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HomeMy WebLinkAbout05-09-11PENNSY~.V~It~IA INN~RITJItGE T INF~R:MATI~1~ fi~flTI~E surzr~au ~~ ~-~nzvr.nuA~ ~ax~~ . ~. ~~ Qf" ,ANA ~~ aQx zao~oi ~ `'?t'~PAXER RESP't~NSE weRRisauRC ~,~ ~ r~za-~~o; t' _; , _~. NAY'°1*+3 %X AK~+~ irr~-e:er FILE NCI, 21~" ~ -~1~~© ACN 1I121 15 BATE 04.01 - 2' ~ I 1 CLERK C ~FN~~ ' ~''`~ ~'rtl~T BEYE(~LY E B1~1TCH~=(lt~i? 3t?;~ CARVILLE: DiR MILLINGTON MD 21651 EST. OF ~~ENN' fl EVl~1NS SSA l~t1-18-18+~3~ DATE t~~ ~EAT~ 0~-C0-2D11 COUNTY CUMBERLANb REMIT PAYl4ENT AND PORHS T1: REGI5T'ER QF ~tTLLS 1 CQUTHt~USE S,Q~iARE CARI~ 1St.,E PA. 17©13 TYPE t~F ACC£~~JN1" ~] savrN~s c~t~c~rr~ [~ CRUST CERTZF. SCJYEREI~N SANK taravicl±>~ tt,s Fterrar#arsnt ~+xth the arrforavation trelau> s~Rich hays bean u~~d in c~~.cu:T.atir~p Lh~ potential tax due. itscards irsdcatcr tha# 8t tars dea#h at the above-rta~ed decadent. arpu wer-+[e a ja.n# owner/beneficiary of this aGtt~unfi. if arau feel tha infarnatiorf is incarr•ect, please obtain ,rr•itten carrectQn fross t'he financ#a2 insis#antia<n. attach a copy to this fQr`m and rsturn ifi to the above addrass. This account is ka;xatxls in accnrdartce xrith the in[ae~:itrancii Tax tarts of #F,a Ca~aavrrwassAtM of PennsyiYants. Plaasa call (72T) 787-327 +wth ctuestiatss. _ _..: CfIMA~LETE RAR"T 2 BELCi~` *' SEE REk~ERSE SIDE. FOR ~'~LING ANLt PAYMENT IHSTI~UCT~aN Account Na. a~?~(~34~3-~.~ 17ate Q~-~~#-~ 5-'~8 . Ta ensues prapar cree€it to tho account<, tw+a Estala3ished capaes of this notice must accr~apa-rnr Acc©unt Balance r3ayatant to thta i~egist>~r of kliv115. tlaktt ch~:Ck ~ 3 2,2I~ 36 . s payab2a to "`Fke~ster a# i+till.s, l4yent". Peresant Taxable ~( ~~}.400.0 Amount SuDjeet tg Tax ~ ~~Q ~~ ht~TER I€ tax gay~en~ks arra waYte within Lhr~e ~` ~ . + a~nihs of the clecedesrt s date of death. T2;X R1te ,,~' 1~ daduct. a ~ parc:sn# tizsrvtant on tha tax due. Potential Tax I}ua hn>I Intasrztatr~:e Tax e#us will bacaae tfglznq~eerzt ~ x.4 1 , ~~, . n2na aaat3ttt3 sftBr tha +~a#e of d4Fath. T . ~ T14XPAY~R l~~SPClNSE ~ 1 EAiL#~RE Tb RESA~flfiJU WILE RESULT~IN',AN d~'FICIAL TA _ S ~" A. (~ The above intarmyt~an ~ta~ .ax due is carr¢ct< L-`.~ Rumi.t payrr~ent to tt~a register at Mills, with twcr c.ppies r,f thus notice to ab#an ~~~~~ ~ 17h1 E a discount ar avoid :interest, or streak box "•A" ataci return this ncztice to the Register of Wilds anal an official as.r:essmerat wi.l.l Ge issued Gar the PA C1e~rmr•tanetxt of Revenue. $LC1CK 8. ~ The aGaws asset has kresn ar ~rk.l be rspartetl zrra:tf tax na:id with tfias f'er.nsylvarria Inheritancs Tex return --- t7NL Y to be filed Gy tFre ss#a~te reprssen#ative. G. ~ Ttre abarre infor~a xatr is incorrect anditar debts and deductions mere: paid. GAercrlata PATtT ~ andtor PART ~~ 6a3.aw. PAR'€ If indicating a different: tax rata, plaa~e state .~ ~ r•alatianship to decedent: ~,•~ ~ ~° ~' PA ~7EPARTHEN~ ~~ ft~~tENl1E , _•~ ~. TAX ~ETIiRN - C~IMPTATIC3N t~F TAX #~!~ J€~INT/TRt~~T A~~L~tlhlT`S ~ pAI} ~~ .:' #_,;,, ~:' 2. Account balance 2 ~ ~~.. ` t. . , , . 2 ... >;; ,~ ~ , .~ +N~:, .• 3. Percent Taxa:bl,e 3 ~. 3 .ts,, ;~, .~ ;~• E 4. Amnurat SutaW ect to T~sx ~. +`~' ,~ ~ ': i ."~, ~ 4 S. Debts and 3eductians 5 "K ~~ ~ ; 5 ~ ,.} 6. Amount TaxaGle 6 ~ ` ;~ 7. Tax. Rate 7 ~ ~ ?~ _~ , 8. Tax Due $ $ ~ .. ,. ,.: r PART I#EBTS AND t3Ei3UCTIDN3S CL.AIh~E'D l'".! DATE PAIR PAYEE DES~RIPTIC~N Aht~tUNT P~13 t!r?d r• penaltiex of p¢r3ury, deala_re that the fats L haYa t•rparted above ar+e true, correct and o plete to a best of my krro~,rl ge arrd belfef. NC7ME C 3 __ wt~~x c '-7 ( ~ ' T AK AYE SI URE TELEF'HflNE N~JMBE - I3A - ......_ ....................._ __..,..w_m....._._~,..~.....~_",~...,~.~...~,..._.M..~. rursit~ +.~nzer on L1ns 5 of Tax Computation) fi GENERAL IrtFORM'ATIaN !. -=A;.LURE T~ t2ESPCJND t+IILL RESULT IN At9 tIFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial anstitutian. 2. Inheritance Tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even when the decedent's name was added as a matter of convenience. 4. Accounts Ci.ncluding Chase tse;ld between husband and wife) the decedent put in .joint names within. one year prior to death are fully taxable. 5. Accounts established faintly between husband and wife more Phan one year prior to deatta are oat taxable: 6. Accounts held by a decedent "in trust for" another or others ar-e fully taxable. REPORTING INSTRUCTIONS - PART i - TAXPAYER RESPONSE i. BLOCK A - If the i.n#nrmation and CaplPUtation in the notice are correct and deductions are not beanEE claimed, place an "X" in Block A of Part I of the ''Taxpayer Response" section. Sign two copies and submit them with a check far the amount of tax to the register of wills of the county indicated. The PA Departmenfi of Revenue will issue an c,ffacial assessment CFor~p REY-2548 EX) upon receipt of the return from the register of wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and #ax paid with the Pennsylvania Inheritance Tax Return filed by the estate's representative, place an "X" in Black B of Part i of the "Taxpayer Response" section. Sign one copy and return to the register of wins of the county indicated. 3. BLACK G - I:f the natice information is incorrect andlor deductions are being claimed., cfieck Block C and cap:plate Partx 2 and 3 according to the instructions below. Sian two copies and submit them with your check. for the amount of tax payable to the ragas#er of wills of the county indicated. The PA Department of Revenue will issue an offic%ai assessa-ent tForm REV-1548 EX) upon receipt. of the return from the register of wills. TAX RETURt+i - PART 2 - TAX CgMPUTATI{3N LINE 2. Enter the date the account originally was established or titled an the manner existing at date of d-each. NOTE: For a decedent who died after i2l12l82, accounts the decedent put in joint names wtftin one year of death are fully taxable. However, there as an exclusion not to exceed S3,tiA0 per transferee, rel7ardless of the value- of the account or the number of accounts held. If a double asterisk t~~) appears before your first name in the address portion of this natice, the S3,UQ0 exclusion was deducted from the account balance as reported by the financial anstitutaon. 2. Enter the total balance of the account including interest accrued to the date of death. 3. The percentage of the account that is taxable to each sureivor is determined as follows: A. The percentage taxable of joint assets established more than one year prior to the decedent's death: 1 flIYIDED BY TCtTAL NUMBER OF DI'Y1DE:D BY Tt?TAL. NUMBER DF MtJLTIPLIEU BY lUt} w PERCENT TAXABLE JOINT' OWNERS SURVIVING JOI#T OY~#tERS Exaptple: A joint asset registered in the name of the d~c~dsnt and two ofiher persons.:» i DIVIDED BY 3 tJDINT C#~iNER5) t)IVIDEA BY 2 CSURYIVtIRS) = .167 X iQ0 - 16.7 percent tTAXA9t!_ TU EAt"M SURVIV4Ft} B. The percentage taxable #or assets created within one year of the decedent"s death ar accounts owned by the decedent but held in trust for another individualts) (trust beneficiaries): 2 DIVIDED BY TOTAL NUMBER OF SURVi:YING JOINT MULT`I:PLIE:D BY IOC( = PERCENT TAXABLE OMtNERS OR TRUST BENEFIG:IARIES ExerpPle: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent.. i DIVIDED BY 2 tSURYIVORS) - .5Q X 100 - 5t1 percent tTAXABLE:t-OR EACH SURVIVOR} 4. The aataunt subject to tax LLine 4) is determined by multiplying the account balance :CLine 2) by the percent #axatale CLine 3). 5. Enter the tat al of the debts and deductions listed in Part 3, 6. The amount taxable tl.ine b) is determined by subtracting the debts and deductions CLine 5) frost the amount subject to tax Ck.ne 4). 7. Enter the appropriate tax rate CLine 7> as determined below. Date of Death Spouse Lineal Sibling Collateral 07/D1f94 to 12/31/94 3 percent 6 percent l5 Percent 1.5 percent O1/D1f95 to D6/3D/DO 0 percent. 6 percent 15 percent 15 percent. D7/D1/00 to present 'r ~...- a ...... D percent 4.5 paf'cant * 12 percent I5 percent - i„c 4.~A ~ nee 1i1,V~7?eu ur, i.I1B nee Value ar Transrers Trop( a tleCe:a.sect Gn~.ld 21 years of age ar yOUnger at death to or for tfie use of a natural parent, an adoptive parent or a stepparent of the child is q percent. The lineal class of heirs includes grandparents, parents, children and other lineal deseencienis. ''Ghildren" includes natural children whether or not they have green adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether ar oat they have been adapted by others; adapted descendents and their descendants; and step-descendants. "Sib2angs" are defined as individuals who .have. at least one parent in common with the decedent, whether by blood or adoption. The Go l2ateral class of he-its includes al.l ether benefaeiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS I~LAIMED Allowable debts and deductions are determined as follawS: A. You are legally respansable 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 the death of the decadent and r.an furnish nroaf of payment. C. Debts being claimed :Host be itemized fully in Part 3. If additional space is needed, use 8 112" x II" sheet of Raper. Proa# of paymen# may be requested by the PA Department of Revenue. TAXPAYER ~SSSSTANCE IF 'Yt~~t ;NEED • F.URTH'ER INF~iRMAT;7flN OR,= ASS'~STANCE, CONTACT •A NY REGISTER QF ' WL~.S; _••~~, PA DE~'ARThtENT OF RE.UENUE DISTRICT 'OFFI'CE ClR THE BUREAU-:;QE I NDIY~D~UAL ~',AX~S: SAT 7,~~3 .78?`-8327. SERVICES _F OR TAXPAYERS WiTN SPEC~I~L-`=H!EA32I'NG ANDtOR• SPEt~~C~`NG ...NEEDS Q~~~ 1 ~= 8 p it ='~~ 7 ~`~ f~2 t] . ~., . ~. ~;,; nstine na ~l e r TELEPHONE (717) 846-8811 r FAx (717) 852-8915 ATTORNEYS /~T LAW www.anstinesparler,com 1 17 EAST MARKET STREET YORK, PA 17401 May 5, 2011 Ms. Glenda Farmer Strasbaugh Register of Wills Cumberland Courthouse 1 Courthouse Square Room 102 Carlisle, PA 17013 RE: Glenn C. Evans Estate File No. 21-11-0298 c- ~ .; -. ~ ~~-, ..._. ~ - ..z~ .,.~.. _ i ~ ,--j -. .i .. _.h J ~1',A I...~ _. ~ ~ ~" c ~l ~ rr'.e ~ _'^.. i '1 .~ `~ 4" ~'~~ ~ 7 .. . , Dear Ms. Strasbaugh: Enclosed please find three Pennsylvania Inheritance Tax Information Notice and Taxpayer Response to be filed with your office. Would you please time-stamp the third copy and return the same to our office in the enclosed self-addressed stamped envelope. If you have any questions, please do not hesitate to contact me. Very truly yours, c , ~~ ~ Teri A, Graham Estate Paralegal Enclosures WILLIAM B. ANSTINE, ,JR. • ,JOHN R. ELLIOTT * • ANDREW B. BROWN * • ~'ASON A. UREY KENNETH ~, $PARLER, Of Counsel • W. BURG ANSTINE (~ 9 ~ 0-199 ~ *Also Admitted in Maryland _~r I ~'~- `~ c: . ~ ~ ~, ~> CL ® C:; N .- ~' ~- c~> ' '*',~, r- ~ . - ~~ 0 "v 4 ,' in o ~$ ~:~ L ~ ~ ~ ~ cn o a L N ~ ~ M ~ ~ U ~ r ~ ~ ~ y~ a~ ~~a; C;cr .n ~LCn 0 C~ N C ~ rr~,, ~.J U U''~11 r ~ V Q w Z ~' ~ Q tv ~~ r~ v J ~)( ~~~~ _ ~!: ~,J~l ,~~,'~tt, '~Yt : ~; ~Q ,. J -; ~~~_,~- `, ' ~ _i; ~ U~~~u S~{ ~~ ~t ;;. ri ~rf ~^p {.t ~~, .,~.