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Home My WebLink About03-02-09PENNSYLVANIA INHERITANCE T INFORMATION NOTICE BUREAU GF INDIVIDUAL TAXES AND PU BOX 280601 TAXPAYER RESPONSE HARRISBURG PA 1]128-0601 YIL4.V11.~I'~• 1YIt1. REV -ISG3 E% KV <OE-O B) FILE N0. 21 -~~ ~ ~~~~ ACN 09109251 DATE 02-19-2009 2009 MAR-2 AM Ii' EST. OF WILLIAM H WITHEROW SSN 207-22-2124 CLERK Of DATE OF DEATH 11-D6-2008 ORpPHA~~It,~S COURT COUNTY CUMBERLAND CU~9B~R{ AND CO., REMIT PAYMENT AND FORMS T0: JOYCE E WITHEROW REGISTER OF WILLS 212 HILLTOP RD CUMBERLAND CD COURT HOUSE BOILING SPRINGS PA 17007 CARLISLE, PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. WACH OV IA BK NA provided the Oepa rtnenk with the infprnation below, which has been used in calculating the pokential tax due. Records intlicate thak at the tleath of the above-non etl decetleM, you were a ioint owner/benef ici arv of this accounk. If You feel the inf ornakion is incorrect, please obk ain written correction fron the financial institution, attach a cogv to this torn and return it ko the above atltlress. This account is taxable in accortlance with the Inheritance Tax laws of the Commonwealth of PnnnsYlvani a. Pleasz call CT1]) ]a]-832] wish questions. COMPLETE PART 1 BELOW ^ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 1100504067176 Date 04-29-1992 Ta ensure groper cretlit to the account, two Estab115hatl cosies of this notice must accompam payment to the Register of Wills. Make check Account Balance $ 493.73 payable to "Register of Wills. Agent". Pe rc ant Taxahla X 50.000 NOTE: If tax gave cots era natle within three Amount Subject to Tax $ 246.87 nonkhs of the tlecetlent's tlate of death, ~( 1 Fj detluck a 5 percent discount on the tax tlue. Tax Rate Anv Inheritance Tax tlue will becone delinquent Potential Tax Due $ 37.03 nine months after the date of tleath. PART IATI'AiCR RCJt"YRJC ~ ~~ 8 B B A. ^ The above inf tiro akion antl tax due is correct. Remit gavnent to the Register of Wills with two cppies of this notice to obtain a discount or avoid interest, or check box "A'• and return this notice to the Register of r C HEC K Wills antl an official assessnenk will be issued by the PA Daoarkment of Revenue. I ONE L BL DCK B. ~ Tha above asset has been or will be reported and kax paid with khe Pennsylvania Inheritance Tax return ONL Y to be fil etl by the eskate retire sent ative. C. The above inf orna ion is incorrect and/or debts and deductions were paid. Complete PART 2~ and/or PART ~ below. PART If Indicating a differenk tax rake, please stake ~" ii " " u ~i,~l~i ~q`rp 4 d~7: f ~ 6§ relationship to decedent: a s ~~ ® i TAX R ETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS ° ~R ~:~pa ~N~i ~ ra v~ a ,~~fr~ a ~~ ~u ~~w ~ LINE 1. Date Established 1 `~~ ~@ ~~U~~~~ E~~, {~~~~~~~~,~~~ ti~~~ 2 . Account Balance 2 $ y , a ~"' ~ @ 8 8 G Ydi qg~ iY`~ ~J 4~f ~ E)P ~ ~ if}~ I~ ~~l ~ ~F ~ ~ ~' ~~ j ~~ X u, ry ~ ~ 94~~t¢ 1?}'~ U" ~i "~'~ ~"~ ~ ~~ ~ ~~~~~ 3 . Percent Taxable 3 ' 4 . Amount Subject to Tax 4 $ A G'p4q~gl f ~q s% 6. a~e ~B ~n ¢ ~~ ~~ ae ~ 1 h. I 5 . Debts end Daduction5 5 a e ~ ~ . $ a ¢ 6 . Amount Taxable 6 e X ~ (~ ~ a a as ~ ~a 7 . Tax Rate 7 ~ ~a $ q B 8 . Tax Due e ~ DEBTS AND DEDUCTIONS CLAIMED PART ^3 DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties of periury. I declare that the facts I have reported above are true, correct and complete to th¢ ~b6est of mY knowledge and elief. HOME C ~ ) ~- _ 6 ~~~~ _ C' _' WORK~n., 1 I~-e~t ~ ,l 1-70 C/ 0 ~~._ nu[v uuumvm eT GENERAL INFORMATION 1. FAI WRE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest basetl on inf orm atl on submitted by the financial institution. 2. Inheritance Tax becomes delinquent nine months after the decetlent's date of tleath. 3. A joins account is taxable even when the tlecedenk's name was addetl as a matter of convenience. 4. Accounts (including these held between husbantl and wife) the tlecedent put in joint names within one veer prior to ~^~ tleath are fully taxable. (~ Accounts establishetl jointly between husbantl and wife more than one year prior to tleath are not taxable. 6. Accounts held by a tlecetlent "in trust for" another or others are fully Taxable. REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE 1. BLOCK A - If The information antl computation in the notice are correct antl tleducti ons are net being claimed, place a "X" in Block A of Part 1 of the "Tax vat/ er Response" section. Sign two copies and submit them with a check for the amount of tax to the register of wills of the county intlicaked. The PA Oepa rtment of Revenue will issue an offset al assessment (Form REV-1548 EX) upon receipk of the return from the register of wills. 2. BLOCK B - If the asset specified on Yhis notice has been or will be reported and tax paid wikh the Pennsylvania Inheritance Tax Return filetl by the eskate's representative, place an "X" in Block B of Part 1 of the "Taxpav er Re spanse" section. Sign one copy antl return to the register of wills of the county intlicated. 3. BLOCK C - If the notice information is incorrect antl/or deductions are being claimed, check Block C and complete Parts 2 antl 3 acco rtling to the instructions below. Sign two conies antl submit then with your check for the an punt of tax payable to the resister of wills of the county indi catetl. The PA Oepa rtment of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return tram the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was establishetl or titletl in the manner existing ak tlate of tleath. NOTE: For a tlecedent who died after l2/12/82, accounts The tlecetlent puk in joint non es within one year of death a f idly taxable. However, there is an exclusion not to exceetl S3,p00 per transferee, regartlless of the value eof the account or the number of accounts held. If a tlouble asterisk (kR) appears before your first name in the atltlress portion of this notice, the 03.000 exclusion was tletluctetl from the account balance as reportetl by the financial institution. 2. Enter the total balance of the account including interest accrued Yo the date of death. 3. The percentage of the account that is taxable to each survivor is determined as follows: A. The ve rcenkage taxable of joint assets establishetl more than one year prior to the decetlent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BY 100 = PERCENT TAXABLE JOINT DWN ERS SURVIVING JOINT OWNERS Example: A joint asset registeretl in the name of the tlecedent antl two other persons: 1 DIVIDED BV 3 (JOINT OWNERS) OIV IDED BV 2 (SURVIVORS) _ .16] X 180 = 16.] percent (TAXABLE TO EACH SURVIVOR) B. The percentage taxable for assets created within one year of The tlecetlent's tleath or accounts ownetl by the tlecetlent but held in Trust for another intlivitlual (s) (trust benaf iciaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE pJNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the tlecetlent and two other persons and establishetl within one year of tleath by the tlecetlent. 1 pIVI0E0 BV 2 (SURVIVORS) _ .50 X 1D0 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. Tha amount subject to tax (Line 4) is determined by multiplying the account balance (Line 2) by the percent taxable (Line 3). 5. Enter the total of the tlebts antl tletluctions li stetl in Part 3. 6. The an punt taxable (Line 6) is date rninetl by subt racking the tlebts antl tletluctions (Line 5) from the amount subject to tax (Line 4). 7. EM er the appropriate tax rate (Line 7) as tleterminetl below. -ate of Daath Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3 percent 6 pa rcent 15 percent 15 pe reent 01/01/95 to 06/30/00 0 percent 6 percent 15 percent 15 pe reent 07/01/00 to present 0 percent 4.5 percent ~ 12 percent 15 percent -~~° -^ _ - ~~+ ~ ~• _ •~_~ ~e+ _ ~~ eceasea cn11a [1 Years pr age or younger at tleath to or for the use of a natural parent, an atlopkive parenk or a stevpa rent of the child is D pe rCant. The lineal class of heirs inclutles grantlparents, parents, chil tlren antl other lineal tlescentlent s. •'Chiltlren" inclutles natural children whether or not Cher have been adovtetl by others, atlopt ed children antl stet/ children. ''Lineal descendents" inclutles all chiltl ran of the natural parents antl their descendents, whether or not they have been atlopted by others; adovtetl tlescentlants and their tlescentlants; and step-tlescentlants. "Siblings" era def inetl as indivitluals who have at least one varent in common wikh the tlecetlent, whether br bl ootl or adovtion. The Collateral class of heirs inclutles all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable tlebts and deductions are tleterminetl as follows: A. You are legally resvonsible for pave enk, or The eskate subject to atlminist rats on by a personal representative is insufficient to pay the tletluckible item s. B. You actually paitl the tlebts after the death of the tlecetlent antl can furnish proof of payment. C. Debts being claimed must be itemizetl fully in Part 3. If atltliti onal svace is nestled, use 8 1/2" x 11" sheer of paper. Proof of pavm ant may be requested by the PA Department of Revenue. ~± ,a a g, ~ ~~~ ~~ ua ~i r o 0 r r i 3 ~ ooa `m ¢ m t as 3 0~ m=c O N O ~ N ¢] ~~ ~~ ;..~ ~~~; i ~:~ ,.; ;r .:.., ~::~ ~ ~~... .,..,