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HomeMy WebLinkAbout03-0284COHNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAl TAXES DEPT. Z80601 HARRISBURG, PA 17128-0601 REV-Nq$ EX INFORMATION NOTICE AND TAXPAYER RESPONSE ACN 05115415 ])ATE 05-28-2005 CAROL P BONGART 76 OLD FEDERAL RD CAMP HILL PA 17011 TYPE OF ACCOUNT EST. OF MIRIAM D RANCE I---I SAVINGS S.S. NO. 189-Z6-351Z I~-ICHECKING DATE OF DEATH 0Z-06-Z003 r--]TRUST COUNTY CUHBERLAND ~-~CERTZF. REHZT PAYMENT AND FORHS TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 FNB BANK has provided tho Deportment with the information listed beloe uhich has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you wore a joint owner/beneficiary of this account. If you feel this information Es 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 tho /nharitanca Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELO~I # # # SEE REVERSE SZ])E FOR FILING AN]) PAYMENT INSTRUCTIONS Account No. 0077-73846 Date 02-01-1985 Estebl/shed Account Balance Z, 896. OZ Percent Taxable X 50.000 Amount Subject to Tax [, 448.0 [ Tax Rate X · 045 Potent/al Tax Due 65.16 To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to the Rog[star of Mills. Hake check payable to: "Register of Niils) Agent". NOTE: If tax payments are made within three ($) months of the decedent's date of death, you may deduct a 5Z discount of tho tax duo. Any inheritance tax due will become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A. [] The above information and tax due is correct. 1. You may choose to remit payment to the Rag[star of Mills 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  CHECK -~ #i11; and an officiat assessment will ba issued by the PA Department of Revenue. ONE BLOCK B. [] Tho above asset has been or will be reported and tax paid with the Pennsylvania /nheritanco Tax return ONLY to be filed by the decedent's representative. C. [] The above information is incorrect and/or debts and deductions were paid by you. You must complete PART [] and/or PART [] below. 2. Account Balance $. Percent Taxable ~. Amount Subject to Tax S. Debts and Dmductlons 6. Amount Taxable 7. Tax Rate 8. Tax Due 7 A PART DATE PAID ])EBTS AND DEDUCTIONS CLAIME]) PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) Under penalties of perjury, Z declare that the facts ! have reported above ere true, correct and complete to the best of m, kno.ledge and belief. HOME (7/x7) 7~/ -4~g~ ~ TAXPAYER SIGNATURE ~ TELEPHONE NUH~ER DATE GENERAL INFORHATION 1. FAILURE TO RESPOND HILL RESULT IN AN OFFICIAL TAX ASSESSHENT with applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the dscedent's dote of death. 3. A joint account is taxable even though tho decedant's name was added as a matter of convenience. q. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "ln trust for" another or others are 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 I of the "Taxpayer Response" section. Sign two copies and submit thee with your check for the amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-15q8 EX) upon receipt of the return from tho Register of Wills. 2. BLOCK B - If tho asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the dscedsnt'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 ZBg6nl, Harrisburg, PA l?lZB-0601 in the enveX ope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed) check block "C" and complete Parts Z 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 Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-15~8 EX) upon receipt of tho return from the Register of Wills. TAX RETURN - PART 2 - TAX CONPUTATION LINE I. Enter tho date tho account originally was established or titled in tho manner existing mt date of death. NOTE: For a decedent dying after IZ/1Z/B2: Accounts which tho decedent put in joint names within one ([) year of death ars taxabIe fully as transfers. However) there is an exclusion not to exceed $3)000 per transferee regardless of the value of the account or tho number of accounts held. If a double asterisk (xx) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted from the account baIanca as reported by the financial institution. Z. Enter the total balance of the account including interest accrued to the date of death. Tho 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 decedent's death: I DIVIDED BY TOTAL NUNBER OF DIVIDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decadent end two other persons. I DZVTDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.77. (TAXABLE FOR EACH SURVIVOR) B. Tho percent taxable for assets created within cna year of tho dacedant's death or accounts owned by the decadent but hold in trust for another individual(s) (trust beneficiaries): [ DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT X ZOO = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: 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 Z (SURVIVORS) = .50 X ZOO = 507. (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line q) is determined by muItiplyJng the account balance (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 5) from the amount subject to tax (line ~). 7. Enter the appropriate tax rate (line 7) as determined below. Date of Death Spouse Lineal I Sibling I Collateral 07/01/9q to 12/$1/9q 01/01/95 to 06/30/00 OX 6X 07/01/00 to present OX q.SX~ 12Z wThe tax rate imposed on the nat va[ua of transfers from a deceased child twenty-one years of ago or younger at death to or for tho use of a natural parent, an adoptive parent, or a stepparent of the chi[d 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 descendants'" includes all children of tho natural parents and their descendants) whether or not they have been adopted by others) adopted descendents and their descendants and step-descendants. "Siblings" ara defined as individuals who have at 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 DEDUCT[ONS CLA[MED Allowable debts and deductions are determined as follo~s: A. You legally are responsible ~or payment) or the es~te subject to admin[stration by a personal representative is insufficient to pay the deductible items. B. You actually pa~d the debts after death of the decedent and can ~rnJsh proo~ o~ payment. C. Debts being claimed must be ~temized fully in Part 5. [f additional space is needed, use plain paper 8 1/2" x 11". Proof of payment may be requested by the PA Department of Revenue. Ms. Carol Bongart 76 Old Federal Rd. Camp Hill, PA 17011-2047 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 002372 BONGART CAROL P 76 OLD FEDERAL ROAD CAMP HILL,, PA 17011 ........ fold ESTATE INFORMATION: SSN: 189-26-3512 FILE NUMBER: 21 03-0284 DECEDENT NAME: RANCE MIRIAM D DATE OF PAYMENT: 04/01/2003 POSTMARK DATE: 03/31/2003 COUNTY: CUMBERLAND DATE OF DEATH: 02/06/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03113415 $61.90 REMARKS: CAROL P BONGART TOTAL AMOUNT PAID' $61.90 SEAL CHECK# 773 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS I /- BUREAU OF TNDZVZDUAL TAXES INHERITANCE TAX DXVTS/ON DEPT. 2806nl HARRTSBURG, PA 17128-0601 CONHONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTXCE OF XNHERXTANCE TAX APPRAXSEHENT. ALLO#ANCE OR DXSALLOHANCE OF DEDUCTXONS, AND ASSESSHENT OF TAX ON JOXNTL¥ HELD OR TRUST ASSETS Recorded Office of Re~_~-,~r ~:~ Wiils CAROL p BONGART'Q3 APR 28 P3:07 76 OLD FEDERAL RD CAMP HILL P~!_~O~ 1 .::: C~.~mberian~ '~0., PA REV-16,~8 EX AFP DATE 0q-28-2005 ESTATE OF RANCE MIRIAM DATE OF DEATH 02-06-2005 FILE NUMBER 11 05-028q COUNTY CUMBERLAND SSN/DC 189-26-5512 ACN 05115~15 Amoun~ Remi~ed MAKE CHECK PAYABLE AND REHIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THXS LXNE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 0~-28-2005 ESTATE OF RANCE MIRIAM D DATE OF DEATH 02-06-2005 COUNTY CUMBERLAND FILE NO. Z10$-OZ8R S.S/D.C. NO. 189-26-5512 ACN 05115~15 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED dOXNT OR TRUST ASSET XNFORMATZON FINANCIAL INSTITUTION: FNB BANK ACCOUNT NO. 0077-758q6 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 02-01-1985 Account Balance Percent Taxable X 0.500 Amount Subject to Tax 1,R~8.01 Debts and Deductions .00 Taxable Amount 1,~8.01 Tax Rate X .q5 Tax Due 65.16 TAX CRED'rTS: 2,896.02 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 05-$1-2005 RECEIPT NUMBER CD002572 DISCOUNT (+) INTEREST/PEN PAID (-) 5.26 AMOUNT PAID 61.90 TOTAL TAX CREDIT I I BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' ( CR}, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) 65.16 .00 .O0 .O0 PURPOSE OF NOTICE; To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Section 9140). PAYHENT: REFUND (CR}: OBJECTIONS: ADH/N- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, amy 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 Z3 Revenue District Offices or by calling the special Z4-haur answering service far forms ordering: 1-800-36Z-ZOSO; services for taxpayers with special hearing and or speaking needs: Z-80D-4~7-30ZO (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 (60) days of receipt of this Notice by: --written protest to the PA Oapart~ant of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 171ZS-lOZi, 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 ]n writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. Z80601, Harrisburg, PA 17128-060! Phone (717) 787-6505. Sam 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 (3) calendar months after the dacedant's death, a five percent discount of the tax paid is allowed. The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, [996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the s-ama manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day free the date of death, to the date of payment. Taxes which became deIinquent before January 1, 198Z 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, 198Z will bear interest at a rate which wil! vary fram calendar year to calendar year with that rate announced by the PA geparMent of Revenue. The applicable interest rates for 198Z through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20Z .000548 1987 9Z .000247 1999 7Z .OOOi92 1983 16Z .000438 1988-1991 X1Z .000301 ZOO0 8Z .000219 1984 11Z .000301 199Z 9Z .000Z47 ZOO1 9Z .000247 1985 13Z .000356 1993-1994 7Z .000192 200Z 6Z .000164 1986 IOZ .000274 1995-1998 92 .000247 ZOO3 5Z .000137 --Interest is calculated as follows: ZNTEREST= BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELZNQUENT X DAZLY ZNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (IS) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.