Loading...
HomeMy WebLinkAbout05-15-09 (2)COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 260601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: HIMMELSBACH SUSAN M PO BOX 156 MILLERSVILLE, PA 17551 fold PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX~11-96) NO. CD 01 1246 ACN ASSESSMENT AMOUNT CONTROL NUMBER ESTATE INFORMATION: ssN: 204-18-0883 FILE NUMBER: 2109-0294 DECEDENT NAME: MITCHELL GERTRUDE I DATE OF PAYMENT: 05/15/2009 POSTMARK DATE: 05/14/2009 COUNTY: CUMBERLAND DATE OF DEATH: 02/ 1 7/2009 REMARKS: CHECK# 6847 SEAL 09503419 ~ 52,639.06 TOTAL AMOUNT PAID: INITIALS: JN 52,639.06 RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS o~ c ~ 6 '~ ivy y~ ~. :~ ~~ ~~ ~ ,~ , ~~ ~t \~ i~ ~ C ~` ~~ .~~ ~~ ~\ ~~ :~ ~ ~ J ~ ~ V ~ v\ ~ ~~ v ~~ ~ `~ ~\~~~ - ``~ `~`~7 ?v ~,~ ll~~ .~1 ~~{~~6~Q? \~~ `y ` ~' ` ~ ~ ~~ ./ JVIJ...V V..i ~~V VVJL1 ~A\` •.w ,:~~ ,: ~~ ,..~ ~~~ ti- ~~ .~, ,:~~ .r., CDMMDNWsALTH OF PENNSYLVANIA ~ DEPARTMENT DF REVENUE BUREAU OF INDIVIDUAL TAXES INFORMATION NOTICE FILE N0. 21 09-0294 Po sox zsa6ol - ~~ AND HARRISBURG PA nlza-oeol . _ ~'' TAXPAYER RESPONSE ACN 09503419 eEV-isasc:urc'~.ob~:, _ ~`,, RE\/ISED NOTICE * * * DATE 05-05-2009 S.S. r''; ~!'~` DATE v _~rll ~~ TYPE OF ACCOUNT OF GERTRUDE I MITCHELL ~ SECURITY NO . 204 - 18 - 0883 0 SEC AccT OF DEATH 02-17-2009 ~ STOCK PY CUMBERLAND ~ BONDS SUSAN HIMMELSBACH ~ REMIT PAYMENT AND FORMS T0: P 0 BOX 156 REGISTER OF WILLS MILLERSVILLE PA 17551 CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 STIFEL NICOLAUS has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a beneficiary of this asset. If you feel this information is incorrect, please obtain written correction from the transfer agent, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling Ci17) 787-8321. COMPLETE PART 1 BELOW ~ * ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 5385-3049 To insure proper credit to-your account, two C2) copies of this notice must accompany your DOD Valuation 370,387.00 payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". Percent Taxable X 16.667 Amount Subject to Tax 61,732.40 NDTE: If tax payments are made within three C3) months of the decedent's date of death, Tax Rate X .045 you may deduct a 5: discount of the tax due. Potential Tax Due 2, 777.96 Any inheritance tax due will become delinquent nine (9) months after the date of death. P©T TAXPAYER RESPONSE A II RIIIIRI A. ~~(~The above information and tax due is correct. 1. You nay choose to remit payment to the Register of Wills with two copies of this notice to obtain C CHECK a discount or avoid interest, or you may check box "A" and return this notice to the Register of 0 N E ~ Wills and an official assessment will be issued by the PA Department of Revenue. B L 0 C K B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance lax return 0 N L Y to be filed by the decedent's representative. C. ~ The above information is incorrect and/or debts and deductions were paid by you. You ^ust complete PART ~ and/or PART ^3 below. PART If you indicate a different tax rate, please state your © relationship to decedent: TAX RETURN - COMPUTATION LINE 1. DOD Valuation 2. Percent Taxable 3. Amount Subject to Tax 4. Debts and Deductions 5. Amount Taxable 6. Tax Rate 7. Tax Due PART DATE PAID PAYEE OF TAX ON ABOVE ASSET(S) PAD O I I:1., ~U `` LT PA DEPARTMENT 13F R i! i 1 2 X ~ 3 3 4 - 4 . 5 ~y 5 7~ / b 7•q J p~ ~ DEBTS AND .DEDUCTIONS CLAIMED DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) g Under penalties of perjury, I declare that the facts I have reported above are true, correct and com lete to the best o my knowledge and belief. HOME ( 7/7 ) 702 i~Z ll ~'Z~ WORK C ) - AYER S GNAT RE TELEPHONE NUMBER DA GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the transfer agent. 2. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. Assets held by a decedent "in trust for" another or others are taxable fully. 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 block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with Your 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 return from the Register of Wills. Do not use the envelope provided. 2. 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 decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 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 2 and according to the instructions below. Sign 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 REY-1548 EX) upon receipt of the return from the Register of Wills. Do not use the envelope provided. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the total balance of the account including interest accrued to the date of death. 2. The percent taxable assets owned by the decedent but held in trust for or payable to another individual(s) (beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF BENEFICIARIES X 100 = PERCENT TAXABLE 1xDIVIDED gY5B2sLBENEFICIARIES)the 5a0meX f100e decb0%nCTAXABLESFORoEACHoBENEFICIARY)ns... 3. The amount subject to tax Cline 4) is determined by multiplying the account balance Cline 2) by the percent taxable Cline 3). 4. Enter the total of the debts and deductions listed in Part 3. 5 Clinem5)nfromxtheeamount subjectetortaxeClines4btracting the debts and deductions 6. Enter the appropriate tax rate Cline 7) as determined below. A. For dates of death occurring after 6/30/94, the tax rates for transfers to spouses are as follows: 1. Dates of death on or after 7/1/94 and before 1/1/95 the rate is 3%. 2. Dates of death on or after 1/1/95 transfers to spouses will be taxed at 0% tax rate. Note: For dates of death prior to 7/1/94 transfers to spouses are taxable at 6%. B. Transfers to lineal descendants including father, mother, son, daughter, grandchildren, son-in-law, daughter-in-law, stepchild and their issue are taxable at six percent (6%). A date of 7/1/2000 and after are taxable at four and a half percent (4.5%) . C. Transfers to siblings will be taxed at twelve percent C12%) for dates of death on or after 7/1/2000 . D. Transfers to all others including Uncle, aunt, nephew, and niece are taxable at fifteen percent C1 % . E. For dates of death on or after 7/01/2000, transfers from a child Cage 21 or under) to a natural parent, adopted parent or step-Parent are taxable at 0%. F. If you change the tax rate, Please specify your relationship to the decedent in the area provided. 7. The amount of tax due (line 8) is determined by multiplying the amount taxable (line 6) by the tax rate (line 7). CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: 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 paid the debts after 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 plain paper 8 1/2" x 11". Proof of payment may be requested by the PA Department of Revenue. .~~~. EQ- IST~~c~`4F~rc REGi F ~ iHY UNIT iN AR GALL THE BI!#2EAU HA~fISBt~ ~ C7~c~ru ~CAT~It DD ~U ~ E FOR TAXPAYERS