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Home My WebLink About07-16-09COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TA%ES DEPT. 280601 HARRISBURG, PA 1]128-0801 RECEIVED FROM: LIS BARBARA J 3818 HEARTHSTONE ROAD CAMP HILL, PA 17011 -------- ,ova PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ESTATE INFORMATION: SSN: 325-0~-8231 FILE NUMBER: 2109-0030 DECEDENT NAME: DANECKE EMILIE DATE OF PAYMENT: 07f16f2009 POSTMARK DATE: 07/15/2009 COUNTY: CUMBERLAND DATE OF DEATH: 01/05/2009 REV-1182 EX111-981 NO. CD 011498 ACN ASSESSMENT AMOUNT CONTROL NUMBER 09134041 ~ $1,919.43 TOTAL AMOUNT PAID; REMARKS: BARBARA LIS CHECK#1135 INITIALS: WZ SEAL RECEIVED BY: 51,919.43 GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXER AND FILE NO. 21 09-0030 Po Box zeoaDl ^;' ~(( ~ ~^," TAXPAYER RESPONSE ACN 04134041 WIRRISBURG PA 17128-0601 - ., n ^~-~r~ ~ - --- DATE 06-09-2009 .2004 JUL 16 AM l t ~ 24 ~CL^EM1RK OF r]~ C'nrl-Ifvv S CDUn 1 CUh1B~'RL~~NQ C~~., PA. ^* BARBARA J LIS 3818 HEARTHSTONE RD CAMPHILL PA 17011-1427 EST. OF ENILIE DANECKE SSN 325-07-8231 DATE OF DEATH 01-05-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORNS 70: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 TYPE OF ACCOUNT SAVINGS CHECKING TRUST ® CERTIF. WACHOVIA BK NA provided the Departaent with the inforaation bales. which has heen used in ealculatine the potential tax due. Reeorde indicate that et the death of the above-naaad decedent. you were a joint owns r/banef ieiery of this eccounk. If you fee} the inforaat ion is incorrect, of ease obtain written correction frog 4he flnaneial institution, attach a eopv to this fora antl return it tv the above atldreas. This account is taxable in accordance with the Inheritance Tax laws of the Coaeom+ealth of PannaYlvunia. PLaae call O17) ]BI-a32] with euoatipbs. CONPLETE PART 1 BELOW ^ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 247402063767906 Dat• 09-08-2008 To ensure proper ereait to the account, two Establl shed copies of khie notice oust accoapero Account Halanco 85 307.84 pavaent to the Resister of wills. Make check S , payable to "Rppister of Wills. Apent•'. Portent Taxable X 50.000 NOTE: If tax pavaents are aede within three Amount Subject to Tax y` 42, 653.92 aonths of the decedent's data pf tleata, TaX Rata X , 15 deduct e 5 percent discount an tM tax due. Potential Tax Oua S 6 398.09 Any Inheritance Tax due w311 beeoae delincuent , nine aonths after the daG of duth. PART TAXPAYER ES ONSE 1 A. ~ The above inf oraakion and tax due is correct. Resit pm'ment to the Register of wills vita iwo copies of this notice to obtain r CHECK a tliseount or avoid interesk, or check box "A" and return this notice to the Re pistar of I ONE ~ wills and an official essesseent will be issued by the PA Departaent of Revenue. L BLOCK B. ~ The above essa4 has been or will ba reported and tax paid with the Pannsv lvania Inherit enee Tn~ ref urn ONLY to be filed by the estate representative. C. The above inf or. eon is into rr et and/or debts antl detluetions were paid. pleia PART 2s endJor PART ~ bel w. PART If !ndl ca tiny a different tyx rats, please state C relationship to decedent: 1 j 118 ~ +~ ~ -~~n'I/ \ -J TAX RETURN - COMPUTATION OF TAX ON JOINTlTRUST AC COUNTS ~~ LINE 1. Date Established 1 (~ p G} -Ct ~' -a-D~O 2. Account Balance 2 S R SA 3 0 7. ~! 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 $ aZf ~e 5 .~ . c1 ~ 5. Debts antl Deductions 5 6. Amount Taxable 6 S -1 5 3.9 ~ ~"~ aC 7. lax Rate 7 X r B. Tax Due e S G 1 ri . ~3 Under penalties of perjury, I declare that too facts I have reported above are true, correct antl c~^plate to the boa of my knowledge and belief. HOME C 7~~ ) ~ ~e / ~ O ~ ~ 7 f~ .O,C~lZt.u ~A WORK ( ) ~ ~ /]„ ~~ ~ TAXPAYER SIG ATURE TELEPHONE NUMBER AD' TE' PART DEBTS AND DEDUCTIONS CLAIMED 0 DATE PAID PAYEE DESCRIPTION AMOUNT PAID GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applScable Interest based on infpraa item submitted by the financial institution. 2. Inh •ritanca Tax becomes tlelinouen[ nine non the after the decedent's date of death. 3. A join4 account is taxable even when the decedent's nano was added as a natter of convenience. 4. Accounts (including those hold between husband and wife) the dacetlent put in ]pint naaas within one veer prior to tleathare Fully taxable. 5.Aeeounts established iointly be Mean husbenq and wife Wore khan one year prior to death are not 4ax able. 6. Accounts held by a tlecatlent "in trust for^ another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the inforaation and computation in the notice are correct and deductions are not being claiaad, place an •'%" in Block A of Part 1 of the "Taxvey er Response" section. Sipn two copies and submit them with a check for the amount of tnx 4o the register of wills of the county indicated. The PA Oepa rtaent of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return trop the register of wills. 2. BLOCK B - If kh• asse4 specified on this notice has been or will be reported and tax paid with kha Pennsylvania Inheritance Tax Ratu rn filed by the estate's represenkativa, place an '7t•' in Block B of Part 1 of the "T axpaver Response" section. Sign one copy and return to kha register of wills of the cou ntv indicated. 3. BLOLK C - If the notice inform ekion is incorrect and/or deductions are being claimed, chock Black C and coaplete Parts 2 and 3 according to the instructions below. Sign two copies and subs it them with your check for kha amount of tax pava63e to the register of wills of the county indicated. Tha PA Department of Revenue will issue an official assessment (Fora REV•1548 EX) upon receipt of the rata rn From the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the data the account originally was estabIizhetl or titled in the canner existing at data of death. NOTE: For a dacetlent who died after 12/12/82, aecounta the dacetlent vat in joint naaaa within one year of death are fully taxable. However, there is an exclusion not to exceed P3,000 oar transferee, regardless of kha value of 4he account or the number of accounts held. If a double asterisk (ss) appears before year first nano in the add rass portion of this notice, kha 03,000 ox elusion was deducted iron the aeeoun4 ba3anca as reported by iha financial institution. 2. Enter iha total balance of the account including interest accrued to iha date of death. 3. The pareenta6e of the account 4hat is taxable to each survivor fs determined as follows: 4. The perc•ntape 4eX able of joint assets established more khan one year prior to iha decetlent•s death: 1 OIV IDEO BV TOTAL NUMBER OF DIVIDED BY 70TAL $UMBFR OF MULTIPLIED BY 100 = PERCENT TA)(A81E JOINT OWNERS SURVIVING JOINT OWNERS Ex ample. A ]pint asset reaistared in iha name of iha tleced•nt and Mo other persons: 1 DIVIDED BV 3 (JOINT OWNERS) OIV IOED bV 2 (SURVIVORS) _ .167 X I00 = 16.7 percent (TAXABLE TD EACH SURVIVOR) The percentage taxable for assets created within pna year of the daeetlan is des th 'or accounts owned by iha dacetlent but held in 4rust for another individual(s) (trust benef iciariasL 1 OIVI DEO BY TOTAL NUMBER OF SURVIVING JOINT MUL TIPIIED BV 100 = PERCENT TAXABLE OIYNERS. DR TRUST BENEFICIARIES EX ample: Joint account reBi stared in kha nano of the decedent and two oth ar persons and establishatl within one Year of death by the decadent. 1 OIVIDEO BY 2 (SURVIVORS) • .50 X 100 = 50 partook (TAXABLE FOR EACH SURVIVOR) 4. The amount subiact to tax (Line 4) is tleterm inetl by multiply ing the acca ant balance (Lino 2) by iha percent taxably (L 3ne 3). 5. Enter the total of iha debts and deductions listed in Pert 3. 6. Tha amount tm;able (Lino 6) is deterwined by subtrackinp the debts and deductions (Line 5) from the amount subiact to tsx (Line 4). 7. Enbr the apprap riab tax rata Cline 7) as date n inetl below. Data of Do ath SFDUSa Lineal Sibling Collateral 07/01/94 to 32/33/94 3 percent 6 percent 15 percent 15 percent 01/01/95 to 06/SD/00 0 percent 6 pa rc ant 15 percent 15 percent 07/01/00 to present 0 percent 4.5 percent a 12 percent 15 percent • ax raL smpased on ha na value of transfers from a eew se chil 21 years of ace or younger a4 death to or for iha use of a natural parent. an adoptive parent or a stevparent of the child is 0 perc•n t. Th• lineal class of hairs includes grandperenks, parents, child ran .and other lineal tle scan dents. '•Ch iltlren" includes natural children whether or not they have bean atlapteq by others. adopted chil dram nntl step chil prem. "Lineal deacantlents" includes all children of iha natural parents and their descendents, whether Or not they have bean adopted by others; adopted descendents and their descendants; and atep-d•seantlanta. •'S iblings'• era daf in•d as individuals who have at least one parent in common with the decedent, whether by blood or adoption. Tha Coilate ral class of hairs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are deterained as follows: A. You are legally responsible for payment. or iha estate subject to administration by a personal reprasentat ivy is insufficient to pay iha deductible itea s. B. You actually paid iha debts after the death of the decedent and can furnish proof of priment. C. Debts baine claimed Husk ba iteaizetl fully in Pert 3. If atltlitianal space is needed, use 8 1/2" x 11" sheet of paper. Proof of payment nay be reouestatl by kha PA Oep arts enk of Revenue. ~' ~ ~: ~' , Yw ~_ 0 1"' --... 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