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HomeMy WebLinkAbout02-0151CUHAONNEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE BUREAU DF INDIVIDUAL TAXES DEPT. 280601 HARRISBURO~ PA 171Z8-0601 REV-IISi3 EX &FP (09-00) '02 F£8-8 P3:46 ROBIN WASELEWSK,I, 250 WINDY HILL RD SHERMANS DALE PA ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE I FTLE NO. 21 "0 2"/3--/ ACN 02100997 DATE 01-18-2002 TYPE OF ACCOUNT EST. OF GLORIA E KING [] SAVINGS $.$. NO. 16Z-22-6627 [] CHECKING DATE OF DEATH 11-27-2001 [] TRUST COUNTY CUMBERLAND [] CERTTF. REMTT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 MEMBERS 1ST FEDERAL CRED/T UN has provldad the Department eith the information listed below ahich has been used in calculating the potentiat tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction free the financial institution, attach a copy to this form and return Jt to the above address. This account is taxable in accordance aith the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-&3Z7. COMPLETE PART I BELOW N N N SEE REVERSE SIDE FOR FILING AND PAYMEMT INSTRUCTIONS Account No. 199157-00 Data 11-27-2000 Established Account Balance 13 i~ .00 Percent Taxable X 100. 0 0 Amount Subject to Tax ~3l~ .O0 Tax Rate X . Oq5 Potential Tax Due ~-C~ . O0 To insure proper credit to your account~ two (Z) copies of this notice must accompany your payment to the Register of gills. Wake check payable to: "Register of gills, Agent". ~.b~ NOTE: If tax payments are made within three (3) months of the d,cedent's date of death, you may deduct a 5Z discount of the tax due. Any inheritance tax due wil! become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A. ~ Tho above information and tax due is correct. 1. You may choose to remit payment to the Register of gills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of m CHECK ~ gills and an official assessment will be lssued by the PA Department of Revenue. ONE J BLOCK s. [] The above asset has been or w111 be reported and tax paid with the Pennsylvania Tnheritanca Tax return ONLY to be filed by the decedent's representative. C. [] The above information is incorrect and/or debts and deductions .ere paid by you. You must complete PART ~ and/or PART ~ PART Zf you indica*e a differen* *ax re*e, please s*a*e your PART DATE PAID DE~TS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Computation) Under penalties of perjury, Z declare that the facts Z have reported above are true~ correct and complete tp the bast of my kno_wledge a~nd belief. HOME (r~ll]) ~'g~,* L~LI~~ , ,, - ~3 o~ TAXPAYER SZGNATU~E TELEPHONE NUN~ER D E GENERAL INFORHATION 1. FA/LURE TO RESPOND NZLL RESULT ZN AN OFFICIAL TAX ASSESSNENT with applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the dacedent's date of death. 3. A joint account is taxable even though the dacadent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) ahich the decedent put in joint names within one year prior to death are fully taxable as transfers. S. Accounts established jointly betaaan husband and eJfs more than one year prior to death ara not taxable. 6. Accounts held by a decedent "in trust far" another or others are taxable fully. REPORTING INSTRUCTIONS - PART ! - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice ara correct and deductions are not being claimed, place an "X" in block "A" of Part ! of the "Taxpayer Response" section. Sign too copies and submit thee with your check ~or the amount of tax to the Register of Hills of the county indicated. The PA nepartasnt of Revenue mill issue an official assessment (Fora REV-IS48 EX) upon receipt of the return from the Register of Hilts. Z. BLOCK B - 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 dacadsnt's representative, place an "X" in block "S" of Part 1 of the "Taxpayer Response" section. Sign cna copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dspt 180601, Harrisburg, PA 17118-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and 3 according to the instructions baloa. Sign too copies and submit thee with your check for the amount of tax payable to the Register of Hills of the count~ indicated. The PA Department of Revenue ail[ issue an officio! assessment (Fora REV-1548 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z - TAX CONPUTATION LINE I. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 1Z/1Z/BZ: Accounts ahich the decadent put in joint names within one (l) year of death ars taxable fully as transfers. However, there is an exclusion not to exceed $3,000 par transferee regardless of the value of the account or the number of accounts held. Ifa double asterisk (xx) appears before your first name [n the address portion of this notice, the $3,000 exclusion already has been deducted frua tho account balance as reported by the financial institution. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows.' A. The percent taxable for joint assets established aero than one year prior to the dacsdent's death: ! DIVIDED BY TOTAL NUNBER OF DIVIDED DY TOTAL NUNBER OF X ZOO = PERCENT TAXABLE JOINT O#NERS SURVTVING JOINT ONNERS Example: A joint asset registered in the nasa of the decedent and too other persons. I DIVIDED BY 3 (JOINT ONNERS) DIVIDED BY 2 (SURVTVORS) = .167 X 100 = 16.71 (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created aithin cna year of the decedsnt's death or accounts caned by the decedent but held in trust for another Jndividual(s) (trust beneficiaries): I DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example.' Joint account registered in the name of the decedent and two other persons and established within cna year of death by the decedent. I DIVIDED BY Z (SURVIVDRS)= .50 X LO0 = SOl (TAXABLE FOR EACH SURVTVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 3). S. Enter the tote! of tho debts and deductions listed ]n Part $. 6. The amount taxable (1ina 6) is determined by subtracting the debts and deductions (Line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (l~na 7) as determined bsloa. De~e of Death Spouse I Lineal Sibling Collateral 07/01/9q ~o 12/$1/94 $Z 6X lSX 01/01/95 ~o 06/$0/00 OX 6Z 152 15X 07/01/00 ~o presen~ OX 4.$Xx 122 ;Tho tax rate isposed on the nat value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stapparant of the child is OX. The lineal class of heirs includes grandparents, parents, children, and lineal descendants. "Children" includes natural children ahather or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, ahether Dr not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in colson #ith the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIHED DEDUCTIONS - PART :5 - DEBTS AND DEDUCTIONS CLAIHED Allowable debts and deductions are determined as folloas: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually pald the debts after death of the decedent and can ~urn~sh proof of payment. C. Debts being claimed must be italizad fully in Part 3. If additional space is needed) use plain paper 8 1/2" x 11". Proof of payment lay 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 NO. REV-1162 EX(11-96) CD 000842 DUPLICATE WASELEWSKI ROBIN 250 WINDY HILL ROAD SHERMANS DALE, PA 17090 ACN ASSESSMENT CONTROL NUMBER AMOUNT ........ fold 02100997 $56.34 ESTATE INFORMATION: SSN: 162-22-6627 FILE NUMBER: 2102-01 51 DECEDENT NAME: KING GLORIA E DATE OF PAYMENT: 02/08/2002 POSTMARK DATE: 02/04/2002 COUNTY: CUMBERLAND DATE OF DEATH: 11/27/2001 TOTAL AMOUNT PAID' $56.34 REMARKS: ROBIN WASELEWSKI SEAL CHECK# 2682 INITIALS: CW RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS 17 - BUREAU OF TNDIVTDUAL TAXES INHERITANCE TAX DEPT. 28O601 HARRTSBURG, PA 17128-0601 ROBIN WASELENSKI 250 WINDY HILL RD SHERHANS DALE COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTXCE OF TNHERTTANCE TAX APPRAXSEHENT. ALLONANCE OR DXSALLOHANCE OF DEDUCTTONS, AND ASSESSI~ENT OF TAX ON JOXNTL¥ HELD OR TRUST ASSETS !~ . DATE 04-08-2002 ESTATE OF KING DATE OF DEATH 11-27-2001 FILE NUMBER 21 02-0151 '02 ~?i:~-5 !¥1I :(]~)COUNTY CUMBERLAND SSN/DC [62-22-6627 ACN 02[00997 :. Amount Remitted REV-1548 EX AFP (01-02) GLORIA r MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS REV-1548 EX AFP C01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 04-08-2002 ESTATE OF KING GLORIA E DATE OF DEATH 11-27-2001 COUNTY CUMBERLAND FILE NO. 21 02-0151 S.S/D.C. NO. 162-22-6627 ACN 02100997 TAX RETURN NAS: CX) ACCEPTED AS FILED C > CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FEDERAL CREDIT UN ACCOUNT NO. 199157-00 TYPE OF ACCOUNT: C ~ SAVINGS C ) CHECKING C ) TRUST C ) TIME CERTIFICATE DATE ESTABLISHED 11-27-2000 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: .00 X 1.000 .00 - .00 .00 X .45 .oo NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 02-04-2002 CD000842 .00 56.~4 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE TF PATD AFTER THTS DATE, SEE REVERSE FOR CALCULATTON OF ADDITIONAL INTEREST. ~ IF TOTAL DUE IS LESS THAN 41, NO PAYHENT IS REQUTRED. TF TOTAL DUE TS REFLECTED AS A "CREDIT" ¢ CA), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS FORH FOR TNSTRUCT[ONS. ~ 56.54CR .00 56.54CR PURPOSE OF NOTICE= PAYMENT= REFUND OBJECTIONS= ADMIN- ISTRATIVE CORRECTIONS= DISCOUNT= PENALTY= INTEREST= To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 91~0). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to= REGISTER OF NILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, may be requested by coapleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax*' CREV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or by calling the special 2~-hour answering service for forms ordering= 1-800-362-2050; services for taxpayers with special hearing and or speaking needs= 1-800-447-3020 CTT only). Any party in interest not satisfied with the appraiseaent, allowance, or disallowance of deductions or assessment of tax Cincludtng discount or interest) as shown on this Notice pay ob§act within sixty C&O) days of receipt of this Notice by= --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17126-1021~ OR --electing to have the matter determined at the audit of the account of the persona/ representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in writing to= PA Department of Revenue, Bureau of Individual Taxes, ATTN= Post Assessment Review Unit, DEPT. 280&O1, Harrisburg, PA 17128-0&01 Phone (717) 787-&505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" CREV-1501) for an explanation of adainistratively correctable errors. If any tax due is paid within three Cb) calendar months after the decedent's death, a five percent discount of the tax paid is a11o~ed. The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 199&, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the saae manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six C&X) percent per annum calculated at a daily rate of .0001&4. All taxes which becaae delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are= Year Interest Rate DaiIy Interest Factor Year Interest Rate Daily Interest Factor 1982 20X .000548 1992 9X .000247 1983 lAX .000438 1993-1994 7X .000192 1984 11X .000301 1995-1998 9X .0002~7 1985 13~ .00035~ 1999 7X .000192 1986 lOX .000274 2000 8X .000219 1987 9X .000247 2001 9X .000247 1988-1991 11~ .000301 2002 &X .OOOl&4 --Interest is calculated as follows: XNTEREST = BALANCE OF TAX UNPAXD X NUNBER OF DAYS DBLXN~UENT X DAXL¥ XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. [f payment is made after the interest computation date shown on the Notice, additional interest must be calculated.