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Home My WebLink About11-14-11COMMONWEALTH OF PENNSYLVANIA REV-7162 EX(11-96) DEPARTMENT OF REVENUE BUREAU GF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0801 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 015199 WOOLLETT CHRYSTAL 61 W MAIN STREET PO BOX 56 NEW KINGSTOWN, PA 17072 told ESTATE INFORMATION: ssN: 2oa-3o-7a33 FILE NUMBER: 21 1 1 -0083 DECEDENT NAME: POGUE JUDITH E DATE OF PAYMENT: 1 1 / 14/201 1 POSTMARK DATE: 1 1 /10/201 1 COUNTY: CUMBERLAND DATE OF DEATH: O1 / 1 1 /201 1 ACN ASSESSMENT AMOUNT CONTROL NUMBER 11003595 ~ 5440.07 TOTAL AMOUNT PAID: REMARKS: CHRYSTAL WOOLLETT CHECK# 292 SEAL INITIALS: WZ RECEIVED BY: REGISTER OF WILLS 5440.07 GLENDA EARNER STRASBAUGH REGISTER OF WILLS 1 BUREAU OF INDIVIDUAL TAXES PD BOX 280601 HARRISBURG PA 17128-0601 ~ PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE ~ ^'~~ AND FILE N0. 21 11-0083 T"'"~' i ,. L ~F 'eroT,aFp~kE~,~ ,,+, c TAXPAYER RESPONSE ACN 11003595 ~h,.4rR 1(~5-Ill~ ,.,.'~L ~-1J DATE 11-08-2011 ri1li ~3(3Y 14 I'~i I~~ C EST. OF JUDITH E POGUE SSN 204-30-7433 DATE OF DEATH 01-11-2011 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 TYPE OF ACCOUNT SAVINGS CHECKING TRUST CERTIF. CLERK OP. ORPHAi`1'S C~CRT CUMRFPLk; ! ~, , ,C . PA CODY E WOOLLETT 61 WEST MAIN STREET PO BOX 56 NEW KINGSTOWN PA 17072-0056 SUN LIFE FINANCIAL IRA 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 joint owner/beneficiary of this account. If you are the spOyUSe Of the deceased and pony amount other then zero is reflected below on the Potential Tax Due line, note no tax may be due, but yAAou must ~ftYYOUybelheveethertmformatfon~srineoaect~ ph ease obtaend~eceYeedoeYecthonkf~om She CnancfaARTnstibet~onaadtach ei~opy~toothfs'form endTreturn it to the above address. Please call 717-787-8321 with puestions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS - account No. 121250171806 Date 01-11-2011 To ensure proper credit to the account, two Established copies of this notice oust accomparry Account Balance $ 9 , 7 7 9 3 2 pavwent to the Register of Wills. Make cheek Portent Taxable X 1 0 0 . 0 0 paveble to "Register of Wills, Agent". Amount Subject to Tax $ 9,779.32 NOTE: If tax payaents are wade within three months of the decedent's dat• of death, Tax Rata X .045 detluct a 5 percent discount on the tax due. Potential Tax Due $ 44 0. 0 7 Any inheritance tax due will becowe delinquent nine months after the date of death. P~r TAXPAYER RESPONSE 1 A. ~ Tha above intonation and tax duo is correct. Remit payment to the Rapister of Wills with two copies of this notice to obtsin C CHECK ~ a discount or avoid interest, or return this notice to the Register of Wills antl ONE an official assessment will be issued by the PA Department of Revenue. BL DC K B. ~ the above asset has been or will be reported and tax ON L Y Paid with the Pennsylvania inheritance tax return filed by the estate representative. C. ~ The above infone ion is incorrect and/or debts and deductions were Daid. Complete PART 2~ and/or PART ~ below. PART If indicating a different tax rate, please state a relationship to decadent: TAX RETURN - CALCULATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Data Established 2. Account Balance '3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due PART DATE PAID PAYEE 1 2 a X 4 ~ 5 6 S 7 X 8 ~ DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION AMOUNT PAID roTAL (Enter on Line 5 of Tax Computation) ~ Under p hies of ~ per]ury, I deela re that the facts I reported above are true, correct and `\ omD • ,t~ he ~;~of my knowledge and belief. ~~~ Gys~/f +\~U\J I r HOME C ~~ ) O~ "l GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with apvlicable interest based on inforaation subaitted by the financial institution. 2. Inheritance tax becowas delinquent nine wonths after the decedent's date of death. 3. A joint account is taxable even when the decedent's nave was added as a wetter of convenience. 4. Accounts (including those held between husband and wife) the decedent put in ioint naves within one Year prior to death are fully taxable. 5. Accounts established jpintly between husband and wife wore than one veer prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are ful lv taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the inf oraation and calculation in the notice are correct and deductions are not being claiwed, place an "X" in Block A of Part 1 of the "Taxpayer Response" section. Sign two copies and subwit then with a check for the awount of tax to the register of wills of the county indicated. The PA Departwent of Revenue will issue an official assesswent (Fore REV-1548 IX) upon receiat of the return frog the register of wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax Daid 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 inforaation is incorrect and/or deductions are being claiwed, cheek Block C and coaplete Parts 2 and 3 according to the instructions below. Sign two copies and subait thew with your cheek for the aaount of tax payable to the register of wills of the county indicated. The PA Departwent of Revenue will issue sn official assesswent (Forty REV-1548 IX) upon raceiDt of the return frow 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 axistinp at date of death. NOTE: For a decedent who died of ter l2/12/82, accounts the decedent vut in joint naves within one year of death are fu11Y 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 nave in the address portion of this notice, the 13.000 exclusion was deducted frow the account balance as reported by the financial institution. 2. Enter the total balance of the account including iota rest accrued to the date of death. 3. The percentage of the account that is taxable to each survivor is datanined as follows: A. The percentage taxable of joint assets establishetl wore than one Year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY SOI~VIYINGBJOINT OWNERS MULTIPLIED BY 100 = PERCENT TAXABLE JOINT OWNERS Exaaple: A joint asset registered in the nave of the decedent and two other parsons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 CSURV IVORS) _ .167 X 100 = 16.7 Percent (TAXABLE TO EACH SURVIVOR) B. The vercentaga 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 benef iciarias): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES 4. 5. 6. 7. t .The tax rate iaposed on the oat value of transfers frow a dace death to or for the use of a natural Darent, an adoptive parent or a stevparent of the child is 0 Dercent. The lineal class of heirs includes grandparents, parents, children and other lineal descendents. "Children" includes natural children whether or not they have Deen adopted Dv others, adopted children and step children. "Lineal descendants" includes all children of the natural Darants and their descendents, whether or not they have been adopted by others; adopted descendents and their descendents; and step-descendants. "Siblings" era defined as individuals who have at least one parent in coaaon with the decedent, whether by blood or adoption. The Collateral class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Exaaple: Joint account registered in the naae of the decedent and two other persons and established within one Year of death 6v the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 Dercent (TAXABLE FOR EACR SURVIVOR) The aaount subj act to tax (Line 4) is daterwinad by wultiplying the account balance (Line 2) by the percent taxable (Line 3). Enter the total of the debts and deductions listed in Part 3. The aaount taxable (Line 6) is daterwinad by subtracting the debts and deductions (line 5) frow the awount subject to tax (Line 4). Enter the apo rooriate tax rate CL ine 7) as data reined bal ow. 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 * as 12 percent ed child 21 Years 15 percent of age or Younger a Allowable debts and deductions are deterained as foil owe: A. You are legally responsible for vayaent, or the estate subject to adainistretion by a personal representative is insufficient to pay the deductible iteas. B. You actually paid the debts after the death of the decedent and can furnish proof of paywant. C. Debts being claiaad gust be itewized fully in Part 3. If additional space is needed, Use 8 1/2" x 11" Sheet of paver. Proof of .__ ___..__._a M. ae pe n.aart.ent of Revenue. ., ~t,~QfY' . ~~~-,-,~ ~~ _. ,~,,;~ .~~s T:% P:y i~{ ~~ ~. 1! t t~`~ y t e, F~ t2. 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