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HomeMy WebLinkAbout03-10-09 3-9-2009 Register of Wills Cumberland County Court House Carlisle, Pa. 17013 Re: Est. of Hertha Henson SSN 352-30-0576 Date of Death: 12-10-2008 County: Cumberland Account: Checking To whom it may concern: File No: 21 08-1242 E~1: 091 l 0769 ~~ In reference to the "Pa Inheritance Tax Information Notice & Tax Response" File # 21-08-1242, the information requested is incorrect and debts and deductions were paid 12-18-2008. Attached you will find all supporting documentation and copies of bank information for your clarification. This information does not fit on your forms. Statement balance as of 12/8/2008 $1,393.46 Commerce Bank Outstanding checl~s paid prior to death Not cashed until after death ._... ..cv ~_ _ 7.7 " i Check # 3064 written 11/15/08 ' 1 ' =_`~' ~, t -=~ ' Cashed 12/11/08 $ 25.00 ' ~ ° ` Check #3072 written 12/01/08 ` _= ~ ~ -:-, ,~, _ Cashed 12/10/08 285.00 _ C~== _ , = ;~ Check #3073 written 12/07/08 r -~- ' ^~' ~' , Cashed 12/09/08 89.40 n, Check #3074 written 12/08/08 Cashed 12/10/08 126.00 Check #3075 written 12/09/08 Cashed 12/11/08 56.94 Total check amt. written prior to 12/10/08 $582.34 Bal. after 12/ 11 /08 in checkbook $ 811.12 '/~ subject to inheritance tax as of 12/18/08 $405.56 Schedule E show this amount filed as of 12/18/08 (One joint owner) $405.56 All supporting material needed is attached. Please respond promptly to clear up this matter. Sincerely, L ~ `G~ Monika M. Post Daughter of deceased individual 4430 Packard Lane Camp Hiil, Fa. 17011 Telephone: 217-731-6778 Attached: Supporting documentation requested CC: File/Estate File PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES AND F I L E ao BDx 2BO6o1 TAXPAYER RESPONSE ACN HARRISBURG PA 17128-0601 REV-1543 EX aFP (OB-d8) DATE EST. OF HERTHA HENSON SSN 352-30-9576 DATE OF DEATH 12-10-2008 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 N0. 21 08-1242 09110769 02-26-2009 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. COMMERCE BANK HARRISBURG NA provided the Department with the information below, which has been used in calculating the Potential tax due. Records indicate that at the death of the ab - ove named decedent, you were a joint owner/beneficiary of this account. If you feel the information is incorrect, please obtain written correction from the fina i l i and return it to the above address. P nc a nstitution, attach a copy to this form This account is taxable in accordance with the Inheritance Tax laws of th C ennsylvania. Please call :717) 78 e ommonwealth of 7-8327 with questio~~s. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 32081879 Date 03-05-1998 To ensure Proper credit to the account, two Established copies of this notice must accompany Account Balance $ 893 07 Payment to the Register of Wills. Make check Percent Taxable payable to "Register of Wills, Agent". X 50.000 Amount Subject t0 Tax $ 446.54 NOTE: If tax payments are made within three TaX Rate months of the decedent's date of death, X 15 deduct a 5 percent discount on the tax due. Potential Tax Due $ 66.9$ Any Inheritance Tax due will become delinquent nine months after the date of death. P~r 1 TAXPAYER RESPONSE FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT A. ~ The above information and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or check box "A" and return this notice to the Register of C 0 N E ~ Wills and an official assessment will be issued by the PA Department of Revenue. B L 0 C K 0 N L Y B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax retu to be filed by the estate representative. rn C. The above informs ion is incorrect and/or debts and deductions omplete PART 2~ and/o PART 3 were paid. r LJ below. rnKl ar inaacating a olfferent tax rate, p ease state relationship to decedent: ~ tt ~'P.f(^ TAX RETURN - COMPUTATION OF TAX ON JOINT TRUST ACCOUNTS i rur i 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due aFFICIAL USE ONLY ~ AAF PA DEPARTMENT OF REVENUE i PAD _ I 2 3 4 5 6 7 8 rwKl DATE PAID PAYEE DEBTS AND DEDUCTIONS CLAIMED / • c~ DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) g Under penalties of perjury, I declare that the facts I have reported above are true, correct a d complete to the best ~, Imy k a~wledge and belief. HOME C / j / ~ 7~ ~- lp ~ ~~ ~/9/~ i ~"~ WORK C ~ TAXPAYER SIGNATURE TELEPHONE NUMBER DATE MONIKA M POST 4430 PACKARD LN CAMP HILL PA 17011 8 $ GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT 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 when the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) the decedent put in joint names within one year prior to death are fully taxable. 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 fully taxable. REPORTING INSTRUCTIONS - PART 1 - 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 them with a 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 CForm 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 estate's representative, place an "X" in Block B of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the register of wills of the county indicated. 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 them 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 CForm 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 who died after 12/12/82, accounts the decedent put in joint names within one year of death are fully taxable. However, there is an exclusion not to exceed S3,000 per transferee, regardless of the value of the account or the number of accounts held. If a double asterisk C^^) appears before your first name in the address portion of this notice, the 53,000 exclusion was 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 percentage of the account that is taxable to each survivor is determined as follows: A. The percentage taxable of joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BY 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A .joint asset registered in the name of the decedent and two other Dersons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TO EACH SURVIVOR) B. The percentage 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): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS 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 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The 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 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 (Line 7) as determined below. The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent. The lineal class of heirs includes grandparents, Darents, children and other lineal descendents. "Children" includes natural children whether or not they have been 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 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 are legally 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 the 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 8 1/2" x 11" sheet of paper. Proof of payment may be requested by the PA Department of Revenue. `` TAXPAYER ASSISTANCE IF YOU NEED FURTHER INFDRMATIDN DR ASSISTANCE, CONTACT ANY REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE OR THE BUREAU DF INDIVIDUAL TAXES, AT C7I7? 787-8327. SERVICES FDR TAXPAYERS WITH SPECjAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020. ~~ Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3 percent 6 percent 15 percent 15 percent 01/01/95 to 06/30/00 0 percent 6 percent 15 percent 15 percent 07/01/00 to present 0 percent 4.5 percent * 12 percent 15 percent Commerce ~~Bank 0184021NY1N00000223 HERTHA HENSON MONIKA P03T 1200 CARLISLE RD CAMP HILL PA 17011 Commerce Bank/Harrisburg N.A. P.O BOX 4999 Harrisburg, Pennsylvania 17111-0999 1-888-937-0004 Wi'r~e hen 7 days a week, 24 hours a day at 1-888-937-OOp4, Statement Balance as of 12/08/08 Pius 1 Deposits and Other Credits :Less 5 Checkrand~OtherDebits Statement Balance as of 01108/08 Transactions By Date Date Description 12108108. AC-UGI UTILITIES -IJTIL PMT' CK-000000004003073 12/10108 CHECK # 3074 12110!08.'; CHECK # 3072 r 50 PLUS CHECKING 0032081879 61,393.48 30.11 :5582.34 ; '6811.23 Debit Credit Balance 588.40 51,304.06' 5128.00 51,178.00 6285.00 6893' D6 12/11/08 CHECK # 3084 S25.00 5888.08 12/U/08 >CHECK#3075 650.94 5811:12 01/08/09 INTEREST PAYMENT ~ __ _ 50.11 6811.23 Number Date Amount Number Date Amount Number Date Amount .9064 1Z/19 525.00 3073 12109 689~t0 E 3075 12!11 S58'.94 3072' 12/10 5285.00 3074 12/10 5126.00 Items denoted with an "E" are electronic entries and wilt not have a check image. Interest Summary Beginning Interest Rate ', Number of pays in this Stafet Interest Earned this Statemer Annual Percentage Yieid Earn Interest Paid Year o Date ~ertt Period Period o.15x 31 50.11 0.18X 50.11 013 Cycle NOTE: SEE REVERSE SIDE FOR IMPORTANT INFORMATION Page 1 of 2 _ mbar FDIC Page 1 of 1 <~•~,~`><~'>.\fl1`/~`l< l< !. /. . >. >. !< 1. >1'!~1>. '>,1`>.1l< 1.\`»!r\`l. /~ - - HERTHA HEN50N ~~ ~ ~.'%~: `/,\l ~\/l'/~`~~•',~~, / \l~a;~,,>>;~; h f` ;,~','~l `~~f<~a64 1200 CARLISI.~ FiD. 717-751-444$ \~~\~,/l,'~/~\,/~\~,'<~~` ~l`, l~,\.~, `\~~ :'~/`.,~~ ~~~f\\~i~•\, / . tAAMP HILL, PA }7011 ~, ;'/~~~~`~'~; ~`~' ~: Da~e~ `~ cJ' ~; ~o-isusia Pay tat e ,'; '' \; ~, ~ ~`.,;: ~~ ; • . ..~ .. , ~ ~ \ . ,~: ;.,- .,' , /, .,~ , Order of ~ ~ - ` '` ' ' , $ ~ {' ' pp,, ' ,'• . a.yR]/j~/' it Mo~/l Corrwi!rli/r+~B/~nxs.. ,'~ ~ /~~ ~ ~'. `'~ j ,: / .~ j ',; . ~ , ~lf \\ ~ • \ ~ `~ . , ~ . \ , ,, ` , For ` '~• \~: /.~.'a'~~' ~~'~ : '~.~`,~';'l;~'i, `r ~~~~ ~`~'''~ ~/' ~ '- ~:03 130 L8ti6~~ {] 3 ~08\i8?~ 9~' ,3Ci64 ~+'appC7O0 X500.+' , . - ~. . .. V - _~ ~ O ~ ~ ~ ~~ j~~ls{'~ ~ o M 3 ~~~~~ G ~ ---- _- r -- --- ~ 7~ •'"""--~•-~~-~~~.,r~ ~ii~t,nrr.wvY tilliVUIII: ~fLJ.VV Late rresented:l2-11-2008 http://mt101 afscvvip.yesbank.com/scripts/afs/afsweb/AfsWeb.dll?Process?_application=eVi... 3/3/2009 Page 1 of 1 , . , ' HERTHA HENSON~.~`• •. ~ .•.. .: • r ~ . •. - ..•. . ~. ~ , ' ' •3072: , . 1200 cnRUStP RD. 717-7s1-iM8• • - . : ' . ... ' ~ • CAI~:P Hru, t'A 1701 i ~ . i~..r~ - ' ~ : ' ' ~ sa-rau~r~ .. Date • ' r . .. . . :.':i ~ . : _ ~ rz CO/t'!/?7 @ /~C '' ' ' ~ • ~ • .. - @ • L! , K' .. 0113r S , D _ / ~7nR ~Ikrw/eiY Mou7Connen' y , •. / ~ . '~'~`.' ~ ' ' ' ' ~ V .. , .. . . • For_ _ ~r ... ... . • r ~ ~•A ~:O 3 L 30 L84 6~: 0 3 2D8 3~8 ? .~ ,.: 9n' 30 7 ~ ~~'00000 i?8 5pp +' w~~ ~. •ri a .4.~ Mt Vtt- Mt. ~~ 1Y ~u t't ~-~• ~ . . ~, http://mt101 afscvvip.yesbank.com/scripts/afs/afsweb/AfsWeb.dll?Process?_application=eVi... 3/3/2009 r+ccuun~:~LUaia~y ~necx~F:ju7Z Amoutlt:$285.00 DatePresented:l2-10-2008 HERTHA HENSON MONIKA POST 1200 CARLISLE RD CAMP HILL PA 17011 STATEMENT DATE 01/08/09 003208187 4 *** CHECKING *** 50 PLUS CHECKING •• CYCLE-013 ACCOUNT NUMBER 0032081879 BEGINNING RATE 0.15000 PREVIOUS STATEMENT BALANCE AS OF 12/08/08 ........... PLUS 1 DEPOSITS AND OTHER CREDITS ~~ " " " " " ' 1,393.46 LESS 5 CHECKS AND OTHER DEBITS ~~~~~~~ " " ' .11 CURRENT STATEMENT BALANCE AS OF 01/08/09 ........ 582.34 NUMBER OF DAYS IN THIS STATEMENT PERIOD 31 ~' " " " " 811.23 *** CHECK TRANSACTIONS *** SERIAL DATE ~ AMOUNT SERIAL DATE 3064 12/11 25.00 3074 12/10 AMOUNT 3072* 12/10 285.00 3075 12/11 126.00 3073 12/09 gg,40 56.94 *** CHECKING ACCOUNT TRANSACTIONS ----------'-- *** DATE DESCRIPTION DEBITS 12/09 AC-UGI UTILITIES -UTZL PMT CREDITS CK-00003073 89.40 01/08 INTEREST PAYMENT ~=- .11 --------------------------------------------- *** *** BALANCE BY DATE --------'--'------------------ 12/08 1,393.46 12/09 1,304.06 12/10 01/08 811.23 893.06 12/11 811.12 PAYER FEDERAL ID NUMBER 23-2324730 INTEREST PAID YEAR TO DATE .11 ------------------------ *** INTEREST EARNED THIS STATEMENT PERIOD *** DAYS IN PERIOD .................... INTEREST EARNED " " ' 31 ANNUAL PERCENTAGE YIELD EARNED (APY).... 0.16$ ----------------------------------- ~ga~.k /~.! .w~s~/ Page 1 of 1 17Rl~ZJA~r,~,'aqrJ.~.a~11?.t~hj~t'7w?3'7'~'X:e. ~ HERTHA HENSON ~ 3074 t2oo CARUStF rtn. rtr.7s~-sari p. CMAP HILL, PA t>fl~ t ~ Date 'D ~ ~ so-ia~r~~a _ 12 Ordr r of ~ e'0 $ ~~~ Commerce ollars 8 Bank .~,.,«~.sMo~~~~~ ~ /~~ 7-Iii-a7T•000~ , Fore v' '/7 - 3~' 0 9---....-------..-.-- .. _..-i. ~.~ 3 ~ 30 18 4 6~. D 3 2Q8 L8 ? 911' 30 ? ~.. ,x'00000 L 2600~~' ~ ' ~' I ~ q__ ~ it 3 M ~ PO ~91~e~i 1 ~ s g 3 3 ~ 7 ~ F ~ z ~ o $ e e ~ ~ a0A917 o~- •oosi n r C pp * ~Pit83~ C il lQ] •~ ~tz~pe 1~Jl ~f"t~tii ~~0gs6~8 ~• .. n r ~ ~ ai .a ssCt-oss ar S~ aue-~sRx ~ ~ ~ _ - r's~~rr3_' ~~v ~ ~ r 1 r ~"~ a°~;~ °a~~ I ...~ -~ y 1 :s ;~. ~ ..a _ ~ ~~ ~ 1 _ ~ ~ ..Z ~ ~i~ ~ IC _~ ~ ``~~ ~. ~ 1-. I Account:32081879 Check#:3074 Amount:$126.00 Date Presented:l2-10-2008 ~~ http://mt101 afscwip.yesbank.com/scripts/afs/afsweb/AfsWeb.dll?Process?_application=eVi... 3/3/2009 Page 1 of 1 ~ HERTHA HENSON - . .. . ~~ . •~' , ~ ~:~ ~ :~... ~~ •'. ~;•~.~ ~,~•J•'• • ~, ~ r ' • ~ 3075 i200 CARLISLE RD. ~iT ~si-aaae ~ ~ ~ - .. .: ' : '•, ;CAMP,HILL, PA • i70ii' . '. . . . •'.. . • 68-1e4/'S1I ~. • ,~ ~ ~ ~ , . Dollars .'•B'•:...:~::~ . ; .;. , F i:D 3 i 3018 ~.6~ '~0 3 ' .';aOB ~i8 7~. .9~i` 3D,7 5 • :-•''00 ~ ~ ' ~ .. .. , • . 0 000 ~5 6 9 ~:~,,• •, ' r _ T - . _ .. .. .~ 1 ~ -1~T~-i~50E?QG~'i'8c^~7_ ~ TD _ - . _ - - - . 1~'O S F53•" PD SAN}: --.~__ - - 1~/11/20U9 _ _ ;; - -: I _--_ `. - ~ '- -~ FOR DEPOSIT Or~1L1' - PPL ELECTRIC UTILITIES Z-334 Z33 - x685076004 E~l~s_ (~i gr~~~~~a OrJ Q686076©04 15963 0z3 Qz3 ~:~ 615 S~£!'=+'~1S'- q7~ . ~ ?~5-@I5 .. - fr1.ZC~Q$ <J Account:32081R79 ChP~titt•zms e..,,.......ccc ~. ~.___ „ - -----~--••••W~~..» Laic rtvsccllea:lL-11-LUU2S .~ http://mt101 afscvvip.yesbank.com/scripts/afs/afsweb/AfsWeb.dll?Process?_application=eVi... 3/3/2009 ~'. -1508 EX+ (6-98) R ~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Hertha A. Henson SCHEDULE E CASH, BANK DEPOSITS, ~ MISC. PERSONAL PROPERTY FILE NUMBER 21-08-1242 include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. to more space Is needed, insert additional sheets of the same size) RECEIPT FOR PAYMENT GLENDA FARNER STRASBAUGH Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17613 HENSON HERTHA ALINE Receipt Date: 12/18/2008 Receipt Time: 09:56:47 Receipt No.: 1055116 Estate File No.: 2008-01242 Paid By Remarks: MONIKA POST JN ------------------------ Receipt DistributioY ------ ------------------ r Fee/Tax Description Payment Amount Pa ee Name INH TAX RETURN 15.00 CUMBERLAND COUNTY GENERAL FUN ---------------- Check# 1362 ` $15.00 Total Received......... $15.00 4 .• COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE REV-1162 EX(11-96) BUREAU OF INDIVIDUAL TAXES DEPT~280607 HARRISBURG, PA 17128-0601 , PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 010654 POST MONIKA MARIANNE - 4430 PACKARD LANE CAMP HILL, PA 1701 1 ACN ASSESSMENT AMOUNT CONTROL _____--_ ,ola NUMBER r ESTATE INFORMATION: ssN: ` 352-30-9576 FILE NUMBER: 2108-1242 DECEDENT NAME: HENSON HERTHA,ALINE DATE OF PAYMENT: POSTMARK DATE: 1 2/ 1 8/2008 12/18/2008 couNTY: CUMBERLAND DATE OF DEATH; 1 2/ 1 0/2008 101 ~ S 182.59 TOTAL AMOUNT PAID: S 182.59 REMARKS: CHECK# 1361 INITIALS: JN SEAL _ RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS :' TAXPAYER ~~~