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Home My WebLink About03-28-13 BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax pennsyLvania PO Box 280601 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice T REV-1543 EX D..E EC (88-12) And Taxpayer Response FILE NO.41ZO–;2 -,r;:?Ste ACN 13110299 R F C 6 R r),7 D 0 F ILo E- 0 F DATE 03-04-2013 REGISTER OF LLS Type of Account $ R Esia4e of MARTHA L TONER Savings SSN 194-26-6251 Checking C L E r1l, Date of Death 02-19-2013 Trust SUSAN L KENNEDY Ryounty CUMBERLAND Certificate 26 MOUNTAIN ST ORPHANS# I J. MT HOLLY SPGS PA 17065-14MMBERLAiND C:1")., P A MEMBERS 1ST FCU 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. 10572 Remit Payment and Forms to: Date Established 12-10-1968 REGISTER OF WILLS Account Balance $687.37 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $343.69 Tax Rate X 0.045 NOTE*: If tax payments are made within three months of the Potential Tax Due $ 15.47 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. PARTI Step l : Please check the appropriate boxes below. A No tax is due. 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. B [–]The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes, C F–]The tax rate is incorrect. 4.5% 1 am a lineal beneficiary(parent,child,grandchild, etc.) of the deceased. (Select correct tax rate at right, and complete Part � 12% 1 am a sibling of the deceased. 3 on reverse.) F–] 15% All other relationships(including none). D [—]Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form.. E Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. PART ��h� �m� F��nr� ��^� ��'� ��ons Allowable debts and deductions must meet both od 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 1/2"x 11"sheets of paper.) Date Paid Payee Description Amount Paid Total (Enter on Line 5 of Tax Calculation) $ PART Tax Calculation If you are making m correction Nm the establishment date(Line 1)account balance(Line 2).or percent taxable(Line 3), please obtain awritten correction from the financial institution and attach ithmthis 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 ia taxable toyou. a. First,determine the percentage owned by the decedent. i. Accounts that are held"intrust for"another or others were 1O0%owned by the decedent. ii. For established more than one year prior Vm the date of death,the percentage taxable iu1OU%divided by the total number of owners including the decedent. (For example:2 owners~5O%.3 owners=33.33%.4owners ~25%,etc.) b. Next,divide the decedent's percentage owned by the number ofsurviving owners or beneficiaries. 4. The amount subject 0otax is determined by multiplying the account balance by the percent taxable. 5. En0Prthe total of any debts and deductions claimed from Part 2. G. 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: 2. Account Balance 2 $ 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 $ E 5. Debts and Deductions 5 6. Amount Taxable 6 $ 7. Tax Rate 7 X Step 2: Sign and date below. Return TWO completed and signed copies to the Register of Wills listed on the front uf this form, along with a check for any payment you are making. Checks must be made payable to"Register uf Wills,AgonL^ Dn not send payment directly hu the Department ofRevenue. 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 Taxpayer Signature Telephone 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 $PEAKING NEEDS ONLY: 1-800-447-3020 BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax pennsytvania PO BOX 280601 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice T REV-1543 EX D..EXEC (08-12) And Taxpayer Response E ACN 13110300 RE0!STE il 0 1 S . Type ofAccount PlAA 9� �Pl l7 �1- 01u . ou/ �w ' / . �^ �^�otateo(MARTHALTDNER Savings SSN1S4'2G-6251 Checking C[EIRK OF Date cf Death O2'19'2O13 Trust ouoAw L KENNEDY County CUMBERLAND Certificate 26 MOUNTAIN 3T RpHANS^ COURT MT HOLLY SPGS PA 17065�W�� unoo�RUANID 0,,C)., PA provided the department with the information below indicating that at the death of th above-named decedent you were a joint owner or beneficiary of the account identified. Account No. 10572 Remit Payment and Forms to: Date Established 08-22-1980 REGISTER OF WILLS Account Balance $758.68 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $379.34 Tax Rate XOD45 Potential Tax Due $ 17.07 NOTE~: |f tax payments are made within three months ofthe decedent's date of death, deduct a5 percent discount on the tax With 5%Discount(Tax x0.95) due. Any inheritance tax due will become delinquent nine months after the date ofdeath. PARTI Step 1 : Please check the appropriate boxes below. A No tax is due' Uam the spouse of the deceased orUammthe parent of decedent who was 21 years old or younger at date of death. Proceed to$8ep2onreverse. Do not check any other boxes and disregard the amount shown above ao Potential Tax Due. BE]Thainformation is The above information inunrmoL. no deductions aebeing taken, and payment vviUbesent cormct. with my oe. Proceed to Step 2onreverse. Do not check any other boxes. C �—1 The tax�gniainoore��. ��l 4.5�� |ama lineal beneficiary(paent.child, grandchild, oto.) uf the deceased. �-�(Select correct tax rate at --- right, and complete Part [--1 12% /ama sibling of the deceased. 3onnuvomej F-1 15% All other relationships (including none). D F-lChangenordeduoUonu The information above ioinuonen on�orde�oand deductions were pa�. ��/ioted. Complete Part 2 and part 3ao appropriate on the back n/this form. E 0�7l Asset will bo reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax 10��J inheritance tax form Return filed by the estate representative. REV'1500. | Proceed tn Step 2nnreverse. Do not check any other boxes. | / Please sign and date the back Of the form when finished. U 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 8 1/2"x 11"sheets of paper.) Date Paid Payee Description Amount Paid Total Enter on Line 5 of Tax Calculation) $ PART Tax Calculation 3 If you are making 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 it4e 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:2 owners=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 A\� your relationship to the decedent: �� \\, 1. Date Established 1 2. Account Balance 2 $ \ ;a 3. Percent Taxable 3 Xy: 4. Amount Subject to Tax 4 $ 5G Debts and Deductions 5 6. Amount Taxable 6 $ 7. Tax Rate 7 X 8. Tax Due 8 $ "!MWINVEN11111 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. Work Home 7 y.16 7 3 Taxpayer Signature Telephone 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 7!17-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020 BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax • pennsylvania PO BOX 280601 ' DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice -- - REV-1543 EX DocEXEL (08-12) _Arn I.,�3XC� er Response FILE NO.2170 RECORD O3 i �Li / � , 3 �yr� ACN13110301 REGISTTR DATE 03-04-2013 'L i3 ("i�R 28 F i2 31 Type of Account CLERK OF Estate of MARTHA L TONER Savings O rte= C i,,a SSN 194-26-6251 Checking Date of Death 02-19-2013 Trust SUSAN L KENNEDY CUMBERLANC County CUMBERLAND Certificate 26 MOUNTAIN ST MT HOLLY SPGS PA 17065-1405 MEMBERS 1ST FCU 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. 10572 Remit Payment and Forms to: Date Established 01-20-2011 REGISTER OF WILLS Account Balance $6,195.78 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $3,097.89 Tax Rate X 0.045 Potential Tax Due $ 0.045 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 F-]No tax is due. 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. B The information is The above information is correct, no deductions are being taken, and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C ❑The tax rate is incorrect. 4.5% I am a lineal beneficiary (parent, child, grandchild, etc.)of the deceased. (Select correct tax rate at right, and complete Part ❑ 12% 1 am a sibling of the deceased. 3 on reverse.) ❑ 15% All other relationships (including none). D F�Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E MAsset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. PART Debts and Deductions 2 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 1/2"x 11"sheets of paper.) Date Paid Payee Description Amount Paid Total (Enter on Line 5 of Tax Calculation) $ PART Tax Calculation 3 If 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. 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:2 owners=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 2 $ 3. Percent Taxable 3 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 \ `e'`�111 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 Home 717- 06- 9.�67 3 - - 3 Taxpayer Signature Telephone 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