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Home My WebLink About05-14-13 (2) BUREAU oF �NO��D�A� TA.XES Penns Ivania lnheritance Tax ��-°`�N�� ennS lvania Po eox zaocoi Y � Y HARRISBUR6 PA 17128-0601 � IC1fOffllatlOC1 NOtIC@ ' DEPARTMENT OF F?EVENUE And Taxpayer Response ' REY-`5°' E'°°`ExE` '°"-'z' FILE NO.�- `.J -'1.3 ��C� ACN 13110290 DATE 03-04-2013 Type of Account Estate of MICHAEL P LONG Savings SSN Checking Date of Death 02-19-2013 Trust COLBY J LONG County CUMBERLAND Certificate 773 LANCASTER AVE ENOLA PA 17025-2639 n �; _.., �,k C d �� ` __ ''`:` a �' rn �= -`: � y ;= E--� � �._ �P' _..a.. , ,. _... a.._ `^ -. C".� .. - ;...� `�� ' —� . : . __:_; . - _..... , �- c.._.� . � rv _ . _ �_� .� �� .. �� ' MEMBERS isr 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.383307 Remit Payment and Forms to: Date Established 04-23-2010 REGISTER OF WILLS Account Balance $645.27 1 COURTHOUSE SGIUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $322.64 Tax Rate X 0.045 Potential Tax Due $ 14.52 NOTE': If tax payments are made within three months of the decedenYs 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. 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 disresrard the amount I sf�own above as Potential Tax Due. � g �The information is The above information is correct, no deductions are being taken, and payment will be sent correct. with my response. P,�oceed 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. I'I (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). p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. (;omplete 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 P,4 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. �r�� V✓ PART Debts and Deductions 2 Allowable debts and deductions must meet both of the foilowing criteria: A. The decedent was legally responsibie 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 "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 decedenYs 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 indicatin a different tax rate, lease state ,� ,;��, �� 9 p �c �� A�� ` ��V�� your relationship to the decedent: � �V\�� `�� \ AA��\�� , � AA�A�� V� � �A� \V��\A A�AA �� \��V�V��\C 1. Ddte EStabllShed 1 � �,��yy v�`��y@`\��o\��v�� , y�� `�\� ��Q��AV�\��\ ��A\��A �VV��V �A ��: �? \� AV� V A� �� L. ACCOUfIt BaI3f1C@ `Z � ` �� V �� V��"��V�V �� V ��\ VA�� A�Oy�� O �� ti�\ ��q��ti�A �y��A��G��"a��a��YY ��'�A�� _ .`�- PefC@Ilt T8X3b�8 3 X � \V�A A A\ � � � � �A\ �� -�� '; � , � � � ��\� ��A� \�� A�Q� � A��x � 4. Amount Subject to Tax 4 $ °� � ��° ��` �� " �� VA��\��\�VA�� A�� \VA\ � A �A� �� A�� J. �@bt$a1lC� �@C�UCtl011$ rJ �'� ��Ay� ��\��V�� A�� V��A� � \\��\ ��\��\��\ �� 6. 141710Uf1t T3X3b�0 6 $ ��\�A A��A� V V �� O\yA; � �� \ a�� \ �� V� �� AA �� : ��_�� . �VA\_ �� A�VV� 7. Tc1X R3t@ 7 X „��.�� A�� p��A��A\�� :�� e�� ` � ��*�� 8. TdX �U8 8 � ��y��y��V��`��o A��,�� x ��A�� , ��: �� \\��'��A�� \� � �� A��VA� ��A�\�A� 9. With 5% Discount (Tax x .95) 9 X ��..... � � ."" �� ' `�� . � w . �.:, �__��.<� . � ._ 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. .t r, Work �7� '1 - ��j(o - c�' ! S � �� Home �r�i - 1 3 2 ' `� I �� _S� / 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 �� BUREAU oF INDIVIDUAL TnXES Pennsylvania lnheritance Tax ��. � � pennsylvania PO BOX 280601 r DEPARTMENT OFI�EVENUE HARRISBURG PA 17128-0[O1 Information Notice REV-1543 EX DocEXEC (OB-12) And Taxpayer Response FILE NO.2-a-�fr-j(.��I3�� ACN 13110291 DATE 03-04-2013 Type of Account Estate of MICHAEL P LON� - � Savings SSN c o `-�-' �:£:� " Checking Date of Death 02-19-2013 �= - '-' :�-� �° Trust COLBY J LONG County CUMSERLAND �� fT � �"� ;::; Certificate �T`� -.'= c. '.: ,�Y 773 LANCASTER AVE � �� r-- �, _, ENOLA PA 17025-2639 �" � r�; - '7'" C_r, —.. _'` �. � ,. . . . S.,„� C,:S ,ti ,... � ~'I , , : •..��` ---• ...,_i �"�> , .�i — .., ' .� a;'� � �1 i ii - r_ � ~ � �� a ==� � °� MEMBERS isr 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.383307 Remit Payment and Forms to: Date Established 04-23-2010 REGISTER OF WILLS Account Balance $601.03 1 COURTHOUSE SGIUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $300.52 Tax Rate X 0.045 Potential Tax Due $13.52 NOTE*: If tax payments are made within three months of the decedenYs 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 betow. 1 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 a�y other boxes and disregard the amount sh,own above as Potential Tax Due. g �The inforrnatiori is The above information is correct, no deductions are being taken, and payment vviil 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 � 12qo I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including nonej. p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Comp/ete 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 nheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please si n and date the back of the form when finished. �"" 9 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 CaICUIatlOfl 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"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 decedenYs 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. \ . \� '.,. �e � � �� \ �: � ��\ �\\�\\�� \ If indicating a different tax rate,please state �� , ��_ �� ` ,�� y�� \�� a�� ` �� c your relationshi to the decedent: � �y��\�� " �� ,� �� \ � � � �� `" p �� \��r ��\��,,� � �� p� �� r �� ` ' �� 1. Date Established 1 ,��,��,�\\��\�\�\`� ��\ y�$k't�� \��\��\\ �� \\�\��\�\��\�� \��\� ��\�� \��\��V`��\��V�\ti��A�A��A�VA�� \ � 2. ACCOUfIt BaI311C2 2 $ � ��V��`�� VA\� �� ` �� V�`�� \y�� V��VA� � �h�� a� \�\��\�4�� \�. . � '. X V�A ��A�� ' V�� ' �� A�`�e�A ��\\� 3. Percent Taxable 3 � ��\�`„�\,��,��...�.�:��.��\�� \\��A\\ �� ` � � � � �� 4. Amount Sub'ect to Tax 4 $ ��`� � "`�� °��`� �� "�`��`� �� ,� ` � �� A0��V�AA�� \� A\OV�� A �A\ � � � �� o� � � �\�� AO ��o�A\ � � �� `�� 5. Debts and Deductions 5 - 4�� , �� v �� A A ��\��2��A��A��ti� R�� a\ - � 6. Amou nt Taxable 6 $ ��`�� A`�`��\a�`��V°`�'�`��`�� V��`�� AV��\��?`�\��o�VA�� V�A� �� 7. TaX {�8t@ 7 X '��\��A�� \��\��Ap��u��VA�A��A�A\�\�A�� o �� `�� o��'��c��A 8 $ ��\�� \`��\��\\��\��s��° ��\�� $. Tc'3X �U @ �\�� \VA��` ��V��AA�VA��\��\��V��\�A �.� X � �� g. With 5% Discount(Tax x .95) 9 ��° `� ` �� °`�� "'�'"'� � "' .,� . ..�,�� .,..�. .�... ... .,. ��....., 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 �t �-. 8 SC� - 1 (S(o � �, � Home '-1�?-- "t3 Z -S (n� �s�l.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 ON LY: 1-800-447-3020