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Home My WebLink About03-0946CONNONHEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRZSBURG, PA 1711B-0601 REV-/5,q3 EX AFP (09-00) ~ HZCHAEL E EZCHELBERGER PO BOX 253 BOZLZNG SPGS PA 17007-0253 ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE FZLE NO. ACN 03137534 DATE 10-21-2003 TYPE OF ACCOUNT EST. OF EDWARD d LELKO [] SAVZNGS S.S. NO. 179-18-5602 [] CHECKTNG DATE OF DEATH 06-25-200:5 [] TRUST COUNTY CUMBERLAND [] CERTZF. REHZT PAYHENT AND FORHS TO: REGTSTER OF WZLLS CUMBERLAND CO COURT HOUSE CARLZSLE, PA 17013 #AYPOZNT BANK has provided the Department calculating the potential tax due. Their records indicate that mt the death of the above this aeoount. If you feel this Information is incorrect, plmm~e obtain mritton correction fram the financial Institution, attach a copy to this form end return ]t to the obovm address. This account is taxable in mccordarmm aith the ~nherltonca Tax Lees of the CammomemaZth COMPLETE PART I BELOW # # # 8EL REVERSE SZDE FOR FZL;j# AN"-~AY~N~ ZNsTRUCTZONS Accoun'l: No. 100480433 Established , PART Accoun~ BaZanca 919.23 Percen~ Taxable X 100.00 Amoun~ Sub~ec~ ~o Tax 919.23 Tax Ra~e X .15 Po~en~ial Tax Due 137.88 To insure proper credit to Your account, CZ) copies of this notice must accompany your Payment to the Register of Hills. Hake check payabZe to: "Register of Hills, Agent". HOTE: Zf tax Payments ara made aithin three ()) months of tho decedent's date of death, you may deduct a 51 discount of the tax due. Any inheritance tax due will become de[inquant nine (9) months after the date of death. moss to remit payment to the Register of Hills ~ith tam copies of this notice to obtain CHECK ~ a discount or avoid interest, or you may check box "i" and return this notice to the Register of ONE Hills and an official assessment ~ill be issued by the PA Department of Revenue. BLOCK B. [] The above asset has been or ~i11 be reported and tax paid ~ith the Pennsylvania Inheritance Tax return ONLY to be filed by the decadant's representative. C. [] The above information is incorrect and/or debts and deductions Nora paid by you. You must complete PART [] and/or PART [] bsZoN. PART Zf you indicate a difforon~ ~ex ra~e, please s~a~e your relationship ~o decedent: TAX RETURN - COMPUTATZON OF TAX ON JOZNT/TRUST ACCOUNTS L/NE 1. De~e Established i. 2. Accoun~ Balance 2.. $. Porcon~ Taxable $ ~ q. Amoun~ Sub5ec~ ~o Tax ~ $. Dob~s and Deductions 5_.- 6. Amoun~ Texab/e 6 7. Tax Rate ~ X 8. Tax Ouo 8__ PART DATE PAZD DEBTS AND DEDUCTZONS CLAZMEll PAYEE DESCRZPTTON AMOUNT PA'rD TO n er on L/ne $ of Tax Coepu~a~ Under penalties of perjury) 'r decZaro ~he~ ~he fec~s ! have reported above ara ~rue, correc~ and complete ~o ~he bes~ of ay knowledge and bel/ef. HOME ( ~ WORK ( ) GENERAL INFORMATION 1. FAILURE TO RESPOND #ILL RESULT ZN AN OFFICIAL TAX ASSESSMENT eith applicable in(aras( based on information submitted by tho financial institution. 2. 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 ,as added as a matter of convenience. 4. Accounts (including those held be(mean husband and #ifa) ahich the decedent put in joint names eithin 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 I - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice ara correct and deductions are not being claimed, place an "X" in block "A" of Part I of the "Taxpayer Response" sac(ion. Sign two copies and submit thee with your check for the amount of tax to the Register of Nills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1S4& EX) upon receipt of the return from the Register of Wills. Z. BLOCK D - If the asset specified on this notice has been or mill ba reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent'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, Oep( ZS060I, Harrisburg, PA I7LZB-0601 in the envelope provided. $. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts Z and $ according to the instructions bela#. Sign too copies end submit them with your check ~or the amount of tax payable to the Register of Hills of the count~ indicated. The PA Department of Revenue all1 issue en official assasmeent (Fore REV-I~ EX) upo~ receipt of the return from the Register of Mills TAX RETURN - PART - TION LINE 1. Enter the dele the ecoount ariD(nelly mos established or ti(lsd in the euflner existing et data of d~eth. NOTE: For a decedent dying after 1Z/1Z/BZ: Accounts which the decadent put in joint names within one [11 year of death are taxable fully as transfers. Hoaaver, there is an exclusion not to exceed $3,000 par transferee regardless of the value of the account or the number of accounts held. If a double asterisk (mm) 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. Z. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is da(ermined as A. The percent taxable for joint assets established nora than one year prior to the decedent's death: I DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X lO0 = PERCENT TAXABLE JOINT OHNERS SURVIVING JOINT ONNERS Example: A joint asset registered in the name of the decedent and two other parsons. 1 DIVIDED BY 3 [JOINT OMNERS) DIVIDED BY g [SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created eithin one year of the decadaflt's death er accounts ouned by the decedent but hold in trust for another individual[s) (trust beneficiaries): I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 PERCENT TAXABLE DHNERS 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 (SURV[VORS)= .50 X 100 = 50X [TAXABLE FOR EACH SURVIVOR) q. The amount subject to tax [line 4) is determined by multiplying the account balance (line Z) by the percent taxable [1ina 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 7. Enter the approl tax 'ate [line 7) as determined below. Da4e of Dea4h Spouse Lineal Sibling Colla4erel 07/01/9q 4o 12/$1/9q 3Z 6Z 15Z 15Z 01/01/95 4o 06/30/00 OX 6Z 15Z 15Z 07/01/00 4o presen4 OX 4.$Z~ 12Z 15Z __d ---- &k-- Ra~ I~al~a n~ [i a~sfars from a deceased child teen(y-one years of age ~r younger at ~The tax rate impose death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is The lineal class of hairs includes grandparents, parents, children, and iinaa! descendents. "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 natural parents and their descendents, aha(her 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 aith the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEOUCTIONS CLAIMED Alloaable debts and deductions are determined as folloas: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. D. You actually paid the debts after death of the decedent and can ~urflish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 l/Z" xll". Proof of Eo143 EX (3-99) Attention: T/C .~10 Zip Code PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG PA 17128-0601 I,lllll,,,I,,lll,ll,ll,,I,II,,,,ll,,ll,,,mll,l,,ll BUREAU OF TNDZVIDUAL TAXES XNHERTTANCE TAX DTyTSTON DEPT. ZBOGnl HARRTSBURG, PA 171ZB-oGnl COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOHANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS HICHAEL E EICHELBERGER PO BOX 255 BOILING SPGS PA 17007-0255 DATE 09-ZO-ZOOq ESTATE OF LELKO DATE OF DEATH 06-25-2003 FILE NUMBER Z1 05-09q6 COUNTY CUMBERLAND SSN/DC 179-18-5602 ACN 0515755q Amoun~ Remi~c~sd REV-1548 EX &FP C01-05) EDWARD J CUT ALONG THIS LINE REV-1548 EX AFP (01-03) MAKE CMECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF CUMBERLA.D c -COU.T OUSE CARLISLE, PA ;': 17015 ~ RETAIN LOWER PORTION FOR YOUR RECORDS ,.~ ........ ~ ...... ~ ............ NOTICE OF INHERITANCE TAX APPRAZSEHENT~ ALLOHANCE OR DISALL~NCE O~ ~-~- DEDUCT/ONS~ AND ASSESSHENT OF TAX ON dO/NTLY HELD OR TRUST A~SETS DATE 09-20-200~ ESTATE OF LELK0 EDWARD J DATE OF DEATH 06-Z5-Z005 COUNTY CUMBERLAND FILE NO. 21 05-09~6 S.S/D.C. NO. 179-18-5602 ACN 0313755~ TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET XNFORMATXON FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 100q80~$5 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 12-11-2002 Accoun~ Balance 919.25 PePcen~ Taxable X 1.000 Amoun~ Sub~ec~ ~o Tax 919.Z5 Debts and Deductions - .00 Taxable Amoun~ 919.Z5 Tax Ra~e X .15 Tax Due 157.88 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 WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "*REGISTER OF WILLS, AGENT.** PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 11-05-2005 CD005226 .00 157.88 TOTAL TAX CREDIT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 157.88 .00 .00 .00 XF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REgUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: To fulfill the requirements of Section 21~0 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 91q0). PAYHENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. -- Hake check or aaney order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, ahich was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Nills, any of the 23 Revenue District Offices or by calling the special Zq-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs: 1-800-q~7-3020 (TT only). Any party in interest not satisfied with the appraisement, aIIowance, or disallowance of deductions or assessment of tax (including discount or interest) as sheen on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, 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. 280601t Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an expIanation of administratively correctable errors. If any tax due is paid eithin three (3) calendar months after the dacedent'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 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 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 which became delinquent before January 1, 198Z bear interest at the rate of six (62) percent per annum calculated at a daily rate of .00016~. All taxes which became delinquent on or after January 1, 1982 mill bear interest at a rate which will vary from calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 200~ are: Interest Daily Interest DaiZy Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198'--~ 202 .0005~8 1988-1991 11% .000301 20OX 92 .0002~7 1983 16Z .000~38 1992 92 .0002~7 Z002 62 .O00Zl9 198~ lXZ .000301 1993-199~ 72 .00019Z 2003 52 .000137 1985 132 .000356 1995-1998 92 .0002~7 ZOOq ~Z .O00llO 1986 102 .00027~ 1999 72 .OOO19Z 1987 92 .0002~7 ZOO0 82 .O00ZX9 --Interest is calculated as follows: /NTEREST = BALANCE OF TAX UNPA/D X NUNBER OF DAYS DEL/NQUENT X DA/LY TNTEREST 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 data 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 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003226 EICHELBERGER MICHAEL E P O BOX 253 BOILING SPRINGS, PA 17007 ........ fo~d ESTATE INFORMATION: SSN: 179-18-5602 FILE NUMBER: 21 03-0946 DECEDENT NAME: LELKO EDWARD J DATE OF PAYMENT: 11/13/2003 POSTMARK DATE: ~11/03/2003 COUNTY: CUM BERLAN D DATE OF DEATH: 06/25/2003 ACN ASSESSMENT CONTROL' NUMBER AMOUNT 03137534 $137.88 REMARKS: TOTAL AMOUNT PAID: MICHAEL E EICHELBERGER $137.88 SEAL CHECK#2202 INITIALS: DO RECEIVED BY' DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS