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Home My WebLink About08-19-09COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280801 HARRISBURG, PA 1 ]128-0801 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT BROUGH SHELLY L 114 DOGWOOD DRIVE MT HOLLY SPRINGS, PA 17065 ESTATE INFORMATION: ssrl: 721-~s-oa5a FILE NUMBER: 2109-0776 DECEDENT NAME: BELLOMO THELMA N DATE OF PAYMENT: 08/19/2009 POSTMARK DATE: 08/18/2009 COUNTY: CUMBERLAND DATE OF DEATH: 02/11/2009 ACN ASSESSMENT CONTROL NUMBER REV-1182 EX111-961 NO. CD 011642 AMOUNT 09124845 ~ 59.06 TOTAL AMOUNT PAID: REMARKS: SHELLY BROUGH CHECK# 432 59.06 INITIALS: WZ SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS flEGISTER OF WILLS _~R L U GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest bases on inforaatipn subwittetl by the financial institution. 2. Inheritance Tax becovas delinquent nine von the after She tlecedenk's date of tleakh. 3. A joint account is taxable even when the decedent's navy was added as a 'otter of convenian co. 4. Accounts (including 4ha se held between husband and wife) the decadent out in ioint naves within ono veer prior to death era fully taxable. 5. Accounts established jointly between husband and wife sore than one veer prior to death are not taxable. 6. Accounts held by a decadent "in 4rus4 for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If khe intorvation and coaputstion in the notice ere correct and detluctians are not bainp claiwad. place an '7I" in Block A of Pert 1 of the "Taxpayer Response" section. Sign 4wo copies and submit 4haw with a ch ack for 4ha aapunt of kax to the reBistar of wills of the counts intlicetod. The PA Departaant of Revenue will issue an official assessvant (Fors REV-1548 EX) upon receipt of 4ha return troy the rapistar of wills. 2. BLOCK B - If the asset specified on this nokica has been or will ba reported antl tax paid with 4ha Pennsylvania Inheritance Tax Return filed br 4ha estate's rap resantativa, place an •'X" in Block B of Part 3 of the "Taxpayer Response" section. Sian one copy and return to the rapist er of wills of the county indicated. 3. BLOCK C - If khe notice inforaation is ineorre<k and/or deductions era bainp claiwad. chock Block C and coaplete Parts 2 and 3 accortlinp to the instructions below. Sign two copies and submit 4haw wikh your chock for the aaount of tax payable to the rapistar of wills of the county indicated. The PA Oepa rtaon4 of Revenue will issue en official assessaant (Fora REV-1548 EX) upon receipt of 4ha return froa the rapistar of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE I. Enter the date the account originally was established or titled in the canner ex istinp at data of death. NOTE: For a decedent who died attar 12/12/82, accounts the tlecetlant put in ]Dint naaes within ono vaar of death are fully taxable. Howave r, khere is an exclusion not to exceed X3,000 per transferee, repartlless of the value of the account or the nuvbar of accounts hold. It a double asterisk (ss) appears before your first nose in the address portion of this notice, the 03,000 exclusion was deducted froa the account balance as reported by khe financial institution. 2. Enter the total balance of the account including interas4 accrued to the data of death. 3. Tha pereantapa of the account that is 4ax able to each survivor is detervinetl as follows: A. Tha percentage taxable of ioint assets •steblished ao ra than one vaar prior to the decedent's death: 1 DIVI DEO BY TOTAL NUMBER OF DIVI OEO BY TOTAL NUMBER OF MULTIPLIED BY 100 PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Exaaple: A joint asset repistaratl in the nose of the decedent and two other persons: I DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X ]00 = 16.7 percent (TAXABLE TD EACN SURVIVOR) B. Tha pe reankape taxable for assets created within ono vaar of the decedent's death or accounts owned by the tlecetlant but held in truss for another individual(s) (trust beneficiaries). 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BV 100 PERCENT TAXABLE GJNERS OR TRUST BENEFICIARIES Ex avple: Joint accoun4 rapists red in the nave of the tlecetlant and two other persons and established within ono vaar of death by the tle cetlank. 1 DIVI OED BY 2 (SURVIVORS) _ .5D X 100 = 50 partook (TA%ABIE FOR EACH SURVIVOR) 4. The count subject ko tax (Line 4) is data rwinod by aultiply imp the account balance (Line 2) by the percent taxable (Lino 3). 5. Enter 4ha total of the debts and deductions listed in Part 3. 6. Tha count taxable (Line 6) 1s daterainad by subtracting the debts antl deductions (Line 5) froa the aaount subiaet to tax (Line 4). 7. Enter the approp riots tax rata (Lino 7) as dake ruined below. Date of Death :pour _i r.p-- _1511 r.p Cc it ttcrtl 07/01/94 to 12/31/94 3 portent 6 pert ant 15 percent 15 percent 01/01/95 to 06/30/00 0 Oareant 6 pereenk 15 percent 15 pertont 07/01/00 to prvsvnt 0 portent 4.5 pertont X 12 pe re ant 15 portent a ax ra • wpose on t • mat va ue of ransh rs froa a deceased c i sears o ape or younger at death to qr for the use of a natural parent. an adoptive parent or a stepparent of the child is 0 percent. Tha lineal class of hairs ineludas grandpa rant s, parents, children and other lineal daseendants. "Children" includes natural children whether or not that' hsva boon adopted by others, adopted child ran antl step child ran. "Lineal daseanden4 s'• includes all children of the natural parents antl their descendents, whether or not thou have boon adopted br others; adopted descendents and their dascendanks; and step-tlescentlants. "Siblings" era tlef load as individuals who have at least ono peran4 in coxon with the decedent, whether by blood or adoption. The Collateral class of heirs ineludas all other banal ief arse s. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Al lowabl• tlabts antl deductions era dotorwinod es follows: A. You era legally rasp onsible far passant, or the estate subject 4o atlwinist ration by a personal represantativa is insufficient to pas 4ha deduckibl• stows. B. You actually Paid the tlabts otter the death of the tlecetlant antl can furnish propf of paywant. C. Oabks bainp claiwad aunt be itewizetl fulls in Part 3. If atltlitional space is needed, use 8 1/2'• x 11'• sheet of papa r. Proof of paya6nt say ba requested by the PA Depa rtv ant of Revenue. 1 1 i N ~V ~® .. . {~+ "~' ~ rn V ~ ~. r T ~..~> ~ ~J (~ "~ V ~1-~ ~ ~ L~j~ ~~ -... ,; ,, ~, u ~. f =I iy'~+ f4: s« .~. {rt. .Pi Srt r•• .•