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Home My WebLink About05-04-11REV-1162 EX111-96) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT njp, CD 014405 DAMEY RICHARD 6200LD OAK ROAD SEVERN, MD 21144 ACN ASSESSMENT AMOUNT CONTROL NUMBER ~ -------- fold ESTATE INFORMATION: ssN: 1 as-2s-as1 s FILE NUMBER: 2111-0417 DECEDENT NAME: DAMEY JOAN E DATE OF PAYMENT: 05/04/2011 POSTMARK DATE: 05/02/201 1 COUNTY: CUMBERLAND DATE OF DEATH: 03/24/2011 REMARKS: RICHARD DAMEY SEAL CHECK# 6661 11124450 ~ 550.00 11124451 ~ 510.55 TOTAL AMOUNT PAID: INITIALS: WZ RECEIVED BY: 560.55 GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE ~ r~, I,~ BUREAU OF INDIVIDUAL TAXES ANTI FILE N0. 21""~ `T` Po Box zaosol ~. T PAYER RESPONSE ACN 11124450 wu:Rls~wie PA vlza-osol ~F , ~~, i~~j~'~ ^~ PATE 04-08-2011 REV•I56S F%~f lT~j~. ;. ~. ~~~.i1' ~ \, _ ~~11 liAY -4 Pfi 12~ 2:, CLERK ~F ORPHAN'S COURT RICHARD L DAMEY IICiU~~E~~./~N~ ~~" PA 620 OLD OAK ROAD SEVERN MD 21144 EST. OF JOAN E DAMEY SSN 186-28-4616 DATE OF DEATH 03-24-2011 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 TYPE OF ACCOUNT ® SAVINGS CHECKING TRUST CERTIF. MEMBERS 1ST FCU provided the Department with the intonation below, which has bean used in ealeulatins the potential tax due. Records indicate that et the death of the above-namatl tlecedent, you were • joint owner/banaf ieiary of this account. If you foal the Snforaetion is incorrect. please obtain written correction frog the financial institution, attach a copy to this fora and return it to the above address. This account is to:able in accordance with Lha Inheritance Tex laws of the Coa~anrealth of Pennsylvania. Plaasa cell (717) 787-8327 with ovations. _. - - COMPLETE PART 1 BELOW ^ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS account No. 168079-00 Account Balance Percent Taxable Amount Subject to Tax Tax Rat• Potential Tax Dua PART CHECK ONE [ BLOCK ONLY Date 05-23-1997 Established $ 2,222.44 X 50.000 $ 1,111.22 X .045 $ 50.00 To ensure proper cretlit to the account, two topics of this notice oust accompany payment to the Reeister of Wills. Make checc Dayable to "Resister of W311s, Apent". NOTE: If tax payments era made within three months of the decedent's data of death, deduct a 5 De reent discount on tho tax due. Anv Inheritance Tax tlue will become delinouent nine aonths after the date of death. A. The above information and tax due is correct. u Raait pavaent to tho Rapistar of Wills with two copies of this notice to obtain a discount or avoid interest, or check box "A" and return this notice to Lhe Resister of Wills antl an off ieial assessment will be issued by the PA Depsrtment of Revenue. B. ~ The above asset has been or will be reported and tax Daid with the Pennsylvania Inhe ritence Tax return to be filed by the estate representative. ct and/or debts and deductions were paid. e C. ~ The sbovo informs ion is incorr I ~ Complete PART 2~ and/or. PART 3LJ below. PART If Sndicatine a different tax rata, please state relationship to decedent: TAX RE TURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. DateEstablished 1 2. Account Balance 2 ~ 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 5. Debts and Deductions 5 - 6. Amount Taxable 6 ~ 7. Tax Rat• 7 X 8. Tax Due 8 $ PART DEBTS AND DEDUCTIONS CLAIMED ^3 DATE P AID PAYEE DESCRIPTION AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) i Under penalties of perjury, I tlecla re that the facts I have reported above are tr`~lue, correct and complete to the best of mY knowledge and belief. HOME C /~/~ ) fy~y ' ~ Tvp __~~~ WORK ( -7" ) -~ -~(I~/ TA AYER IGNA URE TELEPHONE NUMBER DA E GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT Mlth apvlicable interest based on inforwetion subwittad by the financial institution. 2. Inheritance Tax becowas delinquent nine wonths after the decedent's date of death. 3. A joint account is taxable even when the decedent's nave was added as a wetter of convenience. 4. Accounts (including those held between husband and wife) the decedent Dut in joint naves within one year prior to death are fully taxable. 5. Accounts establishetl jointly between husband antl wife wore than ono year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the inforwetion and cowputation in the notice are correct and deductions are not being claiwed, place an "X" in Block A of Part 1 of the "Taxpayer Response" section. Sign two copies and subwit thew with a check for the awount of tax to the register of wills of the county indicated. The PA Dopartwent of Revenue will issue an official assesswent CFo rw REV-1548 IX) upon receipt of the return frow the register of wills. 2. 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 estate's representative, place an "X" in Block B of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the register of wills of the county indicated. 3. BLOCK C - If the notice inf orwation is incorrect and/or deductions are being claiwed, check Block C and cowDlete Parts 2 and 3 according to the instructions below. Sion two copies and subwit thew with your check for the awount of tax payable to the register of wills of the county indicated. The PA Dopartwent of Revenue will issue an official assesswent CFo rw REV-1548 IX) upon receipt of the return frow the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the wanner existing at date of death. NOTE: For a decedent who died of ter l2/12/82, accounts the decadent out in joint naves within one year of death era fully taxable. However, there is an exclusion not to exceed 13,000 per transferee, regardless of the value of the account or the nuwber of accounts held. If a double asterisk Cf.) aDPears before your first nave in the address portion of this notice, the 13,000 exclusion was deducted frow 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. Tha percentage of the account that is taxable to each survivor is deterwined as follows: A. The Dercontage taxable of joint assets established wore than one year Drior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BY 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Exawplo: A joint asset registered in the hews of the decedent and two other parsons: 1 DIVIDED BY 3 CJDINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TO EACH SURVIVOR) B. The percentage taxable for assets created within one year of the decedent's death or accounts owned by the decedent but heltl in trust for another indivitlual(s) (trust bmef icia vies): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Exawple: Joint account registered in the nave of the decadent and two other persons and established within one year of tleath by the decedent. 1 DIVIDED BY 2 (SURY IVORS) _ .50 X 100 = 50 Dercent (TAXABLE FOR EACH SURVIVOR) 4. Tha awount subject to tax Cline 4) is deterwined by wultiplying the account balance (Lino 2) by the percent taxable (Line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The swount taxable (Line 6) is daterwinad by subtracting the debts and deductions (Line 5) frow the awount subject to tax (Line 4). 7. Enter the eppropriato tax rate (Line 7) as deterwined below. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3 percent 6 percent 15 percent 15 percent 01/01/95 to 06/30/00 0 percent 6 percent 15 percent 15 percent 07/01/00 to present 0 percent 4.5 percent ^ 12 percent 15 percent : he tax rate iwvosed on the net value of transfers frow a deceased child 21 years of ape or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent. The lineal class of heirs includes grandparents, parents, children and other 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 and their descendents, whether or not they have been adoptetl by others; adopted descendents and their descendants; snd step-descendants. "Siblings" are defined as individuals who have at least one parent in cowwon with the docedont, whether by blootl or adoption. The Collateral class of hairs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are deterwined as follows: A.. You are legal lv responsible for paywent, or the estate subject to adwinistration by a personal representative is insufficient to pay the deductible itews. B. You actually paid the debts after the death of the dacadant and can furnish proof of paywent. C. Debts being claiwed ^ust be itewizetl fully in Part i. If additional space is neetletl, use 8 1/2" x I1" sheet of paper. Proof of. paywent way be requested by the PA Depa rtwent of Revenue. PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE r1 BUREAU OF INDIYIDWL TAXES AND FILE N0. 21 ') J ~ d~l~ Po Box zeosol - -. ~,(4XPAYER RESPONSE ACN 11124451 FIARRISBURG PA 17128-0601 ~ - ,.r~CE DATE 04-08-2011 REY-1543~II_~FP tee-le? `L 1~ A CLERK ~~ CLH44Pr:~;;_:~,~dD CO, Pq RICHARD L DAMEY II 620 OLD OAK ROAD SEVERN MD 21144 EST. OF JOAN E DAMEY SSN 186-26-4616 DATE OF DEATH 03-24-2011 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS TD: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. MEMBERS 1ST FCU provided the Dapartaent with the infonation below, which has bean used in calcul atine the potential tax due. Records intlieat• that at the death of the above-naaad decadent, you ware a ioint owner/banaf iciarv of this account. If you feel the inforaetion is incorrect, please obtain written correction Prow the financial institution, attach a copy to this ion and return it to the above address. This account is taxablein accordance with the Inheritance Tax laws of the Coaaonwealth of Plnnsylvanle. Please call (717) 767-8327 with questions. - - - CDMPLETE PART 1 BELOW ^ SEE REVERSE SIDE FDR FILING AND PAYMENT INSTRUCTIONS Account No. 168079-11 Date 10-06-1998 To ensure proper credit to the account, two Established copies of this notice oust accoaparnl Account Balance 468.95 pay^ent to the Raaistar of Wills. Mak• chock payable to "Register of Wills, Agent". Percent Taxable Amount Subject to Tax Tax Rate Potential Tax Due PART CHECK ONE [ BLOCK ONLY . ~r-4~,~~,: y. ~ X 50.000 $ 234.48 X .045 S 10.55 NOTE: If tax vayaents era dada within three aonths of the decedent's date of death. deduct a 5 percent di seount on the tax due. Any Inhsritanca Tax due will becoae delinquent nine aonths after the date of death. above inforaation end tax due is correct. Reait payaent to the Raaistar of Wills with two copies of this notice to obtain a discount or avoid interest, or check box "A" and return this notice to the Raaistar of Wills and an official assessaent will be issued by the PA Departaent 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 estate reprasantative. C. ~ The above inf oraa ion is incorr ct and/or debts end deductions ware paid. PART ~2 and/or PART ~ below C l t oap e e . PART If indicating a different tax rata, please state relationship to decadent: TAX RE TURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Date Established 1 2. Account Balance 2 S 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 5. Debts and Deductions 5 6. Amount Taxable 6 ~ 7. Tax Rato 7 X 8. Tax Due 8 ~ PART DEBTS AND DEDUCTIONS CLAIMED ^3 DATE P AID PAYEE DESCRIPTION AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) i Undor penalties of periury, I declare that the facts I have reported above eracs~tarue, correct and complete to the beat of my knowlodge and belief. HOME C ~~ ) arti'Q~QQ ,'~ ~~ WORK ( ) S a ^e2VlI I { TA YER S NAT RE TELEPHONE NUMBER DAi'E GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information subeitted by the financial institution. 2. Inheritance Tax becoees delinquent nine months after the decedent's tlate of death. 3. A joint account is taxable even when the decedent's name was added as a wetter of convenience. 4. Accounts (including those held between husband and wife) the decedent put in joint naves within one near prior to death are fully taxable. 5. 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 others are ful lv taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X" in Block A of Part 1 of the "Taxpayer Response" section. Sign two copies and subnit thew with a check for the amount of tax to the register of wills of the county indicated. The PA Department of Revenue will issue an official assesswent (Forty REV-1548 IX) upon receipt of the return frow the register of wills. 2. 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 estate's representative, place an "X" in Block B of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the register of wills of the county indicated. 3. BLOCK C - If the notice information is incorrect and/or deductions era beino claimed, check Block C and complete Parts 2 and 3 according to the instructions below. Sign two copies and subwit them with your check for the amount of tax payable to the register of wills of the county intlieated. The PA Department of Revenue will issue an official assesswent (Form REV-1548 IX) upon receipt of the return from the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the wanner existing at date of death. NOTE: For a decedent who died of ter 12/12/82, accounts the decedent rut in joint neees within one rear of death are fully taxable. However, there is en exclusion not to exceed 13,000 per transferee, regardless of the value of the account or the nuwber of accounts held. If a double asterisk Css) appears before your first name in the atldress portion of this notice, the 13,000 exclusion was deducted frow 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. Tha oercentage of the account that is taxable to each survivor is data rwined as follows: A. Tha percentage taxable of joint assets established sore than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF NULTIPLIED BY 100 PERCENT TAXABLE JOINT OWNERS SURVIVING J07NT OWNERS Exawple: A joint asset ragi stared in the name of the decedent and two other persons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TO EACH SURVIVOR) B. The Dereenta0e taxable for assets created within one veer of the decedent's death or accounts owned by the decedent but hold in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BV TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Exawple: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. 1 OIV IDED BY 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The awount subject to tax (Line 4) is determined by ^ultiplyin9 the account balance (Line 2) by the percent taxable (Line 3). 5. Enter the total of the debts antl deductions listed in Part 3. 6. The amount taxable (Line 6) is date reined by subtracting the debts and deductions (Line 5) frow the awount subject to tax (Line 4). 7. Enter the appropriate tax rata (Line 7) as date rwined below. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3 percent 6 percent 15 percent 15 percent 01/01/95 to 06/30/00 0 portent 6 percent 15 percent 15 percent 07/O1/a0 to present 0 percent 4.5 percent ~ 12 percent 15 pe reent E:ne LiX rai• lmpOSeo on Lne nei value of iransrers from a peceasetl Chlltl L1 years of age or younger at death to or for the use of a natural parent, an adovtive parent or a stevparent of the child is 0 percent. Tha lineal class of heirs includes prandparentz, parents, children and other lineal descendents. "Children" includes natural children whether or not that' have bean adopted Dy ethers. edoptetl children and stop 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 star-descendants. "Sibl ings^ are defined as individuals who have at least one parent in cowmon with the decedent, whether by blood or adoption. The Collateral class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are date reined as follows: A. You are legally responsible for payment, or the estate subject to administration by a personal representative is insuff ieient to par Lhe deductible items. B. You actual3Y Daid the debts after the death of the decedent and can furnish proof of payment. C. Debts being claiwed roust be itemized fully in Part 3. If additional space is needed, use 8 1/2" x 11" sheet of paper. Proof of payment ^ey be requested by the PA Department of Revenue. PEC~~;~~~ ^~~~Cr OF RED^,,c!: ,w ,,;~;;~~, c r.~ ~.iu `'~ 1 Yom' vn f.' .yob. W. S:v- iiJ r ~`i .tee F . e ti~ . 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