Loading...
HomeMy WebLinkAbout03-0220'ONHONgEALTH OF PENNSYLVANIA bEPARTNENT OF REVENUE BUREAU DF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-25¢S EX AFP ¢09-00) ZNFORHATZON NOTICE AND TAXPAYER RESPONSE ACN 021q5150 DATE 10-1q-2002 LORRAINE N ECKMAN C/O ~ S ENOLA DR ENOLA PA 17025 TYPE OF ACCOUNT EST. OF ANNA D ECKMAN [] SAVINGS S.S. NO. 189-01-6505 [] CHECKING DATE OF DEATH 08-Oq-ZOOZ [] TRUST COUNTY CUMBERLAND [] CERTIF. RENTT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 PHC BANK has provided the Department with the information listed beloe which has bean used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you mare a joint owner/beneficiary of this account. IF you Faa1 this information is incorrect, please obtain written correction ;rom the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth o4 PennsvXvan[a. guestJons lay he answered hy ea].~J~g ¢717) 7R7-RR?7~ COMPLETE PART I ISELON # # # SEE REVERSE SZDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 5150109285 Data 05-51-1983 Established Account Balance q,226.51 Percent Taxable X 50.000 Amount Subject to Tax 2,115.26 Tax Rate X .15 Po~ential Tax Due 516.99 To 1nauru proper credit to your accaunt, two (Z) copies of this notice must accompany your payment to the Register of #ills. Hake check payable to: "Register of Hills, Agent". NOTE: IF tax payments ara made within three (5) months of the dacedant's date of death, you may deduct a 52 discount of the tax due. Any inheritance tax duo will become delinquent nine (9) months after the date of death. 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 notlca to obtain a discount or avoid interest, or you amy check box "A" and return this notice to the Register of CHECK -~ #ills and an oFFicial assessment ail1 ba issued by the PA Department of Revenue. ONE BLOCK S. [] The above asset has been or will ba reported and tax paid with the Pennsylvania Inheritance Tax return ONLY to be filed by the dacedent's representative. C. [] The above information is incorrect and/or debts and deductions ~era paid by you. You must complete PART [] and/or PART [] baiow. LZNE 1. Date Established 1 2. Accoun~ Balance 2 $. Percen~ Taxable $ ~ ~. Amount SubSec~ to Tax ¢ 5. Debts and Deductions ~ 6. Amount Taxable 6. 7. Tax Rata 7 ~ 8. Tax Due ~ PART DATE PAID DEISTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) $ Under penalties of perjury, Z declare that the feets ! have reported above ara ~rue, correct and complete to the bast of my knowledge and belief. WORK c TAXPAYER STGNATURE TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND #ILL RESULT ZN AN OFFZCZAL TAX ASSESSHENT eith applicable interest baaed on information submitted by the financial institution, 2. Inheritance tax becomes delinquent nine months after the decadent's date of death. $. A joint account is taxable even though the decadant's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within Dna year prior to death ara fully taxable as transfers. 5. Accounts established jointly bailsman husband and aifa more than one year prior to death ara not taxable. 6. Accounts held by a decedent "in truer for" another or others ara taxable ~ully. REPORTIN$ 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 ]n block "A" of Part 1 of the "Taxpayer Response" section. Sign tad copies and submit them with your check for the amount of tax to the Register of Nills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-1548 EX) upon receipt of the return from the Register cf Wills. Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania [nharitance Tax Return filed by the dacadant'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 Z80601, Harrisburg, PA 171Z8-0601 in the envelope provided. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C' and complete Parts Z end according to the instructions bales. Sign twa copies and subalt them aith 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 =f the return from the Register of Hills. TAX RETURN - PART 2 - 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 1Z/1Z/e2: Accounts which the decedent put in joint names aithin one (1) year of death ara taxabZe fuXly as transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless of the vaXua of the account ar the number of accounts held. If a double asterisk (wv) 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 Dna year prior to the decedent's death: I DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X lO0 PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT ONNERS Example: A joint asset registered in the name of the decedent and two other persons. I OIVIDEO BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X lO0 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within Dna year of the decedant's death or accounts owned by trim decedent but held in trust for another indlviduaX(s) (trust beneficiaries): I DIVIDED BY TOTAL NUNBER 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 aithin 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 4) is determined by multiplying the account baIanca (line Z) by the percent taxable (line 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 S) free the amount subject to tax (line 7. Enter the appropriate tax rata (tine 7) as determined below. Da~e of Death I Spouse Lirma/ Sibi/rtg I CoZlm~eral I 07/01/9q ~o 12/$1/9q 3Z 6X 15X 15X 01/01/95 ~o 06/50/00 OX 6X 15X 1SX 07/01/00 ~o presen~ OX q.$Zx 122 152 -The tax rate imposed on the nat value of transfers from a deceased child twenty-one years of age or younger et death to or for the usa afa natural parent, an adoptive parent, or a stepparent of the child is The lineal class of hairs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children ahather or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendants, ahathar or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, ahathar by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIMED Alloaable debts and deductions are determined as follows: A. You legally ara responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible 1tams. B. You actually paid the debts after death of the decedent end can furnish proof of payment. C. Debts being claimed must ba itemized fully in Part 3. If additional space is needed, usa plain paper 8 l/Z" x lr'. 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. REV-1162 EX(11-96) CD 002277 ECKMAN LORRAINE M 44 S ENOLA DR ENOLA, PA 17025 fold ESTATE INFORMATION: SSN: 189-01-6503 FILE NUMBER: 2103- 0220 DECEDENT NAME: ECKMAN ANNA D DATE OF PAYMENT: 03/11/2003 POSTMARK DATE: 03/1 0/2003 COUNTY: CUMBERLAND DATE OF DEATH: 08/04/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 02145130 $316.99 REMARKS: LORRAINE ECKMAN TOTAL AMOUNT PAID: $316.99 SEAL CHECK# 117 INITIALS' VZ 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 LORRAINE H ECKHAN C/O 44 S ENOLA DR ENOLA PA 17025 COHMONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPHAXSEtIENT. ALLO#ANCE OB DXSALLOHANCE OF DEDUCTXONS, AND ASSESSHENT OF TAX ON JOXNTLY HELD OR TRUST ASSETS DATE 05- 12-2005 ESTATE OF ECKHAN DATE OF DEATH 08-04-2002 FILE NUMBER 21 05-0220 COUNTY CUHBERLAND SSN/DC 189 - 01 - 6505 ACN 02145150 Amount Remitted ANNA D MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE REV-1548 EX AFP C01-05) RETAIN LOWER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-12-2005 ESTATE OF ECKMAN ANNA D DATE OF DEATH 08-04-2002 COUNTY CUHBERLAND FILE NO. 21 05-0220 S.S/D.C. NO. 189-01-6505 ACN 02145150 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PHC BANK ACCOUNT NO. 5150109285 TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 05-51-1985 Account Balance 4,226.51 Percent Taxable X 0.500 Amount Subject to Tax 2,115.26 Debts and Deductions .00 Taxable Amount 2,115.26 Tax Rate X .15 Tax Due 516.99 NOTE: TAX CREDITS; PAYHENT RECEIPT DISCOUNT C+) DATE NUHBER INTEREST/PEN PAID C-) AMOUNT PAID 05-10-2005 CD002277 .00 516.99 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 HILLS, AGENT." TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE TF PATD AFTER THTS DATE, SEE REVERSE FOR CALCULATTON OF ADDTTTONAL TNTEREST. ~ C TF TOTAL DUE TS LESS THAN $1, NO PAYMENT IS REQUIRED. TF TOTAL DUE TS REFLECTED AS A "CREDTT" C CR), YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR TNSTRUCTTONS. ) 516.99 .00 .00 .00 PURPOSE OF NOTICEt PAYMENT: REFUND CCR)~ OBJECT~OMS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: XNTEREST= To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Section ir, I ~ 25 of 2000. C72 P.S. Detach the top portion of this Notice and submit with your payment to the Register of gills printed on the reverse side. o- Make check or money order payable to: REGISTER OF gXLLS, 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 and Estate Tax" CREV-I$1$). Applications are available at the Office of the Register of gills, any of the 25 Revenue District Offices or by calling the special 24-hour ansuering service for forms ordering: 1-800-$62-2050; services for taxpayers uith special hearing and or speaking needs: 1-800-447-$020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty C60) days of receipt of this Notice by4 --~ritton protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter deform/ned at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of [ndividual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone C717) 787-6505. See page S of the booklet "instructions for inheritance Tax Return for a Resident Decedent" CREV-1S01) for an explanation of administratively correctable errors. If any tax due is paid ~ithin three C$) calendar months after the decedent's death, a five percent CSX) discount of the tax paid is allo~ed. The 1SX 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 perlod. This non-participation penalty is appealable in the same manner and in the the same time period as you ~ould appeal the tax and interest that has been assessed as indicated on this notice. [nterest is charged beginning ~ith first day of delinqueno~, or nine (9) months and one C1) day from the date of death, to the date of payment. Taxes vhich became delinquent before January 1, 1982 bear interest at the rate of six (SX) percent per annum calculated at a daily rate of .000164. All taxes uhich became delinquent on or after January 1, 1982 mil! bear interest at a rate which vi1! vary from calendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Year Rate Factor Yea.~r 1982 20X .0005~8 1987 1983 16~ .000458 1988-1991 1984 11X .000501 1992 1985 15X .0005S6 1995-199~ 1986 lOX .000274 1995-1998 --Xntorest is calculated as fo/lows: Interest Daily Interest Daily Rate Factor Year Rate Factor 9X .000247 1999 7X .000192 11~ .00050! 2000 8X .000219 9X .000247 2001 9~ .000247 7X .000192 2002 6X .000164 9X .000247 2003 5~ .000157 INTEREST = BALANCE OF TAX UNPAZD X NUKBER OF DAYS DELXNQUENT X DAXLY XNTBREST FACTOR --ANY Notice issued after the tax becomes delinquent will reflect an interest caXculation to fifteen C15) days beyond the date of the assessment. [f payment is made after the interest computation date sho~n on the Notice, additional interest must be calculated.