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HomeMy WebLinkAbout03-0292COHNONHEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT, Z80601 HARR/SBURG, PA 171Z8-0601 REV-I~$ EX AFP /7 ZNFORHATZON NOTICE AND TAXPAYER RESPONSE HENRY E MILSTEAD 210 CONODOQUINET AVE CAMP HILL PA !7011 FILE NO. ~a"~llE~:~lrip~ ACN 03111018 DATE 05-20-2005 TYPE OF ACCOUNT EST. OF THOMAS J ECONOMAS []SAVINGS S.S. NO. 579-10-ff156 [] CHECKING DATE OF DEATH 1Z-Z6-ZOOZ [] TRUST COUNTY CUMBERLAND [] CERTIF. REHIT PAYHENT AND FORHS TO: REGISTER OF MILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 HEHBERS 1ST FCU has provided the Department aith the information listed beloa Hhich has been used in calculating the patential tax due. Their records indicate that at the death of the above decedent, you Here a joint cHrist/beneficiary of this account, if you faa1 this information is incorrect, please obtain Hrittan correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance Hith tho Inheritance Tax LaHs of the Coamonaaalth of Pennsylvania. Questions may be ansHared by calling (717) 787-8327. COMPLETE PART !BELON # # ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 180590-00 Date 1Z-15-1998 Established Account Balance 6 OFF. 6 0 Percent Taxable X 16. 667 Amount Subject to Tax 100.77 Tax Rate X .0ff5 Potential Tax Due ff. 55 To insure proper credit to your account, too (2) copies of this notice must accompany your payment to the Register of Hills. Hake check payable to: "Register of Hills, Agent". NOTE: If tax payments are made Hithin three (3) months of the decedent's data of death, you may deduct a SZ discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A. ~.hm above information and tax due is correct. You may choose to remit payment to the Register of Hills Hith tho 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 E CHECK ~ Hills and an official assessment Hill be issued by the PA Department of Revenue. ONE * BLOCK B. [] The above asset has been or Hill be reported and tax paid Hith the Pennsylvania Inheritance Tax return ONLY to be filed by the dacedent's representative. C. [] The above information is incorrect and/or debts and deductions Here paid by you. You must complete PART [] and/or PART [] be[oN. TAX RETUR. - CO.PUTATIO. OF TAX O. UOI.T/TRUST ACCOU.TS PART DAlE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) $ Under penalties of perjury, I declare that the facts ! have reported above are true, correct and j,o_~e_~, to th. best of my kn~)eledg, and belief. HOME TAXPA~R TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FA/LURE TO RESPOND NZLL RESULT /N AN OFF/C/AL TAX ASSESSMENT .ith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the dmcedent's date of death. $. A joint account is taxable even though the decedent's name was added as a matter of convenience. ~. Accounts (including those held between husband and wife) ehich the decedent put in joint names within one year prior to death are fully taxable as transfers. S. Accounts established jointly betaeen husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fuIIy. REPORTTN$ INSTRUCTIONS - PART I - 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 I of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-15~8 EX) upon receipt of the return from the Register of Hills. Z. BLOCK B - If the asset specified on this notice has been or oil1 be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent'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 Z80601, Harrisburg, PA 171Z8-060I in the envelope provided. 5. 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 Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-15~B 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 estabZished or titled in the manner existing at date of death. NOTE: For a decedent dying after 1Z/II/BI: Accounts which the decedent put in joint names eithin one (1) year of death are 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 (wx) 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. 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 decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUHBER OF X 100 = PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT DNNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 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 aithin one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUHBER OF SURVIVZNC JOINT X lO0 = PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decadent and tee other persons and established within one year of death by the decedent. 1 DIVIDED BY Z (SURVIVORS) = .SD X 100 = SOX (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line ~) 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 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 belae. Date of Death Spouse Lineal Sibling Cellarers! 07/01/9fi to 12/$1/9~ 01/01/95 to 06/50/00 OX 6Z 07/01/00 to present OZ 4.SX~ 12Z mThe tax rate imposed on the net value of transfers from a deceased child taenty-one years of age or younger at death to or for the uss of a natural parent, an adoptive parent, or a stepparent 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 al1 children of the natural parents and their descendents, ahether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" ars 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. CLAIHED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIMED Allocable debts and deductions ars determined as folloas: A. You legalIy arm rm~onsJble for payment, or the estate subject to administration by a personal representative [s [nsuffJcJent to pay the deductible items. B. You actually paid ~e debts after death of the decedent and can ~rnish proof of payment. C. Debts being cia[mad must be Jtem[zed ~ully Jn Part ~. [~ add Jr Jena1 space Js needed, use plain paper 8 1/Z' x 11". Proo~ o~ payment may be requested by ~e PA Department of Revenue. ~ez/~l~ , /ah. ~7~ ~3 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-i~Ii3 EX AFP cog-oB) TNFORMATTON NOTZCE AND TAXPAYER RESPONSE FZLE .O. 21-O -O q A ACN 05111019 DATE 05-20-2005 ELEANOR P NZLSTEAD 210 CONODOQUINET AVE CAMP HILL PA 17011 "'~"--'**~'/EST. OF THOMAS J ECONOMAS S.S. NO. 579-10-q156 DATE OF DEATH 12-26-2002 *, COUNTY CUMBERLAND TYPE OF ACCOUNT [] SAVZNGS [] CHECKING [] TRUST [] CERTTF. REMTT PAYMENT AND FORMS TO: REGISTER OF t/ILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 MEMBERS 1ST FCU has provided the Department with the information listed below ehich has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you Nero a joint oNner/benaficiary 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 Commonwealth of Pennsylvania. Questions may bo answered by calling (717} 787-8327. COMPLETE PART I BELOt/ # # # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 180590-00 Date 12-15-1998 Established Account Balance 604.60 Percent Taxable X 16.667 Amount Subject to Tax 100.77 Tax Rate X .045 Potential Tax Due 4.5~ To insure proper credit to your account, two (2) copies of this notice must accompany your payment to the Register of Wills. Make check payable to: "Register of gills, Agent". NOTE: If tax payments are made within three (3) months of the decedant's date of death, you may deduct a 5g discount of the tax due. Any inheritance tax due ~ill become delinquent nine [9) months after the date of death. PART TAXPAYER RESPONSE A. ~-~/fhe above information and tax due is correct. You may choose to remit payment to the Register of gills with tho 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  ONE ~ gills and an official assessment will be issued by the PA Department of Revenue. BLOCK ~ S. [] The above asset has been or will be reported and tax paid ~ith the Pennsylvania Inheritance 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 Bust complete PART [] and/or PART [] beloa. PART Tf you indicate a different tax rate) please state your relationship to decadent: TAX RETURN - COMPUTATTON OF TAX ON JOTNT/TRUST ACCOUNTS LTNE 1. Date Estebllshed 1, 2. Account Balance 2 $. Percent Taxable $ ~ q. Amount Subject to Tax q S. Debts and Deductions 5 6. Amount Taxable 6 7. Tax Ret® 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAZMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) $ Under penalties of perjury, I declare that the facts T have reported above ere true, correct and complete to the best of my knofflmdge and belief. HONE (7/'7) 7,7/- O~ ~' ., , TAXPAYER SIGNATUR~ ~ TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL 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 decadent's date of death. 3. A joint account is taxable even though the decedent's name ems added es a matter of convenience. 4. Accounts (including those held betNeen husband and Nifo) ehich the decedent put in joint names Nithin one year prior to death are fully taxable as transfers. S. Accounts established jointly bet#eon husband and Nifo more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable REPORTING INSTRUCTIONS - PART [ - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice ara correct and deductions are not being claimed, place an in bZock "A" of Part I oF the "Taxpayer Response" section. Sign t.o copies and submit them mith your check for the amount of tax to the Register of Hills of the county indicated. The PA Department of Revenue Nil1 issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Mills. Z. BLOCK B - If the asset specified on this notice has been or oil1 be reported and tax paid ,ith the Pennsylvania Inheritance Tax Return filed by the decedent'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 Tndividual Taxes, Dept zan60l, Harrisburg, PA 171Z8-0601 in the envelope provided. 3. BLOCK C - Zf the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts Z and according to the instructions belom. Sign tho copies and submit thee with your check for ~he amount of tax payable to the Register of Rills of the county indicated. The PA Department of Revenue mill issue an official assessment (Form REV-[S4B EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z - TAX COMPUTATION LINE 1. Enter the date the account originally Has established or titled in the manner existing at date of death. NOTE: For a decedent dying after 1Z/IZ/BZ: Accounts Nhich the decedent put Jn joint names Nithin one (13 year of death are taxable ful[y as transfers. HoNorer, there is an exclusion not to exceed $3,000 par transferee regard[ess of the va[ua of the account or the number of accounts ha[d. If a double asterisk (mx) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted frae the account balance as reported by the financial institution. 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 fellers: A. The percent taxable for joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUNBER OF DIVIDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE JOINT O#NERS SURVIVING JOINT ONNERS Example: A joint asset registered in the name of the decedent and tho other persons. 1 DIVIDED BY 3 (JOINT O#NERS) DIVIDED BY Z (SURVIVORS) = .167 X log = 16.7Z (TAXABLE FOR EACH SURVIVOR) D.The percent taxable for assets created ~ithin one year of the decedent's death or accounts oNned by the decedent but held in trust far another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT K 100 PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and tho other persons and established Nithin one year of death by the decedent. I DIVIDED BY Z (SURVIVORS) = .50 X 100 = 507. (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 3. 6. The amount taxable (line 63 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 detarained beloN. Da~e of Death Spouse Lineal Sibling Collateral 07/01/9q ~o 12/$1/9q SX 6X 16X 15X 01/01/95 ~o 06/30/00 OX 6Z 15X 15X 07/01/00 ~o presen~ OX mThe tax rate imposed on the net value of transfers from a deceased child tNenty-ona years of age or younger at death to or for the usa of a natural parent, an adoptive parent, or a stepparent of the child is OZ. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children ehether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes al1 children of the natural parents end their descendents, Nhether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" ere defined as individuals MhD have at least one parent in common .ith the decedent, ehethar by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART $ DEBTS AND DEDUCTIONS CLAIMED AlieNable debts and deductions are determined as follo~s: 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 3. 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. Hen[y E. Milstead Eleano[ P. Milstead 210 Condoquinet Ave. Camp j-lill, PA 17011 CONHONREALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17118-0601 ZNFORHATZON NOTICE AND TAXPAYER RESPONSE ACN 05111028 DATE 05-20-2005 EST. OF THOMAS J ECONOHAS TYPE OF ACCOUNT [] SAVINGS HENRY E MILSTEAD IlO CONODOQUINET AVE CAMP HILL PA 17011 S.S. NO. 579-10-4156 ~]CHECKINO DATE OF DEATH 12-26-2002 []TRUST COUNTY CUMBERLAND E~CERTIF. REHZT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 HEHBERS 1ST FCU has provided the Department wlth the information listed belaw which has been used in caZculating the potential tax due. Their records indicate that at the death of the above decedent, you were 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 Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW/ # x # SEE REVERSE SIDE FOR FILING AND PAYNENT INSTRUCTIONS Account No. 180590-11 Data 12-15-1998 Established Account Balance 410.60 Percent Taxable X 16.667 Amount SubSact to Tax 68.43 Tax Rata X .045 Potent/aZ Tax Due 3.08 To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to the Register of Nills. Hake check payable to: "Register of NiIZs, Agent". ROTE: If tax payments are made within three (3) months of tho decedent's date of death, you cay deduct a 5Z discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. PART TAX LINE PART TAXPAYER RESPONSE I A. ~The above information and tax due is correct. ~ 1. You say choose to remit payment to the Register of Rills with two copies of this notice to obtain CHECK · discount or avoid interest, or you may check box "A" and return this notice to the Register of E -~ ~ills and an official assessment will be issued by the PA Department of Revenue. ONE BLOCKJ B. [] The above asset has bean or will be reported and tax paid with the Pennsylvania Inheritance Tax return ONLY to be filed by the decedent's representative. C. D The above information is incorrect and/or debts end deductions ~ere paid by you. You must complete PART [] and/or PART ~ below. If yOU indicate a different tax rate~ please state your relationship to decedent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Date Established ~. Account Balance 3. Percent Taxable ~. Amount SubSect to Tax S. Debts and Deductions 6. Amount Taxable 7. Tax Rata 8. Tax Due PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION ANOUNT PAID TOTAL (Enter on Line $ of Tax Computation) Under penalties of perjury, I declare that the facts I have reported above ara true, correct and . co?p/Late to the bes~: of m knowledge and SIGNATURE TELEPHONE NUHBER 'DATE GENERAL INFORHATZON 1. FAILURE TO RESPOND NZLL RESULT ZN AN OFFICIAL TAX ASSESSNENT .ith applicable interest based on information submitted by thm financial institution. Z. Inheritance tax becomes deLinquent nine months after the decedent's date of death. 3. A joint account is taxable even though the decedent's name Nas added as a matter of convenience. ~. Accounts (including those held between husband and mile) which the decedent put in joint names within one year prior to death are Fully taxable as transfers. 5. Accounts established jointly bmtmeen husband and aifa more than one year prior to death arm not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORT[NG [NSTRUCT[ONS- PART I - 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 I of the "Taxpayer Response" section. Sign tee copies and submit them eith your check for the amount of tax to the Register of Hills of the county indicated. The PA Department of Revenue vi11 issue an official assessment (Form REV-IS~B EX) upon receipt of the return free the Register of NilLs. Z. BLOCK B - If the asset specified on this notice has been or NiL1 be reported and tax paid aith the Pennsylvania Inheritance Tax Return filed by the decedent's representative, place an "X" in block "B" of Part L of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 28060I, Harrisburg, PA ZTIZB-O60L in the envelope provided. 3. BLOCK C - Lf the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and 3 according to the instructions beZoe. Sign tee copies and submit them with your check for the amount of tax payable to the Register of #ills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-iSqB EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z - TAX COMPUTATION LINE 1. Enter the date the account originally ems established ar titled in the manner existing at date of death. NOTE: For a decedent dying after LZ/1Z/BZ: Accounts which the decedent put in joint names aithin one (1) year of death are taxable fully as transfers. HoNevar, 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 (ax) 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. 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 Dna year prior to the dacedent's death: I DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT ONNERS Example: A joint asset registered in the name of the decadent and two other persons. I DIVIDED BY S (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 dacadsnt's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT X lO0 PERCENT TAXABLE ONNERS 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) = .SD X 100 = 50Z (TAXABLE FOR EACH SURVIVOR) t. The amount subject to tax (Zinc ~) is determined by multiplying the account balance (line Z) by the percent taxable (line 3). 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) frae the amount subject to tax (line l). 7. Enter the appropriate tax rate (line 7) as determined below. Da~e of Death Spouse Lineal Sibling Collateral 07/01/9q ~o 12/$1/9q 01/01/95 ~o 06/30/00 0Z 6X 07/01/00 ~o presen~ OX xThe tax rata imposed on the nat value of transfers from a deceased child twenty-one years of age or younger at death to or for the usa of a natural parent, an adoptive parent, or a stapparent of the child is The Lineal class of hairs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children ehether or not they have been adopted by others, adopted children and step children. "LineaL descendents" incLudes aL1 children of the natural parents and their descendents, ahethar 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 decadent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 5 - DEBTS AND DEDUCTIONS CLAIMED AlLowabLe debts and deductions are determined as follows: 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 fulZy in Part 3. If additional space is needed, usa plain paper 8 l/g" x LI". Proof of payment may be requested by the PA Department of Revenue. COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE BUREAU DF INDIVIDUAL TAXES DEPT. Z8060! HARRISBURG, PA 17128-0601 ELEANOR P MILSTEAD 210 CONODOQUINET AVE= CAHP HILL REV-IEqS EX AFP (09-OD) ZNFORNATZON NOTICE AND TAXPAYER RESPONSE FZ'E NO. 21-6 ACN 05111029 DATE 05-20-2005 PA17011 ~EST. OF THOMAS J ECONOMAS S.S. NO. 579-10-q156 DATE OF DEATH 12-26-2002 COUNTY CUMBERLAND TYPE OF ACCOUNT [] SAVINGS [] CHECKTNG [] TRUST [] CERTTF o REH/T PAYHENT AND FORHS TO: REGISTER OF NILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 HEHBERS 1ST FCU has provided the Department aith the information listed beloe Nhich has been used in calculating the potential tax dua. Thalr records indicate that at tho death of tha above decedent, you Hare a joint o~nar/benefic]ary of this account. If you feel this information is incorrect, please obtain arittan correction from the financial institution, attach a copy to this fora and return it to the above address. This account is taxabla in accordance Hith the inheritance Tax LaHs of the Commoneaalth of Pennsylvania. Questions may be answered by calling (717) 787-8~27. COMPLETE PART I BELOH # # N SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 180590-11 Data 12-15-1998 Established Account Balance q10.60 Percent Taxeb/e X 16.667 Amount Subject to Tax 68.~ Tax Rata X .0~5 Potential Tax Due 5.08 To insure proper credit to your account, tho (2) copies of this notice must accompany your payment to the Register of Hills. Hake check payable to: "Registar of Hills, Agent". NOTE: If tax payments ara made eithin three ($) months of tho dacedent's date of death, you may deduct a 5Z discount of tho tax due. Any inheritance tax due eli1 become dolinquant nine (9) months after the data of death. PART TAX LINE PART TAXPAYER RESPONSE A. ~-t-~ha above information and tax due is correct. You may choose to remit payment to the Register of NiZls Hith tho copies of this notice to obtain CHECK a discount or avoid interast, or you may check box "A" and return this notice to tha Ragister of  ONE ~ Hills and an official assessment mill ba issued by the PA Department of Revenue. BLOCK J B. [] The above asset has been or Hill be reported and tax paid Hith the Pennsylvania Inheritance Tax return ONLY to be filed by the dacedent's representative. C. []The above information is incorrect and/or debts and deductions Hare paid by you. You must complota PART ~ and/or PART ~ belo~. If you indicate e dAfferant tax rete~ please state your ralatAonsh[p to decadent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Date Established 2. Account Balance ~ 3. Percent Taxable $ ~ ~. Amount SubSact to Tax ~ 5. Debts end Deductions 5 6. Amount Taxable 6 7. Tax Rata 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLA]:MED PAYEE DESCRIPTION AMOUNT PAID TOTAL {Enter on Line 5 of Tax Computation) Under penalties of perjury~ I declare that the facts I have reported above are true, correct and ~l-t- to th- b.st of my knowl.dg..nd b. li.f. HOME (~/7)~/- ~ ~' TAXPAYER SIGNATURE / TELEPHONE NUH~ER DATE GENERAL INFORHATION 1. FA/LURE TO RESPOND HELL RESULT ZN AN OFF/C/AL TAX ASSESSHENT with applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes de[inquent nine months after the dacedent's date of death. 3. 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. S. Accounts established jointly batmeen husband and eife more than one year prior to death are not taxablao 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 are correct and deductions are not being claimed, place an "X" in block 'A" of Part I of the "Taxpayer Response" section. Sign too coplas end submit them aith your check for the amount of tax to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-154B EX) upon receipt of the return from the Register of Hills. Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid aith the Pennsylvania Inheritance Tax Return filed by the decadent's representative, place an "X" in block "B" of Part i of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept ZB060I, Harrisburg, PA iTIZB-060I in the envelope provided. 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 Nills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of gills. TAX RETURN - PART 2 - TAX CONPUTATION LINE 1. Enter the date the account originally ems established or titled in the manner existing at date of death. NOTE: For a decedent dying after 1Z/Zg/BZ: Accounts ahich the decedent put in joint names mithin one (1) year of death ara taxable fully as transfers. Hoeever, 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 (~a) 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. Enter the total balance of the account including interest accrued to the date of death. The percent of the account that is taxable for each survivor is determined as felloms: A. The percent taxable for joint assets astablisbed more than one year prior to the decedent's death: I DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X ln0 = PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT OWNERS 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 = 16.77. (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 indivldual(s) (trust beneficiaries): I DIVIDED BY TOTAL NUMBER OF SURVIVING JOTNT X 100 = PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established ~ithin one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) = .50 X 100 = 507. (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (line 2) by the percent taxable (line 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 63 is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. I Da~e of Death Spouse Lineal Sibling Collateral 07/01/9q ~o 12/31/9q 3Z 6Z 15Z 01/01/95 ~o 06/30/00 OX 6X 07/01/00 ~o presen~ OZ q.JZ~ 12Z lSZ xThe tax rate imposed on the nat value of transfers from a deceased child taanty-ona years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is The lineal class of hairs includes grandparents, parents, chiIdren, and linaaI descendents. "Children" includes natural chiIdren #hether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes ali chiIdran of the nature! 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 individuaIs oho have at [east one parent Jn common aith the decedent, ehather by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as foIlows: A. You legally are responsibIa for payment, or the estate subject to administration by a persona[ 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 clalmed must be itemized fully in Part 3. If additional space is needed, usa plain paper B l/Z" x 11". Proof of payment may be requested by the PA Department of Revenue. 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 002383 MILSTEAD HENRY E 210 CONODOQUINET AVENUE CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 579-10-4136 FILE NUMBER: 21 03-0292 DECEDENT NAME: ECONOMAS THOMAS J DATE OF PAYMENT: 04/02/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 12/26/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03111029 $3.08 TOTAL AMOUNT PAID: $3.08 REMARKS: HENRY E MILSTEAD CAN NOT READ POSTMARK SEAL CHECK#3524 INITIALS' SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 28O6O1 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002382 MILSTEAD HENRY E 210 CONODOQUINET AVENUE CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 579-10-4136 FILE NUMBER: 21 03-0292 DECEDENT NAME: ECONOMAS THOMAS J DATE OF PAYMENT: 04/02/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 12/26/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03111028 $3.08 TOTAL AMOUNT PAID: $3.08 REMARKS: HENRY E MILSTEAD CAN NOT READ POSTMARK SEAL CHECK# 3522 INITIALS' SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS 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 002381 MILSTEAD HENRY E 210 CONODOQUINET AVENUE CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 579-10-4136 FILE NUMBER: 21 03-0292 DECEDENT NAME: ECONOMAS THOMAS J DATE OF PAYMENT: 04/02/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUM BERLAN D DATE OF DEATH: 12/26/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03111019 $4.53 TOTAL AMOUNT PAID: $4.53 REMARKS: HENRY E MILSTEAD CAN NOT READ POSTMARK SEAL CHECK# 3525 INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS 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 002380 MILSTEAD HENRY E 210 CONODOQUINET AVENUE CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 579-10-4136 FILE NUMBER: 21 03-0292 DECEDENT NAME: ECONOMAS THOMAS J DATE OF PAYMENT: 04/02/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUM BERLAN D DATE OF DEATH: 12/26/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03111018 $4.53 TOTAL AMOUNT PAID: $4.53 REMARKS: HENRY E MILSTEAD CAN NOT READ POSTMARK SEAL CHECK//3523 INITIALS' SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES TNHERTTANCE TAX DIVISION DEPT. 280601 HARRISBURG) PA 17128-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT. ALLO#ANCE OR DZSALLOHAHCE OF DEDUCTIONS, AND ASSESSHEHT OF TAX ON JOINTLY HELD OR TRUST ASSETS Recorded,Office of ';~*"' cf ~:'il~ Re~.~,. :, ~'~ .!~ HENRY E HILSTEA~ ~i~ 28 P3:07 210 CONODOQUINET AVE CAHP HILL FILE NUHBER COUNTY SSN/DC ACN REV-IS418 EX AFP [01-03) DATE 04-28-2003 ESTATE OF ECONOHAS THOHAS DATE OF DEATH 1Z-Z6-ZOOZ 11 03-0192 CUHBERLAND 579-10-4136 03111018 Amoun~ Remi~*ed L HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF WILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP ¢01-03) NOTICE OF INHERITANCE TAX APPRATSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSNENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 04-28-2003 ESTATE OF ECONOHAS THOHAS J DATE OF DEATH 12-26-2001 COUNTY CUHBERLAND FILE NO. 21 03-0292 S.S/D.C. NO. 579-10-4136 ACN TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED 03111018 JOINT OR TRUST ASSET ZNFORHATION FINANCIAL INSTITUTION: HEHBERS 1ST FCU ACCOUNT NO. 180590-00 TYPE OF ACCOUNT: (~ SAVINGS ¢ ) CHECKING ¢ ) TRUST ¢ ) TIHE CERTIFICATE DATE ESTABLISHED 12-15-1998 Account BaZance Percent Taxable X 0.166 Amount Subject to Tax 100.77 Debts and Deductions - .00 Taxable Amount 100.77 Tax Rate Tax Due 4.53 TAX CREDITS: 604.60 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT 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 (+) AHOUNT PAID DATE NUHBER INTEREST/PEN PAID (-) 04-02-2003 CDOOZ380 .00 4.53 TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE ZS LESS THAN $1, NO PAYHENT IS RE~UIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) 4.53 .00 .00 .00 PURPOSE OF NOT[CE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act ZS of ZOO0. (72 P.S. Section 9140). PAYNENT: REFUND (CR): OBJECTIONS: ADN/N- ISTRATIVE CORRECT/OHS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit mith your payment to the Register of Hills printad on the raversa side. -- Hake chack or monay order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, which ems nat requested on the tax return, may be requastad by completing an "Application for Rafund of Pennsylvania Inheritance and Estate Tax" (REV-131S). Applications ara available at the africa of the Ragistar of Hills, any of tha 23 Revenue District Offices or by calling the special Z4-hour answering servica for forms ordering: 1-800-362-Z050; services for taxpayers with special hearing and or spaaking needs: 1-800-4~7-S020 (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 an this Notice may ob~ect within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZB-IOZ1, OR --electing to have the matter determined at tho audit of the account of tha personal raprasentative, OR --appeal to fha Orphans' Court Factual errors discovered on this assessment should bo addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, DEPT. lB0601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. Sea page 5 cf the booklet "Instructions for Inharitance Tax.Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (S) calendar months after tha decedent's death, a riva percent (52) discount of tha tax paid is allowed. The 1SZ tax amnesty non-participation penalty is computed on tha total of the tax and interast assessed, and not paid before January lB, 1996, the first day after the end of the tax amnesty period. This nan-participation penalty is appealabla in the same manner and in the the same tiaa pariod as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged baginning with first 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 1, 1982 bear intarest at the rate of six (62) percent per annum calculated at a daily rate of .00016~. All taxes which bacame delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Departmant of Revenue. The applicable interest rates for ZgBZ through ZOOS are: Interest Daily Xnterast Daily Xntarmst Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZOZ .00054B 1987 92 .000247 1999 72 .000192 1983 X6Z .000~38 1988-1991 112 .000301 ZOO0 82 .000219 1984 112 .000301 1992 92 .0002~7 Z001 92 .000247 1985 132 .000356 199S-1994 72 .000192 2002 62 .000164 1986 IOZ .000274 1995-1998 92 .0002~7 ZOOS 52 .000137 --Interest is calculated as follows: /NTEREST = BALANCE OF TAX UNPAXD X NUNBER OF DAYS DELINQUENT X DA/LY XNTBREST FACTOR --Any Notlca issued after the tax becomas 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, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES XNHERZTAHCE TAX DZVXSION DEPT. 180601 HARRISBURG, PA 17128-06D1 COMMONgEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAXSENENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOXNTLY HELD OR TRUST ASSETS Register of ~ ..... " ELEANOR P MZLSTEAD '0~ RP~28 P3 ~7 21o CONODOQUINET AVE CAMP HILL PA ~.~,¢1~[ii, i!i~ (i.;OUf~ DATE 0q-28-2005 ESTATE OF ECONOMAS DATE OF DEATH 1Z-Z6-ZOOZ FILE NUMBER 21 05-0292 COUNTY CUMBERLAND SSN/DC 579- lO-q 156 ACN O$111O19 Amoun~ Rem ~.'l:'l:md REV-1;q8 EX AFP THOMAS MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF gILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOgER PORTXON FOR YOUR RECORDS ~'~ REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOgANCE OR DXSALLOgANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON dOXNTLY HELD OR TRUST ASSETS DATE 0q-28-2005 ESTATE OF ECONOMAS THOMAS J DATE OF DEATH 12-26-2002 COUNTY CUMBERLAND FILE NO. 21 05-0292 S.S/D.C. NO. 579-10-q156 ACN 05111019 TAX RETURN gAS: IX) ACCEPTED AS FILED ( ) CHANGED dOXNT OR TRUST ASSET XNFORMATXON FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 180590-00 TYPE OF ACCOUNT: (~ SAVINGS C ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 12-15-1998 Account Balance Percent TaxabZe X 0.166 Amount SubSect to Tax 100.77 Debts and Deductions - .00 Taxable Amount 100.77 Tax Rate X .q5 Tax Due q.55 TAX CREDTTS: 60q.60 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE gITH YOUR TAX PAYMENT TO THE REGISTER OF gILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: **REGISTER OF gILLS, AGENT.** PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) Oq-OZ-ZO0~ CD002581 .00 q.55 TOTAL TAX CREDZT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE q.53 .00 .00 .00 ZF PAZD AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT'(CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTZONS: ADH[N- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit mith 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, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" [REV-1315). Applications are available at the Office of the Register of Hills, any of the g$ Revenue District Offices or by calling the special Iq-hour answering service for fores ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and or speaking needs: 1-800-447-~0Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disalZoNancs of deductions or assessment of tax (including discount or interest) as shomn on this Notice may object eithin sixty [60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171lB-lOll, 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: Past Assessment Review Unit, DEPT. 280601, Harrisburg, PA 171Z6-0601 Phone (717) 787-6505. See page S 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 CS) calendar months after tho decedent's death, e five percent 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 same ties 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 from the data of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .000164. All taxes which became deIinquent on or after January 1, 1982 wiII bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 lOX .0005q8 1987 9Z .0002q7 1999 72 .O0019Z 1983 162 .000q38 1988-1991 Ill .000301 ZOO0 8Z .O00Z19 1984 ZIZ .000301 19az 9X .O00Z~7 ZOO1 9X .000247 1985 132 .000356 1993-1994 72 .00019Z 200Z 62 .000164 1986 lOX .000274 1995-1998 9Z .000Z47 2003 5Z ,000137 --Xnterest is calculated as folloes: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen ilS) 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. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 CONMONHEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLORANCE OR DXSALLOHANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS Recoreed-©ific~: of Register m Wilis ELEANOR P MILSTEAD'03 ~P~ 28 P3 ~7 21o CONODOQUZNET AVE CARP HILL P At,~,~. ~,I.,].~ Ct#-nbe~i~nci ~,~., PA REV-15~8 EX AFP (01-05) DATE 04-28-2005 ESTATE OF ECONOMAS THOMAS DATE OF DEATH 12-26-2002 FILE NUMBER 21 05-0292 COUNTY CUMBERLAND SSN/DC 579-10-41~6 ACN O$111O29 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOHER PORTION FOR YOUR RECORDS ~"~ REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOHANCE OR DISALLOHANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS ])ATE 04-28-2003 ESTATE OF ECONOMAS THOMAS J DATE OF DEATH 1Z-Z6-Z00Z COUNTY CUMBERLAND FILE NO. 21 05-0292 S.S/D.C. NO. 579-10-4156 ACN TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED 05111029 JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS IST FCU ACCOUNT NO. 180590-11 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 12-15-1998 Accoun~ Balance Percen~ Taxable ~ 0.166 Amoun~ Sub~ec~ ~o Tax 68.43 Debts and Deductions - .00 TaxabIe Amoun~ 68.4~ Tax Ra~e ~ .45 Tax Due 5.08 TAX CREDITS: 410.60 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE HITH YOUR TAX PAYHENT TO THE REGISTER OF HILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 04-0Z-200~ CDOOZ~83 .00 3.08 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 3.08 .00 .00 .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE IS LESS THAN $1, NO PAYHENT 1S REDU/RED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z$ of 2000. (7Z P.S. Section 91403. PAYNENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit aith your payment to the Register of Rills printed on the reverse side. -- Make check or money order payable to: REGISTER OF NILLS, AGENT. 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-IS13). Applications are available at the Office of the Register of Rills, any of the 22 Revenue District Offices or by calling the special Z4-hour answering service for forms ordering: 1-800-262-20509 services for taxpayers eith special hearing and or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraisement, a11oaance, or disallowance of deductions or assessment of tax (including discount or interest) as shown an 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) 787-6505. Sea page S 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 aithin three (3) calendar months after the decedent's death, a five percent (52) 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, 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 woutd 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 from the date of death, to the date of payment. Taxes which became delinquent before January 19 19SZ bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .000164. AIl taxes which became delinquent on or after January 1, 1982 wi1! bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Interest Daily Year Rate Factor Year 1981 ZOZ .000S48 1987 1982 162 .000438 1988-1991 1984 112 .000201 1992 1985 I~Z .000~56 1992-1994 1986 102 .000274 1995-1998 --Interest is calculated as follows: Interest Daily Interest Daily Rate Factor Year Rate Factor 9Z .000Z47 1999 72 .000192 112 .000301 2000 82 .000219 9Z .000247 Z001 9Z .000247 71 .00019Z ZOOZ 6Z .000164 92 .000247 2003 SZ .000127 INTEREST = BALANCE OF TAX UNPAID X NUI~BER OF DAYS DELINQUENT X DAZLY 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 sheen on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES TNHERZTANCE TAX DZVZSZOH DEPT. 180601 HARRTSBURG, PA 17118-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISENENT, ALLONANCE OR DXSALLO#ANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS Recoraed of DATE 04-28-2005 Register of ~i)ts ESTATE OF ECONOMAS THOMAS J DATE OF DEATH 12-26-2002 FILE NUMBER 21 05-0292 / 28 P3 ' 9OUNTY CUMBERLAND *-SSN/DC 579-10-4156 HENRY E MILSTEAD ACN 05111028 210 CONODOQUINET AVE~Tnl~te[k~ CAMP HILL PA HAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 REV-X;~i8 EX AFP (01-OS) CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS REV-15~8 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS ~ATE 04-28-2005 ESTATE OF ECONOMAS THOMAS J DATE OF DEATH 12-16-2002 COUNTY CUMBERLAND FILE NO. 21 05-0292 S.S/D.C. NO. 579-10-4156 ACM 05111028 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS IST FCU ACCOUNT NO. 180590-11 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 12-15-1998 Accoun~ Balance 410.60 Percent Taxable X 0.166 Amoun~ Subjec~ ~o Tax 68.45 Debts and Deductions - .00 TaxabIe Amoun~ 68.45 Tax Ra~e Tax Due ~.08 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. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER [NTEREST/PEN PAID (-) 04-02-2005 CDOOZ$SZ .00 $.08 TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDZTZONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT IS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCTIONS. ) $.08 .00 .00 .00 PURPOSE OF MOTICE: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (7Z P.S. Section 9140). PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: 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 payable to: REGISTER OF HILLS, AGENT. 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-1313). Applications ara 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: 1-800-36Z-Z050~ services for taxpayers with special hearing and or speaking needs: 1-800-q47-30Zg (TT onZy). Any party in interest not satisfied wlth the appraisement, allowance) or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (603 days of receipt of this Notice by: --written protest to the PA Department of Revenuej Board of Appeals, Dept. 281021, Harrisburg, PA 171IS-iaI1) OR --eZscting 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. Z80601, Harrisburg, PA 171Z8-0601 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 eithin three (3) calendar months after the decedent'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, 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 mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of deZinquancy, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent 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 1j 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .O00Sq& 1987 9Z .O00Z~7 1999 7Z .OO019Z 1983 162 .000438 1988-1991 112 .000301 logo 82 .000219 1984 llZ .000~01 1992 9Z .O00Z~7 2001 9Z .000Z47 1985 15Z .000556 1993-1994 7Z .O00ZgZ ZOOZ 6Z .00016~ 1986 IOZ .00027~ 1995-1998 9Z .O00Zq7 ZOO3 5Z .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NURBER OF DAYS DELINQUENT X DALLY TNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (153 days beyond the date cf the assessment. If payment is made after the interest computation date shown an the Notice, additional interest must be calculated.