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Home My WebLink About04-20-09COMMONWEALTH OF PENNSV LVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TARES DEPT. 280601 kARRISBURG, PA 1~t 28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 01 1 129 DOUGLAS EILEEN H 17 N FOREST DRIVE THOMASVILLE, NC 27360 -- ~ol.l ESTATE INFORMATION: ssN: 214-za-sss4 FILE NUMBER: 2109-0319 DECEDENT NAME: RITE KENNETH D DATE OF PAYMENT: 04/20/2009 POSTMARK DATE: 04/18/2009 couNTV: CUMBERLAND DATE OF DEATH: 11/23/2008 REMARKS: EILLEEN DOUGLAS CHECK#1047 SEAL ACN ASSESSMENT AMOUNT CONTROL NUMBER 09118518 ~ 5600.00 REV-1162 EX~11-961 TOTAL AMOUNT PAID: INITIALS: WZ RECEIVED BY 5600.00 GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS PENNSYLVANIA INHERITANCE T INFORMATION NOTICE BUREAU OF INDIVIDUAL TA%ES AND PD Box zeBABt - ^"'7^°:-TAXPAYER RESPONSE HARRISBURG PA I]128-0601 aEV-1541 E% iEq (OB feel i FILE N0. 21 ~-~J(l- ~~cl ACN 09118518 DATE 03-27-2009 209 dPR 20 Ai4 I I ~ 45 CLcR!< Or ORPHSN'S COURT EILEEN DOUGLAS 17 N FORREST DR THOMASVILLE NC 27360 EST. OF KENNETH D HITE SSN 214-28-6934 DATE OF DEATH 11-23-2008 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 TYPE OF ACCOUNT SAVINGS CHECKING TRUST CERTIF. STANDARD BANK provided the Department wikh the information below, which has been usetl in calculating the potential tax tlue. Records intlicate that at khe tleath of the above-named decedent, you were a ioint owner/benef icia rv of this accounk. If you feel the information is incorreck, please obtain written correction from khe financial institution, attach a copy to this form and return it to the above address. This account is taxable in accortlance with the Inheritance Tax laws of the Commonwealth of Pennsvly ania. Please call Q1]i ]B]-832] with queskions. COMPLETE PART 1 BELOW ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 1020964 Dato 08-16-1999 To ensure proper cretlit to the account, two Establishetl copies of This notice must accom pant paymenk tp the Resister of Wills. Make check Account Balance $ 10,000.00 payable to "Register of Wills, Asent". Percent Taxable X 50.000 Amount SUbiecY to TaX $ 5 000 00 NOTE: If tax payments are matle within three , . months of the decetlent's tlate of tleath, Tax Rate ~( 1 2 tletlucY a 5 percent discount on the tax tlue. Potential Tax Due $ 600 00 AnY Inheritance Tax tlue will become delinquent . nine months after the date of death. PART TAXPAYER RESPONSE 1 .,,~ e..,a r a ,. ' S o ~~ :~ A. The above information antl tax due is correct. ~~ L(~17//L 6-L~ ~ej~e(f~f/i Remit payment to the Register of Wills with two copies of this notice to obtain;, CHECK a discount or avoitl i nterest, or check box "A" and return this notice to the Reg Wills antl an official assessment will be issued by the PA Oepa rtn ant of Revenue. ON E BLOCK B. ~ The above assek has been or will be reportetl antl tax paid wit h the Pennsylvania Inhe ONL Y to be filetl by the estake representa tive. C. ~ The above inf orma eon is incorreck antl/or tlebts and deductions were void. l/~ 9 Complete PART ~ antl/or PART ~ below. -_ °"'~l~' 1 L~Gt un-C~(~irr„ PART If indicating a di Ffarent tax rate, please state re~~' a~"¢p¢'~ e ', ~` r~ ~,'- ~'a`'~ *" 6 w , r -" ~' "~' a ~ relationship to decede nt: v a m a„y, ¢p .p m p.a~ T € ~ +~ ~ s ~ aa a e ~ ° `` ~.r ~~ as 'a ~ ; ~~p ° TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS ~ ~ ~ ~ ®;~ ~ , v' ^° LINE 1 Date Establishetl 1 1 ~~ ~~ ~~~a~ ~"Y°~`~ 4 e "°w e't ~" ~~ ~ . $ 9 ° ~'~9 °'1T `~ '~~ ~r r`"1 Via ~~~ ~~ ~ ~~ 2. Account Balance 2 r . f r. it 4 ' ~ 3. Percent Taxable 3 X s° "a gg; ~~ ~T T~ '°,.~$'S ~~~~a~ er t ] 'I"6°r ~i~°~^. 4. Amount Subject to Tax 4 +fi "`~~~r ~~22~}}~~°TS°g ~w i~?&~r`~~e~~d99~~~ra Ap& ~ ^ D ~ '~ ~ ~ ~ t ~2 p Y'S a e B P ~~ ~5 EP °° f ~~~e r ` ~ ~~ 5. Debts and Deductions 5 - gr ar r 1T e~~ dd~~ma d~ ,g.... _E,. ~s,' ~~~, 6 Amount Taxable 6 S e Tr r~ P~ga as er¢a s~~`~:`S e ~.a , ae,p ~'r rp ,*a. . X a h ¢,3d r rn +°~ ~m ~a'ssy mT"a ~ e i ~~ ~ + e a 7. Tax Rate 7 a , F ~ a . . ~ r r 8. Tax Due 8 $ a~maPT~. Ia ~%~ eT+oP ~~d'~....a ~„d6~~a ~a~ a'~, a~,. a: as PART DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submi ktetl by the financial institution. 2. Inheritance Tax becomes delinquent nine months after the decedent's date of tleath. 3. A joint account is taxable even when the decedenk's name was added as a matter of convenience. 4. Accounts (including Those held between husband antl wife) the decedent put in joint names within one year prior to tleath are ful lv Taxable. 5. Accounts establishetl jointly between husband and wife more khan one year prior to tleath are not taxable. 6. Accounts held by a decetlent "in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information antl computation in She notice are co rreck and deductions are not being cl aim etl, place an "X" in Block A of Part 1 of the "Taxpayer Response" section. Sign 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 rekurn from the register of wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported antl tax paitl with the Pennsylvania Inheritance Tax Return filed by the estate's representative, place an "X" in Block B pf Part 1 of the "Tax paver Response" section. Sign one copy antl return ko the register of wills pF She country indicated. 3. BLDCK C - If the notice inf ormakion is incorrect antl/or deductions are being claimed, check Block C and complete Parfs 2 antl 3 according to the instructions below. Sign two copies antl submit them with voun check for The amount of tax payable to the register of wills pf the county intlicat ed. The PA Depa rtmenk 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 L Enter The date the account on ginally was establishetl or titled in the manner existing at date of tleath. NOTE: For a decetlent who died of Ter 12/12/82, accounts the decetlent put in joint names within one year of tleath are Fu11Y Taxable. However, there is an exclusion not Yo ex teed 53.000 per transferee, regardless of The value of the account or the number of accounts held. If a double asterisk (~~) appears before your first name in The address portion of this notice, the S3,080 exclusion was deducted from the account balance as reported by the financial institution. L Enter the tokal balance of the account including interest accrued to the date pf death. 3. The percentage of the account that is taxable Yo each survivor is dekerminetl as follows: A. The percentage taz able of joint assets establishetl more than one year prior to the decedent's death: I DIVIDED BV TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BV 100 = PERCENT TAXABLE JDINT OWNERS SURVIVING JOINT DWNERS Example: A joint asset registe red in the name of the decetlent antl two other persons: 1 DIVIDED BV 3 (JOINT OWNERS] OIVIDEO BY 2 (SURVIVORS) _ .16] X 100 = 16.] percent (TAXABLE TO FACN SURVIVOR) The percentage taxable for assets created within one year of the decedent's tleath pr accounts owned by the decetlent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TDTAL NUMBER OF SURVIVING JOINT MULTIPlIEO BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Ez ample: Jpink account registered in the name of the tlece dent and two other perspns and establishetl within one year of death by the decedent. 1 DIVIDED BV 2 (SURVIVORS) _ .50 % 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (Line 4) is detarm fined by multiplying the account balance (Line 2) by the percent taxable (line 3). 5. Enter the tokal 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 subie ct to tax (Line 4). ]. Enter the appropriate tax rate (Line ]) as determined below. xThe Yax rata imposed on the net value of transfers from a deceased child 21 years of aee or v 9 t tleath to or for the use of a natural parent, an adoptive parent or a stepparent of the child is g percent. The lineal class of heirs includes grantlparentsr parents, children and other lineal descendents. "Children" includes natural chil tlren whether or not they have been adopted by others, adopted children and step child ren. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adapted by others; adapted tlescende nts and their descendants; antl step-descendants. "Siblings" a e tlef fined 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 beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and de tluctions are dete rminetl as follows: Date of 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 15 percent 15 percent 07/01/00 to present 0 percent 4.5 Percent ~ 12 percent 15 percent oun er a A. Vou are legally responsible far payment, or The estate subject to atlminist rati on by a personal representative is insufficient io pay the deductible items. B. You actually paitl the debts after the tleath of the decedent and can furnish proof of payment. C. Debks being cl aim etl must be it emizetl fully in Part 3. If additional space is needed, use 8 1/2" x 11" sheek of pope r. Proof of payment may be request etl by the PA Department of Revenue. S ! ~ f3' A ,..3 ~+f ~. f~.~ i § ~ i Qa ' s'~k~ '~ r,~ ~~ v 0 M N QU ~z ~~ z~ ~~ F m ~~ ~ ~~ ~Jh ~\ \,j ~, ~J ~.~ n~ ;;; k ~~1 1 ~~ r