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Home My WebLink About09-19-12`;~~ PENNSYLVANIA INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES INFORMATION NOTICE FILE N0. 21 12-0712 PO BOX 280601 r~~ ' HARRISBURG PA lnza-o6o1 t~{~F TAXPAYERNRESPONSE ACN 12147060 ""'" DATE 08-27-2012 is ~.eP, xe ~ ~t~ (1 SEP ( 9 PN 4: 1 g r ,~ . , ,. Vl~ p~ f ICY 1 V ++~~~~! HARRY J A W. 37 LONGVIEW DR MECHANICSBURG PA 17050-2722 EST. OF JANICE W ALLEMAN SSN DATE OF DEATH 06-14-2012 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 TYPE OF ACCOUNT SAVINGS CHECKING TRUST CERTIF. PN C BANK NA 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 are the SpoUSe of the deceased and any amount other than zero is reflected below on the Potentlal Tax Due line. note no tax may be due, but you must If youybelhevdephertmeotaaofonosr,neolaeiconphease obtain weCttendCOrYecthonkfrom Bhe finencieARTnstibe~0o aadtN„ ainoDY'to0thie„form andTreturn it to the abovettaddress. Please call 717-787-8327 with questions. COMPLETE PART 1 BELOW ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUr_TTnuc ~iiuuCCUY/tS Date 12-14-2001 To ensure proper credit to the account, two Established copies of this notice must accompany Account Balance Percent Taxable $ X 30 ~ 002 00 50.000 payment to the Register of Wills. Make check payable to "Register of Wills, Agent". Amount Subject to Tax $ 15,UU1 .U0 NOTE: If tax payments are made within three months of the decedent's date f d th TeX Rate X .045 o ea , deduct a 5 percent discount on the tax due. Potential Tax Due $ 675 .05 Any inheritance tax due will become delinquent nine months after the date of death. P~r TAXPAYER RESPONSE A. ^ The above information and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or return this notice to the Register of Wills and 0 N E an official assessment will be issued by the PA Department of Revenue. BLOCK ~ 0 N L Y g, ~ The above asset has been or will be reported and tax paid with the Pennsylvania inheritance tax ret / filed by the estate representative. urn C. ~ The above informs ion is incorrect and/or debts and deductions were paid Complete PART ~2 and/or PART 3~ below. . PART If indicating a different tax rate, please 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 OF TAX ON JOINT/TRUST ACCOUNTS ''~ ~~~ l 'fir 2 $ 3 X 4 $ 6 $ i• ~-, 7 X _~ ~ ~.~:, ~~,, B ~ ~ ~ ~ P; K Ih - ,. ,.., _ DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE OFSf'RTPTTr1N ...,,...._ ____ Unde P ~n ti of perjury, I decl that the facts I reported above are true, correct and y to o he st of my kno dge and belief. HOME ( ~7 ~ ~! f/ WORK C ~ ~Z 2G/2~ SIGNATURE TELEPHONE NUMBER DAT GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with appliaable`in4erest 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 jo}nt names within qne year Prior to death are fully taxable. 5. Accounts established jointly between husband and wife pore 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 - Tp_t~CPAXER R~SPQ`NSE te~ .^... , , . I. 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 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 fro^ the register of wills. TAX RETURN - PART 2 - TAX CALCULATION LINE I. Enter the date the account originally was established or titled in the manner existing at date of dea NOTE: For a decedent who died after 12/12/62, accounts the decedent put in joint names within one year of death are fully taxable. However, there is an exclusion not to exceed 13,000 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 13,000 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 SURy1VINGBJOINT OWNERS MULTIPLIED BY 100 = PERCENT TAXABLE 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 Cline 5) from the amount subject to tax (Line 4). 7. Enter the appropriate tax rate (Line 7) as determined below. ^The tax rate imposed on the net value of transfers from a deceased c t 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 Daid 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 __ ~_ ___..__._a ti.. +tie pe neoert.ent of Revenue. Date of Death Spouse Lineal Sibling Collateral 07/01/44 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 hild 21 years of 15 age percent or younger a LA W OFFI C ES ~~ y~j(~ ~~ ~ ~~ ( ~/I'/ ~~v~ ~~LGGV t9V ~j DAVID A. WION P.O. BOX 1121 FRANCIS A. ZULLI HnRRtseuec, PA 17108-1121 JEAN D. SEBERT _--------------_----~ SHELLY J. KUNKEL 109 LOCUST STREET HaRRlseuec,PA 17101 (717)236-9301 (717)232-1488 FAx (717) 236-6100 EMAIL: WZSGMINDSPRING.COM September 17, 2012 Register of Wills Office Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 RE: Estate of Janice W. Alleman No. 2012-00712 113 E. MAnv $TTRET HUMMELSTOWN, PA 17036 (717) 566-2501 Dear Register of Wills: Enclosed please find two originals of the Pennsylvania Inheritance Tax Information Notices for the above-referenced estate. If you have any questions or concerns, please do not hesitate to contact me. trul/y yours, G~ Shelly J. Kunkel SJK/kd Enclosures ~_ N ~ ~ '~ _ ~ 5.,. ~ ~ ~.-..' ~~. ~ ] i( ~l v ~ *~j lL~