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Home My WebLink About04-17-13 BUREAU QF INDIVIDUAL TAXES Pennsylvania Inheritance Tax pennsylvania Pd BOX 280601 HARRISBURG PA 17128-0601 Information Notice ' DEPARTMENT OF REVENUE REV-154S EX UOLEXEC(88-12) And Taxpayer Response FILE NO.24 A-vi*ot{3i ACN 13104026 DATE 01-25-2013 e MP OE OF .`a y.. Type of Account 013 i 7( Estate'.g7 ALYCIA R BERRIER Savings Checking ,..Date of Death 12-18-2012 Trust KIMBERLY E BERRIER County CUMBERLAND Certificate 120 BLACK WALNUT DR ORPHANS` COURT ETTERS PA 17319-9491 CUMBERLAND CO., PA BELCO COMMUNITY CREDIT UNION 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.462550 Remit Payment and Forms to; Date Established 12-27-1991 REGISTER OF WILLS Account Balance $175.07 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $87.54 Tax Rate X 0.045 Potential Tax Due $ 0.0 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-1 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% 1 am a lineal beneficiary (parent,child,grandchild, etc.)of the deceased. (Select correct tax rate at UfNJ right,and complete Part ❑ 12% 1 am a sibling of the deceased. 3 on reverse.) 15% All other relationships (including none). D PV 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 F-]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 D �m� ��I� ^�,^^ 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 Pwe Description Amount Paid Total (Enter on Line 5 of Tax Calculation) , $ PART Tax Calculation �--�—� If you are making w correction*u the establishment date account balance(Line 2),or percent taxable(Line 3), please obtain a written correction from the financial institution and attach it0m this form. 1. Enter the date the account was established or titled oab existed at the date ofdeath. 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 io taxable 0oyou. 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 established more than.one year prior tothedat»ofdeath,the percentage taxable io100%divided by the total number of owners including the decedent. (For example:2 owners~5O%.3 owners~33.33%.4owners =25%.otc.) 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. 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 bo 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 $ 5. Debts and Deductions 5 6. Amount Taxable 6 $ 7. Tax Rate 7 X ^��=��k� � = =, : Sign and date below. Return TWO completed and signed copies to the Register of Wills listed nn the front of this form, along with a check for any payment you are making. Checks must ba made payable tu"Register nf Wills,Ageng.^ Do not send payment directly to the Department cdRevenue. der penalty of perjur I declare that the facts I have reported above are true,correct and complete to the best of my knowledge and Home 711 - Taxpay $ignature Telephone Number Date r IF YOU N'LD 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 6NDIVIOUAL TAXES Pennsylvania Inheritance Tax pennsyLvania Pd BOX 280601 HARRISBURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE ,�� J�xpayer Response REV-1543 EX DvcEXEC i88-123 RECORDED i'i FILE NO.-f�d"" , -) 0431 ACN 13104027 REGISTER q DATE 01-25-2013 �? 3 APR 17 Pm 1 47 Type of Account CLA=RK OF Estate of ALYCIA R BERRIER Savings ORPHANS- COURT Checking Date of Death 12-18-2012 Trust KIMBERLY E BERRIER CUMBERLAND Co., PA County CUMBERLAND Certificate 120 BLACK WALNUT DR ETTERS PA 17319-9491 BELCO COMMUNITY CREDIT UNION 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.462550 Remit Payment and Forms to: Date Established 12-27-1991 REGISTER OF WILLS Account Balance $830.92 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $415.46 Tax Rate X 0.045 Potential Tax Due $18,70 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 F1 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 F-] 12% 1 am a sibling of the deceased. 3 on reverse.) ❑ 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 and ^��==�"KJns 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 �—�--� 0 you are making m correction to the establishment date Li account balance(Line 2),or percent taxable(Line 3), — please obtain anvritten correction from the financial institution and attach it to this form. 1. Enter the date the account was established or titled aab existed a1 the date ofdeath. 2. Enter the total balance of the account including any interest accrued m8 the date ofdeath. 3. Enter the percentage of the account that io taxable hoyou. 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 established more than one year prior to the date ofdeath,the percentage taxable iu1O0%divided by the total number of owners including the decedent. (For example:2 owners=5D%.3 owners=33.33%.4owners =25%.etoj 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. 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 0o 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 $ 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 of this form, along with o check for any payment you are making. Checks must be made payable 1n"Register of Wills,Agent.^ Do not send payment directly N the Department ofRevenue, der penalty of perjury I declare that the facts I have reported above are true,correct and complete to the best of my knowledge and Work-7 17 -- 4-) ig Home7 17 - --Q1 I lic? 4Taxpayer bgnature Telephone Number Date/ I 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