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HomeMy WebLinkAbout07-24-12BUREAU OF INDIVIDUAL TAXES (1;~i'} PO BOX 280601 [}enns ~~1y HARRISBURG PA 17128-0601 Y 1~~[~,~~' DEPARTMENT OF. CvF~~lE, REV-1543 EX AFP (DS -11> PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE FILE N0. 21 -\~ - U~`~C.J F~' +~~'°i i(,~; ~ AND ACN 12138712 ':~ `~',`~I11~-XPAYER RESPONSE DATE 07-03-2012 ~.~it .111 Gri ~: ~ (^,; ~'l EST. OF MAC L HOOVER L~t~ -.- SSN DATE OF DEATH 04-09-2012 (~~OrRpPHAN':'``;11 !;^!, ~~ COUNTY CUMBERLAND VIJMD~R~VI~ ~~)~' PA REMIT PAYMENT AND FORMS T0: MAC E HOOVER REGISTER OF WILLS 136 KERRSVILLE RD 1 COURTHOUSE SQUARE CARLISLE PA 17015-9409 CARLISLE PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. CITIZENS BANK OF PENNSYLVANIA 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 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 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. COMPLETE PART I BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 6100793702 Date 03-29-1980 To ensure Groper credit to the account, two Established copies of this notice must accompany payment to the Register of Wills. Make check Account Balance 2,229.3b payable to "Register of Wills, Agent". Percent Taxable X 50.000 NOTE: If tax Dayments are made within three Amount Subject to Tax $ 1 , 114.68 months of the decedent's date of death, Tax Rate ~( lrj deduct a 5 percent discount on the tax due. Any inheritance tax due will become delinquent Potential Tax Due ~{` 167.20 nine months after the date of death. PART TAXPAYER RESPONSE 0 FAILUR ~T~ ESR~ND WILL RESULT°~i~~A\ ~~FFICIAL TAX ASSESSMENT A. ~ The above information and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain C H E C K a discount or avoid interest, or return this notice to the Register of Wills and 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 fil by the estate representative. C. The above informs ion is incorrect1 and/or debts and deductions were paid. Complete PART 2~ and/or PART 3L1 below. PART If indicating a different tax rate, please state relationship to decedent: TAX RETURN - CALCULATION OF TAX ON JOINT/TRUST ACCOUNTS PAD LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due OFICIAL U~E ONL~' F ~' PA DEPARTMENT OF REVENUE 1 2 3 4 5 6 7 ..~. 8 PART DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury I declare that the facts I reported above are true, compl t~o~to the be of knowledge and belief. HOME C ~~ ~) ~i~ WORK C A PAYER SIGN UR TELEPHONE NUMB correct and 7 L/ C1.._ ~~ /i ( .~ DATE 7oTAL (Enter on Line 5 of Tax Computation) S 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 CForm 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 Daid 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 <~*) 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 DIYIDED 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 CJOINT OWNERS) DIYIDED 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) Ctrust 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 DIYIDED 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 CLine 7) as determined below. xThe 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 stevparent 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 8 1/2" x 11" sheet of paper. Proof of payment may be requested by the PA Department of Revenue. .... ~ .~ ......~.. .. .~.,.,......_.. ., ,< ...~ ur AXP~AYER~A~iSTAH~~__ ~.. IF Y(SU\NEED FURTHER ~NFRNATON OR'~fSSISTAN~CE, CONTACT ANY REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE OR THE BUREAU OF INDIVIDUAL TAKES, AT C717) 787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020. F 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 DEBITS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID 2 books of stamps for thank you 4/16/2012 US Postal Service cards $18.00 4/26/2012 Newville Assembl Of God Church For Fetlowshi Meal after Funeral $350.00 Engravings on Head Stone & Inscription changes per Mac L 5/4/2012 Eb Granit Works Hoover's Wishes $269.00 Adjusted Final Payment for Room & 5/10/2012 Green Rid a Villa a Board $1,493.20 Return of Pension Funds for the 5/21/2012 State Em to ees Retirement Fund remainin 21 da s of A ril $144.38 Final Inscription Changes to Head 6/18/2012 Eb Granit Works Stone er Mac L. Hoover's Wishes $150.00 TOTAL EXPENSES = $2 424.58 NEIr'V'_i.L:: POST OFFICE ~~EWVILL'E. Penns, i var,i a 1 ??:;1 ~39ti? - :,,r ,: - ^r. ,. Product ~a' :• ;-! t Fi r.al Descripti~!~ ":y rrioe Price (Foreveri ~ g9.OC~ $Lc:~pO Lady Liberty/Flag Dble Side PSA Bklt Total: $18.0(! Paid by: VISA $1 ~ i0 Account #: XXXXXXA:ilXXXX 5124 Approval #: 881538 Transaction #: 492 23 903112423 under stamps at usps . com,'sho~: .,r :;a. 1 1-800-Stamp24. Go to usps.com.~~ficknship to print shipping labels with r~ostage. For other information call 1-800-ASK-LISPS. %%XXXXXXXX71(XXXXXXXX%XXX%%X%XXX7.'X *XXXX%'kX %XXXXX%%X%X%XX%XX%%XXXX%XXXXXX%XXX%YXiC .CX Get your rnaii when and where you want it wi th a secure Post Office Box. S i s. ~ uc~ for a box online at usps.com/poboxes. XXXXXXXXXX%X%X%%%%XX%XXX%X *;tXXxXXx~h hK•• XXXX%XXXXXXXXX X:a'XXXk%X'k Xk7tXXX%lC !. l:x 4A M.a. Clerk: 05 All sales final c,n s? 7l,;ps and postage Refunds for guarant •..- ~ sere' ~ tires and v Tflar,k tm1_i f',.: ~ t~us i ne~5 XX%%X %XWXX%:t'XXa. ',a w.: t. r. ~ •.awARA?:RX'k 1tX XXXX X'X *XTXk%I X). ~: tJf J1 'M1 Y. .. ..,A**X Xr'IS *'Xx* NE: ~ Stn. - . ~r.'tTTFP Ciu tC. r"ttr;S. i~ii5T5i ~n.~;ef 1cI lC2.~:. ::f1 "r';:;~ TELL US ABOUT i'OUR kECENT POSTAL EXPERIENCE YOUR OPINION COUNTS %X XX XXXXX%XXx%.STX'X'XX XXX XX%%%X1~'X*X1C X'Xx X%A %%XXXX%XXXXXXXA kXXXX*XXXXXXX%X'XX*XY"w *kAX Customer Cony t ............. s Etwu~so~ raoa July 16, 2012 Dear Mac, Ncwville lisse{rrUly of (;cxl ~IU3 Ualc I~ lal IZaad I'.U. UUX ~J Ncwville, I'R 17211 I'Irc~r~c X717) 77G --~27U Naslor Jellrey ll. Kellering I'{w~tc (717) 77G -:3276 Enclosed is a receipt for the fellowship meal expenses for your father's funeral. You paid $350.00 to cover the expenses for this meal. Thank you so much for this. Sincerely, Linda Wickard Pastor's Secretary Ncwville Assemi~ly of God RECEIVED OF_.~_a-~ ~', ~-~.- ~'~- ~~~,; ~ DOLLARS $ ~~~" ~~- gy ~.C~. fax 8~ ` r 1-888-910-4100 Please calf us arrytirt~ for amwersto your_.: questions, accourrt informatbn, pirrent rates or to update your address & phone nund~er. for account 610079-370-2 IIMN~ti, M 7aHt 9M~ a~ p~1t i7~ai~t ~~ ® ~ Cltizdfs Bank Y.D960Z6i5~r: 6LQt7793702~ i89i. Checking Account Statement ® of 3 Beginning April 05, 2012 through May 03,2012 ~ ~. o4r3or2o~ 2 s35o.o0 • ~ ~ ; ~ ~ ~ ~y r Z i~ ~ Checking Account „ ~ ~mK # N ~5* Statement 1-888-910-4100 : ® of 2 Poease can us anytime for arrswcrs to yar 9• aaant Mr«msclon, ou-rerK rotes ~ to update your address a prone Warner. inni Ma 04, 2012 ~9• n9 Y through June 05, 2012 I~eS~pTpOf~BCCWnL UIW/`,!-3/U-Z r ~uM ~EMO0Yi7 =_--'-_r~_ BMW ;--_x__._1895 ~ 'a~. .~i ~ _ ~~ '~- 1H9Q r oxu~ar arw• xxt rr ,a. ~yi/ ^exruarr.os.. 0.•.O.4 =0Y-s?d~ nsau~nxexrxxti~~ _ . s~69.~ m,x. '` .y. sit~93.~ - c~ ns eaetk ~ tlti~ns eaek . _ • ~ _ - _ - .. CQ3 4 iSOr: Q04934172a'c'~~95~ xG36Q46350r:.6i00493?Ui!if' iB96 ~ •- 1895 05!1112012 $269.00 1898 05!21 12012 $149320 ^~WCE_ ~ _=.~„ _:__~- - •• -_._:- 1897 '. x7 OO11Sxx60xP 7a4AW /01 b s ~~~ I~ ~ I ~~ ~ r ~ QtixaitsSank I'• . r03Q 07 i50~ 6 O 7 ' ~ , 93402x 3894 1897 05431/2012 5144.38 ~++ EBY GRANITE WORK4 P.O. Box 187 Newville, PA 17241-0187 Phone: 717-776-6118 INSCRIPTION ~+~RM Date .~ - ~ - ~~. Cemetery SI~/zi ~ (~ /`t /LL Deceased /YIAG L • ~~ t1F~. Date of Death lgAlz.f L cl' 1 Z©/~ Other name on marker I~~Nr4• ~'~~t/arc,. ~ ~N'`~ y~~ Location in cem. Type of Letters /I'1G~Tc:K Person ordering /'Y)AG ~o a :/c' ~ Address /36 ,~2n s v ; ec c .~ CA~eu S C>t" ra / ~E t 5~ Phone ~l7 - Z~ 9 - (, `f j Price ~ Il g a d Bill Paid I agree that the above information "t ct. rr' Sign Per - !~1 ~ ~ ~r Gr1~'f ~~ /'1'Ie~P2rJ S~- When Sent ~GC.~LN ~/ t~YCtc't iS c•~ ~,~ ~~ 115(f7' ~~ Billed may/ i~ 3 ~r-lnt ,825 ~~,~' EBY G?',iaNl~~ V110RK''. P.O. BOX 187 Newvllle, PA 17241-0187 Comments [you have any.questions regarding your statement, please contact the Business Office at (717)776-8256. r • Date - Description -' Days) Rate Charges/ Payments Balance I Units (Credit) Balance Forward 07/24111 - 07/31/11 Patient Liability 12/0'1/11 - 12/03/11 Patient Liability 12/07/11 - 12/12!11 Patient Liability 04/01/12 - 04/08/12 Patient Liability $1,691.26 $(12.64) $(0.21) $0.21 $(185.42) TOTAL BALANCE DUE: $1,493.20 FACILITY NAME RESIDENT NAME ACCOUNT NUMBER SWAIM HEALTH CENTER MAC L HOOVER 61638GRV COMMONWEALTH OF PENNSYLVANIA • STATE EMPLOYEES' RETIREMENT SYSTEM STATE COLLEGE REGIONAL COUNSELING CENTER 2525 GREEN TECH DRIVE, SUITE AA STATE COLLEGE, PA 16803 TELEPHONE: (814} 863-6505 FAX: (814) 863-6530 TOLLFREE: 1-800-633-5461 www. secs. state. pa. u s May 18, 2012 THE ESTATE OF MAC L HOOVER C/O MAC HOOVER 136 KERRSVILLE ROAD CARLISLE PA 17015 Dear Mr. Hoover: ~' "~~ , We have recently been notified of the death of Mac L. Hoover. We would like to extend our condolences to you and the family. According to our records, Mac was having his monthly state retirement checks directly deposited to Citizens Bank. Since payments are direct deposited on the last working day of each month, it will be necessary for you to return to this System any payments made into this account after the date of the member's death. The reimbursement due our system is x144.38, which represents the overpayment for the April deposit; specifically, for the period April 10 - 30, 2012 (SERB calculates all months on a 30-day basis.) Reimbursement should be made payable to the State Employees' Retirement System and mailed with the enclosed copy of this letter to the above address. Upon receipt of the reimbursement for the overpayment, this account will be paid in full and closed. There are no death benefits payable from this System. If someone other than you has closed the account, please notify our office of the name and the address of the person who closed it. Sincerely, K~son Y Administrative Assistant MEMBER'S NAME: Hoover, Mac L. SOCIAL SECURITY NUMBER: 183-10-5136 ACCOUNT NUMBER: 6100793702 THIS INVOICE #: 26390 DATE OF DEATH: Apri19, 2012 MONTHLY CHECK AMOUNT: x206.26 Checking Account '" Statement s ® ~-sss-s~aa~oo ~ Please call us arrytime (or answers to your questions. accorrnt information, current rates or co update your address & phone nurroer. Beginning June 06, 2012 through July 05, 2012 f s for account 610079-370-2 ~~ Wrc~eoovin 1898 ~~ea~iirw.xrra ~~~~~~ ~~8~ "" ~_-~- -~Z' °r~iw rrurrasa rr~ Tao prn wean wu~Our s • ~ $ ~,S'ZS, v 0 r a . y ~ Cttlzens Bmk ,~~. - - oacoa i50. CiA079370a~' 1898 i ssa o~ro2rzoi 2 s ~ 50.00 P.O. Box i87, NetivviCCe, Pa. 17241 Phone (717) 776 5118 June 12, 2012 Mac Hoover 136 Kerrsville Road Carlisle, PA 17015 The RONALD & ANNA HOOVER memorial has been inscribed in the Spring Hill cemetery. Total Contrail $300.00 Deposit/Payments - 150.00 Balance Due $150.00 Thank you for your patronage. TERMS: BALANCE DUE 15 DAYS. r _ - ~ PAiD . a~cu -uo ~IAAOUNT,~, ,; ~ . +~ QA FE >_. _,.