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Home My WebLink About03-03-09 (2)OMMC:INEALTH OF PENNSYLVANIA ~EPARTM~NT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1]1280601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT DORTY DECIE M 5231 WINDSOR BLVD MECHANICSBURG, PA 17055 ACN ASSESSMENT CONTROL NUMBER gold ESTATE INFORMATION: ssly: tss-to-os7s FILE NUMBER: 2109-0202 DECEDENT NAME: CLEVER LEROY N DATE OF PAYMENT: 03/03/2009 POSTMARK DATE: 03/02/2009 COUNTY: CUMBERLAND DATE OF DEATH: 12/23/2008 REV-1162 EX111-961 N0. CD 010962 AMOUNT 09105513 ~ 5221.02 TOTAL AMOUNT PAID: REMARKS: DORTY DECIE M SEAL CHECK#5208 INITIALS: WSZ RECEIVED BY: 5221.02 GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS PENNSYLVANIA INHERITANCE TA INFORMATION NOTICE AND BUREAU OF leorvlouaL TAxes ,. TAXPAYER RESPONSE PO BOX 280601 - " HARRISBURG PA 1]128-0601 RFV-1543 E% %FP !OB-40) ~ `~ iuu9 PIAR -3 AH I1 CLERK OF CUNIE3~TLRND ~ , DECIE M DORTY 5231 WINDSOR BLVD MECHANICSBURG PA 17855-3546 F I L E NO . 21 r" ~c~ ' ~ ~'"~ ACN 09105513 DATE 01-27-2009 " EST. OF LEROY N CLEVER SSN 188-10-0676 DATE OF DEATH 12-23-2008 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS TD: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. PNC BANK NA provitled khe Department with khe information below, which has been used in calculating the If tvpulf eels th eu inf ors ation ie incorrectt vlease obtain written correction frome khe fin racial instikution~./attach a copYf toh thi scform and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of Penn svly ania. Please call O1]) TB]-8327 with questions. COMPLETE PART 1 BELDW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS 0 0 0 0 0 514 0 2 39454 Data 07-30-2003 t accanoanvnt, two 1 e u Account No. mus notice of thi s cppi es Established payment tp the Register of Wills. Make check 2,946.93 payable to "Register of Wills, Agent". Aecounk Bolan<e g X 50 • 0 8 0 NOTE: If tax payments are matle within three Percent Taxable 473.47 1 months of khe tlecedent's date of death. Amount Subject Ym TaX ~ , deduct a 5 percenk discounk on the tax due. X • 1 5 AnY Inheritance Tax due will became tlel inquest TaX Rate 221 • 02 nine months after the date of death. Potential Tax Due ~' TAXPAYER RESPONSE PART 0 The above information and A tax due is correct. of this notice to obtain i , ~ Resit payment to the Register of Wills with two "A•' as cap ntl return this notice to the Registrar of a discount or avoid i a nkerest. or check box suetl i b by the PA Department of Revenue. r CHEC K Wills antl an official s e assessment will ~ ONE rted and tax paid with the Pennsylvania Inheritance Tax re urn BLOCK 9. L e ~ s s t e eskat the t bv bra fil ed rep resent ative ONLY o C. ~ The above inf orna ion is inw rrect and/or debts and deductions were paid. Camel etc PART 2~ and/or PART ~ below. u If indicating a different kax rate, please state e PART ~' 2 relationship to decedent: ..~ TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxahle 4. Amount Subject to Tax 5. Debts and Deductions 6. Ampunt Taxahle 7. Tax Rate 8. Tax Dua OF TAX ON JDINT/TRUST ACCOUNTS 3 X 4 '~ T X ~` DEBTS AND DEDUCTIONS CLAIMED PART DATE PAID PAYEE DESCRIPTION AMOUNT PAID r on Line 5 of Tax Camputatlon) e Under penalkies of perjury. I declare Shat the facts I have reported above are t/r sue, corre~ ~a nd, eQ)mplete to tMhe ba(}~t++of my knowledge and belief. HOME C ~~~) ~//~ O` r :,...: E: uuNnGV DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX AS SESSMEN7 with applicable interest based on information submittatl 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 when the decedent's name was added as a master of convenience. 4. Accounts (inclutling those heltl between husband and wife) the tle w dent put in joint names within one year prior to death are fully taxable. 5. Accounts established iointly betty aen husbantl and wife more than one year prior to death are not Taxable. 6. Accounts held by a decedent "in iru st far" anokher or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the inf ormatipn and computation in the notice are correct antl tletluctions are noY being cl aimetl, place an "X" in Block A pf Part 1 of the '•Tax paver Response" section. Sign two copies and submik them with a check for the amount of tax to the register of wills of the county indicatetl. The PA pepartm ent of Revenue will issue an official assessm ank (Form REV-1548 EX) upon ra ceipt of the return from the register of wills. 2. BLOCK B - If the asset specifietl on this notice has been or will be reportetl antl Tax paitl with the Pennsylvania Inheritance Tax Return filed by the estate's representative, place an "X" in Block B of Park 1 of the "Taxpayer Response" section. Sign one copy and return to the register of wills of the county indicatetl. 3. BLOCK C - If the notice information is incorrect and/or tletluctions are being claim etl, check Block C antl compleke Parts 2 antl 3 according to the inskructi ons below. Sign two cppies and submit them with your check for the amount of tax payable to the register of wills of the county indicatetl. The PA pepartment of Revenue will issue an official assessmenk (Form REV-1548 EX) upon receipt of the return from the register of wills. LINE TAX RETURN - PART 2 - TAX COMPUTATION 1. Enter the date the account originally was establishetl or titled in the manner existing at tlate of tleath. NOTE: Far a decedent who tlied of ter l2/12/82, accounts the decetlent put in joint names within one year of death are fully taxable. However, there is an exclusion not to ex ceetl 53,000 par transferee, regartlless pf The value of the account or the number of accounts held. If a double asterisk (rr) appears before your first nave in the atltlress portion of this notice, the S3,OOp ex clusipn was tleductetl from the account balance as reportetl by the financial institution. 2. Enter the total balance of the account inclutling interest accrued to The date of death. 3. The percentage of the account kh ak is taxable to each survivor is determined as follows: A. The percentage taxable of joint assets establishetl more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BV TOTAL NUMBER OF JOINT OWNERS MULTIPLIED BY 100 = PERCENT TAXABLE SURVIVING JOINT OWNERS Example: A joink asset registered in the nave of the decedent and two other persons: 1 DIVIDED BY 3 (JOINT OWNERS) OIV IDEO BY 2 (SURVIVORS) _ .167 X 100 = 16.] pe rcenk (TAXABLE TO EACH SURVIVOR) B. The pe rcenkaee taxable for assets createtl within one year of the decedent's tleath or accounts owned by the decetlent buk heltl in trust for anokher intlivitlual(s) (trust beneficiaries): 1 DIVIDED BV TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registe retl in the name of the decedent antl two other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS] _ .50 X 100 = 5D percent (TAXABLE FOR EACH SURVIVOR) 4. The an ount subject to tax (Line 4) is dete rninetl by nultiplyin9 the account balance (Line 2) by the percent taxable (Line 3). 5. Enter the total of the tlebts antl detluctions listed in Part 3. 6. The amount taxable (Line 6) is tlet ermined by subtracting the tlebts and tleductions (Line 5) from The amount subject ko tax (Line 4). 7. Enter the appropriate tax rate (Line ]) as deterninetl below. Date of Death Spouse Lineal Si613ng Collateral 07/01/94 tp 12/31/94 3 pe reent 6 percent 15 percent 15 pe reent 01/01/95 to 06/30/00 0 percent 6 percent 15 percent 15 pa rcent 07/01/00 rThe tax rat to present e inpmsed on the 0 percent net value of trans 4.5 pa rcent x fers from a tlec d 12 percent 15 percent death tp or for The use of a natural parent, an adoptive parentaor acstepparent aof the achild isu0gpe rcent. The lineal class of heirs includes grantlpa rents, parents, chiltlren and other lineal descen tlent s. "Children" includes natural children whether or not they have been adopted by others, adopketl chiltlren antl step children. "Lineal tlescentlents" includes all chiltlren of the natural parents antl their tlescentlenis, whath er or not they have been adopt etl by okhe rs; atlopted descendents antl their tlescendants; and step-tlescendants. "Siblings" are tlef fined as in tlivitluals who have at le ask one parent in common with the tlecatlent, whether by bl ootl or adoption. The Collateral class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts antl tletluctions are determinetl as follows: A. You are legally responsible for pays ent, or the estate subject ko atlmini st ration by a personal rep resent alive is insgff fits ent to pay the detluctible items. B. You actually paitl the debts after the death pf the decedent antl can furnish proof of payment. C. Debts being cl aim etl musk be iteniz ed fully in Part 3. If atltliti onal space is neetletl, use 8 1/2" x 11" sheet of paper. Prp of of pavm ent may be requesietl by the PA Oepartm enk of Revenue. r °` i4 •1 ,. r ti., ~4a r;; ~^A Ei {: T ~'a r ~~ ~ 0. y O ~Q Q ~ N M uN-, `.L e \ ti `~` ~ ~ r \"' ~ \ V ~~•~ ~' \ .~> -J ~ `~ R \ ~ ~ ~v q, y V ~ ~ > \~ ~ A ~ ~N CS . o F;' '~J ~ ~ ~ 1 ~ ' _J ~`_.J