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Home My WebLink About04-03-12- -~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXEB DEPT. 280601 MARRIBBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT DUPLICATE HARTWIGSEN ANNE L 950 GRANDON WAYK MECHANICSBURG, PA 17050 -------- fob ESTATE INFORMATION: ssN: ie3-is-6026 FILE NUMBER: 2112-0403 DECEDENT NAME: FRITZ ARTHUR J DATE OF PAYMENT: 04/03/2012 POSTMARK DATE: 04/02/2012 COUNTY: CUMBERLAND DATE OF DEATH: O1 /06/201 2 REV-1162 EX111-96) NO. CD 015785 ACN ASSESSMENT AMOUNT CONTROL NUMBER 12106031 ~ 5322.76 TOTAL AMOUNT PAID: 5322.76 REMARKS: ANNE L HARTWIGSEN SEAL CHECK#1231 INITIALS: WZ RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE f ~ ~U 3 BUREAU DF INDIVIDUAL TAXES AND FILE N0. 21 - 07- PO BOX 290601 enn LV G~ WIRRISauRG PA nlze-oeol p ~ ,^I„~t, ~'r~y~AYER RESPONSE ACN 12106031 DEVANTMENT OF REVE 1-C' eEV-1563 EX aFP <, ~;,~."~;..; ~~!_,~,~ DATE 01-26-2012 ~Iti2 APR '3 AM I I ~ ~JJEST. OF ARTHUR J FRITZ SSN 183-18-6026 CLERK OF DATE OF DEATH 01-06-2012 OqR~pP~H~W~S COURT COUNTY CUMBERLAND ~,~l1wnC"r'.LANI~ ~~„ ~i4 REMIT PAYMENT AND FORMS T0: ANNE L HARTWIGSEN REGISTER OF WILLS 950 GRANDON WAY 1 COURTHOUSE SQUARE MECHANICSBURG PA 17050-9190 CARLISLE PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. FULTON BANK NA provided the department with the information below, whf ch was used in calculating the inheritance tax due. Records indicate that at the death of the above-named decedent, you were a ,I pint owner/beneft ciary of this account. If you are the Spouse of the deceased and any amount other than zero is reflected below on the Potential Tax Due line, note no tax may be due, but you must notify the departalent of your relationship to the deceased by checking Box C in PART 1 below end writing "spouse" in PART 2. If you believe the Information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. Please call 717-781-8327 with Questions. COMPLETE PART 1 BELOW m SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. OD07-31765 Date 02-D3-2006 To ensure proper credit to th• account, two Established copies of this notice oust accompany Account Balance ~ 15,099.86 pwment to the Reei ster of Wills. Make check payable to "Register of Wills, Agent". Percent Taxable X 50. 000 Amount Subject to Tax Tax Rate ¢ X 7,549. . 93 045 NOTE: If tex payments era made within three months of the decedent's dat• of death. deduct a 5 percent discount on the tax due. Potential Tax Dua $ 339. 75 Aro inheritance tax due will become delineuent nine aonths after the dat• of deatA. C. ~ Tha above info na ion is incorrect and/or debts and deductions were Daid. Complete PART ~2 snd/or PART ~ below. PART If indieatin9 a difforent taz rate, please state a relationship to tlecedent: TAX RETURN - CALCULATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Date Established 1 2. Account Balance 2 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 $ 5. Debts and Deductions 5 6. Amount Taxable 6 $ 7. Tax Rate 7 X 8. Tax Due 8 S PART DEBTS AND DEDUCTIONS CLAIMED 3 DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL CEnter onLina 5 of Tax Computation) 4 Under penalties of perjury, I d•cla r• that the facts I reported above era true, correct and complete to the best o my knowledge and belief. HOME C 7 /7 ) 7(s/-{~~ 7 WORK C 7/'7 ? 76/-~f3S/S z Z T AVER SIGNA E TELEPHONE NUMBER DATE A. ~1'The above infonation and tax due is correct. I~ Remit payaent to the Rapister of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or return this notice to the Rapister of Wills and ONE an off ieial assessment will be issued by the PA Deoa rtmant of Revenue. BLOCK B. ~ Ths above asset has been or will be reported and tax paitl with the Pennsylvania inheritance tax return ON L Y filed by the estate representative. GENERAL INFORMATION FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with aovlicable interest based on information submitted by the financial institution. Inheritance tax becomes 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 matter of convenience. Accounts (including those held between husband and wife) the decedent put in joint names within one year prior to deatA are fully taxable. Accounts established jointly between husband and wife wore than one year prior to death are not taxable, Accounts held by a decadent "in trust for" another or others are tully taxable. REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information and Calculation 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 copies and submit them with a check for the ameunt of tax to the register of wills of the county indicated. The PA Department of Revenue will issue an officialassasseent (Forty 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 6e 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 information is incorrect and/or deductions are being claimed, check Block C antl complete Parts 2 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 wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EK) upon receipt of the veto rn f rpm tM register of wills. TAX RETURN - PART 2 - TAX CALCULATION LINE - 1. Enter the data the account originally was established or titled in the canner existing at date of death. NOTE: For a decedent who died of tar l2/12/82, accounts the decedent Dut in joint names within one year of death are fully taxable. However, there is an exclusion not to exceed 03,000 per transferee, regardless of the value of the account or the number of accounts held. If a double asterisk (s.) appears before your first mama in the address portion of this notice, the k3,000 exclusion was deducted free the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. The percentage of the account that is taxable to each survivor is determined as follows: A. The percentage taxable of joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY 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 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 CSURVIVORSS = .167 X 100 16.7 percent (TAXABLE TO EACH SURVIVOR) .X' The percentage 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 beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Exempla: Joint account registered in the name of the decedent and two other parsons and established within one year of tleath by the decedent. 1 DIVIDED BV 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax CL ine 4) is deterwinetl by multiplying the account balance (Line 2) by the percent taxable (Line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable CLin• 6) Ss determined by subtracting the debts and deductions (Line 5) from the amount subject to tax (Line 4). 7. Enter the appropriate Laos rat' <L ine 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 0 percent 4.5 percent ~ 12 percent 15 portent 'The tax rata imposed on the net value of transfers from a deceased child 21 years of ape or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child 15 D percent. The lineal class of heirs includes 9randperants, parents, children and other lineal descendents. "Children" includes natural children whether or not they have been adopted by others, atloptetl children and step children. "Lineal descendents" 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-da seendant s. "Siblings" era defined as individuals who have at least ono parent in common with the decedent, whether by blood or adoption. The Collateral class of heirs includes ell other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as Poll ow s: A. You are legally 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 the death of the decedent and can furnish proof of payment. C. Debts bein9.claimad must be itemized fully in Part 3. If additional space is needed, use 8 1/2" x I1^ sheet of paper. Proof of aavmant may be requested by the PA Department of Revenue. ~.. r~ ~. ~,, ~~` ~,\ ~ ~~~~~ \y70N~ v~ F Lt ~ _..+ L~ ~ ~ ~~-. L> "y 4~ ~ 4T_ ~~7 ~ a n- C p ""1 ` f. ,~ Q. `cog ~~ .~' ~~ `~ °' Lw, QA < ~ J ~ 1`~ 1^'~ --r N 3W4 LL. VIA s• O OC Z W WAN 4! a -~ NQ~.1 W~4 OC•,V w .w"~.. w r ..._ ww . w