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Home My WebLink About03-18-09S ;. , .. :._, ,;,~ .~ f-~ t'', "~ f ,; P` d; ~ ,, ,,:,. >`y .:L; ?'~ -% r-. ~r. = J ~\ `6 .~ ~~ ~~ ~ ~> v~ ' ~ ~ T~ t ~ ~~ .O ~.\ ~`t \ V 1`~ ~"~ ~ f`\~ ~~ ~~ =~ _ ~d "~~ ~ ~ ~ ~_~ ,:.~ ~l~ ~ ~ ~ ~u y,c~ ~~ ~ ,. ~ ~~ ~ ~~ ~. ~iS ~ZI W + 8 I ~~'~ 60D1 • Y ~} ~ 1 ~.~ 7 ~ ~ •, ~ ` 1 ~ ~ ~ ~~ ~ ~ ~.• \ ~ ~ J t ^ ,^I I .. F , , r_ J' 1J-~ 1,,~„ "' ~~ •r•3 !, i 3,~F 4,,,! i~~••i ilF ~ ri {~~ .r«} 5,,,1 •r3 PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES AN D PD BDx 2ao6Bl rF FILE NO. 21 U~'- U319<P HARRISBURG PA 1nzB-B6B1 1`AX~%CYE1d RESPONSE _ ACN 09110259 REV-1543 EX AFP (OB-OB) _ ~_~I '. DATE 02-24-2009 Z~c~9 ~~,~ ~ 8 ~~~ ~Z. TYPE OF ACCOUNT ~. OF JOHN L KING ^ SAVINGS ~.,` ,~, SSN 524-42-4870 ® CHECKING ,~ j`` ~ +';'` DATE OF DEATH 01-16-2009 ~~t~l~i`~ ~ : f ~ ^ TRUST CC,F ._ _., ~ .~(ff~;' COUNTY CUMBERLAND CERTIF. - ) ~~REMIT PAYMENT AND FORMS T0: MICHELE K HASSINGER 30 COUGAR LN REGISTER OF WILLS NEWVILLE PA 17241-8650 CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PNC BANK NA provided the Department with the information below, which has been used in calculating the potential tax due. Recorcls indicate that at the death of the above-named decedent, you were a Soint owner/beneficiary of this account. If you feel the 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 P~nnsyl•rar,is. Please cal. C?1?1 :~:-827 with questions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 000005140186575 Date 11 - O 1 - 1969 To ensure proper credit to the account, two Established copies of this notice must accompany Account Balance $ 3, 862.13 payment to the Register of Wills. Make check Percent Taxable X payable to "Register of Wills, Agent". Amount Subject to Tax 16.667 $ 6 4 3. 7 0 N07E: If tax payments are made within three Tax Rate X months of the decedent's date of death, . 0 4 5 deduct a 5 percent discount on the tax due. Potential Tax Due $ Any Inheritance Tax due will become delinquent 2 8. 9 7 nine months after the date of death. P^T TAXPAYER RESPONSE 1 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 C C H E C K a discount or avoid interest, or 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 C K B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the estate representative. PART If indicating :a different tax rate, please state relationship to decedent: TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due OF TAX ON JOINT/TRUST ACCOUNTS i z $ 3 X 4 5 - 6 7 X B S OFFICIAL USE t7N~Y ~ AAF PA DEPARTMENT OF REVENUE PAD 1 2 3 4 5 6 7 8 nn: 0 DATE PAID PAYEE DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) S ~ Und penalties of perjury, I declare that the facts I have reported above are true, cor --ea"plete to the st of my knowledge and belief. c ~ ~# ;an d HOME ( 71 - ~ 7 T ~ ' 7~~ -~-(J~-~.~ ~y_,~ , ~~ TAXPAYER SIGNATURE WORK ( ~ ~ ~~ ~ ~y _ ~ j S TELEPHONE NUMBER ~ 3 _ /G ~J DATE C• ~^ The above informs ion is incorrect and/or debts and deductions were paid. - Complete PART 2~ and/or PART 3^ below. 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 taxab e. 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 (Form 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 "T ax paver 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 (Form 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 dea NOTE: fully taxablet wHowever,athere Zis12an8 exclusiont n th to exceed S3 OOOn pert transferee thregardless of ftheavalueeof the account or the number of accounts held. wasadeductedafromlthe(accountebalanceoas reportedsby nthe financialdinstitutionn of this notice, the 53,000 exclusion 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 SURVIVINGBJOINT OWNERS MULTIPLIED BY 100 = PERCENT TAXABLE 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 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 far another individual(s) (trust beneficiaries): 1 DIVIDED BY TOyOjNERSNORBTRUST BENEFICIARIESNT MULTIPLIED BY 100 = PERCENT TAXABLE 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 BV 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 7. Enter the appropriate tax rate (Line 7) as determined below. Spouse Lir.ea'_ Sibling Collateral Date of Death 6 percent 15 percent 15 percent 07/01/94 to 12/31/94 3 percent 01/01/95 to 06/30/00 0 percent 6 percent 15 percent 15 percent 15 percent 07/01/00 to present 0 percent 4.5 percent * 12 percent 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, Parents, children and other lineal descendents. "Children" includes natural children natural parentstand theirbdescendents,bwhethersoranotttheyhhaveebeendadoptedhbvdothersLladoptedsdescendentsnanddtheirldescendantsf the 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 beneficiaDE$TS AND DEDUCTIONS CLAIMED CLAIMED DEDUCTIONS - PART 3 - 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 paymen . C paymentemay bearequested by themPAeDepartment ofrRevenuef additional space is needed, use 8 1/2" x 11" sheet of paper. Proof of TAXPAYER ASSISTANCE IF YOU NEED FURTHER INFORMATIDN OR ASSISTANCE, CONTACT ANY REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE OR THE BUREAU DF INDIVIDUAL TAXES, AT (717) 787-8327. SERVICES FDR TAXPAYERS WITH SPACIAL NEARING AND/OR SPEAKING NEEDS ONLY: 1-80~-447-3020. BUREAU OF INDIVIDUAL TAXES PO BOX 280601 HARRISBURG PA 17128-0601 REV-1543 Ex ~y PENNSYLVANIA INHERITANCE TAX ~ INFORMATION NOTICE AND FILE ' '' - ~~ TAXPAYER RESPONSE ACN _;t::. 8.~~_ ,.', I DATE ~~Qg ~R ~ 8 ~~~ I2~ 54 EST. OF JOHN L KING SSN 524-42-4870 r! F~ ~"~'~' DATE OF DEATH o1-16-2009 .1 _, , ~ d~nHA~"~a"~' ;(~i ~~T COUNTY CUMBERLAND CAROL ~~ ~~`, ~r_~., ~''1 REMIT PAYMENT AND FORMS T0: KING REGISTER OF WILLS 30 COUGAR L.N NEWVILLE PA 17241-8650 CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 N0. 21 ()~ Oz~~ 09110258 02-24-2009 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. PNC BANK 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 above-named decedent, If you feel the information is incorrect, please obtain written correction from the financialainstitution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance,7axtlawseofbthefCommonwealthlofaccount. Pennsylvania. Please call C717) 787-8327 with questions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 000005140186575 Date 11-01-1969 Established To ensure proper credit to the account, two Account Balance copies of this notice must accompany $ 3, 862.13 Payment to the Register of Wills. Make check Percent Taxable X payable to "Register of Wills, Agent". Amount Subject to Tax 16.667 $ 6 4 3. 7 0 NOTE: If tax payments are made within three Tax Rate X months of the decedent's date of death, Potential Tax Due • 00 deduct a 5 percent discount on the tax due. '~ . 0 0 Any Inheritance Tax due will become delinquent PART nine months after the date of death. 10 TAXPAYER RESPONSE FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX A55ES5MENT A• The above f 3n ormation and tax due is correct CHECK . Remit payment to the Register of Wills with two copies of a di th scount or avoid interest, or check box "A" is notice to obtain C 0 N E ~ and return Wills and an official assessment will be i this notice to the Register of B L 0 C K B. [] The ssued by the PA ab Department of Revenue. 0 N L Y to ove asset has been or will be reported and tax paid with be filed b t th y he estate representative. e Pennsylvania Inheritance Tax return PART If indicating a different tax rate, please state relationship to decedent: - TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due OF TAX ON JOINT/TRUST ACCOUNTS 1 2 +~` 3 X 4 5 - 6 +~ 7 X 8 $ 0 OFFICIAL USL ONLY ~ AAF PA DEPARTMENT OF RFYLNUE PAD I 1 2 3 4 5 6 7 8 DEBTS AND DEDUCTIONS CLAIMED Under penaltie TOTAL CEnter on Line 5 of Tax Computation) $ s of perjury, I declare complete to he best of my knowledge that the facts and beli f I have reported above are true, corre t " - -.iYt.r-^~f+ ~ . e . ~ HOME (~1~~ '7 %( c a -7~~~ PAYER SIGNATU WORK (~-- - _ TELEPHONE NUMBER --'~-=~=~~ DATE C• ~~ The above informs ion is incorrect and/or debts and deductions were paid. - Complete PART 2~ and/or PART 3^ below. DATE PAID PAYEE 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 taxab e. 6. Accounts held by a decedent "in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1• BnOBlock AloftPartnloofathen"TaxpayeruResponse" sectioniceSign tworcopiesdanddsubmitsthem withbalcheckafordthelamount of11 tax to the register of wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the register of wills. 2. BLDCK 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. check Block C and complete Parts 2 and 3 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, accor11s9ofotheecountvuindicatedlowThe PAnDepartmentsofnRevenuetwillmissue anuofficialfassessmentu(Form REV-1548bEX)tuo nereceipter of wi 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 deat . NOTE: fully taxablet wHowever,athere ~ s 2 n6 ex lusion n thto ex eed S3 DOOn per transfereethregardless offtheavalueeof the account ar 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 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 Dercentage 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 prioMULTIPLIED BY 100,s aePERCENT TAXABLE 1 DIVIDED BY TJOINTNOWNERS F DIVIDED BY SURVIVINGBJOINT 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 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 gyNERSNORBTRUST BENEFICIARIESNT MULTIPLIED BY 100 = PERCENT TAXABLE 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 BV 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. Collateral Spouse Lineal Sibling Date of Death 15 percent 5 percent 15 percent 07/01/94 to 12/31/94 3 percent 6 percent 15 percent 15 percent 01/01/95 to 06/30/00 0 percent 15 percent 0 percent 4.5 percent ~ 12 percent 07/01/00 to present ^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, parents, children and other lineal descendents. "Children" includes natural children whether or not then have been adopted by others, adopted children and stev 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 beneficiaDE$TS AND DEDUCTIONS CLAIMED CLAIMED DEDUCTIONS - PART 3 - 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 pavmen . C. Davmentemay bearequested by themPAeDepartment ofrRevenuef additional space is needed, use B 1/2" x 11" sheet of paper. Proof of P TAXPAYER ASSISTANCE IF YOPARTMDNTUOFHREVENUERDISTRICOROFFICETORCTHECBUREAU OFYINDIVIDUALDTAXESLSAT PA D 1717) 787-8327. SERVICES FDR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEED ONLY: 1-80~-447-302. COMMONWEALTH OF PENNSYLVANIA REV-1162 EX111-961 DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 01 1012 HASSINGER MICHELE K 30 COUGAR LN NEWVILLE, PA 17241-8650 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- fold __________ ________ ESTATE INFORMATION: ssrv: 524-42-4s7o FILE NUMBER: 2109-0266 DECEDENT NAME: KING JOHN L DATE OF PAYMENT: 03/ 1 8/2009 POSTMARK DATE: 03/17/2009 COUNTY: CUMBERLAND DATE OF DEATH: 01 / 1 6/2009 09110259 ~ $28.97 TOTAL AMOUNT PAID: REMARKS: 528.97 CHECK# 124'1 INITIALS: JN SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS