HomeMy WebLinkAbout04-0086COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURg, PA 171ZB-0601
RE¥-'15li3 EX AFP cDg-oD)
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FZLE NO. 21 C)~ ~
ACN O$1q8qlq
DATE 12-29-2005
GEORGE E MATTHIAS
511 ELLEN RD
CAMP HILL PA 17011
TYPE OF ACCOUNT
EST. OF DORA S MATTHIAS [] SAVINaS
S.S. NO. 196-Z6-5q68 [] CHECKING
DATE OF DEATH 08-Z5-2005 [] TRUST
COUNTY CUMBER LAND [] CERTTF.
REMIT PAYMENT AND FORMS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
PNC BANK has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of
this account. If you feel this 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 Coamonaealth
COMPLETE PART ! BELOW ~ ~ ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 8886712002 Data Oq-Oq-199q
Established
Accoun.t Balance 2,550.60
Percen.t Taxable X 50.000
Amoun.t Subjec.t .to Tax 1,265.$0
Tax Re.tm X .0~5
Po.ten.tim1 Tax Due 56.9q
To insure proper credit to your account, two
(Z) copies cf this notice must accompany your
payment to the Register of Wills. Make check
payable to: "Register of Wills, Agent".
NOTE: Zf tax payments are made within three
(3) months of the decedent's date of death,
you may deduct a 5Z discount cf the tax due.
Any inheritance tax due will become delinquent
nine (9) months after the data of death.
PART TAXPAYER RESPONSE
A. a above information and tax due is correct.
You amy choose to remit payment to the Register of Wills with two copies of this notice to obtain
CHECK a discount or avoid interest, or you may check box 'A" and return this notice to the Register of
ONE ~ wills and an official assessment will be issued by the PA Department of Revenue.
BLOCK~ B. [] The above asset has been or will be reported and tax paid with the Pennsylvania Tnharitancs Tax return
ONLY to be filed by the decsdent's representative.
C. [] The above information is incorrect and/or debts and deductions wore paid by you.
You must complete PART [] and/or PART [] below.
PART Tf you indica.te a diffaran.t .tax ra.te~ pZease s.ta.ta your
rele.tionship to deceden.t:
TAX RETURN - COMPUTATION OF TAX ON JO]:NT/TRUST ACCOUNTS
LINE 1. Data Established I
2. Accoun.t Balance ~
$. Percen.t TexabZe $ ~
q. Aaoun.t Subjac.t ~o Tax q
5. Dab.ts and Deduc.tions 5.
6. Aaoun.t Taxable 6
7. Tax Ra~e 7 ~
8. Tax Due 8.
PART
DATE PAID
DEBTS AND DEDUCTIONS CLAIMED
PAYEE DESCRIPTION AMOUNT PAID
TOTAL (En.ter on Line 5 of Tax Coapu.ta.tion)
Under panal~:ies of perjury, Z declare .tha.t .the fac.ts I have repot.ted above ara .true, correc.t and
coaple.te~. 'to .the bes.t of ay kno.ledga and belief. HONE (
WORK
TAXPAYER SII~NATURE TELEPHONE NUMBER DATE
GENERAL INFORMATION
1. FA/LURE TO RESPOND N/LL RESULT ZN AN OFF/CZAL TAX ASSESSHENT eith applicable lntarest 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 ams added as a matter of convenience.
4. Accounts (including those held bet#eon husband and wife) which the decedent put in joint names eithin one year prior to
death are fully taxable as transfers.
5. Accounts established jointly beteeen husband and eife 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.
REPORT[NC INSTRUCTIONS - PART ! - TAXPAYER RESPONSE
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 I of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount
tax to the Register of Hills of the county indicated. The PA Department of Revenue aill issue an official assessment
(Form REV-1548 EX) upon receipt of the return from the Register of #ills.
E. BLOCK B - Zf the asset specified on this notice has been or ail1 be reported and tax paid eith 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 Z80601, Harrisburg, PA 171Z8-0601 in the
envelope provided.
5. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and compZete Parts 2 and
according to the instructions below. Sign two copies and submit them eith your check for the amount of tax payable to the Register
of Mills of the county indicated. The PA Department of Revenue will issue an officiaZ assessment (Form REV-Z548 EX) upon receipt
of the return from the Register of Hills.
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.
ROTE: For a decedent dying after 12/12/62: Accounts ehich the decedent put in joint names within one (1) year of death are
taxable fully as transfers. However, there is an excIusion not to exceed .$5,000 per transferee regardless of the value of
the account or the number of accounts held.
If a double asterisk (Mx) 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.
Z. Enter the total balance of the account including interest accrued to the date of death.
3. The percent of the account that is taxable for each survivor is determined as follows:
A. The percent taxable for joint assets established more than one year prior to the decedent's death:
I DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE
JOINT ORNERS SURVIVING JOINT OHNERS
Example: A joint asset registered in the name of the decedent and two other persons.
I DIVIDED BY 5 (JOINT OHNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR)
B.The percent taxable for assets created within one year of the dacedent's death or accounts coned by the decedent but held
in trust for another individual(s) (trust beneficiaries):
I DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE
O~/NERS 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.
I DIVIDED BY 2 (SURVIVORS) = .50 X lO0 - 507. (TAXABLE FOR EACH SURVIVOR)
The amount subject to tax (line 4) is determined by multiplying the account balance (line 2) by the percent taxable (line
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 5) from the amount subject to tax (line
7. Enter the appropriate tax rate (line 7) as determined below.
Da~e of Death I Spouse Lineal Sibling I Collateral
07/01/9fi ~o 12/$1/94
01/01/95 ~o 06/$0/00 OX 6X 15X 15X
07/01/00 ~o presen~ OX 4.5X~ 12Z 15Z
eThe tax rate imposed on the net value of transfers from a deceased chlld twenty-one years of age or younger at
death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is OZ.
The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children
ahether or net they have been adopted by others, adopted children end step children. "Lineal descendents" includes ail children of the
natural parents end their descendents, ehether or not they have been adopted by others, adopted descendents and their descendants
end step-descendants. "Siblings" ere defined as individuals who have at least one parent in common aith the decedent, whether by blood
or adoption. The "Collateral" class of heirs includes ell other beneficiaries.
CLAIHED DEDUCTIONS PART 5 - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as folloas:
A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay the deductible items.
B. You actually paid the debts after death of the decedent and can furnish proof of payment.
C. Debts being claimed must be itemized fully in Part 5. If additional space is needed, use plain paper B l/Z" x 11". Proof of
payment may be requested by the PA Department of Revenue.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF ZNDIV/DUAL TAXES
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
REV-i$¢3 EX AFP (09-00)
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILENO. 22 6H
ACN 031~8~15
DATE 12-29-2003
GEORGE E MATTHIAS III
511 ELLEN RD
CAMP HILL PA 17~11
TYPE OF ACCOUNT
EST. OF DORA S HATTHIAS [] SAVINGS
S.S. NO. 196-Z6-5q68 [] CHECKING
DATE OF DEATH 08-25-2003 [] TRUST
COUNTY CUMBERLAND [] CERTTF.
REHZT PAYMENT AND FORHS TO:
REGISTER OF gILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
PNC BANK has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at tho death of the above decedent, you were a joint owner/beneficiary of
this account. If you feel this information is incorrect, please obtain aritten 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 Lams of the Commonwealth
Q; Pennsylvania. Qu=stion= aayba ~n;w~rad b~ calXia9 (717) 787 3327.
COMPLETE PART I BELOW # # x SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 31qOOZ13962 Date 07-07-2001
Established
Account Balance 18,686.07
Percent Taxable X 50.000
Amount Sub~ec~ to Tax 9,3q3.0~
Tax Rate X .Oq5
Potential Tax Due ~20.~q
To insure proper credit to your account, two
(2) copies of this notice must accompany your
payment to tho Register of Hills. Hake check
payable to: "Register of Hills, Agent".
NOTE: If tax payments ara made within three
($) months of the decedent's date of death,
you may deduct a 5Z discount of the tax due.
Any inheritance tax due will become delinquent
nine (9) months after the date of death.
PART TAXPAYER RESPONSE
CHECK
ONE
BLOCK
ONLY
PART
TAX
LINE
A. ~h~lThe above information and tax due is correct.
· You amy choose to tacit payment to the Register of Wills with two copies af this notice to obtain
a discount or avoid interest, or you may check box "A" and return this notice to the Register of
Wills and an official assessment will be issued by the PA Department of Revenue.
S. N The above asset has been or will be reported and tax paid with
the
Pennsylvania
Inheritance
Tax
to be filed by the decadent's representative.
C. D The above information is incorrect and/or debts and deductions ware paid by you.
You must coeplete PART [] and/or PART []below.
Zf you indicate a different tax rate, please state your
relationship to decedent:
RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
1. Date Established I
2. Account Balance 2
3. Percent Taxable $ ~
~. Amount SubSect to Tax ~
5. Debts end Deductions E -
6. Amount Taxable 6
7. Tax Rate 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 perSury, I declare that the facts I have reported above are true, correct and
complete to the best of my knowledge end belief. HOME (?/-~) ~*'/~,.~
TAXPAYE~SZGNATURE ' TELEPHONE NUHBER
GENERAL INFORHATION
1. FA/LURE TO RESPOND #ILL RESULT IN AN OFF/C/AL TAX ASSESSHENT with applicable interest based on information
submitted by the financial institution.
Z. Inheritance tax becomes delinquent nine months after the decedent's date of death.
$. A joint account is taxable even though the decedent's name was added as a matter of convenience.
q. Accounts (including those held boteoan husband end wife) which the decedent put in joint names within one year prior to
death are fully taxable as transfers.
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 taxable fully.
REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE
BLOCK A - Tf tho information and computation in the notice are correct and deductions are not being claimed, place an
in block "A" of Part 1 of the "Taxpayer Response" section. Sign tmo copies and submit them eith your check for the amount of
tax to the Register of Nills of the county indicated. The PA Department of Revenue ail! issue an official assessment
(Fora REV-15q8 EX) upon receipt of the return fram the Register of Hills.
Z. 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 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, Dapt ZB0601, Harrisburg, PA 171ZB-O60i in the
envelope provided.
5. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts
according to the instructions below. Sign two copies and submit them with 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 (Form REV-lSd8 EX) upon receipt
of the return free the Register of Nills.
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Enter the date the account originally ems established or titled in the manner existing at date of death.
NOTE: For a decedent dying after [Z/12/82: Accounts ~hJch the decedent put Jn ~aJnt names ~thJn one [1) year of death are
taxable fully as transfers. Ho~ever~ there Js an exclusion not to exceed $~,000 per transferee regardless of the value of
the account or the number of accounts held.
Zfa double asterisk (~*) appears before your first name Jn the address portion of this notice, the S5,000 exclusion
already has been deducted from the account balance as ~aported by the financial institution.
Z. Enter ~e total balance of the account includ~ng interest accrued to the date of death.
5. The percent of the account that is taxable far each survivor Js determined as follo~s:
A. The percent taxable for joint assets established ;ore ~an one year prior to the decedent's death:
I DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUHBER OF X 100 PERCENT TAXABLE
JOINT ONNERS SURVIVING JOINT OWNERS
Example: A 5oJnt asset registered Jn ~e name of the decedent and t~o o~er persons.
I DIVIDED BY 5 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7X (TAXABLE FOR EACH SURVIVOR)
B.The percent taxable for ms,ts created ~JthJn one year of the decedent's death or accounts o~ned by the decedent but held
in trust for ano~er individual(s) (trust beneficiaries):
I DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE
ONNERS OR TRUST BENEFZC1ARZES
Example: Joint account registered Jn the name of the decedent and t~o other persons and established ~JthJn one year of death by
~e decedent.
1 DIVIDED BY Z (SURVIVORS} = .50 X 100 = 50Z (TAXABLE FOR EACH SURVIVOR)
The amount subject to tax (line q) is determined by multiplying the account balance (line Z) by the percent taxable (line ~).
5. Enter ~e 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 5) from ~e amount subject to tax (line ~).
7. Enter the appropriate tax rate (line 7) as determined below.
Da~e of Death Spouse I Lineal Sibling
Collateral
07/01/9q ~o 12/$1/9q
01/01/95 ~o 06/50/00 OX 6Z 15Z
07/01/00 ~o presen~ OX q.SZ~ 12X
wThe tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at
death to or for the use of a natural parent, an adoptive parent, or a stapparent of the child is OZ.
Tho lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children
ahether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the
nature! 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 hairs includes a11 other beneficiaries.
CLAIMED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as follows:
A. You Xegally are responsible for payment, or tho estate subject to administration by a personal representative is insufficient
to pay the deductible 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 fulty in Part 5. If 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 INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-O601
RECEIVED FROM:
GREEN MARY E
1180 KING EDWARD WAY
HARRISONBURG, VA 22801
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
CD
REV-1162 EX(11-96)
003526
........ fold
ESTATE INFORMATION: SSN: 196-26-5468
FILE NUMBER: 21 04-0086
DECEDENT NAME: MATTHIAS DORA S
DATE OF PAYMENT: 02/04/2004
POSTMARK DATE: 02/03/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 08/25/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03148414 $56.94
iREMARKS: RECEIVED OF GEORGEMATTHIAS
CHECK# 1888
INITIALS:
TOTAL AMOUNT PAID:
JA
$56.94
SEAL
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003527
GREEN MARY E
1180 KING EDWARD WAY
HARRISONBURG, VA 22801
........ fold
.ESTATE INFORMATION: SSN: 196-26-5468
FILE NUMBER: 2104-0086
DECEDENT NAME: MATTHIAS DORA S
DATE OF PAYMENT: 02/04/2004
POSTMARK DATE: 02/03/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 08/25/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03148413 $420.44
REMARKS:
TOTAL AMOUNT PAID'
RECEIVED OF GEORGE MATTHIAS
$420.44
SEAL
CHECK# 1889
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
COMNONHEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF /NDIV/DUAL TAXES
DEPT. ZS0601
HARRISBURG, PA 17128-0601
RE¥-ISd$ EX AFP C09-Og)
MARY / E~REEN
511 EL, L"EN RJ~
CAMPt/fllLL/,,~ PA 17011
Mary Green
ZNFORHATZON
NOTICE
AND
TAXPAYER RESPONSE ACM O$1q8qll
DATE 12-29-2005
l 180 King Edward Way
Harrisonburg, VA 22801
TYPE OF ACCOUNT
EST. OF DORA S MATTHZAS [] SAVINGS
S.S. NO. 196-26-5q68 [] CHECKING
DATE OF DEATH 08-25-2005 [] TRUST
COUNTY CUMBERLAND []CERTZF.
REHZT PAYHENT AND FORHS TO:
REGISTER OF HILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
PNC BANK has provided the Deportment with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at tho death of the above decedent, you were a joint owner/beneficiary of
this account. If you feel this information is incorrect, please obtain ~rJtten correct~on ~rom the ~nancial ~nstJtut~on~ attach a copy
to this ~orm and return it to ~e above address. This account Js taxable Jn accordance N1th the Inheritance Tax Laws of the Commonwealth
of Pennsylvania. guestJ, o~ m~y be answered by calling (717) 797-B327.
COMPLETE PART 1 BELON ~ a ~ SEE REVERSE SIDE FOR FZLZNG AND PAYMENT ZNSTRUCTZONS
Account No. 51500215905 Data 07-07-2001
Established
Account Balance 18,686.07
Percent Taxable X 5 0.0 0 0
Amount Subject to Tax 9,5~5. O~
Tax Rate X . 15
Potential Tax Due 1 ,q01. q6
PART TAXPAYER RESPONSE
To insure proper credit to your account, two
(Z) copies of this notice must accompany your
payment to the Register of #ills. Make check
payabZe to: "Register of Mills, Agent".
NOTE: If tax payments are made within three
(3) months of tho decedent's date of death,
you amy deduct a 5Z discount of tho ~x due.
Any inheritance tax due will become delinquent
nine (9) months after the date of death.
CHECK
ONE
BLOCK
ONLY
PART
TAX
LiNE
A. O The above information and tax due is correct.
1. You amy choose to remit payment to the Register of Mills with two copies of this notice to obtain
a discount or ovoid interest, or you amy check box "A" and return this notice to the Register of
Mills and an official assessment will be issued by the PA Department of Revenue.
B. []The above asset has been or will be reported and tax paid with the Pennsylvania inheritance Tax return
to be filed by the decedent's representative.
C. [] Tho above information is incorrect and/or debts and deductions were paid by you. You must complete PART [~and/or PART [-~-'~below.
if you ,nd,cat. , d,ff.r.nt ~l[,~.ra_te~ ~e~s. st,t. your
relationsh/p to decadent:V/VCL~/'I~l-_.~f9%_ _
RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
1. Da~e Es~abZlshed 2 (~ ~ 0'--~"" ~2.~0 /
~. Account Balance 2 ! ~: (,~ff~ ~, 0 ~
3. Percen~ Taxable 3 ~ ~0 , O~
q. Amoun~ Subjec~ ~o Tax q q/ ;~ ~ ~
5. Debts and Deductions 5 -
7. Tax ea*e 7 X . ~
PART
DATE PAID
DEIITS AND DEDUCTIONS CLAZNEn
PAYEE
DESCRIPTION
AMOUNT PAID
TOTAL (Enter on L/ne $ of Tax Computation)
Under penalties of perjury, Z declare that the facts Z have reported above_era
colnpXete to the bast o_f ay knol~,l, edge and boX,Sol. HOME (~yO) ~P'~)/
TAXPAYER SIGNAT41RE -' /-
TELEPHONE NUMBER
correct and/
/
GENERAL INFORMATION
1. FAILURE TO RESPOND HILL RESULT IN AN OFFICIAL TAX ASSESSHENT eith applicable interest based on information
submitted by the financial institution.
Z. Inheritance tax becomes delinquent nine months after the docedent's dote of death.
5. A joint account is taxable even though the decedent's name was added as a matter of convenience.
4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to
death are fuI1y taxable as transfers.
S. 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 far" another ar others are taxable ~ully.
REPORTING INSTRUCTIONS PART ! - TAXPAYER RESPONSE
I. BLOCK A - If the information and coeputatlsn in the notice are correct and daductlans are not being claimed, place an
in block "A" of Part 1 of the "Taxpayer Response" section. Sign tmo copies and submit them with your check for the amount of
tax to the Register of Rills of the county indicated. The PA Department of Revenue will issue an official assessment
(Fora REV-15~8 EX) upon receipt of the return from the Register of Nills.
Z. DLOCK B - If the asset specified on this notice has bean or will be reported and tax paid with tho Pennsylvania Inheritance
Tax Return filed by the decadent's representative, place an "X" in block "B" of Part I of the "Taxpayer Response" section. Sign one
copy and return to tho PA Department of Revenue, Bureau of Individua! Taxes, Dept ZB060I, Harrisburg, PA I7LZB-060i in the
envelope provided.
$. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and
according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register
of Rills of the county indicated. The PA Department of Revenue #iii issue an official ossessmont (Form REV-ISq8 EX) upon receipt
of the return from the Register of Hills.
TAX RETURN - PART Z 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 dying after 1Z/II/BI: Accounts which the decedent put in joint names within one (1) year of death are
taxable fully es transfers. Hooever, there is an exclusion not to exceed $5,000 per transferee regardless of the value of
the account or the number of accounts held.
If a double asterisk (xx) appears before your first name in the address portion of this notice, the $5,000 exclusion
already has been deducted free the account balance as reported by the financial institution.
Enter the total balance of tho account including interest accrued to the date of death.
$. The percent of the account that is taxable far each survivor is determined as follows:
A. The percent taxable for joint assets established more than one year prior to the decedmnt's death:
I DIVIDED DY TOTAL NUHBER OF DIVIDED BY TOTAL NURBER OF X 100 = PERCENT TAXABLE
JOINT ORNERS SURVIVING JOINT ORR(RS
Example: A joint asset registered in the name of the decedent and tad other persons.
I DIVIDED BY 3 (JOINT ORR(RS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR)
B.The percent taxable for assets created within one year of tho decedont's death ar accounts owned by the decadent but held
in trust for another individual(s) (trust beneficiaries):
! DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE
ONNERS 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 Z (SURVIVORS) = .50 X 100 = 507. (TAXABLE FOR EACH SURVIVOR)
The amount subject to tax (line ~) 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 S.
6. Tho amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) free the amount subject to tax (line ~).
7. Enter the appropriate tax rate (line 7) as determined below.
Dais of Death Spouse [ Lineal Sibling Collateral
07/01/94 iD 12/$1/94 $Z 6Z
01/01/95 to 06/t0/00 OZ 61 lEI 151
07/01/00 iD present OX
aThe tax rate imposed on the net value of t from a younger at
death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is OX.
The Iineal class of heirs includes grandparents, parents, children, and 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. "SibIings" are defined as individuaIs mhd have et Least one parent in common aith the decedent, ahether by blood
or adoption. The "Collateral" class of heirs includes all other beneficiaries.
CLAIMED DEDUCTIONS - PART 5 - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as
h. You legaZly are responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay the deductible items.
B. You actually paid ~e debts after death of the decedent and can furnish proof of payment.
C. Debts being claimed must be itemized fully in Part
payment may be requested by ~e PA Department of Revenue.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003604
MATTHIAS JOHN R
12656 COCONUT CREEK COURT
FORT MYERS, FL 33908
........ fold
ESTATE INFORMATION: SSN: 1 96-26-5468
FILE NUMBER: 2104-0086
DECEDENT NAME: MATTHIAS DORA S
DATE OF PAYMENT: 02/26/2004
POSTMARK DATE: 02/23/2004
COUNTY: CUM BERLAN D
DATE OF DEATH: 08/25/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03148412 $420.44
REMARKS: JOHN RMATTHIAS
CHECK//420.44
SEAL
TOTAL AMOUNT PAID:
$420.44
INITIALS: MW
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
COMMONHEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURg, PA 171Z&-0601
JOHN ~ R. ~ATTHI:~
lZ656'::~OCON~ CREEK~T
FORT MYERS
,,~
,.'~
REV-IS45 EX AFP
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE NO. 21 C)L~-~
ACN O$1qaqlz
DATE 12-29-2003
EST. OF DORA S MATTHIAS
S.S. NO. 196-Z6-5q68
DATE OF DEATH 08-Z5-2003
COUNTY CUHBERLAND
TYPE OF ACCOUNT
[] SAVINGS
[] CHECKTNG
[] TRUST
[] CERTIF.
REMIT PAYMENT AND FORMS TO:
REGISTER OF MILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
PNC BANK 'i'JC"]
has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint OCher/beneficiary of
this account. If you feel this information is incorrect, please obtain Hritten correction free the financial institution, attach a copy
to this fore and return it to the above address. This account is taxable in accordance Hith the Inheritance Tax LaHs of the CoaaonHealth
n~ oepnsyJuanJa. Questqons ~y bq ensHered by cel!~ng (7]7) 7a7-~3~7
COMPLETE PART 1DELON # # ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Accoun~ No. 31800Z1269q Da~a 07-07-Z001
Established
Accoun'l: Balance 18,686.07
Percen~ Taxable X 5 0.0 0 0
Aeoun~ Sub:jec~ ~o Tax 9,3~3. Oq
Tax Ra*a X .15
Po~an~Lal Tax Due I ,,f-tOA . ~6
To insure proper credit to your account~ tho
(2) copies of this notice must accompany your
payment to the Register of Hills. Hake check
payable to: "Register of Hills, Agent".
NOTE: If tax payments are made within three
(5) months of the decsdant's date of death,
you may deduct a SZ discount of the tax due.
Any inheritance tax due Hill become dulinquent
nine [9) months after the date of death.
PART TAXPAYER RESPONSE
A. [] The above information and tax due is correct.
1. You may choose to remit payment to the Register of Hills Hith tho copies of this notice to obtain
-- CHECK a discount or avoid interast~ or you may check box
~ #ills and an official assessment Hill be issued by the PA Department of Revenue.
ONE
BLOCKJ s. ~ The above asset has been or Hill be reported and tax paid Hith the Pennsylvania Inheritance Tax return
ONLY ..-- to.~ filed by the decedent's representative.
C. ,~ The above information is incorrect and/or debts and deductions Here paid by you.
~-%kYou must complete PART ~ and/or PART ~ below.
[f yOU indicate a differen~ *ax ra~ please A~a~e your
rela~/onsh~p ~o deceden~: ~0~
RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
1. Date Establ/sheo 1
2. Accoun~ Balance 2
3. Percen~ Taxable 3
fi. Aaoun~ Subjec*
5. Deb*s and Deductions 5 -
6. Amoun~ Taxable 6
7. Tax Ra~e 7
8. Tax Due 8
PART
TAX
LINE
PART
DATE PAID
DEBTS AND DEDUCTTONS CLA]:MED
PAYEE DESCRIPTION AMOUNT PAID
TOTAL (Enter on Line $ of Tax Computation)
Under panel,/es of perjury, I declare ~haJ: ~he fac~s I have reported above are ~rue, corrac~ and
co.pla*e to...~he best of ey k.o.ladga and belief. HONE
TAXPAYE~S[GNATURE TELEPHONE NUMBER DATE
GENERAL ~NFORMATION
1. FAILURE TO RESPOND HILL RESULT IN AN OFFICIAL TAX ASSESSMENT with 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 dacedent's name was added as a matter of convenience.
4. Accounts (including these held between husband and #ifa) which the decedent put in joint names within one year prior to
death are fully taxable as transfers.
S. Accounts established jointly between husband and wife more than one year prior to death are net taxable.
6. Accounts held by a decedent "in trust for" another or others are taxable fully.
REPORT[NG [NSTRUCTIONS- PART I TAXPAYER RESPONSE
1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an
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 Hills 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 flills.
Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Tnheritance
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 cf Revenue, Bureau of Individual Taxes, Dept Z80601, Harrisburg, PA 17128-0601 in the
envelope provided.
5. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and
according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register
of Hills of the county indicated. The PA Department of Revenue w111 issue an official assessment (Fora REV-15fiB EX) upon receipt
of the return from the Register of Hills.
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 dying after 1Z/II/BI: Accounts which the decedent put in joint names within one (1) year of death are
taxable fully as transfers. However, there is an exclusion not to exceed $5,000 per transferee regardless of the value of
the account or the number of accounts held.
If a double asterisk (*w) appears before your first name in the address portion of this notice, the $5,00n exclusion
already has been deducted from the account balance as reported by the financial institution.
Z. Enter the total balance of the account including interest accrued to the date of death.
The percent of the account that is taxable for each survivor is determined as follows:
A. The percent taxable for joint assets established more than one year prior to the dacedent's death:
1 DIVIDED BY TOTAL NUHBER OF DTVIDEO DY TOTAL NUHBER OF X 100 = PERCENT TAXABLE
JOINT OHNERS SURVIVING JOTNT OHNERS
Example: A joint asset registered in the name of the decedent and two other persons.
I DIVIDED BY 5 (JOINT OHNERS) DIVIDED BY Z (SURVIVORS) = .167 X lO0 = 16.7Z (TAXABLE FOR EACH SURVIVOR)
B.The percent 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):
I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 PERCENT TAXABLE
O#NERS OR TRUST BENEFICIARIES
Example: Joint account registered in the name of the decedent and two other persons and established within one year af death by
the decedent.
1 DIVIDED DY Z (SURVIVORS) = .SO X 100 = 50Z (TAXABLE FOR EACH SURVIVOR)
The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line
5. Enter the total of the debts and deductions listed in Part 5.
6. The a~ount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line
7. Enter the appropriate tax rate (line 73 as determined belcH.
Da{e of Dea{h I Spouse Lineal S/bling Cella{era1
07/01/9~ ~o 12/$1/9q 3X 6X
01/01/95 ~o 06/30/00 OX 6X
07/01/00 ~o presen~ OZ ~.5X~
wTha tax rate imposed on the net value of transfers from a deceased years younger at
death to or for the use 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
whether or not they have bean 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 ail other beneficiaries.
CLAIMED DEDUCTIONS - PART 5 - DE]iTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as follows:
A. You legally ara 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 death of the decedent and can furnish proof of payment.
C. Debts being cia[mad must bm itemized fully in Part 5. If additional space is needed, usa plain paper 8 I/Z" x 11". Proo~ o;
payment may be requested by the PA Oepar~ent of Revenue.
CONNONNEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG) PA 171ZB-0601
REV-lSd5 EX AFP (Dg-O0:
ZNFORNATZON NOTICE
AND
TAXPAYER RESPONSE
ACN 05148412
DATE 12-29-2005
TYPE OF ACCOUNT
c'.~ .~. ~_<~ EST. OF DORA S HATTHIAS [] SAVINGS
~'!~ ~' o"~c~ S.S. NO. 196-Z6-5468 [] CHECKING
:~,...: DATE OF DEATH 08-Z5-ZO0:5 [] TRUST
~ "~ ~ COUNTY CUHBERLAND [] CERTIF.
~L~ REHZT PAYNENT AND FORNS TO:
JOHN ~ NATTH~S
REGISTER OF WILLS
1Z656 COCO~HJT CREE~ CT CUNBERLAND C0 COURT HOUSE
FORT!NYERS '~ $$908 CARLISLE, PA ~70~$
PNC BANK has provided the Department with the information listed below which has been used in
calculating thc potential tax due. Their records indicate that at the death of the above decedent, you mare a joint oNnar/bana~iciary o~
this account. Zf you ~eal this information is incorrect, please obtain NrJttan correction from the financial institution~ attach a copy
to this ~orm and return it to the above address. This account is taxable in accordance Nith the Inheritance Tax Laos o9 the Comaonaaalth
CONPLETE PART 1 BELOW ~ ~ ~ SEE REVERSE SIDE FOR FILING AND PAYNENT INSTRUCTIONS
Account No. $1800212694 Date 07-07-2001
Established
Accoun~ Balance 18,686.07
Percen~ Taxable X 5 0.0 0 0
Aeoun~ Sub~ec~ ~o Tax 9,~4~.04
Tax Ra~e X .15
Pot:ant:ia1 Tax Due 1, q01. ~6
PART TAXPAYER RESPONSE
To insure proper credit to your account, tam
(Z) copies of this notice must accompany your
payment to the Register of Nills. Hake check
payable to: "Rag[star of Nills, Agent".
NOTE: I~ tax payments are made within three
($) months o~ the decedent's date o~ death)
you may deduct a 5Z discount mT the tax due.
Any inheritance tax due mill become delinquent
nine (9) Months a~tar the date of death.
...................................... '"" ..................... ::::":: ................................ :!,!,!:!~!~!~!~!;!;!~!;~;~'~!~!~!~= =~,~,~,~,~q!,a!i~i~H,!,!=!~i~i~i~i~i~i~!ii~i~i~iii~i~i~i~i~i~i:~; ~;~;;;~;~;;;i;i~i~i~ilili~ E 'J'J~!~!~!~!~i~!;~i~i;i;i:J'. !!!~!~!~!~!
A. ~ The above information and tax due
correct.
1. You may choose to remit payment to the Register of Hills with too copies of this notlca to obtain
CHECK
ONE
BLOCK
ONLY
PART
TAX
LINE
a discount or ovoid interest, or you say check box "A" and return this notice to the Register o;
Hills and an official assassmant mill be issued by the PA Department o~ Revenue.
B. ~ The above asset has been or mill be reported and tax paid oith the Pennsylvania Inheritance Tax return
to be filed by the decedent's representative.
C. ~ The above in;oraation is incorrect and/or debts and deductions ~ore paid by you. You must complete PART ~ and/or PART ~ beloa.
If you indicate a differen~ ~ex ra~e~ please s~a~e your
relationship ~o decedent: ~(~t~
RETURN - CONPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
1. Date EstebZzshed
2. Account Balance
$. Percen~ Taxable
¢. Aeoun* Subject to
5. Debts and Deductions
6. Aeoun~ TaxabZe
~. tax .ate
8. Tax Due
PART
DATE PAID
DEBTS AND DEDUCTIONS CLAZNE~
PAYEE
DESCRIPTION
ANOUNT PAID
TOTAL (Enter on Line 5 of Tax Computation)
Under penalties of perjury, I declare ~ha~ ~he feces I have reported above are ~rue, correc~ and
complaCenCe ~he bes~_~.of~ and belief. WoRKHONE (( ~f )) dt"~ ~/-'~-~(-
TAXPAYER ,~GNATURE TELEPHONE NUNBER DATE
GENERAL INFORHATZON
1. FA/LURE TO RESPOND WILL RESULT ZN AN OFFICIAL TAX ASSESSNENT .ith opplicoble interest hosed on informotion
submitted by the financial institution.
2. Inheritance tax becomes delinquent nine months after the decedent's date of death.
$. A joint account is taxable even though the decedent's name ems added as a matter of convenience.
~. Accounts (incLuding those held betHeen husband and Hire) Hhich the decedent put in joint names Hithin one year prior to
death are fully taxable as transfers.
S. Accounts established jointly betHeen husband and Hire 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 ere correct and deductions are not being claimed, place an
in block "A" of Part 1 of the "Taxpayer Response" section. Sign tho copies and submit them Hith your check for the amount of
tax to the Register of Rills of the county indicated. The PA Oepartment of Revenue Hill issue an official assessment
(Form REV-lSd8 EX) upon receipt of the return from the Register of HiLls.
Z. BLOCK B - If the asset specified on this notice has been or Hi(! be reported and tax paid Hith the Pennsylvania Inheritance
Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one
copy and return to the PA Oepartment of Revenue, Bureau of Individual Taxes, Oept Z80601, Harrisburg, PA 171ZB-0601 in the
envelope provided.
$. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and
according to the instructions beloH. Sign tee copies and submit them Hith your check for the amount of tax payable to the Register
of fliils of the county indicated. The PA Department of Revenue Hill issue an official assessment (Fora REV-ISq8 EX) upon receipt
of the return from the Register of Hills.
TAX RETURN - PART Z TAX COHPUTATION
LTNE
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/1Z/BZ: Accounts Hhich the decedent put in joint names eithin one (1) year of death ara
taxable fully as transfers. HoHevmr, there is an exclusion not to exceed $5,000 per transferee regardless of the value of
tho account or the number of accounts held.
If a double asterisk (xx) appears before your first name in the address portion of this notice, the $3,000 exclusion
already has been deducted from the account balance as reported by the financial institution.
Enter the total balance of tho account including interest accrued to the date of death.
3. The percent of the account that is taxable for each survivor is determined as folloHs:
A. The percent taxable for joint assets established more than one year prior to the decedent's death:
I DIVIDED BY TOTAL NUNBER OF DIVIDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE
JOINT OHNERS SURVIVING JOINT ONNERS
Example: A joint asset registered in the name of the decedent and tho other persons.
I DIVIDED BY 5 (JOINT O#NERS) DIVIDED BY Z (SURVIVORS) = .167 X 1oD = 16.7Z (TAXABLE FOR EACH SURVIVOR)
B.The percent taxable for assets created mithin one year of the decedent's death or accounts oHned by the decedent but held
in trust for another individual(s) (trust beneficiaries):
I BIVTBED BY TOTAL NUNBER OF SURVIVING JOINT X lO0 = PERCENT TAXABLE
OflNERS OR TRUST BENEFICIARIES
Example: Joint account registered in the name of the decedent and tho other persons and established eithin one year of death by
the decedent.
1 DIVINED BY Z (SURVIVORS) = .SO X lO0 = 50Z (TAXABLE FOR EACH SURVIVOR)
The amount subject to tax (line ~) is determined by aultipJying the account balance (line Z) by the percent taxable (line
5. Enter the tote1 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 ~).
7. Enter the appropriate tax rate (line 7) as determined beloe.
Da~e of Death Spouse Lineal Sibling Collateral
07/01/9~ ~o 12/$1/9~ SZ 6X
01/01/95 ~o 06/30/00 OX 6X
07/01/00 ~o presen~ OZ
HThe tax rata imposed on the net value ansfers a younger at
death to or for the usa of a natural parent, an adoptive parent, or a stepparent of the child is OX.
The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children
Hhether or not they have bean adopted by others, adopted children and step children. "Lineal descendents" includes all children of the
natural parents and their descendents, ehether or not they have been adopted by others, adopted descendents and their descendants
and step-descendants. "Siblings" are defined os individuals Hho have at least one parent in common Hith the decedent, Hhether by blood
or adoption. The "Collateral" class of heirs includes eL1 other beneficiaries.
CLAIHED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIHED
A11oHable debts and deductions are determined as folloHs:
A. You Xegally are responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay the deductible items.
B. You ac~ally paid the debts a~ter death of the decedent and can furnish proof of payment.
C. Debts being cla~med must be ~tem~zed ~ully ~n Part 5. [~ additional space Js needed, use plain paper 8 l/Z" x 11". Proo~ o;
payment may be requested by the PA Depar~ent of Revenue.
BUREAU OF TNDTVIDUAL TAXES
INHERTTANCE TAX DTVIS[OH
DEPT. Z80601
HARRTSBURG, PA 171Z8-0601
GEORGE
511 ELLEN RD
CAMP HILL
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF TNflERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
Recorc~ =:~:,:: ~,;~D.~TE o5-o8-20o~
R '.'j:-~' ;-,t 'i,.E~TATE OF MATTHIAS
e'~:~: ~TE OF DEATH
FILE NUMBER
E MATTHIAS III
PA 17011 Clerr~ , .... j-'~
ACH
21 0q-0086
CUMBERLAND
196-Z6-Eq68
031~8~13
Amount Rem J,'~t~md
DORA S
HAKE CHECK PAYABLE AND REMIT PAYNENT TO:
REGISTER OF WILLS
CUMBERLAHD CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE
RETAIN LOWER PORTION FOR YOUR RECORDS
REV-15q8 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRA/SEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 03-08-Z00~
ESTATE OF MATTHIAS
DORA
S DATE OF DEATH 08-25-2003 COUNTY CUMBERLAND
FILE NO. 21 0~-0086 S.S/D.C. NO. 196-26-5q68 ACN 03168~13
TAX RETURN WAS: (X) ACCEPTED AS FILED ¢ ) CHANGED
dOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO.
31~00213962
TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TIME CERTIFICATE
DATE ESTABLISHED 07-07-2001
Accoun~ Balance 18,686.07
Percen~ Taxable X 0.500
Amoun~ Sub~ec~ ~o Tax
Debts and Deduc~Aons - .00
Taxable Amoun~
Tax Ra~e ~ .~5
Tax Due ~ZO.qq
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."
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
~AYMENT MUST BE MADE BY 05-Z6-ZOOq~.
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDTTIONAL INTEREST. ~
IF TOTAL DUE IS LESS THAN $1, NO PAYMENT TS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
.00
fiZO.qfi
.00
qZO.qq
PURPOSE OF
NOTICE=
To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (71 P.S.
Section 9140).
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF NILES, 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-1515). Applications are available at the Office of
the Register of Hills, any of the 25 Revenue District Offices or by calling the special Z4-hour ansaering service
for forms ordering: 1-800-561-2050; services for taxpayers with special hearing and or speaking needs:
1-800-447-$020 (TT onZy).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment
of tax (including discount or interest) as shown 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 Appeals, Dept. 281011, Harrisburg, PA 17118-I021, 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. 180601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of adminlstrativaly correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (51)
discount of the tax paid is a11oaed.
The 151 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
free the date of death, to the date of payment. Taxes ,hich became delinquent before January 1, 1981
bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164.
All taxes mhich became deIinquent on or after January 1, 1981 wilZ bear interest at a rate which will vary from
calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable
interest rates for 1981 through 2003 are:
Interest Daily Interest Daily Interest Daily
Yea.~r Rate Factor Yea.~r Rate Factor Year Rate Factor
1982 20Y. .000548 1987 9Z .000147 1999 7X .000192
1983 161 .000458 1988-1991 111 .000501 ZOO0 81 .000Z19
1984 111 .000501 1991 91 .000247 2001 91 .0002~7
1985 131 .000356 1993-1994 71 .000191 2002 61 .000164
1986 IOZ .00027~ 1995-1998 91 .000147 ZOO3 51 .000157
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUI~BBR OF DAYS DBLTNI~UENT X DAZEY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
~,. BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
REV-i;O? EX AFP C01-D$)
'04 H~R 12
GEORGE E MATTHIAS III
511 ELLEN RD
CAMP HILL PA
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
:41~OUNTY ACH
05-08-Z00~
MATTHIAS
08-25-2005
21 0~-0086
CUMBERLAND
05148415
DORA S
Amoun~ Rem i'l:'l:ed
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
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 L'rNE ~ RETA'rN LOWER PORT'rON FOR YOUR RECORDS ~.~
REV-1607 EX AFP (01-03) #-# ZNHER?TANCE TAX STATEMENT OF ACCOUNT
ESTATE OF MATTHIAS DORA S F'rLE NO. 21 04-0086 ACN 05148415 DATE 05-08-2004
THTS STATEHENT IS PROVTDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW
IS A SUHNARY OF THE PRTNCZPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-08-2004
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYHENTS (TAX CREDITS):
420.44
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
02-05-Z004 CDOOS527 .00 420.44
IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
TOTAL TAX CREDIT
420.44
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- Zf RESIDENT DECEDENT make check or money order payable to: REGISTER OF #ILLS~ AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COMMON#EALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by complmting an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications arm available at
the Office of the Register of Hills, any of the Z5 Revenue District Offices or from the Department's g4-hour
answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-q47-3gZO (TT only].
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg) PA 171ZB-0601, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three ($) calendar months after the dmcedent's death, a five percent (SZ) discount
of the tax paid is allowed.
PENALTY:
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and nat
paid before January 18, 1996, the first day after the and of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from thm date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (SI) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which 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 gO0~ ara:
Interest Daily lnterest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z ZOZ .O00Sq8 1988-1991 1XZ .000301 ZOO1 9Z .OOOZ47
1983 162 .000438 199Z 9X .O00Z~7 ZOOZ 6X .OOOlSq
198q llZ .000301 1993-199~ 72 .OOOlDg 2003 5Z .000137
1985 132 .000356 1995-1998 92 .OOOZq7 2004 qZ .000110
1986 IOZ .O00Z7~ 1999 7Z .OOOlDZ
1987 9Z .O00Zq7 ZOO0 8Z .OOOZZ9
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUIIBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (lS) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
THHERZTANCE TAX DTVZSZON
DEPT. 28060!
HARRISBURG, PA 17128-0601
GEORGE E HATTHIAS
511 ELLEN RD
CAHP HILL
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT. ALLONANCE OR DISALLORANCE
OF DEDUCTIONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
REV-1548 EX AFP (DI-OS)
Recc:'ded-C[~;:~ ~ ~j~T, E o8-oz-zoo4
~;~r -: ~t~i~STATE OF HATTHIAS DORA
"-~ ..... ~ATE OF DEATH 08-25-Z005
FILE NUNDER 21 04-0086
COUNTY CUHBERLAND
'04 JUL 30 ~ls~s-A~,Dc 196-26-5468
ACN 05148414
Amoun~ R~m~ed
HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-15~8 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSHENT OF TAX ON .JOINTLY HELD OR TRUST ASSETS
DATE 08-02-2004
ESTATE OF HATTHIAS
DORA
S DATE OF DEATH 08-25-2005 COUNTY CUHBERLAND
FILE NO. 21 04-0086 S.S/D.C. NO. 196-26-5468 ACN 05148414
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOZNT OR TRUST ASSET ZNFORHATZON
FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 8886712002
TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIHE CERTIFICATE
DATE ESTABLISHED 04-04-1994
Accoun~ Balance
Percen~ Taxable X 0.500
Amoun~ SubSect ~o Tax 1,265.$0
Debts and Deduc~Aons - .00
Taxable Amoun~ 1,265.$0
Tax Ra~e ~ .45
Tax Due 56.94
TAX CREDTTS:
2,550.60 NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBHIT THE
UPPER PORTION OF THIS NOTICE
NITH YOUR TAX PAYHENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. HAKE CHECK
OR HONEY ORDER PAYABLE TO:
"REGISTER OF HILLS, AGENT."
PAYHENT RECEIPT DISCOUNT (+) AHOUNT PAID
DATE NUNBER INTEREST/PEN PAID (-)
02-05-2004 CD003526 .00 56.94
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUTRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.
56.94
.00
.00
.00
PURPOSE OF
NOTICE:
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act ES of ZOO0. (72 P.S.
Sectlen 91q0).
PAYMENT:
Detach the top portion of this Notice and submit eith your payment to the Register of Nills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF HILLS, AGENT.
REFUND (CA):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
A refund of a tax credit, mhich ems not requested on the tax return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of
the Register of Nills, any of the Z3 Revenue District Offices or by calling the special Iq-hour ansaering service
for fores ordering: 1-800-36Z-2050; services for taxpayers aith special hearing and or speaking needs:
1-800-~q7-3020 (TT only).
Any party in interest not satisfied ~ith the appraisement, allowance, or disalloeance of deductions or assessment
of tax (including discount or interest) as sho~n on this Notice may object ~ithin sixty (60) days of receipt of
this Notice by:
--~ritten protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171Z8-1021, 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 ariting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Ravia~ Unit, DEPT. Z&0601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively carrectabZa errors.
If any tax due is paid aithin three (3) caZandar months after the decadsnt's death, a five percent (5X)
discount of the tax paid is allowed.
The ZSX 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 and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning eith first day of delinquency, or nine (9) months and one (1) day
from the date of death, to the date of payment. Taxes ~hich became delinquent before January 1, 198Z
bear interest at the rate of six (6g) percent per annum calculated at a daiZy rate of .00016~.
All taxes which became delinquent on or after January 1, 1982 mill bear interest at a rate ehich wile vary from
caZendar year to calendar year aith that rata announced by the PA
Department of Revenue.
The applicable
interest rates for 1982 through ZOOq are:
[nterast Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198~ ZOZ .OOOSq8 198~-1991 XXZ .000501 ZO0--~ 92 .0002~7
1983 16Z .000~36 1992 9Z .000247 2002 6Z .000219
1984 11Z .000301 1993-1994 7Z .00019Z 2003 5Z .000157
1985 132 .000~56 1995-1998 9Z .000247 ZOOq 42 .000110
1986 102 .000E74 1999 72 .00019Z
1987 9Z .O00Zq7 ZOO0 8Z .000Z19
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUIJBER OF DAYS DELINQUENT X DATL¥ INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days
beyond the date of the assessment. If payment is made after the interest computation date sho~n on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
TNHERITANCE TAX DZVTSION
DEPT. ZBO601
HARRISBURG, PA 171ZB-0601
MARY E GREEN
1180 KING EDNARD NAY
HARRISONBUR$
VA 22801 (j.L~'~
CONNONHEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
AppRAISEHENT. ALLOHANCE OR DISALLONANCE
OF DEDUCTIONS, AND ASSESSREHT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
Re orc d C ic,? .... 08-oz-z004
i'-~:~: .... : " .... DATE OF DEATH 08-Z5-ZO03
FILE NUMBER
COUNTY
'04 JUL 30
ACN
21 04-0086
CUMBERLAND
196-26-5468
05148411
Amoun~ Remi'l:'~ed
REV-1S¢8 EX AFP COl-OS)
DORA
HAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF HILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE
RETAIN LOHER PORTION FOR YOUR RECORDS
REV-1548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOHANCE OR DISALLOHANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 08-02-20J_~_~
ESTATE OF MATTHIAS
DORA S DATE OF DEATH 08-25-2003
COUNTY CUMBERLAND
FILE NO. Z1 04-0086 S.S/D.C. NO. 196-Z6-5468 ACN 0~148411
TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR YRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. ~1300215905
TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TINE CERTIFICATE
DATE ESTABLISHED 07-07-2001
Accoun~ Balance 18,686.07
PePcen~ Taxable X 0.500
Amoun~ Sub~ec~ ~o Tax
.00
Debts and Deductions - '-
Taxable Amoun~ 9,343.04
Tax Ra~e ~ 420.44
Tax Due
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
NITH YOUR TAX PAYMENT TO THE
REGISTER OF HILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR HONEY ORDER PAYABLE TO:
"REGISTER OF HILLS, AGENT."
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
AMOUNT PAID
DISCOUNT (+)
INTEREST/PEN PAID (-)
.00
420.44
3.56
424.00
INTEREST IS CHARGED THROUGH 08-10-2004
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT I
BALANCE OF TAX DUEI
INTEREST AND PEN. /
TOTAL DUE /
IF PAID AFTER THIS DATE~ SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT IS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
PURPOSE OF
NOTICE:
To fulfill the requirements of Section ZlqO of the Xnheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 91q0).
PAYMENT:
REFUND (CR)
OBJECTIONS:
ADNIN-
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 er money order payable to: REGISTER OF #ILLS) 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-]$13). Applications are available at tho Office of
the Register of Nills) any of the 23 Revenue District Offices or by calling the special Iq-hour answering service
for fores ordering: 1-800-361-2050; services for taxpayers with special hearing and or speaking needs:
1-800-qq7-3020 (TT only).
Any party in interest not satisfied with the appraisement, alloeance) or disallowance of deductions or assessment
of tax (including discount or interest) as shown on this Notice may abject within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue) Board of Appeals) Dept. 281021) Harrisburg) PA 17128-1011, 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 an this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit) DEPT. 180601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death) a five percent (51)
discount of the tax paid is allaeed.
The 151 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 l, 1982
bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016q.
All taxes which became delinquent on or after January l, 1982 will bear interest at a rate ehich ail! vary from
calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable
interest rates for 1982 through 200q are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 2OZ .goose8 198'~-1991 11X .OO03OZ ZOO'~ 91 .OOOZq7
1983 161 .000~38 1992 91 .0002~7 2001 61 .O00Z19
198q 111 .000501 1993-199~ 71 .000191 2003 51 .000137
1985 15Z .000356 1995-1998 92 .000147 gOO~ ~Z .000110
1986 ZOZ .OOO27q 1999 7Z .000192
1987 9Z .0002q7 2000 8Z .000219
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY 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 made after the interest computation date shown on the
Notice, additional interest must be calculated.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
SUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11 96)
NO. CD 004255
GREEN MARY E
1180 KING EDWARD WAY
HARRISONBURG, VA 22801
...... fold
ESTATE INFORMATION: SSN: 196-26-5468
:ILl: NUMBER: 2104-0086
DECEDENT NAME: MATTHIAS DORA S
DATE OF PAYMENT: 08/11/2004
POSTMARK DATE: 08/07/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 08/25/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03148411
$424.00
TOTAL AMOUNT PAID:
$424.00
REMARKS:
CHECK# 1415
SEAL
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF ZNDZVZDUAL TAXES
HARRISOHDURG
COMHONWEALTH OF PENHSYLVANIA
DEPARTHENT OF REVEHUE
&p~RAISE~_~I_~ A~.. ,=S~Sl~qT OF TAX ON .;v-~ e~ ~ ;e~-e~
DATE 08-02-200~
ESTATE OF MATTHIAS DORA S
DATE OF DEATH 08-ZS-ZO05
FZLE NUH~ER 21 04-0086
CUMBERLAND
COUNTY 196-26-5q68
SSN/DC 05148~11
ACH ~
MAKE CHECK pAYAbLE AND REH~T pAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
peter Id.
Ma~/ M. C~ee~
1180 I<)ng Edward Way
Ha~iso~l~urg, VA 22801
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DTVTSTON
PO BOX 280601
HARRTSBURG, PA 17128-0601
JOHN R MATTHIAS
12656 COCONUT CREEK CT
FORT MYERS ~'~35908, ~
COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE
NOT/CE OF ZNHERZTANCB TAX
APPRAISEHENT. ALLO#ANCE OR DISALLONANCE
OF DEDUCTIONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
DATE 11-29-200q
ESTATE OF MATTHIAS
DATE OF DEATH 08-25-2005
FILE NUMBER Z! 0q-0086
COUNTY CUMBERLAND
SSN/DC 196-26-5~68
ACN 051~8~12
Amoun~ Remi~ed
REV-1548 EX AFP
DORA S
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
m m m m m m m mmmmmmmmmmmmmmmmmmmmmmm .mm.mmmmmmmmmmmmmmmm m...mm mm mm mm mm mmm mm..mmm..mmmmmmmm mmmmmmmm.mm mm m m m mm. mm m. m m m m m
REV-1548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOZNTLY HELD OR TRUST ASSETS
DATE 11-29-200~
ESTATE OF MATTHIAS
DORA
S DATE OF DEATH 08-25-2005 COUNTY CUMBERLAND
FILE NO. 21 0q-0086 S.S/D.C. NO. 196-26-5~68 ACN
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
051~8~12
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. $180021269R
TYPE OF ACCOUNT: ¢ ) SAVINGS ( ) CHECKING ( ) TRUST ¢ ~ TIME CERTIFICATE
DATE ESTABLISHED 07-07-2001
Accoun~ Balance
Percen~ Taxable X 0.500
Amoun~ Subjec~ ~o Tax 9,343.0~
Debts and Deductions - .00
Taxable Amoun~ 9,3~$.0~
Tax Ra~e X .15
Tax Due 1,~Ol.q6
TAX CREDITS:
18,686.07 NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYHENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
OZ-Z3-ZOOq COOO360q .00 qZO.qq
INTEREST IS CHARGED THROUGH 1Z-07-ZOOq TOTAL TAX CREDIT
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE
REVERSE SIDE OF THIS FORM INTEREST AND PEN.
TOTAL DUE
~ ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REI~UIRED.
IF TOTAL DUE IS REFLECTED AS A 'CREDIT- (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ~
q20.qq
981.02
21.15
1,002.17
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z~ of ZOO0. (TZ P.S.
Section 9140).
Detach the tap portion of this Notice and submit ~ith your payment to tho Register of Hills printed an the
reverse side.
-- Hake check or money order payable to: REGISTER OF HILLS, AGENT.
A refund of a tax credit, ~hich Has not requested on the Tax Return, amy be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are available
online at ~ww.ravenua.stata.Da.us, any Register of Hills or Revenue District Office, or from the Department's
Z4-hour ansaaring service for forms orders: 1-800-362-Z050; services for taxpayers mith special hearing and/or
speaking needs: L-800-447-30ZO (TT only).
Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax
(including discount or interest) as shoan on this Notice may object ~ithin 60 days of the data of receipt of this notice
by filing one of the following:
A) Protest to the PA Oepartment of Revenue, Board of Appeals. You may object by filing a protest online at
~a.boardofappeals.stata.pa.us on or before the expiration of the sixty-day appeal period. In order for
an electronic protest to be valid, you must receive a confirlation number and processed date from the
Board of AppeaLs aebsite. You may also send a ~ritten protest to PA Department of Revenue, 8oard of Appeals
P.O. Box Z810Z1, Harrisburg, PA 171Z8-1021. Petitions may not be foxed.
B) Election to have the matter determined at the audit of tho account of the personal representative.
C) Appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in .riting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment ReviaN Unit, P.a. Box Z80601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-LS01) for an explanation of administratively correctable errors.
If any tax due is paid uithin three (3) calendar months after the decedent's death, a five percent (SZ)
discount of the tax paid is allowed.
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 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 uould appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning ~ith first day of delinquency, or nine (9) months and one fi) day
from the date of death, to the date of payment. Taxes ahich became delinquent before January 1, 198Z
bear interest at the rate of six (SZ) percent per annum calculated at a daily rate of .000164.
Ail taxes ~hich became delinquent on or after January 1, 198Z ~ill bear interest at a rate Nhich ail1 vary from
caIendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The applicable
interest rates for 198Z through 2004 are:
Interest Daily Interest Daily Interest Daily
Year Rata Factor Year Rate Factor Year Rata Factor
198Z ' ZOZ '.000548 198'--~6-1991 11Z .000301 ZO0"~ 9Z .000Z47
1983 16X .00043B 199Z 9Z .000Z47 ZOOZ 6X .000164
1984 11Z .000301 1993-1994 7Z .00019Z ZOO3 5Z .000137
1985 lSZ .000356 1995-1998 9Z .000Z47 2004 4Z .000110
1986 lOZ .000274 1999 7Z .OOOleZ
1987 9Z .000247 ZOO0 8Z .000Z19
--Interest is calculated as follaas:
INTEREST = BALANCE OF TAX UNPA'rD X NUtIBER OF DAYS DELXNQUENT X DAXLY XNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is eade after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
REV-Z60? EX &FP C01-05)
MARY E GREEN
1180 KING EDWARD WAY
HARRISONBURG VA 22801
DATE 09-Z7-200q
ESTATE OF NATTHIAS
DATE OF DEATH 08-25-2005
FILE NUMBER 21 0q-0086
COUNTY CUHBERLAND
ACN 051~8~11
Amoun'l: Rem J.'l:'l:ed
DORA S
MAKE CHECK PAYABLE AND RENIT PAYNENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~his form wi~h your ~ax paymsn~c.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1607 EX AFP (01-03) ~ *rNHER'rTANCE TAX STATENENT OF ACCOUNT
ESTATE OF MATTHIAS DORA S F'rLE NO. 21 0~-0086 ACN 051~8qll DATE 09-27-200~
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHO#N BELO#
IS A SUMHARY OF THE pR'rNCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, TF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 08-0Z-200~
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYHENTS
PAYHENT
DATE
08-07-200~
(TAX CREDITS):
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
CDOOq255
IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
AMOUNT PAID
qZq. O0
TOTAL TAX CREDIT q20.58
BALANCE OF TAX DUE .lqCR
ZNTEREST AND PEN. .00
TOTAL DUE .lqCR
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
JOHN R MATTHIAS
12656 COCONUT CREEK CT
INHERITANCE TAX
RECORD ADJUSTMENT
JOINTLY HELD OR TRUST ASSETS
DATE
ESTATE OF
DATE OF DEATH
FILE NO.
COUNTY
SSN/DC
ACN
'*
REV.ll04 EX AFP (03-87)
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG. PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
03-28-2005
MATTHIAS DORA S
08-25-2003
21 04-0086
CUMBERLAND
196-26-5468
03148412
FORT MYERS FL 33908
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND COUNTY COURTHOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE c> RETAIN LOWER PORTION FOR YOUR RECORDS ~
--FiE\i:160~-Ej(~Ffi(Ci3:97)-------------------------------------------------------------------------------------------------------------------
.. INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS ..
ESTATE OF
MATTHIAS DORA S
DATE OF DEATH 08-25-2003
DATE 03-28-2005
COUNTY CUMBERLAND
FILE NO. 2104-0086 SS/DC NO. 196-26-5468 ACN 03148412
ADJUSTMENT BASED ON : PROTEST BOARD DECISION
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 31800212694
TYPE OF ACCOUNT: (0) SAVINGS (0) CHECKING (0) TRUST (~) TIME CERTIFICATE
DATE ESTABLISHED 07-07-2001
X
18,686.07
.500
9.343.04
0.00
9.343.04
.45
420.44
NOTE: TO INSURE PROPER CREDIT TO
YOUR ACCOUNT. SUBMIT THE
UPPER PORTION OF THIS NQT-:lCE
WITH YOUR TAXfPAYMENT iohHE
REGISTER OF Wftl~AT THE~:
ABOVE ADDRESS. MA1<iE CHEtK
OR MONEY ORDERPA.Yf'BL~:!O:
"REGISTER OF WILLS;I\GENT."
Account Balance
Percent Taxable
Amount Subiect to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
X
TAX CREDITS:
PAYMENT
DATE
02-23-2004
....'rC,:~\
RECEIPT
NUMBER
CD003604
DISCOUNT (+)
INTEREST/PEN PAID (-
0.00
AMOUNT PAID
420.44
C,)
C',
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
420.44
0.00
0.00
0.00
* IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. *
(IF TOTAL DUB IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUB IS REFLECTED AS A "CREDIT" (CR),
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
c... ~ '
BUREAU OF INDIVIDU4i.<TAXES
INHERITANCE TAX DIYISION '
PO BOX 280601
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
*'
REY-1607 EX AFP (03-05)
: 33
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
04-04-2005
MATTHIAS
08-25-2003
21 04-0086
CUMBERLAND
03148411
DORA
S
MARY E GREEN
1180 KING EDWARD WAY
HARRISONBURG VA 22801
Allount R_itted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE~ PA 17013
NOTE: To insure proper credit to your account. subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
................................................................................................................
REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT ...
ESTATE OF MATTHIAS DORA S FILE NO. 21 04-0086 ACN 03148411 DATE 04-04-2005
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE~ APPLICATION OF ALL PAYMENTS~ THE CURRENT BALANCE. AND~ IF APPLICABLE~
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 07-26-2004
PRINCIPAL TAX DUE: 420.44
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
08-10-2004 CD004255 3.56- 424.00
TOTAL TAX CREDIT 420.44
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
IF PAID AFTER THIS DATE~ SEE REVERSE TOTAL DUE .00
.
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $l~
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR)~
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
Qs,-<-