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HomeMy WebLinkAbout02-1083k ~. c rn ti o ~~~ ~b x ~a ~aa cs". ~ .n N u •--~ . _, cV .C u J_ t~~ ~ ' a ~~~ i`a _c~, ,,.,, ~~ i ~:~ t~+ a ~ !'~ .,.., COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INFORMATION N OT I C E BUREAU OF INDIVIDUAL TA;{ES FILE NO. 21 '~p~~/C/~~ DEPT. 280b01 A N D HARRISBURG, PA 171za-obol TAXPAYER RESPONSE ACN 02148138 REV-1545 E% ~FP (09-00) DATE 11-22-`1002 TYPE OF ACCOUNT EST. OF EFFIE A HARTER ^ snviNGs S . S . NO . 184-09-2031 ®CHECKING __ ~ DATE OF DEATH 08-23-2002 ~ TRUST COUNTY CUMBERLAND ~ CERTIF. PEGGY HARTER REMIT PAYMENT AND FORMS T0: 1288 BRANDY' RD REGISTER OF WILLS MECHANICSBURG PA 17055 CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 MEMBERS 1ST FEDERAL CREDIT UNI has provided the Department with the information listed below 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 owner/beneficiary of this account. If you feel this information is incorrect, please obtain written 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 may be answered by calling (717) 787-ri32i. COMPLETE PART 1 BELOW ~ ~ ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 1936611 Date 01-14-1985 To insure proper credit to your account, twc Established (2l copies of this notice must accompany your Account Balance 4,451.91 Payment to the Register of Nills. Make check Percent Taxable payable to: ^Register of Wills, Agent^. X 50.000 Amount Subject to Tax 2, 225.96 NOTE: If tax payments are made within three (3) months of the decedent's date of death, TaX Rate x .045 you may deduct a 5% discount of the tax due. Potential Tax Due 100.17 Any inheritance tax due will become delinquent nine (97 months after the date of death. PART TAXPAYER RESPONSE .............................. . 0 ........................................................_................................................................................................,..........,.......................:.,....................................._ _ _ .. ,... A. ~ The above information and tax due is correct. 1. You nay choose to remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or you nay check box "A^ and return this notice to the Register of 0 N E Wills and an official assessment will be issued by the PA Department of Revenue. B L 0 CK ~ g, ~ The above asset has been or will be reported and tax 0 N L Y paid with the Pennsylvania Inheritance Tax return tc be filed by the decedent's representative. C. ~ The above information is incorrect and/or debts and deductions ware paid by you. You must complete PART 2^ and/or PART 3^ below. PART If you indicate a different tax rate your ""'=`"`° °°°° Please state :::::~::::::::::s::::::: 2 relationship to decedent: TAX 4STU4N - COMPUTATION OF TAX ON .iOINT/TRUST ACCOUNTS • ~~~~••.• ~••••~•`~' LINE 1. Date Established 1 • `~~€z 2. Account Balance p 3. Percent Taxable 3 X '° ~'? 4. Amount Subject to Tax 4 ' ''E 5. Debts and Deductions 5 - •° "'' 6. Amount Taxable 6 ~•_ 7. Tax Rate 7 ~`;''€` X 8. Tax Due g `'~~9 PART DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) $ Under penalties of perjury, I declare that the facts I have reported above are true, correct and co_ ete to the best of ny nowledge and belief. HOME ('Z 1 ) ~ ,_ ~ ~ k ~, ~ . ~, . WORK ( ) ~ ~. ~ GL TAXPAYER- G TURF TELEPHONE NUMBER AT GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IW AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance tax becomes delinyuent nine months after the decedent's date of death. 3. A joint account is taxable even though the decedent'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 are not taxable. 6. Accounts held by a decedent ^in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are mat being claimed, place an ^X^ in block "A" of Part 1 of the "Taxpayer Respanse^ 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 (Porn REV-1548 EX] upon receipt of the return from the Register of Wills. 2. 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 decedent'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, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block ^C" and complete Parts 2 and 3 according to the instructions below. Sign two copies and submit then with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Farm REV-1548 EX) upon receipt of the return from the Register of Wills. 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 12/12/82: 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 53,800 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (**) appears before your first name in the address portion of this notice, the 53,000 exclusion already has been deducted from the account balance as reported by the financial institution. 2. 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 mare than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7% (TAXABLE FOR EACH SURVIVOR) 8. The percent taxable far 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 NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE OWNERS DR 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 2 (SURVIVORS) _ .50 X 100 = 50% (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax Cline 4) is determined by multiplying the account balance (line 2] by the percent taxable (line 37. 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable Cline 6) is determined by subtracting the debts and deductions (line 5] from the amount subject to tax (line 47. 7. Enter the appropriate tax rate (line 7] as determined below. wThe tax rate imposed on the net value of transfers from a deceased child twenty one years of age ar younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0%. 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, adapted 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 descendants 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 ^Collateral^ class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject tc administration by a personal representative is insufficient to pay the deductible items. B. Yau 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 8 1/2" x 11". Proof of oavment may he requested by the PA Department of Revenue. Date of Deatit Spouses Ci:neal 'Sibling Collateral 07/01/94 to 12/31/94 3% 6% 15% 15% 01/01/95 to 06/30/00 0% 6% 15% 15% 07/01/00 to present 0% 4.5%* 12% 15% COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 71 2 8-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 001910 HARTER PEGGY 1288 BRANDY RD MECHANICSBURG, PA 17055 fold ESTATE INFORMATION: ssN: ian-os-zoai FILE NUMBER: 2102- 1 083 DECEDENT NAME: HARTER EFFIE A DATE OF PAYMENT: 12/03/2002 POSTMARK DATE: 1 2/02/2002 COUNTY: CUMBERLAND DATE OF DEATH: 08/23/2002 ACN ASSESSMENT AMOUNT CONTROL NUMBER 02148138 ~ 5100.17 TOTAL AMOUNT PAID: 5100.17 REMARKS: PEGGY HARTER CHECK#147 INITIALS: AC SEAL RECEIVED BY: MARY C_ I FWIS REGISTER OF WILLS REGISTER OF WILLS ~~~_/G ;5_-; ~- BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT ALLORANCE OR DISALLONANCE OF DEDUCTION, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS PEGGY HARTER `~ 1288 BRANDY RD MECHANICSBURG PA 17055 REY-1548 E% ~FP (81-851 DATE 10-21-2003 ESTATE OF HARTER EFFIE A DATE OF DEATH 08-23-2002 FILE NUMBER 21 02-1083 _ COUNTY CUMBERLAND -'SSN/DC 184-09-2031 ACN 02148138 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS 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 10-21-2003 ESTATE OF HARTER EFFIE A DATE OF DEATH 08-23-2002 COUNTY CUMBERLAND FILE N0. 21 02-1083 S.S/D.C. N0. 184-09-2031 ACN 02148138 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FEDERAL CREDIT UNI ACCOUNT N0. 1938611 TYPE OF ACCOUNT: ( ) SAVINGS (X? CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-14-1985 Account Balance Percent Taxable Amount Subject tai Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 4,451.91 NOTE: X 0.500 2,225.96 .00 2,225.96 X .45 100.17 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 T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID 12-02-2002 C1)001910 .00 100.17 TOTAL TAX CREDIT 100.17 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania 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 24-hour answering service for forws ordering: 1-800-362-2050; services far taxpayers with special hearing and ar speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest net satisfied with the appraisement, allowance, ar disallowance of deductions or assessment of tax [including discount or interest) as shown on this Notice may abject within sixty [607 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 ADMIN- ISTRATIVE CORRECTIONS: 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-Ob01 Phone (717) 787-6505. See page 5 of the booklet ^Instructians for Inheritance Tax Return for a Resident Decedent' (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent CS%) discount of the tax paid is allowed. PENALTY: The 15% 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 would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1l day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on ar after January 1, 1982 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 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER 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. If payment is made after the interest computation date shown an the Notice, additional interest must 6e calculated.