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HomeMy WebLinkAbout03-0806CONNONHEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF XNDZVIDUAL TAXES DEPT. 28060! HARRISBURG,?A 171Z~-0601 REV-~;~$ EX ~FP (09-00) ZNFORHATZON NOTICE AND TAXPAYER RESPONSE FILE NO. ACN 05130565 DATE 09-05-2005 ROBERT A WHITEHEAD 2010 WARREN WAY NECHANICSBURG PA 17050 TYPE OF ACCOUNT EST. OF IRENE M WHITEHEAD [] SAVTNGS S.S. NO. 082-18-9070 [] CHECKING DATE OF DEATH OZ-lO-ZO0$ [] TRUST COUNTY CUMBERLAND [] CERTTF. REHTT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 FULTON BANK has provided .the Department uith .the information 11sted below which has been used in calculating .the potential tax due. Their records indicate that at the death of tho above decedent, you ware a joint owner/beneficiary of this account. If you feel this information ]s incorrect, please obtain aritten correction from the financial institution, attach a copy to this fora and return it to the above address. This account is taxable in accordance ~ith the Inheritance Tax Laws of the Commonwealth cf Per~**sylvanis_ questings ~y h= ;nsNmrm~ by ceiling f7X7} 787'-&~27. CONPLETE PART 1 BELOW ~ ~ ~ SEE REVERSE SIDE FOR FZLZNG AND PAYNENT ZNSTRUCT/ONS Accoun~ No. $619-67075 Da~:e 10-22-1998 Es~eblAshed Accoun~ BeXence 11, :~52 · 9~1 Percent: TexabXe X 16.667 Amount: Subject: ~:o Tax 1,888.86 Tax Re*e X · O0 Po~en~1eX Tax Due . O0 To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to tho Register of NiX1s. Make check payable to: "Register of HiXls, Agent". NOTE: If tax payments ara made wi.thin three (3) months of .the dacedont's date cf death, you may deduct a 5~ discount of .the tax due. Any inheritance tax due .iii become deZinquent nine (9) months after the date of death. PART TAX PART TAXPAYER RESPONSE A. I~] The above information and tax due is correct. 1. You may choose to remit payment to the Register of #ills NJth t~o copies of this notice to obtain CHECK a discount or avoid interest, or you may check box "A" and return this notice to .the Register of  -~ Hills and an official assessment .ill be issued by the PA Department of Revenue. ONE BLOCKJ B. [] The above asset has been or .ill be reported and tax paid .ith the Pennsylvania Inheritance Tax return ONLY to be filed by .the decedont's representative. C. [] The above information ~s incorrect and/or debts and deductions .ere paid by you. You must complete PART j~ and/or PART Zf you indicate i d[fferan~ ~IX ra~e~ please s~a~e your relationship ~o decedent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 2. Accoun~ BeXance 3. Percen~ Taxable q. Aeoun~ Sub5ec~ ~o Tax 5. Debts and Deductions 6. Amoun~ Taxable 7. Tax Rede 7 8. Tax Due PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax CoIpu*e~/on) $ /// /Under penel~:ie//~f per5ury~ X decXarm ~ha~ ~he fic~; Z hive reported above afl ~rul, correc~ and b. of ,.d ,O,E C 7 TAXPAY~SZGNATURE DATE TELEPHONE NUMBER GENERAL INFORHATION 1. FA/LURE TO RESPOND NILL RESULT ZN AN OFFICIAL TAX ASSESSHENT with applicable interest based on inf~*aatlon . submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decadent's date of death. 5. A joint account is taxable even though the decadent'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 aithin one year prior to death are fully taxable as transfers. 5. Accounts established jointly bateean husband and eifs aero than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or ethers ars taxable fully. REPORTING INSTRUCTIONS PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions ara not being claimed, place an in block "A' of Part 1 of the "Taxpayer Response" section. Sign two copies and submit thee with your check fur the amount of tax to the Register of Hills of the county indicated. The PA Department of Revenue ail1 issue an official assessment (Form REV-lS48 EX) upon receipt of the return from the Register of #ills. Z. BLOCK B - If the asset specified on this notice has been or ail1 be reported and tax paid aith the Pennsylvania Inheritance Tax Return filed by the decedent's representative, place an "X" in black "B" of Part I of the "Taxpayer Response" section. Sign Dna copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 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 and according to the instructions below. Sign tea copies and submit them with your check fur the amount af tax payable to the Register of #ills of the county indicated. The PA Department of Revenue ail1 issue an official assessment (Form REV-154B EX) upon receipt of the return from the Register of Nills. TAX RETURN - PART 2 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 12/1z/az: Accounts which the decedent put in joint names within one (13 year of death are taxable fully as transfers. Hoaavar, 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 (ex) 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. 2. 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 cna year prior to the dacadant's death: I DXVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT OMNERS SURVTVING JOINT OHNERS Example: A joint asset registered in the name of the decedent and tad other persons. 1 DIVIDED BY $ (JOINT ONNERS) DIVIDED BY Z (SURVTVORS) = .167 X lO0 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created aithin one year of the dacedent's death or accounts oened by the decedent but hold in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE O#NERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established aithln Dna year of death by the decedent. I 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 balance (line Z) by the percent taxable (line 5. Enter the total of the debts end deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 53 from the amount subject to tax (line 7. Enter the appropriate tax rate (line 7) as determined below. L.__Dat:. of 07/01/9fi ~o 12/$1/9q SZ 6Z 157. 157. 01/01/95 '~o 06/30/00 OZ 6Z 157. 157. 07/01/00 to presen~ OX q.$Xx 12Z xThe tax rate imposed on the net value of transfers from a deceased child ~eenty-one years age ar younger at death to or for the usa of a nature! parent, an adoptive parent, or a stapparant of the child is The lineal class of heirs includes grandparents, parents, chiIdran, and linaa! descendents. "Children" incIudas natural children ehathar or nat they have been adopted by others, adopted chiZdren end 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 end their descendants and step-descendants. "Siblings" are defined as individuals mhd have et least one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART $ DEBTS AND DEDUCTIONS CLAIMED Allowabla debts and deductions ara determined as falloes: 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 furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 l/Z" x Il". Proof of payment may be requested by the PA Department of Revenue. COMMONHEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z&0601 HARRISBURG, PA 171Z8-0601 I~EV-~,,IS EX AFP INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. ZI-O~- ACN 03130565 DATE 09-03-Z003 ROBERT A NHITEHEAD 2010 NARREN NAY MECHANICSBURG PA 17050 EST. OF IRENE M NHITEHEAD S.S. NO. 08Z-18-9070 DATE OF DEATIt OZ-IO-ZO03 COUNTY CUMBERLAND TYPE OF ACCOUNT [] SAVINGS [] CHECKING [] TRUST [] CERTTF. REMIT PAYMENT AND FORMS TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 FULTON BANK has provided the Department with 'the information listed below Nhich has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you wars a joint owner/beneficiary of this account. If you feel 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 with the Inheritance Tax Lams of the Caeeon,ealth o; Pennsylvania. Questions may be answered by calling [717} 787-83Z7. COMPLETE PART I BELON # # # SEE REVERSE SIDE FOR FZLING AND PAYMENT INSTRUCTIONS Account No. 3619-67073 Date 10-22-1998 Established Account Balance 11,332.9q Percent Taxable X 16. 667 Amount Subject to Tax 1,888.86 Tax Rate X . O0 Potential Tax Due . O0 To insure proper credit to your account, tag (g) copies of this notice must accompany your payment to the Register of Hills. Make check payable to: "Register of Hills, Agent". MOTE: If tax payments are made within three (33 months of the decedant's date of death, you may deduct a 5Z discount of the tax due. Any inheritance tax due will become delinquent nine (9} months after the date of death. PART TAXPAYER RESPONSE CHECK ONE BLOCK ONLY PART L/NE A. [--~71Tha 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 may check box "A" and return this notice to the Register of Hills 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 the decadsnt's representative. C. D The above information is incorrect and/or debts end deductions were paid by you. You must coeplsta PART []and/or PART []heleN. If you indicate a different tax rate, please state your relationship to decadent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS ~. Data Established 2. Account Balance 3. Percent Taxable ~. A~ount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line $ of Tax Computation) $ ~) Under panal~as of perjury, Z declare that the facts I have reported above are true, correct and and belief. TAXPAYER SIGNATURE TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND NILL RESULT ~N AN OFF~CIAL TAX ASSESSMENT wlth applicable interest based on information submitted by tho financial institution. Z. Inheritance tax becomes delinquent nine months after the dscsdant's date of death. 3. A joint account is taxable even though the decadent's name ~as added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death ars fully taxable as transfers. S. Accounts sstabIished jointly between husband and wife more than cna year prior to death are not taxabIe. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART ! - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice ars correct and deductions are not being claimed, place an in block "A" of Part 1 of tho "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Rills of the county indicated. The PA Department of Revenue will issue an official assessment [Form REV-15qB EX) upon receipt of the return from the Register of Nills. Z. BLOCK B - If the asset specified on this notice has been or will ba reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedant's representative, place an "X" in block "B" of Part 1 of tho "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Tndividual Taxes, Dspt 280601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts g 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 Nills of the county indicated. The PA Department of Revenue will issue an official assessment [Fora REV-15q8 EX) upon receipt of the return from the Register of Nills. 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. MOTE: For a decedent dying after lZ/1Z/aZ: Accounts which the decedent put in joint names within one (13 year of death ars taxable fully as transfers. However, there is an exclusion not to exceed $3,000 par transferee regardless of the value of the account or the number of accounts held. Ifa double asterisk (ax) appears before your first name in the address portion of this notice, the $$,000 exclusion already has been deducted from the account baIanca as reported by the financial institution. g. 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 decedant's death: 1 DIVIDED BY TOTAL NUMBER OF UIVIBEO BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT ONNERS SURVIVING 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 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 BENEFTCIARTES Example: Joint account registered in the name of tho decedent and two other persons and established within one year of death by the decedent. I DIVIDED BY Z (SURVIVORS) = .50 X 100 = 50Z (TAXABLE FOR EACH SURVIVOR} The amount subject to tax (line q) is determined by multiplying the account balance (line Z) by the percent taxable (line 33. 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) Js 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. Date of Death I Spouse Lineal Sibling Collateral 07/01/9q to ~'2/31/9q $7.'" 67. 157. 01/01/95 to 06/30/00 OX 6X 15X 15Z 07/01/00 to present OX q.$Zx 12Z 15X wThe tax rate imposed on the net value of transfers from a deceased child twenty-cna years of age or younger at death to or for the usa of a natural parent, an adoptive parent, or a stapparant of the child is OZ. 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 stap 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 least cna parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART $ DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions era 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 items. B. You actually paid the debts after death of tho decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 5. If additional space is needed, use plain paper 8 l/Z" x Il". Proof of payment nay be requested by the PA Department of Revenue. BUREAU OF ZNDTVZDUAL TAXES TNHERTTANCE TAX DTVTSTON DEPT. Z80601 HARRTSBURG, PA 171Z8-0601 ROBERT A WHITEHEAD 2010 WARREN WAY MECHANICSBURG PA 17050 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTTCE OF TNHERITANCE TAX APPRATSEHENT. ALLOHANCE OR DTSALLO#ANCE OF DEDUCTTONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS FILE NUMBER COUNTY SSN/DC ACN DATE 01-Z7-200q ESTATE OF WHITEHEAD DATE OF DEATH OZ-IO-ZO03 CUHBERLAND 082-18-9070 03130565 Amount Remi~ed IRENE N HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON dOINTLY HELD OR TRUST ASSETS DATE 01-27-200q ESTATE OF WHITEHEAD IRENE M DATE OF DEATH 02-10-2003 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 082-18-9070 ACN 03130565 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED dOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: FULTON BANK ACCOUNT NO. 3619-67073 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 10-22-1998 Account Balance 11,332.9~ Percent Taxable X 0.166 Amount Subject to Tax 1,888.86 Debts and Deductions - .00 Taxable Amount 1,888.86 Tax Rate X .00 Tax Due .00 TAX CREDZTS: 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 HONEY ORDER PAYABLE TO: **REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE TF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATTON OF ADDTTIONAL TNTEREST. ~ ( TF TOTAL DUE KS LESS THAN $1, NO PAYHENT KS REI~UTRED. TF TOTAL DUE KS REFLECTED AS A "CREDTT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS FORH FOR TNSTRUCTTONS. ) .00 .00 .00 .00 PURPOSE OF NOTICE: To fulfill the requirements of Section Z140 of the inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 9140). PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit eith your payment to the Register of Hills printed on the reverse side. -- Make check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, ahich was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices or by calling the special Z4-hour answering service for forms ordering: 1-800-$62-ZOS0; services for taxpayers with special hearing and or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied mith the appraisement, allowance, or disalloeance 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. 281021, Harrisburg, PA 17128-1021, OR --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. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-650S. See page 5 of the booklet "Instructions far ~nheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent discount of the tax paid is alloeed. 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 time period as you would appeal the tax and interest that has bean assessed as indicated on this notice. 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 mhich became deXinquant before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on ar after January l, 1982 will bear interest at a rate which eill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z003 are: lnterest Daily [nterest Daily Year Rate Factor Year Rate Factor Year 1982 20Z .000548 1987 92 .OOOgq7 1999 1983 16Z .000438 1988-1991 112 .000301 ZOOO 1964 112 .000301 1992 92 ,000247 Z001 1985 132 .000356 1995-1994 72 .00019Z ZOOZ 1986 102 .000274 1995-1998 92 .000247 2003 --Interest is calculated as follows: Interest Daily Rate Factor 72 .000192 82 .O00Zl9 92 .000Z47 62 .000164 52 .000137 --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 sade after the interest computation data shown on the Notice, additional interest must be calculated. INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINI;)UENT X DAILY INTEREST FACTOR BUREAU OF TNDIVTDUAL TAXES TNHERTTANCE TAX DTyTSZON DEPT. 280601 HARRTSBURg, PA 17128-0601 BARBARA NHITEHEAD 151q BRANDT AVE NEW CUMBERLAND PA 17070 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF XNHERXTANCE TAX APPRATSEHEHT, ALLONANCE OR DISALLOHANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS ~C©~" ~: '~ ~;~ ~,~!~TE 08-02-200q ~*~:. ' ' ~TATE OF WHITEHEAD DATE OF DEATH 02-10-2005 FTLE NUMBER cUmbERLAND' '04 JUL 30 i~ SSN/DC 082-18-9070 ACN 05150566 Amoun~ REV-lSq8 EX AFP C01-05:1 IRENE I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 M CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP ~01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON dOINTLY HELD OR TRUST ASSETS DATE 08-02-200q ESTATE OF WHITEHEAD IRENE M DATE OF DEATH 02-10-Z005 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 082-18-9070 ACN 05150566 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: FULTON BANK ACCOUNT NO. 5619-67073 TYPE OF ACCOUNT: ( ) SAVINGS C~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 10-22-1998 Account Balance Percen~ Taxable X 0.166 Amount Subject ~o Tax 1,888.86 Debts and Deduc~/ons - .00 Taxable Amount 1,888.86 Tax Ra~e X .q5 Tax Due 85.00 TAX CRED'rTS: 11,55Z.9q 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 DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 08-10-ZOOq AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE ~NTEREST AND PEN. TOTAL DUE .00 85.00 2.68 87.68 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDZTIONAL INTEREST. ( IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE~ To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payabIe to: REGISTER OF NILLS, AGENT. REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: A refund of a tax credit, ahich ams not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications are available et the Office of the Register of #ills, any of the 22 Revenue District Offices or by calling the special Iq-hour answering service for forms ordering: 1-800-$62-ZOS0; services for taxpayers eith special hearing and or speaking needs: 1-800-q47-5010 (TT only). Any party in interest not satisfied eith the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as sheen on this Notice amy object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZalOZI, Harrisburgj PA 17118-1021, OR --electing to have the matter determined at the audit of the account of the personal representatJvej OR --appea! 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 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent discount of the tax paid is alloeed. The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January lB, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable ]n the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with flrst 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 l, 1982 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~ 1981 will bear interest at a rate which will vary free calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 200q are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1981 ZOZ .00054B 198'~8-1991 llZ .000301 ZO0'~ 91 .000247 1983 161 .000438 1991 91 .000247 ZOOZ 61 .O00ZZ9 198q 111 .000301 1993-1994 7Z .000192 2003 5Z .000137 1985 131 .000356 1995-1998 91 .000247 2004 41 .000110 1986 IOZ .000274 1999 7Z .OO0192 1987 9Z .000247 2000 BZ .000219 --Interest is calculatmd as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DATLY 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, additionaI interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENTOFREVENUE BUREAU OFINDIVIDUAL TAXES DEPT2B0601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004245 WHITEHEAD ROBERT A 2010 WARREN WAY MECHANICSBURG, PA 17050 ........ fold ESTATE INFORMATION: SSN: 082-18-9070 FILE NUMBER: 2103-0806 DECEDENT NAME: WHITEHEAD IRENE M DATE OF PAYMENT: 08/06/2004 POSTMARK DATE: 08/03/2004 COUNTY: CUMBERLAND DATE OF DEATH: 02/10/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03130566 $85.00 TOTAL AMOUNT PAID: 885.00 REMARKS: CHECK# 930 SEAL INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVZDUAL TAXES 0FEB 9- 911V ~. BARBARA WHITEHEAD 15Iq BRA~ ~V~ NEW CUM~R~ND COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTXCE OF XNHERZTANCE TAX APPRA/SEHENT ALLOBANCE OR DXSALLOHAHCE OF DEUUCTION~. AND ASSESSBENT OF TAXON JO/NTLY HELD OR TRUST ASSETS DATE ESTATE OP DATE OP DEATH FILE NUMBER COUNTY SSN/DC AON 08-02-200q WHITEHEAD 0Z-10-Z00$ CUNBERLAHD 082-~8-9070 05150566 Amount IRENE M MAKE CHECK PAYABLE AND REMXT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701~ Mr Robert A Whitehead 1514 Brandt Ave New Cumberlnd PA 17070 h,,llh,,llh,..Ih,lh.lh-lhhh"'hh"lll COMMONWEALTH OF PENNSYLVANIA DEPARTM£NTOFREVENUE aUREAU OFINDIV~DUAL TAXES DEPT. 280601 HARRISBURG, PA 17128 O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 6X(11-96) NO. CD 004433 WHITEHEAD ROBERT A 1514 BRANDT AVENUE NEW CUMBERLAND, PA 17070-1541 fold ESTATE INFORMATION: SSN: 082-18-9070 FILE NUMBER: 2103-0806 DECEDENT NAME: WHITEHEAD IRENE M DATE OF PAYMENT: 09/28/2004 POSTMARK DATE: 09/27/2004 COUNTY: CUMBERLAND DATE OF DEATH: 02/10/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03130566 $2.61 TOTAL AMOUNT PAID: $2.61 REMARKS: CHECK//944 INITIALS: JA SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF ZND/VZDUAL TAXES COHHON#EALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE ZNHERTTANCE TAX STATEMENT OF ACCOUNT ~AR~ARA HHZTEHEAD'04 SEP 28 P2:06 1514 BRANDT AVE HEN CUHBERLAND PA DATE 09-15-2004 ESTATE OF NHZTEHEAD IRENE H DATE OF DEATH 02-10-2005 FZLE NUH~ER 21 05-0806 COUNTY CUHBERLAND ACH 03150566 HAKE CHECK PAYABLE AND REHZT PAYHEHT TO: REG/STER OF WZLLS CUH~ERLAHD CO COURT HOUSE CARLZSLE, PA 17015 NOTE: To insure proper credit ~o your account, submAt the upper portion of ~his fore ~ith your tax payMnt. Mr. Rol~/t A~ Wlfit~ad 1514 Brandt Ave. New Cumbexlnd, PA 17070 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVTSTON PO BOX 280601 HARRTSBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVAN'rA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEMENT OF ACCOUNT REV-160? EX AFP C09-0~) BARBARA 151~ BRANDT AVE NEW CUMBERLAND WHITEHEAD PA 17070 DATE 11-08-Z00~ ESTATE OF WHITEHEAD DATE OF DEATH 02-10-2005 FTLE NUMBER 21 05-0806 COUNTY CUMBERLAND ACN 05.1~(J566 i Am°ul~'~" IRENE M HAKE CHECK PAYABLE AND R~ZT PAYMENT TO: REGISTER OF WILLS CUHBERLAND CO COURT:HD. USE CARLISLE, PA 17013 .... NOTE: To insure proper credi~ ~o your account, submi~ ~he upper por~ion of ~his form ~.~.h your {ax payment. CUT ALONG THZS LZNE I~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~ ...... YA'gE "f 'x' ';tAYgRMT? ' '; Y60gY ' ' ..................... ESTATE OF WHITEHEAD IRENE M FILE N0.21 03-0806 ACN 03150566 DATE 11-08-200~ THZS STATEHENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM TN THE NAMED ESTATE. SHOWN BELO# ZSA SUHHARY OF THE PRINCIPAL TAX DUE, APPL/CATZON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-02-200~ PRINCIPAL TAX DUE: ..................................................................................... PAYMENTS (TAX CREDITS): 85.00 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-03-200~ 09-Z7-ZO0~ CDOO~Z~5 CDOO~q33 .00 2.61- ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REgUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT' (CR), 85. O0 2.61 TOTAL TAX CREDIT BALANCE OF TAX DUE ZNTEREST AND PEN. 85.00 .00 .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THIS FORH FOR TNSTRUCTZONS. ) PAYMENT: Detach the top portion of this Notice and submit Nith your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CA): A refund of a tax credit, Nhich ams not requested on the Tax Return, may ba requested by completing an · 'Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available online at aa~.revenue.state.oa.us, any Register of Nills or Revenue District Office, or from the Department's Iq-hour answering service for forms orders: 1-800-$61-Z050~ services for taxpayers with special hearing and/or speaking needs: 1-800-q47-5010 (TT only). REPLY TO: DISCOUNT: PENALTY: guastions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individua! Taxes, ATTN: Post Assessment Review Unit, P.O. Box Z80601, Harrisburg, PA 17118-0601, phone (717) 787-6505. If any tax due is paid m[thin three ($) calendar months after the decedent's death, a five percent (51) discount of the tax paid is alloaed. 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 parted. 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 ah[ch became delinquent before January 1, 1982 bear interest at the rate of six [6X) percent per annum calculated at a daily rate of .00016~. All taxes mhich became delinquent on and after January 1, 1982 ail1 bear interest at a rate ahich ail1 vary from calendar year to calendar year Nith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOq are: Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year 1982 ZOZ .0005q8 1988-1991 llM .000301 200X 1983 X6Z .000438 199Z 91 .0001~7 ZOOZ 198q 1IX .000~01 1993-1994 7Z .00019Z ZO0S 1985 13Z .000356 1995-1998 92 .0002~7 ZOOq 1986 XOZ .00027~ 1999 7Z .000191 1987 92 .O00Zq7 ZOO0 8Z .000119 Interest Daily Rate Factor 92 .O00Zq7 62 .O0016q 52 .000117 42 .000110 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELIN~IUENT X DALLY INTEREST FACTOR --Any Not[ce issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. Zf payment is made after the interest computation date shoNn on the Notice, additional interest must be calculated. BUREAU OF TNDTVTDUAL TAXES TNHERZTAHCE TAX DTVZSTOH DEPT. 280601 HARRTSBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE ZNHER'rTANCE TAX STATEHENT OF ACCOUNT REV-160? EX AFP COl-OS) BARBARA WHITEHEAD 151q BRANDT AVE NEW CUMBERLAND PA 17070 DATE 09-1$-ZOOq ESTATE OF WHITEHEAD DATE OF DEATH 02-10-2005 FILE NUMBER 21 05-0806 COUNTY CUMBERLAND ACN O$13O566 l Amount Remi*~cted IRENE M MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper port/on of this fore w/th your tax payment. CUT ALONG TH'rS LZNE ~ RETAZN LOWER PORT'rON FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03} ESTATE OF WHITEHEAD ~a INHERITANCE TAX STATEMENT OF ACCOUNT ~ IRENE M FILE NO. Z1 03-0806 ACN 03130566 DATE 09-15-200q THIS STATEMENT 1S PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACH ZN THE NAMED ESTATE. SHOWN BELOW 1S A SUNMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST F/GURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-OZ-Z00q PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 85.00 PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) c~ 08-03-ZOOq CDOOqZq5 .00 BALANCE OF UNPAID INTEREST/PENALTY AS OF 08-Oq-200q AMOUNT ~ TOTAL TAX CREDIT 85.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. 2.61 TOTAL DUE 2.61 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 "CREDIT" YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.