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Home My WebLink About05-13-13 ��:,;� B�R�� oF INDIYIDUAL TAXES Pennsylvania lnheritance Tax � � PennS�/�V8111a PO BOX 280601 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice � REV-1543 E%DocE%EC (0 -12) .� And Taxpayer Response / FILE NO.'2?76��Z� �'-�� ACN 13117633 DATE 04-02-2013 Type of Account Estate of CONNIE M MCCORD _ Savings SSN 199-34-8653 n �,_; %�' i� Checking Date of Death 03-20-2013 � a _, '��,; r" Trust ANNETTE L MCCORD County CUMBERLAND � ;� =; ,y-;� n, Certificate 5 GREENMEADOWS DR � ��' -� CARLISLE PA 17013-1213 m -� � ' .�� 7 �> 4'�" i---` r° ;,.. C_.: . . � f�'? �,� s�, . �'` -�i t-'� ;-` . - -' � � - ; _.. , : -=a ^ ,_. _.._� -;: .,.._ ,.,-a ,_, .. . ,.._, i.ti . , V ' � e;..:�° L ' r i!'3 �' ....._r' � 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. Remit Payment and Forms to: Account No.364515 Date Established 08-12-2009 REGISTER OF WILLS Account Balance $2,505.64 7 COURTHOUSE SGIUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $ 1,252.82 Tax Rate X 0.045 Potential Tax Due $56.38 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 �No tax is due. I am the spouse of the deceased or 1 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. a �The information is l�he above information is correct, no deductic�ns 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 P�srt � 12qo I am a sibling of the deceased. 3 on reverse.) ' � 15% All other relationships (including none). p �hanges or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on fhe 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 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 ^ i �)� <� ,, r.. f �� _� � . � Total (Enter on Line 5 of Tax Calculation) $ PART Tax Calculation 3 If ou are makin a correction to the establishment date Line 1 account balance Line 2 or ercent taxable Line 3 Y 9 ( ) ( )� P ( ), please ob#ain a written correction from the financial institution and attach i#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. �� \� �\��`' s'. ��\�\. \ \� � ��\�`:��\�� If indicating a different tax rate, please state � � �� ,��,�� o��\. �� our relationshi to the decedent: ��` '`� �" y�`�� "``��`�\` Y P �� \� �� < 1. Date Established 1 ��\`�\� �� ti��"�;`��\� ,��, �� \ � \� ��\ \ �\�\\\��\�� .\��\�\�\\\\� Z. ACCOUfIt B3I3f1CB '� $ ° A� � � � �AV�A ��, �� a ��A , �� 5��V��A��V�� V��\�� X �V �� a � �� A�VA\�a�� ; 3. Percent Taxable 3 �� \ �\� � ��\"�\\�`�\\��\�\�� \\� ` \c�� ; ��\\'��`\��\\�� \�\�\�\� �A � � � � � AA�AAAA�V � � 4. AfT1�U(lt.SUbfeCt t0 TaX 4 $ �� A �� A��VA �� A� OA ��0� � ��\��\��\��\\��\�\\o�\�\\\�\��\�a��\� �\ �J. �8bt$311C� �2C�UCtlOf1$ �J �\�� A \\A�V�� \VA\�`V� �� AA0��\V��AAA�VAA�� . � ��A V�� .�VVVA��AA � � . \\\� �� \\\\ \ 6. Amount Taxable 6 $ ��`��....��5��°��\��\��\� �;��\��a��, ��:�.�: ��, � \��`'�A��0� �� \�� 7. T3X Rclt@ 7 X ��Y�� \��, �\��\��V AVA��\��\��V��V�V��..� � V�\��A��`� ;.: - -- � �'��a�a� � �\ ��0'��5�`�. �`\e�\ � �� e � � e� �`.��A\�� 8. TaX �U e $ � �� A��A A V A V A��A �� A �� \�� \�`� � V�� V � �� \ � ��VA��A.�� A�� A��V��\\�VA� 9. With 5% Discount(Tax x .95) 9 X �� ,�ti��, ,..,�`� 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. �der�enalty of perjury, I declare t�iat the facts I have reported above are true,correct and complete to the best of my knowledge and elief. ' i � � �. � � 1, � work _.� `�� _.:- �,�� . ��.��._�, � �� — �" t.,�� Home R � - � , �� ' � -.. 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 �ND��D�A� TAXES Pennsyivania lnheritance Tax -'�� PennS�/I.Va111a Po Box 2ao6o1 DEPARTMENT OFREVENUE HARRISBURG PA 17128-0601 Information Notice And Taxpayer Response RE�-,5`3 Ex oo`FME` `oe-1 ' ��—� FILE NO.29-�@- �.� �� ' ACN 13117634 DATE 04-02-2013 Type of Account Estate of CONNIE M MCCORD Savings X Checking Date of Death 03-20-2013 Trust ANNETTE L MCCORD County CUMBERLAND Certificate 5 GREENMEADOWS DR n � - � CARLISLE PA 17013-1213 C p ``' ;�� '..�a W - �i� .n'� � rn � � -� :� ;� �-- N� _ _,. �, � i�'1 C�.S .�. ..., C�i '._ . :�.: � ,� �T�; `, ,. . ��i �� .. ...._ . y L.11 ,.'d-'�b .,.,� .....y `.".. . .. T� — �^'� � �� 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. Remit Payment and Forms to: Account No.364515 Date Established 08-12-2009 REGISTER OF WILLS Account Balance $2,843.32 7 COURTHOUSE S�UARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $1,421.66 Tax Rate X 0.045 Potential Tax Due $63.97 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 �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. g �TF�a inf�rmation is l he ab�ve ir�formation is correct,na deductions are being taken, and paym�rt vr,ll be seni 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% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including none). p dhanges 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 ofher boxes. Please sign and date the back of the form when finished. � h 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 �, L� L ��I.Q- , �., f%G — {t7, � r_ . �, -� ` - �;i�j 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 taxabie(Line 3), �I�asg ol�tain a writtQn�nrrection 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%, 81C.) 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 indicating a different tax rate, please state �,��,��\ � � ° ��;�� \�� \� �� z�� your relationship to the decedent: ��`�\��\�`�� ` � ��°� ��\\�`�;�`��\ \ \� �� ; �� A��A�� " ��\��A\�: �. �3t8 ESt3b�l$�l@C� � �� V A��A�� s� v�� v�\ �\��A\V� �� . �� ` �� i ��\�� \ �� p -��A�o��:�A�A\�� \�`�.A�� A � V`�.��V�V� �� \A 2. ACCOUIIt BdI81lC2 2 $ � ��\�� \��°�� A �� A�� \��\\��\��\�� V V� VA� �V�` .3. PBfCeflt T3X8b�@ .� X � ��` �� _ � � A��V�h�\��OV A�\ � ��A��` \� �\ �� \��A .e ��- �� A�\V�A� �.A��\\ * V\AOti�� `�� 4. Amount Sub'ect to Tax 4 $ � ) �� ti� � �o�� V`��ti �� `�� `\�"�`� �� A �A�\\ � �� 5. Debts and Deductions 5 - �� \�� A\�� , ,� . �'�\��\ ` �� \�� \\\A� \\ � � 6. AI710UI1t Tc1X8rJ�@ 6 $ V ��\ � � �VA�AA��, h��`\� `��\VA�� A� �� \�� -� � � O ��. � � �� .� ��\ 7. TaX Rate 7 X V��A\�A��A �AV�Aa�A�AZ ��\��Z�A� � � ��\��\�\A � \� � .. ��_ � �� \�\�*�\ \�\��\\�\\��\�\\O� \1 8. TaxDue 8 $ ��a, �� , �� , r � .. �� \��\��\��,�\\��\\��\\�\ ��\\\\\��\��\��s\�� \��.. 9. With 5% Discount(Tax x .95) 9 X �_�.o_.., .� ..� . , q_, _. �.., �.�..�>,., ,. , 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 e ie'�, `�, ,, � �"; Work �, � �� , -- � ��--� ,- �f , `�-�'°�, ', _ : � r , � �� Home � 1 /�' ��` 1 �( i �, ��.r� � Taxpayer Signatur� Telephone Number Date IF YOU NEED FURTHER ASStSTANCE, 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 � -_� , �:.; r,-� �. � �- t: . �. � �:` � , l_�_ �, r� :�=C;�!=�i.�' , , ";:: i,;� �' ,� ;—� r,i C �;.,t. ; , v c' _ `-t � `, "_"'°" � �,' '�:�3 l'i�Y 13 �'i'I ;; '�'� � � „ .,. -- �'1� . vL�:��ii i':' otti'��,t�`�' ," -, i. —'y .. 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