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HomeMy WebLinkAbout03-0116CONNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG, PA 17128-0601 REV-1543 EX AFP (09-00) ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE ACN 05101475 DATE 01-$0-Z005 SHIRLEY A HALE 16 E WINDIN$ HILL RD MECHANICSBUR$ PA 17055-56Z~ TYPE OF ACCOUNT EST. OF EMILY MUNDY []SAVINGS S.S. NO. 198-$0-~678 [~CHECKZNG DATE OF DEATH 11-08-2002 []TRUST COV~Y CUMBERLAND ~JCERTIF. REHIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 ALLFTRST BANK has pravided 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 ware a joint oanar/beneficJary of this account. If you feel this information is incorrect, please obtain aritten correction from the financial institution, attach a copy to this fore and return it to tire above address. This account is taxable in accordance with the Z,heritance Tax Laws of [he Commonwealth of Pennsylvania. Questions lay be answered by calling (7173 787-8~Z7. COMPLETE PART I BELOW # ~ ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Accoun~ No. 0028822668 Da~e 11-28-1985 Established Accoun~ Balance 646.00 Percen~ Taxable X 50.000 Aaoun~ Subjec~ ~o Tax Tax Ra*e X .15 Po~an~ial Tax Due ~8.~ To insure proper credit to your account, tho (Z) copies of this notice must accompany your payment to the Register of Hills. Hake check payable to: "Register of Nills~ Agent". NOTE: If tax payments ara made within three (~) months of the dacedent's date of death, you may deduct a 5X discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A. [] The above information and tax due is correct. 1. You may choose to remit payment to the Register of Hills with two copies of this notice to obtain a discount or avoid interest, or you Bay check box "A" and return this notice to the Register of  CHECK -~ Rills and an official assessment .ill be issued by the PA Department of Revenue. ONE BLOCK J S. [] The above asset has been er will be reported and tax paid with the Pennsylvania Inheritance Tax return ONLY to be filed by the decadent's representative. C. [] The above information is incorrect and/or debts and deductions ware paid by you. You lust complete PART [] and/or PART [] bale.. PART Tf you indica~:e a different: ~:gx ra~a, please s~at:e your relationship to decadent: ~4o'~ _7-~ TAX RETURN - COMPUTATION OF TAX ON. JOIN_T__/TRUST ACCOUNTS LINE 1. Date Established 1 ////-N~/~.J 2. Accoun~ Balance 2 ~- ~'~ $. Percen~ Taxable 3 ~ .-,~.~ ~. Aaoun* Subjac~ ~o Tax E. Debts and Deductions 6. Aaoun~ Taxable 6 7. Tax Ra~e 7 PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Computation) Under penalties of perjury, I declare ~ha~ ~ha fac~; I have reported above ara ~rua, correc~ and TAXPAY/ER ~'c°mple~a to bas~ off.ay knowledge~_,, and_ belief. WoRKHONETELEPHONE((~/~NUMBER) ) ~ ~ ~-~///'~'" DATE"~//'~-~ ' GENERAL INFORNATION 1. FAILURE TO RESPOND WILL RESULT [N AN OFFICIAL TAX ASSESSNENT with applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decadent's date of death. $. A joint account is taxable even though the dacedent's name was added es a matter of convenience. 4. Accounts (including those held between husband and mile) mhich the decedent put in joint names within one year pr[or to death are fully taxable as transfers. S. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or ethers are taxable fully. REPORTING INSTRUCTIONS - PART I TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions arm not being claimed, place an in block "A" of Part I of the "Taxpayer Response" section. Sign ted copies and submit them with your check for the amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Hills. g. BLOCK B - If the asset specified on this notice has been or wiL! be 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 end return to the PA Department of Revenue, Bureau of Individual Taxes, Oept ZB0601, Harrisburg, PA 171Z8-0601 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 thee with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from tho Register of Wills. TAX RETURN - PART Z - TAX COMPUTATTON 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 12/12/BZ: 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 $$)000 par transferee regardless of the value of the account or the number of accounts held. If a double asterisk (xx) appears before your first name in the address portion of this notice, the $5,000 exclusion already has been deducted free the account balance as reported by the financial institution. Enter the total balance of the account including interest accrued to the date of death. The percent of the account that is taxable for each survivor is determined as foLleas: A. The percent taxable for joint assets established more than one year prior to the decedent's death: I DIVIDED BY TOTAL NUMBER OF DIVINED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decadent and two other persons. I DIVIDED BY $ (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X LO0 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the dacadant's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): I DIVTOED BY TOTAL NUMBER OF SURVIVINg JOINT X 100 = PERCENT TAXABLE OWNERS 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. 1 DIVIDED BY Z (SURVIVORS) = .50 X 100 = SOZ (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) 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 alount taxable (line 6) is determined by subtracting the debts and deductions (line S) free the amount subject to tax (Line 4). 7. Enter the appropriate tax rate (Line 7) as determined below. Date of Death Spouse Lineal Sibling Collateral 07/01/9q to 12/$1/9q 01/01/95 to 06/50/00 OX 6Z 07/01/00 to present OX xThe tax rata imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stapparent of tho child is OZ. The lineal class of hairs 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 end their descendents) whether or not they have been adopted by others, adopted descendents and their descendants end step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent) whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTTONS - PART 3 - DEBTS AND DEDUCTTONS CLATMED Allowable 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 itals. 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, use plain paper B 1/2" x 11". Proof of payment may be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 0O2139 HALE SHIRLEY A 16 E WINDING HILL ROAD MECHANICSBURG, PA 17055 ........ fold ESTATE INFORMATION: SSN: 198-30-4678 FILE NUMBER: 2103-0116 DECEDENT NAME: MUNDY EMILY DATE OF PAYMENT: 02/06/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 1 1/08/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03101473 $14.54 TOTAL AMOUNT PAID: $14.54 REMARKS: SHIRLEYA HALE SEAL CHECK//2219 INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOT/CE OF INHERITANCE TAX APPRAXSEI~BNT, ALLOHANCE OR DXSALLOHANCE OF DEDUCTXONS~ AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS SHIRLEY A HALE 16 E WINDING HILL RD MECHANICSBURG PA 17055-5624 DATE 05-24-2003 ESTATE OF MUNDY DATE OF DEATH 11-08-2002 FILE NUMBER 21 03-0116 COUNTY CUMBERLAND SSN/DC 198-30 -4678 ACN 05101473 Amount Remitted EMILY M MAKE CHECK PAYABLE AND REMIT PAYMENT 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 C01-05} NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 03-24-2005 ESTATE OF MUNDY EMILY M DATE OF DEATH 11-08-2002 COUNTY CUMBERLAND FILE NO. 21 03-0116 S.S/D.C. NO. 198-30-4678 ACN 03101473 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST BANK ACCOUNT NO. 0028822668 TYPE OF ACCOUNT: ( ) SAVINGS C ~ CHECKING C ) TRUST C ) TIHE CERTIFICATE DATE ESTABLISHED 11-28-1985 Account Balance Percent Taxable X 0.500 Amount Sub§ect to Tax 325.00 Debts and Deductions .00 Taxable Amount 325.00 Tax Rate Tax Due 14.54 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." PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 02-06-2003 CD002139 .73 14.54 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAID AFTER THTS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * C IF TOTAL DUE IS LESS THAN ~1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A **CREDTT** C CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. } 15.27 .73CR .00 .73CR PURPOSE NOTXCE= To fulfill the requirements of Section 2]40 of the Inher/tance and Estate Tax Act, Act 23 of 2000. (72 P.S. Sect/on 9140). PAYNENT= Detach the top portion of this Notice and submit w/th your payment to the Rag/star of Nills printed on the reverse s/de. -- Hake check or money order payable to= REGISTER OF NILLS, AGENT. REFUND (CR); OBJECTZONS; ADNIN- ISTRATIVE CORRECTIONS; DISCOUNT; PENALTY; ~NTEREST; A refund of a tax cred/t, which was not requested on the tax return, lay be requested by completing an "Appl/cat/on for Refund of Pennsylvan/a Inher/tance and Estate Tax'* (REV-1315). Applications are available at the Off/ce of the Register of N/lls, any of the 23 Revenue D/sir/ct Offices or by call/ng the special 24-hour answering servlce for forls ordering= 1-800-362-2050; serv/ces for taxpayers w/th spec/a! hear/ng and or speaking needs= 1-800-447-3020 (TT Any party /n /nterest not sat/sf/ed w/th the appra/sement, allowance, or disallowance of deduct/ons or assessment of tax (includ/ng d/scount or /nterest) as shown on this Not/ce may ob§ect with/n sixty (60) days of rece/pt of this Not/ca by; --wr/tten protest to the PA Department of Revenue, 8oard of Appeals, Dept. 281021, Harr/sburg, PA 17128-1021, OR --elect/ng to have the latter determ/ned at the aud/t of the account of the personal representat/ve, OR --appel! to the Orphans' Court Factual errors d/scovered on th/s assessment should be addressed /n wr/t/ng to; PA Department of Revenue, Bureau of Indiv/dual Taxes, ATTN= Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instruct/ohs for Inher/tance Tax Return for a Res/dent Decedent" (REV-1501) for an explanat/on of adm/n/strat/vely correctable errors. If any tax due is pa/d w/th/n three (3) calendar months after the decedent's death, a f/va percent d/scount of the tax paid Ks allo~ed. The 15~ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not pa/d before Januar~ 18, 1996, the f/rst day after the end of the tax amnesty per/od. This non-part/c/pat/on penalty Ks appealable /n the same manner and in the the same t/me per/od as you would appeal the tax and interest that has been assessed as /nd/cared on th/s not/ce. Interest Ks charged beginning w/th first day of delinquencY, or nine (9) months and one (ll day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6X) percent per annul calculated at a daily rate of All taxes which became del/nquent on or after Januar~ 1, 1982 w/ll bear /nterest at a rate which w/11 vary free calendar year to calendar year w/th that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are; Interest Daily Interest Daily Znterest Da/ly Year Rate Factor Year Rate Factor Year Rate Factor 1982 20X .000548 1987 9X .000247 1999 7~ .000192 1985 16~ .000438 1988-1991 11~ .000301 2000 8~ .000219 198~ 11~ .000301 1992 9~ .000247 2001 9~ .000247 1985 13~ .000356 1993-1994 7~ .000192 2002 6~ .000164 1986 10~ .000274 1995-1998 9~ .000247 2003 5~ .000137 --Interest Ks calculated as follows= XNTBRBST = BALANCE OF TAX UNPATD X NUI{BER OF DAYS DELXNQUENT X DAXL¥ TNTERF-~T FACTOR --Any Not/ce /ssued after the tax becomes del/nquent will reflect an /nterest calculat/on to fifteen (15) days beyond the date of the assessment. If payment is made after the /nterest computation date shown on the Not/ce, additional interest must be calculated.