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HomeMy WebLinkAbout12-28-12BUREAU OF INDIVIDUAL TAXES PD BOX 280601 HARRISBURG PA 1]128-0601 Pennsylvania Inheritance Tax Information Notice And Taxpayer Response Pennsylvania ~7 DEPARTMENT OFREVENl1E PEV-1543 E% Oa[EXEL (OB-13) FILE NO. 2112-1105 ACN 12163258 DATE 11-20-2012 RECOROF^ ~~-'Cm OF REGIS ~ Eii Oc '_",_?.S AMY T FERNANDEZ LI~12 L1L~ 28 CII LL~ 4J 264 H ST CARLISLE PA 17013-1396 CLEfYK Gr ORPHANS' CvuP'- CUMiBERLAH'J C'?.E PA Estate of MARJORIE W AUSTIN SSN Date of Death 09-24-2012 County CUMBERLAND Type of Account Savings Checking Trust Certificate METRO BANK provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No. 513363564 Date Established 08-27-2001 REGISTER OF WILLS Account Balance $ 5,684.71 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $ 2,842.36 Tax Rate X 0.150 Potential Tax Due $ 426.35 NOTE': If tax payments are made within three months of the ' decedent s date of death, deduct a 5 percent discount on the tax With 5% Discount (Tax x 0.95) $ (see NOTE') due. Any inheritance tax due will become delinquent nine months after the date of death. PART $tep 1: Please check the appropriate boxes below. 1 A ~ No tax is due. g ~ The information is correct. C ~ The tax rate is incorrect. (Select correct tax rate at right, and complete Part 3 on reverse.) D ~ Changes or deductions listed. E Asset will be reported on inheritance tax form REV-1500. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due_ The above information is correct, no deductions are being taken, and payment will be sent with my response. Proceed to Step 2 on reverse. Do not check any other (vexes. 4.5% I am a lineal beneficiary (parent, child, grandchild, etc.) of the deceased. 12°/E, I am a sibling of the deceased. 15% All other relationships (including none). The information above is incorrect and/or debts and deductions were paid. Complete Part 2 and part 3 as appropriate on the back of this form. The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax Return filed by the estate representative. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. PART z Debts and Deductions Allowable debts and deductions must meet both of the following criteria: A. The decedent was legally responsible for payment, and the estate is insufficient to pay the deductible items. B. You paid the debts after the death of the decedent and can furnish proof of payment if requested by the department. (If additional space is required, you may attach 81/2" x 11"sheets of paper.) Date Paid Payee Description Amount raid Total Enter on Line 5 of Tax Calculation $ PART Tax Calculation 3 If you are making a corcection to the establishment date (Line 1) account balance (Line 2), or percent taxable (Line 3), Ptease O1St81rl a wflttetl tdrfeClRin Trdm the 11nanClaf ir13tROtlon and'ettSbh Kto fhTs fOrfil. 1. Enter the date the account was established or titled as it existed a[ the date of death. 2. Enter the total balance of the account including any interest accrued at the date of death. 3. Enter the percentage of the account that is taxable to you. a. First, determine the percentage owned by the decedent. i. Accounts that are held "in trust for" another or others were 100% owned by the decedent. ii. For joint accounts established more than one year prior to the date of death, the percentage taxable is 100% divided by the total number of owners including the decedent. (For example: 2owners = 50%, 3 owners = 33.33%, 4 owners = 25%, etc.) b. Next, divide the decedent's percentage owned by the number of surviving owners or beneficiaries. 4. The amount subject to tax is determined by multiplying the account balance by the percent taxable. 5. Enter the total of any debts and deductions claimed from Part 2. 6. The amount taxable is determined by subtracting the debts and deductions from the amount subject to tax. 7. Enter the appropriate tax rate from Step 1 based on your relationship to the decedent. your reianonsnip to the ceceaen[:. 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amcunt Subject to Tax 5. Debts and Deductions 6. Amount Taxable ~. Tax Rate 8. Tax Due 9. With 5% Discount (Tax x .95) 7 X 8 $ 9 X Step 2: Sign and date below. Return TWO completed and signed copies to the Register of Wills listed on the front of this form, along with a check for any payment you are making. Checks must be made payable to "Register of Wills, Agent " Do not send payment directly to the Department of Revenue. Under penalty of perjury, I declare that the facts I have reported above are true, correct and complete to the best of my knowledge and belief. / . ~ , Work ~ ~ 1 CJ1(p ~a ~/l l Taxpayer Home Telephone Number Date ~ 2 ~Z~ ~~ IF YOU NEED FURTHER ASSISTANCE, CONTACT CUMBERLAND COUNTY REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE, OR THE INHERITANCE TAX DIVISION AT 717-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020 B ARIL Attorneys at Law RECORDED OF;'IGE OF SCHERER REGiSTEIi o~ =.~Ls LL~2 OEC 28 P,l1 i ! 'ig David A. Baric Michael A. Scherer Tricia D. Naylor Bret P. Shaffer Steven J. Fishman Of Counsel Register Of Wills Cumberland County Courthouse One Courthouse Square Carlisle, Pennsylvania 17013 RE: Estate of Marione W. Austin S.S. # 006-16-1742 Date of Death: 09/24/12 Dear Sir or Madam: 19 West South Street Carlisle, Pennsylvania 17013 (717) 249-6873 (717) 249-5755 -Fax dbaric@baricscherer. com December 27, 2012 I am the attorney for the Estate of Marjorie W. Austin. Enclosed find two completed copies of the Pennsylvania Inheritance Tax Information Notice and Taxpayer Response form which has been completed by Amy T. Fernandez in the above matter. Very truly yours, DAB/jl Enc. cc: File CLERPC Oc ORPHANS' COURT CUMBERLAND GO., PA / BARK SCHERER C F t ® 1 David A. Baric, Esquire dab. dir/estates/austin-m a rj orie/registerofwills.ltr n A r a ~ Ir^ ~ m ti _ ~ r REC4RCc~? C~r'~%y ~~ REGISTEr't Or .''' i_S z ~ ~ ~ m ~C12 GEC 28 FC1 s '- `~~~ > -. ~ GIERK ©" ORPHANS' GC!~!Ri CUMBERLAN~J ~ G.. 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