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Home My WebLink About05-22-13 BURFAU oF �r,amo�,� TAXES Pennsyivania lnheritance Tax � pennsylvania PO BOX 280601 DEPARTMENTOFREVENLIE NARRISBURG PA 1]128-tld01 Information Notice And Taxpayer Responsa "Y„""�""""',�' FILE NO.2i 13-d365 ACN 13120915 DATE q4-22-2013 Type of Accpunt Estate af MARY E ROBERTS �Savings Ghecking Date of Death 03-q7-2013 X Trust BETTY L LEHMAN CountyCUMBERLAND Certificate 70 PLEASANT VIEW DR MECHANICSSUR6 PA 1?q50-3108 f7 � � t�i � rn Qj � � � G"T "c7 � d {:7 rn � C7 "C G? «%yy �7 � f� s i'y y.r, w �Ti � �`t F".Y � [.n �J ;�:� C:�:' . � .. . _'.;7 L-„ [. _Tj � :_,` . l^� C7 ' . � "f '3'( �::: tC-� ...;7 . Ji.� 1_.... `• �'.__ ;�_ i":T n s T BANK provided ihe department with the information below indicating that�the deattz,qf th�, �, above-named decedent you were a 'oint owner or beneficia of the account identified. � '�`i Account Na.i6464200943�33 Remlt Payment arul Fam�s to: Date Established 05-p1-1979 REGI$TER OF WILLS Account Balence $1,353.92 1 COURTHOUSE SaUARE Percent Taxable X 140 CARLISLE PA 17013 Amount Subject to Tax $1,353.92 Tax Rate X 0.150 NOTE': If tax payments are made within three months of the Potenfiai Tax Due $2Q3.49 decedenYs date fff death,deduct a 5 percent disoourrt on the t� With 5%Discount(Tax x 0.95} $(�¢NQTE'} due. Any inheritance iax due will become deiinquent nine months after the date of death. PART c�te�} 1 : p�ease check the appropriate boxes below. 7 A Q No tax is due. 1 am ifie spouse of the deceased ar 1 am the parent of a decedertt wha was 2i years oId or yaunger at date of dea#h. Proceed to 5tep 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. g �The information is The above information is correct, no deductions are being taken,and payment wi8 be sent correot. with my response. Proceed to Step 2 on reverse. Do not check any oiher boxes. � �The t�rate is incorrect. �4,5°lo I am a Iineal beneficiary{parent,chiid,grandchi3d,etc.)of the deceased. (Select correct tax rate at right, and complete Part � 1 p/o I am a sibling of the deceased. 3 on reverse.) �� 15°lo AI(ather relatianships{(ncluding none}. d �Changes or deductions The information above is incorrect and/or debts and deductians were paid. Iisfed. Comptete PaR 2 and pert 3 as appropriats on fhe back of thrs fprm. E �Asset will be reported an The above-identified asset has been or will be reported and tax paid with[he PA Inheritance Tax inheritance tax form Return fiied ay fhe estate representative. REV-1560. Prpceed to Step 2 on reverse. Dp nat cheak any other boxes. Please sign and date the back af the form when finistted. PART Debts and Deductions 2 Allowable debts and deductions must meet both of the following criteria: A. The decedeni 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 W�cable(Line 3), please obtafn a written correctlon from the flnancfat 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[he 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 indicating a different tau rate, please state your relationship to the decedent:��1 1. Date Established t 2. Account Balance 2 $ 3. Percen[Taxable 3 X 4. Amount Subject to Tax 4 $ 5. Debts and Deductions 5 - 6. Amount Taxable 6 $ 7. Tau Rate 7 X 8. Tax Due 8 $ 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 �� Taxp er Signature Telephone Number Date y�6�3 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 BUREAU OF INqIVIOUAL T.xES Penns Ivania lnheritance Tax � DennsVlvania PO BOX 280601 Y • + xARRISBURG PA 1]128-0601 (fifOfll'lal1011 NOtICe � DEPARTMENTOFREVENUE And Taxpayer Response °E°��°°E*m�srec <oeav FILE NO.2113-0365 ACN 73120914 DATE 04-22-2013 Type of Account Estate of MARY E ROBERTS �Savings Checking Date of Death 03-07-2013 X Trust BETTY L LEHMAN CountyCUMBERLAND Certificate 70 PLEASANT VIEW DR MECHANICSBl1RG PA 17050-3106 n 3'. � 4 � P'�l rn `° � m -ur' � s c, -�c c,a �a � Z � � �� M1 4'J -u N J+:� �.. � �.. `'� C� -` ;-� O s:` _.. 4:? E..r `- � 'i.i '..'i . <..� {_ ' ...,..i • �i1 h__, + F... `.. :.�. � �' /^ „'_" ��l v ' J Q n � r aaNK provided the department with the information below indicating that at the deaNa of t�e�7 above-named decedent you were a joint owner or beneficiary of the account identified. AccountNo.935751 Remit Payment and Forms to: Date Established 05-01-1979 REGISTER OF WILLS Account Balance $4,375.63 1 COURTHOUSE SOUARE Percent Taxable X 100 CARLISLE PA 17013 Amount Subject to Tax $4,375.63 Tax Rate X 0.150 Potential Tau Due $656.34 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 mon[hs after the date of death. PART St@p 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 SYep 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tar Due. g �The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Sfep 2 on reverse. Do not check any other boxes. � 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 � �po�e ��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. Complete Part 2 and part 3 as appropriate on the back ol this lorm. 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 SYep 2 on�everse. 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), plesse obtain a wHtten correction from the flnancial instkutbn and attach it to this}orm. t. 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 tauable 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 ta�c. 7. Enter the appropriate tax rate from Step 1 based on your relationship to the decedent. If indicating a different tax rate, pleas st� ate your relationship to the decedent: ��e! . 1. Date Established 1 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 8. Tax Due 8 $ 9. With 5% Discount(Tax x .95) 9 X Step 2: sign and date below. Return TWO completed and signed copies to the Regisier 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 Wiils,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. WOfk Home � �o�-c�— Taxpayer ignature Telephone Number Date � � aQ� 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 I,AW OPYICES (JF Gt�TES, HALBRUNER, HATCH �Sz GrUISEa P.G. i013 MUMMA ROAD•SUITE 100• LEMOVNE, PENNSYLVANIA 17043 (7t7}731-9600�FAX:(717}73t-B82� IOWEIi fl.GATES,tA..M. CORRESPONDENCE AODRESS'. BRANCN OPFiGE: LL M.in Tazation Lempyna OHice 3 WE.ST MONUMENT SQUFRE,3UITE 304 MAflK E.HALBflUNEfl WEB SITE: LEWISTOWN,PA 1]044 CPAIO A.HATCH,CEI.A p17)?d8-6909 Certtlietl as an Eltler Law Atlomey by www.GatesLawFirm.com fia Natbnai Eitlxr�aw FowWa6on STACEY L NACE CIiFTON fl.GUISE PsaiegaU4tfiw ManAyer AI50 Admifletl to preCtice be�ore ing TflAd L SEPKOVIC U.S.Patent 8 Trademark Office Paralegal THACI L.MILFERDING Paralegal May 21, 2013 Cumberland County Register of Wills �, = One Courthouse Square � o `" � m� Roam 102 CO � � �`' o Caztisle PA 17013 � � r"- � `�' u Z rr; .r� .:; "�'h- U,� .:: � ::j �� RE: Estate of Mary �. Roberts � r, r -� �+ _:;y File No. 2013-OQ365 '�' `=' '" -' � , ._. ._.. -�� .,. .,� ,� � , - -:`; :'Y ;T� Dear RegisYer of Wills: .`.�`a' � �� rs, c� v � Enclased far filing are two signed originals ofthe follawing docnments: Pennsylvania lnheritanceTaac Informatian Notice and TaxpayerRespanse for ACN 13120914 Pennsylvania lnheritance Ta�c Information Notice and Taxpayer Response for ACN I 3120914 I am also enclasing one photocapy af eaoh document. Please time-stamp the photocapies and return thern to me in tha enve3ope provided. Thank you. Sincarely> f��'4%�,�� Mark E. Halbruner Enclpsures