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Home My WebLink About08-01-11COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: SHULTZ CHRISTINE 521 HILLTOP ROAD MILLERSTOWN, PA 17062 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ACN ASSESSMENT CONTROL NUMBER "--'-'-- fol7 ESTATE INFORMATION: ssN: 578-2a-8866 FILE NUMBER: 2111-0794 DECEDENT NAME: MITCHELL MABEL M DATE OF PAYMENT: 08/01/2011 POSTMARK DATE: 07/29/201 1 COUNTY: CUMBERLAND DATE OF DEATH: 05/29/2011 TOTAL AMOUNT PAID: REMARKS: CHRISTINE SHULTZ CHECK# 4780 SEAL INITIALS: WZ RECEIVED BY: REGISTER OF WILLS REV-1182 EX(11-961 NO. CD 014784 AMOUNT LENDA EARNER STRASBAUGH 551.47 REGISTER OF WILLS B ~: PENN~`~G~VANIA INHERITANCE TAX (~ INFORMATION NOTICE FILE No. 21 - ~ ~ ~~~ BUREAU OF INDIVIDUAL TAXES AND Po Box zaosol pennsy V a ACN 11145595 NARR1sBURC PA 17128-0601 DEPARTMEN70 ~'" ~ r ~~TA~PAYE R RE S P O N S E DATE 07-08-2011 REV-1543 E% PFP (R5-11J CLFaK OF TYPE OF ACCOUNT ~~S CdUR~ ~ Q~ EST. OF MABEL M MITCHELL ^ savlNCs ~7 ~y /~11 CA~~~~OFft~-~~`~~ ~~~~ ~~ $$N 578-24-8866 ^ CHECKING DATE OF DEATH 05-29-2011 ^ TRUST COUNTY CUMBERLAND X^ CERTIF. REMIT PAYMENT AND FORMS T0: CHRISTINE SHULTZ REGISTER OF WILLS 521 HILLTOP ROAD 1 COURTHOUSE SQUARE MILLERSTOWN PA 17062 CARLISLE PA 17013 MEMBERS 1ST FCU provided the department with the information below, which was used in calculating the inheritance tax due. Records indicate that at the death of the above-named decedent, you were a ,i oint owner/beneficiary of this account. If yoU 8re the Spouse Of the deceased and any amount other than zero is reflected below on the Potential Tax Due line. note no tax may be due, but you must notify the department of your relationship to the deceased by checking Box C in PART 1 below and Writing "spouse" in PART 2. If you believe the information is incorrect. Dl ease obtain written correction from the financial institution, attach a copy to this form and return it to the above addreso-. Please call Z17-787-6327 with Questions.. COMPLETE PART 1 BELOW ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 44443-40 Date 09-29-2006 To ensure proper credit to the account, two Established copies of this notice oust eeeomparry payment to the Register of Wills. Make check Account Balance $ 2,287.47 vayable to "Register of wills. Agent". Percent Taxable X 50.000 NDTEr If tax payments era made within three Amount Subject to Tax $ 1,143.74 months of the decedent's date of death, Tax Rata ~( - 045 deduct a 5 percent discount on the tex due. Arty inheritance tax due will become delinquent Potential Tax Due $ 5 1 .4 7 nine months of tar the tlate of death. PART TAXPAYER RESPONSE 1^ A. The above infonation and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. C ONE BLOCK B. ^ The above asset has boon or will be reported and tax paid with the Pennsylvania inheritance tax return 0 NL Y filed by the estate representative. C. ^ The above informs ion is incorr t and/or debts and deductions ware paid. Complete PART ~2 and/or PART 3~ below. PART TAX If indicating a different tax rate, Please state relationship to decedent: RETURN - CALCULATION OF TAX ON JOINT/TRUST ACCOUNTS LIWE 1. Data -Gstabll alsed--.~-.. 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rata 8. Tax Due PART 3^ 1 2 $ - _ 3 X 4 $ 5 6 7 X 6 ~ DEBTS AND DEDUCTIONS CLAIMED Under penalties of perjury, I declare that the facts I reported above are true, correct and c 1q\ t~~- to.~ n/t he (~est ~f ~^my o etlge and belief. HOME C `1 )~ ~ °~j~ .gVU1N1,1/YV/ 1 \ ~ !W1`~ WORK C~~R ~o) ~3"~ 5~, 300 `7 - reYaeyGa crr_NeriiaF TELEPHONE NUMBER DATE DATE PAID PAYEE DESCRIPTION AMOUNT PAID GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance tax becowes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even when the decedent's nave was added as a natter of convenience. 4. Accounts (including those held between husband and wife) the decedent put in joint naves within one year prior to death are fully taxable. 5. Accounts astablishetl jointly between husband and wife wore than one year vrior to death are not taxable. 6. Accounts held by a decetlent "in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and calculation in the notice are correct and doductions are not .being claimed, place an "X" in Block A of Part 1 of the "Taxpayer Response" section. Sign two copies and subwit them with a check for the amount of tax to the register of wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 IX) upon receipt of the return from the register of wills. 2. 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 estate's representative, place an "X" in Block B of Part 1 of the "Taxpayer Response" section. Sign two copies and return to the register of wills of the county indicated. 3. BLOCK C - If the notice inforwation is incorrect and/or deductions are being claiwed, check Block C and complete Parts 2 and 3 according to the instructions below. Sign two copies and subwit them with your check far the amount of tax Davabl• to the register of wills of the county indicated. The PA Department of Revenue will issue an official assesswent (Forty REV-1548 IX) upon receipt of the return from the register of wills. TAX RETURN - PART 2 - TAX CALCULATION LINE 1. Enter the date the account originally was established or titled in the Wanner existin0 at date of death. NOTE: For a decedent rho died after l2/12/82, accounts the decedent put in joint naves within one year of death are fully taxable. However, there is an exclusion not to exceed 13.000 per transferee, regardless of the value of the account or the nuwber of accounts held. If a double asterisk (..) appears before your first name in the address portion of this notice, the 65,000 exclusion was deducted frow the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. The percentage of the account that is taxable to each survivor is data rm fined es follows: A. The percantaga taxable of joint assets established wore than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF NULTIPLIED BY 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING J07NT OWNERS Example: A joint asset registered in the nave of the decadent and two other persons: 1 DIVIDED BY 3 WOINT OWNERS) DIVIDED BY 2 CSURV IYORS) _ .167 X 100 = 16.7 percent (TAXABLE TD EACH SURVIVOR) B. The percentage taxable for 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): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decetlent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The amount subj act to tax (Line 4) is deterwined by wultiplyinp the account balance (Line 2) 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 data Mined by subtracting the debts and deductions (Line 5) from the amount Subject to tax (Line 4). 7. Enter the eDPropriate tax rate (Line 7) as deterwined below. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3 percent 6 percent 15 percent 15 percent 01/01/95 to 06/30/00 0 percent 6 percent 15 percent 15 percent 07/01/00 to present 0 percent 4.5 percent ~ 12 percent 15 percent rrw aax rata 1mpeSaO On LIIa mac aalge Oi SraOSTBrs irpm 8 OeCBaaep Cnlle Z1 years of ape Or younger at death to or for the use of a netu ral parent, an atlovtive parent or a stepparent of the child is 0 percent. The lineal class of hairs includes grandparents, parents, children and other lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adoptetl children and slap 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 steD-deseendants. "Siblings" are defined as individuals who have at least one parent in eowmon with the decedent, whether by blood or adoption. The Collateral class of hairs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED All owablo tlebts and tleduetions are deterwined as follows: A. You are legally responsible for paywent, or the estate subject to adwinistration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after the death of the decedent antl can furnish proof of pavwent. C. Debts being claiwed roust be itewized fully in Part 3. If additional space is needed, use 8 1/2" x 11" shoat of paper. Proof of payment may be requested by the PA Department of Revenue. ' LISA fl i- 9{ f f.`~P ' "", `jYiif t 4$~~(}~ rt~fi'_ _ ~~ ~ f~. ~jw~ t{ ~flill. ~ . 1 R„~tw J :' ~ 11 ! ~+ ~ ~J, I AUG l 3 '~ ffrilf'~ ~~ f CLERK OF ORF~N S COItRT - t'i ~. j 1 ' s ~~ ~~~ o i~ ~~~ f ~~ ~. i ~~~~ :_ _ ~ur~~~~~,n co. PA ~_ Q .~ 1 ~~ i~ ' 1 O ^ Q r .~ ~~ v'f 1„} ~° ~r! x