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HomeMy WebLinkAbout03-0277COHHONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF ZNDIVIDUAL TAXES DEPT. 280601 HARRISBURg, PA 17128-0601 EUGENE D PENTZ 207 RAINBON DR JOHNSTONN REV-1543 EX AFP (09-00) ZNFORHATZON NOTICE AND TAXPAYER RESPONSE FILE NO. PA 15904-2255 ACN 03109338 DATE 05-17-2005 TYPE OF ACCOUNT EST. OF ANNA V PENTZ [] SAVINGS S.S. NO. 200-05-5589 [] CHECKING DATE OF DEATH 01-04-200:$ [] TRUST COUNTY CUMBERLAND [] CERT'rF. REMIT PAYHENT AND FORHS TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 FIRST NATIONAL BANK OF PA has provided the Department with the information listed below ahich has been used in calculating the potential tax due. Their records indicate that at tho death of the above decedent, you were a joint oener/benaficiary of this account. Zf you feel this information is incorrect, please obtain written correction from tho 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 of Pennsylvania. Questions may be answered by calling [717) 787-B327_ COHPLETE PART ! DELON x # # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 100161781 Date 07-19-1999 Established Account Balance 1,875.88 Percent Taxable X 50.000 Amount Subject to Tax 957.94 Tax Rate X .045 Potential Tax Duo 42.21 To insure proper credit to your account, two (2) copies of this notice must accompany your payment to the Register of Mills. Hake check payable to: "Register of Nills, Agent". NOTE: If tax payments are made within three (5) months of the dacedant's date of death, you may deduct a SZ discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the data of death. PART TAXPAYER RESPONSE CHECK ONE BLOCK ONLY PART TAX LINE A.N The above information and tax due is correct. L~ 1. You nay choose to remit payment to the Register of Hills with ted copies of this notice to obtain e discount or avoid interest, or you may check box "A" and return this notice to the Register of #ills and an official assessment will be issued by the PA Department of Revenue. B. r~JThe above asset has been or will ba reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent's representative. ~]The above information is incorrect and/or debts and deductions were paid by C. you. You must complete PART []and/or PART [] below. Zf you indicate a different tax rate, please state your relationship to decedent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Date Established 1 2. Account Balance 2 3. Percent Taxable $ X ~. Amount Subject to Tax 4 5. Debts and Deductions 5 - 6. Amount Taxable 6 7. Tax Rate 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AHOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) Under ponaltios~_~f perjury; I declare that the facts I have reported above are true; correct and coeple~,~ to the ?~'l:y~. ay kno, ledg. and bol/ef. HOHE (~ F )~ K - ~J ~ ~ ~ O. ~~ WORK ( ) ' TAXPAYER SIGNATURE TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FA/LURE TO RESPOND #/LL RESULT /N AN OFF/C/AL TAX ASSESSMENT with applicabls interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decadsnt's date of death. $. A joint account is taxable even though the decedant'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 fulZy taxabZe 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 others ars taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions ara not being claimed, place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit thee eith your check for the amount of tax to tho Register of Hills of the county indicated. The PA Department of Revenue mill issue an official assessment (Form REV-1548 EX) upon receipt of ihs return from the Register of Hills. Z. BLOCK S - 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 decedsnt's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 171Z8-0601 in the envelope provided. S. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts 2 and according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register of Mills of the county indicated. The PA Department of Revenue mill issue an official assessment (Fore REV-154& EX) upon receipt of 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 12/12/82: Accounts ehich the decedent put in joint names within one (I) year of death ara 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. If a double asterisk (se) appears before your first name in the address portion of this notice, the $5,000 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. 5. 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 decadent's death: I DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X lO0 = PERCENT TAXABLE JOINT OMNERS SURVIVING JOINT ONNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY g (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within one year of the decadent's death or accounts Darted by the decadent but held in trust for another individual(s) (trust beneficiaries): I DIVIDED 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 end 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 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 amount taxable (line 6) is determined by subtracting the debts and deductions (line S) from the amount subject to tax (line 7. Enter the appropriate tax rate (line 7) as determined below. Da~o of Doeth Spouse I Lineal I Siblin= Collo~oral 07/01/9q ~o 12/$1/9q 01/01/95 ~o 06/$0/00 OX 6Z 07/01/00 ~o proson~ OX xThs tax rate /epossd on the nat value of transfers from a deceased chlld twenty-one years of age or younger et 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 step children. "Lineal descendents" includes all children of the natural parents and their descendants, ehethar or not they have been adopted by others, adopted descendents and their descendants and stap-descendants. "Siblings" are defined as individuals mhd have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of hairs incZudas all other beneficiaries. CLAIMED DEDUCTIONS PART $ - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as folloms: A. You legally are 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 5. If additional space is needed, use plain paper 8 l/Z" x 11". Proof of payment may be requested by the PA Department of Revenue. Eugene D. Pentz 207 Rainbow Dr. Johnstown, PA 15904 , 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 002357 PENTZ EUGENE D 207 RAINBOW DRIVE JOHNSTOWN, PA 15904-2253 fold ESTATE INFORMATION: SSN: 200-05-5389 FILE NUMBER: 2103-0277 DECEDENT NAME: PENTZ ANNA V DATE OF PAYMENT: 03/28/2003 POSTMARK DATE: 03/26/2003 COUNTY: CUMBERLAND DATE OF DEATH: 01/04/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03109338 $42.21 TOTAL AMOUNT PAID: $42.21 REMARKS: EUGENE D PENTZ SEAL CHECK# 533 INITIALS: AC RECEIVED BY' DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF IND[V[DUAL TAXES INHERITANCE TAX DIVISION DEPT. 28660! HARRISBURG, PA 17128-0601 EUGENE D PENTZ 207 RAINBOW DR JOHNSTOWN COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAXSEHENT. ALLOHANCE OR DXSALLOHANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS _.COUNTY '03 JUH 20 /tll :3~SN/DC ACN PA 159 I~i,g2253 , DATE 06-23-2003 ESTATE OF PENTZ DATE OF DEATH 01-04-2003 FXLE NUHBER 21 03-0277 CUHBERLAND 200-05-5389 03109338 Amount Remitted REV-l~48 EX AFP (01-05) ANNA V MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~>' RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP C01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-23-2003 ESTATE OF PENTZ ANNA V DATE OF DEATH 01-04-2003 COUNTY CUMBERLAND FILE NO. 21 03-0277 S.S/D.C. NO. 200-05-5389 ACN 03109358 TAX RETURN NAS: CX} ACCEPTED AS FILED C } CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: FIRST NATIONAL BANK OF PA ACCOUNT NO. 100161781 TYPE OF ACCOUNT: C ) SAVINGS C ) CHECKING ( ) TRUST C~ TIME CERTIFICATE DATE ESTABLISHED 07-19-1999 Account Balance 1,875.88 Percent Taxable X 0.500 Amount Subject to Tax 937.94 Debts and Deductions .00 Taxable Amount 937.94 Tax Rate X .45 Tax Due 42.21 TAX CREDXTS: 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 (-) AMOUNT PAID 03-26-2003 CD002357 2.11 42.21 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE TF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATTON OF ADDTTTONAL TNTEREST. . C TF TOTAL DUE TS LESS THAN ,1, NO PAYHENT TS REQUTRED. TF TOTAL DUE TS REFLECTED AS A "CREDTT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS FORH FOR TNSTRUCTTONS. ~ 44.32 2.11CR .00 2.11CE PURPOSE OF NOTICE= To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (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. -- Hake check or money order payable to= REGISTER OF NILLS, AGENT. REFUND CCR)= OBJECTIONS= ADMIN- ISTRATIVE CORRECTIONS= DISCOUNT= PENALTY= INTEREST= 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" (REV-1SISI. Applications are available at the Office of the Register of Wills, any of the 25 Revenue District Offices or by calling the special 24-hour answering service for forms ordering= 1-800-$&2-2050; services for taxpayers with special hearing and or speaking needs= 1-800-447-$020 (TT only). Any party in /nterest not sat/sf/ed with the appra/sement, allowance, or d/sallowance of deductions or assessment of tax C/ncludtng discount or interest) as shown on th/s Not/ce may object w/th/n s/xty C60) days of rece/pt of this Not/ce by= --wr/tten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter de/era/ned at the audit of the account of the personal representer/ye, OR --appeal to the Orphans' Court Factual errors d/scovered on th/s assessment should be addressed in wr/t/ng to= PA Department of Revenue, Bureau of Individual Taxes, ATTN= Post Assessment Rev/mw Un/t, DEPT. 280601, Harrisburg, PA 17128-0601 Phone C717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Res/dent Decedent" (REV-IS01) for an explanation of admin/strat/vely correctable errors. If any tax due is paid w/th/n three ($) calendar months after the decedent's death, a f/ve percent CSX) d/scount of the tax pa/d /s allowed. The 15X tax amnesty non-part/c/pat/on penalty /s computed on the total of the tax and /nterest assessed, and not pa/d before Januar~ 18, 1996, the first day after the end of the tax amnesty period. Th/s non-partic/patton penalty is appealable /n the same manner and /n the the same time period as you would appeal the tax and /nterest that has been assessed as ind/cated on th/s not/ce. Interest /s charged beg/nn/ng w/th f/rs/ day of del/nquencY, or n/ne (9) months and one (1) 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 C&X) percent per annum calculated at a da/ly rate of .000164. Al! taxes which became delinquent on or after Januar~ 1, 1982 w/l! bear interest at a rate wh/ch wi1! vary from calendar year to calendar year w/th that rate announced by the PA Department of Revenue. The appl/cable interest rates for 1982 through 2003 are= Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20X .000548 1987 9~ .000247 1999 7~ .000192 1983 I&X .000458 1988-1991 11~ .000301 2000 8X .000219 1984 11~ .000301 1992 9~ .000247 2001 9X .000247 1985 15X .000356 1995-1994 7~ .000192 2002 6X .0001&4 2003 5X .000137 1986 10~ .000274 1995-1998 9X .000247 --Interest is calculated as follows= /NTI~REST = BALANCE OF TAX UNPAXD X NUI~BER OF DAYS DELXNI~UENT X DAXLY XNTERBST FACTOR --Any Not/ce issued after the tax becomes delinquent w/il 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 Not/ce, addtt/onal /nterest must be calculated. BUREAU OF TNDZVZDUAL TAXES TNHERTTAHCE TAX DTVZSTON DEPT. 280601 HARRTSDURG, PA 171Z&-0601 CAROL A TRABOLD 1103 GUNSTOCK LN HECHANICSBURG CONNONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRA/SEHENT. ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-15~i8 EX AFP C01-05) PA 17050'~,,2009 DATE 11-05-2005 ESTATE OF PENTZ DATE OF DEATH 01-0~-Z005 FILE NUHBER 21 05-0277 . .C~UNTY CUNBERLAND · -'SSN/DC 200-05-5589 ACN 05106256 Amoun~ Rem/~ed ANNA HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-Z548 EX AFP NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 11-05-2005 ESTATE OF PENTZ ANNA V DATE OF DEATH 01-0~-2005 COUNTY CUHBERLAND FILE HO. 21 03-0277 S.S/D.C. NO. 200-05-5589 ACN 03106256 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORNATION FINANCIAL INSTITUTION: ALLFIRST BANK ACCOUNT NO. 006~115~6 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 0~-22-1999 Account Balance 1,786.71 Percent Taxable X 0.500 Amount Subject to Tax 893.36 Debts and Deductions - 1,786.71 Taxable Amount .00 Tax Rate X .15 Tax Due .00 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYHENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYHENT RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID (-) ANOUNT PAID ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ~S LESS THAN $1, NO PAYNENT ZS REQUIRED. ZF TOTAL DUE 1S REFLECTED AS A "CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. ) TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 i PURPOSE OF NOTICE= To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice end submit with your payment to the Register of NJlls printed on the reverse side. -- Make check or money order payable to: REGISTER OF NILLS, AGENT. REFUND OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: iNTEREST: A refund of a tax credit, mhJch was nat 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 Nills, any of the 25 Revenue District Offices or by calling the special Z4-hour answering service for forms ordering: 1-800-561-Z050; services for taxpayers eith special hearing and or speaking needs: 1-800-447-3010 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallomanca of deductions or assessment of tax (including discount or interest) as shown on this Notice may object mithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 181021, Harrisburg, PA 171Z8-1011, OR --almcting 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 Reviem Unit, DEPT. 180601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. 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 sams time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning uith first day of delinquency, or nine (9) months and one CZ) day from the data of death, to the date of payment. Taxes mhich became delinquent before January I, 1981 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates for I981 through ZOOS are: Interest Daily Interest Daily Interest OaiZy Yea._...r Rate Factor Year Rate Factor Year Rate Factor 198Z 201 .000548 1987 91 .0002~7 1999 7X .00019Z 1985 161 .000458 1988-1991 11Z .000501 ZOO0 81 .000219 1984 111 .000301 1991 91 .000247 2001 91 .000147 1985 132 .000356 1993-1994 7Z .000192 2002 6Z .000164 1986 lOX .000274 1995-1998 9Z .000247 ZO0~ 52 .0001~7 --Interest is caXcuXatad as foXlows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY 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. Xf payment is made after the interest computation date shown on the Notice, additional interest must bm calculated.