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Home My WebLink About04-0180BUREAU OF TNDZVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. :~8060I HARRISBURG,, PA 17128-060I COMHONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT. ALLO#ANCE OR DZSALLONANCE OF DEDUCTIONS, AND ASSESSNENT OF TAX ON JOINTLY HELD OR TRUST ASSETS 612 BRIDGE ST NEW CUMBERL~NQ~,_ PA DATE 02-2q-200q ESTATE OF GREENAWALT DATE OF DEATH 01-28-Z005 FILE NUMBER COUNTY CUMBERLAND SSN/DC 18q-56-6767 ACN 05112502 RE¥-15~8 EX AFP (OI-D5) MYRTLE M HAKE CHECK PAYABLE AND REHIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE REV-1548 EX AFP (01-03) RETAIN LOWER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE 02-2~-200~ ESTATE OF GREENAWALT MYRTLE M DATE OF DEATH 01-28-2005 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 18~-56-6767 ACN 05112502 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED dOZNT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT NO. 0058560569 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 07-Z8-1968 Account Balance 1,220.25 Percent Taxable X 0.500 Amount Subject to Tax 610.15 Debts and Deductions - .00 Taxable Amount 610.15 Tax Rate X .15 Tax Due 91.5Z 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 (-) AMOUNT PAID INTEREST IS CHARGED THROUGH 05-05-200q TOTAL TAX CREDIT AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE REVERSE SIDE OF THIS FORH INTEREST AND PEN. TOTAL DUE ~ ZF PATD AFTER THIS DATE, SEE REVERSE FOR CALCULAT/ON OF ADD/TZONAL INTEREST. ~ ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU RAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORE FOR INSTRUCTIONS. ) .00 91.52 1.qq 92.96 BUREAU OF TND'rVTDUAL TAXES TNHERTTANCE TAX DZVZSI*ON DEPT. 180601 HARR'rSBURG, PA 17118-060X LARRY 611 BRIDGE ST NEW CUHBERLAND COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE INHERITANCE TAX RECORD ADJUSTHENT dOINTLY HELD OR TRUST ASSETS L GREENAWALT PA 17070-1932 REV-16Dq EX AFP (01-05) DATE 06-04-200q ESTATE OF GREENAWALT HYRTLE H DATE OF DEATH 01-18-2005 FILE NUHBER COUNTY SSN/DC ACN Amoun~ Remi~ed HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUHBERLAND 184-$6-6767 05112502 CUT ALONG THIS LINE ~.~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-1604 EX AFP (01-03) ~# INHERITANCE TAX RECORD ADJUSTHENT JOINTLY HELD OR TRUST ASSETS DATE 06-0q-ZO0~ ESTATE OF GREENAWALT HYRTLE H DATE OF DEATH 01-28-2005 COUNTY CUHBERLAND FILE NO. S.S/D.C. NO. 184-36-6767 ACN 03112502 ADJUSTHENT BASED ON: PROTEST BOARD DECISION JOINT OR TRUST ASSET ZNFORNATZON FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT NO. 0038560569 TYPE OF ACCOUNT: ( ) SAVINGS (X) CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 07-28-1968 Accoun~ Balance Percent Taxable X Amoun~ Sub~ec~ ~o Tax Debts and Deduc~Aons - Taxable Amoun~ Tax Rate X Tax Due 1,220.25 0.500 610.13 .00 610.13 .~5 27.45 NOTE' TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBNZT THE UPPER PORTION OF THZS NOT/CE WITH YOUR TAX PAYHENT TO THE REGISTER OF WILLS AT THE ADDRESS SHOWN ABOVE. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER~F WILLS, AGENT." TAX CREDTTS: PAYHENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 06-21-200q AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE] ZNTEREST AND PEN. TOTAL DUE .00 27.q5 .76 Z8.21 ZF PAID AFTER THZS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) PAYMENT: Detach the top portion of this Notice and submit mith your payment made payable to the name and address printed on the reverse side. -- Make check or money order payable to: REGISTER OF ~ITLLS, 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-1315). Applications ara available at the Office of the Register of Nills, any of the 23 Revenue District Offices or from the Department's Iq-hour answering service for forms ordering: 1-800-36Z-ZO50; services for taxpayers with special hearing and / or speaking needs: 1-80O-qq7-3OZO (TT on[y). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZB0601, Harrisburg, PA 171Z8-0601, Phone (7[7) 787-6505. DISCOUNT: If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: The ISZ 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 (6X) percent per annum calculated at a daily rate of .O0016q. All taxes which became delinquent on and 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 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ . O005qB 1987 97. . O00Zfi7 1999 7X .00019Z 198:5 167. . OOOO,38 1988-1991 11Z .000301 ZOOO 8Z .O00219 198r~ IIZ .000301 X99Z 97. . O002:q7 ZOO1 9Z · 000 g~,7 1985 13Z .000356 1993-199°* 72 .000192 ZOOZ 6Z .O0016q 1986 IOZ .O00Z7o· 199~-199& 92 . OOOZ~7 2003 52 .000137 --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 (la) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BOARD OF APPEALS DEPT. 281021 HARRISBURG, PA 17128-1021 COMMONWEAL.TH OF PENNSYLVANIA DEPARTMENT OF REVENUE LARRY L GREENAWALT 612 BRIDGE ST NEW CUMBERLAND PA 17070-1932 IN RE ESTATE OF: GREENAWALT MYRTLE M DOCKET NO.: TAX TYPE: APPEAL TYPE FILE NUMBER: ACN: APPRAISEMENT: PETITION FILED: EXAMINER: MAILING DATE: 04O4406 Inheritance Protest 700317095 03112502 2/24/2004 3/11/2004 WILLIAM J ZDRADZINSKI Direct Dial: (717) 787-5761 Fax: (717) 787-7270 Email: wzdradzins@state.pa.us May 25, 2004 DECISION AND ORDER On February 24, 2004, the Department issued appraisement and assessment ACN 03112502 that imposed t-ax at the 15% collateral rate on one-half of the date of death value of AIIfirst Financial Services Checking Account #0038560569. Information obtained from that financial institution indicated the account was titled in the names of decedent and the Petitioner, Larry L. Greenawalt. Petitioner argues the account should not be subject to inheritance tax as the funds in that account belonged to both he and the decedent, his mother. Pennsylvania inheritance tax is imposed upon an individual's transfer of property by will or by the intestate laws of this Commonwealth, a transfer made without valuable and adequate consideration, and a transfer of an interest in jointly owned property. An asset is not excluded from tax merely because it did not pass through the estate. GREENAWAL'T MYRTLE M BOARD DOCKET NO. 0404406 Page 2 of 2 Section 2108(a) of the Inheritance and Estate tax Act of 1991 states: When any property is held in the names of two or more persons, or is deposited in a financial institution in the names of two or more persons, so that, upon the death of one of them, the survivor or survivors have a right to the immediate ownership or possession and enjoyment of the whole property, the accrual of such right, upon the death of one of them, shall be deemed a transfer subject to tax, of a fractional portion of such property to be determined by dividing the value of the whole property by the number of joint tenants in existence immediately preceding the death of the deceased joint tenant. As Allfirst Financial Services Checking Account #0038560569 was held in the names of decedent and the Petitioner, the account is subject to tax under § 2108(a) to the extent of the decedent's one-half interest. However, as the surviving joint owner was the decedent's son, tax should have been imposed at the 4.5% lineal rate. Accordingly, it is hereby, Ordered that the protest is sustained-in-part. The Department is directed to amend ACN 03112502 by reducing the tax rate to 4.5%. FOR THE BOARD OF APPEALS JOSEPH R. SLEEK, MEMBER A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL TAXES. ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION. IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY). RECORD ADJUSTMENT JOZNTL~ ,TS #ff 06-Oq-ZOOq ESTATE OF GREENANALT ..91_ 0q- FILE N O ."~ ADJUSTMENT BASED MYRTLE M DATE OF DEATH 01-Z8-ZO05 COUNTY CUMBERLAND S.S/D.C. NO. 18q-56-6767 ACN 05112502 PROTEST BOARD DECISION JOZNT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT NO. 0058560569 TYPE OF ACCOUNT: ( ) SAVINGS (X) CHECKING ( ) TRUST DATE ESTABLISHED 07-28-1968 Account Balance Percent Taxable X 0.500 Amount Subject to Tax 610.15 Debts and Deductions .00 Taxable Amount 610.15 Tax Rate X .~5 Tax Due Z7.~5 1,220.25 NOTE: ( ) TIME CERTIFICATE TO /NSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTZON OF THIS NOT/CE N/TH YOUR TAX PAYMENT TO THE REGISTER OF MILLS AT THE ADDRESS SHONN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF NILLS, AGENT." TAX CRED'rTS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID c:: DATE NUMBER INTEREST/PEN PAID (-) ~- AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM INTEREST IS CHARGED THROUGH 06-Zl-ZOOq TOTAL TAX CREDIT BALANCE OF TAX DUE /NTEREST AND PEN. TOTAL DUE ~F PAID AFTER TH/S DATE~ SEE REVERSE FOR CALCULAT/ON OF ADD/TIONAL INTEREST. 1F TOTAL DUE IS LESS THAN $1~ NO PAYHENT ZS RE~U/RED. ZF TOTAL DUE IS REFLECTED AS YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORR FOR INSTRUCTIONS.) .00 Z7.~5 .76 28.21 "CREDI'T' (CR}, larry Greenawalt 612 Bridge St. New Cumberlan& PA 17070 17o~3 - COMMONWEALTH OF PENNSYLVANIA DEPARTMENTOFREVENUE BUREAU OFINDIVIDUAL TAXES DEPT280601 HARRISBURG, PA 17128 O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004163 GREENAWALT LARRY L 612 BRIDGE STREET NEW CUMBERLAND, PA 17070-1932 ........ fold ESTATE INFORMATION: SSN: 184-36-6767 FILE NUMBER: 2104-01 80 DECEDENT NAME: GREENAWALT MYRTLE M DATE OF PAYMENT: 07/1 5/2004 POSTMARK DATE: 07/1 4/2004 COUNTY: CUMBERLAND DATE OF DEATH: 01/28/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03112502 $28.21 REMARKS: TOTAL AMOUNT PAID: $28.21 SEAL CHECK# 301 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF TNDTVZDUAL TAXES TNHERZTANCE TAX DZVTSTON DEPT. Z80601 HARR]:SBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TNHERZTANCE TAX STATEMENT OF ACCOUNT LARRY L GREENAWALT 612 BRIDGE ST NEW CUMBERLAND PA 17070-1932 DATE 08-16-2004 ESTATE OF GREENWALT DATE OF DEATH 01-28-Z003 FILE NUMBER 21 04-0180 COUNTY CUMBERLAND ACN 03112502 Amoun*l: Rem/*~ed REV-160? EX AFP (gl-D3) MYRTLE H MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credi~c '~o your account, subei~ ~he upper por~cion of ~his form wi'l:h your ~:ax payment. CUT ALONG TH'rS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) .-~ INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF GREENWALT MYRTLE M FILE NO. 21 04-0180 ACN 03112502 DATE 08-16-2004 THIS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAMED ESTATE. SNO#N BELON TS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND., ZF APpLTCABLE., A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-03-2004 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... 27.45 PAYMENTS (TAX CREDITS): PAYHENT DATE 07-14-2004 RECEIPT NUMBER CD004163 DISCOUNT (+) INTEREST/PEN PAID (- AHOUNT PAID .76- 28.21 TOTAL TAX CREDIT 27.45 BALANCE OF TAX DUE .00 INTEREST AND PEN. .07 TOTAL DUE .07 ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CRED/T" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )