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Home My WebLink About02-19-13 (2) BUREAU OF INDIVIDUAL TAxes Penns Ivania Inheritance Tax O y ~ enns lvania P Y P BOX 280601 HARRISBURG PA 17128-0601 Information Notice DEPARTMEN70F REVENUE And Taxpayer Response "'~ "" " °°""" `°° "' FILE NO. 2113.0017 ACN 13105374 DATE 02-04.2013 ELIZABETH GALSKI 2431 LOCBACH DR MECHANICSBURG PA 17055 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. Type of Account Savings Checking Trust X Certificate Q C o ``° w a1 rtt m QI o rn ~ C} "'x~ ~ n r- m cr,~ --a ~7 r- ~ to n r,,, :~ r"'' co r+°r r7~I a, ;~ r . ~ ~O C ~ o ~ i 7 G7 ~ -rte F_~ + ~~"' ~ ...t rv r_ rrt PNC HANK NA provided the department with the information below indicating that &[ the deat(a~f tlfeQ -°,t above-named decedent you were a joint owner or beneficiary of the account identified. RemN Payment and Forms to: Account No. 21000823146 Date Established 11.13-1990 REGISTER OF WILLS Account Balance $ 20,001.00 1 COURTHOUSE SOUARE Percent Taxable X 8.333 CARLISLE PA 17013 Amount Subject to Tax $1,666.68 Tax Rate X O.D45 Potential Tax Due $ 75 00 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. PARr 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. The above information is correct, no deductions are being taken, and payment will be sent with my response. Proceed fo Step 2 on reverse. Do not check any other boxes. Estate of AGNES SMITROVICH Date of Death 12.14-2012 County CUMBERLAND 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 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 Sfep 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 criteda: 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. (Ii additional space is required, you may attach S 1 /2" x 11"sheets of paper.) Date Paid Payee uescnpuon Hmounr rasa Total Enter on Line 5 of Tax Calculation $ PART Tax Calculation 3 If you are making a correction to the establishment date (Line 1) account balance (Line 2), or percent taxable (Line 3), please obtain a written correction from the financial institution and attach it to this form. t . 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 [he decedent. If indicating a different tax rate, please state your relationship to the decedent: 1. Date Established 1 2. Account Balance 2 ~ 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 $ 5. Debts and Deductions 5 = 6. Amount 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 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. r---~ Work 717-774-7435 ~/ Taxpayer Signature Ges'ald s. shekletski, Esg7elephone Number Date 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 BUREAU DF INDIYIDUAL TA%ES PD BOX 280601 HARRISBURG PA 17128-0601 I am the spouse of the deceased or I am the parent of a decedent who was 21 years otd or younger at dale of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential lax Due. pennsylvania DEPARTMENT OF REVENUE e[v-tsaa ez m~zrzc tae-ta FILE NO. 2113-0017 ACN 13105375 DATE 02-04-2013 GLORIA MAROTTA 2431 LOCBACH OR MECHANICSBURG PA 171155 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. PNC BANK Na provided the department with the information below above-named decedent you were a joint owner or beneficiary of th T Type of Account Savings Checking Trust X Certificate ~: ~ G "' m rn 3t~ an ~Q m -v r co v~ ~ ~ T7 ~ r r-~ tri rn rnz~ ` rp ~ ~~ ~~c z ~, O T o0 -'r{ ra. c -4 ~ ~1 ~ ; ~ _ r~ c ~ .- . rv "_ rn --o _3 c .~ r1> a" -J ~ that at the death of the Remit Payment and Forms to: Account No. 21000823146 Date Established 11.13-1990 REGISTER OF WILLS Account Balance $ 20,001.00 1 COURTHOUSE SOUARE CARLISLE PA 17013 Percent Taxable X 8.333 Amount Subject to Tax $1 666 68 , . Tax Rate X 0.045 Potential Tax Due $ 75 00 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 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-15D0. Pennsylvania Inheritance Tax Information Notice And Taxpayer Response Estate of AGNES SMITROVICH Date of Death 12-14-2012 County CUMBERLANp 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 otthis /orm. The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax Return tiled 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. 8. You paid [he 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 Paitl Total (Enter on Line 5 of Tax Calculation $ 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 BUREAU OF INDIVIDUAL TAXES PO BOX 288601 HARRISBURG PA 17128-0601 Pennsylvania ~.~r DEPARTMENT OF REVENUE pEV-)56] E! Oe[EXEC 10012) FILE NO. 2113-0017 ACN 13105376 DATE 02-04-2013 ELIZABETH GALSKI 2431 LOCBACH DR MECHANICSBURG PA 17055 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 Potentia! Tax Due. Type of Account Savings Checking Trust X Certificate r,. : ~ ~ m , ~ 3~ rn 'n ~' p =c~ ~ n r' ~, : n rrr ~~~ ~ ~~ z ~ x cI cs ,,,~ ~,, ; "J ;n PNC BANK NA provided the department with the information below indicating that at t4~ heath ofd y .: i i above-named decedent you were a joint owner or beneficiary of the account identified ~ ~ , ,, `rn ~ Remit Payment and Forms to: Account No. 31500349190 Date Established 05-25.2010 REGISTER OF WILLS i Account Balance $ 73,923.00 1 COURTHOUSE SOUARE ~ Percent Taxable X50 CARLISLE PA 17013 Amount Subject to Tax $ 36 961 50 . , Tax Rate X 0.045 Potential Tax Due $ 1 663 27 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 St@p 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 0 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. Pennsylvania Inheritance Tax Information Notice And Taxpayer Response Es[ate of AGNES SMITROVICH Date of Death 12-14-2012 County CUMBERLAND 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 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. n c mar ~' a; z v, np o b a 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 Paid Total Enter on Line 5 of Tax Calculation $ 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 STONE LnFAVER &SHEKLETSKI ATTORNEYS AT LAW 414 BRIDGE STREET DAVID H. STONE POST OFFICE BOX E GERALD J. SHEKLET3K1 NSW CUMBERLAND. PA 17070 wwwstonelaw.net February 14, 2013 Cumberland County Register of Wills 1 Courthouse Square Room 102 Carlisle, PA 17013 RE: Estate of Agnes C. Smitrovich a/kla Agnieszka M. Zmytrowicz Estate No. 21-13-D017 Greetings: We represent the Estate of Agnes C. Smitrovich. OF COUNSEL CHARLES H. STONE JON F. LnFAVER TELEPHONE (7777 774-7493 FACSIMILE (717) 774-3869 Please find attached three (3) original Pennsylvania Inheritance Tax Information Notice and Taxpayer Response for the following ACN Nos.: 13105374, 13105375 and 1310537b. Please time-stamp one of the originals and return it to us in the enclosed self-addressed, stamped envelope we have provided for your convenience. Thank you for your attention in this matter. Please do not hesitate to contact us should you have any questions regarding this matter. Very truly yours, o vs ._} `° c~~ ,a ~ ~ UI --- o ~.. GJS~atis nJ ~--I ac 00 o ca ~ Enc~'gs~es LL_ ~ " o c_arG p~ Y z ~zQ t~ LJ n .--I ~ '"a ~ =~ a: + m ~ w o~ w ~ a°° ° ~ ~ a ~ o STONE LaFA~VER &~SH~EK~LE/TfS~KI Gerald JGera]d J. Shekletski, Esquire w o r'p M~,~.. ~~~m~oo aid W ~- v o ~~m~ 4 ~a N ~Y(~ ~ M Si h` U p ~o a~ " w Y~ W O J rS~11NM1 o c E ..~ i u.. O s.. v Y N .~ Q+ ~ ~ M e-I C N ~ V y, ~ 9 h ~ orl oQ., 0 ~ a~.~ ~ ~! ~ ~' N .a o ~ . ~ `J O R L;~~CLt% ~ tld "0~ aNtl1b39W~0 H ~. ,,yp .SNtlHd40 x2~31~ `~ W w Q w~ y~~~~ ~~ ~ti 833 ~~~ o ° o~ .j=''- ~o ~- ..~3a °" ~ a a d cr W 2 V1 ~., ~;~ i ~:J I, f ~.} :!} ~T} i~; ++i ~a ~••+ ( ~