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Home My WebLink About04-12-10 (2)COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0801 RECEIVED FROM: CURRAN SUZANNE 872 RIDGE ROAD CARLISLE, PA 17013 ,ova PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ESTATE INFORMATION: SSN: 199-30-5t57 FILE NUMBER: 2110-0277 DECEDENT NAME: EVANS EVELYN M DATE OF PAYMENT: 04/ 1 2/2010 POSTMARK DATE: 04/09/2010 COUNTY: CUMBERLAND DATE OF DEATH: 03/09/2010 REV-1162 EXI11-961 NO. CD 012602 ACN ASSESSMENT AMOUNT CONTROL NUMBER 10117177 ~ 551.76 TOTAL AMOUNT PAID: REMARKS: SUZANNE M CURRAN CHECK# 2531 SEAL INITIALS: WZ RECEIVED BY 551.76 GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE /~ BUREAU OF INDIYIDUAL TAXES r AND FILE N0. 21 --~(~ ' ~~~7 PD Sax zeosol ~ ~;~ ~; r~(~1~AYER RESPONSE ACN 10117177 VIARRISBURG PA 17129-0601 v ~ -' +w,~-,, ,. - G ' V~,a~ ~ C DATE 03-22-2010 av-lsas a rvf jeeLepii ~ ~ vt i ,;-.:-' ~. 2010 APR 12 PH 12~ 44 CLERK 01= QRPN~!'S, COURS CUMBGPI ~ ,p (;C~„ PA SUZANNE CURRAN 872 RIDGE ROAD CARLISLE PA 17015 EST. OF EVELYN M EVANS SSN 199-30-5157 DATE OF DEATH 03-09-2010 COUNTY CUMBERLAND REMIT PAYMENT AND FDRMS TD: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. MEMBERS 1ST FCU vrovided the Departaent with the information below, which has been used in caleulatinp the Dotential tax due. Records indicate that at th• dseth of the above-naaad decedent. you ware a joint awne r/beneficiary of this account. If you feel the inforaation is incorrect, vlease obtain written correction from the financial institution. attach a copy to this fora and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of Pennsylvania. Pleas• call (717) 797-8327 with Questions. COMPLETE PART 1 BELOW x SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 171166-11 Date 10-01-1997 To ensure prover credit to the account, two Established copies of this notice must aceomparo payment to the Resister of Wills. Nake chock Account Balance $ 2 ~ 070 • 31 payable to "Raeister of Wills, Aeent". Percent Taxable X 16.667 NOTE: If tax vayments are ^ade within three Amount Sub~eet to Tax $ 345.06 months of the decedent's data of death, Tax Rate ~( , 1 5 deduct a 5 percent discount on the tax due. Am Inheritance Tax due will becaae dalineuent Potential Tax Due $ 51.76 nine aonths after th• dat• of death. PART TAXPAYER RESPONSE 1^ A. ~~l The above inforaation and tax due is correct. L/~ Resit payaant to the Register of Wills with two copies of this notice to obtain a discount. or avoid interest, or chock box "A" and return this notice to the Register of CHECK Wills and an official assessment will be issued by the PA Department of Revenue. C ONE ~ BLOCK B. ~ Tha above asset has been or will be revorted and tax paid with the Pennsylvania Inheritance Tax return ONLY to be filed by the estate representative. C. ~ The above informs ion is incorr ct and/or debts and deductions wars Deid. Complete PART ~2 and/or PART ~ below. PART If indieatine a different tax rate, please state to decedent: tionshi l p re a TAX RE TURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Dat• Established 1 2. Account Balance 2 $ 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 $ 5. Debts and Deductions 5 6. Amount Taxable 6 $ 7. Taz Rate 7 X 9. Tax Due 8 $ Under penalties of perjury, L declare that the facts I have roportad ^ vre~aro^^t~~r//uue. o^nplot• to the best of my knowlod9o and belief. unMC ! '/ 7~°s!7_~. ~iI.I/III/Ii~/L~ WORK C PART `'' DEBTS AND DEDUCTIONS CLAIMED ^3 DATE PAID PAYEE DESCRIPTION AMOUNT PAID GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on inf orwation subwitted by the financial institution. 2. Inheritance Tax beeowss delinquent nine months after the decedent's date of death. 3.A joint account is taxable even when the decedent's nave was added as a natter of convenience. 4. Accounts (i neluding those held between husband and wife) the decedent put in joint newes within one year prior to death era fully taxable. 5. Accounts established jointly between husband and wife sore 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 I. BLOCK A - If the inforaation and cowputation in the notice era correct and deductions are not being claiwed, place an '~" in Block A of Part 1 of the "Taxpayer Response" section. Sign two copies and subait then with a check for the aeount of tax to the register of wills of the county indicated. The PA Devartwent of Revenue will issue an official assesswent (Fora REV-1548 EX) upon receipt of the return frow 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 lax 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 inforaation is incorrect and/or deductions are being claiwed, check Block C and coaplete Parts 2 and 3 according to the instructions below. Sign two copies and subwit then with your cheek for the aeount of tax payable to the ragistar of wills of the county indicated. The PA Departwent of Revenue will issue an official assesswant (Forty REV-1548 EX) upon receipt of the return frow the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the canner existing at date of death. NOTE: For a decedent who died after l2/12/82, accounts the decedent put in joint naves within one year of death are ful lv taxable. However, there is an exclusion not to exceed •3,000 per transferee, regardless of the value of the account ar the nuwber of accounts bald. If a double asterisk (..) appears before your first nave in the address portion of this notice, the 13,660 exclusion was deducted frow the account balance as reported by the financial institution. 2. Enter th• total balance of the account including interest accrued to the data of death. 3. The percentage of the account that is taxable to each survivor is deterwined as follows: A. The percantaga taxable of joint assets established sore than one year Drier to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUNBER.OF MULTIPLIED BY 160 = PERCENT TAXABLE JOINT-OWNERS SURVIVING JOINT OWNERS Exaspla: A ioint assatrogistered in the nave pf the decadent and two other persons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 306 16.7 percent (TAXABLE TD EACy SURVIVOR) B. Tha percantaga taxable for assets created within one Year of the decedent's death or account sowhed by the decedent but held in trust for another individual(s) (trust banef iciaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT RULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRU5T BENEFICIARIES Exawple: Joint account registered in the naaa of the decedent and two other persons and established within one year of death by the dacadant. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 160 = 56 percent (TAXABLE FOR EACN SURVIVOR) 4. Tha awount subject to tax (LSne 4) is deterwined by wultiDly ing the account balance (L ins 2) by the percent taxable (L ins 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. Tha awount taxable (Lino 6) is deterwined by subtracting the debts and deductions (Line 5) iron the aeount subject to tax Cline 4). 7. Enter the approprieto tax rat• (Line 7) as deterwined below. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3 percent 6 percent 15 percent 15 pereant 01/01/95 to 06/30/00 0 percent 6 pereant 15 percent 15 percent 07/01/00 to present 0 percent 4.5 pereant * 12 percent 15 percent ha tax rata iwposed on o ne value o ransf ors frow a deceased child 21 years of age or younger et death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is D pereant. Tha lineal class of hairs includes grandparents, parents, children and other lineal descendants. "Children" includes natural children whether or not they have been adopted by others. adopted children and stop children. "Lineal descendents" includes all children of the natural parents and their descendants, whether or not they have been adopted by others; adopted descendents and their descendants= and stop-descendants. ^Siblings" era defined as individuals who have at least one parent in cowwon with the decadent, 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 detarwined as follows: A. Vou era legally responsible for paywent, or the estate subject to adwinistration by a personal representative is insufficient to pay the deductible itews. B. You actually paid the debts after the death of the decedent andcan furnish proof of paYwent. C. Debts being claiwed wust be itewized fully in Part 3. If additional space is needed, use B 1/2" x 11" shoat of paper. Proof of paywent way be reouested by the PA Departwent of Revenue. _. { (`rf1D } ~ t, ,.~:vtii 1 ~ ~~ ~~ .~. i ;~ .. ;, ,_ I 1 1 I ~ ~ \Y/^`, - r 1 r 1 1 ~ ^~ 1 ~, ~~~ 1 y 1 1 v, J W 1x10 APR 12 PM 12~ 44 CL~ ORPFW`~'~ ' : ~4JI~ CU'~~iBEI~ `~,'~ ^` :., t~ `" -~, ~••.~ r„ ;., ;~ !~ ;;~ .,.~ ~:.} ~y~• ~~