Loading...
HomeMy WebLinkAbout08-18-09COMMONWEALTH OF PENNSYLVANIA OEPARTMEHT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280801 HARRIBBURG, PA 17128-0801 RECEIVED FROM: ALTLAND RONALD L 30 N SEASONS DRIVE DILLSBURG, PA 17019 loN PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1182 EXI11-961 NO. CD 011633 ACN ASSESSMENT AMOUNT CONTROL NUMBER ESTATE INFORMATION: SSN: 1ss-1S-~aaa FILE NUMBER: 2109-0504 DECEDENT NAME: ALTLAND VERA A DATE OF PAYMENT: 08/18/2009 POSTMARK DATE: 08/18/2009 COUNTY: CUMBERLAND DATE OF DEATH: 05/24/2009 REMARKS: RECEIPT TO ATTY CHECK#112 SEAL 101 ~ 59,000.00 TOTAL AMOUNT PAID: INITIALS: WZ RECEIVED BY 5 9, 000.00 GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE BUREAU OF SNOIVIDIML TAXES AND FILE N0. 21 09-0504 PD BOX 280601 TAXPAYER RESPONSE ACN 09147473 WIRR IS BURG PA 17128-0601 DATE 06-12-2009 __ __ mw-ace ix )3P'Ftiy b6~ ~ =1~'~! , ii ~ ;.r .. ... ~... 2009 AUG 13 PM 12~ I 1 CLERI; OF n ^^ RONALD L ALTLAND ~~Pi ~`~~~~~ Li.~i~i''T 30 N SEASONS DR CU , -~'_ ~ ,.i~,. FAA DILLSBURG PA 17019 EST. OF VERA A ALTLAND SSN 189-18-7433 DATE OF DEATH 05-24-2oD9 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 TYPE OF ACCOUNT SAVINGS CHECKI N6 TRUST ® CERTIF. FU LT ON BANK provided the Oapartmant with the infonatian below, which has been used in ealeulatinp the potential tax due. Reco rtls indicate that et the death of the above-named decadent, you were a ioint owner/benef ieiarv of this account. If you feel the info nation is ineorrec4, please obtain written correction trap the financial institution, attach a copy to this form and return it to the above address. This account is taxable in ecco rden ce with the Inheritance Taz laws of 4ha Coworwealth of Pennsylvania. Plaaae call (717) 787-8327 with aueations. COMPLETE PART 1 BELOW a SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 064-0274869 Account Balance Percent Taxable Amount Suhi oat to Tax Tax Rato Potential Tax Due Date 06-11-2008 Established $ 7,236.11 X 100.00 $ 7,236.11 X .15 $ 1,085.42 To •nsu ra proper eratlit to the account, two copies of this nokica oust aeeomparry pavnant to the Raeister of Wills. Make chock payable to "Register of Wills, Agent•'. NOTE, If tax payments an made within three months of the decedent's date of death, deduct e 5 percent discount on the tax due. Arty Inheritance Tax due will become delinmuent nine months of tar the data of death. P T TAXPAYER RESPONSE ~ 7 A. ~ Tha above info netian end tax due is eo tract. Remit payment to the Rapistar pf Wills with two copies of this notice Rp obtain CHECK a discount or avoid interest, pr check box "A" and return this notice to the Rapistar of r Wills and an official assessment will b• issued by the PA Oep ertment of Revenue. I ONE L BLOCK B. x~ Tha abava assa4 has bean or will ba reported and kax paid with the Pennsylvania Inheritance Taz rata rn J ONLY K-~ to ba filed by the astaka rap rasantative. C. ~ The above inf ores ion is incorreek and/or debts and datluctions ware paid. Complete PART 2~ and/or PART 3^ below. pART if indicating a tlifferent tax rata, please state rolatlonshlp to tlecedant: TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Date Establiahetl 1 2. Account Balance 2 S 3. Percent 70x061• 3 X 4. Amount Subi act to Tax 4 5. Debts and Detluct3ons 5 6. Amount Taxable 6 $ 7. Tax Rate 7 X e. Tax Due 8 $ PART DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID DATE •r panaltios of poriury, I declare that the facts I have report od above are true, corroet and eom lets t t 10~best of my knowledge and 6a 11 ef. HOME ( T~7 ) e~ Y3 - 3 3 ~{/ t9-~ ~ woRK c 7rY ~ a~~8.33N1 GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on incarnation subnitt ed by the financial institution. 2. Inheritance Tmc becomes tlelin4uent nine non the after the decedent's tlake of tleath. 3. A joint account is taxable even when the decedent's nano was atltletl as a natter pf convenience. 4. Accounts (inclutlinp those hold between husb entl and wife) the decedent put in joint naves within one year prior 40 tleath era tulle taxable. 5. Accounts established jointly between husbantl antl wife Hors than one year prior to death are not taxable. 6. Accounts held by a tlecetlent "in trust for" another ar others are fully 4exable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If 4he inf ornation and conputakion in the notice are correct and deductions era not being cleined, place an "%" in Block A of Part 1 of 4he "Texpay er Response" suction. Sign two copies antl submit then with a check for the enoudt of tax to the register of wills of the county intlicatetl. The PA Depa rtnent of Revenue will issue an official assessnent (FO rn REV-I548 EX) upon receipk of kha return from the register of wills. 2. BLOCK B - If the asset spacif ied on this notice has been or will be reporked and tax paitl with the Penn svlvenia inheritance Tax Return filed by the estate's rep resenka4ive, place an •'X" in Block B of Pert 1 of the "T axpaYar Response'' section. Sign ova copy antl return to the regi star of wills of the county indicated. 3. BLOCK C - If the notice inf ore ation is incorrect and/or tletluctions are being clainetl, check Block C and couple to Parts 2 antl 3 according ko the instructions below. Bign two copies antl submit thea with your check for kha epount of tax payable to kha register of wills of the county indicated. Tha PA Oepa riwan4 of Revenue will issue an official assessnent (Porn REV-1548 IX) upon receipt of the rata rn fron the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 3. Enter the data the account originally was established or tikled in the manner ex istinp at data of death. NOTE: Far a tleeetlent who died after 12/12/82, accounts the decedent pu4 in joint vanes within ova year of daakh ere fully taxable. Hweve r, there is an exclusion not to exceed !3,000 oar transferee, regartll ass of the value of the account or the number of accounts held. If a tlouble asterisk (ss) appears before your first nano in the sdd tees portion of this notice, the 63.000 ex clusian was tleductetl fron the account balance as repo rtad by the financial institution. 2. Enter the tata3 balance of kha account inclutling interest accrued to iha data of death. 3. The percents ge of the account that is taxable to each survivor is tletaninad as follows: A. The oareentage 4ax able of iain4 assets established nova than ova year prior to the tlecetlen is tleath: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BV 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Exanplev A joint asset registered in the nano of the decedent and two other Parsons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TU EACH SURVIVOR) B. The pereantaBa taxable for assets creaked within ova vast of kha decedent's death pr accounts woad by the dacadant but hold in trust for another individual(s) (trust beneFiciaries)v 1 OIVI DED BV TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BV 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Ex aavla: Joint account repiste retl in the none of the tlecetlent and two other parsons antl est eblishetl within one year of tleath by iha deudegt. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 50 percent CTAXA BLE FOR EACH SURVIVOR) 4. Tha amount subject to tax (Line 4) is tlete ninetl by aultiply imp the account balance (Line 2) br the percent taxable (Line 3). 5. Enter the total of the debts and tleduetions listed in Park 3. 6. The amount tax stile Cline 6) is data n inetl by subiraetinp kha debts and deductions Cline 5) fron the as punt subject ko tax (Line 4). 7. Enter the epprop vista tax rats (Line 7) ss tlete rninetl below. Data of Doath Spouso Lineal SSb 13 n9 Collatorml 07/01/94 to 32/37/94 3 pareenk 6 po re out 15 per<ent 15 percent 01/01/95 to 06/30/00 0 poreent 6 percent 15 percent 15 percent 07/01/00 to pros ant 0 percent 4.5 percent a 12 percent 15 parcant aThe tax rats imposed on the vat value of trans! ors fron a daces sad child 2l veers of age or younger at death Yo or for She use of s natural parent, an adoptive parent or a stepparent of the child is 0 Percent. Tha lineal class of heirs inciudes grandparents, parents, chiltl ran and other lineal descendents. ''Children'' inclutlos natural children whether or not thou have boon adapted by ethers. atlopted child ran antl stop children. •'L ineal tleseentlents" inclutlos all children of the natural Psrents antl their tleseendents, whether or not iher'have barn atlopHtl by others; atloptetl tlescendants and their tlescendanta) and atao•descendanta. "Siblings" are def inetl as intlivitluals who have at least one parent in cone on with the decedent, whether by blootl or adoption. Tha Collateral class of heirs inclutlos all gkher beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable tlebts antl tletluctionz era deiarnined as follaws~ A. You era legally rasponsibl• for Pavnent, or the estate subject to etlnini stration by a personal reprosentetive Ss insuttieient to pay the tletluctible ilea s. B. You actual3Y paitl the tlebts after the death of the decatlent entl can furnish proof of paywent. C. Debts being clainetl oust be itanizetl fully in Part 3. If adtlitional space is needed, use B 1/2" x 11'• sheet of papa r. Proof of Paynant say be reaua stud by the PA Deperinent of Revenue.