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HomeMy WebLinkAbout07-30-10,, ' `-~~ ~ ~ \}y L,r NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES - 14P:PR,~ISEMENT, ALLOWANCE OR DISALLDWANCE INHERITANCE TAX DIVISION PO BOX 280601 ,. _ _ OF BEDUCTIONS, AND ASSESSMENT OF TAX ON HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS pennsylvania ~ DEPARTMENT OF REVENUE REV-1548 IX AFP C12-09) ~~~~ ~~~ J~~. ~.~ #; 3~ DATE 08-02-2010 MICHAEL r-~ 1~ ti, r' ELAINE A OH~~~ '~ ` 715 E WINDING HILL ROAD MECHANICSBURG PA 17055 ESTATE OF OHARA DATE OF DEATH 03-D9-2010 FILE NUMBER 21 10-0587 COUNTY CUMBERLAND SSN/DC 210-40-1856 ACN 10116649 APPEAL BY DATE:10-O1-2010 (See reverse side under Objections) Amount Remitted ^~ MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 L CUT ALONG THIS LINE ~"~ RETAIN LOWER PORTION FOR YOUR RECORDS F-- ------------------------------------------------------------------------------------------- REV-1548 EX AFP C12-09) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 08-02-2010 ESTATE OF:OHARA MICHAEL L DATE OF DEATH:03-09-2010 FILE NO.: 21 10-0587 S.S/D.C. NO.: 210-40-1856 COUNTY:CUMBERLAND ACN: 10116649 TAX RETURN WAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO.: 13671-41 TYPE OF ACCOUNT: C )SAVINGS ( ) CHECKING C )TRUST CX)TIME CERTIFICATE DATE ESTABLISHED 03-23-2009 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAY f DCTITTC. 17,494.24 X 1.000 17,494.29 - .00 17,494.29 x .045 787.24 NOTE: TO ENSURE 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 0R MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID t-) AMOUNT PAID PAYMENT MUST BE MADE BY 12-10-2010*. TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE 787.24 INTEREST AND PEN. .00 TOTAL DUE 787.24 ~ IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. _`~`~ ^ SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ~'4 REV-1470 EX (8-88) INHERITANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME MICHAEL LOHARA FILE NUMBER 2110-0587 REVIEWED BY ACN Judy Watts 10116649 ITEM SCHEDULE NO, EXPLANATION OF CHANGES The above account was reported to us by the bank as of having date of death balance of $20,494.29. Since it was reported as being made joint within one year of the date of death you received a $3,000.00 exclusion and it is 100% taxable. The $3,000 exclusion has been applied to the value of this item. Section 9107 (c) (3) of the 1995 Act provides that a transfer made within one (1) year of the death of the transferor is subject to tax only to the extent that the value of the transfer exceeds $3,000 during any calendar year. Row Page 1