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HomeMy WebLinkAbout03-0025CONNONHEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-i$¢3 EX AFP (09-00) ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE FZLE NO. Z! 03 ~ ACN 02153133 DATE 12-20-2002 MARYLOUIS C DARHONER 120 E NORTH ST CARLISLE P~: 17013-Zq50 TYPE OF ACCOUNT EST. OF GERALDINE H DARHONER []SAVZNSS S.S. NO. Z01-18-q~66 [] CHECKING DATE OF DEATH 11-0~-2002 [] TRUST COUNTY CUMBERLAND [] CERTIF. REHZT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 ALLFZRST FZNANCZAL SERVICE has provided tho Deportment aith the information listed below which has been used in calculating the potential tax due. Their records indicate thor at the death of the above decedent, you were a joint owner/beneficiary of this occount. If you fool this inforoation is incorrect, please obtain writtan correction free the financial institution, ottach o copy to this fora and return it to the obove address. This occount is taxoblo in accordance with tho Inheritance Tax Laws of the Comaonweolth nf Penns_v]vania. Questions may be answered by coiling (717) 787-8327. COMPLETE PART ! BELOW # # # SEE REVERSE SIDE FOR FILING AND PAYMENT XNSTRUCTZONS Account No. 0027212602 Date 11-28-1971 Established Account Balance 1,098.68 Percent Taxable X 5 0 . 0 0 0 Amount Sub,act to Tax 5~9.5~ Tax Rata X .15 Potential Tax Due 82. qO To insure proper credit to your account, too (2) copies of this notice must accompany your payment to tho Register of HiLls. Hake check payable to: "Register of #ills, Agent". NOTE: Xf tax payments are made within throe (5) months of the decedant's date of death, you may deduct a 5Z discount of the tax due. Any inheritance tax duo wi[! becoee delinquent nine (9) months after the data of death. PART TAXPAYER RESPONSE CHECK ONE BLOCK ONLY A. ~Tho obove information and tax due is correct. 1. You may choose to remit payment to tho Register of Hi!is with two copies of this notice to obtain a discount or avoid interest, or you ooy check box "A" and return this notice to the Register of gills and an official assessment will be issued by the PA Department of Revenue. B. ~The above asset has been or will be reported and tax paid with the Pennsylvania inheritance Tax return to be filed by tho docodont's representative. C. ~The above information is incorrect and/or debts and deductions paid by you. You oust coop!DiD PART I'd-land/or PARI PART Tf you indicate a differenLtax rata, please state your reXat/onship to decedent: [~ TAX RETURN - COMPUTATZON OF TAX ON JOZNT/TRUST ACCOUNTS LTNE 1. Data Established 1 //- ~- /<~7/ 2. Account Balance 2 / 0 ~ ~, /~ ~' 3. Parcen~ Taxable 3 X ~, ~ 0 5. Deb*s and Deductions 5 - ~ 6. Amoun* Taxable 6 ~9, ~F 7. Tax Rate 7 ~ ~,~ PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Computation) $ Under penalties of parjury~ I decXere that the facts T have reported above ara true, correct and WORK ( ) //~//0_ A TAXPAYER SIGNATURE TELEPHONE NUMBER DATE' SENERAL [NFORHATZON 1. FAZLURE TO RESPOND NILL RESULT ZN AN OFF~CIAL TAX ASSESSNENT ~ith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the dacedent's date of death. 5. A joint account is taxable even though the decedent's name ams added as a matter of convenience. q. Accounts (including those held between husband and ails} which the decedent put in joint names ~ithin one year prior to ~ 4, death are fully taxable as transfers. 5. Accounts established jointly between husband and Nifo more than one year prior to death are not taxable. :6. Acceunts 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 ara net being claimed, place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them aith your check for the amount of tax to the Register of #ills of the county indicated. The PA Department of Revenue ~ill issue an official assessment (Form REV-1Sq8 EX) upon receipt of tho 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 filed by the decedent's represantatlve, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dapt 280601, Harrisburg, PA lT1ZB-06O! in the envelope provided. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and 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 mil! issue an official assessment (Form REV-lSd8 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z - 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 dying after 12/1Z/BZ: Accounts which the decedent put in joint names aithin one (l) year of death are taxable fully as transfers. However, there is an exclusion not to exceed $5,000 par transferee regardless of tho value of the account or the number of accounts held. If a double asterisk (mx) appears before your first name in the address portion of this notice, the $5,000 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. 5. The percent of the account that is taxable for each survivor is determined as A. The percent taxable for joint assets established more than one year prior to the decedent's death: L nIVIDED BY TOTAL HUHBER OF DIVIDED BY TOTAL NUHBER OF X 1OD = PERCENT TAXABLE JOINT ONHERS SURVZVING JOINT ONNERS Example: A joint asset registered in the name of the decedent and two other persons. I DIVIDED BY 3 (JOINT ONNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR} B.The percent taxable for assets created ~ithin one year of the decedant's death or accounts owned by the decedent but held in trust for another indivlduaHs) (trust beneficiaries}: ] DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE ONNERS OR TRUST BENEFTCIARIES Example: Joint account registered in the name of the decedent and tho other persons and established within one year of death by the decedent. ] DIVIDED BY Z (SURVIVORS) = .50 X 100 = SOZ (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line ~) is determined by multiplying the account balance (line Z) by the percent taxable (Line 5. Enter the total of the debts and deductions listed in Part 5. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line q). 7. Enter the appropriate tax rate (line 7) as determined below. Dais of Death Spouse Lineal Sibling Coil!term! 07/01/9q ~o 12/$1/9q SZ 6Z 15Z 15Z 01/01/95 ~o 06/30/00 OX 6Z 07/01/00 ~o presen* OX q.SZ~ ~The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the usa of a natural parent, an adoptive parent, or a stapparent of the child is OZ. The lineal class of heirs includes grandparents, parents, children, and linea! descendents. "Children" includes natural children ~hathar or net they have been adopted by others, adopted children and step children. "Lineal descendents" includes al1 children of the natural parents and their descendents, ~hather or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "SibL~ngs" are defined as individuals who have at Least one parent in common ~ith the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS PART $ - DE~TS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as A. You legally ara 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 ~urnish proof of payment. C. Debts being claimed must be itemized fully in Part 5. If additional space is needed, usa plain paper 8 L/Z" x ll". Proof of payment amy be requested by the PA Department of Revenue. COMMONWEALTH QF PENNSYLVANIA DEPARTMENT QF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. R~:V-1162 EX(11-96) CD 002034 DARHOWER MARYLOUISE C 102 E NORTH STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 201-18-4466 FILE NUMBER: 2103-0025 DECEDENT NAME: DARHOWER GERALDINE H DATE OF PAYMENT: 01/10/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUM BERLAN D DATE OF DEATH: 11/04/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 02153133 $23.48 TOTAL AMOUNT PAID: $23.48 REMARKS: MARYLOUISE DARHOWER SEAL CHECK# 3894 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF ZNDZVTDUAL TAXES IHHERTTANCE TAX DZVTSTON DEPT. 280601 HARRTSBURG, PA 17128-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT. ALLO#ANCE OR DISALLO#ANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-].6~8 EX AFP COl-OS) HARYLOUIS C DARHOWER 120 E NORTH ST CARLISLE PA 17013-2q$0 DATE 03-03-Z003 ESTATE OF DARHOWER DATE OF DEATH 11-0q-2002 FILE NUHBER 21 03-0025 COUNTY CUHBER LAND SSNtDC Z01-18-~q66 ACN 0215313~5 Amoun'l: GERALDINE H HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 03-03-2003 ESTATE OF DARHOWER GERALDINE H DATE OF DEATH 11-0~-2002 COUNTY CUHBERLAND FILE NO. 21 03-0025 S.S/D.C. NO. 201-18-~q66 ACN 02153133 TAX RETURN WAS: eX) ACCEPTED AS FILED ¢ ) CHANGED JOINT OR TRUST ASSET ZNFORHATZON FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT NO. 0027212602 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST C ) TIHE CERTIFICATE DATE ESTABLISHED 11-28-1971 Account Balance 1,098.68 Percent Taxable X 0.500 Amount Subject to Tax Debts and Deductions - .00 Taxable Amount 5~9.3~ Tax Rate X .q5 Tax Due 2~.72 TAX CREDITS: 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.ff PAYMENT RECEIPT DISCOUNT ¢+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 01-10-2003 CDOOZOSq 1.Iff 23.q8 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE TF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS REI~UIRED. TF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THIS FORM FOR INSTRUCTIONS. Zq.7Z .00 .00 .00 PURPOSE OF NOTICE: To ~ulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (TZ P.S. Section 9140). PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Hake check ar money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance end Estate Tax" (REV-1313). Applications ara available at the Office of the Register of #ills, any of the Z$ Revenue District Offices or by calling the special Z4-hour answering service for forms ordering: 1-800-36Z-ZOSO; services for taxpayers eith special hearing and or speaking needs: 1-800-~qT-30ZO (TT 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. ZeIOZ1, Harrisburg, PA I71Ze-IOZ1, OE --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. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation af administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent discount of the tax paid is allowed. The 15Z 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. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you mould 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 frae the date of death, to the date of payment. Taxes ~hich became delinquent before January l, I98Z 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, 198Z will bear interest at a rate which will vary from calender year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20Z .0005~8 1987 9Z .0002q7 1999 7Z .00019Z 1983 16Z .00043D 1988-1991 llZ .000301 ZOO0 8Z .000219 1984 IZZ .000301 199Z 9Z .000Z47 ZOOl 9Z .O00Z~7 1985 13Z .000356 1993-1994 7Z .00019Z ZOOZ 6Z .000164 1966 IOZ .O00Z7~ 1995-199D 9Z .OOOZq7 ZOO3 5Z .000137 --Xnterest is calculated as foXloes: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY 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 on the Notice, edditlonal interest must be calculated.