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Home My WebLink About03-12-12 (2)COMMQNWEALTN OF PENNSYLVANIA DERARPMlNT OF RlVlNU! BURlAU OF INDIVIDUAL TAXES DEPT. 2dOd01 HARRISBURG, PA 17128-0801 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 015688 MONROE STEPHEN R 331 A STREET CARLISLE, PA 17013 fplE ESTATE INFORMATION: ssN: 1sa-5s-alas FILE NUMBER: 211 1-1275 DECEDENT NAME: MONROE DAWN M DATE OF PAYMENT: 03/12/2012 POSTMARK DATE: 03/02/2012 COUNTY: CUMBERLAND DATE OF DEATH: 0$/19/2011 REMARKS: ANTHONY MONROE ACN ASSESSMENT CONTROL NUMBER REV•1162 EXI11-981 AMOUNT 11159139 ~ 528.51 TOTAL AMOUNT PAID: S28.51 CHECK# 378 INITIALS: WZ SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS ~ PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE C BUREAU OF INDIVIDUAL TAxES FILE N0. 21 -~ ~ ~ ~p~~J NARRSBURG6PA 17128.0601 Penn 1 ~kF#LE ~ AND ACN 11159139 DEPARTMENT~}~1-E+c~E ,.~ .,a~~ ~ AXPAYER RESPONSE DATE OS-31-2011 REY-I56S E%: a1P~~..4fh ~i r r.. A..~~ 2G#2t4AR 12 AN{l~ 31 ~p~G~t~E~RK QF 6/fl~l WV~S v~Uf1i (~~+AE~RI ANf~ CO , PA ANTHONY W MONROE 240 E STREET APT 4 CARLISLE PA 17013 EST. OF DAWN M MONROE SSN 193-58-4189 DATE OF DEATH 08-14-2011 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 TYPE OF ACCOUNT ® SAVINGS CHECKING TRUST CERTIF. MEMBERS 1ST FLU provided the department with the fnformati on below, which was used in calculating the inherf tance tax due. Records indicate that at the death of the above named decedent, you were a Ioint owner/beneficiary of this account. If yoU are the spouse of the deceased and any amount other than zero is reflected be1oW on the Potential Tax Due line, note no tax may be due, but you must notify the department of your relationship to the deceased by checking Box C in PART 1 below and writing "spouse" in PART 2. If you beiteve the information fs incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. Please call 717-787.8327 with Questions.. - ~ - COMPLETE PART 1 BELOW * SEE REVERSE SIDE FDR FILING AND PAYMENT INSTRUCTIONS Account No. 13506$-00 Date 08-28-1443 To ensure proper credit to the account, two Esta611shed copies of this notice oust aeeowpanv 2 6 7.3 1 paywent to the Register of Wills. Make check Account Balance ~ 1 ~ payable to "Reaistar of Wills, Agent". Percent Taxable X 50.000 NOTE: If tax pavaents are wade within three Amount Subject to Tax ~ 633.66 aonths of the decedent's date of death, Tax Ratw )( .045 deduct a 5 percent discount on the tax due. Any inheritance tax dus will becoae del inauent Potential Tax Due ~` 28.51 nine aonths after the date of death. A. ~Tfie above inforaation and tax due is correct. Resit payaent to the Register of Wills with two copies of this notice to obtain CH E C K a discount or avoid interest, or return this notice to the Register of Wills and C ONE ~ an official assesswent will be issued by the PA Departaent of Revenue. B L DCK B. ~ Tha above asset has boon or will be reported and tax paid with the Pennsylvania inhe ri tones tax return ON L Y filod by the estate representative. C. ~ The above info r ion is incorrect and/or debts and deductions rare paid. CowDlata PART 2 and/or PART ~ below. PART If indicating a different tax rate. please state relationship to decedent: TAX RE TURN - CALCULATION OF TAX ON JOINTlTRUST ACCOUNTS LINE 1. Date Establfshed 1 2. Account Balance 2 ~ 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 $ 5. Debts and Deductions 5 b. Amount Taxable 6 ~ 7. Tax Rata 7 X 8. Tax Due 8 ~ PART DEBTS AND DEDUCTIONS CLAIMED DATE P AID PAYEE DESCRIPTION AMOUNT PAID / TDTAL (Enter on Line 5 of Taz Computation) 3 Under en ies of a ury, I la re that the facts I reported above era trual o reet ~nd co et a m k w dge and belief. HOME C ' )[J` WORK C ) TAXP R NATO TELEPHONE NUMBER GENERAL INFORMATION FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. Inheritance tax becowes delinquent nine months after the decedent's date of death. A joint account is taxable even when the decedent's nave was added as a wetter of convenience. Accounts (including those held between husband and wife) the decedent put in joint Hawes within one year prior to death are fully taxable. Accounts established jointly between husband and wife more than one year prior to death are not taxable. Accounts heltl by a decedent "in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and ealcul atipn in the notice are correct and deductions are not being claimed, place an "X" in Block A of Part 1 of the "Taxpayer Response" section. Sign two covies and submit thew with a chock for the awount of tax to the register of wills of the county indicated. The PA Department of Revenue will issue an official assessment (Fors REV-1548 IX> upon receipt of the return iron the register of wills. 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 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 info Motion is incorrect and/or tledueti ens are being claimed, check Block C and complete Parts 2 and 3 according to the instructions below. Sign two covies and subwit them with your chock for the amount of tax payable to the register of wills of the county indicated. The PA Department of Revenue will 4ssue an official assessment (Fort REV-1548 EX) upon receipt of the return from the register of wills. TAX RETURN - PART 2 - TAX CALCULATION LINE 1. Enter the date the account original lv was established or titled in the manner existing at date of death. N07E: For a decedent who died of ter l2/12/82, accounts the decedent put in joint names within one year of tleath are fully taxable. However, there is an exclusion not to exceed 63.000 vet transferee, regardless of the value of the account or the number of accounts held. If a double asterisk (•.) appears before your first name in the address Do rt ion of this notice, the 63,000 exclusion was deducted frow the account balance as reported by the financial institution, 2. Enter the total balance of the account including interest accrued to the data of death. 3. The percentage of the account thst is taxable to each survivor is determined as follows: A. the percentage taxable of 3ofnt assets established more than one Year prior to the decedent's death: 1 DIVIDED 8Y TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BY 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decadent and two other persons: 1 OIYIDEO BY 3 (JOINT OWNERS) DIVIDED BY 2 CSURV IVORS) _ .167 X 100 = 16.7 percent (TAXABLE i0 EACH SURVIVOR) B. The percentage taxable for assets created within vne Year of the decedent's death or accounts owned by the decedent but held in trust for another individual Cs) Ct rust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURYIVING JOINT MULTIPLIED BY 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. 1 DIVIDED BY 2 CSURV IVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (Line 4) is determined by multiplying the account balance CLina 2) by the percent taxable (Line 3). 5. Enter the total of the debts end deductions listed in Part 3. 6. The amount taxable CLina 6) is deters fined by subtracting the debts and deductions (Line 5) frog the amount subj eat to taz Cline 4). 7. Enter the appropriate tax rate CLina 7) as determined below. 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 D percent 4.5 percent * 12 percent 15 percent ^Tha tax rate imposetl on the net value of transfers from a decaesetl chiltl 21 veers of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 portent. The lineal class of heirs includes Grandparents, parents, children and other lineal descendents. "Children" includes natural children whether or not they have been adopted by others. adopted children and step children. ••L ineal tlascendent s" includes all children of the natural. parents and their descendents, whether or not they have been adopted by others; adopted descendents and their descendants; and stop-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood or atlovtion. The Collateral class of Heirs includes all other benef ieiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You are legally responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the tleductihle iters. B. You actually paid the debts after the death of the decedent and can furnish proof of aayment. C. Debts being elaiwed wust be itemized ful lv in Part 3. If additional space is needed, use 8 1/2" x 11" sheet of paper. Proof of payment way be requestetl by the PA Departwent of Revenue. ~C~.Ci~EU '.;~FI~~~~ (~ ~~}}[~ ail y f^~,, ,,,l. ,''ii~ il~•.-.. ?Q! 2 BAR ! 2 ~~911 ~ 3 7 G.ERK GF EN'S CflE.tR?' Ct1M~~~I.A~i~7 CCU., PA o ~ rb ~ ~-.. `{ `~ ~~~ a o '~.~~.J ~~ ~ ~~ rs r ~~ ~ ~~ iv ~ ~t/1 ~~ .~, ,, s ~a ~7 tit r •..a