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Home My WebLink About04-0516COHHONHEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. ZB0601 HARRISBURG, PA 17118-0601 REV-lSq3 EX AFP (09-00) ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE FILE NO. 21 ~l.~ ~'--I ~ ACN 0~111742 DATE 03-26-200~ 'O4 LINDA L BRONN 274 RICHLAND RD CARLISLE PA 17013 TYPE OF ACCOUNT EST. OF PATRICTA A STONEBRAKER [] SAVINGS S.S. NO. 166-34-3443 [] CHECKING DATE OF DEATH 01-0~-2004 [] TRUST dU.,i ~UN~ :~:!i"{ CUMBERLAND [] CERTTF. REH'rT PAYHENT AND FORHS TO: REGISTER OF UILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 HEHBERS 1ST FCU has provided tho Department aith tho information listed baloa which has been used in calculating the potential tax duo. Their records indicate that at the death of the above decedent, you were a joint caner/beneficiary of this account. [f you feel this information is incorrect, please obtain written correction from tho financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with tho Inheritance Tax Leas of tho ComaonHaalth of Pennsylvania. Questions may bo ansaored by calling (717) 787-8317. COMPLETE PART ! BELOI/ # # # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 68223-00 Data 03-31-1987 EstablAshad Account Balance 518.33 Percent Taxable X 5 0.0 0 0 Amount Subject to Tax 259.17 Tax Rata X .045 PotentAal Tax Due 11.66 To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to tho Register of Hills. Hake chock payable to: "Register of Hills, Agent". NOTE: If tax paymonts ara made within throe (3) months of tho decedant's data of death, you may deduct a 51 discount of the tax due. Any inheritance tax duo ail1 become delinquent nine (9) months after the date of death. TAXPAYER RESPONSE A. ~ Tho above information and tax due is correct. 1. You may choose to remit payment to the Register of Hills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to tho Register of CHECK -~ Hills and an official assessment Hill be issued by the PA Department of Revenue. ONE BLOCK J B. [] The above asset has been or Hill bo reported and tax paid Hith tho Pennsylvania Inheritance Tax return ONLY to be filed by tho dacodont's representative. C. [] Tho above information is incorrect and/or debts and deductions Hero paid by you. You must complete PART [] and/or PART [] below, Tf you indicate a different tax rata, please s~ate your relationship ~o decedent: PART TAX LINE RETURN -COMPUTATZON Z. Ua~a Established OF TAX ON JOINT/TRUST ACCOUNTS 2. Account Balance 2 3. Percent Taxable S ~ ~. Amount Subject to Tax ~ S. Debts and Deductions S - 6. Amount Taxable 6 7. Tax Ra~e 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Computation) Under penalties of perSur¥, I declare that the facts I have reported above ara true, correct and F...~.~l/),¥.~mple'ta 'to the best of ay kno, ledg. and beltef. HONE (q~q) ~q~- (D O~ ~AXPAYEE SIGNATURE TELEPHONE NUMBER DATE GENERAL INFORHATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFiCiAL TAX ASSESSNENT ,ith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. 5. A joint account is taxable even though the decedent's name aaa added as a matter of convenience. 4. Accounts (including those held between husband and #ifa) which the decedent put in joint names aithin one year prior to death are fully taxable as transfers. S. Accounts established jointly be[amen husband and aifs more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice ara correct and deductions are not being claimed, place an "X" in block "A" of Part I 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 (Fora REV-1548 EX) upon receipt of the return from the Register of Nills. Z. BLOCK B - If the asset specified on this notice has been or wi[1 be reported and tax paid aith the Pennsylvania Inheritance Tax Return filed by the decedent's representative, place an "X" in block "B" of Part I of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept ZBOB01, Harrisburg, PA 171ZB-0601 in the envelope provided. 5. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and co~plete Parts according to the instructions below. Sign tho copies and submit thee Hith your check for the amount of tax payable to the Register of Nills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-IR4B EX) upon receipt of the return from the Register of Wills. TAX RETURN - PART Z TAX COMPUTATION LINE 1. Enter the date the account originally Has established or titled in the manner existing at date of death. NOTE: For a decedent dying after 1Z/II/BI: Accounts Hhich the decedent put in joint names Hithin one (1) year of death ere taxable fully as transfers. However, there is an exclusion not to exceed $5,000 per transferee regardless of ~ value of the account or the number of accounts held. If a double asterisk (uN) appears before your first name in the address portion of this notice, the $5,000 exclusion already has been deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 5. The percent of the account that is taxable for each survivor is determined as A. The percent taxable for joint assets established more than one year prior to the decedont's death: I DIVIDED BY TOTAL NUMBER DF DIVIDEO BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOIl? -~V. NERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X lO0 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created Hi[him one year of the decsdent's death or accounts caned by the decedent but held in trust for another individual(s) (trust beneficiaries): I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and tho other persons and established Hithin one year of death by the decedent. ]. DIVIDED BY g (SURVIVORS) = .r. 0 X 10O = 5nZ (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 33. 5. Enter the total of the debts and deductions listed in Part 5. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line S) from the a~ount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. Oa~e of Death I Spouse I Lineal Sibling Collateral 07/01/9q ~o 12/$1/9q iX 6X 01/01/95 ~o 06/$0/00 OX 6X 07/01/00 ~o presen~ OX q.~X~ eThe tax rata imposed on the nat value of transfers fro. e deceased ~-one y..,~ age younger at death to or for the uss of a natural parent, an adoptive parent, or a stepparent of the child is OZ. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children Hhethmr or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, Hhethsr or not they have been adopted by others, adopted descendents and their descendants end step-descendants. 'Siblings" are defined as individuals Hho have at least one parent in common Hith the decedent, Hhmther by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART $ - DEIITS AND DEDUCTIONS CLAIMED Allowable debts end 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 deductibls 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 5. [f additional space is needed, use plain paper 8 l/Z" x 11". Proof of payment may be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INOIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 0O40O0 BROWN LINDA L 274 RICHLAND RD CARLISLE, PA 17013 fold ESTATE INFORMATION: SSN: 166-34-3443 FILE NUMBER: 2104-0516 DECEDENT NAME: STONEBRAKER PATRICIA A DATE OF PAYMENT: 06/02/2004 POSTMARK DATE: 06/01/2004 COUNTY: CUMBERLAND DATE OF DEATH: 01/04/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 04111742 $11.66 REMARKS: TOTAL AMOUNT PAID: $11.66 SEAL CHECK//2313 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS I BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DEPT. 280601 HARRISBURG, PA 17128-0601 LINDA L BROWN 274 RICHLAND RD CARLISLE PA 1701:5 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAXSEHENT. ALLONANCE OR DXSALLONANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-28-2004 ESTATE OF STONEBRAKER PARTICIA A DATE OF DEATH 01-04-2004 FILE NUMBER 21 04-0516 COUNTY CUMBERLAND SSN/DC 166 - :54 - :5445 ACN 04111742 Amount Remitted MAKE CHECK PAYABLE AND REHIT PAYMENT TO,' REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~* RETAIN LOWER PORTION FOR YOUR RECORDS REV-1548 EX AFP NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-28-2004 ESTATE OF STONEBRAKER PARTICIA A DATE OF DEATH 01-04-2004 COUNTY CUMBERLAND FILE NO. 21 04-0516 S.S/D.C. NO. 166-:54-3443 ACN 04111742 TAX RETURN WAS: (X> ACCEPTED AS FILED ( > CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 6822:5-00 TYPE OF ACCOUNT: (~ SAVINGS ( } CHECKING ( ) TRUST ( ) TINE CERTIFICATE DATE ESTABLISHED 0:5-31-1987 Account Balance 518.:55 Percent Taxable X 0.500 Amount Subject to Tax 259.17 Debts and Deductions .00 Taxable Amount 259,17 Tax Rate ~ .45 Tax Due 11.66 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID PAYHENT HUS' BE MADE BY 10-05-2004.. TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ C IF TOTAL DUE IS LESS THAN 91, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" C CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIOHS. ) .00 11.66 .00 11.66 PURPOSE OF NOTICE= To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S. Section 9140). PAYMENT= REFUND CCR)= OBJECTIONS= ADMIN- ISTRATIVE CORRECTIONS= DISCOUNT= PENALTY= INTEREST= Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to= REGISTER OF NILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, may be requested by completing an 'Application for Refund of Pennsylvania Inheritance and Estate Tax°° (REV-1513). Applications are available at the Office of the Register of Wills, any of the 25 Revenue District Offices or by calling the special 24-hour answering service for forms ordering= 1-800-562-2050; services for taxpayers with special hearing and or speaking needs= 1-800-447-5020 CTT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as sho~n on this Notice may object within sixty (60) days of receipt of this Notice by= --written protest to the PA Department of Revenue, Board of Appeais, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in writing to= PA Department of Revenue, Bureau of Individual Taxes, ATTN= Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "°Instructions for Inheritance Tax Return for a Resident Decedent" CREV-1501I for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decedent's death, a five percent CSX) discount of the tax paid is allowed. The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6~) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which wi1! vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20~ .000548 198"~-1991 11~ .000501 2007 9X .000247 1985 16X .000458 1992 9~ .000247 2002 6X .000219 1984 11~ .000501 1995-1994 7~ .000192 2005 5X .000157 1985 15X .000556 1995-1998 9X .000247 2004 4~ .000110 1986 10~ .000274 1999 7X .000192 1987 9~ .000247 2000 8X .000219 --Interest is calculated as follows~ XNTEREST -- BALANCE OF TAX UNPATD X NUNBER OF DAYS DELXNQUENT X DAXLY TNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additiona! interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 2B0601 HARRISBURG., PA 171ZB-0601 COMNON~/EALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE ZNHERZTANCE TAX STATEMENT OF' ACCOUNT REV-I&07 EX AFP COl-OS) LINDA L BROIdN 274 RICHLAND RD CARLISLE PA DATE 06-28-2004 ESTATE OF STONEBRAKER DATE OF DEATH 01-04-2004 FILE NUMBER 21 04-0516 COUNTY CUHBERLAND ACN 04111742 Amount Rmn*i 'l:'l:ed PARTICIA A MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF gILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submit: ~he upper portion of ~his form wi~h your ~ax payment:. CUT ALONG TH'rS LINE ~* RETA'rN LO#ER PORT'rON FOR YOUR RECORDS *~ REV-1607 EX AFP (01-03) #~ INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF STONEBRAKER PARTICIA A FILE NO. 21 04-0516 ACN 04111742 DATE 06-28-2004 THIS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHO#N BELON IS A SUNHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-28-2004 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS): 11.66 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 06-01-2004 CD004000 .00 11.66 ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), TOTAL TAX CREDIT 11.66 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY SE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PAYNENT: Detach the top portion of this Notice and submit aith your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NZLLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COHHONNEALTH OF PENNSYLVANIA. REFUND (CE): A refund of a tax credit, ahich was not requested on the Tax Return, may be requested by completing an 'Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Nills, any of the Z3 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: 1-BOO-36Z-ZO50; services for taxpayers with special hearing and / or speaking needs: 1-800-4q7-30ZO (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individua! Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone (717} 767-6505. DISCOUNT: If any tax due is paid within three (31 calendar months after the decadent's death, a five percent (511 discount of the tax paid is alloaed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after tho end of the tax amnesty period. INTEREST: Znterest is charged beginning with first day of delinquency, or nine (9) months and one (11 day from the date of death, to the date of payment. Taxes ahich became delinquent before January 1, igBZ bear interest at the rate of six (Bi) percent per annum calculated at a daily rate of .O00[6q. All taxes which became delinquent on and after January 1, 19az will bear interest at a rate ah[ch will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZO0~ are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .O005~B 1988-1991 IZZ .000301 ZOO1 9Z .000247 1983 16Z .000~38 1992 9Z .O00Z~7 ZODZ 6Z .00016~ 1964 112 .000301 1993-1994 72 .O0019Z 2003 5Z .000137 1985 I~Z .000356 1995-1998 9Z .O00Z~7 2004 4Z .O001XO 1986 lOZ .O0027~ 1999 72 .O0019Z 1987 9Z .O00Z~7 ZOO0 BZ ,OOOZ19 --Interest is calculated as foitows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAZEY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is Bade after the interest computation date shown on the Notice, additional interest must be calculated.