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HomeMy WebLinkAbout01-20-10PENNSYLVANIA INHERITANCE TAX z INFORMATION NOTICE • BUREAU OF INDIVIDUAL TAXES '_•~'"(. ~'`.~ AND FILE PO BOX 280601 HARRISBURG PA 1~12B-o6o1 - _ TA~G'PidYER RE~;PONSE ACN ,_ , REV-1543 EX AFP C08-08) _ +. ' _.. • _. DATE BRIGITTE 39 WILLOW ENOLA ALANDAR WAY DR PA 17025 EST. OF HUGUETTE THOMPSON .,~ -; .`: ;~,,:~ SSN 585 - 32 - 6212 "`"`'~'` ` ~~'~ DATE OF ~~~;~.,~;•,,,,~~~~ ~~~..1R~ DEATH 09-07-2009 ,,~ ,~ ~--,_ -; ; eft, ~~ COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 N0. 21 09-0996 09174549 11-27-2009 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. SOVEREIGN BANK provided the Department with the information below, which has been used in calculating the potential tax due. Records indicate that at the death of the above-named decedent, you were a joint owner/beneficiary of this account. If you feel the information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of r~ennsylvenia. Flease call ii17) i8%-8327 with questions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 2561004724 Date 12-19-2002 To ensure proper credit to the account, two Established copies of this notice must accompany Account Balance $ 877.86 Payment to the Register of Wills. Make check payable to "Register of Wills, Agent". Percent Taxable X 50.000 Amount Subject to Tax $ 438.93 NOTE: If tax payments are made within three months of the decedent's date of death, Tax Rate ~( .045 deduct a 5 percent discount on the tax due. Potential Tax Due ~- 19.75 Any Inheritance Tax due will become delinquent nine months after the date of death. PART TAXPAYER RESPONSE • ~ .. . ~: ,.f~. r~ i ..G.~yy, O: A. ~ The above information and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or check box "A" and return this notice to the Register of 0 N E Wills and an official assessment will be issued by the PA Department of Revenue. B L 0 C K B. The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the estate representative. C. The above informs ion is incorrect and/or debts and deductions were paid. Complete PART 2~ and/or PART ~ below. PART If indicating a different tax rate, please-s-Mate ~~;' •' ,e relationship to decedent: ..'.. ~, TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due PART 0 DATE PAID PAYEE DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) # Unde n 1 ~e~pf perjury,~declar~e.-that the facts I have reported above are true, correct and co 1 e he bust/~~ w1~'9~ and belief. HOME C ) WORK ~~~7 ) Z3!-,yY~"- /-iS--/a TAXPAYER SIGNATURE TELEPHONE NUMBER DATE OF TAX ON JOINT/TRUST ACCOUNTS 1 2 $ 3 X 4 5 - 6 +~ 7 X 8 $ GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with avplicable in:erest based on information submitted by the financial institution. 2. Inheritance Tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even when the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) the decedent put in joint names within one Year prior to death are fully taxable. 5. Accounts established jointly between husband and wife more than one Year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X" in Block A of Part 1 of the "Taxpayer Response section. Sign two copies and submit them with a 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 (Form REV-1548 EX) upon receipt of the return from the register of wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the estate's representative, place an "X" in Block B of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the register of wills of the county indicated. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check Block C and complete Parts 2 and 3 according to the instructions below. Sign two copies and submit them with Your check for the amount of tax payable to the register of wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established ar titled in the manner existing at date of dea NOTE: For a decedent who died afterl2/12/82, accounts the decedent put in joint names within one Year of death are fully taxable. However, there is an exclusion not to exceed 53,000 per transferee, regardless of the value of the account or the number of accounts held. If a double asterisk C**) appears before Your first name in the address portion of this notice, the 53,000 exclusion was 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. 3. The percentage of the account that is taxable to each survivor is determined as follows: A. The percentage taxable of joint assets established more than one Year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY SURVIVINGBJOINT OWNERS MULTIPLIED BY 100 = PERCENT TAXABLE 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 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TO EACH SURVIVOR) B. The percentage taxable for assets created within one near of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one Year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax Cline 4) is determined by multiplying the account balance (Line 2) by the percent taxable (Line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (Line 6) is determined by subtracting the debts and deductions (Line 5) from the amount subject to tax (Line 4). 7. Enter the appropriate tax rate (Line 7) as determined below. Date of DQath Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3 percent 6 percent 15 percent 15 percent 01/01/95 to 06/30/00 0 percent 6 percent 15 percent 15 percent 07/01/00 to present 0 percent 4.5 percent * 12 percent 15 percent *The tax rate imposed on the net value of transfers from a deceased child 21 nears of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent. The lineal class of heirs includes grandparents, Parents, children and other lineal descendents. "Children" includes natural children whether or not then have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted by others; adopted descendents and their descendants; and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood ar adoption. The Collateral class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You are legally responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually Paid the debts after the death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use 8 1/2" x 11" sheet of paper. Proof of ____ ~_ ___...._+..a ti., +tio pe naoartment of Revenue. PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES AND FILE N0. 21 09-0996 PO BOX 280601 ,~- - w-RRISBURG PA 1712a-o6o1 ~ ' ,TAXPAYER RESPONSE ACN 09171143 eev-is4~,',ex_;~e~ coa-oe~` ' f. ~. _ DATE 11 - 04 - 20 09 f ~~ ~ ~ ~~~~~ ~ ~ .~~ ~~ 3 ~ r, . Q~~~ ~~`~;"~ i.:~~ t.~r BRIGITTE A ALANDAR 39 WILLOW WAY DR ENOLA PA 17025 EST. OF HUGUETTE THOMPSON SSN 585-32-6212 DATE OF DEATH 09-07-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 TYPE OF ACCOUNT ® SAVINGS CHECKING TRUST CERTIF. SOVEREIG N BANK provided the Department with the information below, which has been used in calculating the potential tax due. Records indicate that at the death of the above-named decedent, you were a joint owner/beneficiary of this account. If you feel the information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the ,above address. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of Pennsylvania. Please call (717) 787-8327 ki#h questions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 0354003469 Date 01-22-1974 To ensure proper credit to the account, two Established copies of this notice must accompany Account Balance ~ 614.74 payment to the Register of Wills. Make check Percent Taxable X payable to "Register of Wills, Agent". 50.000 Amount Subject to Tax ~+ 307.37 NOTE: If tax payments are made within three Tax Rate months of the decedent's date of death, X . 0 4 5 deduct a 5 percent discount on the tax due. Potential Tax Due ~ 13. $3 Any Inheritance Tax due will become delinquent nine months after the date of death. PART TAXPAYER RESPONSE A. ~ The above information and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or check box "A" and return this notice to the Register of 0 N E Wills and an official assessment will be issued by the PA Department of Revenue. B L 0 C K B. ~he above asset has been or will be reported and tax paid with the Pennsylvania Inheritance 0 N L Y to be filed by the estate representative. Tax return C. ~ The above informs ion is incorr~ect and/or debts and deductions were paid. Complete PART 2~ and/or PART I~ I below. PART If indicating a different tax rate, please~-s-Mate sl%•?`,;,y~~f.~ relationshi ~F~~l~° ~.'. "~;:`` ~', :, .•.. ~~ P t o decedent : ~;~,, •.,~~~~~•~-'~',~ `, •' TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due PART DATE PAID PAYEE OF TAX ON JOINT/TRUST ACCOUNTS 1 2 $ 3 X 4 '+~ 5 '- 6 7 X 8 ~` DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) ~ Under enalties of per ~~e~are t~h~ the facts I have reported above are true, correct and com a the bes ofi~~~ ~bJ~o7•,..~,~~'..9e~rY9 belief. ~, HOME C ) WORK ( 7 ? -7 ) '~--3 d r si~~-- /- i s- ~ ~ T XPAYER SIG URE TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance Tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even when the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) the decedent put in joint names within one near prior to death are fully taxable. 5. Accounts established jointly between husband and wife more than one near prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X" in Block A of Part 1 of the "Taxpayer Response section. Sign two copies and submit them with a 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 (Form REV-1548 EX) upon receipt of the return from the register of wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the estate's representative, place an "X" in Block B of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the register of wills of the county indicated. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check Block C and complete Parts 2 and 3 according to the instructions below. Sign two copies and submit them with Your check for the amount of tax payable to the register of wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of deaf . NOTE: For a decedent who died afterl2/12/82, accounts the decedent put in joint names within one year of death are fully taxable. However, there is an exclusion not to exceed 53,000 per transferee, regardless of the value of the account or the number of accounts held. If a double asterisk (**) appears before Your first name in the address portion of this notice, the 53,000 exclusion was 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. 3. The percentage of the account that is taxable to each survivor is determined as follows: A. The percentage taxable of joint assets established more than one Year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY SURVIVINGBJOINT OWNERS MULTIPLIED BY 100 = PERCENT TAXABLE 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 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TO EACH SURVIVOR) B. The percentage taxable for assets created within one Year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one Year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (Line 4) is determined by multiplying the account balance (Line 2) by the percent taxable (Line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (Line 6) is determined by subtracting the debts and deductions (Line 5) from the amount subject to tax (Line 4). 7. Enter the appropriate tax rate (Line 7) as determined below. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3 percent 6 percent 15 percent 15 percent 01/01/95 to 06/30/00 0 percent 6 percent 15 percent 15 percent 07/01/00 to present 0 percent 4.5 percent ~ 12 percent 15 percent *The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent. The lineal class of heirs includes grandparents, Parents, children and other lineal descendents. "Children" includes natural children whether 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, whether or not they have been adopted by others; adopted descendents and their descendants; and step descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The Collateral class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You are legally responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after the death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use 8 1/2" x 11" sheet of paper. Proof of .__i_.a ~.. a~... DA Ilnnantmont of Revenue. PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES Po Box 2BO6o1 - ~ -,_. , .,~;. ,, ,_. AND • HARRISBURG PA 1712E-o6ol - - ~ • Td~PAYER RESPONSE j ., ,.,. REV-1543 EX AFP 108-OHi ._ •, _ ~_..: FILE N0. 21 09-0996 ACN 09171142 DATE 11-04-2009 i~~~ `~~~~~ ~~ ~~~~ ~~ J~ EST. OF HUGUETTE THOMPSON r _ SSN 585-32-6212 DATE OF DEATH 09-07-2009 -QF~~!E~~~~i ~ ~~-~~T COUNTY CUMBERLAND r~.;~:{~'-~ ,-• ~,~ ~=.% ~- ~•, ~~`~ REMIT PAYMENT AND FORMS T0: RICHARD L AL~QNDAR REGISTER OF WILLS 39 WILLOW WAY DR CUMBERLAND CO COURT HOUSE ENOLA PA 17025 CARLISLE, PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. SOVEREIGN B S NK provided the Department with the information below, which has been used in calculating the potential tax due. Records indicate that at the death of the above-named decedent, you were a joint owner/beneficiary of this account. If you feel the information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return. i.t to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of Pennsylvania. Please call C717) 787-8327 with questions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 0921700083 Date 11-06-2000 To ensure proper credit to the account, two Established copies of this notice must accompany Account Balance $ 11 , 991.49 payment to the Register of Wills. Make check Percent Taxable payable to "Register of Wills, Agent". X 16.667 Amount Subject to Tax $ 1 , 998.62 NOTE: If tax payments are made within three Tax Rate months of the decedent's date of death, X . 0 4 5 deduct a 5 percent discount on the tax due. Potential Tax Due $- 89.94 Any Inheritance Tax due will become delinquent PART nine months after the date of death. TAXPAYER RESPONSE ~~~'~?c` . ~ The above information and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or check box "A" and return this notice to the Register of 0 N E ,-{,/ Wills and an official assessment will be issued by the PA Department of Revenue. B L 0 C K B. III The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return ONLY 4CLJ to be filed by the estate representative. C. ~ The above informs ion is incorrect and/or debts and deductions were paid. Complete PART 2~ and/or PART ~ below. PART If indicating a different tax rate, please state •%~~,;,!,~F, •:~ ,fi •..a` relationship to decedent: • ~`' TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS r~f''F~ '~.~.~,~ ~~ ~ :. 1 ~.~~,.. ;.....,: . LINE 1 . Date Established 4~~~%~'f 'lf~r~, 2. Account Balance 2 ~~~~,,2,''`r~::~a ~!,F r. ~`.',~~ , 3. Percent Taxable X ..''~ui '~'~` 3 x ; r`.~ F r`F ~~r 4. Amount Subject to Tax 4 $ ~ ~? ;.~rf,~%~~,.•'~~~J.,~r~'~'. ,•..rE~ f~ 5. Debts and Deductions 5 - '~'~~~~'`''`''~"'" 6. Amount Taxable $ ~j~'y~'~~~~`'•ly ~.,. ,~ 7. Tax Rate )( '~ ~' J ~ ,' 8 . Tax Due 8 $ ~yy~F•.,, ~,~ ~` ; • ~ ; PART '..~/ts~~ ..:h.!`. !f:i:.... ~, , . .:,f, .f~•. cf .,:•r,F„},~:-.,.` ~ ^ DEBTS AND DEDUCTIONS CLAIMED 3 DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) ~ Under enalties of ry f d~l~ that the facts I have reported above are true, correct and co le a to th es my knowledge and belief. HOME C ~ TAXPAYER SIGNATURE WORK C?~? ~ 236 -/fib s~ ~_/S-_~o TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance Tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even when the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) the decedent put in joint names within one Year prior to death are fully taxable. 5. Accounts established jointly between husband and wife more than one Year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X" in Block A of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with a 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 (Form REV-1548 EX) upon receipt of the return from the register of wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the estate's representative, place an "X" in Block B of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the register of wills of the county indicated. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check Block C and complete Parts 2 and 3 according to the instructions below. Sign two copies and submit them with Your check for the amount of tax payable to the register of wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent who died afterl2/12/82, accounts the decedent put in joint names within one Year of death are fully taxable. However, there is an exclusion not to exceed 53,000 per transferee, regardless of the value of the account or the number of accounts held. If a double asterisk C**) appears before your first name in the address portion of this notice, the 53,000 exclusion was 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. 3. The percentage of the account that is taxable to each survivor is determined as follows: A. The percentage taxable of joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BY 100 = PERCENT TAXABLE JOINT OWNERS 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 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TO EACH SURVIVOR) B. The percentage taxable for assets created within one near of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one near of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (Line 4) is determined by multiplying the account balance (Line 2) by the percent taxable (Line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (Line 6) is determined by subtracting the debts and deductions Cline 5) from the amount subject to tax (Line 4). 7. Enter the appropriate tax rate (Line 7) as determined below. xThe tax rate imposed on the net value of transfers from a deceased child 21 nears of age or Young t death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent. The lineal class of heirs includes grandparents, Parents, children and other lineal descendents. "Children" includes natural children whether 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, whether or not they have been adopted by others; adopted descendents and their descendants; and step descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The Collateral class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3 percent 6 percent 15 percent 15 percent 01/01/95 to 06/30/00 0 percent 6 percent 15 percent 15 percent 07/01/00 to present 0 percent 4.5 percent * 12 percent 15 percent er a A. You are legally responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually Paid the debts after the death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use 8 1/2" x 11" sheet of paper. Proof of __.._.,..+ ..~., tie rnnllPCtPf~ by the PA Department of Revenue. PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE BUREAU C?F INDIVIDUAL TAXES A N D Po Bo;~ 2BO6o1 -- ~~~ FILE N0. 21 09-0996 "IiARRISBURG PA 1712E-o6o1 -- T'AXP AY E R R E S P O N S E ~ ~, ACN 09171141 Rev-1543 ocin~rz~tne-dam ~,- ~ ~ ~-,- DATE 11- 04 - 2009 ~~~~~ ~~~~ ~Q ~i~ ~= ~~ BRIGITTE ALANDER 39 WILLOW WAY DR EN Q~i~ ~:.r,. ,. L,, ti L.~t.~ ~ ~ r OLA PA 17025 EST. OF HUGUETTE THOMPSON SSN 585-32-6212 DATE OF DEATH 09-07-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. SOVEREIGN BSNK potential tax due. Records indicate that pat the de th of the aboveltnamed decedent,lyou weore~ a hich has been used in calculating the point owner/beneficiary of this account. If you feel the information is incorrect, please obtain written correction from the financial institution, attach a copy to this fo and return it to the above address. -.This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of Pennsylvania. Please call C717: rm 787-8327 with questions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account N~. 0l217000a3 Date 11 - 0 6 - 20 0 0 To ensure proper credit to the account, two Established copies of this notice must accompany Account Balance $ 11 , 991.49 payment to the Register of Wills. Make check Percent Taxable X payable to "Register of Wills, Agent". Amount Subject to Tax 16.667 $ 1, 998. (2 NOTE: If tax payments are made within three T a x R at e X months of the decedent's date of death, Potential Tax Due • 045 deduct a 5 percent discount on the tax due. 8 9 . 9 4 Any Inheritance Tax due will become delinquent PAR T nine months after the date of death. 1~ TAXPAYER RESPONSE G ~ ~ f A• The above information and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or check box "A" and return this notice to the Register of 0 N E Wills and an official assessment will be issued by the PA Department of Revenue. B L 0 C K B. The above asset has been or will be reported and tax paid with the Pennsylvania 0 N L Y to be filed by the estate representative. Inheritance Tax return C• ~ The above informs ion is incorrect and/or debts and deductions were paid. Complete PART 2~ and/or PART L__I below. PART If indicating a different tax rate relationship to decedent: ~ Please state ;,r~~;~~;.~:;;~~ n,,~.;..5 TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due PART OF TAX ON JOINT/TRUST ACCOUNTS 1 2 +~` s X 4 $` 5 - 6 7 X 8 +~` DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION CEnter on Line 5 of Tax Computation) st 9~,~/IOf1'dw]~nd belief. .,4.~ ~-eporteG above are true, correct and HOME C ~ WORK ~ 7/? ~ 23~ -iysr TELEPHONE NUMBER !~ ~ ~- I ~ DATE DATE PAID PAYEE GENERAL INFORMATION . 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance Tax becomes delinquent nine months after the decedent's date of death. 3. A Joint account is taxable even when the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) the decedent put in Joint names within one near prior to death are fully taxable. 5. Accounts established Jointly„bntt~usthforananotherlor othershareofullvataxable.to death are not taxab e. 6. Accounts held by a decedent REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in sectioniceSign tworcopiesdanddsubmitsthem withbalcheckafordthe amount of„ in Block A of Part 1 of the "Taxpayer Response tax to the register of wills of the county indicated. The PA Department of Revenue will issue an official assessmen (Form REV-1548 EX) upon receipt of the return from the register of wills. 2. BLOCK B - If the asset specified on this native,hPlaceeano"X"lin B1ockPBrofdPart 1 ofpthe w1tTaxPaY r Response° sectionanc5ign one Tax Return filed by the estate's represent copy and return to the register of wills of the county indicated. 3. BLOCK C - If the notice information is incorrect and/oandesubmitnthemewithnvoura check forcthelamountaof taxPPayablerto thenregister according to the instructions below. Sign two copies of wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receip of the return from the register of wills. - TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date Cedentcwhotdied9afterl2/12/82 a accounts the decedenthPUtain Jo nt names within one near of death are NOTE: For a de fully taxable. Hawevebertofraccountseheldsion not to exceed 53,000 per transferee, regardless of the value o the account or the num If a double asterisk (**) apPebalanceoas reported by nthe financial dinstitution n of this notice, the 53,000 exclusion was deducted from the account 2. Eneere~centagelofathecaccountethatoisttaxablelto eachrsurvivoruis determinedeasffollows: 3. Th p A. The percentage taxable of Joint assets established more than one Year prioMULTIPLIED BY 100,s dePERCENT TAXABLE 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY SURVIVINGBJOINT OWNERS 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 2 (SURVIVORS) _ .167 X 100 = 16.7 per~eaccountsB owned bvCtheUdecedent but held B. The percentage taxable for assets created within one Year of the decedent's death o in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one Year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVO 4. The amount sub]ect to tax Cline 4) is deonsmlistedyinuPartl3ing the account balance (Line 2)rom the amounttsubJectetoLtax Cline 4). 5. Enter the total of the debts and deducts 6. The amount taxable (Line 6) is determined by subtracting the debts and deductions (Line 5) 7. Enter the appropriate tax rate (Line 7) as determined below. Lineal Sibling Collateral Date of Death Spouse 6 percent 15 percent 15 percent 07/01/94 to 12/31/94 3 percent 6 percent 15 percent 15 percent 01/01/95 to 06/30/00 0 percent * 12 percent 15 percent 07/01/00 to present 0 percent 4.5 percent *The tax rate imposedSeno ha naturaluParentraanf adoptive paaentaordacstepParentaof theachild isu09percent. death to or for the u The lineal class of heirs includes grandparents, adopted~childrennanddstepechildren.deLinealndescendentsenincludeseallachildrenlofrthe whether or not they have been adopted by others, natural parents and their descendents, wheeaeasoindividualshwho have atoleastbonetparentainpcommonswithethe decedents whetherabYSblood and step-descendants. "Siblings are defin or adoption. The Collateral class of heirs includes all other beneficiaDE$TS AND DEDUCTIONS CLAIMED CLAIMED DEDUCTIONS - PART 3 - Allowable debts and deductions are determined as follows: A. You are legally responsible for payment, or the estate subJect to administration by a personal representative is insufficient to pay the deductible items. B. You actually Paid the debts after the death of the decedent and can furnish proof of paymen . _ .. ._~_ ~__..,. ,.>>;MO~ must be itemized fully in Part 3. If additional space is needed, use 8 1/2" x 11" sheet of paper. Proof of