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HomeMy WebLinkAbout01-0142COMMONNEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. ;~0601 HARRISBURg, PA 17~2&-0601 REV-lS4~ EX AFP (09-00) ZNFORHATZON NOTICE AND TAXPAYER RESPONSE i FILE NO. 21 ACN 0015q657 DATE 12-29-2000 VIRGINIA E STENART 65 BARLON GREENMOUNT RD GETTYSBURG PA 17325 TYPE OF ACCOUNT EST. OF DAVTD J STENART [] SAVINGS S.S. NO. 202-50-3725 [] CHECKING DATE OF DEATH 09-22-2000 [] TRUST COUNTY CUMBERLAND [] CERTTF. REMIT PAYMENT AND FORMS TO: REGISTER OF NILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ALLFIRST FINANCIAL SERVICE has provided the Department with the information llsted below which has been used in calculating the potentie! tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. [f you feel this information Js incorrect, please obtain written correction ~roa the ~inancia! 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 Collonwea[th of Pennsyivanla. Uuestions may be answered by calling (711} 787-&327. COMPLETE PART 1 BELOW ~ #~# SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 870081q1263560 Date 10-20-1998 Estebl/shad Account Balance 653.~8 Percent Taxable X 50.000 Amount Sub~ect to Tax 326.7q Tax Rate X .~5 Potent[a! Tax Due q9.01 To insure proper credit to your account, two (Z) copies o~ this notice lust accompany your paylent to the Register of Hills. Make check payable to: "Register o~ Nills~ Agent". NOTE: [f tax payments are made uith~n three ESI months of the decedent's date of death, you may deduct a 5Z discount of the tax due. Any inheritance tax due will becole delinquent nine (9) months a~ter the date of death. PART TAXPAYER RESPONSE CHECK ONE BLOCK ONLY PART TAX LINE A. ~ The above in~ormatlon and tax due is correct. L_~ [. You may choose to remit paylent to the Register of #ills ~ith two copies of this notice to obtain a discount or avoid interest, or you lay check box "A" and return this notice to the Register o~ Ni[[s and an offlcia! assessment wil! be issued by the PA Oepartlent of Revenue. B. ~ The above asset has been or wil! be reported and tax paid with the Pennsylvania Inheritance Tax return to be fi~ed by the decedent's representative. ~The above information is incorrect and/er debts end deductions were paid by you. C. ~ ~You lust complete PART ~ and/or PART ~ below. If you /nd/cate a different tax rate, please state your rela~:ionship to decedent: r~. c~ ,~ ~ RETURN - COMPUTATION OF TAX ON dOZNT/TRUST ACCOUNTS 1. Date Established I ~O- ~ .C~C~ 2. Account Balance 2 ~ ' H~ 3. Percent Taxable $ ~ ~C~ .0~ q. Amount Subject to Tax q ~'~_L~. -~ ~ 5. Debts and Deductions 5 - ~ 6. Amoun~ Taxable 6 ~ ,~q 7. Tax Ra~e 7 ~ ~,~ ~/~ 8. Tax Due 8 [ ~, ~ o PART DAlE PAID DEIITS AND DEDUCTIONS CLAZMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on L~ne 5 of Tax Computation) Under penalties of perjury, I declare that the facts T have reported above are true, correct and _~_'e~ ~o the best.,f my/know,edge and belief . ;, ' HOME ( TAXPAYER S~GNATURE - TELEPHONE NUMBER GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFIC/AL TAX ASSESSNENT with applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even though the decedent's na~e was added as a matter of convenience. q. Accounts (including those held between husband end wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts estabIishad jointIy between husband and wife more than one year prior to death are not taxabIe. 6. Accounts heId by a decedent Win trust for" another or others are 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 in block "A" of Part I of the "Taxpayer 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-iBq8 EX) upon receipt of the return from the Register of Niils. Z. BLOCK D - If the asset specified on this notice has been or will be reported and tax paid with the PannsyIvania Inheritance Tax Return fiIed by the decedent's representative, piece an "X" in block "Sw of Part I of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept Z88601, Harrisburg, PA I7IZB-0601 in the enveIope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being cIaiaed, check bIock "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 WiIIs of the county indicated. The PA Department of Revenue wilI issue an offlciaI assessment (Form REV-IB~8 EX) upon receipt of the return fro~ the Register of WilIs. TAX RETURN - PART Z - TAX COMPUTATION LINE 1. Enter the date the account originaIIy was estabIished or titled in the manner existing at date of death. NOTE: For a decedent dying after ii/ii/BI: Accounts which the decedent put in joint names within one (i) year of death ara taxabIe fully as transfers. However, there is an excIusion not to exceed S3,0eO per transferee regardless of the vaIue of the account or the number of accounts held. If a doubIe asterisk (w~) appears before your first name in the address portion of this notice, the $3,0OO excIusion already has been deducted from the account baIance as reported by the financiaI institution. Enter the total balance ef 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 foIIows: A. The percent taxabIe for joint assets estabIished more than one year prior to the decedent's death: I DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUNBER OF X lOO = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the na~e of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X leo = 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 OWNERS OR TRUST BENEFICIARIES ExaapIa: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decadent. i DIVIDED BY Z (SURVIVORS) = .50 X 100 50Z (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line ~) is determined by multiplying the account balance (line Z) by the percent taxable (line 5. Enter the totaI 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 7. Enter the appropriate tax rata (line 7) as determined beIow. Date of Death Spouse Lineal Sibling Collateral 07/01/9~ to 12/31/9q 3% 6% 15Z 01/01/95 to 06/30/00 0% 6% 07/01/00 to present 0% ~_.~ 12% 15% .._,.._ ~ . ~ ~r~--m ~ dne~.~.=.a~ child twenty-one years of age or ' younger at ~The tax rate ieposed on th~ death to or for the usa of natu~doptive parent, or a stepparent of the child is OZ. eirs inoledes grandparentsP~e~rj~rLand lineal descendents. Ch,Zdr~n _~c~ud~s~natu~fl_ the The lineal class of h ..... whether or not they have been adoptaa ny o~ners, aaop~=u ~,~, ~,. ~.. .... , c natural parents and their descendents, ~hether 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 one parent in common with the decedent, whether by blood or adoption. The "Collateralw class of hairs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as foIZows: 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 ~ust be itemized fully in Part 3. If additional space is needed, use plain paper 8 1/Zw x 11". Proof of payment may be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT .o. AA 477972 RECEIVED FROM: VIP~"~IA-~,, E STEWART ~)5 BARLOW GREENMOUNT RD Ge- ~ Y~)BURG, PA 17325 FOLD HERE ESTATE INFORMATION: FILE NUMBER 21-.2001--()i q~? SSN 20~--50-3725 NAME OF DECEDENT (LAST) (FIRST) (MI) STEWART DAVID J DATE OF PAYMENT ~/06/£.~00i POSTMARK DATE £-!/03/~001 COUNTY CUMBERLAND DATE OF DEATH ACN ASSESSMENT CONTROL NUMBER AMOUNT .7O U,W FOLD HERE 9/-38 ./~'OO© REMARKS VIRGINIA E STEWART CHEC~<~ 3430 SEAL REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DEPTo 26060! HARRISBURG., PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOHANCE OR DISALLOHANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS R£V-1548 EX AFP (12-§0) VIRGINIA E STEWART 65 BARLOW GREENMOUNT RD GETTYSBURG PA 17~25 DATE 04-23-2001 ESTATE OF STEWART DAVID DATE OF DEATH 09-22-2000 FILE NUMBER 21 01-0142 COUNTY CUMBERLAND SSN/DC 202-50-3725 ACN 00154657 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS -'~ ~i~-: iB~- ~i- -~ ~>- - [ i~=-6 ~T ................................................................................... NOTICE OF INHERITANCE TAX APPRAISEHENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS~ AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 04-2~-2001 ESTATE OF STEWART DAVID J DATE OF DEATH 09-22-2000 COUNTY CUMBERLAND FILE NO. 21 01-0142 S.S/D.C. NO. 202-50-~725 ACN 00154657 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT NO. 87008141263560 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TIME CERTIFICATE DATE ESTABLISHED 10-20-1998 Account Balance 653.48 Percent Taxable X 0.500 Amount Subject to Tax 326.74 Debts and Deductions - .00 Taxable Amount 326.74 Tax Rate X Tax Due 14.70 TAX CREDTTS: 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 (-) AHOUNT PAID 02-05-2001 AA477972 .00 14.70 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 14.70 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. IF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. .00 .00 .00 PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 214.0 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S. Section Detach the top portion of this Notice and submit with your payment to the Register oF Rills printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, 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 Pennsylvanla Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or by calling the special gq*-hour answering service for forms ordering: 1-800-36Z-2050; services for taxpayers with special hearing and or speaking needs: 1-800-4.4.7-30Z0 (TT only]. Any party in interest not satisfied with the appraisement, allowance, or dlsallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object ,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 17128-1021, 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. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedentw (REV-1501) 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 discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty 15 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 appeaI 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 deIinquent before January i, I982 bear interest at the rate of six (62.) percent per annum caIcuIated at a daiIy rate of .000164.. AII taxes which became deIinquent on or after January l, i982 will bear interest at a rate which wil! vary from caIendar year to caIendar year with that rate announced by the PA Department of Revenue. The appIicabIe interest rates for 1982 through ZOO1 are: Year Interest Rate Daily Interest Factor Year 198Z go% .00054.8 199Z 1983 167. .0004*38 1993-1994. 1984. 112. .000301 1995-1998 1985 132. . 000356 1999 1986 102. .000274. 2000 1987 92 .0002q7 2001 1988-1991 112. .000301 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID Interest Rate Daily Interest Factor 92 72. .000192 92 .00024*7 7% .000192 82. .000219 92. .000Z4*7 X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (153 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. Postage Certified Fee Return Rectept Fee (Endorsement Required) Rest~fcted Delive~ Fee (Endorsement Required) Total Postage & Fees $ Postmark Here B.' P. eoe~ed by t%'~,,d N~,,) lC. of.D~h,ery D. Is dettve~y ~~ ~ Item'1? ' [] Yes' Type 13. ~Ce~Mail I-I E~ Mail E] Fiee. m Recapt for Memhand~e [] C.O.D. 7635 JRD/June 30, 1992/17858 In Re: Estate of Doris J. Shatto Late of New Cumberland Borough Estate No.: 21-2002-0142 ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 21-2002-0142 NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE Personal Representative: Clair E. Shatto, Jr. Counsel for Personal Representative: Date of Decedent's Death: 02-02-2002 Date of Delinquency Notice: 01-30-2004 The undersigned, Glenda Farner-Strasbaugh, Register of Wills, in accordance with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, was given by the Register of Wills on 01-30, 2004, and that the ten (10) day notice to file the Status Report has expired. Accordingly, in accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 03-11-2004 ×(~lenda Famer Strasbaugh, Regi~it~0f Wills Distribution: Personal Representative Counsel for Personal Representative Estate File A hearing is scheduled at in Courtroom No. 3. If the Status Report is filed prior to the hearing date, the hearing will automatically George Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 1/30/2004 SHATTO CLAIR E JR 3910 MARK AVE H3~RRISBURG, PA 17110 RE: Estate of SHATTO DORIS J File Number: 2002-00142 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 2/02/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRAS REGISTER OF WILLS cc: /File Counsel Judge 10415103182004 ROW621 File No 2002-00142 Cumberland County - Register Of Wills Pa~e 1 3/ 8/2004 PA File No 2102-00142 Decedent SHATTO DORIS J Docket Entries D/E Date No. Filed 001 02/07/02 PETITION FOR PROBATE AND GRANT OF LETTERS TESTAMENTARY OATH OF PERSONAL REPRESENTATIVE DEATH CERTIFICATE Docket: 17 Book: Page: 45.00 002 02/08/02 DECREE OF PROBATE AND GRANT OF LETTERS TESTAMENTARY 003 05/02/02 INHERITANCE TAX RETURN - DOCKET 17 PAGE 40 LINE 10 004 05/02/02 INHERITANCE TAX PYMT PAID - 4,613.08 ACN - 101 SHATTO CLAIR E JR RECEIPT - CD0001141 005 06/05/02 CERTIFICATION OF NOTICE UNDER RULE 5.6(A) 006 08/02/02 REV 1547 NOTICE INH TAX APPRAISEMENT - ACN 101 Docket: 17 Book: Page: 40.00 JRD/June 30, 1992/17858 In Re: Estate of Doris J. Shatto Late of New Cumberland Borough Estate No.: 21-2002-0142 ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 21-2002-0142 NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE Personal Representative: Clair E. Shatto, Jr. Counsel for Personal RePresentative: .~ ~ Date of Decedent's Death: 02-02-2002 ~ Date of Delinquency Notice: 01-30-2004 ~° The undersigned, Glenda Famer-Strasbaugh, Register of Wills, in accordaff~ with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court D~.iision, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, was given by the Register of Wills on 01-30, 2004, and that the ten (10) day notice to file the Status Report has expired. Accordingly, in accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a heating to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 03-11-2004 /~1enda Famer Strasb{tugh, Regi~it'0f Wills Distribution: Personal Representative Counsel for Personal Representative Estate File A hearing is scheduled at in Courtroom No. 3. If the Status Report is filed prior to the hearing date, the hearing will automatically be canc)~d~~ ..//II/FIIt Ge°r~e 't~ff~' l~'J' ~ * Nmnc of Decedent: STATUS REPORT UNDER RIFLE 6.12. Date of Death: o~ - ~2 - ~ v~ z~ WillNo.: Adm~n. No.: .l~ · .?~ - c'. ~ 'Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: State whether admin{stration of the estate is complete: Yes ~] No r-] If the auswer is No, state when the personal representative reasonably believes that the adrainistration will be complete: 3. If the answer to No. 1 is Yes, state the following: bo Did the personal representative file a final account with the Court? Yes _ No ~] The separate Orphans' Court No. (if any) for the personal representative's account is: __ c. Did the personal representative state an account informally to the parties in interest? Yes [] No [-] Date: ~''' ~-[ou Co Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the. Orpban~' Court and may be attached to this report. Signature Name O[ Capacity: Address Telephone No. j-~ Personal Representative J--'] Counsel for personal representative