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Home My WebLink About09-04-12COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: MURRAY MARY A 1375 CREEK RD BOILING SPRINGS, PA 17007 fold REV-1162 EXI11-96) PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ESTATE INFORMATION: SSN: FILE NUMBER: 2112-0953 DECEDENT NAME: MURRAY CHARLES E DATE OF PAYMENT: 09/04/201 2 POSTMARK DATE: 09/01 /201 2 COUNTY: CUMBERLAND DATE OF DEATH: 07/05/201 2 ACN ASSESSMENT CONTROL NUMBER NO. CD 016464 AMOUNT 12144892 ~ 5586.45 TOTAL AMOUNT PAID: REMARKS: 5586.45 CHECK# 2094 INITIALS: DMB SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES PO BOX 280601 HARRISBURG PA 17128-0601 `~` PENNSYLVANIA INHERITANCE TAX (l ;..;,_~, ~ ~ INFORMATION NOTICE FILE N0. 21 •IZ-'{~3 AND ACN 12144892 ~i ~F~E~~~~ ~ ~ C TAXPAYER RESPONSE DATE 08-14-2012 REV•1545 E% AFi (OS -11) 2 SEP -4 P~ 1 ~ S i EST. OF CHARLES E MURRAY SSN ORPHw1d~J L;t.3lJi~ ~ DATE OF DEATH 0 7 - 0 5 - 2 012 CUMBERLAND CO., PA COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: MISTY L HERSH REGISTER OF WILLS 509 GETTYSBURG PIKE 1 COURTHOUSE SQUARE MECHANICSBURG PA 17055-5154 CARLISLE PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. ORRST OWN BANK provided the department with the information Delow, 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 coDY 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. 146001633 Date 07-20-2009 To ensure proper credit to the account, two Established copies of this notice wust accowpany payment to the Register of Wills. Make elieck Account Balance $ 78, 192.77 payable to "Register of Wills, Agent". Percent Taxable )( 16.667 NOTE: If tax payments are ^ade within three Amount Subject to Tax $` 13, 032.39 wonths of the decedent's date of death, Tax Rate X ~ lrj deduct a 5 percent discount on the tax due. Any inheritance tax due will become delinquent Potential Tax Due $ 1 , 954.86 nine months after the date of death. PART TAXPAYER RESPONSE FAIi1.vRf Tfl RESPOND.: WILL; REST}~~;:ICI;~+A#i,-aF~,I~CIAL,.TJUCw~.SS~SS~1 A. ~ The above inforwation 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 filed by the estate representative. C. ~ The above inforwa ion is incorrect and/or debts and deductions were paid. Cowplete PART 2~ and/or PART a below. PART If indicating a different tarx„rate~ plc a state relationship to decedent: ~'+~ TAX RETURN - CALCULATION 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 PART DATE PAID PAYEE flFF2CI.AL,; iISE?rlt-~ ~iAF, .+. Ph~~EpARTM~#aT nF~~t~x~~au~ ,, -~". , OF TAX NT/TRUST ON JO I ACCOUNTS ~ PAD ~ : 2 $ ~' /( ~ O ~ "f a •~ 1 ~ ` ~ r,~s~ ter-' +~ ~~~. ~",~. ~, X 1 t b, ~~;5`~i~~w`c:~`~:^~,~~r:~* .~'= s om. .3 ~ ~, ~ ~~.~ ?? 4 ~~~~r?~ 5 ~ $ ~ 0 ~~ - :attic ;~'"*~'~' .. t~'~: 6 b 7 X .~}Q~S 7 -i~;wn,~y;~~ DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the facts I reported above are true, correct and complete to the best of my knowledge and belief. HOME C ) WORK C ) TAXPA S G ATURE TELEPHONE NUMBER AT GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN DFFICIAL 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 then 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 then 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 naves within one year of death are fully taxable. However, there is an exclusion not to exceed 03,D00 Der transferee, regardless of the value of the account or the number of accounts held. If a double asterisk (^~) appears before your first nave in the address portion of this notice, the 03,000 exclusion was deducted frog 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) 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 Cline 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 detanined by subtracting the debts and deductions (Line 5) frog 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 D percent 6 percent 15 percent 15 percent 07/01/00 to present 0 percent 4.5 percent * 12 percent 15 percent --.-- ---- ---__-- -.. _.._ ..__ ...-_- ,,. ..o„„~,~ .. ,,~ a „~,;r anru cniaa a rears or age or younger ac 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 DEDUCTIDNS - 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 roust 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. Tl1~~IC~fR ASSi3TA~1C~; IF YOU.,,NEED. FURTHER>, INFDRFIATIDH~::DR. ASSIST'AN~E~ CONTACT_ AtJY :REGISTER OF- WILi_S, PA DEPARTMIENT OF R£YE~'IUE-.DISTRICT . OFFICE OR THE BUREAI3 OF> INDil/IDUAt SAXES, AT - C7i73 787-8327, SERVICES~FDR TAXPAYERS WITH SPECIAL HEARING)AND/OR SPEAKING NEEDS ONLY:-1-80fl-447-3820. ,..~. i'1 k~+• ~~ {xt ~t~ i1? r~} ~i C'1 "~ Z7 Dnm ~ ~ ~ ~m m ~ O D~ ~ -~m~ o Cn r Apr .;~_ D ~~~ m .~ ~'P~.L ;a..: "'~ '~~i ~ ~~lj f:: ~5 , A ,d w f w Nay/ •y •O~ a~U~~h~ a ~ 1r~11 iun ~ ~ ~~ ...,... ~ ~.!~NNd~O rs~~ ~d - '~ d~S llli~ °R _~ r- ,n , at ~ u - - - .. F .w