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HomeMy WebLinkAbout02-27-13 (9)BUREAU OF INDIVIDUAL TAXES PO BOX 280601 HARRISBURG PA 17128-0601 Pennsylvania Inheritance Tax Information Notice And Taxpayer Response crntat ~,~} ~~~1G~ OF ~~~iST~R 4F '1LLS ~?~} ~~ ~~~ ~? ~~ ~ ~ Estate of LAURA R SHOAFF SSN ~ ~~ ~~( Q ~ Date of Death 01-28-2013 County YORK RICHARD H SHOAFF ORPHQ~S' C0~3RT PO BOX 117 NEW KINGSTOWN PA 17072-~~~~~..~~~ ~~•~ Type of Account Savings Checking X Trust Certificate u rovided the department with the information below indicating that at the death of the MEMBERS 1ST FC p above-named decedent you were a joint owner or beneficiary of the account identifie . Remit Payment and Forms to: Account No. 212725 REGISTER OF WILLS Date Established 08-04-2011 45 NORTH GEORGE STREET Account Balance $ 5,993.95 YORK PA 17401-1240 Percent Taxable X 50 Amount Subject to Tax $ 2,996.98 Tax Rate X 0.045 NOTE*: If tax payments are made within three months of the Potential Tax Due $134.86 decedent's date of death, deduct a 5 percent discount on the tax ' h 5% Discount (Tax x 0.95) $ (see NOTE*) due. Any inheritance tax due will become delinquent nine months Wit after the date of death. PART Step 1 ;Please check the appropriate boxes below. 1 ue. I am the spouse of the deceased or I am the parent of a decedent who was A ~ No tax is d 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. ~j The information is The above information is correct, no deductions are being take-i, and payment will be sent B J01 with my response. correct. Proceed to Step 2 on reverse. Do not check any other boxes. rate is incorrect. ~ 4.5% I am a lineal beneficiary (parent, child, grandchild, etc.) of the deceased. C ~ The tax (Select correct tax rate at right, and complete Part ~ 12% I am a sibling of the deceased. 3 on reverse.) 15% All other relationships (including none). Chan es or deductions The information above is incorrect aas /or do riate on he back of th s form. D g Complete Part 2 and part 3 app P listed. r orted on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax E Asset will be ep inheritance tax form Return~ro eed to Step 2 onpeverseatl Do not check any other boxes. REV-1500. Please si nand date the back of the form when finished. C 9 Pennsylvania DEPARTMENT OF REVENUE REV-1543 EX DocEXEC (OB-12) ~ ~ / FILE N O:-6~ZZ4 'Z f ~ ~ - l ACN 13105944 DATE 02-06-2013 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 a the dedu B. You paid the debts after the death of the decedent and can furnish proof of paymenpt if requested by the de artment. (If additional space is required, you may attach 8 1 /2" x 11 "sheets of paper.) p please obtain a written correct on from thelfsnanc al~institut on~a d att hit to this for 2~' or percent taxable (Line 3), 1. Enter the date the account was established or titled as it existed at the date of death. m. 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: Official USe Only ~ AAF 1. Date Established 1 PA Department of Revenue 2. Account Balance 2 $ .PAD 3. Percent Taxable 3 X 7 4. Amount Subject to Tax 4 $ 2 5. Debts and Deductions 5 - 3 4 6. Amount Taxable g $ ~ 7. Tax Rate ~ 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 Re ister of along with a check for any payment you are making. Checks must be made payable to 'Register ofllWillseA e t'e Donn of this form, payment directly to the Department of Revenue. g of send Under penalty of perjury, I declare that the facts I have reported above are true, correct and complete to the best of m belief. y knowledge and -°~ .- Taxpayer Signature Work Home Telephone Number Date IF YOU NEED FURTHER ASSISTANCE, CONTACT YORK COUNTY REGIST DEPARTMENT OF REVENUE DISTRICT OFFICE, ER OF WILLS, PA 717-787.8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEA HERITANCE TAX DIVISION AT ONLY. 1 800-447-3020 RING AND/OR SPEAKING NEEDS Date Paid PaveP