HomeMy WebLinkAbout03-0328CO~ONHEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 171Z8-0601
REV-16,1S EX ~FP C09-00)
ZNFORNATZON NOTZCE
AND
TAXPAYER RESPONSE
F'rLE NO. 21' dO ~'0~'~ ~
ACN 05105670
DATE 05-0~-Z005
JAY E GAINOR
1008 HAVENHOOD CT
MECHANICSBURG PA 17050
TYPE OF ACCOUNT
EST. OF HELEN J GAINOR [] SAVINGS
S.S. NO. 201-16-q985 [] CHECKING
DATE OF DEATH 01-16-2005 [] TRUST
COUNTY CUHBERLAND [] CERTTF.
REHIT PAYHENT AND FORHS TO:
REGISTER OF HILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
PNC BANK has provided the Deportment 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 mere a joint oNner/bafleficiary of
this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy
to th~c fe.~.. ~nd r~turn it t~ th; ~bo~ ~ddr~s;. Th~ ~co,~nt ~s t~b!= ~ accordance ~?i~h the Inher~tencc T~ L~ of the Coe~oneo~Ith
of Pennsylvania. Questions may be answered by calling (717) 787-8527.
COMPLETE PART ! BELOH # x # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 51~0022191 Data 01-01-1978
Establ i shed
Account Balance 2,5~. 07
Percent Taxable X 16.6 67
Amount Subject to Tax 590.69
Tax Rate X . OEi5
Potent/al Tax Due 17.58
To insure proper credit to your account, tho
(Z) copies of this notice must accompany your
payment to the Register of Nills. Hake 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 SZ discount of the rex due.
Any inheritance tax due oill become delinquent
nine (9) months after the date of death.
PART TAXPAYER RESPONSE
CHECK
ONE
BLOCK
ONLY
PART
TAY.
LTNE
A. [--~ The above information and tax due is correct.
1. You may choose to remit payment to the Register of Nills with two copies of this notice to obtaln
a discount or avoid interest, or you may check box "A" and return this notice to the Register of
Hills and an official assessment will be issued by the PA Department of Revenue.
B. D The above asset has been or w111 bo reported and tax paid with the Pennsylvania Inheritance Tax return
to be filed by the decedent's representative.
C. J-]The above information is incorrect end/or debts and deductions were paid by you. You must complete PART []and/or PART []below.
Zf you indicate a different tax rate, please state your
relationship to decedent:
RETURN - COMPUT^TZON OF TAX OH JOZNT/TRUST ACCOUNTS
1. Date Established I
2. Account Balance 2
3. Percent Taxable 3 X
~. Amount Subject to Tax ~
5. Debts and Deductions ~
6. Amount Taxable 6
7. Tax Rate 7 X
8. Tax Due 8
PART
DATE PAID
DEBTS AND DEDUCTIONS CLAZHE]]
PAYEE DESCRIPTION
AHOUNT PAID
r~, TOTAL (Enter on Line .; of Tax _c-_~m~utation) $
Under pen~P]~ias of porju I declare that tho facts T have reported above are true, correct and
nd belief
complet, t o/t~e/best/~ .
WORK ( 7/'7 ) [~ 2'~ '7~
TAXPAYER S[6RAT~RE TELEPHONE NUMBER DATE
GENERAL INFORHATION
1. FA/LURE TO RESPOND NILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information
submitted by the financial institution.
Z. Inheritance tax becomes delinquent nine months after the decedant's date of death.
5. A joint account is taxable even though the decedent's name ams 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 ara fully taxable as transfers.
5. Accounts established jointly betaeen husband and wife aero than one year prior to death are not taxable.
6. Accounts held by a decedent "in trust far" another or others are taxable fully.
REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE
1. BLOCK A - If the information and computation in the notice are correct and deductions ere not being claimed, place an
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 Nills 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 Hills.
Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with 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 /BO601, Harrisburg, PA 171Z8-0601 in the
envelope provided.
3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and
according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register
of #ills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-1548 EX) upon receipt
of the return free the Register of Hills.
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Enter the date the account originally was established or titled in the manner existing at date of death.
NOTE.' For a decedent dying after II/II/BI: Accounts which the decedent put in joint names within one (I} year of death are
taxable fully as transfers. However, 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 (wx) appears before your first name in tho address portion of this notice, the $3,000 exclusion
already has been deducted from the account balance as reported by the financial institution.
Z. Enter the total balance of the account including interest accrued to the date of death.
3. The percent of the account that is taxable for each survivor is determined as
A. The percent taxable for joint assets established aero than one year prior to the decedent's death:
I DIVIDED BY TOTAL NUMBER DF DIVIDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE
JOINT ONNERS SURVIVING JOINT ONNERS
Example: A joint asset registered in the name of the decedent and two other persons.
I DIVIDED BY 3 (JOINT OWNERS) 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 decadent but held
in trust for another individual(s) (trust beneficiaries):
I DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE
OHNERS 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.
1 DIVIDED BY Z (SURVIVORS} ' .50 X 100 = 507. (TAXABLE FOR EACH SURVIVOR}
The amount subject to tax (line 43 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 $.
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 determined baloa.
Date of Death Spouse Llneal Sibling
07/01/9~ to 12/$1/9~ 3Z 6Z
01/01/95 to 06/30/00 OX 6Z lSZ
07/01/00 to present OX
NThe tax rate imposed on thl ne younger at
death to or for the use of a natural parent, an adoptive parent, or a stepparent of the chitd is 07..
The lineal class of heirs includes grandparents, parentst 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" are defined as individuals who have at least one parent in common with the decedent, ahether by blood
or adoption. The "ColLateral" class of heirs includes al1 other beneficiaries.
CLAINEI) DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIHED
ALlowable debts and deductions ara 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 fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Proof of
payment may be requested by the PA Department of Revenue.
RUSSELL E. GAINOR 8204
JAY E. GAINOR
230 PENNSYLVANIA AVE. d ~ t ~ 00'..~ 60-1273/313
ENOLA, PA 17025-3030 Date /~,_- 1~6
Order of L i~/4"/,.'/~/g'/4/~ LT~ O~:~ J
_. Dollars
O. PNCBA
PNC B~ N.~
~al PA
For
BUREAU OF /ND'rVZDUAL TAXES
'rNHERITANCE TAX DIVISTON
DEPT. ZSD601
HARRISBURG,, PA 17128-0601
JAY E GAINOR
1008 HAVENWOOD CT
MECHANICSBURG
PA 17050
COHMONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLONANCE OR DISALLOHANCE
OF DEDUCTIONS, AND ASSESSNENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
DATE OZ-O2-ZOOq
ESTATE OF 6AINOR
DATE OF DEATH 01-16-Z003
FILE NUNBER Z1 03-0328
COUNTY CUMBERLAND
SSN/DC 201-16-q983
ACN 03105670
Amount:
REV-I;q8 EX AFP COl-OS)
HELEN J
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS
REV-1548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE OZ-OZ-ZOOR
ESTATE OF GAINOR
HELEN
J DATE OF DEATH 01-16-2003 COUNTY CUMBERLAND
FILE NO. Z1 03-0328 S.S/D.C. NO. ZOl-16-q983 ACN
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
03105670
FINANCIAL INSTITUTION: PHC BANK
ACCOUNT NO. 51~0022191
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 01-01-1978
Account Balance
Percent Taxable X 0.166
Amount Subject to Tax 390.69
Debts and Deductions - .00
Taxable Amount 390.69
Tax Rate X .q5
Tax Due 17.58
TAX CREDTTS:
2,5qq.07 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 (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
0q-11-2003 CDOOZ~q2 .88 17.58
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF PATD AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDZTIONAL INTEREST. ~
( IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT IS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
18.q6
.88CR
.00
.88CR
PURPOSE OF
NOTICE:
To fulfill the requirements of Section Zl~O of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (TZ P.S.
Section 91~0).
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
iSTRATIVE
CORRECTIONS:
DZSCDUNT:
PENALTY:
INTEREST:
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF HILLS, AGENT.
A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-13I$). Applications are available at the Office of
the Register of Hills, any of the g$ Revenue District Offices or by calling tho special Z~-hour answering service
for forms ordering: 1-800-36Z-ZOSO; services for taxpayers eith special hearing and or speaking needs:
1-800-4q7-30ZO (TT only).
Any party in interest not satisfied with the appraisement, a11oaance, or diselloaance of deductions or assessment
of tax (including discount or interest) as shown on this Notice may object aithin sixty (60) days of receipt of
this Notice by:
--eritten protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, 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: Post Assessment Review Unit, DEPT. lB0601, Harrisburg, PA 171ZB-0601
Phone (717) 787-6505. See page S of the booklet "[nstructions 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 ($) calendar months after the decedent's death, a five percent (SI)
discount of the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January lB, 1996, the first day after the and 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 (l) day
from the date oF death, to the date of payment. Taxes which became delinquent before January l, I98Z
bear interest at the rate of six (6g) percent per annum calculated at a daily rate of .00016~.
A11 taxes which became delinquent on or after January 1) 198Z mill bear interest at a rate which mill vary fram
calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable
interest rates for 198Z through 2003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z ZOZ .O005fi& 1987 9g .OOOZfi7 1999 7Z .00019Z
1985 16Z .000¢38 1988-1991 llZ .000301 ZOO0 8Z .O00Z19
xgaq 11X .000501 1992 92 .0002q7 ZOO1 92 .000247
1985 132 .000356 1993-199~ 72 .000192 ZOOZ 6Z .O0016q
1986 102 .O0027~ 1995-1998 9Z .O00Zfi7 2003 52 .000137
--Interest is calculated as follows:
/NTEREST = 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 (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.
COttHONWEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. ZB0601
HARRISBURG, PA 171ZB-0601
RE¥-IS,:iS EX AFP (og-DD)
ZNFORMATZON NOTZCE
AND
TAXPAYER RESPONSE
FZLE NO. Zl~'~-i~'~
ACN 03105670
DATE 03-04-2003
JAY E GAINOR
1008 HAVENNOOD CT
NECHANICSBURG PA 17050 ,
TYPE OF ACCOUNT
EST. OF HELEN J GAINOR [] SAVINGS
S.S. NO. 201-16-1983 [] CHECKINg
DATE OF DEATH 01-16-2005 [] TRUST
COUNTY CUNBERLAND [] CERTIF.
REHIT PAYNENT AND FORES TO:
RESISTER OF NILLS
CUNBERLAND CO COURT HOUSE
CARLISLE, PA 17013
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 correct[on fram the financial institution, attach a copy
cf Pennsylvania. Questions amy be answered by calling (717) 787-8527.
CONPLETE PART 1 BELOW x x # SEE REVERSE SIDE FOR FILING AND PAYNENT INSTRUCTIONS
Account No. 5140022191 Date 01-01-1978
Established
Account Balance Z, 31q. 07
Percent Taxable X 16. 667
Amount SubSect to Tax 390.69
Tax Rate X . 045
Potential Tax Due 17.58
To insure proper credit to your account, tee
(Z) cop[es of this notice must accompany your
payment to the Register of Hills. Hake check
payable to: "Register of Wills, Agent".
NOTE: If tax payments are made within three
(3} months of the decedent's date of death,
you amy deduct a 5Z discount of the tax due.
Any inheritance tax due w[[l become delinquent
nine (9) months after the date of death.
PART TAXPAYER RESPONSE
A. r~'The above JnformetJon and tax due is correct.
1. You may choose to remit payment to the Register of Hills with two copies of this notice to obtain
CHECK a discount or avoid interest, or you may check box
ONE 3 Wills and an official assass~eent will be issued by the PA Department of Revenue.
BLOCK J B. [] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
ONLY to be filed by the decedent's representative.
[] The above information is incorrect and/or debts and deductions were paid by you.
C.
You must camp[ate PART [] and/or PART [] be[ow.
PART If you indicate a different tax rate, please stats your
[] relationship to decedent:
TAX RETURN - CONPIJT?.T!ON OF TAX _nH .JO!NT/TRIJST ACCOUNTS
LINE 1. Date Established
2. Account Balance ~
$. Percent Taxable $ X
q. Amount SubSect to Tax q
$. Debts and Deductions ~ -
6. Amount Taxable 6
7. Tax Rate 7 X
8. Tax Due 8
PART
DATE PAID
DEBTS AND DEDUCTIONS CLAZNED
PAYEE DESCRIPTION ANOUNT PAID
/ TOTAL (Enter on Line S of Tax Computation) $
Un_der,~alties of perjury, Z declare that the facts I have reported above are true, correct and
comple//+,a~to//~he)]~st o~m~k~_nowledge and belief. HONE C 7' 7
TAXPAY TELEPHONE NUHSER D~TE
GENERAL INFORHATZON
1. FAILURE TO RESPOND NZLL RESULT ZN AN OFFICIAL TAX ASSESSHENT aith applicable interest based on information
submitted by the financial institution.
2. Inhar[tance tax becomes delinquent nine months after tho decadant's data of death,
$. A joint account is taxable avon though the decedant's name was added as a matter of convenience.
4. Accounts [including those held bataaan husband and wife) ahich the decedent put in joint names within one year prior to
death ara fully taxable as transfers.
5. Accounts estabLished jointly between husband and aifa aero than one year prior to death ara not taxable.
6. Accounts held by a decedent "in trust for" another or others are taxable fully.
REPORTING iNSTRUCTIONS - PART I - TAXPAYER RESPONSE
1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X"
in block "A" of Part I of the "Taxpayer Response" section. Sign tam copies and submit them with your check for the amount of
tax to the Register of Wills of the county indicated. The PA Bapartaant of Revenue mill issue an official assessment
[Form REV-1548 EX) upon receipt of the return from the Register of Nills.
Z. BLOCK B - If the asset specified on this notice has been or will ba reported and tax paid with the Pennsylvania Inheritance
Tax Return fiIad by the dacadant'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, Bapt zanB01, Harrisburg, PA 171Z8-0601 in the
envelope provided.
$. BLOCK C - If the not[ca information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts 2 and
according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register
of Nills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-IS~8 EX) upon receipt
of the return from the Register of Hills.
TAX RETURN - PART Z - TAX COMPUTATTON
LINE
1. Enter the date tho account originally ams established or titted in the manner existing at data of death.
NOTE: For a decedent dying after 1Z/1z/az: Accounts which the decedent put in joint names within one (13 year of death ara
taxable fully as transfers. However, there is an exclusion not to exceed $3,000 par transferee regardless of the value of
the account or the number of accounts held.
If a doubZa asterisk (ex) appears before your first name Jn the address portion of this notice, the S3,000 excLusion
aIready has bean deducted from the account balance as reported by the financial institution.
Z. Enter the total balance of the account including interest accrued to the date of death.
3. The percent of the account that is taxable for each survivor is determined as folloes:
A. The percent taxable for joint assets established more than cna year prior to the decedant's death:
I DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X lO0 = PERCENT TAXABLE
JOTNT ONNERS SURVIVING JOINT ONNERS
Example: A joint asset registered in the name of the decedent and two other parsons.
I DIVIDED BY 3 [JOINT OWNERS) DTVIDED BY Z [SURVIVORS) = .167 X 100 16.7Z [TAXABLE FOR EACH SURVIVOR)
B.The percent taxable far assets created eJthin one year of the dacadent's death or accounts owned by the decedent but held
in trust for another indivlduaI(s) (trust beneficiaries):
I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE
OWNERS OR TRUST BENEFICIARIES
Example: Joint account registered in the name of the decadent and two other persons and established within one year of death by
the decedent.
I DzVIDEO BY Z (SURVTVORS) = .50 X IO0 = 50Z (TAXABLE FOR EACH SURVTVOR)
4. The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line
5. Enter tho 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 tho amount subject to tax (line
7. Enter the appropriate tax rate (1ina 7) as determined below.
De~e of Death Spouse Lineal Sibling Collateral
07/01/94 ~o 12/51/94
01/01/95 ~o 06/50/00 OX 6Z 1EX 15X
07/01/00 ~o presen~ OX 4.EX~
NTha tax rate imposed on the nat vaIue of transfers from a dec :y-one yaa,S age younger at
death to or for the usa of a natural parent, an adopt[va parent, or a 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 alL children of the
naturaI 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 hairs includes all other beneficiaries.
CLATMED DEDUCTTONS PART $ - DE]ITS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as follows:
A. You legally ara responsible for payment, ar 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 ~urnish proof of payment.
C. Debts being claimed must ba itemized fully in Part 3. If additional space is needed, usa plain paper B l/Z" x 11". Proof of
payment may bo 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 002442
GAINOR JAY E
1008 HAVENWOOD COURT
MECHANICSBURG, PA 17050
........ fold
ESTATE INFORMATION: SSN: 201-16-4983
FILE NUMBER: 2103-0328
DECEDENT NAME: GAINOR HELEN J
DATE OF PAYMENT: 04/14/2003
POSTMARK DATE: 04/11/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 01 / 16/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03105670 $17.58
TOTAL AMOUNT PAID:
$17.58
REMARKS: JAY EGAINOR
SEAL
CHECK//8204
INITIALS: CW
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
· Complete items 1, 2, and 3. Also complete
item 4 if Restricted Delivery is desired.
· Print your name and address on the reverse
so that we can return the card to you.
· Attach this card to the back of the mailpiece,
or on the front if space permits.
1. Article Addressed to:
JAY E. GAINOR
1008 HAVENWOOD COURT
MECHANICSBURG, PA 17050
If YES, enter de~v6~ry address belQ~,:
,4PI~ 2 1 2003 ~;L,~ro
3. Service Type
[~ Certified Mail [] Express Mail
[] Registered [] Return Receipt for Merchandise
[] Insured Mail [] C.O.D.
4. Restricted Delivery? (Extra Fee) [] Yes
2. Article Number
(Transfer from service label) 7001 2510 0006 5862 0838
PS Form 3811, August 2001 Domestic Return Receipt 102595-02-M-0835
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 28O6O1
HARRISBURG PA 17128-0601
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