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Home My WebLink About04-0646CONMONHEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 171ZD-0601 RE¥-ISdi$ EX AFP C09-00) ZNFORMATZON NOTZCE AND TAXPAYER RESPONSE R E KITCHEN 7q LITTLE RUN RD ~," CAMP HILL PA 17011 I FZLE NO. 21 0¢ ~.~& ACN 0qlZ5997 DATE 06-$0-Z00q TYPE OF ACCOUNT EST. OF EDWARD T KITCHEN E~SAVINgS S,S. NO, 162-07-$$97 [] CHECKINg DATE OF DEATH Oq-Z3-ZOOq [] TRUST COUNTY~ CUMBERLAN~ [] CERTIF. REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 COLUMBIA CNTY FARMERS NATL BK has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you faa1 this 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 mith the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Ouastions amy be answered by calling (717) 767-&3ZT. COMPLETE PART 1 BELOW x x x SEE REVERSE SIDE FOR FILING AND PAYMENT ZNSTRUCTZONS PART Account No. 3000036150 Date 01-29-ZOOq Established Account Balance .00 Percent Taxable X 100.00 Aeount Subject to Tax .00 Tax Rate X .Oq5 Potential Tax Duo .00 TAXPAYER RESPONSE To insure proper credit to your account, two (Z) capias of this notice must accompany your payment to the Regis,tar of Hills. Make check payable to: "Register of Hills, Agent". NOTE: If tax payments ara made within three (3) months of the dacadent's data of demth, you may deduct a 5Z discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the dmte of death. A. ~The above information and tax due is correct. ~--"1. You may choose to remit payment to the Register of Wills with twa copies Of this notice to obtain E CHECK q a discount or avoid interest, or you may check box "A" and return this notice to the Register of ONE Hills and an official assessment will be issued by the PA Department of Revenue. BLOCK J a. [] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return ONLY to be filed by the decedant's representative. C. [] The above information is incorrect and/or debts and deductions ware paid by you. You must complete PART [] and/or PART [] below. PART Zf you indicate a different tax rata, please state your [] relationship to decadent: TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Oata Established I 2. Account Balance 2 $. Percent Taxable $ X q. Amount Subject to Tax q 5. Debts and Deductions E - 6. Amount TaxabZe 6 7. Tix Rata 7 X 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAIME~ PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Computation) Under penalties of perjury, ! declare that the facts I have reported above ara true, correct and compZete to the bast of my knowledge and belief. HOME ( 7/7 ) 7~ -~70 TAXPAYER SIGNATURE WORK ( ) 7/~"~ TELEPHONE NUMBER i DATE GENERAL ZNFORHATION 1. FAILURE TO RESPOND NILL RESULT IN AN OFFICIAL TAX ASSESSHENT aith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedant's date of death. 3. A joint account is taxable even though the decedant's name ams added as a matter of convenience. q. Accounts (including those held betaeen husband and ails) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointly between husband and mile more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART I - 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 tan copies and submit thom aith your check for the amount of tax to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Fore REV-1SqB EX) upon receipt of the return from the Register of Hills. Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return fiIed 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, Dapt ZBDG01~ Harrisburg, PA 171ZB-GG01 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z 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 Hills of the county indicated. The PA Department of Revenue wi1! issue an official assessment (Form REV-15~& EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z - TAX COHPUTATION LINE 1. Enter tho date the account originally was established or tiffed in the manner existing at date of death. NOTE: For a decedent dying after 1Z/II/BI: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as 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 a double asterisk (iN) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decedent's death: I DIVIDED BY TOTAL NUNBER OF DIVIDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE JOINT OHNERS SURVIVING JOINT ONNERS Example: A inlet asset registered in the name of the decedent and tan other persons. 1 DIVIDED BY 3 (JOINT OHNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B. The percent 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): I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE ONNERS 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 = 50X (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line ~) is determined by multiplying the account balance (line Z) by the percent taxable (1ina 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 (line ~). 7. Enter the appropriate tax rate (line 7) as determined below. Dete of Death Spouse Lineal I Sibling Collateral I 07/01/9q ~o 12/$1/9q SZ 6Z 01/01/95 :~o 06/50/00 OX 6Z 15Z 15Z 07/01/00 ~o proson~ OX 4.Six 12Z younger at wThe tax rate imposed on ti death to or for the use of a natural parent, an adoptive parent~ or a stepparent of the child is OX. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they 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 [east one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes 811 other beneficiaries. CLAIMED DEDUCTIONS - PART 5 - BESTS AND DEDUCTIONS CLAD4ED Alloaabla debts and deductions are determined as follows= A. You legally are 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 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 nay be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA *' DEPARTMENT OF REVENUE BUREAU OF INDIVlDUAI.TAX~" r.c- NOTICE OF INHERITANCE TAX INtERITANCE TAX DIlJIstmf"' - .. , j,-'---' urAPPRAISEHENT, ALLOllANCE OR DISALLOllANCE PO BOX 280601 ' OF DEDUCTIDNS, AND ASSESSHENT OF TAX ON HARRISBURG PA 17128-0601 ~DINTLY HELD OR TRUST ASSETS REV-1548 EX AFP (03-05 LaDS Y 27 Pfl12: 38 DATE 05-3~ -2005 ESTATE OF KITC~ EN EDWARD T DATE OF DEATH 04-2~ -2004 ~i E"'/ (',- FILE NUMBER ':l..'I. ,<:: "'- - (0'''1 \0 c'L-Ll\ n- COUNTY CUMBE RLAND ODD'-1'" ,," ('", 'n- o Iii Ih1~ ~ ~UJi I SSN/DC 162-~ 7-3397 R ('I !~'cltITe E ;-, ACN 0412~ 997 V,-,i .',. 74 LITTLE RUN RD AIoount ...i tted CAMP HILL PA 17011 MAKE CHECK PAYABLE ND REMIT PAYMENT TO: REGISTER OF WIl LS CUMBERLAND CO ( OURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE .... RETAIN LOWER PORTION FOR YOUR RECORDS .... A~-iO!'1ri!I:~~.irG~~1....................................................... ............................ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLOW NCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST AS ETS D TE 05-30-2005 ESTATE OF KITCHEN EDWARD T DATE OF DEATH 04-23-2004 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 162-07-3397 ACN 04125997 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: COLUMBIA CNTY FARMERS NATL BK ACCOUNT NO. 3000036150 TYPE OF ACCOUNT: ( ) SAVINGS Cl(l CHECKING ( ) TRUST ( ) TIME CERTI ICATE DATE ESTABLISHED 01-29-2004 Account Balance .00 NOTE: TO INS RE PROPER CREDIT TO Percent Taxable X 1. 000 YOUR A COUNT, SUBMIT THE Amount Subject to Tax .00 UPPER ORTION OF THIS NOTICE Debts and Deductions - .00 WITH Y UR TAX PAYMENT TO THE Taxable Amount .00 REGIST R OF WILLS AT THE Tax Rate X .45 ABOVE DDRESS. MAKE CHECK Tax Due .00 OR MON Y ORDER PAYABLE TO: "REGIS ER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAl DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CRED T .00 BALANCE OF TAX UE .00 INTEREST AND P N. .00 TOTAL DUE .00 . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRI, YDU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORK FOR INSTRUCTIONS. I _C-~ Name of Decedent: 1// ) fty, !<. 1- - dO'. ;)0-0-3 J 1- 03 -() 104<0 STATUS REPORT U1\1DER RULE 6.12 .AtfJIYSIJ0 J~ Date of Death: f\\e. Wi+! No.: .}.dmiE:. l\.T" . Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the foHowing with respect to completion of the administration of me above-captioned estate: 1. State~ther adnUnistration of the estate is complete: Yes E'J No 0 2. lfthe answer is No, state when the personal representative reasonably believes that the adnUnistration will be complete: 3. lithe answer to No.1 is Yes, state the following: a. Did th)t'Personal representative file a final account with the Court? Yes '.- No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: ~~ Pa1{~ Signature OOy\'5 L. f1tHAv'5i)h Name r- u"') ~..i.._ Co- I d t [! /v 71ft/v Av~ Address 1'/:)-- LfJd- &{J3/ CLVr (, 'r k f/1 (1013 uJ _ C). ce- LL-- '~. C' C'I: u.. c., .~ 2~-~~ ~}~ . C"-J _J C --'.J ::0) U-:" c.) r.;;;;:::. c--l Telephone No. (.) Capacity: n Personal Representative o Counsel for personal representative &0n uA