The URL can be used to link to this page

Home My WebLink About03-09-10 (2) ¢ d O ~ ~ O Jl ~2 M ~o NN O f 7 ~~-+Jo00~ ¢~-+f~o0 viacn.1~¢ •Q (D ~ - /o {~o } ¢ ~ ~' ~ ¢ "*-- ~~ ~~~ ~. ~~i ~~ M ~ „~ ".;' ~.~ ~~ ~ ~ N ~• `~~ i ,,,,,,,, ... `\~Q `` vv •+• .... o ., i a `' ""' '` ~ ..; v M ..~ .= a ~. ~ ._ ~ ~ ~ h ~~ ~~~ m o ~ ~' ~ {, ~ O ~ '~.~ i7~ t (LP ~ ~ ~+ i Q" C ~ •• O C~ ~ ~ 'dd ~` .~ F s ~, ~~ ~~~~ I~ ~ ~ ~ ~~ ~z : ~ R ~~ 6-~ ~~ o~ot ~ -a ~~ / J ~,, ~ ~rr~t ~, ~I ,Y .. ~ (/ , ' V v ~i r. ~, ' ~~ ~~~~ ~ t ,~~+ ~~ PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE AND FILE N0. 21 09-0736 BUREAU OF INDIVIDUAL TAXES ,.~.. "~ ~ ~~' Po BOX 280601 '~~_._ ~~ ' -r TAXPAYER RESPONSE ACN 09163769 HARRISBURG PA 17128-0601 ~, ,' ~~' } ` t{~~ ! ~~~, ~ ~ < :w; ~ < << ~ ,. DATE 10 - 0 7 - 2 0 0 9 RE1-=1~i "bc AFP (OB-08) - ~~~~ ~~~ "'~ ~~ ~~ ~ z~ ~L~~~, ~~~~T C)RPN~~k`~ ~ ~f KIMBERLY SCHARDT 605 S MAIN ST MARYSVILLE PA 17053 EST. OF MARIAN BRUDOWSKY SSN 179-14-8711 DATE OF DEATH 07-24-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 TYPE OF ACCOUNT ® SAVINGS CHECKING TRUST CERTIF. MEMBERS 1ST FCU provided the Department with the information below, which has been used in calculating the potential tax due. Records indicate that at the death of the above-named decedent, You were a joint owner/beneficiary of this account. If you feel the information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of Pennsylvania. Please call C717) 787-8327 with questions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Under penalties of perjury, I declare that the facts I have reported abojve are Qt rue, correctrand fomplete to the best of my nowledge and belief . HOME C ~ ! ~ ) -l ~~ - ~.5~.] n~--,~,1, WORK C ) -3 -- - f 0 -XPAYER S GNATURE TELEPHONE NUMBER DATE TOTAL CEnter on Line 5 of Tax Computation) S GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance Tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even when the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) the decedent put in joint names within one year prior to death are fully taxable. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, Place an "X" in Block A of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with a check for the amount of tax to the register of wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the register of wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the estate's representative, place an "X" in Block B of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the register of wills of the county indicated. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check Block C and complete Parts 2 and 3 according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the register of wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent who died afterl2/12/82, accounts the decedent put in joint names within one year of death are fully taxable. However, there is an exclusion not to exceed X3,000 per transferee, regardless of the value of the account or the number of accounts held. If a double asterisk C**) appears before your first name in the address portion of this notice, the &3,000 exclusion was deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. The percentage of the account that is taxable to each survivor is determined as follows: A. The percentage taxable of joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BY 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TO EACH SURVIVOR) B. The percentage taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax Cline 4) is determined by multiplying the account balance (Line 2) by the percent taxable (Line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (Line 6) is determined by subtracting the debts and deductions Cline 5) from the amount subject to tax (Line 4). 7. Enter the appropriate tax rate (Line 7) as determined below. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3 percent 6 percent 15 percent 15 percent 01/01/95 to 06/30/00 0 percent 6 percent 15 percent 15 percent 07/01/00 to present a.T L... ~~ ~~.. -., i~_ 0 percent 4.5 percent * 12 percent 15 percent c v~ ~~a~~~~e~~ ~,-Vm n uecea~ea Cn11O L1 years OT age Or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent. The lineal class of heirs includes grandparents, parents, children and other lineal descendents. "Children" includes natural children whether or not then have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted by others; adopted descendents and their descendants; and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The Collateral class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You are legally responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after the death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use 8 1/2" x 11" sheet of paper. Proof of payment may be requested by the PA Department of Revenue. REV-1162 EX111-96) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N 0 . C D 012431 SCHARDT KIMBERLY D 605 S MAIN ST MARYSVILLE, PA 17053 -------- fold ACN ASSESSMENT AMOUNT CONTROL NUMBER ---------- -------- ESTATE INFORMATION: SSN: 179-14-8711 FILE NUMBER: 2109-0736 DECEDENT NAME: BRUDOWSKY MARIAN L DATE OF PAYMENT: 03/09/2010 POSTMARK DATE: 03/08/2010 COUNTY: CUMBERLAND DATE OF DEATH: 07/ 24/ 2009 09163769 ~ S1 19.33 TOTAL AMOUNT PAID: S 1 19.33 REMARKS: SEAL CHECK# 1 177 INITIALS: JN RECEIVED BY: REGISTER OF WILLS REGISTER OF WILLS