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Home My WebLink About04-07-9PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES ~ ~J~C ~.^i '- AND FILE N0. 21 -Oc(- 3073 Po Box zeospl "" ~:~~ TAXPAYER RESPONSE ACN 09115755 HARRISBURG PA 17128-0 601 i `~~ ,~~~ a ". . ~ _t; ih~~~l t.'k'~'~~'}~-'-~~ DATE 03-16-2009 eevnena sz rsr toe-an 2U49 APR -7 AM I t ~ 03 CLERK CF ORPHAN'S COURT CUN~BER" A.i~'~ CO . PA TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. GLENN E MILLER 1970 OLD MILL RD MARYSVILLE PA 17053 EST. OF KATHLEEN C MILLER SSN 195-38-3614 DATE OF DEATH 12-22-2008 COUNTY CUMBERLAND REMIT PAYMENT ANO FORMS T0: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 WACHOVIA BK NA providatl the Departsent with the information below, which has boon used in eel eulatinp the potential 4ex due. Records indicate the4 a4 the death of 4ha above-need decedent, You were a joint wne r/beneficiary of this account. If vau feel the infonation is incorrect, please obtain written ca rreetion from the financial institution, attach a eopv to this fon and rata rn it to the above atldress. Thi saeeount is taxable in accordance with 4ha Inha ritance Tax laws of 4ha Coaaonwaal4h of Pennav lvania. Please cell :7171 787-8327 with twes4lons. COMPLETE PART 1 BELOW ^ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 1 0 0 0 323447983 Date 01-23-1989 Ta ensure proper credit to the account, two Established covies of this notice must aecnparo payment ko the RaBistar of Wills. Make check Account Balance $ 2,643.38 payable to "Register of Wills, Agent". Percent Taxable X 50.000 Amount Subject to NOTEt If tax payments are sade within three Tax $ 1 321 69 , . aonths of the decedent's data of tleath, Tax Rake X , 1 5 deduct a 5 percent tliseount on kha kax due. Potential Tax Due Any Inheritance Tex due will becoae delinquent 25 S 198 . nine aonths after the data of death. P T TAXPAYER RESPONSE ~ 1 A. ~ The above intonation and tax due is correct. Reait pavaant to tea Register of Wills with two copies of this notice tq obtain CHECK a tliseount or avoid interest, or cheek box "A" and return 4his notice to the Register of r W111a and an official assessaent will be issuatl by the PA Department of Revanua. I ONE ~ L BLOCK B. ~ Tha above asset has bean or will ba reported and Out paid with the Pann Sylvania Inheritance Tmc return ONLY to be filed by the estate representative. C. ~ Tha above inf or a ion fa 3neo rrect and/or debts end deductions ware paid. Coaplete PART 2~ antl/or PART ~ below. pgR7 If indicating a tliffarpnt ta> rata, pla as• state t i relationship to tlecedent: ^ ~.,.a1J~+•v ~ 9~~ TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Date Establishetl 1 I I 2. Account Balance 2 ~ 3. Percent Taxable 3 X 4. Amount Subj act to Tax 4 5. Debts and Daductlons 5 6. Amount Taxable 6 S 7. Tax Rate 7 X e. Tax Dua e ~ Q PART DEBTS AND DEDUCTIONS CLAIMED 0 DATE PAID PAYEE DESCRIPTION AMOUNT PAID Untler penalti as of perjury, I declare that the facts I have reported above are true, correct and .(~ coppm~~pl~~ata to the bast of my knowledge and belief. I„~~~ ~~ c7/7) [~fl l'~I'/ f7(G~/~~~ ~,~p `V,p\i' /.L/.tn..~ ~ ~r~ WORK C ) f ~~ ~XPAYER SIGNATURE TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest besetl on inf oreation subeitted by kh• financial institution. 2. Inheritance Tax becoees delinquent nine eonths after the tleeeden4•s tlate of death. 3. A joint account is kaxable even when the decedent's nano was atltlad as a natter of convenience. 4. Accounts (including those held between husband and wife) the decetlent out in faint nenas within one year prior to tleath era fully taxable. 5. Accounts established iointly between husband antl wife no re than one year prior to death era no4 tazabla. 6. Accounts held by a decetlent ••in trust for" another or others era fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the inf oreation and coeputation in kha notice are correct and detluetions era net being clained, place an "X" in Block A of Part 1 of the "Taxpayer Response" section. Sign 4wo copies end subnit khan with a check for the aeount of tax to the resistor of wills of kha county indicated. The PA Oepa rtnent of Revenue will issue an official assessnant (Fora REV-1549 EX) upon receipt of the return fran the repisker of wills. 2. BLOCK B - If 4he asset specified on this notice has been or will ba reportetl antl tax paid with 4he Pennsylvania Inheritance Tax Return filed by the estate's representative, place an "X'• in Block B of Part 1 of kha "Taxpayer Response" section. Sign one copy and return to kha repi star of wills of the eounty indicated. 3. BLOCK C - If the notice inf oreation is iota rreci and/or tletluctions ors being claieed, check Block C and conplete Parts 2 antl 3 according to the insk ructions below. Sign two copies and subeit than with your check for kha anount of tax payable to the resister of wills of the eounty indicated. The PA Departeant of Revenue will issue an official assessnent (Fore REV-1549 EX) upon receiv4 of the return froe the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the canner ex feting at date of tleath. NOTE: For a decetlent who died after 12/12/82, accounts the deeaden4 put 3n joink naeas within one year of tleath ere fully taxable. Moweva r. there is an exclusion not to exceed 83,008 oar transferee, repardl ass of the value of the account or the nueber of accounts held. If a double asterisk Csa) appears before your first naaa in kha add rase portion of this notice, the P3.000 exclusion was deducted froe the account balance as reportetl by the financial institution. 2. Enter the total balance of the account includins intarast accrued to the date of death. 3. The percentage of the eccoun4 that is taxable to each survivor is tlatareinad es follows: A. The percentage taxable of joint assets •stablishad no re than one year prior 4o the decedent's tleath: 1 DIVIDED BV TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BY 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT fAYNERS Ex eagle: A joint asset rapists red in the naee of 4he decedent and two other parsons: 1 DIVI DEO BY 3 (JOINT OWNERS) DIV ]OED BY 2 (SURVIVORS) _ .167 % 300 ~ 16.7 percani (TAXABLE TO EACN SURVIVOR) B. The percentage taxable for assets created within one year of khs decedent's death ar accounts owned by kha decedenk but held in trust for another individual(s) (trust beneficiaries): 1 DIVI DEO BV TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE WNERS OR TRUST BENEFICIARIES Ex awpla: Joink aceounk repi stared in the naee of 4he decadent and two other parsons antl established within one veer of tleath by the decadent. 1 DIVI DEO BY 2 (SURVIVORS) _ .50 X I00 = 50 percent (TAXABLE FOR FACR SURVIVOR) 4. Ths anount subject to tax (Line 4) is determined by nu14ip1vinB the account balance (Line 2) by the percent taxable (Line 3). 5. En tar the total pf the debts and deductions listed in Part 3. 6. Tha aeaunt taxable (Line 6) is tlatareinad by subtraetinp the debts and deductions (Lino 5) froe the anount subj act to tax (Line 4). 7. Enter the approp rieta tax rob (Line 7) as tleG reined below. Oatb of Da ath Spouse LS noel SS blimp Collateral 07/01/94 to 12/31/94 3 pe rc ant 6 percent 15 percent 15 portent 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 a 12 percent 15 percent v ha tax rata noose on t • ne ve ue of transf •rs rqe a deuased e 1 years of spa or younwr at death to or for the use of a natural parent, an adoptive parent or a stepparen4 of the child is 0 percent. Tha lineal class of hairs ineludea prsntlparents, pa rants, children antl other lineal tleseendenks. "Children" inclutlas natural children whether or not that' have been atlopted by others, atlopted chf ldren antl step children. ''Lineal tlescentlents" includes all child ran of the natural parents antl their descendents, whether or not thou have bean atlopted by others; adopted de scan dents and their descendants; and stop-tleaeandants. "S iblinps" are defined as individuals who have a4 least one parent in cgenon with the tleeedent, whothar by blood or adoption. Tha Collateral class of hairs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts antl deductions are determined es follows: A. You ere legally responsible for paynenY. or the estate subj act to adeinistration by a personal repro zantetive is insufficient to pay the daduetibl• Stags. B. You aetu ally Daid 4he tlabts of ter the death of the daceden4 antl can furnish proof of psysant. C. Debts ba ins claieed cask be itemized fully in Part 3. If sddltionel space is needed, use 8 1/2•' x 11" sheet of paper. Proof of peyebnt say be requested by the PA Oaparteant of Revenue. 'USA f.( xa . ~T: iK. M!. kr~.~ +!'v W: ~([€ Sh ~ 1 dF ~ ~ 1 .~ ~ ~ . ~ 1 (~ ~ ~ ~ c ~ p V ~! ~ ~ ~ ~ ~ o~ m x ~ ~ '~ ~ r o ~ ~ v m r \ ~ M Y V , ~~ 'yq O 7.~ , ,~Q !!rr a ~ ~~ O,. [O~ V 0 a~ ..W titp t}0- ITi .r~ tJ ~~" •M