HomeMy WebLinkAbout04-0213COHNON#EALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-151IS EX AFP C09-gO)
ZNFORNATZON NOTZCE
AND
TAXPAYER RESPONSE
FTLE NO. 21-~,~
ACH 05156192
DATE 09-25-2005
EST. OF RONALD A MACMILLAN
S.S. NO. 577-52-5622
DATE OF DEATH 06-20-2005
COUNTY CUMBERLAND
TYPE OF ACCOUNT
[] SAV/NGS
[] CHECKING
[] TRUST
[] CERTZF.
ARLELNF,~
18 H6Y~BERRYC~]:~N ,.,~ -
MECHAN:~CSBUR~ P'A~::517050-2762 . ..
' ~ '~ I
ALLFIRST FINiaL SERVICES ?:~ ~has prey,dad the ..partlent .[th the information listed bi,o..hJch has bain used in
~ls ~cc~nt. ~ feel ~ Jnfo~ is incorrect, please obtain .titian correction fro. the financial institution, attach ~ copy
to this fora and return it to the a~dd~ass. Thls account is taxable in accordance .z~ the Inheritance Tax La.s of the Co..on.ealth
of Pennsylvania. ~estJons may be ans.ered by calling (717) 787-8527.
COMPLETE PART ~ 5ELO~ ~ ~ ~ SEE REVER~E SIDE FOR FZLZNG AND PAYHENT INSTRUCTIONS
REMIT PAYHENT AND FORHS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
Account No. 0061226776 Date 05-28-1985
Established
Account Balance 2,266.25
Percent Taxable X 5 0.0 0 0
Amount Subject to Tax I, 152.12
Tax Rate X .15
Potential Tax ~ue 169.82
To insurm proper credit to your mccount, two
(Z) copies of this notlcm must accompany your
pmyment to the Register of Wills. Hmke check
payable to: "Rmgister of Wills, Agent".
NOTE: If tax pmyments mre mmda within three
($) months of the decedent's date of dmath,
you mmy deduct m 52 discount of the tax dom.
Any inheritance tax dum will become dmlinqumnt
nine (9) months after the date of death.
PART TAXPAYER RESPONSE
I. [] Thm above information and tax due is correct.
l. You may choose to remit payment to thm Rmgistar of Wills with two copims of this noticm to obtain
a discount mr avoid interest, or you amy check box "A" and return this notice to thm Rmgister of
CHECK ~ Wills and an official assmssmmnt will be issued by thm PA Department of Revenue.
ONE
BLOCK B. [] Thm above asset has been or will be reported and tax paid aith thm Pannsylvmnim Inheritance Tax return
ONLY to be filed by the decedmnt's rmprmsentativm.
C. [] The above information is incorrect and/or debts mnd deductions were paid by you.
You must completm PART [] and/or PART [] below.
PART If you indicate a different tax ~rata, please state your
relationship to decedent: bpouse
TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
LINE 1. Date Established 1
2. Account Balance 2
3. Percent Taxable 3 X
'fi. Amount Subject to Tax q
$. Debts and Deductions ~
6. Amount Taxable 6
7. Tax Rate 7 X
8. Tax Due 8
PART
DATE PAID
2,264.23
50%
1 ~ 132.12
1,132.12
0%
DEBTS AND DEDUCTIONS CLAIMED
PAYEE DESCRIPTION AMOUNT PAID
TOTAL (Enter on Line $ of Tax Computation) $
Under penalties of perjury, I declare thmt the facts I have reported above era true, correct and
complete to th~ best of ay knoffledga md belief. HOME ( 717 ) 697-5382
~~ad/ ~, .r _ .~ . WORK (
TA~AYER SZGNATUEE ' - ~~ TELEPHONE NUMBER DATE
BUREAU OF TND/VTDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRTSBURG,, PA 171Z8-0601
ARLENE H HACHILLAN
18 HAYBERRY LN
HECHANICSBUR$
COHHONHEALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
ZNHERZTANCE TAX
RECORD ADdUSTHENT
dOZNTLY HELD OR TRUST ASSETS
PA 17050-Z76Z
DATE 08-Z7-2004
ESTATE OF HACHILLAN RONALD A
DATE OF DEATH 06-ZO-ZO03
FILE NUHBER Z1 04-0Z13
COUNTY C~I~I.~N~RLAND
SSN/DC
ACN 0~$419Z
HAKE CHECK PAYABLE AND ~HZT PAYHENT TO:
REGISTER 0FNILLS
CARLISLE,
CUT ALONG TH'rS LZNE ~ RETA'rN LONER PORTION FOR YOUR RECORDS
REV-1604 EX AFP (01-03)
~ INHERITANCE TAX RECORD ADJUSTHENT JOINTLY HELD OR TRUST ASSETS #~
DATE 08-27-2004
ESTATE OF HACHILLAN RONALD A DATE OF DEATH 06-20-2003 COUNTY CUMBERLAND
FILE NO. 21 04-0213 S.S/D.C. NO. 577-52-3622 ACN 0313419Z
ADJUSTHENT BASED ON: ADHINISTRATIVE CORRECTION
JOINT OR TRUST ASSET ZNFORHATZON
FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICES ACCOUNT NO.
0061224774
TYPE OF ACCOUNT: ( ) SAVINGS (X) CHECKING
DATE ESTABLISHED 03-Z8-1985
Account Balance
Percent Taxable X
Amount Subject to Tax
Debts and Deductions -
Taxable Amount
Tax Rate X
Tax Due
.O0
0.500
.00
.00
.00
.00
.00
TAX CREDZTS:
TRUST
NOTE:
( ) TINE CERTIFICATE
TO XNSURE PROPER CREDXT TO YOUR
ACCOUNT, SUBHXT THE UPPER PORTXON
OF THXS NOTXCE #XTH YOUR TAX
PAYHENT TO THE REGXSTER OF WXLLS
AT THE ADDRESS SHONN ABOVE.
HAKE CHECK OR HONEY ORDER PAYABLE
TO: 'REGXSTER OF NXLLS, AGENT."
PAYHENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUEI
INTEREST AND PEN.
TOTAL DUE
TF pATD AFTER THTS DATE,, SEE REVERSE FOR CALCULATTON OF ADDTTTONAL TNTEREST.
TF TOTAL DUE TS LESS THAN $1,, NO PAYMENT TS RE~UTRED. TF TOTAL DUE TS REFLECTED AS A 'CREDTT' {CR)=
YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORH FOR TNSTRUCTTONS.)
.00
.00
.00
.O0
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to thm name and address
printed on the reverse side.
-- Make check or money order payable to: REGISTER OF NILLS, AGENT.
REFUND (CR): 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-1313). Applications are available at
the Office of the Register of Nillsj any of the g3 Revenue District Offices or from the Department's gq-hour
answering service for fores ordering: 1-800-36g-g050; services for taxpayers with special hearing
and / or speaking needs: 1-800-qqT-~OgO (TT only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Rmvanumj Bureau
of Individual Taxes~ ATTN: Post Assessment Review Unit~ Dept. g80601, Harrisburg~ PA 17118-0601, Phone
(717) 787-6505.
DISCOUNT:
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 allowed.
PENALTY:
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.
INTEREST:
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 1, 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .00016q. Al! taxes which became delinquent on and after
January 1, 1981 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 1981 through gO03 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198g ZOZ . 0005q8 1987 9Z . O00Zq7 1999 71 . 000192
1983 16Z .O00q3B 1988-1991 llX .000~01 ZOO0 8Z .000219
198q llZ .000301 1991 9X . O00gq7 gOO1 97. · O00gq7
1985 13Z .000356 1993-199q 72 .000192 ZOOg 6Z .00016q
1986 101 . O00Z7q 1995-1998 92 . O00Zq7 Z003 51 .0001~57
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINI;IUENT X DALLY 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 shown on the
Notice, additional interest must bm calculated.
GENERAL INFORMATION
1. FAILURE TO RESPOND #ILL RESULT ZN AN OFFICIAL TAX ASSESSMENT ~ith applioabla interest based on information
submitted by the financial institution.
Z. Inheritance tax becomes delinquent nine months after the dmcadont's date of death.
3. A joint account is taxable even though the docedant's name ~as added as a matter of convenience.
4. Accounts (including those held between husband and ~ifa) ~hich the decedent put in joint names ~ithin one year prior to
death are fully taxable as transfers.
5. Accounts established jointly bmtaean husband end ~i~e more than one year prior to death are not taxable.
6. Accounts held by a decedent "tn trust for" another or others ara taxable fully.
REPORTING INSTRUCTIONS PART 1 - TAXPAYER RESPONSE
1. BLOCK A - If the information end computation in the notice are correct and deductions arm not being claimed; place an
in block "A" of Part 1 of the "Taxpayer Response" section. Sign t.o copies and submit thee .ith your check for the amount of
tax to the Register of Mills 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 Nills.
Z. BLOCK B - If the asset specified on this notice has been or .ill bm reported and tax paid with the 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 the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 171Z8-0601 in the
envelope provided.
5. BLOCK C - If the notice information is incorrect end/or daduction~ ara being claimed; check block "C" and complete Parts 2 and 3
according to tho instructions below. Sign two copies and submit thee ~ith your check for the mlount of tax payable to thm Register
of #ills of the county indicated. The PA Department of Revenue will issue an official assessment [Fora REV-IBq8 EX) upon receipt
of the return from the Register of Nills.
TAX RETURN - PART Z - TAX COMPUTATION
LINE
1. Enter the date the account originally was established or titled in the manner existing et date of dmath.
NOTE: For a decedent dying after 1Z/II/az: Accounts which the decedent put in joint names within one (1) year of death are
taxable ~ully es transfers. However; there is an exclusion not to exceed $3,000 per transferee regardless of the value of
the account or the number of accounts held.
If e double asterisk (ma) appears before your first name in the address portion of this notice, the $5,000 exclusion
already hms been deducted from the account balance as reported by the financial institution.
Z. Enter the total balance cf the account including [ntarast accrued to the date of death.
3. The percent of the account that is taxable for each survivor is determined es follows:
A. The percent taxable for joint assets established more than one year prior to the decedant's death:
1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 190 = PERCENT TAXABLE
JOINT ONNERS SURVIVING JOINT ONNERS
Example: A joint asset registered in the name of the decedent and two other persons.
1 DIVIDED BY 3 [JOINT ONNERS) DIVIDED BY Z [SURVIVORS) = .167 X 100 = 16.77. (TAXABLE FOR EACH SURVIVOR)
B.The percent taxable ~or assmts created within one ymer of the dmcedont'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 X 100 = PERCENT TAXABLE
OMNERS 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. Z (SURVIVORS) ' .50 X 100 = ROI (TAXABLE FOR EACH SURVIVOR)
fi. 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 end 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 below.
Da~o of Death e Spouse Lineal I Sibling Collateral
07/01/9q ~o 12/31/9q
01/01/95 ~o 06/30/00 OX 6X
07/01/00 ~o preson~ OX q.SZ~ 12X
wThm tax rata imposed on the net value of transfers from a deceased twenty-one years age or younger at
death to or for the usa of a natural parent, an adoptive parent, or a stapparent of the child is
The lineal class of heirs includes grandparents, parents; chlldran, and lineal descendents. "Children" includes natural chlldran
whether or not they have been adopted by others, adopted childran and step children. "Lineal descendents" includes all children of the
natural parents and their descendents, ~hmthmr or not they have been adopted by others, adopted descendents and their descendants
and stop-descendents. "Siblings" ara defined es individuals ~ho have at least one parent in common with the decedent, .hethmr by blood
or adoption. The "Collateral" class of hairs includes all other beneficiaries.
CLAIMED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as follo~s:
A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay the deductiblm 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 bm requested by the PA Department of Revenue.
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DTVTSTON
DEPT. Z80601
HARRTSBURG,, PA 17128-0601
COMHONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT. ALLO#ANCE OR DISALLOWANCE
OF DEDUCTIONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
REV-1548 EX AFP C01-03)
ARLENE
18 MAYBERRY LN
MECHANICSBURG
M MACMILLAN
PA 17050-2762
DATE 08-Z$-200q
ESTATE OF MACMILLAN
DATE OF DEATH 06-20-200=
FILE NUMBER c~/-~q~(~/~_~
COUNTY CUMBERLAND
SSN/DC 577-52-5622
ACN 0515q19Z
I Amoun~ Remi~ed I
RONALD A
HAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALON~ZS LINE RETAZN LOWER PORT'rON FOR YOUR RECORDS *~
[ .................................................................................
NO~CE OF ~NHER~CE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON ,JOINTLY HELD OR TRUST ASSETS
DATE 08-25-200~
ESTATE OF MACMILLAN
RONALD A DATE OF DEATH 06-20-2005 COUNTY CUMBERLAND
FILE NO. S.S/D.C. NO. 577-52-$622 ACN 0515~192
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICES ACCOUNT NO.
006122~77~
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 05-28-1985
Accoun~ Balance 2,26q.25
Percen~ Taxable X 0.500
Amoun~ Subjec~ ~o Tax 1,152.12
Debts and Deductions - .00
Taxable Amount 1,1~Z.12
Tax Ra~e X .15
Tax Due 169.82
TAX CREDTTS:
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.'"
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-)
INTEREST IS CHARGED THROUGH 08-51-200~
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
AMOUNT PAID
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 $1, NO PAYHENT XS REI~UZRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.
.00
169.82
5.06
172.88
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTZONS:
ADHIN-
[STRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section ZlqO of the Znheritance and Estate Tax Act, Act Z$ of 2000. (7Z P.S.
Section 9140),
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF WILLS, 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 Z3 Revenue District Offices or by calling the special Z4-haur answering service
for farms ordering: 1-BOO-36Z-ZOSO; services for taxpayers with special hearing and or speaking needs:
1-800-4fi7-3020 (TT only).
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. 2810Z1, 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 on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17118-0601
Phone (717) 787-6S05. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1SO1) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (5X)
discount of the tax paid is allowed.
The 151 tax amnesty nan-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 es 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, 198Z
bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164.
All taxes which became delinquent on or 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 Z004 are:
lnterest Doily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 lOX .0005q8 198'~6-1991 llZ .000301 2001 91 .000247
1983 161 .O004~B 1991 91 .000Z47 ZOOZ 6Z .000119
1984 11Z .O0030l 1993-1994 71 .000192 2003 5Z .000137
1985 132 .000356 1995-1998 92 .000247 2004 42 .000110
1986 102 .000174 1999 72 .000191
1987 92 .000Z47 ZOO0 82 .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 an the
Notice, additional interest must be calculated.