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Home My WebLink About04-26-12COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: MATTERN JERRY A JR 1204 CAPITAL ST HARRISBURG, PA 17102 -------- fold ESTATE INFORMATION: SSN: 197-50-8383 FILE NUMBER: 2112-0372 DECEDENT NAME: GERACI TAMMY M DATE OF PAYMENT: 04/26/2012 POSTMARK DATE: 04/25/201 2 COUNTY: CUMBERLAND DATE OF DEATH: 1 0/31 /201 1 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT 12123909 ~ 542.32 REV-1162 EX(11-961 NO. CD 015895 AMOUNT ACN ASSESSMENT CONTROL NUMBER TOTAL AMOUNT PAID: REMARKS: JERRY A MATTERN JR CHECK# 942 542.32 INITIALS: WZ SEAL RECEIVED BY: GLENDA EARNER STFiASBAUGH REGISTER OF WILLS REGISTER OF WILLS PENNSYLVANIA INHERITANCE TAX _ INFORMATION NOTICE FILE NO. 21 .- ~ ,1 - ~,` -~~ ~~~- BUREAU OF INDIVIDUAL TAXES t +~~ ~~ AND ACN 12123909 PD BDX 280601 Pen~~~ ~ 'i,i HARRISBURG PA lrizB-o6ol oernaTrvler{roF.AEVeNUL: ~ `-i,l r ~, AXPAYER RESPONSE DATE 04-06-2012 REV-1543 i-C~(.AF~~i („CS -11~(~ - "~J ,; n CLER~~ C.F (` ORPHAN~~ '-i~S~ Cli ~,~- SANDRA L MATTERN 245 GLENN RD CAMP HILL PA 17011-1134 EST. OF TAMMY M GERACI SSN DATE OF DEATH 10-31-2011 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 TYPE OF ACCOUNT SAVINGS CHECKING TRUST CERTIF. METRO BANK provided the department with the information below, which was used in calculating the inheritance tax due. Records indicate that at the death of the above-named decedent, You were a joint owner/beneficiary of this account. If you dre 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 department of your relationship to the deceased by checking Box C in PART 1 below and 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 717-787-8327 with questions. C`J1+SPLETE PART 1 BEL04'd ?~ SEE REVERSE SIDE FOR FI~.ING ANA PAYMENZ-INSTRUCTIONS Account No. 536042237 Date 08-01-2002 To ensure proper credit to the account, two Established copies of this notice must accompany payment to the Register of Wills. Make check Account Balance $ 564.25 payable to "Register of Wills, Agent". Percent Taxable X 50.000 NOTE: If tax payments are made within three Amount Subject to Tax $ 282 • 13 months of the decedent's dlate of death. Tax Rate X 15 deduct a 5 percent discour~t on the tax due. Any inheritance tax due will become delinquent Potential Tax Due $ 42 • 32 nine months after the dates of death. P~T TAXPAYER RESPONSE --~~ ~ FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX AS5ESSMENT~ A. ~ The above information and tax due is correct. -- Remit payment to the Register of Wills with two copies of this notice to obta iin a discount or avoid interest, or return this notice to the Register of Wills and C H E C K an official assessment will be issued by the PA Department of Revenue. C ONE B L 0 C K B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania inheritance tax return 0 N L Y filed by the estate representative. C. ~ The above informs ion is incorrect and/or debts and deductions were paid. Complete PART 2~ and/or PART ~ below. PART If indicating a different tax rate, please state OFFICIAL USE, ONLY U AAF relationship to decedent: PA DEPARTMENT OF REVENUE TAX RETURN - CALCULATION OF TAX ON JOINT/TRUST ACCOUNTS PAD LINE 1. Date Established 1 1 2. Account Balance 2 `~ 2 3. Percent Taxable 3 X 3 4. Amount Subject to Tax 4 $ 4 5. Debts and Deductions 5 - 5 6. Amount Taxable 6 $ ~ 7. Tax Rate 7 X 7 8. Tax Due B $ 8 PART DEBTS AND DEDUCTIONS CLAIMED neTF pern PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the facts I reported above are true, correct and qomplete to the est of my knowledge and belief. H OME C ~ _ /~ ~ ~ , rn ~~ '°~~i'YT~~C1 ra,.,, 1 WORK ( ) TAXPAYER SIGNATURE TELEI NUMBER DATE IUTAL ltnier an LlI1C ~ ,,,r ... ~• GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even when the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) the decedent put in joint names within one year prior to death are fully taxable. 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 fully taxable. REPORTING INSTRUCTIONS - PART 1 - 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 amount of tax to the register of wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from 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 information is incorrect and/or deductions are being claimed, check Block C and 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 EX) upon receipt of the return from the register of wills. TAX RETURN - PART 2 - TAX CALCULATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent who died after 12/12/82, accounts the decedent put in joint names within one year of death are fully taxable. However, there is an exclusion not to exceed 53,000 per transferee, regardless of the value of the account or the number of accounts held. If a double asterisk C^~) appears before your first name in the address portion of this notice, the 53,000 exclusion was deducted from 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 decedent and two other persons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TO EACH SURVIVOR) 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 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 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (Line 4) is determined 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 (Line 6) is determined by subtracting the debts and deductions (Line 5) from the amount subject to tax (Line 4). 7. Enter the appropriate tax rate (Line 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 ^Thc tar atn e~ •ti.. 0 percent 4.5 percent ~ 12 percent 15 percent -_-- -"'----- -" - - ••-- -~~ ~ ~~ •~ - m e ueceasep Cn110 C1 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 percent. 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. "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 common with the decedent, whether by blood or adoption. The Collateral class of heirs includes all other beneficiaries. 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 deductible items. B. You actually paid the debts after the death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use B 1/2" x 11" sheet of paper. Proof of payment may be requested by the PA Department of Revenue. TAXPAYER ASSISTANCE TF YpU NEED FURTHER INFORMATiflN OR ASSISTANCE, CONTACT ANY REGISTER OF ti+1ILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE OR THE BUREAU DF INDIVIDUAL TAXES, AT t7I7) 787-8327.... SERVICES FDR TAXPAYERS WITH SPECIAL HEARING ANDlOR SPEAKING NEEDS ONLY: 1-SU0-447-3020. (~' ~, ~.. ...$`,,. ~b>~ _ 3sr Y`, yz, ~A~y i. •~dFy 4 x ,'` { 34xa ~~i ~t6 .. { ~'~ .1~. ''tY ~~. r~~, \/"~1 s~: ~ _ i.% q^~ ~ ~_. ~~ ~~ ~~ \ ~~ ~' J C \v ~~ i r~ r j-<, _ _ ~ CAE(-~~,' f ORPk'hN'~ '~_ /^l~1 \. \ ~'r/ ~ Ry c _, i^ \ ..~,, \ _ ~ ,~ ~ n n ;~ - _ ~~-~ \~ _ ' ~~ ,~ ~, ~ ,~J