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HomeMy WebLinkAbout05-01-09~~ ~~ x~ v -~'" ~~ `,.~ .~ .~ 3 ~ ~. o~ v ~~ ~~ ~' ~ ~~ c~ ~ .~ ...:: w ~~ ~~ .~ t.~ .~ 0 M .-~ a m ~ A '~ ~ .s:S p U1 MA/" bd ' C~~ r~,,~,~.~?~Van~ i~no~ s,r~r~~~o ~o ~~~~ ~o :~ ~!d 1- ~~~ b001 4, PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES AND FILE N0. 21 08-0613 PD sox zao6ol ,,'' ~-` 1-- ,-„ H1-RRISBURG PA rnzB-ocBl =~- ~- '_:`rAXPAYER RESPONSE ACN 09122680 '"'~ ~:~ * * REVISED NOTICE * * * DATE 04-21-2009 REV-1541 BY ~11RP-(B8-aB) ~ ,~_..-~. 2009 i9AY - I AN ! I ~ Q2 CLERi~ Or ORPHAA!'S ~Q~JRT '.,,' J,, ~;~ FA CUf~~:~_ ~_ ~~ , .. CHRISTOPH S BROWN 3110 LEWISBERRY RD YORK HAVEN PA 17370 E5T. OF DONALD M BROWN SSN 218-28-4058 DATE OF DEATH 05-25-2008 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 TYPE OF ACCOUNT SAVINGS CHECKING TRUST ® CERTIF. FULTON BANK provided the Departaent with the inforaation below, which has bean used in calculating the potential tax due. Records indicate that at the death of the above-naaed decedent, you ware a Joint owner/beneficiary of this account. If you feel the infonation is incorrect, please obtain written correction frog the financial institution, attach a copy to this fora and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Coeaonwealth of Pennsylvania. Please call C717) 787-8327 with questions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 252-0 063225 Date 12-0 6-1994 To ensure proper credit to the account, two Established copies of this notice gust accoapany payeent to the Register of Wills. Make check Account Balance $ 996 .50 payable to "Register of Wills, Agent". Percent Taxable X 50 .000 NOTE: If tax payaents are cede within three Amount Subject to Tax $ 498 .25 aonths of the decedent's date of death, Tax Rate X .045 deduct a 5 portent discount on the tax due. Any Inheritance Tax due will becose delinquent Potential TaX Due $ 22 • 42 nine aonths after the date of death. PART TAXPAYER RESPONSE 1^ A. ~ Tha above inforwation and tax due is correct. Resit payeent to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or check box "A" and return this notice to the Register of C ONE ~ Wills and an official assassaent will be issued by the PA Departaent of Revenue. B L 0 C K B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the estate representative. C. ~ The above inforaa ion is incorrect and/or debts and deductions were paid. CoaDlete PART ~2 and/or PART 3~ below. PART If indicating a different tax rate, please state Q relationship to decedent: TAX RE TURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Data Established 1 2. Account Balance 2 $ 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 $ --.€ ' 5. Debts and Deductions 5 '~` 6. Amount Taxable 6 $ 7. Tax Rate 7 X ' 8. Tax Due 8 $ Y ± PART DEBTS AND DEDUCTIONS CLAIMED Under penalties of perjury, I declare that the facts I have reported above are true, correct and belief. complete to the best of my knowled ge and HOME C~~~ ) ~'~$ ~~Sa-` l ri 1 1~NY~tlf of ORK C~~ ) g "' OS`c~~ ~~~~~'~Q ~1 Y1 TA PAYER SIGNATURE TELEPHONE NUMBER . DATE 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 submitted by the financial institution. 2. Inheritance Tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even when the decedent's name was added as a ^otter of convenience. 4. Accounts (including those held between husband and wife) the decedent put in joint names within one year prior to death are fully taxable. 5. Accounts established jointly between husband and wife sore 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 information and computation in the notice are correct and deductions are not being claimed, place an "X" in Black 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 (Fore REV-1548 EX) upon receipt of the return from the register of wills. 2. BLOCK 8 - If the asset specified on this notice has been or will be reported and 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 "Taxpayer Response" section. Sign one copy and return to the register of wills of the county indicated. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check Block C and coaplete Parts 2 and 3 according to the instructions below. Sipn two copies and submit them with your check for the amount of tax payable 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 return from the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established ar titled in the manner existing at data of death. NOTE: For a decedent who died after 12/12/82, accounts the decedent put in joint names within one year of death are fully taxable: However, there is an exclusion not to exceed 03,000 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 03,D00 exclusion was deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. The percentage of the account that is taxable to oath survivor is determined as follows: A. The percentage taxable of joint assets established more than one year Drier to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BY 100 = PERCENT TAXABLE JOINT WdNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decadent and two other persons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TO EACH SURVIVOR) B. The percentage taxable for assets created within one year of the decedent's death or accounts owned by the decadent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons antl established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax CLina 4) is determined by multiplying the account balance Cline 2) by the percent taxable (Line 3). 5. Enter the total 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 subject to tax Cline 4). 7. Enter the appropriate tax rate (Line 7) as determined below. Data of Death Spouse Linea3 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 ^The tax rate imposed on the net value of transfers from a deceased child 21 years of ago or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent. The lineal class of hairs includes grandparents, parents, children and other lineal descendents. "Children" includes natural children whether or not they have bean adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendants, whether or not they have bean adopted by others; adopted descendents and their descendants; and step-descendants. "Siblings" are defined 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 deductions are determined as follows: A. You are legally responsible for payment, or the estate subject to adwinistration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after the death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use 8 1/2" x 11" sheet of paper. Proof of payment may be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT BROWN STEPHEN D 3110 LEWISBERRY RD YORK HAVEN, PA 1 7370-91 1 1 fob ESTATE INFORMATION: SSN: 218-28-4058 FILE NUMBER: 2108-0613 DECEDENT NAME: BROWN DONALD M DATE OF PAYMENT: 05/01 /2009 POSTMARK DATE: 04/30/2009 couNTY: CUMBERLAND DATE OF DEATH: 05/25/2008 REV-1762 EX(11-96) NO. CD 01 1 183 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ 522.42 TOTAL AMOUNT PAID: REMARKS: $22.42 CHECK#1703 INITIALS: JN SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS ~. ....- ~~ .;~« REGISTER OF WILLS ~°° ~. .a» ...~ ... ,.~ ««~..