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HomeMy WebLinkAbout04-27-09COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INOI VIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 ] 128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 01 1 165 DANIELS WILLIAM S ONE W HIGH STREET STE 205 CARLISLE, PA 17013 laltl ESTATE INFORMATION: ssrv: ias-2a-s7sa FILE NUMBER: 2109-0138 DECEDENT NAME: BROWN JOSEPHINE R DATE OF PAYMENT: 04/27/2009 POSTMARK DATE: 04/27/2009 COUNTY: CUMBERLAND DATE OF DEATH: 02/01/2009 REMARKS: RECEIPT TO ATTY CHECK#1264350 SEAL ACN ASSESSMENT AMOUNT CONTROL NUMBER 09113359 ~ 510,000.00 REV-1162 EXI11-961 TOTAL AMOUNT PAID: INITIALS: WZ RECEIVED BY: REGISTER OF WILLS 510, 000.00 GLENDA EARNER STRASBAUGH REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES PD BOX 280601 HARRISBURG PA 17128-0681 PEV-1543 E% RFP (Oq-O il. PENNSYLVANIA INHERITANCE T INFORMATION NOTICE _ AND 'FA7fPAYER RESPONSE FILE N0. 21 09-0138 ACN 09113359 DATE 03-09-2009 ~~'~9 ~~~ ~~ ~/j ~~' JEST. OF JOSEPHINE R BROWN SSN 186-24-9794 l;l:!~~'r.(F DATE OF DEATH D2-O1-2009 ~,Pj-,+~'"'~' r(~! I~? CODNTY CUMBERLAND ~'~~ ~ ~~ ~N REMIT PAYMENT AND FARMS TD: FORREST L BROWN REGISTER OF WILLS 1243 FRANKLIN ST CUMBERLAND CD COURT HOUSE CARLISLE PA 17013-4909 CARLISLE, PA 17013 TYPE OF ACCOUNT SAVINGS CHECKING TRUST CERTIF. PNC BANK NA provitled the Department wikh the information below, which has been used in calculating the potential kax due. Reco rtls indicate that at the tleath of the above-named decedent, you were a joint owner/beneficiary of this accounk. If you feel the inforn anon is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above atltlress. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of Pennsylvania. Please call (%I7) /8%-tl32% with questions. COMPLETE PART 1 BELOW x SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 000031300310562 Date 02-22-2007 Established Account Balanee g 20,457.85 Percent Taxable X 50.000 Amount Subject Yo Tax $ 10,228.93 Tax Rate X .045 Pptential Tax Due $ 460.30 To ensure proper credit to the account, kwo copies of this notice must accom pane ^avnent to the Register of Wills. Make check payable to "Register of Wills, Agent". NOTE: If tax payments are made wikhin three months of the decetlent's tlate of tleath, deduct a 5 percent discount on the tax due. AnY Inheritance Tax tlue will become tlelinmuent nine months after the date of tleath. A . ^ The above inf orn alien antl tax due is correct. Remit payment ko the Register of Wills with two copies of this notice to obtain CHECK a discount or avoitl interest, or check box "A" and return this notice to the Register mf ONE Wills antl an official assessm ant will be issued by the PA Department of Revenue /~ . BLOCK ONLY B. ~/ m(~The ' T / p above asset has been or will be reported and tax paitl with the Pennsylvania Inheritance Tax return . lr / I to be filed by the eskate representative. C. I ~ The above inf orma Son is incorrect antl/or debts antl detluctions were aid Complete PART 2~ an tl/or PART 3^ below. p . 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. Accpunt Balance 2 +t 3. Percent Taxable 3 X 4. Amount Subjeet to Tax 4 +S 5. Debts and Deductions 5 6. Amount Taxable 6 7. Tax Rate 7 X 8. Tax Due 8 ~` PART DEBTS AND DEDUCTIONS CLAIMED Under Ana ties of perjury, I declare that the facts I have reported above era true, correct and co ete o ih~bast ~~ ~ l ' ocf my knowl eLdy efa~n._d ~belief~. CS'c ~ HOME ( ) ~ c ~ -c i //' / ~'I~L~-~ WORK (~l'~-) Gf2 -2~^~/ /L c DATE PAID PAYEE DESCRIPTTf1N aun:: xrr ... ,.. GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submi ttetl by the financial institution. 2. Inheritance Tax becomes tlelinyuent nine months after the decedent's date of tleath. 3. A ioint account is Taxable even when She decedent's name was atltled as a matter of convenience. 4. Accounts (inclu tling those held between husbantl antl wife) the decetlenY out in ioint names within one near prior to death are fully taxable. 5. Accounts established iointly between husbantl antl wife more than one year prior to tleath are not Yax able. 6. Accounts held by a tlecedent "in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information antl computation in the notice are correct antl detluctians are not being claimed, place an "X" in Block A of Part 1 of the "Taxpayer Response" section. Sign two copies antl submit them with a check for the amount of tax to the register of wills of the county indicated. The PA Deva rtmenk of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return tram the reyisker of wills. 2. BLOCK B - If the asset specifietl on this notice has been or will be repo rt etl and tax Daid 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 co pY and return to the register of wills of the cou ntv indicatetl. 3. BLOCK C - If the notice inf orm aYion is incorrect antl/or deductions are being claimed, check Block C and cam plete Parts 2 and 3 accv rtling to the inskrucki ons below. Sign Two copies and submit them with your check for the amount of tax payable to the register of wills of kha county indicated. The PA Depa Mment of Revenue will issue an official assessm enk (Form REV-1548 EX) upon receipt of the return from the reei sf er of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the tlate the account originally was established or titletl in the manner existing aY date of tlea NOTE: For a decedent who dietl after 12/12/82, accounts the decedent puk in ioinY names within one year of tleath are fully taxable. However, there is an exclusion not to axceetl 63,000 per transferee, regardless of the value of the account or the number of accounts held. If a double asterisk V}) appears before your first name in the address portion of this notice, the 53,000 exclusion was detlucted from the account balance as reporketl by the financial institution. 2. Enter the Total balance of the account including interest accrued to The date of tleath. 3. The percentage of the account that is taxable to each survivor is dekerminetl as follows: A. The percentage taxable of ioink assets established more than one year prior to the decedent's tleath: 1 DIVIDED BV TOTAL NUMBER OF DIV IDEO BV SURV IVIN6 JOINT OWNERS MULTIPLI EO BV 100 = PERCENT TAXABLE JOINT OWNERS Ex am vie: A ioint asset registered in the name of the tlecedent and two other ve rsons: 1 DIVIDED BY 3 (JOINT OWNERS] DIV IDEO BY 2 (SURVIVORS) _ .167 X 100 = 16.] percent (1AXA BLE TD EACH SURVIVOR) B. The percentage Taxable for assets createtl within one year of the decedent's tleath or accounts owned by the tlecetlenk but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BV TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BV 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES 4. 5. 6. ]. t sTha tax rate imppsetl on the net value of transfers from a tle<e death t0 pr fer the n5e pf d natn ral parentr an adeptlVe par2nt er a stepparent of Lhe Chlltl 15 0 percent. The lineal class of heirs in clutles grandparents, parent S, children antl other lineal descentlents. "Children" includes natural chil tlren whekher or not they have been atlpptetl by others, atloptetl children and step children. "Lineal descendents" includes all children of the natural parents and Their descendents, whekher or not they have been adopted by others; atlovtetl descentlents and their tlescendant s; and step descendants. "Sibli ne s" are tlef fined as intlivitluals who have at least one parent in common wikh the decedent, whether by blvotl or adovtion. The Collateral class of heirs includes all at her beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Ex am vie: Joint account regi steretl in the name of the tlecedent antl two other persons antl established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 ve rce nt (TAXABLE FOR EACH SURVIVOR) The am ~Unk subi ect to tax (Line 4) is determined by multiplying The account balance (Line 2) by the percent taz able (Line 3). Enter the total of the debts and tleducki ons listed in Park 3. The am ~Unk taxable (Line 6) is determined by subtracting the tlebts antl deductions (Line 5) from the amount subiect to tax (Line 4). Enter the approv riate tax rate (Line ]) as determined below. Date of Deakh Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3 Pe reent 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 ~ as etl 12 percent child 21 Years 15 of age Percent or Younger a Allowable debts and deductions are tlekermined as follows: A. Vou are legally responsible for payment, or the estate subiect to atlmini st ration by a ve rsonal rep resenkative is insufficient to pay the tleductible items. B. You actually vaitl the debts after the death of the decedent antl can furnish proof of vayment. C. Debts being claimetl must be itemized fu11Y in Part 3. If adtlitional space is needetl, use 8 1/2" x 11" sheet of paper. Proof of __-___. __.. w.. .e.. ~.o cf en hw the PA Department of Revenue.