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Home My WebLink About05-07-12BUREAU OF INDIY IDUAL TAXES PD BOX 280601 penn~rly HARRISBURG PA 17129-0601 DEPART REV-lb4b ~i1PA PENNSYLVANIA INHERITANCE TAX lI" ~ ~ ~ INFORMATION NOTICE FILE N0. 21 -T AND ACN 12125468 j/~~iC~ ~AXPAYER RESPONSE DATE o4-16-2012 ~Qiz~sAr -7 PP1 3= 14 ((~~oR~N-s cou~r TONI A SEMANKl7`~~FRI-AN~ (;~ ~ '~, ' 818 SYCAMORE CIR CAMP HILL PA 17011-1634 EST. OF TESSA A ARMSTRONG SSN 578-10-9378 DATE OF DEATH 06-02-2011 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 TYPE OF ACCOUNT ® SAVINGS CHECKING TRUST CERTIF. PSECU provided the deDa rtment with the information belgw, which was used in calculating the inheritance tax due. Records indicate that at the death of the above-named decedent, you were a ,l Dint owner/beneficiary of this account. If y0U 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 de artment of your relationship to the deceased by checking Box C to PART 1 below and writing "spouse" to 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 717-787-8327 with questions. COMPLETE PART 1 BELOW ^ SEE ..REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 0578109378 Data 11-17-1992 To ensure proper credit to the account, two Established copies of this notice must accomparry Account Balancm 0 2 payment to She Resister of Wills. Make check 6 . payable to "Reoister of Wills. Apant•'. Psrcont Taxable X 50.000 Amount Subject to 0 1 NOTE: If tex pavwents are made within three Tax ~ 3 . months of the decedent's date of death, Tax Rata X ~ lrj deduct a 5 percent discount on the tax due. Potential Tex Due S .4 5 Any inheritance tax due will become delinquent nine months after the det• of death. P T TAXPAYER RESPONSE ~ 1 A. ~ The above information and tax due is correct. Remit payment to the Reaf star of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or return this notice to the Resister of Wills and C 0 N E ~ an official assessment will be issued by the PA Department of Revenue. BLOC K B. ~ The above asset has been or will be reported antl tax paid with the Penns lvania i h it t 0 N L Y n er y ance ax return filed by the estate representative. C. ® The above informs bon is incorr ct and/or debts and deductions w id are pa . Complete PART 2~ and/or PART 3~ below. PART If indicating a different tax rata, please state j a relationship to decedent: i 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 Subjoct to Tax 4 ~ 5. Debts and Deductions 5 6. Amount Taxable 6 ~ 7. Tax Rate 7 X 8. Tax Due 8 ~ PART DEBTS AND DEDUCTIONS CLAIMED 3^ DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury, I dsclaro that the facts I reported above are true, correct and complete to the best of my knowledge and belief. HOME C 111 ) '~ V ~ -~ ~ 4'7 ~ C4-u. wertK c `1 1-~ ) ~ 3 °t- Sa ~ ~ TAXPAYER SIGNATURE TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on inforwation subwitted by the financial institution. 2. Inheritance tax becowss delinquent nine wonths after the decedent's data of death. 3. A joint account is taxable even when the decedent's nave was added as a natter of convenience. 4. Accounts (including those held between husband and wife) the decedent out in joint naves within one year prior to death are fully taxable. 5. Accounts established jointly between husband and wife wore than one year prior to death are not taxable. 6. Accounts hold by a decedent "in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE BLOCK A - If the inforwation and calculation in the notice are correct and deductions are net being claiwad, place an "X" in Block A of Part 1 of the "Taxpayer Response" section. Sign two copies and subwit then with a check for the ewount of tax to the register of wills of the county indicated. The PA Devartwent of Revenue will issue an official assesswent (Fora REV-1548 IX) upon receipt of the return frog the register of wills. BLOCK B - If the asset spec ifietl on this notice has been or will be reported end 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. BLOCK C - If the notice inforwation is incorrect and/or deductions are being claimed, cheek Block C and cowplete Parts 2 and 3 according to the instructions below. Sign two copies and subait then with your Check for the ewount of tax payable to the register of wills of the county indicated. The PA Oepartwent of Revenue will issue an official rise sswent (Forty REV-1548 IX) upon receipt of the return frow the register of wills. TAX RETURN - PART 2 - TAX CALCULATION LINE 1. Enter the date the account originally was established or titled in the wanner existing at date of death. NOTE: For a decedent who died of ter l2/12/82. accounts the decedent put in joint naves within one year of death are fully taxable. However, there is an exclusion not to exceed 03,008 per transf area, regardless of the value of the account or the nuwber of accounts hold. If a double asterisk (.w) appears before your first nave in the address portion of this notice, the 03,000 exclusion was deducted fron the account balance as reported by the financial institution. 2. Enter She total balance of the account including interest accrued to the data of death. 3. The percentage of the account that is taxable to each survivor is daterwined as follows: A. The percentage taxable of joint assets established pore 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 Exa.vle: A joint asset registered in the nova of the decedent and two other persons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TO EACH SURV IYOR) B. 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 NULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Exawple: Joint account registered in the nave of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 5D percent CTA)(ABLE FOR EACH SURVIVOR) 4. The amount subject to tax (Line 4) is daterwined by wultiplying 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 (Lino 6) is detarwined by subtracting the debts and deductions (Line 5) frow the ewount subject to tax (Line 4). 7. Enter the appropriate tax rate (Line 7) as Bete rwined below. (The tax rate iwposed on the mat value of transfers frow a deceased child 21 Years 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 Dercant. The lineal class of heirs includes grandparents, parents, children and other lineal tleseendents. "Children" includes natural children whether or not they have bean adopted by others, adopted children antl 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 step-descendants. "Siblings" are defined as individuals who have at least one parent in cowwon with the decedent. whether by blood or adovtion. The Collateral class of heirs includes all othor benef ieia ri es. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are daterwined as follows: 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 percent A. You era 1e0a11y responsible for paywent, or the estate subject to adwinistration by a personal representative is insufficient to pay the deductible itews. B. You actually paid the debts after the death of the decedent and can furnish proof of paywent. C. Debts being claiwed wust be itewized fully in Part 3. If additional spec' is needed, use 8 1/2" x 11" sheet of paper. Proof of paywent ^ay be requested by the PA Depa rtwent of Revenue. w ti C] s ~nl S ] CJ ~ F- /yam V7 _I _.. ~f_ \ - /If1 UC] J- .N d-~--~o~r~J Q i S_~oC] ~^'~o 'd -- F o ' E <L ~ S' :_ J ,~ M ~ C a- -- ~ ~ ~ ~ ~ c ~~ ~ -~ ~_ ~ J ~ _~ ", U '. O ~ Q ~ oa `i' F°~~ o UI