Loading...
HomeMy WebLinkAbout03-0516BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DZVTSTON DEPT. 28060! HARRzSBURC, PA 17128-D601 PETER A SMITH 27 LOG CABIN DR GRANTVILLE PA 17028 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISENENT, ALLONANCE OR DISALLO#ANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE ESTATE OF DATE OF DEATH FILE NUHDER COUNTY SSN/DC ACN 09-29-2003 SMITH 04-05-2003 21 03-0516 CUMBERLAND 174-20-0102 03123098 Amoun~ Rmm/~*ed REV-1;48 EX AFP (01-05) BLANCHE HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE REV-X548 EX AFP (01-03) RETAIN LOWER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON dOXNTLY HELD OR TRUST ASSETS DATE 09-29-2003 ESTATE OF SMITH BLANCHE DATE OF DEATH 04-05-2003 COUNTY CUHBERLAND FILE NO. 21 03-0516 S.S/D.C. NO. 174-20-0102 ACN 03123098 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED dOXNT OR TRUST ASSET INFORMATION FINANCIAL ZNSTITUTION: ALLFIRST BANK ACCOUNT NO. 87008000153807 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING C ) TRUST (~ TIME CERTIFICATE DATE ESTABLISHED 05-16-1990 Account Balance 912.10 Percent Taxable X 0.500 Amount Subject to Tax 456.05 Debts and Deductions - .00 Taxable Amount 456.05 Tax Rate X .15 Tax Due 68.41 NOTE: TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID (-) AMOUNT PAID 07-11-2003 CD002840 .00 68.41 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." TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 68.41 .00 .00 .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT IS REQUIRED. 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: PAYHENT: REFUND (CR]: OBJECTIONS: ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: /NTEREST: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Section 9140). Detach the top portion of this Notice end submit with 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-IS13). Applications are available at the Office of the Register of #ills, any of the Z3 Revenue District Offices or by calling the special Z4-hour anseering service for forms ordering: 1-800-36Z-Z050; 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, alloaance, or disallowance of deductions or assessment of tax (including discount or interest) as s~own on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Beard of Appeals, Dept. Z81OZ1, Harrisburg, PA 171ZB-IOZ1, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Caurt 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 e Resident Decedent" (REV-1501) for an explanation of edeinistrativaty correctable errors. If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent (SZ) 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 periad. This non-participation penalty is appealable in the same manner and in the 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 #ith first day cf delinquency, or nine (9) months and one (1) day free 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. Al! taxes ehich became delinquent on or after January 1, 19az mill bear interest at a rate ehich mill vary free calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 are: Interest Daily Year Rate Factor Yea___r 198Z ZOX .000548 1987 1983 16Z .000458 1988-1991 1984 llX .000301 199Z 1985 13Z .000556 1993-1994 1986 1OZ .000274 1995-1998 --Interest is calculated as folloes: Interest Daily Interest Daily Rate Factor Year Rate Factor 9Z .000247 1999 7Z .00019Z llZ .000301 ZOO0 82 .000219 9Z .000Z47 ZOO1 9Z .000Z47 7Z .00019Z ZOOZ 62 .000164 9Z .000247 2003 SZ .000137 /NTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DEL/NQUBNT X DALLY /NTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill 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 INHERITANCE TAX DZVTSTON DEPT. 180601 HARRISBURG, PA 17128-0601 PETER A SMITH 17 LOG CABIN DR GRANTVILLE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PA 17028 NOTICE OF INHERITANCE TAX APPRATSENENT. ALLONANCE OR DTSALLONANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 09-29-2005 ESTATE OF SMITH DATE OF DEATH 0q-05-2005 FILE NUMBER 21 05-0516 COUNTY CUMBERLAND SSN/DC 17q-20-0102 ACN 05125097 Amoun't Rem.t*l: ~:ed I REV-I~8 EX &FP C01-05) BLANCHE HAKE CHECK PAYABLE AND REMIT PAYMENT TO= REGISTER OF WZLLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE REV-1548 EX AFP (01-03} RETAIN LOWER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS pATE 09-29-Z005 ESTATE OF SMITH BLANCHE DATE OF DEATH Oq-O5-ZO05 COUNTY CUMBERLAND FILE NO. Z1 05-0516 S.S/D.C. NO. 17q-Z0-0102 TAX RETURN WAS: (X) ACCEPTED AS FILED ¢ ) CHANGED ACH 05125097 JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST BANK ACCOUNT NO. 87008000155815 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TIME CERTIFICATE DATE ESTABLISHED 05-16-1990 Account Balance 912.10 Percent Taxable X 0.500 Amount Subject to Tax q56.05 Debts and Deductions - .00 Taxable Amount q56.05 Tax Rate X .15 Tax Due 68.ql NOTE: TAX CREDITS.' PAYHENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 07-11-2005 CDOO28q0 .00 68.ql TF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATTON OF ADDT' [ONAL INTEREST. ~ ( IF TOTAL DUE ZS LESS THAN $1, NO PAYHENT IS REQUTRED. TF TOTAL DUE KS REFLECTED AS A 'CREDTT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS FORH FOR INSTRUCTIONS. ) TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 68.ql .00 .00 .00 PURPOSE OF NOTICE: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TI P.S. Section 9140). PAYHENT: Detach the top portion of this Notice and submit with your payment to the Register of Mills printed on the reverse side. -- Hake check ar money order payable to: REGISTER OF HILLS, AGENT. REFUND (CR): 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 tho Register of Hills, any of the Z5 Revenue District Offices or by calling the special 24-hour answering service for forms ordering: 1-800-56Z-Z050~ services for taxpayers #ith special hearing end or speaking needs: [-800-447-30Z0 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disalloeance of deductions or assessment of tax (including discount or interest) as shown on this Notice amy object within sixty (60) days of receipt of this Notice by: OR --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZB-lOZ1, --electing to have the .attar determined et the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADH[N- ISTRAT[VE CORRECT[OHS: DISCOUNT: PENALTY: INTEREST: 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. Z&0601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-leo1) 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 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 tiaa period as you would appeal the tax and interest that has been assessed es indicated an this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (13 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 par annum calculated at a daily rate of .gO0164. AIl 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 198Z through ZOO3 ara: Interest Daily Interest Daily interest Daily Year Rate Factor Yea__r Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 9Z .000247 1999 7Z .O00lgg 1983 16Z .000458 1988-1991 llZ .000501 ZOO0 eX .OOOZ19 1984 IIX .000301 199Z 9Z .000Z47 2001 9Z .000Z47 1985 13Z .000556 1993-1994 7Z .O0019Z ZOOZ 6Z .000164 1986 1DZ .000Z74 1995-1998 9X .O00Zq7 ZOO3 5Z .000157 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NURBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (153 days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additionat interest must be calculated. BUREAU OF 'rNDZV'rDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRTSBURG, PA 17128-0601 LINDA L RICHCREEK 5955 BLUE HOUNTAIN TRL ENOLA CONHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF IBBERZTANCE TAX APPR&ISEBEBT, ALLO#ABCE OR DISALLOBANCE OF DEDUCTIONS, AND ASSESSBENT OF TAX OB JOINTLY HELD OR TRUST ASSETS PA 17025-1106 DATE 09-29-2003 ESTATE OF SHITH DATE OF DEATH 0q-05-2005 FILE NUHBER 21 03-0516 COUNTY CUHBERLAND SSN/DC 17q-20-0102 ACN 03123096 Amoun~ Rem/~ed R£V-l~48 EX AFP CUI-O$} BLANCHE HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE REV-Z548 EX AFP (01-03) RETAIN LONER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 09-29-2003 ESTATE OF SHITH BLANCHE DATE OF DEATH 0R-05-2005 COUNTY CUHBERLAND FILE NO. 21 03-0516 S.S/D.C. NO. 17~-20-0102 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED ACN 05125096 dOZNT OR TRUST ASSET INFORHATZON FINANCIAL INSTITUTION: ALLFIRST BANK ACCOUNT NO. 00796515~2 TYPE OF ACCOUNT: ( ) SAVINGS C~ CHECKING ( ) TRUST ¢ ) TIHE CERTIFICATE DATE ESTABLISHED 06-28-1982 Account Balance 2,601.86 Percent Taxable X 0.500 Amount Subject to Tax 1,500.93 Debts and Deductions Z,8~7.00 Taxable Amount .00 Tax Rate X .q5 Tax Due .00 TAX CRED'rTS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBNIT THE UPPER PORTION OF THIS NOTICE NITH YOUR TAX PAYHENT TO THE REGISTER OF HILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF HILLS, AGENT." PAYHENT DATE AHOUNT PAID IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADD~ £ONAL INTEREST. IF TOTAL DUE KS LESS THAN $1, NO PAYBENT KS REQU/RED. /F TOTAL DUE KS REFLECTED AS A "CRED/T" { CR}, YOU BAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORB FOR INSTRUCTIONS. } RECEIPT NUNBER DISCOUNT (+) INTEREST/PEN PAID (- TOTAL TAX CREDIT l-- .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 PURPOSE OF NOTXCE: To ~ulfi11 the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TI P.S. Section 91qO), PAYMENT: 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 money order payable to: REGISTER OF HILLS, AGENT. REFUND (CR): 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 Z3 Revenue District Offices or by calling the specie1 Zq-hour answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers eith special hearing and or speaking needs: l-BO0-q47-30ZO (TT OBJECTIONS: 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 (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZB-lOZ1, OR --electing to have the matter determined et the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: 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 Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 3 of the booklet -/nstructions ~or Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. [f any tax due is paid within 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 would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day free the date of death, to the date of payment. Taxes which became delinquent before January l, 198Z bear interest et the rate of six (6Z) percent per annum calculated at a daily rate of .OOO16q. A11 taxes which became delinquent on or after January 1, 19BI mill bear interest at a rate which wilt vary from The applicable calendar year to calendar year eith that rate announced by the PA Department of Revenue. interest rates for 198Z through 2003 are: ~nterest Daily Interest Daily Xnterest DaiZy Year Rate Factor Yea._._r Rate Factor Yea.~r Rate Factor. 1962 ZOX .0005q8 1987 92 .O00Zq7 1999 72 .000192 1983 162 .000q38 1988-1991 11X .000301 ZOO0 82 .000Z19 198~ lXX .000301 199Z 92 .OOOZ~7 2001 92 .O00Z~7 1985 13Z .000356 1993-199~ 72 .00019Z ZOOZ 62 .00016q 1986 102 .O00Z7q 1995-1998 9X .0002~7 2003 5X .000137 --Interest is catculated as folloes: TNTEREST = BALANCE OF TAX UNPAXD X NUNBER OF DAYS DELTNi~UENT X DAXLY /NTERBST 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. COMMONgEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Ze0601 HARRISBURG, PA 171Z8-060! REV-2~li3 EX AFP COg-DO) TNFORMATTON NOTTCE AND TAXPAYER RESPONSE ACN 05125096 DATE 06-19-Z005 LZNDA L RICHCREEK 5955 BLUE MOUNTAIN TRL ENOLA PA 17025-110~;SI,~ ~C~i~'~~ i ~ESTC;OF BLANCHE SMITH i~!:~:. S~,S. NO. 17q-g0-010Z DATE OF DEATH 0q-05-Z005 COUNTY CUMBERLAND JU~ 25 ~!~ :~5 TYPE OF ACCOUNT O SAVINGS []CHECKING []TRUST []CERTZF. REH~T PAYHENT AND FORNS TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE· PA 17013 ALLFZRST 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 decadent, you mere a joint o~ner/beneficiary of this account. If you feel this information is incorrect, please obtain ~rittan correction from the ;inancial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance ~ith the Inheritance Tax La~s of the Comaon~ealth o; Pennsylvania. Questions may be answered by calling ¢717) 787-85Z7. COMPLETE PART I DELON # ~ ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 00796515qZ Date 06-28-1982 Established Account Balance 2 · 601 . 86 Percent TaxabZe X 5 0 . 0 0 0 A.ount Subject to Tax [, 300.93 Tax Rate X . [5 Potential Tax Due 195. lq To insure proper credit to your account, tho (g) cop[es o; this notice must accompany your payment to the Register of gills. Make check payabZe to: "Register of gills, Agent". NOTE: I~ tax payments are made ,ithin three (~) months of the decedant's date of death, you amy deduct a SZ discount of the tax due. Any inheritance tax due mill become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A. [] The above inforIation and tax due is correct. 1. You Iay choose to remit payment to the Register of gills ~ith tad copies of this notice to obtain CHECK a discount or avoid interest, or you amy check box "A" end return this notice to the Register of  ONE ~ gills and an official assessment ~ill be issued by the PA Department of Revenue. BLOCK J z. [] The above asset has been or ~ill be reported and tax paid ~ith the Pennsylvania Inheritance Tax return ONLY to be filed by the decedant's representative. C.~ The above information is incorrect and/or debts and deductians Mare paid by you. YOU lUSt complete PART [] and/or PART [] below. PART TAX LTNE 3. Percent Taxable q. AIount Subject to Tax $. Debts end Deductions 6. AIount Taxable 7. Tax Rate 8. Tax Due If you indicate a different tax rate, please state your relet~onshtp to decedent: RETURN - COMPUTATION OF.TAX ON JOINT/TRUST ACCOUNTS [. Date EstabZ~shed 1 s x : ~.~ ~,~ 6 7 X PART DAlE PAID DEBTS AND DEDUCTIONS CLAZMEn PAYEE DESCRIPTION AMOUNT PAID TOTAL r on Line 5 of Tax Computation) Under penalties of perjury· Z declare that the facts Z have reported above ere true, correct and ~% ~ ~o+ ~ knowl.edgeOeplete to~ the be of ay knowledge end belief. HOME C-~l-/ ) ~?~/~-- TELEPHONE NUMBER ~ATE GENERAL INFORNATION 1. FAILURE TO RESPOND HILL RESULT IN AN OFFZCZAL TAX ASSESSMENT 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. 5. 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 mile) #hich the decedent put in joint names within one year prior to death ere 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 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 in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit thee mith 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-1548 EX) upon receipt of the return free the Register of Hills. 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 fired by the decedent's representative, place an "X" in block "D" of Part 1 of the "Taxpayer Response" section. Sign Dna copy end return to the PA Department of Revenue, Bureau of IndividuaL Taxes, Dept ZB0601, Harrisburg, PA 17128-0601 in the envelope provided. 5. BLOCK C - [f the notice information is incorrect and/or deductions are being claimed, check block "C" and coapteta Parts according to the instructions below. Sign tad copies and submit thee 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 (Fore REV-IS48 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART 2 - TAX COHPUTATTON LINE 1. Enter the date the account originaLly was established or titLed in the manner existing et date of death. NOTE: For a decadent dying after II/II/BI: Accounts which the decedent put in joint names within one (1) year of death are taxable FuLly as transfers. However, there is an exclusion net to exceed $3,000 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 $5,000 exclusion already has been deducted fram the account balance as reported by the Financia! institution. Enter the tote! balance of the account including interest accrued to the date of death. 5. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for jaint assets estabLished more than one year prior to the decadent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT ONNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED DY 5 (JOINT ONNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within Dna year of the decadent's death or accounts owned by the decedent but held in trust For another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE OHNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decadent and two other persons and established within one year of death by the decedent. I DIVIDED BY Z (SURVIVORS) = .5n X 100 = 507. (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxabLe (line 53. 5. Enter the total of the debts end deductions listed in Part 5. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. Da~e of Death Spouse Lineal Sibling Collateral I 07/01/94 ~o 12/31/94 3Z 6Z 15Z 15Z 01/01/95 ~o 06/30/00 OX 6X 15X 07/01/00 ~o presen~ OX ~.$X~ 12X eThe tax rate imposed on tht net value of transfers free a ,~=ase younger at death to or for the usa of e natural parent, an adoptive parent, or a stepparent of the child is OZ. The lineal class of heirs incIudes grandparents, parents, children, and Lineal descendents. "ChiIdran" includes natural chiIdren whether or not they have bean adopted by others, adopted children and step children. "Lineal descendents" incLudes ali 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, whether by bided or adoption. The "CollateraL" cIass of heirs includes eLI other beneficiaries. CLATHED DEDUCTTONS - PART 5 DEBTS AND DEDUCTTONS CLATHED Allowable debts and deductions are determined as follows: A. You legaLLy ere 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 5. If additionaL space is needed, use pLain paper B I/Z" x 31". 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 002840 SMITH PETER 27 LOG CABIN DRIVE GRANTVILLE, PA 17028 ........ fold ESTATE INFORMATION: SSN: 174-20-0102 FILE NUMBER: 2103-0516 DECEDENT NAME: SMITH BLANCHE DATE OF PAYMENT: 07/23/2003 POSTMARK DATE: 07/11/2003 COUNTY: CUMBERLAND DATE OF DEATH: 04/05/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03123098 $68.41 03123097 $68.41 REMARKS: PETER A SMITH TOTAL AMOUNT PAID' $136.82 SEAL CHECK# 3100 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS CONHONHEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 171Z8-0601 REV-1543 EX &FP (09-00) '0.3. jLL 23 I\1~ :16 PETER A SHITH 27 LOS CABIN DR LLt' 6RANTVILLE PA~§~ ~':~ ZNFORHATZON NOTICE AND TAXPAYER RESPONSE FZLE NO. ZI-~-~/~ ACN 05125097 DATE 06-19-2005 TYPE OF ACCOUNT EST. OF BLANCHE SMITH [] SAV/NGS S.S. NO. 17q-20-OlOZ [] CHECK/NG DATE OF DEATH 0q-05-2003 [] TRUST COUNTY CUMBERLAND [] CERTZF. REHTT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 ALLFZRST BANK has providad the Department aith the information listed beloa which has been used in calculating tha potential tax due. Their records indicata that at the death of the above decedent, you Nero a joint oanar/banaficiary of this account. If you faa1 this information is incorrect, pIeasa obtain written corraction from tha financial institution, attach a copy to this fare and return it to the above address. This account is taxabla in accordance eith tha [nharitanca Tax Laos of tha Commonwealth of Pannsylvania. Questions aay be ansaered by calling (717) 787-BSZ7. COMPLETE PART I BELOW ~ ~ # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 87008000153815 Date 0 5-16-199 0 To insure proper cradit ta your account, two Established (Z) copies of this notice must accompany your payment to tha Registar of Hills. Hake check Account Balance 912.10 payable to: "Register of NiZls, Agent". Percent Taxable X 50.000 Amount Subject to Tax ~56 . 05 ROTE: If tax payments ara made within three (5) months of tha dacadent's data of daath, Tax Rate X .15 yOU may deduct a 5Z discount of tha tax dua. Any inharitanca tax due will become dalJnquant Potential Tax Due 68. ~1 nine (9) months after the date of death. PART TAXPAYER RESPONSE CHECK ONE BLOCK ONLY PART TAX LINE A. ~/~ha above information and tax due is correct. /T. You may choose to raait payment to the Register of HilXs eith two copias of this notice ta obtain a discount or avoid interest, or you may check box "A*' and return this notice to tha Register of Hills and an official assessment ai11 be issued by tha PA Department of Revenue. D. []The above asset has been or ail! ba raported and tax paid #ith the Pannsyivania Znharitanca Tax return to ba filad by the dacedent's represantative. C. O The above information is incorrect and/or debts and deductions wera paid by you. You aust coeplate PART ~ and/or PART ~ below. [f you indicate a different tax rate~ please state your relationship to decadent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Date Established I 2. Account Balance 2 $. Percent Taxable $ ~ q. Amount Subject to Tax q 5. Debts end Deductions S 6. Amount Taxable 6 7. Tax Rate 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTTONS CLAZN;~ PAYEE DESCRIPTION AMOUNT PAID ~UfAL (Enter on Line S of Tax Co~utation) Under penalties of perjury, T declare that the facts Z have reported above are true, correct and comple~t~.to the best of ay knowledge and belief. HOME (--//7) C/~?_ ~-0:::~ R ~ ~C~--J~ WORK ( TAXPAY~ S~GHATURE TELEPHONE NUMBER GENERAL INFORMATION 1. FAILURE TO RESPOND NZLL RESULT IN AN OFFICIAL TAX ASSESSHENT e[th applicable interest based on information submitted by tho financial institution. Z. Inheritance tax becomes delinquent nine months after the decedant's date of death. S. A joint account [s taxable even though the decedant's name was added as a matter of convenience. 4. Accounts (including those held batsman husband and wife) which the decedent put in.joint names m[thin one year pr[or to death are fully taxable as transfers. 5. Accounts established jointly batmamn husband and eifa more than one year prior to dmath ara not taxable. 6. Accounts held by a decedent "in trust for" another or others ara taxable fully. REPORTING /NSTRUCTIONS - PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions ara not being cia[mad, place an [n block "A" of Part I of the "Taxpayer Response" sect[on. Sign twa cop[es and submit them eith your check for the amount of tax to the Register of Mills of the county indicated. The PA Department 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 be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the dacedant'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 ZBOBO1, Harrisburg, PA 171Ze-0601 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 Z and S according to the instructions balom. Sign tme cop[es and submit them eith your check for the amount of tax payable to the Rag[star of Mills of the countY indicated. The PA Department of Revenue mill issue an official assessment (Fora REV-1548 EX) upon race[pt of the return from the Rag[star of Nitls. TAX RETURN PART Z - 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 1Z/II/el: Accounts which the decedent put in joint names within one (1) year of death arm taxable fully as transfers. Homavmr, 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 (mN) appears before your first name in the address portion of this not[ce, the $5,000 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 fallows: A. The percent taxable for joint assets established more than one year prior to the dacedent's death: 1 DIVIDED DY TOTAL NUMBER OF DZVZDED BY TOTAL NUMBER OF X ZOO = PERCENT TAXABLE JOINT ORNERS SURVIVING JOINT ONNERS Example: A joint asset registered in the name of the decedent and tmo other persons. I DZ¥IDED BY 5 (JOINT ONNERS) DIVIDED BY Z (SURVIVORS) = .167 X [00 = 16.TX (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created eithin one year of the decedent's death or accounts caned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Joint account rag[stared [n the name of the decedent and two other persons and established within one year of death by the decedent. i DIVIDED BY Z (SURVIVORS) = .50 X lO0 = SOl (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) [s 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. The amount taxable (line 6) is determined by subtracting the debts and deductions (1ina 5) from the amount subject to tax (line 7. Enter the appropriate tax rata (1ina 7) as determined below. Deg:e of Deeg:h Spouse Lineal Sibling 07/01/9~ 9:0 12/$1/9~ :3X 6X 15X 15X 01/01/95 9:0 06/30/00 OX 6X 07/01/00 9:0 presen~ OX q.SX~ ..... ~ .._~ .... z ~Tha tax ratm imposed on th~ ~roungar et death to ar for the use of a nature! parent, an adoptive parent, or a stmpparent of the child is OX. The lineal class of he[rs includes grandparents, parents, chi[dram, and [[meal descendents. "Children" includes natural children ahathar or nat they have been adopted by others, adopted children and step children. "Linaa! descendents" includes a[! children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" ara defined as individuals mho have at least one parent in common e[th the decedent, whether by blood or adopt[on. The "Collateral" class of he[rs includes all other beneficiaries. CLAZHED DEDUCTIONS - PART 5 - DEBTS AND DEDUCTIONS CLAIMED ALlowable debts and deductions ara determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be [tee[zed fully in Part 5. If additional space is needed, use plain paper 8 l/Z" x 11". Proof of payment may ba requested by the PA Department of Revenue. CONHON#EALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2&0601 HARRISBURG, PA 17128-0601 REV-laCS EX AFP C09-00) ZNFORNATZON NOTICE AND TAXPAYER RESPONSE FILE NO. ACN 05125098 DATE 06-19-2005 JUL ZB PETER A SMITH 27 LOG CABIN DR GRANTVILLE PA 17028 r. ST. OF BLANCHE SNTTH S.S. NO. 17q-20-0102 DATE OF DEATH Oq-O5-ZO0$ I~lP~11~ CUMBERLAND TYPE OF ACCOUNT I~]SAVZNGS i---ICHECKZNG I-]TRUST []CERTIF. RENIT PAYNENT AND FORNS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ALLFZRST BANK has provided the Department ~ith the information listed below ahich 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 ,r~ttan correction from the financial institution, attach a copy to this form and return it to the above address. This account ]s taxable in accordance with the Inheritance Tax Laos of the Commonwealth af Pennsylvania. Questions may be answered by ca:ll;.pg ¢717) 787-83~7. COMPLETE PART I BELOW ~ a ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 87008000155807 Date 05-16-1990 To insure proper credit to your account, tad Es~eblishod CZ) copies of this notice must accompany your Accoun~ Balance 912.10 payment to the Register of Hills. Hake check payable to: "Register of Nills, Agent". Percent: Taxable X 5 0.0 0 0 Aeoun~ Sub~ec~ ~o Tax q56 . 05 NOTE: If tax payments ara made aithin three (~) months of the dacadant's date of death, Tax Ra~a X .15 you may deduct a 5Z discount of the tax due. Any inheritance tax due mill become delinquent Potential Tax Duo 68. ql nine (9) months after the date of death. PART TAXPAYER RESPONSE ~ 1. You may choose to remit payment to the Rag[star o~ Hills wi~ two copies of this not[ce to obtain CHECK ~ a discount or avoid Jnterest, or you may check box "A" and return this notice to the Register o; ONE ~LOCK ONLY PART TAX LINE Wills and an official assessment will be issued by the PA Department of Revenue. The above asset has been or mill ba reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the dacadant's representative. C. ~ The above information is incorrect and/or debts and deductions #ara paid by you. You must complete PART [] and/or PART ~ below. If you indicate a different ~ax ra~e, please s~a~e your relationship ~o decoden~: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Da~e Established I 2. Accoun~ Balance 2 3. Parcen~ Taxable $ ~ q. Aaoun~ SubSoc~ ~o Tax q, $. Dab~s and Deductions 5 - 6. Aaoun~ Taxable 6 7. Tax Ra~o 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAZMEt~ PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Computation) $ Under penalties of porjury~ Z declare ~hat ~he fac~s I have reported above are ~rue~ correct and ~ ~:a b~nowledgo and belief. HOME (~/~) WORK ( ) TAXPAYI[R SIGNATURE TELEPHONE NUMBER GENERAL INFORHATION 1. FAILURE TO RESPOND #ILL RESULT ZN AN OFF/CZAL TAX ASSESSNENT eith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the dacedant's data of death. 3. A joint account is taxable ;van though the decedant's name Nas added as a ;attar of convenience. ~. Accounts (including those held bateaen husband and wife) which the decadent put Jn joint names within cna year prior to death ara fully taxable as transfers. 5. Accounts established jointly bet~aan husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decadent "in trust for" another or others ara taxable REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice ara 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 with your check for the amount tax to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1Sq& EX) upon receipt of the return from the Register of Wills. Z. BLOCK B - If the asset specified on this notice has been or wiI1 ba reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the dec;dent's representative, place an "X" in block "B" of Part ! of the "Taxpayer Response" section. Sign cna copy and return to the PA Department of Revenue, Bureau of Individual Tax;s, Dept 280601, Harrisburg, PA 17118-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claim;d, 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 Rills of the county indicated. Thm PA Department of Revenue will issue an official assess;ant (Fore REV-1Sq8 EX) upon receipt of the return from the Register of Rills. TAX RETURN - PART Z - TAX COHPUTATION 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 11/1Z/8Z: Accounts ehich the decedent put in joint names within cna (1) year of death ara taxmble fully as transfers. However, there is an exclusion not to exceed $3,000 par transferee regardless of the value the account or the number of accounts held. 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 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 aura than cna year prior to the dec;dent's death: I DIVIDED BY TOTAL NUNBER OF DIVIDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name af the decedent and two other persons. I DIVIDED BY 3 (JOINT ONNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7X (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the dec;dent's death or accounts owned by the decedent hut held in trust for another individual(s) (trust beneficiaries): I DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE ORNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and too other persons and established within one year of death by the decedent. I DIVIDED BY Z (SURVIVORS) = .SO X 100 = 50X (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line ~) is determined by multiplying the account balance (line 2) by the percent taxable (1ina 3). 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 determined below. I Da~e of Death I Spouse Lineal Sibling Collateral 07/01/9q ~o 12/51/9q SX 6X 15X 157. 01/01/95 '~o 06/30/00 OX 6X 15X 15X 07/01/00 ~o presen~ OX q.SX~ 12X ..... ~ ..--~ .... Z ~ ..... ~ae= ~rnm ~ ~.~aased child twenty-one years of age or younger at xTha tax rate imposed on the ne death to or for the use of a nature! parent, an adoptive parent, or a stepparent of the child is OZ. The lin;al class of heirs includes grandparents, parents, children, and lin;a! descendents. "Children" includes natural children whethmr or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their dmscmndents, whether or not they have been adopted by others, adopted descendents and th;ir descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The "Collatmral" class of hairs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 5 - DEBTS AND DEDUCTIONS CLAZHED Allowablm debts and deductions are determined es 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 payeant. C. Debts being claimed 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 r=~-A~tmd by the PA Department o~ Revenue. E-143 EX [12-88) ~ Att®ntion= TIC 340 Zip Code PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT 280601 HARRISBURG PA 17128-0601 Com~-~nwealth of Pennsylvania Department of Revenue Bureau of Individual Taxes Dept 280601 Harrisburg PA 17128-0601 ..... ' 2J ~ MS MARY C LEWIS REGISTER OF WILLS CUMBERLAND CO COURTHOUSE 1 COURTHOUSE SQ CARLISLE PA 17013 I.,lii.,lil,,,.,li.lh,, hll,l.li,,.,I,Iil,-,.