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HomeMy WebLinkAbout03-0305BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 LAHAR H HEBERLINR 265 HILLCREST RD CAMP HILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOT/CE OF /NHERXTANCE TAX APPRAXSEHENT. ALLOMANCE OR DXSALLONANCE OF DEDUCTXONS. AND ASSESSNENT OF TAX ON JOXNTL¥ HELD OR TRUST ASSETS REV-1548 EX AFP (01-05) DATE 04-07-2005 ESTATE OF HEBERLING GLORIA DATE OF DEATH 01-07-2005 FILE NUMBER ~/,(~' ~-- COUNTY CUMBERLAND SSN/DC 168-24-9550 ACN 05105671 Amount Remltted G MAKE CHECK PAYABLE AND REMIT PAYMENT TO= REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS REV-1548 EX AFP C01-05) , NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 04-07-2005 ESTATE OF HEBERLING GLORIA G DATE OF DEATH 01-07-2005 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 168-24-9550 ACN 05105671 TAX RETURN WAS: CX) ACCEPTED AS FILED C } CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION= PNC BANK ACCOUNT NO. 51400186726 TYPE OF ACCOUNT= C ) SAVINGS C ) CHECKING C ) TRUST C~ TIME CERTIFICATE DATE ESTABLISHED 05-12-2000 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due 26,652.95 0.166 4,458.91 .00 4,458.91 .oo .00 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 MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) TOTAL TAX CREDIT [ BALANCE OF TAX DUE] INTEREST AND PEN. TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. C IF TOTAL DUE IS LESS THAN 91, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" C CR3, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) .00 .00 .00 .00 PURPOSE OF NOTICE= To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT= REFUND OBJECTIONS= ADHIN- 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 -- 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-IS13). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service for forms ordering= 1-800-362-2858; services for taxpayers with special hearing and or speaking needs= 1-800-447-3020 (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 (&O) 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. 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 within three (3) calendar months after the decedent's death, a five percent discount of the tax paid is allo~ed. 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 time 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 date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6~) 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 rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are= Interest Daily Interest Daily Interest Daily Yeast Rate Factor Yea.~r Rate Factor Yea~ Rate Factor 1982 20~ .000548 1987 9~ .000267 1999 7Z .000192 1983 16Z .000~38 1988-1991 11Z .O00SO1 2000 8Z .000219 1984 11~ .000301 1992 9Z .000247 2001 9Z .000247 1985 13Z .000356 1993-1994 7Z .000192 2002 6~ .000164 1986 IOZ .000274 1995-1998 9Z .000247 2003 5~ .000137 --Interest is calculated as follows= INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen elS) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280~0I HARRISBURG, PA 17128-0601 LAHAR H HEBERLINR 265 HILLCREST RD CAMP HILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT. ALLONANCE OR DXSALLONANCE OF DEOUCTXONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 04-07-2005 ESTATE OF HEBERLING DATE OF DEATH 01-07-2005 FILE NUMBER COUNTY CUMBERLAND SSN/DC 168 - 24 - 9550 ACN 05105675 Amount Remitted REV-1546 EX AFP C01-0~) GLORIA G MAKE CHECK PAYABLE AND REMIT PAYMENT TO= REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LXNE ~' RETAIN LOWER PORTXON FOR YOUR RECORDS ~ REV-156,8 EX AFP C01-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06,-07-200:5 ESTATE OF HEBERLING GLORIA G DATE OF DEATH 01-07-2005 COUNTY CUHBERLAND FILE NO. S.S/D.C. NO. 168-24-9550 ACN 05105675 TAX RETURN NAS: CX} ACCEPTED AS FILED C } CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION= PNC BANK ACCOUNT NO. 51200210777 TYPE OF ACCOUNT: ( ) SAVINGS ¢ ) CHECKING ¢ ) TRUST (~ TIME CERTIFICATE DATE ESTABLISHED 05-51-2001 Account Balance 1,057.45 Percent Taxable X 0.166 Amount Subject to Tax 172.91 Debts and Deductions .00 Taxable Amount 172.91 Tax Rate X .00 Tax Due .00 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 C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN 91, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. .00 .00 .00 .00 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 91~0). 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 -- 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-1515). Applicat/ons are available at the Office of the Register of Nills, any of the 25 Revenue District Offices or by calling the special 24-hour answering service for forms ordering= 1-800-562-2050; services for taxpayers with special hearing and or speak/nc needs= 1-800-447-5020 (TT only). Any party in interest not satisf/ed with the appraisement, allowance, or d/sallowance of deductions or assessment of tax (including discount or interest) as sho~n on this Not/ca 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 Un/t, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505° See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanat/on of administratively correctable errors. If any tax due is paid within three C5) calendar months after the decedent's death, a five percent discount of the tax paid is allo~ed. The 15~ 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. Th/s non-participation penalty is appealable in the Sale manner and in the the same tile 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 del/nquency, or nine C9) months and one C1) day from the date of death, to the date of payment. Taxes wh/ch became delinquent before January 1, 1982 bear interest at the rate of six (6~) 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 rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are= Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year 1982 20~ .000548 1987 9~ .000247 1999 1985 1~ .000458 1988-1991 11~ .000501 2000 1984 11~ .000501 1992 9~ .000247 2001 1985 15~ .000356 1995-1994 71 .000192 2002 1986 10X .000274 1995-1998 9~ .000247 2005 --Interest is calculated as follows: INTEREST = BALANCE OF Interest Daily Rate Factor .000192 .000219 .000247 .000164 .000157 --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 sho~n on the Notice, additional interest must be calculated. TAX UNPAZD X NUHBER OF DAYS DELXNG~UENT X DAZLY ZNTEREST FACTOR CCNM~#EALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG, PA 171Z8-0601 REV-l~45 EX &FP INFORMATION NOTICE AND TAXPAYER RESPONSE FZLE NO. 21- ~)~-*~L'~'P'J ACN 0510567q DATE 05-0q-2005 LAMAR D HEBERLING 265 HILLCREST RD CAMP HILL PA 17011 TYPE OF ACCOUNT EST. OF GLORIA G HEBERLING []SAVINGS S.S. NO. 168-ZR-9550 []CHECKING DATE OF DEATH 01-07-Z005 []TRUST couNtrY CUMBERLAND ~'ICERTIF. REHIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 PNC BANK has provided the Department with the information listed below which has been used in calculating 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 fnrm and return it to the above address. This account is taxable in accordance with tho ~nheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8:527. COMPLETE PART I BELOW # # ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Accoun* No. 51200210777 Da~e 05-51-2001 Es~:ablishod Account Balance 1,0:37. q5 Percent: Taxable X 16. 667 Amoun~ Subjec~ ~o Tax 172.91 Tax Ra~e X . Oq5 Po~on~ial Tax Due 7.78 To insure proper credit to your account~ tNo (Z) copies of this notice must accompany your payment to the Register of gills. Make check payable to: "Register of Nills~ Agent". NOTE: If tax payments are made within three (3) months of the decedent's date of death, you may deduct a 5Z discount of the tax due. Any inheritance tax due ~ill become delinquent nine (93 months after the date of death. PART TAXPAYER RESPONSE A. ~ Tho above information and tax due is correct. 1. You may choose to remit payment to tho Register of Hills 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 ~ Nills and an official assessment will be issued by the PA Department o~ Revenue. ONE J BLOCK B. [] The above asset has been or will be reported and tax paid wlth 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 must complete PART [] and/or PART [] below. PART zf you indicate a d/ffaran~ ~ax ra~e, please s~a~co your rola~/onship '~o decedent: TAX RETURN - COMPUTATZON OF TAX ON JO]:NT/TRUST ACCOUNTS LTNE 1. Da~e Established I 2. Accoun~ Balance 2. $. Percan~ Taxable $ ~ q. Amoun~ Subjec~ ~o Tax q. 5. Debts end Deductions 5. - 6. Amoun~ Taxable 6 7. Tax Ra~e 7 ~ 8. Tax Due 8. PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRTPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) $ Under penal~:les of perSury, Z declare ~:ha~ ~:he fac~s Z have reported above are ~:rue, correct: end TAXPAYER SIGNATURE ' ~ TELEPHONE HUHBER DATE GENERAL INFORHATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSNENT with applicable interest based on infarmation submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the dacedent's date of death. $. A joint account is taxable even though the decedent'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 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 "in trust for" another or others ara 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 in block "A" of Part i of the "Taxpayer Response" section. Sign two copies and submit thee eith 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-154B EX) upon receipt of the return from the Register of Nills. Z. BLOCK B - Zf the asset specified on this notice has been or will 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 I of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 171ZB-0601 in the envelope provided. $. BLOCK C - Tf 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 aith your check for the amount of tax payable to the Register of Hills of the county indicated. The PA Department of Revenue mill issue an official assessment (Fora REV-IS48 EX) upon receipt of the return from the Register of Nills. TAX RETURN - PART Z - TAX COHPUTATION LTNE l. Enter the date the account originally was established or titled in the manner existing et date of death. NOTE: For a decedent dying after 1Z/1Z/8Z: Accounts which the decedent put in joint names within one (I) year of death ara taxable fully as transfers. Hoaaver, there is an exclusion not to exceed $5,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (aw) appears before your first name in the address portion of this notice, the $5,000 exclusion already has been deducted from the account balance es reported by the financial institution. 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 far joint assets established aero than one year prior to the dacadant's death: I DIVIDED BY TOTAL NUNBER OF DTVZDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE JOINT ONNERS SURV/VTNG JOTNT ONNERS Example: A joint asset registered in the name of the decedent and two other persons. I D[VTDED DY 5 (JOINT ONNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable far assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): I DIVIDED BY TOTAL NUNBER OF SURVZVTNG JOINT X 100 = PERCENT TAXABLE O#NERS 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 DzVIDED BY Z (SURVIVORS) = .SO X 100 = 50Z (TAXABLE FOR EACH SURVTVOR) 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. Tho amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) fram the amount subject to tax (line 7. Enter the appropriate tax rate (line 7) as determined below. Dateof Death Spouse Lineal Sibling Collateral 07/01/94 to 12/S1/94 01/01/95 to 06/50/00 OZ 6X 07/01/00 to present OX eThe tax rate 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 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 descendents, 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. CLATHED DEDUCTIONS PART $ - DEISTS AND DEDUCTIONS CLATHED Alloaable debts and deductions ars detareinad 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 itees. 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. E-143 EX (3-99) Lamar D Heberling ~ 263 Hillcrest Rd Camp Hill, PA 17011-1908 Attention: TIC 340 Zip Code PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 2806O1 HARRISBURG PA 17128-0601 h,,llh,,h,,Ih,hlh,hlh,,,Ih,lh,,,,,Ihh,II CO, MMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF ZND/VIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1712&-0601 REV-].G¢3 EX AFP (09-00) ZNFORMATZON NOTZCE AND TAXPAYER RESPONSE FZLE NO. 21 ACN 05105672 DATE LAMAR D HEBERLING 265 HILLCREST RD CAMP HILL PA 17011 TYPE OF ACCOUNT EST. OF GLORIA G HEBERLING [] SAVINGS S.S. NO. 168-2q-9550 [] CHECKING DATE OF DEATH 0!-07-2005 []TRUST COUNTY CUMBERLAND [] CERTIF. REMIT PAYMENT AND FORMS TO: REGISTER OF NILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 PNC BANK has provided the Department eith the information listed belo# Hhich has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you Here a joint cHeer/beneficiary of this account. If you feel this information is incorrect, please obtain Hritten correction from the financial institution, attach a copy of Pennsylvania. guestions may be ans.ered by calling [717) 787-8517. COMPLETE PART 1 BELON ~ # # SEE REVERSE SZDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. $1~00186726 Date 05-12-2000 Established Account Balance 26,652.95 Percent Taxable X 16. 667 Amount SubSect to Tax q,~58.91 Tax Rate X . Oq5 Potential Tax Due 199.75 To insure proper credit to your account, the (Z) copies of this notice must accompany your payment to the Register of gills. Hake check payable to: "Register of Hills, Agent". NOTE: If tax payments are made eithin three (~) months of the decedent's date of death, you may deduct a SZ discount of the tax due. Any inheritance tax due Hill become delinquent nine (9) months after the date of death. PART TAX LINE PART TAXPAYER RESPONSE A.~I?e above information and tax due iscarrec,. You may choose to remit payment to the Register of gills with the copies of this notice to obtain CHECK e discount or avoid interest, or you may check box "A" and return this notice to the Register of E ONE ~ gills and an official assessment mill be issued by the PA Department of Revenue. BEOCKJ B. [] The above asset has been or .ill be reported and tax paid Hith 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 Here paid by you. ' You must complete PART ~ and/or PART ~beloN. If you indicate a different tax rate, please state your relationship to decedent: RETURN - COHPUTATZON OF TAX ON JO!NT/TRUST ACCOUNTS 1. Date Established I 2. Account Balance 2, $. Percent Taxable $ ~ q. Amount Subject to Tax ¢ $. Debts and Deductions $ - 6. Amount Taxable 6 7. Tax Rate 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Computation) $ Under penalties of perjury, Z declare that the facts I have reported above are true, correct and ~~c°mplete to the~,best~lo/~./,~ k, no~l~dge and belief. ~/oRKHOME (( ~/'7 )) 7 ~ 7 - / ~/0~ TAXPAYER SIGNATURE ~ TELEPHONE NUMBER DATE GENERAL ZNFORHATION 1. FAILURE TO RESPOND NILL RESULT IN AN OFFXC/AL TAX ASSESSMENT with applicable interest based on information submitted by the ~inancial institution. Z. Inheritance tax becomes delinquent nine months after the dacedent's date of death. 3. A joint account is taxable even though tho decadent's name was added as a matter of convenience. 4. Accounts (including those held betmeen husband and Hire) Hhich the decedent put in joint names Hithin 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 net taxable. 6. Accounts held by a decadent "in trust for" another er 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 are not being claimed, place an in black "A" of Part 1 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-ZS4B EX) upon receipt of the return from the Register of Nills. Z. BLOCK B - [f the asset specified on this notice has been or will be reported and tax paid Hith the Pennsylvania Znheritance Tax Return filed by the dacedant'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 280601, Harrisburg, PA 171ze-nB01 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 tho copies and submit thee with your check for the amount of tax payable to the Register of Hills of the county indicated. Tho PA Department of Revenue will issue an official assessment (Fora REV-15qB EX) upon receipt of the return from the RegiSter of kills. TAX RETURN - PART Z - TAX CONPUTATTON LZNE 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 12/1z/ez: Accounts Hhich the decedent put in jolnt names Hithin one (1) year of death are taxable fully as transfers. HaHover, there is an exclusion net to exceed $3,000 par transferee regardless of the value of the account or the number of accounts held. If a double asterisk (we) 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 far each survivor is determined as follows: A. The percent taxable for joint assets estabJished more than one year prior to the decedent's death: I DTVTDED BY TOTAL NUMBER OF DTVTDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOTNT ONNERS SURVIVING JOINT OHNERS Example: A joint asset registered in the name of the decedent and tho other persons. I DIVIDED BY 3 (JOINT OMNERS) DIVIDED BY g (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVZ¥OR) B.The percent taxable for assets created Hithin one year of the decadent's death or accounts oHnad by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 OIVTDED BY TOTAL NUMBER OF SUR¥IVTNG JOINT X lO0 = PERCENT TAXABLE ONNERS OR TRUST BENEFTCIARIES Example: Joint account registered in the name of the decedent and two other persons and established Hithin one year of death by the decedent. 1 DTVTDED BY g (SURVTVORS) = .50 X 100 = SoX (TAXABLE FOR EACH SURVTVOR3 fi. 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 (1ina 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) es determined below. ' Da~e of Death Spouse ' Lineal S/bl/ng Collateral 07/01/9q ~o 12/51/9q 01/01/95 ~o 06/30/00 OX 6X 07/01/00 ~o presen~ OX q.SZ~ 12X 15X wTha tax rate imposed on the nat va[ua of transfers from a decease :y-one y younger at death to or for the usa o~ a natural parent, an adoptive parent, or · stepparent of the child is OX. The lineal class of hairs 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 al[ children of the natural 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 individuals who have at least one parent in common Hith the decedent, ehether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLATMEO DEDUCTZONS- PART 5 - OEBTS ANO DEDUCTIONS CLAZMED Allo.abLe debts and deductions are determined as folloNs: A. You legally are respons[ble for payment, or ~e 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 ~rnish proof of payment. C. Debts being claimed must be item[zed ~ully in Part ~. [~ additional space Js needed, use plain paper 8 l/Z" x 11". Proo~ o; payment may be requested by the PA Department of Revenue. E-143 EX Lamar D Heberling 263 Hillcrest Rd Camp Hill, PA 17011-1908 Attention: TIC 340 Zip Code PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG PA 17128-0601 h.llh,,h,,Ih,hlh,hlh,,,Ih.lh,.,,,Ihh,II 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 002441 HEBERLING LAMAR H 263 HILLCREST ROAD CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 168-24-9330 FILE NUMBER: 21 03-0305 DECEDENT NAME: HEBERLING GLORIA G DATE OF PAYMENT: 04/14/2003 POSTMARK DATE: 04/11/2003 COUNTY: CUMBERLAND DATE OF DEATH: 01/07/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03105674 $7.78 TOTAL AMOUNT PAID: $7.78 REMARKS' LAMAR D HEBERLING SEAL CHECK# 1510 INITIALS: CW 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 002440 HEBERLING LAMAR H 263 HILLCREST ROAD CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 168-24-9330 FILE NUMBER: 2103-0305 DECEDENT NAME: HEBERLING GLORIA G DATE OF PAYMENT: 04/1 4/2003 POSTMARK DATE: 04/11/2003 COUNTY: CUMBERLAND DATE OF DEATH: 01/07/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03105672 $199.75 TOTAL AMOUNT PAID: $199.75 REMARKS: LAMAR D HEBERLING SEAL CHECK# 1511 INITIALS: CW RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF ZNDZV/DUAL TAXES TNHERTTANCE TAX DTVTSTON DEPT. Z80601 HARR/SBURG, PA 171Z8-0601 LANAR D HEBERLING 265 HILLCREST RD CAMP HILL COMMONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEKENT. ALLO#ANCE OR DISALLOKANCE OF DEDUCTION~, AND ASSESSKENT OF TAX ON JOINTLY KELD OR TRUST ASSETS REV-lSd8 EX AFP (01-05) Recor~¥ ~ ~ DATE 06-09-2005 -- ~-Re~i~ih:?' ' 'J,!is ESTATE OF HEBERLZNG GLORIA G DATE OF DEATH 01-07-Z005 FILE NUMBER 2! 05-0505 COUNTY CUMBERLAND '03 JUN -6 ~1:5~SN/DC 168-2~-9550 ACH 0510567~ pA 1701~erk.~ ,.' ...... J Amount Rem,~,ed I HAKE CHECK PAYABLE AND REHIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE I.~ RETAIN LOWER PORTION FOR YOUR RECORDS ""~ ~¥:~%--~--~p~--~=-~- ................................................................................... NOTICE OF INHERITANCE TAX APPRAISEMENTs ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS~ AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-09-2005 ESTATE OF HEBERLZNG GLORIA G DATE OF DEATH 01-07-Z005 COUNTY CUMBERLAND FILE NO. 21 05-0~05 S.S/D.C. NO. 168-2~-95~0 ACN 0510567R TAX RETURN WAS: (X) ACCEPTED AS FILED ¢ ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 51200210777 TYPE OF ACCOUNT: ( ) SAVINGS ¢ ) CHECKING ¢ ) TRUST ¢~ TINE CERTIFICATE DATE ESTABLISHED 05-51-2001 Accoun~ Balance 1,037.~5 Percent Taxable ~ 0.166 Amoun~ Subjec* ~o Tax 172.91 Debts and Deductions - .00 Taxable Amoun~ 172.91 Tax Ra~e ~ .~5 Tax Due 7.78 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT 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 (+) DATE NUMBER INTEREST/PEN PAID ¢-) AMOUNT PAID 0~-11-Z00~ CD00Zqq1 .00 7.78 ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE ZS LESS THAN $1= NO PAYHENT ZS REQUIRED. IF TOTAL DUE 1S REFLECTED AS A 'CREDIT" (CR), YOU KAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORK FOR INSTRUCTIONS. ) TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE 7.78 .00 .00 .00 PURPOSE OF NOTICE: PAYMENT: REFUND CCR}: OBJECTIONS: ADH[N- ISTRATZVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 1160 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S. Section 9160). Detach the top portion of this Notice and submit ~ith your payment to the Register of Hills printed on the reverse side. -- Make check or money order payable to: RESISTER OF NILLS, AGENT. A refund of a tax credit, ahich 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 25 Revenue District Offices or by calling the special Z6-hour answering service for forms ordering: 1-800-361-1050; services for taxpayers with special hearing and or speaking needs: 1-800-667-3020 (TT only). Any party in interest not satisfied with the appraisement, allowance, ar 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 Department of Revenue, Board of Appeals, Dept. 181011, Harrisburg, PA 171Za-lOZl, 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 bo addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-060! Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return far a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) caZandar months after the decedent's death, a five percent discount of the tax paid is allowed. The 1SI tax aenest~ non-participation penalty is computed on the total of the tax and interest assessed, end 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 would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of deIinquency, 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 interest at the rate of six (61) percent per annum calculated at a daily rate of .000166. 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 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 20Z .000568 1987 9X .000267 1999 7Z .OOOlgZ 1983 16Z .000638 1988-1991 llZ .000301 ZOO0 81 .000119 1986 llZ .000301 1992 92 .000267 ZOOl 92 .000267 1985 132 .000356 1993-1996 72 .000192 2002 62 .000166 1986 101 .000276 1995-1998 92 .000267 ZOOS 52 .000137 --Interest is calcuXated as follows: I'NTEREST = BALANCE OF TAX UNPAI'D X NUNBER OF DAYS DELXNI;IUENT X DATLy 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 shown on the Notice, additional interest must be calcuZated. BUREAU OF ZNDZV/DUAL TAXES INHER/TANCE TAX DTVTSION DEPT. Z80601 HARRISBURG, PA 17128-0601 COMMONgEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTXCE OF INHERITANCE TAX APPRAISEMENT, ALLOHANCE OR DISALLO#ANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-15¢8 EX AFP LAMAR D HEBERLING 265 HILLCREST RD CAMP HILL RBc©f~i~ ~ ' .:~, ~f DATE 06-09-2005 Reoi,,t;~, ~: ~.:;;:i¢ ESTATE OF HEBERLING GLORIA DATE OF DEATH 01-07-2005 FILE NUMBER 21 05-0505 COUNTY CUMBERLAND '03 JUN -G ~1 :~2SSN/DC 168-2q-95~0 ACN 05105672 PA 17(~1~ri~-, ~_.,~.~ I Amoun~ R.m~tted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF gILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 G CUT ALONG THIS LINE ~ RETAIN LO#ER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOgANCE OR DZSALLOgANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-09-2003 ESTATE OF HEBERLING GLORIA G DATE OF DEATH 01-07-2005 COUNTY CUMBERLAND FILE NO. 21 0~-0~05 S.S/D.C. NO. 168-2q-95~0 ACN 05105672 TAX RETURN gAS: IX) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET ZNFORMATZON FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. $1qOO186726 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TIME CERTIFICATE DATE ESTABLISHED 05-12-2000 Account Balance 26,65Z.95 Percent Taxable X 0.166 Amount Subject to Tax q,q$8.91 Debts and Deductions - .00 Taxable Amount q,q$8.91 Tax Rate Tax Due 199.75 TAX CREDITS: 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 (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID Oq-ll-ZO0~ CDOOZqqO .00 199.75 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 199.75 .00 .00 .00 ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL ZNTEREST. ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REgUZRED. ZF TOTAL DUE ZS 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 ZlqO of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (71 P.S. Section PAYMENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIV£ CORRECTIONS: DISCOUNT: PEHALTY: INTEREST: Detach the top portion of this Notice and submit with your payment to tho Register of Hills printed on tho 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-1313). Applications are available at the Office of the Register of Hills, any of the 13 Revenue District Offices or by calling the special Z¢-hour ansmaring service for fores ordering: 1-800-361-Z050; services for taxpayers with special hearing and or speaking needs: 1-800-¢¢7-3010 (TT only). Any party in interest not satisfied mith tho appraisement, allowance, or disallowance cf deductions or assessment of tax (including discount or interest) as sheen on this Notice amy object mithin sixty (60) days of receipt of this Notice by: --written protest tat he PA Department of Revenue, Board of Appeals, Dept. ZelOZI, Harrisburg, PA 17118-1011, 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 17118-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) far an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent (SI) discount of the tax paid is allowed. The 151 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 tho the same time period as you would appeal the tax end interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) ecnths and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, I981 bear interest at the rate of six (61) percent par annum calculated at a daiLy rate of All taxes which became delinquent on or after January 1, 1981 mi%! bear interest at a rate which wiLL vary from calendar year to calendar year with that rate announced by the PA interest rates for 1982 through 2003 are: Interest Daily Year Rate Factor 1981 201 1983 161 198¢ llZ .000301 1985 131 .0003~6 1986 101 .00027¢ Department of Revenue. The applicable Interest Daily Interest Dally Year Rate Factor Year Rate Factor 1987 91 .0001¢7 1999 71 .000191 1988-1991 llZ .O003OZ ZOO0 81 .000119 1991 91 .0002¢7 2001 91 .0002¢7 1993-199¢ 71 .O00IgZ ZOOZ 62 .00016fi 1995-1998 91 .0002¢7 2003 SZ .000137 --Interest is calculated as follows: /NTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DA/LY 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 shomn on the Notice, additional interest must bm calculated.