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Home My WebLink About03-09-10 (3)M W O d O ~-- ~ --" r\ ~ N OOJLf~7~ •Z ~ ~Q ~~Jo00~ ~ Q.-~~~00 ~ /o viav~i.~¢Q {~°o } Q ~ ~ F Q ~ _ _ j ZOIQ ~R -9 - i 1 ~ ~8 M 0 4~ r Q~ ~~ o w ,, '_' ~ N ~ ~ g m ------• a q o ,~ o ~ ~, ~~ ... .. ---_-~- o 4~ ` ~ ~ ~ ~I T '~'`1~ -_"~~~~ Q ~ ~ r V v M ~,,, ~~ v ~ ~ ~~ ~.. a.~ ~- _~. "'. i ~ ~~ ,~ ~' d ~ ~ ~ ~~ `\ a ~ M ~~ _,. ~- 4 ~ ~ ~ O ~ ~° O t~ ~~~ ~~~ i t:2 ~rj •f1~} ~...~ •S••} INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES _ ,.~ .,,, ~..~., ~.~ND FILE N0. 21 09-0736 PO BOX 280601 r HARRISBURG PA 17128-0601 't .~ T~-~~A~Y~R RESPONSE ACN 09163770 - ~` t'~;` REV-1543 EX AFP (08-OB> ~ ' ~ ' `•w'f '-'~ -` DATE 10 - 0 7 - 2 0 0 9 ~~~ _~ ~~ ~! ~ ~~ TYPE OF ACCOUNT EST. Ofi MARIAN BRUDOWSKY ~ SAVINGS SSN 179-14-8711 ® CHECKING _,~ ~,~,..~, -,..DATE OF DEATH 0 7 - 24 - 2 0 0 9 ~ TRUST C~R~~~L''•±`` '-~''~•~'~~ UNTY CUMBERLAND CERTIF. ~~..~~ ~ t -~ ''•~ t' •'~- ~ MIT PAYMENT AND FORMS T0: KIMBERLY SCHARDT REGISTER OF WILLS 605 S MAIN ST CUMBERLAND CO COURT HOUSE MARYSVILLE PA 17053 CARLISLE, PA 17013 Account Balance Percent Taxable is notice must accompany $ 6, 029.11 payment to the Register of Wills. Make check payable to "Register of Wills, Agent". X 50.000 Amount Subject to Tax $ 3, 014 .56 NOTE: If tax payments are made within three Tax Rate X months of the decedent's date of death, .045 deduct a 5 percent discount on the tax due Potential Tax Due $ 135 .66 . Anv Inheritance Tax due will become delinquent P RT nine months after the date of death. A 1 TAXPAYER RESPONSE PENNSYLVANIA INHERITANCE TAX 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 Account No. 70722-11 Date 04-27-1987 To ensure proper credit to the account, two Established copies of th' TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due PART DATE PAID PAYEE OF TAX ON JOINT/TRUST ACCOUNTS 1 '~ _ 27 - ~ 9 5~ 7 z_ $ ~ oz.g .. ~1 3 _ X O [~ O 4 $ ~' I ~ ~ ~'""W 5 ---~- 6 $ 3 Of N S~ ~- X o c/ 5' DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) g Under penalties of perjury, I declare that the facts I have reported above are true, correct and o •} COmP~ to the est my knowledge and belief. jl~/ n~,~.. HOME C 7 ~ 7 ) 1 J`~7- ~ S- TAXPAYER SIGNATURE WORK C ) 3_7 _~O TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance Tax becomes delinquent nine months after the decedent's date of death. 3. A point 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 ]pint names within one year prior to death are fully taxable. 5. Accounts established ]ointly between husband and wife more than one near prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X" in Block A of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with a check for the amount of tax to the register of wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the register of wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the estate's representative, place an "X" in Block B of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the register of wills of the county indicated. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check Block C and complete Parts 2 and 3 according to the instructions below. Sign two copies and submit them with Your check for the amount of tax payable to the register of wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent who died afterl2/12/82, accounts the decedent put in ]pint names within one Year of death are fully taxable. However, there is an exclusion not to exceed 53,000 per transferee, regardless of the value of the account or the number of accounts held. If a double asterisk C**) appears before Your first name in the address portion of this notice, the 53,000 exclusion was deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. The percentage of the account that is taxable to each survivor is determined as follows: A. The percentage taxable of ]pint assets established more than one Year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY SURVIVINGBJOINT OWNERS MULTIPLIED BY 100 = PERCENT TAXABLE JOINT OWNERS Example: A point asset registered in the name of the decedent and two other versons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TO EACH SURVIVOR) B. The percentage taxable for assets created within one Year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one Year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (Line 4) is determined by multiplying the account balance Cline 2) by the percent taxable (Line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (Line 6) is determined by subtracting the debts and deductions (Line 5) from the amount subject to tax Cline 4). 7. Enter the appropriate tax rate Cline 7) as determined below. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3 percent 6 percent 15 percent 15 percent 01/01/95 to 06/30/00 0 percent 6 percent 15 percent 15 percent 07/01/00 to present 0 percent 4.5 percent * 12 percent 15 percent *The tax rate imposed on the net value of transfers from a deceased child 21 Years of age or Younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent. The lineal class of heirs includes grandparents, parents, children and other lineal descendents. "Children" includes natural children whether or not 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 then 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 sub]ect 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 ____~ __ .. .... ........ems+sa ti.. +-,a Pe Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 012430 SCHARDT KIMBERLY D 605 S MAIN ST MARYSVILLE, PA 17053 - fold 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 REMARKS: ACN ASSESSMENT CONTROL NUMBER REV-1162 EX(11-96- AMOUNT 09163770 ~ 5135.66 TOTAL AMOUNT PAID: 5135.66 CHECK# 1 176 INITIALS: JN SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS