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HomeMy WebLinkAbout03-0519CONHONREALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z8060! HARRISBURG, PA 171Z8-0601 REV-I$4S EX &FP C09-00) ZNFORHATZON NOTICE AND TAXPAYER RESPONSE ;ZLE NO. 2! ~ ~l ACN 03125099 DATE 06-19-2003 TYPE OF ACCOUNT . ::: ' .EST. OF CHESTER L HEIKEL [] SAVTNgS i-~ ' ~ ~*S~.S. NO. 207-07-8860 [] CHECKINS DATlq OF Dt~.AT~[ 0~-05-2003 ~ TRUST ~ CERTZF, ~.:ANCAST~,HX~Y (~~j ~ ~,EGISTE. OF .ILLS .... / co coo., ENOLA PA 17025-~8~: ~CARLISLE, PA 1701S 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 decedent, you ware a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this fora and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calIing (717) 787-8327. COMPLETE PART I BELO# x x # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Accoun~ No. 00~Z010586 Date 06-28-1971 Established ~,208.36 Accoun~ Balance Percen~ Taxable Aeoun~ Subjac~ ~o Tax Tax Rata Po~en~ia~ Tax Due x 50.000 1,60~.18 X To insure proper credit to your account, two CZ) copies of this notice must accompany your payment to the Register of Wills. Hake check payable to: "Register of Rills, AgenV'. NOTE: If tax payments are made within three (3) months of t~ant's date of death, you e~sceunt of the tax due. /~w~heritance tax duo wiXl become daXinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A. [] Tho above inforiation and tax due is correct. 1. You may choose to remit payment to tho Register of Rills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of CHECK ~ Rills and an official assessment will be issued by the PA Department of Revenue. ONE BLOCK ONLY B. ~ The above asset has been or will be reported and tax paid with tho Pennsylvania Inheritance Tax return to be filed by the dacedent's representative. C. ~Tha above information is incorrect and/or debts and deductions ware paid by you. /' You must complete PART I~] and/or PART ~ below. PART If you indicate a differen~~_~ ~~ ra~e ease s~a~e your TAX RETURN - COHPUTATZON OF TAX ON JOZNT/TRUST ACCOUNTS LINE 1. Da~e Established 2. Accoun~ Balance 3. Percen~ Taxable q. A.oun~ Subjec~ ~o Tax 5. Debts and Deductions 6. Aeoun~ TaxabZe 7. Tax Ra~a 8. Tax Due PART DATE PAID 6 7 ' 8/ DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID ~e 5 of Tax Computation) Under penal~:~es of perjury, I declare ~he~: ~he fac~s I have reported above are ~:rue, correc~ and comple*e *o *he bas* of., knowledge .nd belAef. HOME C7/7) 7 ~-¢~ TAXPAYER S[6NATURE TELEPHONE NUHBER GENERAL INFORHAT~ON 1. FAILURE TO RESPOND NILL RESULT IN AN OFFICZAL TAX ASSESSNENT aith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedant's date of death. $. A joint account is taxable even though the dacedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names aithJn one year prior to death ara fully taxable as transfers. 5. Accounts established jointly betmeen husband and Nifo more than one year prior to death are not taxable. 6. Accounts heLd by a decedent "in trust for" another or others ara taxable fully. REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE l. BLOCK A - If the information and computation in the notice are correct and deductions ara not being claimed, place an "X" in block "A" of Part 1 of the "taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Nills of the county indicated. The PA Department of Revenue mill issue an official assessment (Fora REV-IS48 EX) upon receipt of the return from the Register of HiLls. Z. BLOCK B - [f the asset specified on this notice has been or mill be reported and tax paid with the PennsyLvania Inheritance Tax Return filed by the decedent's representative, place an "X" in block "B" of Part I of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 1712B-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions ars being claimed, check block "C" and complete Parts 2 and 3 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. The PA Department of Revenue will issue an official assessment (Form REV-lS48 EX) upon receipt of the return from the Register of Hills. 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: Far a decedent dying after 12/12/82: Accounts which the decedent put in joint names within one (1) 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. Ifa double asterisk (xa) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted free the account balance es reported by tho 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 more than one year prior to the decedent's death: I DIVIDED BY TOTAL NUNBER OF 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 tad other parsons. I DIVIDED BY $ (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.72 (TAXABLE FOR EACH SURVIVOR) B.The percent 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): I DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT X 160 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example= Joint account registered in the name of the decedent and tad other parsons and established within one year of death by the decedent. 1 DIVIDED BY Z (SURVIVORS) = .50 X 100 = 562 (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 5). 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 4). 7. Enter the appropriate tax rate (line 7) as determined below. Da~e of Death Spouse L/nee1 Sibl/ng Cella*ere1 07/01/9fi ~o 12/$1/9fi $Z 62 157. 1.;7. 01/01/95 ~o 06/30/00 OX 62 07/01/00 ~o proson~ OX 4.52~ 12Z  on net value of transfers from a deceased child twenty-one years of age or younger at death to or for ha usa of a natural parent, an adoptive parent, or a stepparant of the child is OZ. The lineal class of hairs includes grandparents, parents, children, and lineal descendants. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendants" includes all children of the hatural 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 et least one parent in common with the decedent, whether by blood *or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAZNED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAINED 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 fulXy in Part 3. Xf additional space is needed, use plain paper 8 1/2" x 11". Proof of payment may be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 250601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002743 HALEY MARY K 30 LANCASTER AVE ENOLA, PA 17025-2008 ........ fold ESTATE INFORMATION: SSN: 207-07-8860 FILE NUMBER: 2103-0519 DECEDENT NAME: HEIKEL CHESTER L DATE OF PAYMENT: 06/26/2003 POSTMARK DATE: 06/24/2003 COUNTY: CUMBERLAND DATE OF DEATH: 04/05/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03123099 $36.09 REMARKS: TOTAL AMOUNT PAID: $36.09 SEAL CHECK# 1881 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS 'O3 ~UN Z6 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DTVTSZON DEPT. Z80601 HARRISBURG, PA 17128-0601 MARY K HALEY $0 LANCASTER AVE ENOLA COHHONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF XNHERZTANCE TAX APPRAXSEHENT. ALLORANCE OR DZSALLO#ANCE OF DEDUCTXONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS U.:, PA 17025~2008 DATE 10-06-Z003 ESTATE OF HEIKEL DATE OF DEATH 04-05-2003 FILE NUHBER 21 03-0519 i~i~[' --': '.~' .?GOUNTY CUHBERLAND - "SSN/DC 207-07-8860 ACN 03123099 I Amoun~ Rem/~ld REV-l$1i8 EX *FP (01-OS) CHESTER HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUHBERLAND 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 APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 10-06-..~2003 ESTATE OF HEIKEL CHESTER L DATE OF DEATH 04-05-2003 COUNTY CUHBERLAND FILE NO. Zl 03-0519 S.S/D.C. NO. 207-07-8860 ACN 03123099 TAX RETURN WAS: (X) ACCEPTED AS FILED ¢ ) CHANGED JOINT OR TRUST ASSET ZNFORHATZON FINANCIAL INSTITUTION: ALLFIRST BANK ACCOUNT NO. 0042010586 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 06-28-1971 Account BaZance 3,208.36 Percent Taxable X 0.500 Amount Subject to Tax 1,604.18 Debts and Deductions - .00 Taxable Amount 1,604.18 Tax Rate X .45 Tax Due 72.19 NOTE: TAX CREDITS: PAYHENT RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID ¢-) AHOUNT PAID 06-24-2003 CD002743 i .90 36.09 TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYHENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: **REGISTER OF WILLS, AGENT.** PAYMENT MUST BE MADE BY 01-06-2004~. TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ZF PAID AFTER THTS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REI~UZRED. IF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 37.99 34.20 .00 $4.20 PURPOSE OF NOTICE: To ~ulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 15 of ZOO0. (71 P.S. Section 91qO). PAYNENT: Detach the top portion of this Notice and submit with your payment to the Register of gills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF gILLS, 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 gills, any of the 15 Revenue District Offices or by calling the special Iq-hour answering service for for.s ordering: 1-800-362-Z050; services for taxpayers aith speciaZ hearing and or speaking needs: 1-BO0-q~7-50ZO (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as sheen on this Notice may ob~ect aithin sixty (60) days of receipt of this Notice by: --aritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281011, Harrisburg, PA 17118-1011, OR --electing to have the .attar determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADHZN- /STRATIVE CDRRECTIOHS: DISCOUNT: PENALTY: INTEREST: Factual errors discovered on this assessment should be addressed in ariting to: PA Department of Revenue) Bureau of Individual Taxes, ATTN: Past Assess.ant Ravine Unit) DEPT. 280601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" [REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decadent's death, a five percent discount of the tax paid is allowed. The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date cf death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .00016~. All taxes which became delinquent on or after January 1, 1951 will bear interest at a rate which will vary from The applicable calendar year to calendar year with that rata announced by the PA Department of Revenue. interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Yea._..r Rate Factor._ Yea.~r Rata Factor.. 1982 ZOZ .0005q8 1987 91 .O00Zq7 1999 71 .000192 1983 162 .000458 1988-1991 11Z .000301 ZOO0 8Z .000119 198~ llZ .000501 1992 9Z .0002~7 2001 9Z .O00Zq7 1985 151 .000556 1993-199fi 7Z .000192 2002 6Z .00016q 1986 /OX .00027~ 1995-1998 91 .O00Z~7 2003 5Z .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (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. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003097 HALEY MARY K 30 LANCASTER AVE ENOLA, PA 17025-2008 ........ fold ESTATE INFORMATION: SSN: 207-07-8860 FILE NUMBER: 2103-0519 DECEDENT NAME: HEIKEL CHESTER L DATE OF PAYMENT: 10/09/2003 POSTMARK DATE: 10/08/2003 COUNTY: CUMBERLAND DATE OF DEATH: 04/05/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03123099 934.20 REMARKS: MARY K HALEY TOTAL AMOUNT PAID' 934.20 SEAL CHECK# 8446 INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES TNHERZTANCE TAX DTVZSZON DEPT. 280601 HARRZS~URG, PA 17128-0601 COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE INHERITANCE TAX STATEHENT OF ACCOUNT RE¥-I&D7 EX AFP (D1-05) HARY K HALEY 50 LANCASTER AVE ENOLA PA 17025~2008 DATE 10-20-2005 ESTATE OF HEZKEL DATE OF DEATH 04-05-2005 FILE NUHBER 21 05-0519 i'~C~..UNTY CUNBERLAND ACN 05125099 Amoun'l; Rem/~ed CHESTER L HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGTSTER OF NTLLS CUHBERLAND CO COURT HOUSE CARLTSLE, PA 17015 NOTE: To insure proper credit: ~o your account, submi~ ~he upper por~:ion of ~his form wi~:h your ~ax payment. CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-Z607 EX AFP (01-03) ~ INHERITANCE TAX STATEHENT OF ACCOUNT ESTATE OF HEIKEL CHESTER L F'rLE NO. Z1 05-0519 ACN 05125099 DATE 10-20-2005 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NANED ESTATE. SHO#N BELO# IS A SUHNARY OF THE PR/NCIPAL TAX DUE, APPLICATION OF ALL PAYNENTS, THE CURRENT BALANCE., AND, 'rF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSNENT OR RECORD ADJUSTHENT: 10-06-2005 PR~NC[PAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS): 72.19 PAYHENT RECEIPT DZSCOUNT (+) DATE NUHBER INTEREST/PEN PAID (-) ANOUNT PAID 06-24-2005 10-08-2005 CDOOZ745 CD005097 1.90 .00 56.09 54.20 IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), TOTAL TAX CREDIT 72.19 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF ~/ILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMON~IEALTH OF PENNSYLVANIA. REFUND ECR): A refund of a tax credit, ehich ams not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office of the Register of Mills, any of the Z5 Revenue District Offices or from the Department's Iq-hour ansmmring service for forms ordering: 1-800-36Z-ZOSO~ services for taxpayers HJth special hearing and / or speaking needs: 1-BOO-4qT-5OZO (TT only). REPLY TO: guastions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individua! Taxes, ATTN: Post Assessment Ravish Unit, Dept. Z80601, Harrisburg, PA [71ZB-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid Hithin three (5) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is alloHed. PENALTY: The iSZ 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. INTEREST: Interest is charged beginning eith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes Hhich became deIinquant before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at e daily rate of .000164. A11 taxes Hhich became delinquent on and after January 1, 198Z HiL! bear interest at a rate Hhich wiL! vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicabIe interest rates for 198Z through 2005 are: Interest Daily Interest Daily Interest OaiIy Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 9Z .000247 1999 7Z .00019Z 1983 16Z .000438 1988-1991 llZ .000301 ZOO0 8Z .OOOZ19 1984 11Z .000301 199Z 92 .000247 2001 9Z .000247 1985 152 .000356 1995-1994 72 .00019Z ZOOZ 62 .OOO16q 1986 102 .000274 1995-199B 92 .000Z47 2003 52 .0001~7 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINI~UENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent Hill 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 ba calculated.