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HomeMy WebLinkAbout03-0356CONNON#EALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG, PA 171ZB-0601 REV-15~iS EX AFP CDg-00) '7 ' ZNFORHATZON NOTICE AND TAXPAYER RESPONSE FZLE NO. Z1-0~-~5~ ACN 021q5569 DATE 10'16-2002 DENNIS S BUTTORFF q01 7TH ST NEW CUMBERLAND PA 17070 TYPE OF ACCOUNT EST. OF JOSEPH S BUTTORFF [] SAVTNOS S.S. NO. 18~-12-$219 [] CHECKTNg DATE OF DEATH 07-15-2002 [] TRUST COUNTY CUHBERLAND [] CERTIF. REMIT PAYHENT AND FORMS TO: REGISTER OF HILLS 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 fram 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 Pennsylvenla. Guastions may be answered by calling (717) 7aT-&SIT. COMPLETE PART I BELON# # ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS PART Account No. $19000~8Z~5 De*e 07-18-1996 Established Account Balance 6Zq.77 Percent Taxable X 50.000 Amount Subject to Tax ~1~.59 Tax Rate X .15 Potential Tax Due ~6.86 To insure proper credit to your account, two CZ) 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 within three (3) months of the decadant's data of daath, you may deduct a 5Z discount of the tax due. Any inheritance tax due sill become delinquent nine (9) months after the Gatu of death. TAXPAYER RESPONSE CHECK ONE BLOCK ONLY PART TAX LINE ~'i~ EX ~.,~: ~z . ~:-= ~ m.~:i~: ~'~E"'"":~::"~;'"~'~? EiET"E"*'~:~;~;~;; ,~;,~:,;,;,;;:,:.,;,;:;,;,;::,*,*,:=-,:,~= ...... . ......................... A. ~The above information 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 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. ~ The above asset has been or will be reported and tax paid with the PmnnsyIvania Inheritance Tax return to bm filed by the dacadent's representative. C. ~ The above information is incorrect and/or debts and deductions were paid by you. You must compIeta PART ~ and/or PART ~belaw. If you indicate e different ~ rate, please s~a~e your r.l.t,onsh,p to d.c.d.nt: ~ ~ )l~ RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Date Established 2. Account Balance 2 $. Percent Taxable ~. Amount Subjec* *o Tax ~, Oebt$ and Baduct[ons [ - 6. Amount Taxable 6 7. T.x R.t. 7 x · 0/-45- 8. Tax Due PART DATE PAID DEBTS AND DEDUCTIONS CLAZNEll PAYEE DESCRIPTION ~ AMOUNT PAID TOTAL (Enter on Line $ of Tax Computation) $ Under penalties of perjury, ! decZare that the facts Z have reported above arm true, correct and TAXPAYER SIGNATURE ' -~J TELEPHONE NUMBER 6ENERAL INFORHATION 1. FAXLURE TO RESPOND W~LL RESULT ~N AN OFFICIAL TAX ASSESSNENT eith applicable interest based on information submitted by the financial institution. Z. inheritance tax becomes delinquent nine months after the decedent's date of death. 5. A joint account Js taxable even though the decedent's name ams added as a matter of convenience. q. Accounts (including those held bateeen husband and mira) ahich the decedent put in joint names eithin one year prior to death ara fully taxable as transfers. 5. Accounts established jointly between husband and wi~e more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust far" another or others are taxable fully. REPORTIN$ INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an in block "A" of Part 1 of the "Taxpayer Response" section. Sign tad copies and submit thee 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 (Form REV-15qB EX) upon receipt of the return free the Register of #ills. Z. BLOCK B - [f the asset specified on this notice has been or will be reported and tax paid eith the Pennsylvania Inheritance Tax Return filed by the decadent's representative, place an "X" in black "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of [ndividual Taxes, Dapt Z&060I, Harrisburg, PA 171ZB-060! in the envelope provided. 5. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts according to the instructions baloa. Sign tee copies and submit them with your check ~or the amount of tax payable to the Register of Hills of the county indicated. The PA Department of Revenue ail1 issue an official assessment (Fora REV-15~B EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART 2 - TAX COHPUTATION LINE 1. Enter the date the account originally ams established or titled in the manner existing at date of death. NOTE: For a decedent dying after 1Z/Il/aZ: Accounts which the decedent put in joint names within Dna (13 year of death are taxable fully as transfers. Hoeever, there is an exclusion not to exceed $5,000 par transferee regardless of the value of the account or the number of accounts held. If a double asterisk (ex) 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. Z. Enter the total balance of the account including interest accrued to the date of death. 5. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established aero than one year prior to the decadant's death: I DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X lO0 = PERCENT TAXABLE JOINT OHNERS SURVIVING JOINT OHNERS Example: A joint asset registered in the name of the decedent and tee other persons. I DIVIDED BY 5 (JOINT OMNERS) DIVIDED BY g (SURVIVORS) = .167 X 100 = 16.TZ (TAXABLE FOR EACH SURVIVOR) B. The percent taxable ~or assets created aithin one year of the dacadent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVZNG JOZNT X lO0 = PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and tad other persons and established aithin one year of death by the decedent. I DIVIDED BY Z (SURVIVORS) = .SO X 100 = 50Z (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line ~) is determined by multiplying the account balance (line Z) by the percent taxable (1ina 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 q). 7. Enter the appropriate tax rate (line 7) es determined below. Da~e of _neath Spouse L[neal Sibling Collateral 07/01/9q '~o 12/$1/9q 01/01/95 *~o 06/:50/00 OX 6X 07/01/00 ~o presen~ OX q.BX~ 12X ..... younger at eThe tax rate imposed on ti death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is OZ. The lineal class of heirs inclbdas grandparents, parents, children, and 11naa1 descendents. "Children" includes natural children ahethar or not they have been adopted by others, adopted children and step children. '"Lineal descendents" includes ell children of the natural parents and their descendents, ehethar or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals mhd have at least one parent in common aith the decedent, ehathar by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTION5 - PART $ - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as folloas: 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 ba itemized fully in Part 5. If additional space is needed, use plain paper B l/Z" x 11". Proof of payment may ba requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-O601 RECEIVED FROM: BUTTORFF DENNIS S 401 7TH STREET NEW CUMBERLAND, PA PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT DUPLICATE 17070 NO. REV-1162 EX(11-96) CD 002482 ........ fold ESTATE INFORMATION: SSN. 184-12-3219 FILE NUMBER: 2103-0356 DECEDENT NAME: BUTTORFF JOSEPH S DATE OF PAYMENT: 04/23/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 07/15/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 02145569 $14.05 REMARKS: DENNIS S BUTTORFF CASH PAYMENT TOTAL AMOUNT PAID: $14.05 SEAL INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDTVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENTz ALLOHANCE OR DZSALLOHANCE OF DEDUCTZONS, AND ASSESSHENT OF TAX ON i';_ JOINTLY HELD OR TRUST ASSETS DENNIS S BUTTORFF 401 7TH ST NEW CUMBERLAND PA 17070 DATE 08-04-2005 ESTATE OF BUTTORFF DATE OF DEATH 07-15-2002 ii~ZLE NUNBER 21 03-0356 COUNTY CUMBERLAND SSN/DC 184-12-$219 ACH 02145569 Amount REV-IGli* EX AFP (01-03) JOSEPH S HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ REV-IS48 EX AFP (01-03) RETAIN LOWER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSNENT OF TAX ON dOINTLY HELD OR TRUST ASSETS DATE 08-04-2005 ESTATE OF BUTTORFF JOSEPH S DATE OF DEATH 07-15-2002 COUNTY CUMBERLAND FILE NO. 21 05-0556 S.S/D.C. NO. 184-12-5219 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED ACN 02145569 dOZNT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 51900048245 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST ( ~ TIME CERTIFICATE DATE ESTABLISHED 07-18-1996 Account Balance PePcen~ Taxable Amount Sub~ec~ ~o Tax Debts and Deductions Taxable Amoun~ Tax Ra~e Tax Due TAX CREDTTS: 624.77 X 0.500 312.39 - .00 312.39 14.06 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBNIT 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 DATE 04-25-2005 RECEIPT NUMBER CDOOZ482 DISCOUNT C+) INTEREST/PEN PAID (-) .00 ANOUNT PAID 14.05 ZF PAID AFTER TH/S DATE, SEE REVERSE FOR CALCULATION OF ADDZ~ONAL ZNTEREST. ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT"(CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THIS FORN FOR ZNSTRUCTZONS.) TOTAL TAX CREDIT BALANCE OF TAX DUE~ INTEREST AND PEN. TOTAL DUE 14.05 .01 .02 PURPOSE OF NOTICE: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (7Z P.S. Section 9140). PAYHEHT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. -- Hake check or Ionay order payable to: REGISTER OF RILLS, AGENT. REFUND [CR): A refund of a tax credit) mhich mas not requested on the tax return, may be requested by Colpleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ere available at the Office of the Register of #ills) any of the 23 Revenue District Offices or by calling the special 24-hour anseering service for forms ordering: 1-800-362-2050; services for taxpayers aith special hearing and or speaking needs: 1-800-447-5020 (TT only). OBJECTIONS: Any party in interest not satisfied eith the appraisement) allomance, or disallomance of deductions or assessment of tax (including discount or interest) as shoen on this Notice may object mithin sixty (60) days of receipt of this Notice by: --mritten pretest to the PA Department of Revenue) Board of Appeals, Dept. 281021, Harrisburg) PA 171[B-lO[l, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADH[N- [STRATIVE CORRECT[OHS: DISCOUNT: PENALTY: INTEREST: Factual errors discovered on this assessment should be addressed in eriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviem Unit) DEPT. 280601) Harrisburg, PA [7126-0601 Phone (717} 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return far a Resident Decedent" (REV-iS01) for an explanation of administratively correctable errors. If any tax due is paid mithin three (3) calendar months after the decedent's death) a five percent discount of the tax paid is allomed. 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 end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the sale time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning mith 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 (6X) percent per annum calculated at a daily rate of .000164. Ali taxes ehich became deIinquent on or after January It 1982 will bear interest at a rate which aiII 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.. Yea__r Rate Factor Yea__r Rate Factor 19BI 202 .000548 1987 9Z .OOOZ4? 1999 7Z .000192 1963 16Z .000438 1988-1991 11Z .000301 2000 BZ .000219 1984 112 .000301 1992 9Z .000247 2001 9X .000247 1985 132 .000356 1993-1994 72 .000192 ZOOZ 62 .000164 1986 102 .000274 1995-1996 9Z .000247 2003 52 .000137 --Interest is calculated as folloes: 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 (15) days beyond the date of the essessaent. If payment is made after the interest computation date shoan on the Notice, additional interest must be calculated.