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Home My WebLink About08-13-09COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXER DEPT. 280801 HARRISBURG, PA 17128-0801 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MARINO ANTOINETTE 15 COLONIAL CLUB DRIVE #303 BOYNTON BEACH, FL 33435 -------- f01E ESTATE INFORMATION: Ssrt: tat-3o-2736 FILE NUMBER: 2109-0669 DECEDENT NAME: MARINO RAYMOND DATE OF PAYMENT: 08/13/2009 POSTMARK DATE: 08/12/2009 COUNTY: CUMBERLAND DATE OF DEATH: 07/03/2009 ACN ASSESSMENT CONTROL NUMBER REV-1162 EX111-961 N0. CD 01 1617 AMOUNT 09144177 ~ S85.46 TOTAL AMOUNT PAID: REMARKS: ANTOINETTE MARINO CHECK#1269 S85.46 INITIALS: WZ SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS PENNSYLVANIA INHERITANCE INFORMATION NOTICE BUREAU OF INDIVIDUAL TA%ES AND PD BOX 280601 TAXPAYER RESPONSE NARRISBURG PA 17128-0601 esvasss a srr <oe-oo FILE N0. 21-~~-~ ACN 09144177 DATE 06-12-2009 EST. OF RAYMOND MARINO SSN 131-30-2736 DATE OF DEATN 07-03-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: ANTOINETT MARINO 39 COUNTRY CLUB ROAD CARLISLE PA 17015 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 TYPE OF ACCOUNT ® SAVINGS CNECKI N6 TRUST CERTIF. MEMBERS 1ST FCU providetl kha Dapartwent with the iota rnation balou, uhieh has been used in celculetina the potential tax due. Recortls indicate that at the death of 4he above-new ed decedent, you ware a ioint owner/bansf ieiarv of this account. If vau teal the info net ion is incorrect, please obtain urittan ca rreckion frow the fin eneial institukion, attach a copy 4o this fora and return it to the above address. This accoun4 is kax able in accordance with the inheritance Tax laws of the Coawomtealth of Pannsvlven ia. Please call (717) 787-8327with questions. COMPLETE PART 1 BELOW a SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 256349-00 Account Balance Percent Taxable Amount Subject to Tax Tax Rate Potential lax Due PART CHECK ONE BLOCK ONLY To ensure proper credit to the account, twa coplas of this notlca wu st accowpa:D/ paywan4 to 4he Register of Wills. Make cheek payable to "Register of Wills. Apank". NOTE: If 4ax payw ants era weds within three wpnths of the tlecetlant'a date of death, detluck a 5 percent discount on the tax due. Anv Inhe rikanea Tax due will bacowe delinquent nine wonths after the date of death. Tha above inforwation and tax due is earrect. Rew it pavwant to the Register of Wills with two copies of this notice to obtain a discount or evoitl interest, or check box "A" and return this noti ca Lo the Raeister of Wills and an official assesswent will be issued by the PA Departsent pf Revenue. e. ~ Tha above asset has bean or will be reported and tax paid with 4he Pennsylvania Inha ritanee Tax return to be filed by the estate represankative. TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS I ~' LINE 1. Date Established 1 2. Account Balanea 2 S 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 S 5. Debts and Deductions 5 6. Amount Taxable 6 $ 7. lax Rate 7 X e. Tax Due e $ PART DEBTS AND DEDUCTIONS CLAIMED ^3 DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the facts I have reported abov~/e era tru//e~~, corr[e~ct /a/nd ~~cQfQf~~mpl~~a,~,t}}eyy Lp the bast of my knowledea and bell ef. HOME C~/ / ) ~`7'~ (~j L}' / ~A13A1~ry'GLI.Y~Q~Lr1,D WORK C ) TAXPAYER SIG ATURE TELEPHONE NUMBER DATE Date 12-23-2004 Establishetl $ 11,393.89 X 16.667 $ 1,899.02 X .045 GENERAL INFORMATION 1. FAILURE TD RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based an information submitted by She financial inst itutian. 2. Inheritance Tax bet was delinquent nine months after the tleeeden4's tlake of death. 3. A ioinY account is taxable even when 4he tlecedent's nave was atltled as a nakter of conveni ante. 4. Accounts (including 4hose heltl between husband antl wife) khe decedent puk in joint naves within one year prior to death are fully taxable. 5. Accounts established jointly betty son husband and wife no ra than one year prior to death era not taxable. 6. Accounts held by a decadent "in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the inf ornation and cosputation in the notice ere correct and deductions are not bainp claimed, place en '7(" in Block A of Park 1 of the "Taxpayer Response" section. Sion two copies and submit then with a chock for the amount of tax to 4he register of wills of the county indicated. The PA Oaparteant of Revenue will issue an official assessnen4 (Fora REV-1548 EX) upon receipt of the rata rn from the resister of wills. 2. BLOCK B - If the asset specified on this notice has been or will be reportetl and tax paitl with the Pennsylvania Inheritance Tax Ratu rn filetl by the estate's rap resentative, place an "X•' in Block B of Part 1 of the '•Tax payer Rasponsa•' seckian. Sign one copy and return to the register of wills of khe county indicated. 3. BLOCK C - If the notice info rnation is incorrect and/or deductions ere bainp claimed, check Block C antl complete Parts 2 and 3 aeeardinp to the instructions below. Sign two copies antl submit then with your cheek for 4he an punt of tax payable to the repistar of wills of the coon ty indicated. The PA Depa rtnent of Revenue will issue an official assessment (Fors REV-1548 EX) upon receipt of the return iron the repistar of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the data the account orieinelly was established or fitlad in the manner ex istinp at data of death. NOTE: For a decedent who died after 12/12/82, accounts the decedent put in ioink mamas within one vaar of death are fully tm;abla. However, there 3s an exclusion not to exceed 63.000 per transfe roe, regardless of the value of the account or khe nusber of accounts hold. IF a double asterisk (ss) appears before your first nano in the address porkion of this notice, the 03.008 uclusion was deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the account including interact accrued 4o the date of death. 3. The pereantepe of the account that is taxable to each survivor is determined as Pollws: A. Tha pereentape taxable Pf joint assets established wore khan ova vaar prior 4o the tlecetlenk•s death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BV 100 = PERCENT TAXABLE JOINT pYNERS SURVIVING JOINT OWNERS Ex anple~ A ioint assek rapistpred in 4he nano of the tleeeden[ antl 4wo other parsons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVI OED BY 2 (SURVIVORS) _ .167 X 300 = 16.7 pa rcen4 (TAXABLE TO EACN SURVIVOR) B. Tha percentage 4axable for assets created within one year of the deeetlen4•s death or accounts owned by 4he decadent but hold in trust for another individual(s) (trust banal ieia ries): 1 DIVIDED BV TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TA%A BLE Ot1NERS OR TRUST BENEFICIARIES Fx ampl a: Joint account registered in the name of the decedent and two other persons and established within ova year of death by the decedenk. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACR SURVIVOR) 4. The as ~Unk subject to kax (Lino 4) is data rmined by nultiplyine the account balance (Line 2) by the pe rcen4 4azable (Line 3). 5. Entor the total of the debts and tleduetions listed in Part 3. 6. Tha wount taxable (Lino 6) is determined by subtraetinp the debts and deductions (Line 5) (ran khe amount subieet to taz (Line 4). 7. Enter the spp ropriat• taz rate (Line 7] as determined below. Date of Death Spouse Lineal SSblSng Coliatpral 07/01/94 to 12/31/94 3 pareant 6 percent 15 percent 15 pe rc pmt 01/01/95 to 06/30/00 0 percent 6 percent 15 part ant 15 pa rc ant 07/01/00 ko present 0 percent 4.5 percent a 12 percent 15 pareant al he ta% rata lnp0 sap an the mat value of irons( ors iron a tleceasa0 child 21 Years of spa or YPYnpar at death 40 or for the use of a natural parent, an adoptive parenk or a stepparenk of the child is 0 pareant. Tha lineal class of heirs includes grandpa rants, parents, children and other lineal daseen dents. "Children" includes natural children whether ar not thou hove bean adopted by others, adopted child ran end step chiltlren. ''Lineal des centlents" includes all chiltlren of the natural pa rants and their descendents, whether or not thou have been atlopf ed by others; adopted tlescendanks and their descendants; end atop-daseandants. "S iblinas" era dal fined as individuals who have at least one parent in coon on wikh the decedent, whether by blood or adoption. The Collateral class of hairs includes all other 6aneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and dada c4ions are tletermine0 as. fallowsl A. You era legally responsible for payment, or the estak• subs eck to administration by a pa rsonal representative is insuff leient to pav the deductible items. B. You aetuslly Paid the debts after the death of the dacedant antl can furnish proof of payment. C. Dpbts bainp claimed must be itemized fully in Park 3. If additional space is needed, use B 1/2" x 11'• shoat of paper. Proof of pavnent may be requested by the PA Oep ertnent of Revenue. °~ a ..r ~. ~~r :~ ~; ~~ ~, ~~ ~ v u~' ~ ~ s ''~ ~ A ~~ ~ ~ ~~ ~ ~~~ ~ ~... ,,, ;.y ,~, .~ 4t (... .ra