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Home My WebLink About04-20-09 (2)BUREAU OF INDIVIDUAL TAXES PD BOX 288601 HARRISBURG Pq 17128-0601 PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE AND FILE N0. 21 --~~~~G~~3 ~~ TAXPAYER RESPONSE acN o91176os DATE 03-19-2009 1009 APR 20 AM i I ~ 2 t CLERK C~ ORPH,4~~'S ;;OURT STEPHEN JAHN CUMn:^r'!. +~a'J r' n~.' PA 5 ASHLEY DRIVE DILLSBURG PA 17019 EST. OF WILLIAM F JAHN SSN 330-32-9955 DATE OF DEATH 03-01-20D9 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS TD: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. MEMBERS 1ST FCU potential tax due. Recortls indicate that oat the tle th of the abovelt timed tlecede ati on below, If you feel the information is incorrect, which has been usetl in calculating the antl return it to the above atltlress. This account ois at az able tin acco rtlance wiTh the Inhe ritancenTaztlaw snaf athecC ommonwealtha efac coun t. Pennsylvania. Please call O1]) 78]-832] with pv to This form COMPLETE PART 1 BELOW * questions. SEE REVERSE SIDE FOR FILING AND PgYMENT INSTRUCTIONS account No. 150139-11 Date 03-11-1995 Account Balance Percent Taxable Amount Subject to lax Tax Rate Potential Tax Due Established $ 2,612.49 X 50.000 $ 1,306.25 X .045 $ 58.78 To ensure proper cre tlit to the account, two copies of this notice must accompany pavm enY to the Register of Wills. Make check pav able to "Register of Wills, ggent". ND TE: If tax payments are made within three months of the tlecetlent 's tlate of tleath,~ tleduct a 5 percent discount on the tax tlue. Anv Inheritance Tax due will become tlelinquent nine months after The tlate of death. A. The above information antl tax tlue is correct. ~ ~~~ R",y ~7~,~1; Remit payment to the Register of Wills with Two capi es of this notice to obtain C HECK ~ a discount or avoid interest, or check bmx "A" and return this notice tp the Register of ' ONE Wills antl an official assessment will be issued b BLOCK v the PA Department of Revenue. ONL Y B' The above asset has been or will be reportetl to be filetl by the estate representative. and tax paid with the Pennsylvania Inheritance T'ax return C. ~ The above information is in co rrre cY an tl/or tlebts antl Complete PART ~ an tl/or PgRT 31 ~ deduct¢ons we e p ad u below. PART If intli toting a tlifferent tax rate, relationship to tlecedent: Please state "r`w'ef ;a e r""„".khr i'-.r8~+::t,G ~~tsP .°t .a a.~...e,.e. TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Detluctions 6. Amount Taxable 7. lax Rate 8. Tax Due OF TAX ON JDINT/TRUST ACCOUNTS 2 a X 5 6 +~ V Under - "" - "` °~ ,ax computatioN penalties of perjury, I declare that the facts I have complete tonthe best of my knowletlge antl belief. reportetl above are true ]= i\Cn.~.-~. e _ HOME r , PART - 4n"{ d,8`;`, 3^ DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE GENERAL INFORMATION 1. FAILURE TD RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with avplicable inkerest based on information subm ikYed by the Financial instikutimn. 2. Inherikan ce Tau becomes tlelinguenY nine months after the decedent's date of death. 3. A Joint account is taxable even when khe decetle ht's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) the tlecedent vuY in Joint names within one year vri or to deakh are fu13Y taxable. 5. Accounts established Jointly beYw een husband and wife mare than one near 0rior to death are not tax ab e. b. Accounts held by a tlecedent "in trust far" anokher or others are Fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - Tf the inf ormaki on and tom vukation in the notice are correct and deductions are not being claimed, place an "X" in Black A of Part 1 of the "Taxp av er Resvonse" section. Sign two copies and submit them with a check far the amount of tax ko the regisker of wills of the counkv indicated. The PA Department of Revenue will issue an oFf icial assessm enY (Form REV-1548 EX) upon receipt of the return from She register of wills. 2. BLOCK B - If the asset specified on this notice has been p will be re vo rt ed antl faz paid with the Pennsvlv ania Inheritance Taz Return fil etl by the estate's rev re sent akive, place an "X" in Block B of Park 1 Pf the "T ax paver Resvonse" section. Sign one copy and return to the register of wills of the county indicated. 3. BLOCK C - If khe notice information is incorrect antl/or detluctions are being claimed, check Block C and complete Parts 2 antl 3 of<willsg of oth ee countvuind3cat etllowThoSPAnOepa rtments of nRevenuetwillmissue an offi cialf assessmentu (Form REV-15408E%)YUpone receivter of the return from the regisker of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established pr titled in the manner existing at date of tlea NOTE: fully kax ablet wHowever, athe re ie ene ex clusioo noth to exceed 53u OOOn pe ra transfe ree thregartll ess of fthe av al ue eof the account or the number of accounts held. w asatledu cted of rom lthe (accounk eb al ante oas ve pa rtetl sbv nthe financial di nstitutionn of this notice, the 53,000 exclusion 2. Enter the total balance of the accounk includingr rote rest accrued to the date of death. 3. The percentage of the account Yhat is taxable to each survivor is deY ermined as fallow s: A. The vercent age taxable of Joint assets established mare Shan one year prior to the tlece dent's tleat h: 1 ^IV IDEp BY TOTAL NUMBER OF DIVIDED BV SURV IVIN6 JD INT OWNERS MULTIPLIED BV 100 = PERCENT TAXABLE JOINT DWNERG Example: A 9oint asset registered in the name of khe decedent antl two other persons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BV 2 (SURVIVORS) _ .16] X 100 = Ib.] percent (TAXABLE TD EACH SURVIVOR) B. The percentage kax able for assets created within one Year of the decedent's de aYh or accounts owned by the tlecedent but held in trust for another individual(s) (trust beneficiaries): I DIVIDED BV OWNERSNOR TRUST BENEFICIARIESNT MULTIPLIED BV 100 = PERCENT TAXABLE Example: Joint account registered in the name of the decedent antl kwo other ve rsons and eskabli shed within one ve ar of death by the decedent. 1 DIVIDED BV 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACN SURVIV 4. The amount subJ ect to Yax (Line 4) is determined by mulkiply ing khe account balanw (Line 2) by the vercent taxable (Line 3). 5. Enter the total of the debts antl deductions listed in Part 3. 6. The amount taxable (Line 6) is determined by subtracting the debts and detluctions (Line 5) from the amount subJect to taz (Line . ]. Enker the appropriate tax rate (Line ]) as tlet ermi netl below. L ir.c al Sibling Collateral Date of Death Spouse 07/01/94 tm 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 cske po rent of kheag hild vsut Pe rcenY. death to or for the use of a natural parent, an atlovtive varent or a ° ' The lineal class of heirs includes grandparents, parents, children and other lineal descendents. "Children" ancludes natural children natural varent st and thei rb descendent s,bwhether aranmYtthevhh ayes been atloptetlhbvd oche re aatloptetl desc en tlentsn antldthei rl tlescentlanksf the antl step-descentlanks. "Siblings" are def Shed as individuals who have at least one parent in common wikh khe tlecedent, whether by blpod or adoption. The Collateral class of heirs includes all other benef iciaDEBTS AND DEDUCTIONS CLAIMED CLAIMED DEDUCTIONS - PART 3 - Allowable debts antl detluctions are determined as follows: A. You are legally resvonsible for payment, ar the estate subiect to atlmini sk rati on by a personal rep re sent akive is insufficient to pay the tleducYi ble ikem s. B. Vou actual lv Paitl the debts fYer the death of the decedent and can furnish Oro of o pavmen _ .._~._ ......,. ~i a;mad musk be it emizetl fully in Part 3. If additional space is needed, u e B 1/2" x 11" sheet of paper. Proof of