered by calling (717) 787-85Z7. COMPLETE PART I BELOW # # ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 6125q705 Data 09-28-1986 Established Account Balance 15, $$5.60 Percent Taxable X 50.000 Amount Sub.iect to Tax 6,667.80 Tax Rata X . Oq5 Potential Tax Due :~00.05 To insure proper credit to your account, tho (Z) copies of this notice must accompany your payment to the Register of #ills. Make check payable to: "Register of Mills, Agent". NOTE: If tax payments are made eithin three (3) months of the decadent's date of death, you may deduct a 5Z discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A. [] The above information end tax due is correct. 1. You may choose to remit payment to the Register of Nills 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 E ONE q Mills and an official assessment Hill ba issued by the PA Department of Revenue. BLOCK d s. [] The above asset has been or will be reported and tax paid with the Pennsylvania Tnheritance Tax return ONLY to be filed by the dacadent's representative. C. [] The above information is incorrect and/or debts and deductions Here paid by you. You must complete PART [] and/or PART [] beloH. PART 'rf you indicate a different tax rate, please state your relationship to decedent: ....... TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Data Established I --~'"'~_'~-- Account Balance 2 /g, $. Percent Taxable $ }{ ,-~-~' ~:~ q. Amount Sub,eot ia Tax q ~ ~'~ 6, Amoun~ Taxable 6 7. Tax Ra~e 7 ~ 8. Tax Due 8 PART DAlE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION ANOUNT PAID TOTAL (Enter on Line $ of Tax Computation) Under penalties of perjury~ Z declare that the facts :[ have reported above are true, correct and complete to the best of ~LV knowledge and belief. HOME ( ) TAXPA~R SIGNATURE TELEPHONE NUMBER DATE iENERAL [NFORHATION 1. FAILURE TO RESPOND HILL RESULT ZN AN OFFICIAL TAX ASSESSNENT 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 decedant'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 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 two copies and submit thaa with your check for the amount of tax to the Register of #ills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-IS4B EX) upon receipt of the return from the Register of Hills. Z. BLOCK B - If the asset specified on this notice has been or will ba reported and tax paid aith the Pennsylvania Inheritance 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 leO601, Harrisburg, PA IT1ZB-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 3 according to the instructions beloa. Sign two copies and submit thee 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-1548 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z TAX CONPUTATZON 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/IZ/eZ: 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 $5,000 per transferee regardless of the va[ua of the account or the number of accounts held. If a double asterisk (aa) 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. $. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable ~or joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUNBER OF X lO0 = PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT DNNERS Example: A joint asset registered in the name of the decedent and two other persons. I DIVIDED BY $ (JOINT ONNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 = 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): I DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE O#NERS 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 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 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 (Iine 7) as determined beIoa. Do~e of Death Lineal Colla~era! Spouse Sibling 07/01/9~ ~o 12/$1/9q 01/01/95 ~o 06/30/00 OX 6X 07/01/00 ~o prosen~ OX aThe tax rate imposed on the net value of transfers fro. a deceased child twenty-one years of age or younger at death to ar 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 naturaZ children whether or not they have bean 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 Dna parent in common aith the decedent, whether by blood ar adoption. The "Collateral" class of heirs includes all other beneficiaries. CLATHED DEDUCT[OHS - PART $ - DE]iTS AND DEDUCT[OHS CLAIHED Allowable debts and deductions are determined as follows: A. You legally are responslble for payment, or tho estate subject to administration by a personal representative is insufficient to pay the daductibZe 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 $. If additional space is needed, use plain paper 8 l/Z" x 11". Proof of payment may be requested by the PA Department of Revenue. Estate df Ah~ E. Berry SS No. 045-1z~-7862 Date of Death 9/17/2003 County Cumberland Debts and Deductions paid after 9/17/2003 Check # Paid to: '04 27 496 497 498 501 5O3 504 505 506 507 Sullivan Funeral Home Rolling Green Cemetery Associated Cardiologists Romberger Memorials Quantum Imaging Pinnacle Health Vascular Associates PA Dept of Revenue-State Income Tax Mobile Imaging Check Amount 5,826.00 995.00 17.35 1,325.00 2.26 5.00 34.49 1.04 28.60 TOTAL ~t,234.74 his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9507800 No. ~~ocal~e~ggis~ra~~ SEP 1 7 2003 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH '- Anna E. BerryJ~Femaleb045 -- 14 -- 7862I,. 87 .,. { : 10/31/15 Oxford CT. , ....... [21 ~ .... :~ ~E} ~ m..~D P I_ D / ' Im~ mE].~.~. (s~ .. erry uncannon K~nkora Pythian Home ..~.~o...., ' ~- t~. 1~. le ' o,~ ............ ~ Burry Traxn~n .11 ~ I ~0,~, ,, [ ... ..... , ,,..Nursing___ Aid : /,,. I,, u / ~*~ .. Widowed ,,. I 11 Sharon Road .~s,o~ ~ ,. Enola, Pa 17025 .... ~.,~,~,~ ,m. co... Cumberland ~*~ m'~'~ ,,. Michael Mickunis ,.. Mary Mickunis ~.. Raymond J. Finkle ,,.. 111 Sharon Rd. Enolat PA 17025 ..-.,F:~ c .... [] .m~.~.~.,.O '"~""'~"~' 9/20 o,o.~. .... oo~.O ~h.,,S~.~________~_ [] /03 ,,, Rolling Green '"- I,,,. ,,~ Camp Hill, PA the bi.il el ...mmalion .n~o. mvesllgat ....... iop ...... dealh o~..,,.*., m. ,*~., d.,...,,* p,..., .,,. d.. ,0 ,,,* ..... (.) ..d FAMILY MEDICINE CE~ ...n,, ,, ,,,,~ I I Of Ma~sville ~- Roams 11 & 1~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRTSBURG., PA 171Z8-0601 RAYHOND d FINKLE 111 SHARON RD ENOLA *04 PA 1~0Z5 CONNONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLONANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 11-01-200q ESTATE OF BERRY DATE OF DEATH 09-17-Z005 FILE NUHBER COUNTY CUHBERLAND I~.~-1~ SSN/DC 0q5-1~-7862 ACN Amoun'l: Remi*ted ANNA E HAKE CHECK PAYABLE AND RENIT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS *~ ' ................................................................................... NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 11-01-200R ESTATE OF BERRY ANNA E DATE OF DEATH 09-17-2003 COUNTY CUHBERLAND FILE NO. S.S/D.C. NO. 0~5-1q-7862 ACN 0~001033 TAX RETURN WAS: eX) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET ZNFORMATION FINANCIAL INSTITUTION: M&T BANK ACCOUNT NO. 6125q703 TYPE OF ACCOUNT: ( ) SAVINGS C~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 09-Z8-1986 Account Balance 13,335.60 Percent Taxable X 0.500 Amount Subject to Tax 6,667.80 Debts and Deductions - 8,Z3q.7q Taxable Amount .00 Tax Rate X .q5 Tax Due .00 TAX CRED'rTS: 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 (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ZF PAID AFTER THIS DATE., SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ZF TOTAL DUE IS LESS THAN $1, NO PAYMENT ZS REQUIRED. TF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) .O0 .00 .00 .00 PURPOSE OF NOTZCE: PAYMENT: REFUNO (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of tho Inheritance and Estate Tax Act, Act Z~ of ZOO0. (TZ P.S. Section 91qO). Detach the top portion of this Notice and submit mJth your payment to the Register of Hills printed on the reverse side. -- Make check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, ahich ams not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iSI3). Applications are available at the Office of the Register of Hills, any of the Z3 Revenue District Offices or by calling the special Iq-hour ansaering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and or speaking needs: 1-800-4q7-30ZO (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 cf receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 171lB-lOll, 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 Roviae Unit, DEPT. IS0601, Harrisburg, PA 171ZB-0601 Phone (717) 787-6S05. See 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 (SI) discount of the tax paid is alloead. The 1SI 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. 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, 19BI bear interest at the rate of six (6g) percent par annum calculated et a daily rate of .00016q. All taxes which 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 the PA Department of Revenue. The applicable interest rates for 19BI through ZOOq are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year__ Rate Factor 1982 ZOZ .000548 198'~&-1991 11Z .000301 ZOO1 9Z .000Z~7 1983 162 .00043B 1992 92 .O00Zq7 ZOOZ 6Z .O00Z19 198q 112 .000301 1993-199q 7Z .00019Z 2003 52 .000137 1965 13Z .000356 1995-1998 92 .OOOZfi7 ZO0~ 42 .000110 1986 lOX .00027~ 1999 7Z .O0019Z 1987 92 .O00Zq7 ZOO0 82 .O00Zl9 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DBLTNQUENT 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. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.