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Home My WebLink About03-0720COHMON~EALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1S¢5 EX AFP ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE FZLE NO. 21'-~:)3- ACN 03128233 DATE 08-08-2003 ROBERT NZDDLETON 12 JOHN MAR CT MECHANZCSBURG PA 17055 TYPE OF ACCOUNT EST. OF GERTRUDE MIDDLETON ~-~SAVZNGS S.S. NO. 181-38-05q8 []CHECKING DATE OF DEATH 03-01-2003 []TRUST ,T~"CO~T¥ CUMBERLAND ~]CERTZF . REHZT PAYHENT AND FORMS TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NAYPOZNT BANK has provided the Department uith the information 11sted below which 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. Zf you feel this information is incorrect, please obtain arittan correction from the financial institution, attach a copy to this form end return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth COMPLETE PART ! ~ELON # # # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Accoun~ No. 100171511 Oa*e 01-16-2002 Es*eblAshod Accoun~ Balance 705.86 Parcan~ Taxable X 50.000 Amoun~ Sub~ac~ ~o Tax 352.93 Tax Ra~o X .15 Potential Tax Duo 52.9q To insure proper credit to your account, two (~) copies of this notice must accompany your payment to the Register of Mills. Make check payable to: "Register of #ills, Agent'". NOTE: If tax payments ara made within three (3) months of the dacedent's date of death, you may deduct a SZ discount of the tax due. Any inheritance tax due ail1 become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE I-fl ....... ....... i ili!i! CHECK ONE BLOCK ONLY A. ~The above information and tax due is correct. 1. You amy choose to remit payment to the Register of #iZls 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 RiZls and an officio! assessment wi1! be issued by the PA Department of Revenue. B. ~ The above asset has been or ~ill be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent's representative. C.~Tha above information is incorrect and/or debts and deductions ~ere paid by you. You must compZeta PART [] and/or PART ~ below. PART Zf you indicate a different tax ra~e, pZaasa s~a~e your relationship ~o dacadon~: TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LTNE 1. Da~a Established 2. Accoun* eaZanca 2 ~'~ $. Percent: Taxable ~. Amount Subjec~ 5. Debts and Deductions 6. Amoun~ TaxabZe 6 7. Tax Ra~. 7 X 8. m.x D.. 8 PART DATE PAID DEI~TS AND DEDUCTIONS CLAIME]] PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on L/no $ of Tax Computation) $ Under penalties of perjury, ! declare ~ha~ ~ha fac~s ! have reported above ara ~rua, correc~ and complete ~o ~ho bos~ of my know~adga and belief. HOME C 7/7> 70'0 TAXPAYER $IGNATURE ~ TELEPHONE NUMBER DATE / GENERAL ~NFORHATZON 1. FA/LURE TO RESPOND N/LL RESULT /N AN OFF/C/AL TAX ASSESSHENT with applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the dacedent's date of death. 3. A joint account is taxable even thouoh 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 eife more than one year prior to death are net taxable. 6. Accounts held by a decedent "in trust for" another or others ara taxable fully. REPORT[NG [NSTRUCT[ONS- PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice ara correct and deductions ars not being claimed, place an 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 Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-lSq8 EX) upon receipt of the return from the Register of Nilis. Z. BLOCK B - If the asset specified on this notice has been or mill be reported and tax paid eith the Pennsylvania Inheritance Tax Return filed by the decadent'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, Dapt ZOOS01, Harrisburg, PA 171Z8-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts g 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 Hills of the county indicated. The PA Oaparteent of Revenue will issue an official assessment (Form REV-15q8 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z - TAX COMPUTATTON 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/BI: Accounts which the decedent put in joint names within one (1) year of death ara 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. If a double asterisk (Ne) appears before your first name in the address portion cf this notice, the $5~000 excIusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the totat balance of the account including interest accrued to the date of 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 Dna year prior to the dacedant's death: I 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 BY 3 (JOINT OHNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within one year of the decadsnt's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X ZOO = PERCENT TAXABLE OHNERS 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. 1 DIVIDED BY Z (SURVIVORS) = .50 X ZOO = SOZ (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (Line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (Zinc 6) is determined by subtracting the debts and deductions (line 5) free the amount subject to tax (line q). 7. Enter the appropriate tax rate (line 7) as determined belom. Da~e of Death I Spouse ] Lineal Sibling Collateral 07/01/9q ~o 12/$1/9q SX 6X 15X 15X 01/01/95 ~o 06/30/00 OX 6X 15X 07/01/00 ~o presen~ OX q.EX~ 12X 1SX NTha tax rate imposed on the net value of transfers from adG y-one y younger at death to or for the usa of a natural parent, an adoptive parent, or a stepparent of the child is OX. The linea! ciasa of heirs includes grandparents, parents, children, and IineaI descendents. "Children" includes natural chiIdran whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes ail children of the naturaI parents and their descendents, whether or not they have been adopted by othersj adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals mhd 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 DEDUCTTONS - PART $ - DEBTS AND DEDUCTTON5 CLATMED 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 deductible items. B. You actually paid the debts after death of the decedent and can ~urnish proof of payment. C. Debts being claimed must be itemized fully in Part 5. If additional space is needed, uss plain paper S l/Z" x 11". Proof of payment may bo 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. CD REV-1162 EX(11-96) 002971 MIDDLETON ROBERT J 12 JOHN MAR CT MECHANICSBURG, PA 17055 ........ fold ESTATE INFORMATION: SSN: 181-38-0548 FILE NUMBER: 2103-0720 DECEDENT NAME: MIDDLETON GERTRUDE DATE OF PAYMENT: 09/03/2003 POSTMARK DATE: 08/23/2003 COUNTY: CUMBERLAND DATE OF DEATH: 03/01/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03128233 $15.88 REMARKS: ROBERT J MIDDLETON TOTAL AMOUNT PAID: $15.88 SEAL CHECK#5834 INITIALS: DO RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT, 280601 HARRISBURG, PA 17128-0601 ROBERT MIDDLETON 12 JOHN HAR CT MECHANICSBURG PA 17055 COMNONHEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF XNHERITANCE TAX APPRAISENENT, ALLO#ANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 10-27-2005 ESTATE OF MIDDLETON DATE OF DEATH 05-01-2005 FXLE NUMBER 21 05-0720 COUNTY CUMBERLAND SSN/DC 181-58-05q8 ACN 05128233 Amoun~ Rem/~ed REV-1548 EX AFP ¢01-0S:t GETRUDE HAKE CHECK PAYABLE AND RENZT PAYMENT TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE REV-X548 EX AFP (01-03) RETAIN LOHER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOHANCE OR DZSALLOHANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE 10-27-2003 ESTATE OF MIDDLETON GETRUDE DATE OF DEATH 05-01-2005 COUNTY CUMBERLAND FILE NO. 21 03-0720 S.S/D.C. NO. 181-58-05q8 ACN 03128255 TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET ZNFORMATZON FINANCIAL INSTITUTION: HAYPOINT BANK ACCOUNT NO. 100171511 TYPE OF ACCOUNT: ¢ ) SAVINGS (~ CHECKING ¢ ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-16-2002 Account Balance 705.86 Percent Taxable X 0.500 Amount Subject to Tax 352.95 Debts and Deductions - .00 Taxable Amount 552.95 Tax Rate X .q5 Tax Due 15.88 NOTE: TAX CREDITS: PAYHENT RECEIPT DISCOUNT DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 08-25-2005 CD002971 .00 15.88 TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE HITH YOUR TAX PAYMENT TO THE REGISTER OF HILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: **REGISTER OF HILLS, AGENT.** IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. } ' TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 15.88 .00 .00 .00 PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: ZNTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of ZOOO. (7Z P.S. Section 91~0). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to: REGISTER OF NXLLS, 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 Xnheritance and Estate Tax" (REV-1315). Applications ara available at the Office of the Register of Hills, any of the 23 Revenue District Offices or by calling the special gq-hour anseering service for forms ordering: 1-800-56Z-20S0; services for taxpayers with special hearing and or speaking needs: 1-800-q47-30ZO (TT 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 amy object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 2810Z1, Harrisburg, PA 17128-1021, 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. Z&060I, Harrisburg, PA 171ZB-0601 Phone (?17) 787-650S. See page 5 of the book[et "Instructions For Inheritance Tax Return for a Resident Decedent" (REV-iS01) 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 allomed. 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 tiaa period as you mould appeal the tax and interest that has been assessed as indicated on this notice. lnterest 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 which became delinquent before January l, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .O0016q. All taxes which became delinquent on or after January 1, 1982 ail1 bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA interest rates for 1982 through ZOO3 are: Interest Daily Year Rate Factor 1962 20Z .000548 1983 X6Z .000458 1984 llZ .000501 1985 15Z .000356 1986 XOZ .000Z74 Department of Revenue. The applicable lnterest Daily Interest Daily Year Rate Factor Year Rate Factor 1987 9Z .000Z47 1999 7Z .OOO19Z 1988-1991 llZ .000301 ZOO0 8Z .000Z19 199Z 9Z .000Z47 ZOOZ 9g .000247 1993-1994 72 .O0019Z ZOO2 62 .000164 1995-199~ 9X .000247 ZOO5 5X --Interest is calculated as follows: XNTEREST= BALANCE OF TAX UNPAXD X NUI~BER OF DAYS DELXNqUENT X DATLY /NTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. Xf 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 17128-0601 MS DONNA OTTO ACTING REGISTER OF WILLS CUMBERLAND CO COURTHOUSE 1 COURTHOUSE SQ CARLISLE PA 17013 DEXSS (9-93) COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL T.~ DEPARTMENT OF REVENUE Dear Register of Wills:,_~// Enclosed you will find: ~check(s) ~ documents(s) which were r~eived by the Depa~ment of Revenue in err These may be processed according to normal procedures. REMINDER: The POST MARK DATE on envelope a~ached to any checks enclosed must appear on y~ Official Receipt. Thank you. Sincerely, John Murphy, Chief Inheritance Tax Division (~ ~ ~e~-~O~ E-143 EX (3-99) jMr. Robot Middleton 12 Jolm 1~,~' eL .. Meclumi~sburg, PA 17055-9610 h,,llh,,h,,Ih,hlhd,lh,,,Ih,lh.,,,Ihh,II