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Home My WebLink About12-04-12COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF flEVENUE BUREAU OF INDIVIDUAL TA%ES DEPT. 280601 HARRISBURG, PA 1 ]126-0601 RECEIVED FROM: HAUPT CHARLES K 18 RIDDLE ROAD CAMP HILL, PA 17011 Iola PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ESTATE INFORMATION: FILE NUMBER: 2112-1256 DECEDENT NAME: STOVER JACK D DATE OF PAYMENT: 12/04/2012 POSTMARK DATE: 12/04/2012 COUNTY: CUMBERLAND DATE OF DEATH: 09/05/2012 REV-1162 EXI11-961 NO. CD 016872 ACN ASSESSMENT AMOUNT CONTROL NUMBER 12153260 ~ 5142.46 12153677 ~ 57,830.96 TOTAL AMOUNT PAID: REMARKS: CHECK# 3268 SEAL INITIALS: HEA 57,973.42 RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIY IDUAL TAXES PD Box zegsol Pennsylvania HARRISBURG PA 17128-0601 DEPAPTM ENT nF PEVENnE acv-c sa3 cx •er ,as-~~, PENNSYLVANIA INHERITANCE INFORMATION NOTICE AND TAXPAYER RESPONSE FILE N0. 21 ACN 12153260 DATE 09-24-2012 RECORDS.., rsr=;t`~ 4P REGIS'"4 C'r' + ,;.'-S 2012 CEC `f C~ 1 ~ ~7 CLERK tt" 18ARIDDLE RDHAUP.7RPHANSF COLn CAMP HILL Cf3il{~E.RL9~NB6e~1, Pi; EST. OF JACK D STOVER SSN 201-16-5671 DATE OF DEATH 09-05-2012 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. MEMBERS 1ST FCU provided the department wf th the information below. which was used in calculating the inheritance tax tlue. 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 antl 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 de artment of your relationship to the deceased by checking Box C in PART 1 below and writing "spouse" in PART 2. tf 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. 327965-1 1 Dat¢ 12-15-2009 To ensure proper credit to the account, two Established copies of this notice Husk acconpanv pavnenk to the Register of Wills. Make check A<COUn2 Balance 1 F 999.34 pavabla to "Register of Wills. Agent". Percent Taxable X 50.000 NOTE: If tax paynents are made within three Amount Subject to Tax S` 999.67 nonths of the decedent's date of death, Tax Rate X 1 5 tleduct a 5 percent tli scounk on the tax tlue. ' Anv inhe rikance Yax tlue will becone del inquent Potential Tax Oua g 149.95 nine months after the data of death. PART TAXPAYER RESPONSE 1^ LINE 1. Date Established 1 /~'/.S'3 bry~l 2. Account Balance 2 $ i ~ `~ 9. 3`1 3. Percent Taxable 3 X SO`~D 4. Amount Subject to Tax 4 $ r/9 ej. Ci7 5. Debts and Deductions 5 n 6. Amount Taxable 6 '~ g ~/ 1' b~ s 7. Tax Rate 7 X ~ 8. Tax Due 8 $ /y g' I.SJ PART DEBTS AND DEDUCTIONS CLAIMED 3^ DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) b Under penalties of perjury, I declare that the facts I reported above are true ,p correct an dC~ complete ko khe bast of my /k nowletlg¢ antl belief. HOME C'l~~ ) / y`~~~`~o l/~~y~~~" WORK ( ) /L N/Z TAXPAYER SIGNATURE ' TELEPHONE NUMBER D T GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on inf ornatian subnittetl by the financial institution. Z. Inheritance tax becomes tlelinquent nine months of Ter the decedent's date of death. 3. A ioint account is Taxable even when the decedent's name was atltletl as a matter of convenience. 4. Accounts (including those held bekw een husbantl and wife) the decetlenk put in spiny naves within eve year prior to death are fully Saxable. 5. Accounts established jointly beiw can husband and wife more than one year prior to tleath are not taxable. b. Accounts heltl by a decetlent "in trust For" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and calculaf ion in the notice are correct antl tletluckions are not being clained, place an "X" in Block A of Part 1 of the "Taxpayer Response" seckion. Sign two copies antl submit them with a check for the anount of tax to the register of wills pf the county indicated. The PA Department of Revenue will issue an official assessment (Porn REV-1548 IX) 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 paitl with the Pennsylvania inhe rikance tax return filed by the est ake's repre sentafive, place an "X" in Block B of Part 1 of the "iaxpaver Response" seckion. Sign two copies antl return to the register of wills of the county indicated. 3. BLOCK C - If the notice information is incorrect and/or deductions are being clained, check Block C and complete Parks 2 and 3 according to the instructions below. Sign two copies antl submit them with your check For the amount of tax pav able to the rags star of wills of the cou ntv indicaketl. The PA papa Mment of Revenue will issue an official assessment (Form REV-1548 IX) upon receipt of The return iron the register of wills. TAX RETURN - PART 2 - TAX CALCULATION LINE 1. Enter the date the account originally was eskabli shed or titled in The nanner existing at date of death. NOTE: For a decetlent who died after 12/12/82, accounts the decetlent puk in ioink naves within one vaar of death are fully taxable. However, there is an exclusion not to ex ceetl 53,888 per transferee, raga rtlless of the value of the account or the number of accounts held. If a double asterisk Gt) appears before your first name in the atld ress portion of this notice, the 53.000 ezclusion 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 Yhat is Taxable to each survivor is tlete rn fined as fellw s: A. The percentage taxable of joint assess eskabli sh ed more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BY 1DD = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT DWN ERS Example: A joink asset registered in the nave of the decetlent and two other ve rspn s: 1 DIVIDED BY 3 CJOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .16] X 100 = 16.7 perce n4 (TAXABLE TD EACH SURVIVOR) B. Tha percentage taxable for assets created within one vaar of the tlecedent's death or accounts owned by the tlecedenY but held in truck for another intlividual (s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULT IPLIEO BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joink accounk rags ste retl in the name of the decedent and two other persons and established within one year of death by the tleced ant. 1 DIVIDED BY 2 (SURVIVORS) _ .50 % 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The amount subs act to tax (Line 4) is deterni ned by nultiplvi ng 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 b) is tlete rminetl by subtracting the tlebts antl deductions (Line 5) from the anount subject to tax (Line 4). 7. Enter the app rev riate tax rate (line ]) as tlete rmined below. Date of Death Spouse Lineal SiblSng Collateral 07/01/94 tp 12/31/94 3 percent 6 pere¢ni 15 percent 15 pare ant 01/01/95 to 06/30/00 0 percent 6 percent 15 percent 15 percent 07/01/00 to present 0 percent 4.5 part ant v 12 percent 15 percent The tax rate inposetl on the nek value of transfers fron a dace asetl child 21 Years of age pr younger at tleath ko or for She use of a natural Da rent, an adoptive pa rank or a stepparent of the chiltl is D oerca nt. The lineal class of heirs includes erandparan ts, parents, children and other lineal tlescentlents. "Children" includes natural children whether or not That/ have been adoptetl by akhe rs, adopted children antl step children. "Lineal descendents" includes all children of the natural pa ranks and their tlescend entsr whether or not that/ have been adoptetl by others; atlo ptetl tlescentlenks and Their de scentlants; antl step-descendants. "Siblings" are defined as intlivid uals who have at least one parent in common with the tlecetlenk, whether by blootl or adoption. The Collateral class of heirs includes all other beneficiaries. C LAIME^ DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts antl deductions are tlete rn in etl as follows: A. You are legally responsible for pavwenk, or the estate subs act to atlninistration by a personal representative is insufficient to pav the deductible item s. B. You actually paitl the tlebts after the tleath of the tle cedenk and can furnish proof of pave ant. C. Debts being clained musk be itemized fully in Part 3. If atltlitional space is neede tl, use B 1/2" x 11" sheet of paper. Proof of Payne nt may be requestetl by the PA Department of Revenue. ~ PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE FILE NO. 21 BUREAU OF INDIVIDUAL TAXES Po BOX 280601 Pennsylvania AND ACN 12153677 HARRISBURG PA 17129-0601 pEPABTMErvTpFPtvervuE TAXPAYER RESPONSE DATE ~ 09-27-2012 REV-1543 EX RFP (OS -11) REGdRDEd df'~ ECE Of REGlST~i~ Of ~"?~E.~-S CC1'L CEC 4 ~~ ~ 57 ^~ CHARLES HAtlP~RK df 18 RIDDLE rr~RpHAh~[[$$~~~~1COU],RT CAMP HILLCU~BERLAPl 1711, ~fA21 EST. OF JACK D STOVER DATE OF DEATH 09-05-2012 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 TYPE OF ACCOUNT SAVINGS CHECKING TRUST CERTIF. MEMBERS 1ST FCU provided the Oepa rtment with the information Del ow, which was used in calculating the inheritance tax due. Records indicate that at the tlea th 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 na 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 ropy to this form and return it to the above address. Please call 717-787-8327 with Dues ti on 5. COMPLETE PART 1 BELOW ^ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 327965-4 0 Date 11-17-2011 To ensure Proper credit to the account, rio Established cooies of this notice oust acconpanv Account Balance 57 314 51 Pavnent ko khe Register of Wills. Make check " , . Payable ko Register of Wills, Aeent". Percent Taxable X 100.00 NDTEI If tax pavnents are matle within three Amount Subject to Tax $ 57X314.51 non the of the decedent's date of tleath, Tax Rata X , 1 5 deduct a 5 Percent discount on the tax due. Anv inheritance tax tlue will become del in Quest Potential Tax DUe $ 8,597.18 nine nonkhs after the lake of death. PART TAXPAYER RESPONSE 1^ A. ~ The above inf ornation and tax due is correct. Resit pave ent to khe Register of Wills with two cooies of this notice to obtain CHECK a tli scount or avoid iota rest, or rek urn this notice to the Register of Wills and an of HCial assessnent will be issued by the PA Oeoa Mnent of Reve nu a. ON E BLOCK B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania inheritance Sax return 0 NL Y filetl by the estate representative. C. ~ The above info rma ton is incorrect and/or debts and tleductions were oaid. C onplete PART 2~ antl/or PART ~ below. PART If indicating a different tax rate, please state ra lationship 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 OF TAX ON JOINT/TRUST ACCOUNTS 1 //^/7'7,. bil z S S~„~/`/-S - 3 X ~ /~f7 _ 2.C/7. i9 7 PART DEBTS AND DEDUCTIONS CLAIMED 3^ DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the faeks I reported above are true(,} co rrrect and7~ complete to khe best of my knowledge and belief. HOME C /7 ) /~`p _~~ WORK ( ) ~ ///Z TAXPAYER SIGNATURE TELEPHONE NUMBER DA E GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT wikh applicable interest basetl on information submitted by the financial institution. 2. Inheritance Tax becomes deli nguenY nine months after the tlecedent s date of tleath. 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 joink manes within one year Drior to tleakh are fully taxable. 5. Accounts establi shetl ioinYly between husband and wife no re than one year Drior to tleath are not taxable. 6. Accounts held by a decetlenk ^in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the inf orn ation and calculation in the notice are correct antl deductions are not being claimed, place an "X" in Block A of Part 1 of She "T axpaver Response" section. Sign two copies and submit then with a check for the anounk of Tax to the register of wills of the county indicate tl. The PA Department of Revenue will issue an off icial ~a ssessment (Form REV-1548 EX) upon receipt of the return from the re9i star of wills. Z. BLOCK B - If the asset specified on this notice has been or will be reportetl and tax paid with the Pennsylvania inheH Lance tax return filed by the estate's representative, of ace an "X" in Block B of Part 1 of the "Tazpaver Response" section. Sign two copies antl return ko the register of wills of the county intlicatetl. 3. BLO[K C - If the notice inf ornati on is incorrect antl/or tletluctions are being cl ainetl, check Block C and complete Parts 2 and 3 accprtling to the instructions below. Sign two copies antl 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 (FO rn REV-1548 EX) upon receipt of the return From The register of wills. TAX RETURN - PART 2 - TAX CALCULATION LINE 1. Enter the dake The account originally was established or titled in the manner existing at tlate of death. NOTE: For a tlece tlent who died after 12/12/82, accounts the tlecedent out in joint naves within one year of tleath 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 heltl. If a tlouble asterisk (~r) appears before your first nano in the atltlre ss portion of this notice, the 53,000 exclusion was tletlucted from the account balance as repprtetl by the financial insti kuti on. 2. Enter the total balance of the account incl utling interest accrued to the dake of tleath. 3. The percentage of the accounk That is taxable So each survivor is data rain etl as follows: A. The percentage Taxable of jolnt assets established more than one near prior to the decedent's tleath: 1 DIVIDED BY TOTAL NUMBER DF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BV 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset re9i ske retl in the nave of the tlecedent and two other persons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVI DEO BY 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TD EACH SURVIVOR) B. The percentage taxable for assets treat etl within one year of the tlecedeni's tleakh or accounts owned by the decedent buT held in trust for another indi vi tlu al (s) (trust Denef icia ries): 1 OIV IDED BV TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registeretl in the name of the decedent and two other persons and establishetl within one year of death by the tlecedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 De rcent (TAXABLE FOR EACH SURVIVOR) 4. Tha amount subj eck to tax (Line 4) is tlet ermined by multiplying the account balance (Line 2] by The percent taxable (Line 3). 5. Enter the total of the debts and tletluctions listetl in Part 3. 6. The amount taxable (Line 6) is date n inad by subtracting the debts and tletluctions (Line 5) from The amount subi ecY to tax (Line 4). 7. Enter the app roo riate tax rate (Line 7) as determinetl bel pw. Date of Daath 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 portent 15. percent 07/01/00 to present 0 percent 4.5 percent ~ 12 percent 15 percent .:ne tax race lnposea on ine nei value o} transTars Iron a tle tea retl chf ltl 21 years of age or younger at death tp or for the use of a natural parent, an adoptive parent or a skeppa rent of the chiltl is 0 oe rcenk. Tha lineal class of heirs includes Aran tlpa rents, parents, children and other lineal tlescendents. "Children" inclutles natural chiltl ran whether or not they have been adoptetl br others, atloptetl children and step children. "Lineal descentlents" inclutles all chiltl ran of the natural parents and their descendants, whether or nok they nave been adopted by others; atloptetl tlescendents antl their tlescendents; antl step-tle scentlant s. ''Sibling s" are def inetl as >ntlividuals who have at least one parent in common with the tlecedent, whether by blood or adoption. The Collateral class of heirs inclutles all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable tlebts and tletluctions are tlete rm inetl as toll ow r. A. You are legal lY ra sponsible for payment, or the estate subject to adninistrat ion by a personal representative is insufficient to pay the tletluctible item s. B. Vou actually paitl the tleb is after the death of the decetlent and can furnish proof of pavm ant. [. Debts being clainetl Husk be itemiz etl fully in Part 3. If atlditional space is needed, use 8 1/2" x 11" sheet of paper. Proof of Davnent nay be reguestetl by the PA Department of Revenue. Jack Estate Expenses DATE EXPENSE COST 6-Sep Auer Cremation Services _____ $ 1,868.97 8-Sep Verizon $ 24.29 8-Sep PPL $ 51.61 8-Sep Comcast $ 9.85 18-Sep __ _ Register of Wills $ 193.50 28-Sep Dauphin County Reporter (estate notice)_ $ 90.00 28-Sep Harrisburg Patriot News (estate notice) $ _95.66 2-Oct PPL (final bill) $ 26.51 TOTAL $ 2,360.39