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HomeMy WebLinkAbout02-0301C ~ / v' ~, ~~~~ ~~~ j ~Ca/ /' _~ti ~~ ,, r; o ~~ rz r ;,' ,''' v k- ~~ ~ ~. Pi. Pte-. ,4~..~ • o-~ ~ ~ ~w~ - ,~ n „-~ a g~o ~ o/ /7/~~- Uhl}( _- _ -- _ . _ ~~.~ ~t =. _ _ t trt t: rt t rt t rt : ~ rt !r tttt ~t rt t - _- - _ !!f f)! t: 1I t If ) ..~ fit f!F/t! 1!!!!!f !i { - - ~ E-143 EX (3-99) _ I Ms. Pahicis J Shelley 3521 Mph DR Cep HOl PA 17011-5011 Zip Code Attention: T/C .340 a~ PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG PA 17128-0601 r ,. ~r~ x=: c I~~~III~~JI~~II~~I~II~~I~II1~~~II~J11~~~~~11111~11 COliHON~ALTH OF ~ENNSYLVANIA DEPARTHENT OF ~EVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1712B-0601 ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE FILE NO. Z1- ACN 02109855 DATE 05-15-2002 '02 ANN L MCDADE C/O APT 108 lq55 HILLCREST CT,,~ CAMP HILL ~'1~:~011'8020 TYPE OF ACCOUNT EST. OF HELEN M KISSINGER [] SAVINGS S.S. NO. 181-01-218q []CHECKING DATE OF DEATH 12-50-2001 [] TRUST COUNTY CUMBERLAND [] CERTIF. REHIT PAYHENT AND FORHS TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 ALLFIRST F/NAHCZAL SERV/CES has provided the Department with the information listed below which has bean used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you mere a joint saner/beneficiary of this account. If you faa1 this information is incorrect, please obtain aritten correction free the financial institution, attach a copy to this fare and return it to the above address. This account is taxable in accordance with the Inheritance Tax LaNe of the Coeeon~ealth of Pannsyivania. Questions may be ensnare= by ca111ng (717) 787-8~27. COMPLETE PART I BELOW # # ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Accoun~ No. 0051552950 Da~a 11-28-197~ Established Account Balance 2,081.90 Parcan~ Taxable X 5 0.0 0 0 Amount Subjec~ ~o Tax 1, OqO. 95 Tax Ra~a X .1 5 Po~en~ial Tax Due 156.1~ To insure proper credit to your account, tee (Z) copies of this notice eust accompany your payment to the Register of Wills. Hake check payable to: "Registar of dills, Agent". NOTE: If tax payments era made uithin three (3) months of the decedent's date of death, you amy deduct a SZ discount of the tax due. Any inheritance tax due ,ii! becole delinquent nine (g) months after the date of death. PART TAXPAYER RESPONSE A. [] The above inforeation and tax due is correct. 1. You may choose to remit payment to the Register of Wills aith tho copies of this notice to obtain a discount or avoid interest, or you say check box '"A" and return this notice to the Register of CHECK ~ Wills and an official assess,ant mill b, issued by the PA Depart,ant of Revenue. ONE BLOCK S. [] The above asset has been or mill be reported and tax paid ~ith the Pennsylvania Inheritance Tax return ONLY to be filed by the decadent's representative. C. ~Tha above information is incorrect and/or debts and deductions agra paid by you. You must complete PART [] and/er PART [] baloa. PART If you indicate e diffaran~ax r~, please s~a~e your TAX RETURN - COHPUTAT~ON nP TAX fin JOTNT/TRUST ACCOUNTR lii~i~;iiiiii~ii~i.~iiii;~i~l~,~ ............................... , ~ ~0 ,,,,,,,,,,,,~,~,,, ~ ......................................................................................................................... LINE 1. Da~a Established 2. Accoun~ Balance 3. Parcan~ Taxable ~. Amoun~ Subjac~ ~o Tax $. Debts and Deductions 6. Amoun~ Taxable 7. Tax Re~a 8. Tax Dui PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Coepu~etion) Up,far penalties of perjury, T declare tha~ the fac~s I have reported above ara ~rue, correc~ and coepl/&ta~ '~o the hms{ ~., k~.ledg, and belle'. HOHE TAXP~ER SIGNATURE TELEPHONE NUH~ER DATE GENERAL INFORHATION 1. FAZLURE TO RESPOND NXLL RESULT IN AN OFFXCZAL TAX ASSESSNENT with applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. $. A joint account is taxable even though the decedent's name was added as a matter of convenience. 4. Accounts (including those held bet. eon husband and mile) which the decedent put in joint names within one year prior to death ara fully taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxabJa. 6. Accounts held by a decedent "in trust for" another or others ara taxable fully. REPORTING [NSTRUCTTONS - PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information end computation in the notlce are correct and deductions are not being claimed, place an in block "A" of Part I of tho "Taxpayer Response" section. Sign two copies and submit them with your check for the amount tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. Z. BLOCK B - If tho asset specified on this notice has been or will ba reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the dacadant's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept ZOOS01, Harrisburg) PA 171ZB-0601 in the envelope provided. $. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts Z and according to the instructions below. Sign two copies and submit them eith your check for the amount of tax payable to the Register of Nills of the county indicated. The PA Department of Revenue mill issue an official assessment (Form REV-ISqB EX) upon receipt of the return from the Register of Hills. TAX RETURN PART Z - TAX COHPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing et date of death. NOTE: For a decedent dying after 1Z/1Z/BZ: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. Heaaver) there is an exclusion net to exceed $3,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (em) appears before your first name in the address portion of this notice) the $3,000 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the dacadant's death: ! DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUNBER OF X lO0 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT ONNERS Example: A joint asset registered in the name of the decedent and two other parsons. 1 DIVIDED BY 3 (JOINT ONNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within Dna year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. I DIVIDED BY Z (SURVIVORS) = .50 X 100 = 50Z (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line ?) as determined below. Da~. of Death Spouse Lineal I SibLing I Collateral 07/01/9q ~o 12/$1/9q 01/01/95 ~o 06/$0/00 OX 6X 07/01/00 ~o presen~ OX ~.$Z~ eThe tax rate imposed on the nat value of transfers frae a deceased chlld twenty-one years of age or younger at death to or for the use of e natural parent, an adoptive parent, or a stapparant of the child is 0Z. The lineal class of hairs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children .bather or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendants) whether or not they have been adopted by othars~ adopted descendants and their descendants and step-descendants. "Siblings" ere defined as individuals who have et least one parent tn common with the decedent) whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART $ - DEBTS AND DEDUCTTONS CLA]~HED Allowable debts and deductions are determined as follows: A. You legally ara responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11'. Proof of pmywent may be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) OO1OOO MCDADE ANN L C/O APT 108 1435 HILLCREST CT CAMP HILL, PA 17011-8020 fold ESTATE INFORMATION: SSN: 181-01-2184 FILE NUMBER: 2102-0301 DECEDENT NAME: KISSINGER HELEN M DATE OF PAYMENT: 03/25/2002 POSTMARK DATE: 03/1 5/2002 COUNTY: CUMBERLAND DATE OF DEATH: 12/30/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 02109853 ¢27.73 TOTAL AMOUNT PAID' ¢27.73 REMARKS: SEAL CHECK# 1112 INITIALS: JA RECEIVED BY' MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS BUREAU OF ZNDZVTDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG,, PA 17128-0601 ANN L MCDADE C/O APT 108 lq$5 HILLCREST CT CAMP HILL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISBHENT. ALLONANCE OR DISALLONANCE OF DEDUCTION~*, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS PA 17011-8020 REV-16~i8 EX AFP C01-OZ) DATE 09-02-2002 ESTATE OF KISSINGER HELEN DATE OF DEATH 12-$0-2001 FILE NUMBER 21 02-0501 COUNTY CUMBERLAND SSN/DC 181-01-218q ACN 02109855 Amoun~ Remi~ed HAKE CHECK PAYABLE AHD REMZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE*, PA 17015 M CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-1548 EX AFP NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE 09-02-2002 ESTATE OF KISSINGER HELEN M DATE OF DEATH 12-50-2001 COUNTY CUMBERLAND FILE NO. 21 02-0501 S.S/D.C. NO. 181-01-218q ACN TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED 02109855 JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICES ACCOUNT NO. 0051552950 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 11-Z8-197q Account Balance 2,081.90 Percent Taxable X 0.500 Amount Subject to Tax 1,0q0.95 Debts and Deductions - qZq.75 Taxable Amount 616.ZZ Tax Rate X .q5 Tax Due Z7.75 TAX CRED'rTS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID ¢-) 05-15-2002 CD001000 1.59 Z7.75 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PATD AFTER TH/S DATE., SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( 'rF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS RE;IUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF TH/S FORM FOR INSTRUCT/ONS. 29.12 1.59CR .00 1.$9CR PURPOSE OF NOTICE: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (72 P.S. Section 9140). PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit mi'ch your payment to the Register of Hills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, mhich ams not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices or by calling the special Z4-hour answering service for forms ordering: 1-800-36Z-2050; services for taxpayers aith special hearing and or speaking needs: 1-800-447-$0Z0 (TT only). Any party in interest not satisfied with the appraisement, alloeance, or disallowance of deductions or assessment of tax (including discount ar interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZB-lOZ1, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered an this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. Z80601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page S of tho booklet "Instructions far Inheritance Tax Return far a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid eithin three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day free the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. A11 taxes ehich became delinquent on ar after January 1, 1982 eiZl bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Oeparteent of Revenue. The applicable interest rates for 1982 through 200Z are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 ZOZ .000548 1992 9Z .000247 1983 162 .000438 1993-1994 72 .O0019Z 1984 llZ .000301 1995-1998 9Z .000247 1985 13Z .000556 1999 7Z .00019Z 1986 ZOZ .000Z74 2000 8Z .OOOZ19 1987 9Z .000Z47 ZOOl 9Z .000Z47 1988-1991 1XZ .000301 ZOOZ 6Z .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELIN(;IUENT X DATL¥ INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculatmd.