The URL can be used to link to this page

Home My WebLink About03-24-09COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE REV-1162 EXIT i-961 euREAU of wDlwouAL rnxes DEPT. 280601 HARRISBURG, PA 1 ~ ~ 28-060 t PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 01 1031 SAVIDGE GEORGE 101 N 36TH STREET CAMP HILL, PA 17011 gold ESTATE INFORMATION: sSN: Tai-~2-sss5 FILE NUMBER: 2109-0282 DECEDENT NAME: SAVIDGE MARGARET M DATE OF PAYMENT: 03/24/2009 POSTMARK DATE: 03/23/2009 couNTV: CUMBERLAND DATE OF DEATH: 01/10/2009 REMARKS: GEORGE SAVIDGE CHECK# 641 SEAL ACN ASSESSMENT AMOUNT CONTROL NUMBER 09108147 ~ 5709.60 TOTAL AMOUNT PAID: INITIALS: WZ RECEIVED BY: REGISTER OF WILLS 5709.60 GLENDA EARNER STRASBAUGH REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES PD Bm( 2Bg sBl HARRISBURG PA I]128-0601 REV-354] Ex RFP f0a-0 a] PENNSYLVANIA INHERITANCE T INFORMATION NOTICE AND ~'^, TAXPAYER RESPONSE FILE N0. 21 -lJ~ _ ~~(~ ACN 09108147 DATE 02-12-2009 `.3 - K ~= ,~. GEORGE SAVIDGE 101 NORTH 36TH STREET CAMP HILL PA 17011 EST. OF MARGARET M SAVIDGE SSN 141-12-6695 DATE OF DEATH 01-10-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 TYPE OF ACCOUNT ® SAVINGS CHECKING TRUST CERTIF. MEMBERS 1sT FCU vrovi tled the Oepa rtnent with the infarnati on below, which has been used in cal culatine the votantial Sax due. Records indicate that at the tleakh of the above-vaned decedent, you were a joint owner/banefi ciary of this account. If you feel the inf ornation is incorrect, please obtain written correction from the financial institution, attach a copy to this torn and return it to khe above address. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of Pennsv lvenia. Please call OIT. ?B]-B52] with. gCastipns. COMPLETE PART 1 BELOW ^ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 182503-05 Date 04-09-2004 Established Account Balance $ 33, 197.73 Percent Taxable X 50.000 Amount Subject to Tax ~ 16,598.87 / Tax Rate ~~G9f X .045 Potential Tax Due ~$ 746.95 To ensure proper credit to the account, two cppi es of this notice must accomvany vavm enk to the Register of Wills. Make check payable to "Repist er of Wills, Agent•'. NOTE: If tax payments are made within three monkhs of the decedent's data of death, deduct a 5 ve rcent discount on the tax due. Any Inheritance Tax due will become delinquent nine nonths after the date of death. A. ~ Tha above inf orm akion and tax due is correct. Renit pavnent to the Register of Wills with two copies of this notice to obtain C HEC K a discounk or avoid i nkerest, or check box "A" and return this notice to the Register of Wills and an official assessn ent will be issued by the PA Depa r tn ant of Revenue. ONE BLOCK B. ~ The above asset has bean or will ba reported and tax paid wikh the Pennsylvania Inheritance Tax return ONL Y to be filed by the estate representative. C. ~ The above inf orma ton is incorrect and/or debts and deductions were paid. C onvleke PART 2~ and/or PART 3^ below. PART If indicating a different tax rate, please staY¢ x ° c ' relationship to tla ea de nt: TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Da t¢ Established 1 a ~*° ".+~ '~ %-%. 2. Account Balance 2 S` a 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 +S 9 .a 5. Debts and Deductions 5 - a 6. Amount Taxable 6 $ e ~a a 7. Tax Rate 7 X ~ 8. Tax Due 8 $ ,a.,d .. _ PART DEBTS AND DEDUCTIONS CLAIMED ^3 DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the facts I have ra po rt etl above are true ,~~ cryryo r~~r~ct and 1 complete to ~t('h'e~/rlbas k/y~jf knowl~fe d~g and beli (t. HOME (~~7 ) 7..3 ~a7~~ ~ir9a~~~s ~Ur ~/".•/m+y1?~4=2i~dl,r,~d~ WORK (7l~ ~ SS/~~~~ XP SI TURE TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitked by the financial institution. 2. Inheritance Tax bacam es tlelinquent nine months after the decedent's tlate of tleath. 3. A ipi nt account is Taxable a when the tle cetlent's name was addetl as a matter of convenience. 4. Accounts (including those heldnbetw een husband and wife) the tlece tlent out in joink names within ono year prior to death are Fully taxable. 5. Accounts established iointly between husb antl antl 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 inf ormaki on antl rom potation in the notice are correct antl deductions are not being claimed, place an "X" n Block A of Part 1 of The "Tax oav er Response" section. Sian two conies antl submit then with a check for the amount of tax ko The register of wills of the county indicatetl. The PA Oepa rtmenk 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 specif ietl on this notice has been or will be reported antl 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 "Tax paver Response" section. Sign one co ov antl ref urn Yo the register of wills of the county indicatetl. 3. BLOCK C - If the notice inf orn ation is incorreck and/or detluckions are being claimed, check Block C antl complete Parks 2 and 3 according to the inst rucki ons belpw. Sign two conies and submit them with your check for the amount of tax pay able to the register of wills of the country intlicat ed. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of The return from Yhm register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was establ ishetl or titled in the manner existing at date of death. NOTE: For a decedent who died of ter l2/12/82, accounts the dacatlmnt out in ioint names within one year of death are fully tazable. However, there is an exclusion nok to exceed S3,OOD per transferee, regartlless of the value of the account or the number of accounts hel tl. If a double asterisk (rr) appears before your first name in the atltl ress portion gf this notice, the 53,000 exclusion was tleductetl from the accounk balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued To the tlake of tleath. 3. The pe rcenkage of the account th ak is taxable to each survivor is determined as follows: A. The percentage taxable of ioink assets established more than one year prior ko the decedent's tleath: 1 DIVIDED BV TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BY 100 = PERCENT TAXABLE JD INT OWNERS SURVIVING JOINT OWNERS Ex ampl a: A joint asset registered in the name of the decetlenk antl two other persons: 1 OIV IDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.] percent (TAXABLE TO EACH SURVIVOR) B. Tho percentage taxable for assets created within one Year of the decedent's death or accounts ow netl by the tlecetlent but heltl in trust for another individual(s) (trust beneficiaries): 1 OIV IDED BY TOTAL NUMBER DF SURVIVING JOINT MULTIPLIED BY 10D = PERCENT TA%ABLE OWNERS OR TRUST BENEFICIARIES Example: Joint a unt registered in the name of the decedent and two other persons and established within one year of tleath by the decedent. I DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 oe rcent (TAXABLE FOR EACN SURVIVOR) 4. The am aunt subiect to tax (Line 4) is determined by multiplying the account balance (Line 2) by The percenk taxable (Line 3). 5. Enter the total of the tlebts antl deductions licked in Part 3. 6. Tha amount taxable (Line 6) is tlet ermined by subkracking the tlebts antl tletluctians (Line 5) from the am ~Unk subject ko tax (Line 4). 7. Enter the appropriate tax rake (Line ]) as tlete rminetl below. Date gf 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 IS percent 15 pe rc ant 07/01/00 to present 0 percent 4.5 percent ~ 12 percent 15 percent rThe 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 pa rentr an atloptive parenk or a stepparent of The child is D ve rcent. The lineal class of heirs includes grandpa rants, parents, children and other lineal descentlent s. '•Chiltlren" includes natural children whether or not they have been atloptetl by others, atlovtetl children antl stev children. "Lineal descendents^ includes all children pf The natural parents and their descendents, whekh er or not they have been adopted by others; adopted.descendents and their descentlants; antl step-descentlants. "Sibli nes" are defined as individuals who have at least one parent in common with the tlecedent, whether by blood or adoption. The Collateral class of heirs includes all pt her beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. Vou are legally responsible for payment, or the estake subiect to admini sT ration by a personal representative is insufficient tp pay the tlaductibla items. B. You actually paitl The debts after the death of the tlecmtlent antl can furnish vro of of paynenk. C. Debts being claimed must be itenizetl fully in Part 3. If additional space is needed, use 8 1/2" x 11" sheet of paper. Proof of oavmen4 may be requested by the PA Oepartmenk of Revenue. 0 Y n t r ='oa :z ~, c ~cw J 'j .r ,r J N= ~. N' .yf ' i~ (~~ ti Ij) h) ~ 0\ ~ ., h ~V ~ ~ .~ ~T\ ~~~ ,~ ~~ ~ ~ ~E {, _ s ~ ~.~ w r~~ ~. f5 v =~, c~ ~ ~, ~= -tt E ly ~ T f .... e 999! (.~ ~ ~~ ~ }"~ Vf ~" nn s 5~