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HomeMy WebLinkAbout01-31-13BUREAU OF INDIVIDUAL TAXES PD BOX 290601 HARRISBURG PA I]129-0601 Pennsylvania Inheritance Tax Information Notice And Taxpayer Response REGISTER JEFFREY 452 YORKSHIRE DR SEVERNA PARK MD 21146-1653 O C O m ~' m `TJ s r- xw ul C7 S'7 (... Y.J ~, ':' ~'Y v`~ Type of Account Savings Checking Trust Certificate ~ R7 rn ca E __ y-~ ~ .: _ c - _V --`_J ~_ . 4. [~ ~ ANERIPRISE FINANCIAL 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. Account No. 19307099 Date Established Account Balance Percent Taxable Amount Subject to Tax Tax Rate Potential Tax Due With 5°/, Discount (Tax x 0.95) $ 332,403.64 X 33.333 $ 110,800.11 X 0.045 $ 4,986.00 $ (see NOTE") ~ Pennsylvania DEPARTMENT OF REVENUE 0.EV-156;p E% -ocEMEG lOB-131 FILE NO. 2112-1242 ACN 13500017 DATE 01-03-2013 Estate of PEARL REGISTER SS Date of Death 06-23-2012 County CUMBERLAND Remit Payment and Forms to: REGISTER OF WILLS 1000RTHOUSESOUARE CARLISLE PA 17013 NOTE`: It tax payments are made within three months of the decedent's date of death, deduct a 5 percent discount on the tax due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 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 ~sset will be reported on inheritance tax form REV-1500. 1 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 boxes. 4.5% I am a lineal beneficiary (parent, child, grandchild, etc.) of the deceased. 12% 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 o/this lorm. 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 2 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 Paid Total Enter on Line 5 of Tax Calculation $ PART Tax Calculation y g ( ) ( ) percent taxable (Line 3), 3 If ou are makin a correction to the establishment date Line 1 account balance Line 2 , or please obtain a written correctlon from the financial institution and attach it to this form. 1. Enter the date the account was established or titled as it existed at 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. If indicating a different tax rate, please state your relationship to the decedent: 1. Date Established 1 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 6. Tax Due 8 7 9. With 5% Discount (Tax x .95) 9 x St@p 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 p ally of perju , I d Clare that the facts I have reported above are true, correct and complete to the best of my knowledge and belief. /~ ''II q/ ~ 7 ~ + Work 7y3'9GG"~~~/ Home I S~- l~~~2 f ~ 2B1~ a er ignat a Telephone Number D to I~1"Ol~ NEED FURTHER ASSISTANCE, CONTACT CUMBERLAND COUNTY REGISTER OF WILLS, PA PA$$II~RTMENT OF REVENUE DISTRICT OFFICE, OR THE INHERITANCE TAX DIVISION AT 17-7 7-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020 BUREAU OF INDIVIDUAL TAXES PD BOX 280601 HARRISBURG PA 11128-0601 REGISTER JEFFREY 452 YORKSHIRE DR SEVERNA PARK MD 21146-1653 Pennsylvania Inheritance Tax Information Notice And Taxpayer Response ~ Pennsylvania DEPARTMENT OF REVENUE pEV-ISa3p EN UecExEG <n8-Ei) FILE NO. 2112-1242 ACN 13500020 DATE 01-034013 Estate of PEARL R Date of Death 06-23-2012 County CUMBERLAND Type of Account Savings Checking Trust Certificate r 4 ,v c m ~~ -n `; ~~ m ~_ cry aJ ~1>-r w „rra .,,_ f ,I - ~-, ;c> , ~ , ` 3 nJ f , Y "' ~, fn 1 ..I~ f . i ~+~%'''.1 n. {~ Vrl AMERIPRISE FINANCIAL 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. 55583348 Date Established REGISTER OF WILLS Account Balance $ 228 222,14 1 COURTHOUSE SQUARE , CARLISLE PA 17013 Percent Taxable X 33.333 Amount Subject to Tax $ 76 406 62 . , Tax Rate X 0.045 f i i h h h ' : If tax payments are made w th n t ree mont s o t e NOTE Potential Tax Due $ 3,438.30 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 St6p 1: Please check the appropriate boxes below. 1 A ~No tax is due. 1 am the spouse of the deceased or 1 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. g ~ The information is correct. C ~ The tax rate is incorrect. (Select correct [ax rate at right, and complete Part 3 on reverse.) D ~ Chan es or deductions list E Asset will be reported on inheritance tax form REV-1500. 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 boxes. 4.5 /° I am a lineal beneficiary (parent, child, grandchild, etc.) of the deceased. 12% 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 o/this /orm. The above-identified asset has been or will be reported and [ax 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 IegaNy responsible for payment, and the estate is insufficient [o 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 8 t/2" x 11"sheets of paper.) Date Paid Payee Description Amount Paid Total (Enter on Line 5 of Tax Calculation $ PART Tax Calculation 3 If ou are makin a correction to the establishment date Line 1 account balance Line 2 , or Y g ( ) ( ) percent taxable (Line 3), please obtain a written correction from the financial institution and attach it to this farm. 1. Enter the date the account was established or titled as it existed at 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 [o you. a. First, determine the percentage owned by the decedent. i. Accounts that are held "intrust 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 [he acceunt 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. Under penalty of perjur~l d~lare that the facts t have reported above are true, correct and complete to the best of my knowledge and ~~~,~.. a Work '77d'(~(!/~~(~r~ Home_ ~flb `5 y4-q~tS2- Telephone Number I/Z~/26 YOU NEED FURTHER ASSISTANCE, CONTACT CUMBERLAND COUNTY REGISTER OF WILLS, PA PARTMENT OF REVENUE DISTRICT OFFICE, OR THE INHERITANCE TAX DIVISION AT 7-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS JLY: 1-800-447-3020 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. BUREAU OF INUIVIOUAL TAXES PO BOX 280601 HARRISBURG PA 1]128-0601 Pennsylvania Inheritance lax Information Notice And Taxpayer Response ~ Pennsylvania DEPARTMENT OF REVENUE aev-~san ex oo~exec ,oeaa FILE NO. 2112-1242 ACN 13500023 DATE 01-03-2D13 Type of Account Es[ate of PEARL REGISTER Savings SSN Checking Date of Death 06-23-2012 Trust REGISTER JEFFREY County CUMBERLAND Certificate 452 YORKSHIRE DR SEVERNA PARK MD 21146-1653 n ~- ~ ' ~7 Rl C ' p ~ C') `+~~ - Ua sia :U p,. t- W ;'a'7 U7 .~ :+[ :~ R':? ~ -. J• ~Y rV AMERIPRISE FINANCIAL provided the department with the information below`~rldicating~t at th~death of the above-named decedent you were a joint owner or beneficiary of the account identified. Account No. 279155378021 Date Established Account Balance Percent Taxable Amount Subject to Tax Tax Rate Potential Tax Due With 5% Discount (Tax x 0.95) $ 79,000.00 X 33.333 $ 26,333.07 X 0 045 Remit Payment and Forms to: REGISTER OF WILLS 1000RTHOUSESOUARE CARLISLE PA 17013 $ 1,184 99 NOTE`: If tax payments are made within three months of the decedent's date of death, deduct a 5 percent discount on the tax $ (see NOTE`) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 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. De not check any other boxes. 4.5% I am a lineal beneficiary (parent, child, grandchild, etc.) of the deceased. 12% 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 torm. 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 8 t/2" x 11" sheets of paper.) Date Paid Payee Description Amount Paid Total (Enter on Line 5 of Tax Calculation $ PART Tax Calculation 3 If ou are makin a correction to the establishment date Line f account balance Line 2 , or Y 9 ( ) ( ) percent taxable (Line 3), please obtain a written cortection from the financial instRution and attach it to this form. 1. Enter the date the account was established or titled as it existed at 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 "intrust 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 = 259'°, 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. If indicating a different tax rate, pleas your relationship to the decedent: _ 1. Date Established 1 2. Account Balancee 3. Percent Taxable 4. Amount Subject to Tax 4 5. Debts and Deductions 5 state 6. Amoun[ Taxable 6 ~ 7. Tax Rate 7 X 8. Tax Due 8 $ 9. With 5% Discount (Tax x .95) 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 enalty of per' I declare that the facts I have reported above are true, correct and complete to the best of my knowledge and belie Work 7'T ~'Z(~ ` ~~~ Home b "54~ -Q~1S 2- 281..3 ~ e ign ~ ure Telephone Number Dat IFJ NOu NEED FURTHER ASSISTANCE, CONTACT CUMBERLAND COUNTY REGISTER OF WILLS, PA PARTMENT OF REVENUE DISTRICT OFFICE, OR THE INHERITANCE TAX DIVISION AT 17-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS DNLY: 1-800-447-3020 ~~ 3~ ~:. s `~~ , 'tom `' l- C ~~ L. .~ ,,~-~ ~"~ / ~; ~ ~, ~, ~ ~~ ~ N i, U a ;'Jla38tN(10 ~;; ,SNVHd'~JQ `::l~310 T~ ,, GT ~ ~ ~~,y E~.,, ~~:` ~0 2~3~` -)~~' ~;a.~o a~ .,^~= 1,s 1 F T 00 `1 N ~ P ~NNO y~ C O SIG cc~ix'r~°