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Home My WebLink About03-1072DEPARTMENT OF REVENUE pUREAU OF INDIVIDUAL TAXES UEPT. 280601 HARRISBURG, PA 171ZB-O60Z REV-1545 EX AFP (09-00) ZNFORHATZON NOT'rCE AND TAXPAYER RESPONSE ACN 05147524 DATE 12-18-2005 JACQUELIN P LADKA 10 ASCOT LN CARLISLE PA 17015 TYPE OF ACCOUNT EST. OF JAMES P EICHELBERGER E~SAVINGS S.S. NO. 185-12-4405 []CHECKING DATE OF DEATH 09-05-2005 E~TRUST COUNTY CUMBERLAND I~CERTIr. REHIT PAYHENT AND FORHS TO: REGISTER OF ~ILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 WEEDERS 1ST FCU has provided the Department eith the information listed beloe which has been used in calculating the potential tax due. Their records indicate that at the death of the above decadent, you were a joint owner/beneficiary of this account. Zf you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this fora and return it to the above address. This account is taxable in accordance with the inheritance Tax Lams of the Commonwealth of Pannsylvan!a. Questions may be an-o~ered by calling (7177 787-8327. COMPLETE PART ! BELON x x ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 68502-11 Date 06-29-1987 Established Account Balance 823.25 Percent Taxable X 50.000 Amount Subject to Tax 411.63 Tax Rate X .045 Potential Tax Due 18.52 To insure proper credit to your account, tee (Z) copies of this notice must accompany your payment to the Register of Wills. Hake check payable to: "Register of Hills, Agent". NOTE: If tax payments are made within three (3) months of the dacadant's date of death, you may deduct a 5Z discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE l, h.e above information and tax due is correct. You may choose to remit payment to the Register of Hills with two copies of this notice to obtain · a discount or avoid interest, or you may check box "A" and return this notice to the Register of CHECK ~ Hills and on official assessment will be issued by tho PA Department cf Revenue. ONE BLOCK e. [] The above asset has been ar will be reported and tax paid with the Pennsylvania Inheritance Tax return ONLY 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/er PART [] beloe. LINE 1. Date Established 1 2. Account Balance 2 $. Percent Taxable $ ~ ~. Amount Subject to Tax ~ $. Debts and Deductions $ - 6. Amount Taxable 6 7. Tax Rate 7 ~ 8. Tax Due 8 PART DATE PAID PAYEE DEBTS AND DEDUCTIONS CLAINED DESCRIPTION AMOUNT PAID TOTAL (Enter on Line ~ of Tax Computation) $ Under penalties of perjury, I declare that the facts I heve reported above are true, correct end complete to the best of my knowledge and belief. HOME ( -~C/ ) ~¼~- ~L~ ;~ ~AXP~ER SIGNATURE "' TELEPHONE NUHBER DATE GENERAL ZNFORHATZON 1. FAILURE TO RESPOND NILL RESULT ZN AN OFFICIAL TAX ASSESSNENT 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 though the decedent's name was added as a matter of convenience. 4. Accounts (incIuding those held between husband and wife) which the decedent put in joint names within 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 ara taxable fully. REPORTTNG [NSTRUCT[ONS- PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions ara nat being claimed, place an "X" in block "A" of Part I of the "Taxpayer Response" section. Sign two copies and submit them 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-1548 EX) upon receipt of the return frae the Register of #ills. Z. 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 decedmnt'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 ara being claimed, check block "C" and complete Parts Z and 3 according to the instructions below. Sign two capias and submit thee with your check for the amount of tax payable to the Register of Nills of the county indicated. The PA Department of Revenue will issue an official assessment (Fore REV-1548 EX} upon receipt of the return from the Register of Hills. TAX RETURN - PART 2 - TAX COHPUTATION LINE 1. Enter the data the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 1Z/II/B2: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (xx) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted from the account balance as reported by the financial institution. Enter the total balance of the account including interest accrued to the date of death. 5. The percent of the account that is taxable for each survivor is determined es follows: A. The percent taxable for joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUNBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT ONNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDEO BY 3 (JOINT ONNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries}: I DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT X 100 PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. I DIVIDED BY Z (SURVIVORS) = .50 X 100 = 50Z (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by muItipIying the account balance (line Z) by the percent taxable (line 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line S) from the amount subject to tax (line q). 7. Enter the appropriate tax rate (line 7) as determined below. Da'l:e of Dea'l:h Spouse Lineal S/bl/ng Collateral 07/01/94 '1:o 12/31/94 3X 6Z 15Z 01/01/95 *~o 06/50/00 OX 6Z 157. 157. 07/01/00 '~o presen~ OX q.$Z~ 12X 15X mThe tax rate imposed on the net value of transfers from a deceased child twenty-one 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 OZ. The lineal class of heirs includes grandparents, parents, children, and 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 es individuals who have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral" cXass of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART $ - OESTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally ara responsible far 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, usa plain paper 8 l/Z" x 11". Proof of payment may bm requested by the PA Department of Revenue. Richard F & Jacqueline Ladka 10 Ascot Ln Carlisle, PA 17013-1'/93 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 0O3391 LADKA JACQUELINE 10 ASCOT LANE CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 183-12-4403 FILE NUMBER: 2103- 1072 DECEDENT NAME: EICHELBERGER JAMES P DATE OF PAYMENT: 12/30/2003 POSTMARK DATE: 1 2/29/2003 COUNTY: CUMBERLAND DATE OF DEATH: 09/05/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03147524 $18.52 TOTAL AMOUNT PAID: 918.52 REMARKS: JACQUELINE LADKA SEAL CHECK//1650 INITIALS: VZ RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DTVTSIUN DEPT. ZB0601 HARRISBURg, PA 17128-0601 JACQUELIN P LADKA 10 ASCOT LN CARLISLE PA 17013 COMNONNEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISBHENT. ALLOHANCB OR DXSALLO#ANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS R~CO~_~ ~! DATE :~ 03-08-2004 ~:"'?/~-:~ ESTATE OF EICHELBERGER JAMES P DATE OF DEATH 09-05-2003 FILE NUNDER 21 03-1072 185-12-4403 ACN 03147524 MAKE CHECK PAYABLE AND REHZT PAYNENT TO: REGISTER OF NILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 REV-16~8 EX AFP ¢02-0S) CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-15~8 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT~ ALLONANCE OR DZSALLONANCE OF DEDUCTZONS~ AND ASSESSMENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE 03-08-2004 ESTATE OF EICHELBERGER JAMES P DATE OF DEATH 09-05-2003 COUNTY CUHBERLAND FILE NO. Z1 03-1072 S.S/D.C. NO. 183-12-4403 ACN 03147524 TAX RETURN NAS: (X) ACCEPTED AS FILED ¢ ) CHANGED JOINT OR TRUST ASSET ZNFORNATZON FINANCIAL INSTITUTION: HEMBERS 1ST FCU ACCOUNT NO. 68502-11 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 06-29-1987 Accoun~ Balance 823.25 Percen~ Taxable ~ 0.500 Amoun~ Sub~ec~ ~o Tax 411.63 Debts and Deductions - .00 Taxable Amoun~ 411.63 Tax Ra~e Tax Due 18.52 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS NOTICE NITH YOUR TAX PAYMENT TO THE REGISTER OF HILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: "RESISTER OF HILLS, ASENT.** PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 12-29-2003 CD003391 .00 18.52 ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATZON OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS RE~UZRED. IF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. ) TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 18.52 .00 .00 .00