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Home My WebLink About04-0537CONHONNEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARR/SBURG) PA 171Z8-0601 REV-~¢5 EX AFP (09-00) ZNFORNATZON NOTICE AND TAXPAYER RESPONSE FZLE NO. 21~/~z/' /-~ '' ACN 0~119772 DATE 05-25-200~ TARA L LEHNAN 69~ CENTER RD NENV[LLE PA 17Z~1 TYPE OF ACCOUNT EST. OF VTOLET N SHONAKER [] SAVZNeS S.S. NO. 168-Z~-~7~$ [] CHECKING DATE OF DEATH OZ-I$-2OOR [] TRUST COUNTY CUNBERLAND [] CERTZF. REHZT PAYHENT AND FORHS TO: REGTSTER OF NTLLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17015 HEHBERS 1ST FCU has provided tha Department Nith the information listed baloN Nh/ch has been used in calculating tho potential tax duo. Their records indicate that at tho death of the above decedent, you wera a joint owner/beneficiary of this account. Zf you feel this information is incorrect, please obtain Nr]tten correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with tho Inheritance Tax Laws of the CommonNaalth of Pennsylvania. Questions may be ensnared by calling (717) 787-8~Z7. CONPLETE PART i BELO# x x x SEE REVERSE SIDE FOR FILING AND PAYNENT INSTRUCTIONS Accoun~ No. ~351Z-00 De~e 01-07-1985 Established Accoun~ Balance 1,075.29 Percen~ Taxable X 50.000 Amoun~ Subjec~ ~o Tax 556.65 Tax Ra~e X .0~5 Potential Tax Due To insure proper credit (Z) copies of this not~ payment to the Register payable to: "'Ragistar NOTE: If tax pay;ants ($) months of fha dacK you may deduct a SZ dis Any inharitanca tax due nine (9) months after to your account, two must accompany your of Nil[s. Hake check NilIs, Agent". re made within three ant's date of death, count of the tax due. ail! become delinquent he date of death. PART TAXPAYER RESPONSE A.I~ The above information and tax due is correct. i i 1. You may choose to remit payment to the Register of #ills with two copies of this notice to obtain a discount or avoid interest) or you may check box "A" and return this noU~:a to tho Register of CHECK ~ Hills and an o;HcJal assessment ~ill be issued by the PA Department of Revi~nue. ONE BLOCK s. ~ The above asset has been or ~111 be reported and tax paid uJth the Pennsylvania Inheritance Tax return ONLY to be filed by ~e decedent's representative. ~ The above information is incorrect and/or debts and deducUons ~ere paid by you C. You must co~plete PART ~ and/or PART ~ below. PART TAX RETURN - COHPUTATZON OF TAX ON JOZNT/TRUST ACCOUNTS I~~ ~~~~ LINE 1. De~e Established 1 2. Accoun~ Balance 2 $. Percen~ Taxable $ ~ ~. Amoun~ Subjec~ ~o Tax ~ 5. Debts and Deductions $. - 6. Amoun~ Taxable 6 7. Tax Re~e 7 ~ 8. Tax Due ~ DEBTS AND DEDUCTIONS CLAIMED PART DATE PAID PAYEE DESCRIPTION TOTAL (Enter on Line $ of Tax Computation) Under penalties of perjury) T decZare ~ha~ ~he fac~s I have reported above are ~rue) correc~ and complete ~o ~he bes~ of my knowledge and belief. HONE ( ) NORK ( TAXPAYER SIGNATURE TELEPHONE NUHBER DATE GENERAL INFORNATION 1. FA/LURE TO RESPOND N/LL RESULT ZN AN OFF/CIAL TAX ASSESSHENT aith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decadent's date of death. 3. A joint account is taxable even though the dacedent's name Nas added as a matter of convenience. 4. Accounts (including those held between husband and mile) which the decedent put Jn joint names within one year prior to death ara 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 ara taxable fully. REPORT[NS INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computatian 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 tmo copies and submit thee aith 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 (Form REV-1548 EX) upon receipt of the return from 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 decedant'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. 3. 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 tad copies and submit thee 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-1548 EX) upon receipt of the return from tho 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 dying after 1Z/1Z/BZ: Accounts ah[ch tho decedent put in joint names aithin one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed $5,000 par transferee regardless of the value of the account or the number of accounts held. If a double asterisk (ex) 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 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 NUHBER OF DIVIDED BY TOTAL NUNBER OF X 100 PERCENT TAXABLE JOINT OHNERS SURVIVING JOINT OHNERS ExampLe: A joint asset registered Jn the nasa of the decedent and two other persons. I DIVIDED BY 3 E JOINT OHNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.Tho percent taxable for assets created within one year of the decedant's death or accounts owned by the decedent but hold in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE OHHERS 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 DIV/DED BY Z (SURVIVORS) = .50 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 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 7. Enter the appropriate tax rate (line 7) as atarainad below. Date of Death J Spouse Lineal [ Sibling [ Collateral 07/01/9q to 12/31/9q 3X 6X 01/01/95 to 06/30/00 OX 6Z 07/01/00 to present OX younger at ~Tha tax rate imposed on the net value ransfars ~ death tc or far the use of a natural parent, an adoptive arant, or a stepparent of the child is OZ. The lineal class of hairs 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. "Siblings" are defined as individuals mhD have at least one parent in common with the decedent, ahather by blood or adoption. The "Collateral" class of heirs includes a11 other beneficiaries. CLA/HED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAZHED 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 claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Proof of payment may be requested by the PA Department of Revenue. COMMONNEALTH OF PENNSYLVANXA DEPARTMENT OF REVENUE BUREAU OF XNDIVIDUAL TAXES DEPT. Z80601 HARR/SBURG, PA 171ZB-0601 REV-1G~iS EX AFP C09-0O) TARA L LEHMAN 69q CENTER RD NENVXLLE PA 172ql ZNFORHATZON NOTICE AND TAXPAYER RESPONSE FZLE NO. 21~' ACN 0q119775 DATE 05-25-200q TYPE OF ACCOUNT EST. OF VXOLET M SHONAKER [--]SAVXNGS S.S. NO. 168-~q-~7~ ~-ICHECK~NG DATE OF DEATH 02-15-200q I---~TRUST COUNTY CUMBERLAND ]--]CERT/F. REMIT PAYMENT AND FORMS TO: REGXSTER OF NXLLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 MEMBERS 1ST FLU has provided the Department Nith the information listed beloN whlch has been used in caXculating 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 tho above address. This account is taxable in accordance ~ith the tnheritance Tax Laws of the Commonwealth of PunnsyXvenia. Questions may be answered by caXling (717) 787-8327. COMPLETE PART 1 BELON x x x SEE REVERSE SXDE FOR FXLXNG AND PAYHENT XNSTRUCTZONS Account No. ~551Z-11 Date 01-07-1985 Established Account Balance 57 7.71 Percent Taxable X 5 0 · 0 0 0 Amount Subject to Tax :)88.86 Tax Rata X .0(~5 Potential Tax Due 15. O0 To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to the Register of Hills. Make check payable to: "Register of NilXs, Agent". NOTE: Xf tax payments are made within three (3) months of the dacadant's date of death, you may deduct a 5X discount of the tax due. Any inheritance tax due will become delinquent 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 NiXIs with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of CHECK ~ Hills and an official assessment mill be issued by the PA Department of Revenue. ONE BLOCK a. [] The above asset has been or will be reported and tax paid ~ith the Pennsylvania Inheritance Tax return ONLY to ba filed by the dacedant's representative. C. [] The above information is incorrect and/or debts and deductions Mere paid by you. You must complete PART ~ and/or PART ~ TAX RETURN -COMPUTATZON OF TAX ON JOZNT/TRUST ACCOUNTS 2. Account Balance 2. 3. Percent TaxabXe $ ~ q. Amoun~ SubSact to Tax q 5. Debts and Deductions 5 - 6. Amount Taxable 6 7. Tax Rata 7 ~ 8. Tax Due 8 PART DEBTS AND DEDUCTXONS CLAXMED [~] DATE PATD PAYEE DESCRXPTTON AMOUNT PAiD TOTAL (Enter on LZna$ of Tax Computation) Under panaXtias of parjury~ Z decXara that the facts T have reported above ara true, correct and complete to the best of my knowXadga and belief. HOME ( ) NORK ( ) TAXPAYER SIGNATURE TELEPHONE NUMBER DATE 6ENERAL INFORHATION 1. FA/LURE TO RESPOND HILL RESULT IN AN OFFZC/AL TAX ASSESSHENT mith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the dacedent's date of death. 5. A joint account is taxable even though the decedent's name mas added as a matter of convenience. 4. Accounts (including those held bateeen husband and 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 eife more than one year prior to death ara not taxable. 6. Accounts held by a decedent "in trust far" another or others are taxable fully. REPORTING [NSTRUCTZONS- PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notlcs 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 of tax to the Register of Hills of the county indicated. The PA Department of Revenue will issue an officiaL assessment (Fora REV-154B EX) upon receipt of the return from tho Register of Wills. 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 "8" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes; Dept 260601; Harrisburg, PA 17128-0601 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 5 according to the instructions below. Sign two copies and submit thee with your check for the amount of tax payable 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 Hilts. TAX RETURN - PART Z - TAX CONPUTATTON 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 12/1Z/BI: Accounts which the decedent put in joint names within one (1) year of death are taxable fuIly as transfers. However, there is an exclusion not to exceed $5,000 par transferee regardless of the value of the account or the number of accounts heId. If a double asterisk (aa) 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 tho total balance of the account including interest accrued to the date of death. 5. The percent of the account that is taxable for each survivor is determined as folIows: 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 NUNBER OF X 100 = PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT ORNERS Example: A joint asset registered in the name of the decedent and two other persons. I DIVinED BY 5 [JOINT OHNERS) OIVIDEO BY Z [SURVIVORS) = .167 X 100 = I6.71 [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 ONNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decadent and tee other persons and established within one year of death by the decedent. Z DIVIDED BY Z (SURVIVORS) = .SO X lO0 = 50Z (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 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 53 from the amount subject to tax [line 7. Enter the appropriate tax rate [line 7) as determined Da{e of Death Spouse I Lineal I Sibling I Collateral 07/01/9q to 12/31/9q 3X 6X 01/01/95 to 06/30/00 OX 6X 07/01/00 to present OX eTha tax rate imposed on the nat value of transfers frae a deceased :y-one years age younger at death to or for the use of a natural parent; an adoptive parent; or a stapparent of the child is OZ. The Lineal cIass of heirs incLudes grandparents, parents; chiIdran, and lineaI descendents. "ChiIdren" includes natural chiLdren whether or not they have been adopted by others, adopted children and step children. "LineaL descendents" includes ali children of the naturaL parents and their descendants, 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 Ieast one parent in common with the decedent; whether by blood or adoption. The "Collateral" class of hairs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 5 - DEBTS AND DEDUCTIONS CLAIMED AlIowable debts and deductions are determined as follows: A. You LegalLy are responsibLe for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. S. You actually paid the debts after death of the decedent and can furnlsh proof of payment. C. Debts being claimed must be itemized fully in Part 5. If additional space is needed; usa plain paper 8 1/2" x 11". Proof of payment may be requested by the PA Department of Revenue. .............. ~~ ~ ~~ 9~fi~ ~fi~ ~'~ ~'~' ~'~ ...... ~ ~ ~ ~1 t h,,lli,,,lil,,,,,,Ih,li,,,Ih,,Ih,,I,h,ll,hh,hh'hh'i 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 004020 LEHMAN TARA L 694 CENTER RD NEWVILLE, PA 17241 ........ fold ESTATE INFORMATION: SSN: 168-24-4743 FILE NUMBER: 2104-0537 DECEDENT NAME: SHOWAKER VIOLET M DATE OF PAYMENT: 06/08/2004 POSTMARK DATE: 06~07~2004 COUNTY: CUMBERLAND DATE OF DEATH: 02/13/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 04119772 $24.15 04119773 $13.00 TOTAL AMOUNT PAID: $37.15 REMARKS: SEAL INITIALS: AC RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS