HomeMy WebLinkAbout07-13-12 1505610101
REV-1500 EX (0 1-10)
OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania
Bureau of Individual Taxes oEOAa.ME~1
~ INHERITANCE TAX RETURN County Code Year File Number
PO BOX 28D6oi I
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Harrisburg, PA 1'7128-o6oi RESIDENT DECEDENT - !
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ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
J ~f .3~ 37~~ / 'v~s~'o! / O7'.3a i 9~3 7''
Decedent's Last Name Suffix Decedent's First Name MI
(If Applicable) Enter Surviving Spouse's Info rmation Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
1. Original Return O 2. Supplemental Return O 3. Remainder f2eturn (date of death
prior to 12-13-82)
O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
ap 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0~
Name Daytime Telephone Number
Utf ~ ~i ~ ~ R ~ .o ~ ~ ? < '~ ~ '~ 9 0 ~ ~ G
First line of address
ltr ~ ~ R .1. T 7"~ IU ~~ /~ N~
Second line of address
City~or Post Office
Correspondent's a-mail address:
~o~p
State ZIP Code
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REGIS OiF V1fILLS U~f ONLY
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-~DATI= 1=ICED ~---
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Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON,RESPOfyB{BLE FOR FILING RETURN .~ ~ ~~yDATE
1/r' ~3
SIGNATURE OF PREPARER OTHER THAN R PRESENTATIVE ~ ~~'-~ _ ~ a DATE
ADDRESS
_...~.~.._..._.~,_,.__.__._r..._ PLEASE USE ORIGINAL FORM ONLY -~~~~^~~~yT ~~~ ~~
Side 1
1505610101 15056101011
1505610105
REV-1500 EX
Decedent'/s Social Security'N'7um~b-}er
Decedent's Name: ~ ~ 1
RECAPITULATION
1. Real Estate (Schedule A) ........................................... .. 1. ~ ''~ (~ O U • D U
2. Stocks and Bonds (Schedule B) ..................................... .. 2. C~ • b C~
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. G s C.U U
4.
9 9 ( ) .........................
Mort a es and Notes Receivable Schedule D 4.
.. U •
C~ U
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)..... .. 5. ~ b ~ ~( ~ ~ ~~
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. U • C~ V
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
Re
uested
Se
arate Billin
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7
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8.
( 9 ) ...........................
Total Gross Assets total Lines 1 throw h 7
..
8. C
~ ~ ~
O~ `1 7 J
9. Funeral Expenses and Administrative Costs (Schedule H) ................. .. 9. J (~ Z q p • ~ a
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............ .. 10. Y, ~ ~ f Li ~ ~~j
11. Total Deductions (total Lines 9 and 10) ....................... ....... .. 11. _-j ~ ~ Q ~~
12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. ~ ~~ [,~ ~ ~~ . Z 7
13. Charitable and Governmental BequestslSec 9113 Trusts for which
an election to tax has not been made (Schedule J) ...................... .. 13. 6 • C7 ~-
14.
Net Value Subject to Tax (Line 12 minus Line 13) ......................
.. 14. }
SCl _
U ~ ~ ~ Z
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .0_ 15.
16. Amount of Line 14 taxable
at lineal rate X .0 _ 16. •
17. Amount of Line 14 taxable
at sibling rate X .12 ~ C~ U ~ ~=' • ~~ ~
17.
~
~ ~ ~' ~ ~ _ 1~
18. Amount of Line 14 taxable
at collateral rate X .15 • 18. •
19. TAX DUE .........................................................19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
O
Side 2
1505610105 150561D105
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
Utl;tUtN I'S NHM(~t(~
- _
STREET ADDRESS
CfTY 'STATE ZIP
~~~5~-~ ~;~A- ~' 7ol~s~
Tax Payments and Credits: '
1. Tax Due (Page 2, Line 19) (1)
2. Credits/Payments ---
A. Prior Payments
B. Discount _ ___ _ _~ __ __ _
_ __ _ ___ __ __- ___ __ Total Credits (A+ B) (2} __ ~
3. Interest
(3) __ ~ _
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
FiN in oval on Page 2, Line 20 to request a refund. (4) ~
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
Make check payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER TWE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRflATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred :................................................................................... ...... ^ [''~
b. retain the right to designate who shall use the property transferred or its income : ...................................... ...... ^ [~
c. retain a reversionary interest; or .................................................................................................................... ...... ^ ~''
d. receive the promise for life of either payments, benefits or care? ................................................................ ..... ^
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ...................................................................................................... ...... ^ ~~
3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? ........ ...... ^ [~'
4. Did decedent own an individual retirement account, annuity or other non-probate property, which
contains a beneficiary designation? ...................................................................... .
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is
3 percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from 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 percent [72 P.S. §9116(a)(1.2)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in
72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1511 EX+ (10-06)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES $c
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Debts of decedent must be reported on Schedule I.
(If more space is needed, insert additional sheets of the same size)
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20f.AT-Warranty Ww, 6hort forn4 Aet of 1901. '
NanrY MaU, roar Inttiana, h.
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MADE THE 19th. day of July irf the yrer
of oxr Lord one thousand nine harndred. eighty-two
EETWEEN HARVEY L. RYDER and WEIR G. RYDER, Executors of the Last Will
and Testament of C. Lloyd Ryder. late of Middlesex Township,
Cumberland County, Pennsylvania, deceased,
Graulor S ,
and MARIAN ANNE RYDER of Middlesex Township, Cumberland
County, Pennsylvania,
Grantee
WITNESSEThf, that fn eo~eatderation cj $1.00
Dollars,
in kand 1iaid, the rccaigt 9uhercoj is hcteby acknoiuledyed, the said Urnntnr do IeereUy grant
and convey to the said prnntee her heirs and assigns,
ALL THAT CERTAIN piece or parcel of land situate in the Borough of Mechanicsburg,
County of Cumberland and State of Pennsylvania. bounded and described as follows,
to wit:
BEGINNING at a point in the Mechanicsburg and Dillsburg'lRoad also known as West
Markle Street Extended, at corner of lands now or formerly of William W. Strong:
thence by lands of the said Strong, South 22 .degrees East, one hundred seventy-
nine and fifty-six one-hundredths (179.56} feet to a point; thence by land now
or formerly of Quigley, South 68 degrees 30 minutes West, one hundred forteen and
five-tenths (114.5) feet to a paint; thence by lands now or formerly of Price
in a northwesterly direction one hundred seventy-five and five-t enths (175.5)
feet to a point in the aforesaid road; thence along said road, North 67 degrees
East, one hundred six and five-t"enths (106.5) feet to a point, the place of
BEGINNING.
HAVING Lhere on erected a frame dwelling house.
BEING the same premises which Paul W. Ness by Deed dated May 5, 1961. and
recorded to the Cumberland County Recorder's Office in Deed Book "E",
Volume 20, Page 548 conveyed to C. Lloyd Ryder and Bertha Hess Ryder. his wife;
BD03 i'd~[ ~~
CUMBERLAND COUNTY Inst.# 198201986 -Page 1 of ~
07/12/2012 1:30:51 PM
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the said Bertha Hess Ryder died on July 1Q, 1966, whereupon fee simple title
vested in C. Lloyd Ryder as and incident of holding title to real estate as
tenants by the entireties.
C,, Lloyd Ryder dted April 7, 1982 and by his last W111 and Testament, recorded
in the Office of the Register of Wills of Cumberland Cdunty in Wi11 Book 88,
Page 77, appointed as Executors, Harvey L. Ryder and Weir G. Ryder, grantors I
herein.
't~.~5 conveyaNcc tS c, par.~t ~o c~111 -ERt~i~V
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AND the said g,nxtor hereby cove~uent and agree Lhat x
untlTVarrant the property hereby conveyed,
800!~~9 Pd;E fiSJ1. 3
07/12/2012 1:30:51 PM CUMBERLAND COUNTY Inst.# 198201986 -Page 2 of 4
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IN WITNESS WHEREOF, said yra+
the day and year hret above undtten.
~a rgura, ~+ealeo auD ~1rlibtCea
lit tqa 90tt6tttr[ or
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~tor ha hereunto act hand and seal
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Couttty of `
On this, t e 17 day of I~uQ, , 19~^, before me,
the underaipned officer, personalty a+plreared ~2+~vd x • ~~'/` ~^~
Gclzt; .~ (?~~ ,~ .
known to me (or aatis/actoraly proven) to Le the person whose name subscribed to the" •,, ~y
within instrument, and acknowledged that lie executed the same Jor the purposes tlim~?i'7. n ,' ,
contained. ;~,;?.,:~,h~l'%~i1~1{ *i
IN WITNESS WHEREOF, 1 hereunto set my hand and official weal. ~' ::. ;yy. ~..,
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_"„"~ej ~.1~4k of Ober. " n ,16-~:.-,r':
St¢te of fr~/"t
State of _
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County of '
On this, the day of , 19 ,before me,
i
tl+e underad9ned o,~crr, perawutlty appeared
known to me (or a¢tiejactorrly proven) to Ge the person whose name subscribed to the
within;instrument, soot acknosvtedt/ed that he exerided the same fur the pnrposca Lhereia
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contained.
IN WITNESS WHEREOF, t heremtto set my hand and o(iieial aeaL
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...................._................................._......................._...... eyAL
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Title of Officer.
6L0%~9 PdGE 652
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CUMBERLAND COUNTY Inst.# 198201986 -Page 3 of 4
07/12!2012 1:30:51 PM
•i
MARIAN ANNE RYDER
do hereGt/ eertiJy that tht: Ttrecise residence and complete post ogtce address
of the within vettmed n,nntet+ is R. D. 1i 1 , Box 271 , CSrI 1 sle, Pd..17013 •
I
August 7, X082 ~
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CODTMONIVEAT UF' PENNSYLVANIA °~r~'!: -h,u ~ ~' ~ s '
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88. ~
County bf ....~~LLZ..71,~7.(.......-.-- .a : ~ `
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RECORDED on this .. __...~...:....., day of ..~,. s 4.t~LeG ~Y I ' '
,y/~'~~] /' f ;.
A. D. 1a'~.`-~", in t)te P.ecorder's ogice o/ the said Cauit,/~.{n`D ed F.ook(~;jl" . ~ g
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Given trndcr my hrutd anT the sc a said o ee, ate ¢txwc •torilte~t.
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......................................................_--..... . ~ .. eeorder. ,.
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07/12/2012 1:30:51 PM CUMBERlANO COUNTY Inst.# 198201986 -Page 4 of 4 '
REV-15112 EX+ (ll-D~S,~
~~~ Pennsylvania SCHEDULE A
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN REAL ESTATE
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as tine prate at which property
would be exchanged between a willing buyer and a willing Seiler, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F.
.....~.- ~rw~.. ~~ ~ cwcu, in~c~t auwuondi SNeeLS Of [ne Same SIZe.
REV-1508 E%+ (1-97)
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & M~$C.
INHRESIDENTDECEDENTRN PERSONAL PROPERTY
ESTATE OF
FILE NUMBER
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
~gn~uc~c~ - ~~,~- ,/d ~ ~~oT. jS~
Cc~t~' I ~, 70 (~. as
TOTAL (Also enter on line 5, Recapitulation) ~~~ r ~/nY'_ 7
(If more space is needed, insert additional sheets of the same size)
ANNE5 FUNERAL BILLS
HAIR LADY $ 25.00
DARRYLL $ 100.00
PASTOR $ 100.00
ZACK $ 50.00
FREDDA $ 50.00
BETTY $ 221.00
Parker $ 100.00
CASKET $1206.00
HOY FLOWERS $ 238.50
Death certificate $ 83.00
Hoffman Roth $ 8,124.62
TOTAL $10,298.12
REV-1512 EX+ (12-03) ~,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
(If more space is needed, insert additional sheets of the same size)
ANNES FUNERAL BILLS
407 APPRASIAL $ 350.00
PP&1 dec 1, 2011 check no 6003 $124.71 plus .44 postage= $ 125.15
12/05/11 COURTHOUSE INHERINT TAX $137.50
Dr Kenneth guistwite and $121.16 = .44= $121.60 pd 12/09! 2011th no
Ugi gas bill $135.04= .44= $135.48 pd 1/4/2012
Quantim imaging 12/1'4/11 $ 25.14+.44= $25.58
Pinnacle health 12/15/11 $68.51=44= $68.95
PPL $51.91 +.44=52.351/04/2012
1-9-12 Cam Hill Emergency Physicans $33.80+.44= $34.24
1-9-12 Kenneth Guestwine MD $38.22+44= $38.66
1-9-12 spirits physicans_$6.00+44= $6.44
1-9-12 Pinacle Health $33.80+.44= $34.28==$1451.73== $3303.73//1/12!2012
Hoffman Roth 1!11/2012 Check no 1746 america choice $8,124.62 total =_ $ 11,428.35
1/12/2012 Carlisle Medical Pathology $ 216.00= $ 216.44 TOTAL===$ 11,644.79
PP&L JAN 2b, 2012 $28.11 STAMP 44= TOTAL $28.55
2/1/12 Holy Spirit $b.00= $ 6.44
2/1/12 Borough of meth $ 128.32+44= TOTAL $128.76
Quantum Imaging $ 92.82 TOTAL =$93.26
CAMP HILL EMERGENCY PHY $ 33.80
OFFICE MAX COPIES 1.26
Fidelity mail 1.70
Meth boro 130.15
., ~~ 1
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1 ~
Rutters
Internists of pa
HS phy
Boro Sewer
Quantin imaging
York waste Disposal
Ppl
Mechanicsburg Boro
Stamps
Clean up property, tree and trim
removal ,haul away repair mower
pull brush out, rake area up
mow ,yard, rake and haul out brush
SX
2012 taxes
8.03
117.02
6.00
128.32
92.82
48.75
28.11
100.00
4.05
2850.00
410.00
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 260601
HARRISBURG PA 17128-0601
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
REV-1543A AFP (7-00)
FILE N0. 21 11-1302
ACN 12500311
DATE 02-02-2012
CHARLOTTE R CASTO
1509 W TRINDLE RD
CARLISLE PA 17015-9760
TYPE OF ACCOUNT
EST. OF MARIAN A RYDER ^ SECURITY
S.S. N0. 0 sEC ACCT
DATE OF DEATH 10 - 15 - 2011. ^ sTOCK
COUNTY CUMBERLAND ^ soNDs
REMIT PAYMENT AND FORMS T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
AMERIPRISE FINANCIAL has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a beneficiary of this asset.
It you feel this information is incorrect, please obtain written correction from the transfer agent, attach a copy to this form and
return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania.
Questions may be answered by calling (717) 787-8327.
COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 010108201913002
To insure proper credit to your account, two
(2) copies of this notice must accompany your
DOD Valuation 12,886.61 payment to the Register of Wills. Make check
payable to: "Register of 1Jills, Agent".
Percent Taxable X 33.333
Amount Subject to Tax 4, 295.49 NOTE: If tax payments arEa made within three
(3) months of the decedent's date of death,
Tax Rate X 12 you may deduct a 5; discount of the tax due.
Potential Tax Due 515.46 Any inheritance tax due will become delinouent
nine (9) months after the date of death.
PART TAXPAYER RESPONSE
0
FAILURE TO RESPOND WILL RESULT'IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE
A. ^ The above information and tax due is correct. -
1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain
C C H E C K a discount or avoid interest, or you may check box "A" and return this notice to the Register of
0 N E ~ Mulls and an official assessment will be issued by the PA Department of Revenue.
B L 0 C K B. ^ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance lax return
0 N L Y to be filed by the decedent's representative.
C. ^ The above information is incorrect and/or debts and deductions were paid by you.
You must complete PART ~ and/or PART ^3 below.
rHRi .~ yuu ,naicace a tlifferent tax rate, please state your
relationship to decedent:
TAX RETURN - COMPUTATION OF TAX ON ABOVE ASSET(S~
LINE 1. DOD Valuation 1
2. Percent Taxable 2 X
3< Amount Subject to Tax 3
4. Debts and Deductions 4
5. Amount Taxable 5
6. Tax Rate 6-X
7. Tax Due 7
PART
DATE PAID
PAYEE
OFFICIAL USE ONLY ^ AAF
PA DEPARTMENT OF REVENUE
PAD
1
2
3
4
5
6
7
8
AIMED
DESCRIPTION
AMOUNT PAID
TOTAL (Enter on Line 5 of Tax Computation)
S
Under penalties of perjury, I declare that the facts I have reported above are true, correct and
complete//to,,~~t,,heLC_,,best of my knowledge and belief.
~~GC.1~C.~C~LC.l,L ~ ~°~~ H O M E ( ~ ~;~",J ~ ~,; ~•. - ~ :' F ,.A.
TAXPAYER SIGNATURE WORK ( ~
TELEPHONE NUMBER DATE
DEBTS AND DEDUCTIONS CL
GENERAL INFORMAIlun
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable
interest based on information submitted by the transfer agent.
Inheritance tax becomes delinquent nine months after the decedent's date of death.
Assets held by a decedent "in trust for" another or others are taxable fully.
REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE
BLOCK A - If the information and computation 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 your 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. Do not use the envelope provided.
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 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. Dept 280601> Harrisburg, PA 17128-0601 in the
envelope provided.
BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts 2 an
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. Do not use the envelope provided.
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Enter the total balance of the account including interest accrued to the date of death.
2. The percent taxable assets owned by the decedent but held in trust for or payable
to another individual(s) (beneficiaries):
1 DIVIDED BY TOTAL NUMBER OF BENEFICIARIES X 100 = PERCENT TAXABLE
1xDIVIDED BY5e2sCBENEFICIARIES)the 5a0meXof100e dec5d0/n~TAXABLEsFORoEACHoBENEFICIARY)ns...
3. The amount subject to tax Cline 4) is determined by multiplying the account balance
(line 2) by the percent taxable (line 3).
4. Enter the total of the debts and deductions listed in Part 3.
5. The amount taxable Cline 6) is determined by subtracting the debts and deductions
Cline 5) from the amount subject to tax Cline 4).
6. Enter the appropriate tax rate (line 7) as determined below.
A. For dates of death occurring after 6/30/94, the tax rates for transfers to spouses are as follows:
1. Dates of death on or after 7/1/94 and before 1/1/95 the rate is 3%.
2. Dates of death on or after 1/1/95 transfers to spouses will be taxed at 0% tax rate.
Note: For dates of death prior to 7/1/94 transfers to spouses are taxable at 6%.
B. Transfers to lineal descendants including father, mother, son, daughter, grandchildren, son-in-law,
daughter-in-law, stepchild and their issue are taxable at six percent (6%). A date of 7/1/2000 and after
are taxable at four and a half percent C4.5%) .
C. Transfers to siblings will be taxed at twelve percent C12%) for dates of death on or after
7/1/2000 .
D. Transfers to all others including Uncle, aunt, nephew, and niece are taxable at fifteen percent (1 % .
E. For dates of death on or after 7/01/2000, transfers from a child Cage 21 or under) to a
natural parent, adopted parent or step-parent are taxable at 0%.
F. If you change the tax rate, please specify your relationship to the decedent in the area provided.
7. The amount of tax due Cline 8) is determined by multiplying the amount taxable (line 6)
by the tax rate Cline 7).
CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as follows:
A. You legally are 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 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 plain paper 8 1/2" x 11". Proof of
payment may be requested by the PA Department of Revenue.
tttnrr~~~ r+
IF 'YOU NEED FURTHER INFORMATION flR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF LNDIVIDUAL TAXES, TAXPAYER INgUIRY UNIT IN
HARRISBURG AT f717) 787-8327.. TDD# 1-800-447.-3020 tSERVICE FOR TAXPAYERS
WITH SPECIAL HEARING AND SPEAKING NEEDS).
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU of INDIVIDUAL TAXES INFORMATION NOTICE
Po eox 2eo6ol AND
HARRISBURG PA 171za-o6o1 TAXPAYER RESPONSE
REV-1543A AFP (7-00)
FILE N0. 21 11-1302
ACN 12500314
DATE 02-02-2012
CHARLOTTE R CASTO
1509 W TRINDLE RD
CARLISLE PA 17015-9760
TYPE OF ACCOUNT
EST. OF MARIAN A RYDER ~ SECURITY
S.S. N0. X~ sEC ACCT
DATE OF DEATH 10 - 15 - 2011 ~ STOCK
COUNTY CUMBERLAND ~ BONDS
REMIT PAYMENT AND FOR MS T0:
REGISTER OF W]:LLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
AMERIPRISE FINANCIAL has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a beneficiary of this asset.
If you feel this information is incorrect, please obtain written correction from the transfer agent, attach a cony to this form and
return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania.
Questions may be answered by calling (717) 787-8327.
COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 010108201905002
To insure proper credit to your account, two
(2) copies of this notice must accompany your
DOD Valuation 25,853.83 payment to the Register of Wills. Make check
Percent Taxable payable to: "Register of Idills, Agent".
X 33.333
Amount Subject to Tax 8,617.86 NOTE: If tax payments are made within three
(3) months of the decedent's date of death,
Tax Rate X 12 you may deduct a 5o discount of the tax due.
Potential Tax Due 1 , 034.14 Any inheritance tax due wall become delinquent
nine C9) months after the date of death.
PART
TAXPAYER RESPONSE
FAILURE TO RESPOND"WILL RESU17 LN AN t3FFiCIAL TAX ASSESSMENT BASED ON TMIS NOTICE
A. ^ The above information and tax due is correct.
1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain
C C H E C K a discount or avoid interest, or you may check box "A" and return this notice to the Register of
0 N E ~ Wills and an official assessment will be issued by the PA Department of Revenue.
B L D C K B. ~ The above asset has been or will be reported and tax
0 N L Y paid with the Pennsylvania Inheritance Tax return
to be filed by the decedent's representative.
C. ~ The above information is incorrect and/or debts and deductions were paid by you.
You must complete PART ~ and/or PART ~ below.
~ -~ r~~ inaicaie a tlifferent tax rate, please state your
O relationship to decedent:
TAX RETURN - COMPUTATION OF TAX ON ABOVE ASSETCS~
LINE 1. DOD Valuation 1
2. Percent Taxable 2 X
3. Amount Subject to Tax 3
4. Debts and Deductions 4
5. Amount Taxable 5
6. Tax Rate 6-_X
7. Tax Due ~
PART
DATE PAID
PAYEE
-0FFICIAL USE DNLY ~,IAAF
PA .DEPARTMENT OF REVENUE
PAD
1
2
3
4 - -
5
6
7
8
AIMED
DESCRIPTION
AMOUNT PAID
TOTAL (Enter on Line 5 of Tax Computation)
S
Under penalties of perjury, I declare that the facts I have reported above are true, correct and
complete to the best of my knowledge and belief.
HOME C ~'~"';'~ ~ ..-'<l:}= ~!~'~,~` ..~
1,v~rAYtK SIGNATURE WORK ( ~
TELEPHONE NUMBER DATE
DEBTS AND DEDUCTIONS CL
GENERAL INFORMATION
FAILURE TD RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable
interest based on information submitted by the transfer agent.
Inheritance tax becomes delinquent nine months after the decedent's date of death.
Assets held by a decedent "in trust for" another or others are taxable fully.
REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE
BLOCK A - If the information and computation 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 Your 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. Do not use the envelope provided.
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 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, Dept 280601, Harrisburg, PA 17128-0601 in the
envelope provided.
BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts 2 and
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. Do not use the envelope provided.
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Enter the total balance of the account including interest accrued to the date of death.
2. The percent taxable assets owned by the decedent but held in trust for or payable
to another individual(s) (beneficiaries):
1 DIVIDED BY TOTAL NUMBER OF BENEFICIARIES X 100 = PERCENT TAXABLE
Example: Assets registered in the name of the decedent in trust for two other persons...
1 DIVIDED BY 2 (BENEFICIARIES) _ .50 X 100 = 50% (TAXABLE FOR EACH BENEFICIARY)
3 (linem2)nbystheepercentataxable Cline 3)termined by multiplying the account balance
4. Enter the total of the debts and deductions listed in Part 3.
5. The amount taxable Cline 6) is determined by subtracting the debts and deductions
Cline 5) from the amount subject to tax (line 4).
6. Enter the appropriate tax rate (line 7) as determined below.
A. For dates of death occurring after 6/30/94, the tax rates for transfers to spouses are as follows:
1. Dates of death on or after 7/1/94 and before 1/1/95 the rate is 3%.
2. Dates of death on or after 1/1/95 transfers to spouses will be taxed at 0% tax rate.
Note: For dates of death prior to 7/1/94 transfers to spouses are taxable at 6%.
B. Transfers to lineal descendants including father, mother, son, daughter, grandchildren, son-in-law,
daughter-in-law, stepchild and their issue are taxable at six percent C6%). A date of 7/1/2000 and after
are taxable at four and a half percent C4.5%) .
C. Transfers to siblings will be taxed at twelve percent (12%) for dates of death on or after
7/1/2000 .
E. Forndates of deathtonrorlafted17/01/2000, transfershfromaadchilde(age 2lxorlunder)ltoean percent C15% .
natural parent, adopted parent or step-parent are taxable at 0%.
F. If you change the tax rate, Please specify your relationship to the decedent in the area provided.
7. The amount of tax due Cline 8) is determined by multiplying the amount taxable (line 6)
by the tax rate Cline 7).
CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as follows:
q. You legally are 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 death of the decedent and can furnish proof of payment.
C. Debts being claimed must be itemized fully in Part 3.
paymenttmayabesrequestedebyetheuPA Departmentro$ Revenuell" Proof of
IF YOU NEED FURTHER iNFORNIATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE Bt1REAU OF INDIVIDUAL TAXES, TAXPAYER INpUiRY UNIT IN
HARRISBURG AT C71dITH SPECIAL HEARING AND S EAK ~ ~~EEDRS~ICE FOR TAXPAYERS
CDMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU DF INDIVIDUAL rnxES INFORMATION NOTICE FILE N0. 21 11-1302
Po Box 2aosol AND
HARRISBURG PA 171zB-o6ol TAXPAYER RESPONSE ACN 12500312
REV-1543p AFP (]-00) DATE 02-02-2012
TYPE OF ACCOUNT
EST. OF MARIAN A RYDER ~ SECURITY
S . S . N0 0 sEC ACCT
DATE OF DEATH 10-15-2011 ~ STOCK
COUNTY CUMBERLAND ~ BONDS
WEIR G RYDER REMIT PAYMENT AND FORMS T0:
67 BRITTANY LN REGISTER OF W:[LLS
DILLSBURG PA 17019-9620 1 COURTHOUSE SQUARE
CARLISLE PA 17013
AMERIPRISE FINANCIAL has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a beneficiary of this asset.
If you feel this information is incorrect, please obtain written correction from the transfer agent, attach a copy to this form and
return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania.
Questions may be answered by calling (717) 787-8327.
COMPLETE PART 1 BELOW ~ * ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 010108201905002
To insure proper credit i:o your account, two
l/ (2) copies of this notice must accompany your
DOD Valuation 25, 853.83 payment to the Register of Wills. Make check
payable to: "Register of Wills, Agent".
Percent Taxable X 33.333
Amount Subject to Tax 8,617.86 NOTE: If tax payments are made within three
(3) months of the decedent's date of death,
Tax Rate X . 12 you may deduct a 5i discount of the tax due.
Potential Tax Due 1,034.14 Any inheritance tax due will become delinouent
nine (9) months after the date of death.
PART
TAXPAYER RESPONSE
FAILURE TD RESPOND WILL'RESULT IN ,AN OFFiCIAL'TAX ASSESSMENT BASED flN THIS NOTICE
A. ^ The above information and tax due is correct. '
1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain
C C H E C K a discount or avoid interest, or you may check box "A" and return this notice to the Register of
0 N E ~ Wills and an official assessment will be issued by the PA Department of Revenue.
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 to be filed by the decedent's representative.
C. ~ The above information is incorrect and/or debts and deductions were paid by you.
You must complete PART ~ and/or PART ~ below.
Door Tf
- --- -~~~-~~ « a uirrerent tax rate, please state yOUr
relationship to decedent:
TAX RETURN - COMPUTATION OF TAX ON ABOVE ASSET(S~
LINE I. DDD Valuation 1
2. Percent Taxable 2 X
3. Amount Subject to Iax 3
4. Debts and Deductions 4
5. Amount Taxable 5
6. Tax Rate 6-_X
7. Tax Due ~
OFFICIAL i3SE ONLY ~AAF
f'A DEPARTMENT DF REVENUE
PAD
1
2
3
4
5
6
7
8
'~' DEBTS AND DEDUCTIONS CLAIMED
DATE PAID PAYEE DESCRIPTION
AMOUNT PAID
TOTAL CEnter on Line 5 of Tax Computation)
S
Under penalties of perjury, I declare that the facts I have reported above are true, correct and
complete to the b t of my wled a and belief.
+a ,~,
~ , HOME ~ ., ~ - .-
~a >
TAXPA ER SIGNA URE WORK ( ~
TELEPHONE NUMBER DATE
GENERAL INFORMATION
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable
interest based on information submitted by the transfer agent.
Inheritance tax becomes delinquent nine months after the decedent's date of death.
Assets held by a decedent "in trust for" another or others are taxable fully.
REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE
BLOCK A - If the information and computation 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 your 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. Do not use the envelope provided.
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 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, Dept 280601, Harrisburg, PA 17128-0601 in the
envelope provided.
BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts 2 and
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. Do not use the envelope provided.
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Enter the total balance of the account including interest accrued to the date of death.
2. The percent taxable assets owned by the decedent but held in trust for or payable
to another individual(s) (beneficiaries):
1 DIVIDED BY TOTAL NUMBER OF BENEFICIARIES X 100 = PERCENT TAXABLE
1xDIVIDED BY5e2s(BENEFICIARIES)the 5a0meXof100e dec50%n(TAXABLESFORoEACHoBENEFICIARY)ns...
3 (linem2)nbystheepercentataxable (line 3etermined by multiplying the account balance
4. Enter the total of the debts and deductions listed in Part 3.
5 Clinem5)nfromxtheeamount sub7ectetortaxeClines4btracting the debts and deductions
6. Enter the appropriate tax rate (line 7) as determined below.
A. For dates of death occurring after 6/30/94, the tax rates for transfers to spouses are as follows:
1. Dates of death on or after 7/1/94 and before 1/1/95 the rate is 3%.
2. Dates of death on or after 1/1/95 transfers to spouses will be taxed at 0% tax rate.
Note: For dates of death prior to 7/1/94 transfers to spouses are taxable at 6%.
B. Transfers to lineal descendants including father, mother, son, daughter, grandchildren, son-in-law,
daughter-in-law, stepchild and their issue are taxable at six percent (6%). A date of 7/1/2000 and after
are taxable at four and a half percent (4.5%) .
C. Transfers to siblings will be taxed at twelve percent C12%) for dates of death on or after
7/1/2000 .
E. Forndates of deathtonrorlafterl7/01/2000, transfershfromaadchilde(age 2lxorlunder)ltoean percent C15% .
natural parent, adopted parent or step-Parent are taxable at 0%.
F. If you change the tax rate, please specify your relationship to the decedent in the area provided.
7. The amount of tax due (line 8) is determined by multiplying the amount taxable (line 6)
by the tax rate (line 7).
CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as follows:
A. You legally are 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 death of the decedent and can furnish proof of payment.
C. Debts being claimed must be itemized fully in Part 3.
paymenttmayabesrequestedebyetheuPA Departmentrof Revenuell" Proof of
1AA1'Aicrt r.-~.~~-~~^~~~-~
IF YOU NEED .FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF iNDIYiDUAL TAXES TAXPAYER INQUIRY UNIT IN
HARRISBURG AT L717) 787-8327. TDD# 1-800-~47°3020 (SERVICE FOR TAXPAYERS
WITH SPECIAL NEARING AND SPEAKING NEEDS).
CDMMDhJWE'ALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE INFORMATION NOTICE
BUREAU OF INDIVIDUAL TAXES FILE N0. 21 11-1302
Po eox zao6ol AND
HARRISBURG PA lnz8-o6o1 TAXPAYER RESPONSE ACN 12500309
REV-1543F AFP (]-pp) DATE 02-02-2012
TYPE OF ACCOUNT
EST. OF MARIAN A RYDER ^ SECURITY
S.S. N0. ~ sEC ACCT
DATE OF DEATH 10 - 15 - 201 1 ^ srocK
COUNTY CUMBERLAND ^ soNDs
REMIT PAYMENT AND FORMS T0:
WEIR G RYDER REGISTER OF W:[LLS
67 BRITTANY LN 1 COURTHOUSE SQUARE
DILLSBURG PA 17019-9620 CARLISLE PA 17013
AMERIPRISE FINANCIAL has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a beneficiary of this asset.
If you feel this information is incorrect, please obtain written correction from the transfer agent, attach a copy to this form and
return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania.
Questions may be answered by calling (717) 787-8327.
COMPLETE PART 1 BELOW * ~ ~ SEE REVERSE SIDE FOR. FILING AND PAYMENT INSTRUCTIONS
account No. 010108201913002
To insure prover credit ~to your account, two
C2) copies of this notice must accompany your
DOD Valuation 12,886.61 payment to the Register of Wills. Make check
Percent Taxable payable to: "Register of Wills, Agent".
X 33.333
Amount Subject to Tax 4, 295.49 NOTE: If tax payments are made within three
Tax Rate (3) months of the decedent's date of death,
X 12 you may deduct a 5% discount of the tax due.
Potential TaX Due Any inheritance tax due will become delinquent
5 1 5 . 4 6
nine (9) months after the date of death.
PART
0 TAXPAYER RESPONSE
FAILURE TO'RESPOND`WIL1: RESULT IN,AN OFFICIAL TAX ASSESSMENT BASED ON-TWIS'NOTICE
A. ^ The above information and tax due is correct.
1. You may choose to remit payment to the Register of Wills with two copies of thu
C C H E C K
0 N E ~ s notice to obtain
a discount or avoid interest, or you may check box "A" and return this notice to the Register of
Wills and an official assessment will be issued by the PA Department of Revenue.
B L 0 C K 8, ^ The above asset has been or will be reported and tax
0 N L Y paid with the Pennsylvania Inheritance Tax return
to be filed by the decedent's representative.
C. ^ The above information is incorrect and/or debts and deductions were paid by you.
You must complete PART ~ and/or PART ^3 below.
PART If you indicate a different tax rate, please state your
relationship to decedent: OFFICIAL USE ONLY ^ AAF
TAX RETURN - COMPUTATION OF TAX ON ABOVE ASSET(S) PA DEPARTMENT OF REVENUE
PAD
LINE 1. DOD Valuation 1 1
2. Percent Taxable z X 2
3. Amount Subject to Tax 3 3
4. Debts and Deductions 4 - 4
5. Amount Taxable 5
5
6. Tax Rate 6 X 6
7. Tax Due ~ 7
8
PART DEBTS AND DEDUCTIONS CLAIMED
DATE PAID PAYEE DESCRIPTION
AMOUNT PAID
TDTAL (Enter on Line 5 of Tax Computation) g
Under penalties of perjury, I declare that the facts I have reported above are true, correct and
complete to the best of y owledge and belief.
r HOME (Z/7 ~ ~f"~L /~-!'Q.~_
C WORK C )
TAXPAYER SIGNATURE TELEPHONE NUMBER
DATE
GENERAL INFORMATION
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable
interest based on information submitted by the transfer agent.
Inheritance tax becomes delinquent nine months after the decedent's date of death.
Assets held by a decedent "in trust for" another or others are taxable fully.
REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE
BLOCK A - If the information and computation 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 your 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. Do not use the envelope provided.
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 decetlent'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, Dept 280601, Harrisburg, PA 17128-0601 in the
envelope provided.
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. Do not use the envelope provided.
LINE
TAX RETURN - PART 2 - TAX COMPUTATION
Enter the total balance of the account including interest accrued to the date of death.
The percent taxable assets owned by the decedent but held in trust for or payable
to another individual(s) (beneficiaries):
1 DIVIDED BY TOTAL NUMBER OF BENEFICIARIES X 100 = PERCENT TAXABLE
Example: Assets registered in the name of the decedent in trust for two other persons...
1 DIVIDED BY 2 (BENEFICIARIES) _ .50 X 100 = 50% (TAXABLE FOR EACH BENEFICIARY)
The amount subject to tax Cline 4) is determined by multiplying the account balance
Cline 2) by the percent taxable Cline 3).
Enter the total of the debts and deductions listed in Part 3.
The amount taxable Cline 6) is determined try subtracting the debts and tleductions
(line 5) from the amount subject to tax (line 4).
Enter the appropriate tax rate Cline 7) as determined below.
A. For dates of death occurring after 6/30/94, the tax rates for transfers to spouses are as follows:
1. Dates of death on or after 7/1/94 and before 1/1/95 the rate is 3%.
2. Dates of death on or after 1/1/95 transfers to spouses will be taxed at 0% tax rate.
Note: For dates of death prior to 7/1/94 transfers to spouses are taxable at 6%.
B. Transfers to lineal descendants including father, mother, son, daughter, grandchildren, son-in-law,
daughter-in-law, stepchild and their issue are taxable at six percent (6%). A date of 7/1/2000 and after
are taxable at four and a half percent (4.5%) .
C. Transfers to siblings will be taxed at twelve percent C12%) for dates of death on or after
7/1/2000 .
D. Transfers to all others including Uncle, aunt, nephew, and niece are taxable at fifteen percent C15%).
E. For dates of death on or after 7/01/2000, transfers from a child Cage 21 or under) to a
natural parent, adopted parent or step-parent are taxable at 0%.
F. If you change the tax rate, please specify your relationship to the decedent in the area provided.
The amount of tax due Cline 8) is determined by multiplying the amount taxable Cline 6)
by the tax rate Cline 7).
CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as follows:
A. You legally are 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 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 plain paper 8 1/2" x 11". Proof of
payment may be requested by the PA Department of Revenue.
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER flF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE EUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 78.7-8327 . TDD# I-SOD-447-3O2D (SERVICE FOR TAXPAYERS
WITH SPECIAL HEARING AND SPEAKING NEEDS).