Loading...
HomeMy WebLinkAbout09-19-12COMMONWEALTH OF PENNSYLVANIA REV-1162 EXI1 7-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 016514 LUCAS MARK A 77 BUSHEL CIRCLE MAGNOLIA, DE 19962 ACN ASSESSMENT AMOUNT CONTROL NUMBER fold ESTATE INFORMATION: ssrv: i ~0-24-9432 FILE NUMBER: 2112-1020 DECEDENT NAME: LUCAS MELVIN F DATE OF PAYMENT: 09/19/2012 POSTMARK DATE: 09/17/2012 COUNTY: CUMBERLAND DATE OF DEATH: 04/07/2012 REMARKS: CHECK# 2224 SEAL 12141378 ~ 56.94 12141379 ~ 56.94 TOTAL AMOUNT PAID: 513.88 INITIALS: DMB RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS PENNSYLVANIA INHERITANCE TAX BUREAU OFINDIVIDUALTAXES PO BOX 280601 , ;(, (( `j~~ l i INFORMATION NOTICE AND FILE N0. 21 ~ iZ-~(~Zd , , HARRISBURG P/r'I' 1T12B BKBl sy van a ACN 12141378 - ;pE~~iTMENTOFpEVENUE FF ,, TAXPAYER RESPONSE ,~~k+.-~ ~~ " ' REV-1543E%4FP (OS -11] DATE 07-23-2012 ~OfY SEP 19 PM f2~ 04 EST. OF MELVIN F LUCAS SSN 170-24-9432 DATE OF DEATH 04-07-2012 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. OtlN`+pH NO'S Gt~Rrp~ ~~~Pl~D "".. JANI E M LUCAS 77 BUSHEL CIR MAGNOLIA DE 19962-3639 REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 MEMBERS 1ST F CU 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 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 farm 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. 128902-11 Date 09-12-1995 To ensure proper credit to the account, two Established copies of this notice ^ust accowpany Account Balance $ 925.71 paywent to the Register of Wills. Make check " payable to Register of Wills, Agent". Percent Taxable X 16.667 Amount Subject t0 TaX $ 1 5 4.2 9 NOTE: If tax paywents are wade within three wonths of the decedent's date of death, Tax Rate )( .045 deduct a 5 percent discount on the tax due. Potential Tax Due $ 6.94 Any inheritance tax due will becowe delinquent nine wonths after the date of death. P~r 1 TAXPAYER RESPONSE ~ .. A. ® The above inforwation and tax due is correct. Rewit paywent 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 assesswent will be issued by the PA Departwent of Revenue. B L 0 C K ~ 0 N L Y g, ~ The above asset has been or will be reported and tax paid with the Pennsylvania inheritance tax return 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 3~ below. . PART If indicating a different tax rate, please state - relationship to decedent: r~z ~~£.~ - F ~~ ;i u TAX RETURN - CALCULATION OF TAX ON JOINT/TRUST ACCOUNTS p`4 ~ ~ LINE 1 . Date Established 1 `~~~ i~~, +~ "~"" ;~s'~y,~.,;, 2. Account Balance 2 $ '~ x;~~d ' ~ ~} ~, 3. Percent Taxable 3 X ; ~,'~ p, f Ps ~- }~~ ~' ~'T 4. Amount Subject to Tax 4 $ ~~ , s -'"i c .,,;~,, ~ ;_,' 5. Debts and Deductions 5 - .~ + ai rl: ~ ~;.~%~~;` i 6. Amount Taxable 6 $ ,~ r'-~ ,, i_. `~~ .gyp may[ d n{ .If j,~ ' 7. Tax Rate 7 X `~`` ?. 3:a i~~ 1 ~~Nk__, ~. 8. Tax Due g $ : ~,' PART DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Comoutatien~ a Under penalties of perjury, I declare that the facts I reported above are true, correct and complet to the best of my knowledge and belief. HOME f~ WORK C ~ AXPA ER URE TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT wlth 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., x i 4. Accounts (including those held between husband and wife) the decedent put in joint naves witFiln:one:~eYlttprbR t"a '. death are fully taxable. 5. Accounts established jointly between husband and wife no re 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 R,~SPONSE t. ' 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 (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 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 Wore 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 nave 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 veer 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 Cline 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 (Line 7) as determined below. ^The tax rate imposed on the net value of transfers from a deceased chil v 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 Darent 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 Daper. Proof of payment ^ay be requested by the PA Depar~t~m/enti of Revenue. IF 'TOkt ~~H6fP1° ~t1RTf~~R' ~tiFil-itl14f1~t'1 OR ~~SSI~S'I~~~C(3~i~, ~-~~ ~~°"~~'" ~ DfQ1~ItT'lIE~tT ~~ ~~+~ ;~~~~~~i~~ ~~~~~ ~~ Yx~~u~4~° ~ ~~ ~7i~~ 7.e~-sa2~. s~~~~cc~~ ~r~ Tr-X~~x~~s ~rx~t~.,s~crx~ ~~1~&. ~NDlg3t ~ `~~. ~~ ONLY : 1`~ BQfl-~i47 ~"~8zd 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 " d 21 ears of 15 age percent or younger a ~ PENNSYLVANIA INHERITANCE TAX BUREAU DF v TpxE ,,, ~ INFORMATION NOTICE FILE N0. 21 " I~ -IUZG Po Box z~~~~ ~~1.~~ ~iennsylvania AND HARRISBURI i, o ;l TAXPAYER RESPONSE ACN 12141379 (/~1 ` _ , ~ ;t ~.y}~n~ EPARTMENT OF REVENUE ~~~~1~4;1 1'~ 5F!~~ REV-1543 EX AFP (OS-I1) DATE 07-23-2012 2t-i1 SEP 19 PM t2~ 04 til.~? ' W1~Ill~1f`I~ W., MARK A LUCAS 77 BUSHEL CIR MAGNOLIA DE 19962-3639 EST. OF MELVIN F LUCAS SSN 170-24-9432 DATE OF DEATH 04-07-2012 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 TYPE OF ACCOUNT ^ savlNGs ® CHECKING ^ TRUST ^ CERTIF. MEMBERS 1ST FCU 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 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 1 BELOW ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 128902-11 Date 09-12-1995 To ensure proper credit to the account, two Established copies of this notice oust accompany Account Balance $ 925.71 payment to the Register of Wills. Make check payable to "Register of Wills, Agent". Percent Taxable X 16.667 Amount Subject to Tax g 154.29 NOTE: If tax payments are Wade within three Tax Rate months of the decedent's date of death, X . 0 4 5 deduct a 5 percent discount on the tax due. Potential Tax Due ~ 6.94 Any inheritance tax due will become delinquent nine months after the date of death. PART TAXPAYER RESPONSE J ~ ~~\ I~~ A. ~1i The above information and tax due is correct. L~] Remit paywent 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. B L 0 C K 0 N L Y g, ^ The above asset has been or will be reported and tax paid with the Penns l i i filed by the estate representative. y van a nh eritance tax return 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 a DATE PAID PAYEE OF TAX ON JOINT/TRUST ACCOUNTS 1 2 $ 3 X 4 +~ 5 - 6 F 7 X ~, 8 DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) ; Und penalties of perjury, I declare that the facts I reported above are true, correct and om lete to the best of my knowledge and belief. HOME C ) TAYPAVCD crruwr„n~ WORK ( ~ TELEPHONE NUMBER DATE 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 ioint 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 ore ye~r%pFidr Mf death are fully taxable. 5. Accounts established jointly between husband and wife more than one near 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 RESPANSE 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 (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 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 point names within one near of death are fully taxable. However, there is an exclusion not to exceed 03,000 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 point assets established more than one near prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BY 100 = PERCENT TAXABLE JOINT OWNERS SURVIYING JOINT OWNERS Example: A ioint asset registered in the name of the decedent and two other persons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURYIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TD EACN 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 DIYIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES 4. 5. 6. 7. ^The tax rate imposed on the net value of transfers from a deceased child 21 y 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 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 ,,..+ ... do ~ uosted 6v the PA Department of Revenue. ~ - 4n~s w c7 a.» ~~-ec~z~v _'s ~~ , ~F~x. ~~-atP,~~... o~t..~t~ ~-~t^~~~-~$~a . ~ ~: 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) The amount subject to tax (Line 4) is determined by multiplying the account balance (Line 2) by the percent taxable (Line 3). Enter the total of the debts and deductions listed in Part 3. The amount taxable (Line 6) is deteroined by subtracting the debts and deductions Cline 5) from the amount subject to tax (Line 4). 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 0 percent 6 percent 15 percent 15 percent 07/01/00 to present 0 percent 4.5 percent ~ 12 percent ears 15 of age percent or younger a t __.~.n A55 FOREVER 1 2 ~ '~' s~ ~e:iiL ~+4 T~ t J"~ 1„Y y~^` ~iu`~ ~ ~ti s.,~ ` ` V ~ ~~ L ~ ~ y ~ j ~ L ~ ~ 4 j 'ln U ~~ ~ ~ V .`~ cT' v 3 S~1 cS +'! ~ o a ~ ~ ~ r ~ ~3 t'~ ~+ ss ~'' T4 0 %` ~\ .~ .~ !/ /' 1'