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HomeMy WebLinkAbout03-0642CONNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF /NDIV/DUAL TAXES DEPT. ZB0601 HARRISDURG, PA 171ZB-0601 REV-2643 EX AFP DORIS REDFERN 615 HIGH ST NEST FAIRVIEN PA 17025 II T~PORMATTO~ NOTT~E FILE NO. 21 08 toc/Z ACN 05125900 DATE 06-26-2005 TYPE OF ACCOUNT EST. OF MARY E ZERPHEY [] SAVINGS S.S. NO. ZlO-1Z-gZSq [] CHECKING OF DEATH OZ-Zl-2005 [] TRUST DATE ,,?C.~U~TY CUMBERLAND [] CERTZF. REHZT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 HEHBERS 1ST FCU has provided the Department Nith the information listed belaa Nhich has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you mere a joint oansr/bsneficiary of this account. If you faa1 this information is incorrect, please obtain written correction from the financial institution, attach a copy to this farm and return it to the above address. This account is taxable in accordance Hith the inheritance Tax LaHs of the Commonwealth of Pennsylvania. Questions may bo answered by calling (717) 78?-8327. COMPLETE PART I BELOW # # N SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Accoun~ No. 8095-00 Da~a 10-06-1965 Established Account Balance 1,511.71 Percent Taxable X 50.000 Amount Subject to Tax 755.86 Tax Rate X .15 Potential Tax Due 115.58 To insure proper credit to your account, tho (Z) copies of this notice must accompany your payment to the Register of Mills. Hake check payable to: "Register of Hills, Agent". NOTE: [f tax payments are made Hithin three (3) months of the dacadent's date of death, you may deduct a SZ discount of the tax due. Any inheritance tax duo mill become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE CHECK ONE BLOCK ONLY PART TAX L/NE A.~Tho above information and tax due is correct. You amy choose to remit payment to the Register of Nills with tho 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 mill be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the dacedent's representative. C. []The above information is incorrect and/or debts and deductions Hare paid by you. You lust complete PART [] and/or PART []below. Zf you indicate a different tax rata, please state your relationship to decedent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Date Established I 2. Accoun~ Balance 2 3. Percent Taxable 3 ~ ~. Amount Subject to Tax ~. 5. Debts and Deductions $ - 6. Amoun~ Taxable ~ 7. Tax Rate 7 ~ 8. Tax Due ~ PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line S of Tax Computation) $ Under penalties of perjury, T declare that the facts I have reported above are true, correct and ~t~: the. bes,/.~z~. _°f my knowledg, and belief. HOME¢ 7, a) S'IG~~'~''NATu~YE WORK C ) TAXPAYER TELEPHONE NUMBER DATE GENERAL INFORMATION l. FAILURE TO RESPOND MILL RESULT XN AN OFFXC~AL TAX ASSESSHENT with applicable interest based on information submitted by ~he financial institution. Z. Inheritance tax becomes delinquent nine months after the decedent'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 wife) which the decedent put in joint names within one year prior to death are 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 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 Mills ef the county indicated. The PA Department of Revenue Nil! issue an official assessment (Form REV-Z548 EX) upon receipt of the return from the Register of NilZs. Z. BLOCK B - Tf the asset specified on this notice has been er oil! bo reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the dacadant'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 280601, Harrisburg, PA I7lZ8-060! in the envelope provided. $. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, 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 Rag[star of Wills of the county indicated. The PA Department of Revenue wil! issue an official assessment (Form REV-IS48 EX) upon receipt cf the return from the Register of Wills. TAX RETURN - PART Z TAX COMPUTATION LINE 1. Enter tho data the account originally was established or titled in the manner existing et date of death. NOTE: For a decadent dying after 1Z/lZ/SZ: Accounts which the decadent put in joint names within one (1) year of death ere taxable fully as transfers. However, there is an exclusion not to exceed $5,000 par transferee regardless of the value of the account ar the number of accounts held. If a double asterisk (*e) appears before your first name in the address portion of this notice, the $5,000 exclusion already has been deducted from the account balance as reported by the financial institution. Enter the total balance of the account including interest accrued ta the date cf death. 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 decadent"s death: I DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. ! DIVIDED BY 5 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X lO0 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within 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 NUHBER OF SURVIVING JOINT X 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 decedent. I DIVIDED BY Z (SURVIVORS) = .50 X 100 = 50Z (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 S. Enter the total cf the debts and 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 7. Enter the appropriate tax rate (line 7) as determined below. Date of Death I Spouse Lineal Sibling Collateral 07/01/9~ to 12/$1/9~ 01/01/95 to 06/30/00 OX 6X 07/01/00 to present OX wTha tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the usa of a natural parent, an adoptive parent, or a stapparant of the child is OZ. The lineal class of heirs 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 descendents" includes all children of the natural parents and their descandants~ 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 blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are 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 deductibte 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 8 l/Z" x 11". ProD; 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 002876 REDFERN DORIS 615 HIGH ST WEST FAIRVIEW, PA 17025 ........ fold ESTATE INFORMATION: SSN: 210-12-9254 FILE NUMBER: 2103- 0642 DECEDENT NAME: ZERPHEY MARY E DATE OF PAYMENT: 08/06/2003 POSTMARK DATE: 08/05/2003 COUNTY: CUMBERLAND DATE OF DEATH: 02/21/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $113.38 TOTAL AMOUNT PAID: $113.38 REMARKS: DORIS REDFERN SEAL CHECK#840 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAl TAXES ZNHERTTANCE TAX DI*VTSTON DEPT. 280601 HARRISBURG, PA 171Z&-0601 DORIS REDFERN 615 HIGH ST WEST FAIRVIEW CONNONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTXCE OF XNHERXTANCE TAX APPRAISEMENT, ALLO#ANCE OR DXSALLOHANCE OF DEDUCTXONS, AND ASSESSMENT OF TAX ON JOXNTLY HELD OR TRUST ASSETS REV-],5;i8 EX AFP (01-03) PA..17025 DATE 10-27-2005 ESTATE OF ZERPHEY DATE OF DEATH 02-21-2005 FILE NUNBER 21 05-06q2 COUNTY CUMBERLAND SSN/DC 210-12-925q ACN 05125900 Amoun~ Rem/~ed MARY HAKE CHECK PAYABLE AND REHZT PAYMENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LXNE ~ RETAXN LONER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP (01-03) NOTXCE OF INHERITANCE TAX APPRAXSEMENT, ALLONANCE OR DXSALLONANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE 10-27-2005 ESTATE OF ZERPHEY NARY E DATE OF DEATH OZ-Z1-ZO0$ COUNTY CUMBERLAND FILE NO. 21 03-06RI S.S/D.C. NO. 210-12-925~ ACN 03123900 TAX RETURN NAS: eX) ACCEPTED AS FILED ( ) CHANGED dOXNT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 8093-00 TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 10-06-1965 Accoun~ Balance 1,511.71 Percen* Taxable X 0.500 Amoun~ Subjec~ ~o Tax 755.86 Debts and Deductions - .00 Taxable Amoun~ 755.86 Tax Ra~e X .15 Tax Due 113.38 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF NILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: *'REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID PAYMENT MUST BE MADE BY 11-2Z-2003~. TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE [F pAID AFTER TH/S DATE:, SEE REVERSE FOR CALCULAT'rON OF ADDTTZONAL TNTEREST. ~ ( ZF TOTAL DUE TS LESS THAN $1., NO PAYMENT TS REQUTRED. TF TOTAL DUE TS REFLECTED AS A "CREDTT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) .00 113.38 .00 113.38 PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To ~ulfill the requirements of Section ZliO of the Inheritance and Estate Tax Act, Act aS of ZOO0. (7Z P.S. Section 91q0). Detach the top portion of this Notice and submit with your payment to tho Register of Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-131$). Applications ara available at the Office of the Register of Nills, any of the 25 Revenue District Offices or by calling the special Iq-hour answering service for fores ordering: 1-800-$6Z-ZOSO; services for taxpayers with special hearing and or speaking needs: 1-800-q~7-30ZO (TT only). 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: --aritten protest to tho PA Department of Revenue, Board of Appeals, Dept. 2810Z1, Harrisburg, PA 171ZB-lOZ1, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court 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 171Z8-060! Phone (717) 787-6305. Sea 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 dscedant's death, a five percent 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 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 of death, to the date of payment. Taxes mhich became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .O0016q. All taxes ehich became delinquent on or after January l, 198Z will bear interest at a rate which wi1! vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2003 ars: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20Z .0005~8 1987 9Z .0002q7 1999 7Z .OOOlgE 1983 162 .000~38 1988-1991 lie .000301 ZOOO 82 .000Z19 198~ llZ .O00SO1 199Z 9Z .O00Z~7 ZOO1 9Z .OOOZq7 1985 132 .000556 199~-199q 7Z .O0019Z ZOOZ 62 .000164 1986 ZOZ .000Z74 1995-1998 9Z ,OOOZ~7 ZOOS 52 .000137 --Interest is calculated as follows: I'NTEREST = BALANCE OF TAX UNPAXD X NUNBER OF DAYS DELINQUENT X DA'fLY I'NTEREST FACTOR --Any Notice issued after the tax becomes delinquent witt reflect an interest caXculation 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. BUREAU OF ZNDZVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-060! CONNONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT RE¥-1~07 EX AFP COl-DS) DORIS REDFERN 615 HIGH ST WEST FAIRVIEW PA DATE 11-03-2005 ESTATE OF ZERPHEY DATE OF DEATH 02-21-2003 FILE NUNBER 21 03-0642 COUNTY CUNBERLAND ACN 03123900 Amoun~ Remi~ed NARY E HAKE CHECK PAYABLE AND REN/T PAYNENT TO: REGISTER OF WILLS CUHIIERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credi~ ~o your account, submA~ ~he upper por~Aon of ~hAs form wi~h your ~ax payment. CUT ALONG THIS LINE ~ RETAZN LOWER PORTION FOR YOUR RECORDS REV-1607 EX AFP (01-03) ### 'rNHERZTANCE TAX STATENENT OF ACCOUNT ESTATE OF ZERPHEY NARY E F'rLE NO. 21 03-0642 ACN 03123900 DATE 11-03-2003 THIS STATENENT ZS PROVIDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHOWN BELOW IS A SUNNARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FZGURE. DATE OF LAST ASSESSNENT OR RECORD ADJUSTNENT: 10-27-2003 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYNENTS (TAX CREDITS): 113.38 PAYNENT RECEIPT DISCOUNT (+) DATE NUN~ER INTEREST/PEN PAID (-) ANOUNT PAID 08-05-2003 CD002876 .00 113.38 ZF PAZD AFTER THIS DATEr SEE REVERSE SIDE FOR CALCULATZON OF ADDITZONAL ZNTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT IS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR)~ TOTAL TAX CRED'rT 113.38 BALANCE OF TAX DUE .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS 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 NILLS, AGENT. -- If NON-RESXDENT DECEDENT make check or money order payable to: COMNONNEALTN OF PENNSYLVANIA. REFUND REPLY TO: DXSCOUNT: PENALTY: A refund of a tax credit, which was not requested on the Tax Return, may bm requested by completing an #Application for Refund of Pennsylvania [nheritenca and Estate Tax" (RE¥-1315). Applications ara available at tho Office of the Register of Hills, any of the 25 Revenue District Offices or from the Department's Iq-hour answering service for fores ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-q47-30ZO (TT only). Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of [ndividual Taxes, ATTN: Post Assessment Revise Unit, Dept. Z80601, Harrisburg, PA 171lB-g601, phone (717) 787-650S. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total cf the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: ~ntermst is charged beginning ~ith first day of delinquency, ar nine (9) months and one (1) 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 per annum calculated at a daily rate of .000164. AIl taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOO3 era: interest Daily interest Daily [nterest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .OOOSq8 1987 9Z .000Z47 1999 7Z .00019Z 1983 16Z .000438 1988-1991 11Z .000301 ZOO0 8Z .O00Z19 1984 11Z .000301 199Z 9Z .000Z47 2001 9Z .000Z47 1985 13Z .000356 1993-1994 72 .00019Z ZOOZ 6Z .000164 1986 102 .OOOZ74 1995-1998 92 .OOOZ47 2003 SZ .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELTNQUENT X DAILY INTEREST 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 shown on the Notice, additional interest must be calculated.