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Home My WebLink About03-30-09PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE BUREAU OF INDIVIDUAL raxES AN D Po sox zeocol ~' "~ _ FILE N0. 21 HARRISBURG PA vlza-o6o1 TAXP ~-Y E R R E S P O N S E O q ~~~~ ACN 09107630 REV-1543E%AFP (De-DB).~.-._ '..i ' .~. .: DATE U2-1U-2009 ~~~1~ ~r1\ ~~ ~'~ 12: (.}~j TYPE OF ACCOUNT EST. OF MORTIMER GEIGER ~ SAVINGS r, SSN 181-10-6145 ® CHECKING ~~~f DATE OF DEATH 11-15-2008 ~1R~r-~;',P~ i; ~(.;T TRUST ~`'~ ., ~~ COUNTY CUMBERLAND CERTIF. " REMIT PAYMENT AND FORMS T0: RUTH SILCOX 539 BRIGHTON PL REGISTER OF WILLS MECHANICSBURG PA 17050 CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 M&T BANK potential tax due. Records indicate that at the death of the abovet timed decedent lyou wee ~ a hich has been used in calculating the ioint 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 Pennsylvania. Please camel :717; 787-3327 ::.• COMPLETE PART 1 BELOW * SEE~REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 36739928 Date 02-28-1976 Established To ensure proper credit to the account, two copies of this notice must accompany Account Balance $ 10,471.31 payment to the Re Percent Taxable X payable to "Registertof Wi11s11Agentake check 50.000 Amount Subject to TaX $ 5, 235.66 NOTE: If tax payments are made within three Tax Rate X months of the decedent's date of death, •.~, D ifs deduct a 5 percent discount on the tax due. Potential Tax Due Any Inheritance Tax due will become delinquent $ a .3 s. ~ 0 7-~-,~s PART nine months after the date of death. TAXPAYER RESPONSE FAILURE TD RESPOND WILL RESULT IN AN DFFICIAL 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 Re 0 N E ~ Wills and an official assessment will be issued by the PA Department of Revenue ister of B L 0 C K B. ~ The above asset has been or will be reported and tax 0 N L Y to be filed by the estate representative. paid with the Pennsylvania Inheritance Tax return C• ~ The above informs ion is incorrect and/or debts and deductions were paid. Complete PART ~ and/or PART ~ below. PART If indicating ~ a;:~____~ ^ - --~~_:_::~ cox rate, please state 2 relationship to decedent: TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Date Established 1 2. Account Balance 2 $ 3. Percent Taxable g X 4. Amount Subject to Tax 4 $ 5. Debts and Deductions 5 - 6. Amount Taxable 6 $ 7. Tax Rate ~ X 8. Tax Due B $ DADT OFFICIAL USE ONLY Q AAF PA DEPARTMENT OF REVENUE PAD I 2 3 4 5 6 7 S DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) Under penalties of $ perjury, I declare that the facts I have reported above are true, correct and complete to the best of my knowledge and belief. ~~~ ~ - HOME ( 7l7 ) 7(ob-71/~,l TAXPAYER SI NATURE WORK ( ) ~ 30 ~~, TELEPHONE NUMBER DATE 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 Dut in point names within one near 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. Sisn 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 "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 (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 deat . NOTE: fully taxablet wHowever,athere is12anBexclusiontnothto exceed S3 DOOnperltransfereethregardless offtheavalueeof the account or the number of accounts held. wasadeductedafrom3thetaccountebalanceoas reportedsbv 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 point 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 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) _ .5D 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 subiect to tax (Line . 7. Enter the appropriate tax rate (Line 7) as determined below. Spouse Lineal Sibling Collateral Date of Death 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 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,bwhethersoranotttheyhhaveebeendadoptedhbydothersLladoptedsdescendentsnanddtheirldescendantsf 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$TS AND DEDUCTIONS CLAIMED CLAIMED DEDUCTIONS - PART 3 - Allowable debts and deductions are determined as follows: A. You are legally responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after the death of the decedent and can furnish proof of paymen . C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use 8 1/2" x 11" sheet of paper. Proof of payment may be requested by the PA Department of Revenue. TAXPAYER ASSISTANCE IF YDU NEED FURTHER INFDRMATIDN OR ASSISTANCE, CDNTACT ANY REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE OR 7HE BUREAU OF INDIVIDUAL TAXES, AT (717) 787-8327. SERVICES FDR TAXPAYERS WITH SPECIAL NEARING ANDlOR SPEAKING NEEDS ONLY: 1-8~~-447-302. PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES PD Box Zao6B1 . _ - ;- A N D HARRISBURG PA lnzs-ocol TAXPAYER RESPONSE FILE No. 21 pct Vaq.l ACN 09107631 esvasaa Ex ara -cae-oei - DATE 02-10-2009 ~~~~ ~'~"~ ~i~ a I'~ ~?: :}$ TYPE OF ACCOUNT EST. OF MORTIMER GEIGER ~l ~ ~ _ SSN 181-10-6145 ® SAVINGS ~cP`-~ .1, ~~,- DATE OF DEATH 11-15-2008 ^ CHECKING COUNTY ^ rRUSr ~~'~'` ~ era CUMBERLAND J REMIT PAYMENT AND FORMS T0: ^ CERTIF. RUTH SILCOX 539 BRIGHTON PL REGISTER OF WILLS MECHANICSBURG PA 17050 CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 M&T BANK 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 r_a.1I X717) 7t+7_ COMPLETE PART 1 BELOWa;*~ with questicr.s- SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 15004215021821 Date 09-26-2007 Established To ensure proper credit to the account, two Account Balance copies of this notice must accompany $ 1 $, 312 • 64 payment to the Register of Wills. Make check Percent Taxable X payable to "Register of Wills, Agent". Amount Subject to Tax 50 • 000 $ 9, 156.32 NOTE: If tax payments are made within three Tax Rate X months of the decedent's date of death, Potential Tax Due $ ~ •-1~~ O'f-,5 deduct a 5 percent discount on the tax due. ja, ~ 3 4,5 Any Inheritance Tax due will become delinquent PART nine months after the date of death. 1^ TAXPAYER RESPONSE FAILURE TO RESPOND WILL RESIkLT 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 CHECK a discount or avoid interest, or check box "A" and return this notice to the Re 0 N E ~ Wills and an official assessment will be issued by the PA Department of Revenue9ister of 0 N L Y B' ~ The above asset has been or will be reported and tax to be filed by the estate representative. paid with the Pennsylvania Inheritance lax return C• ~ The above informs ion is incorrect and/or debts and deductions were paid. Complete PART 2~ and/or PART below. PART If indicating a different tax rate, please state relationship to decedent: TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Date Established 1 2. Account Balance 2 $ 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 $ 5. Debts and Deductions 5 - 6. Amount Taxable 6 $ 7. Tax Rate ~ X 8. Tax Due B $ PART DATE PAID DEBTS AND DEDUCTIONS CL OFFICIAL USE ONLY ~ AAF PA DEPARTMENT OF REVENUE PAD 1 2 3 4 5 b 7 B AIMED PAYEE DESCRIPTION TOTAL CEnter on Line 5 of Tax Como:,+~+;,.... AMOUNT PAID --••° ~r~ ur peryury, I declare that the facts I have reported above are true, correct and complete to the best f my knowledge and belief. ~~-s~~. HOME C 7/7 ) 7! 6- /i TAXPAYER SIGNAT RE WORK ( ) TELEPHONE NUMBER ~-30 -2 0~ y DATE 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. 6. Accounts heldbbYSaedecedenty"inttrusthfobananotherlor othershareofullYataxable,to death are not taxab e. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK ck AloftPartnl ofathen"TaxpayeruResponse" section1GeSign tworcopiesdanddsubmitsthem withbalcheckafordthelamount of„ in Blo tax to the register of wills of the county indicated. The PA Department of Revenue will issue an official assessmen (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 Inheri ante "Taxpayer Response" section. Sign one Tax Return filed by the estate's representative, place an "X" in Block B of Part 1 of the copy and return to the register of wills of the county indicated. 3. BLOCK C to the instructionsmbelow.15Sign twoccopiesoandesubmitnthemewithnYOUracheck forcthelamountaof taxpPaYablerto thenregister according of wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receip of the return from the register of wills. _ TAX COMPUTATION TAX RETURN - PART 2 1. Enter the date the account originally was established or titled in the manner existing at date of dea • LINE NOTE: For a decedent who died athere 2is12an8 exclusion noth to exceed $3 OOOn pert transfereethregardless of ftheavalueeof fully taxable. However, the account or the number of accounts held. wasadeductedafromlthelaccountebalanceoas 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 prioMULTIPLIED BV 100,s dePERCENT TAXABLE 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY SURVIYINGBJOINT OWNERS 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) 8. 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 OWNERSNORBTRUST 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 BY 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURYIVO 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 Cline 4 . 7. Enter the appropriate tax rate (Line 7) as determined below. Collateral Spouse Lineal Sibling Date of Death 07/01/94 to 12/31/94 3 percent 6 percent 15 percent 15 percent 6 percent 15 percent 15 percent 01/01/95 to 06/30/00 0 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 whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes allwhetherebvoblood andustePPdescendantstheSiblings^daresdefinedeas individualshwho have atoleastbonetparentainPCOmmonswithethe decedentr descendants; or adoption. The Collateral class of heirs includes all other beneficiaDEBTS 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. 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 NTMENT OFHREVENUERDISTRICOROFFICETORCTHECBUREAU OF YINDIVIDUALDTAXES~SAT PA DEPAR 0717} 787-8327. SERVICES FDR TAXPAYERS 4IITH SPECIAL HEARING ANDIOR SPEAKING NE ONLY: 1-800-4G7-302D. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 01 1056 SILCOX RUTH 539 BRIGHTON PL MECHANICSBURG, PA 17050 -------- fold ESTATE INFORMATION: FILE NUMBER: DECEDENT NAME: DATE OF PAYMENT: POSTMARK DATE: COUNTY: DATE OF DEATH: SSN: 181-10-6145 2109-0297 GEIGER MORTIMER 03/30/2009 03/30/2009 CUMBERLAND 11/15/2008 REMARKS: ACN ASSESSMENT AMOUNT CONTROL NUMBER REV-1162 EX111-961 5647.63 TOTAL AMOUNT PAID: CHECK# 2543 INITIALS: JN SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS