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Home My WebLink About06-29-13 COMMONWEALTH OF PENNSVLVP.NIA flEV-1182 EX111-96) DEPARTMENT OF REVENUE BUREAU OF INOIVIDUAL TAXES DEPT.280801 HARRISBURG,PA 1]128-0801 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 017825 WALKER ROBERT M 117 JUNIPER DRIVE CAMP HILL, PA 17011-8327 ACN ASSESSMENT AMOUNT CONTROL NUMBER __'"'_' rom '__'__'__' 13114260 � 5266.67 ESTATE INFORMATION: SSN: 13114261 � 5266.67 FIIE NUMBER: 2113-0325 � DECEDENT NAME: WALKER NEFF JR � DATEOFPAYMENT: 07/02/2013 I POSTMARK DATE: 06/29/201 3 � COUNTY: CUMBERLAND � DATE OF DEATH: 02/06/2013 � � TOTAL AMOUNT PAID: S533.34 REMARKS: ROBERT M WALKER CHECK# 695 INITIALS: D61 SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS _ _ _ _ _ _ _ _ � � r.. � — I,� . RECOh� -- OF � REGISTE�, ui- ;.,_S % � .� ��!��_ 1 �r�i i ss �' � � � _ _'RK OF .� � ORPNa:'�S' COURT o ( CUMBER AP2�? ^��► � �J h•:• p ....� • � i�.� p.x� � {AI {.�l �.f? ''� � t�`� � �n ix) O � � w � � � F _ � � — � Gi _ � � — y 'i1 r F" _ :f� ; � � � ; '� + . � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE INNERITRNCE TAX DIVISION APPRASSEMENT, ALLOWANCE OR DISALLOWIINCE PO !OX 280601 OF DEDUCTIONS. AND ASSESSMENT OF TAX ON REY-1548 IX �FP (12-12) NARRISBUR6 PA 1�128-0601 JOINTLY HELD OR TRUST ASSETS DATE OS-05-2013 ESTATE OF WALKER JR NEFF DATE OF DEATH 02-06-2013 FILE NUMBER 21 13-0325 COUNTY CUMBERLAND SSN/DC ROBERT M WALKER ACN 13114260 117 JUNIPER DR APPEAL BY DATE:10-04-2013 CAMP HILL PA 170 11-8327 (SeereversesideunderObjections) A�ount Re�ittstl MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SpUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS � "-----"""------"""-----"-"-----"""'-----'-"""'----------"-'--------"'-"" REV-1548 EX AFP (12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 08-05-2013 ESTATE OF:WALKER JR NEFF DATE OF DEATH:02-06-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0325 S.S/D.C. NO. : 196-14-2221 AGN: 13114260 TAX RETURN WAS: (X) ACCEPTED AS FILED O CHAN6ED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTIDN: CITIZENS BANK OF PENNSVLVANIA ACCOUNT NO. : 6100734307 TYPE OF ACCOIINT: C )SAVINGS ( JO CHECKING OTRUST OTIME CERTIFICATE DATE ESTABLISHED 03-02-1981 Account Balance 35.555.03 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Anount Sub�ect to Tax 5,925.96 UPPER PORT�[.4N OF THIS NOTICE Debts and Deductions .00 W�}H YOUR �lSX P.#PV�NT TO THE Taxable Amount 5.925.96 RE��TER OE�.WII�,tS�..�1T THE Tax Rate � .045 A�IV"�@ �DR��S. �7Mh.KE CHECK Tax Due 266.67 OIcAi7uNE1' ORDER :'�A,�BLE T0: ^�,tf� „5�,� R @P WI-CiL'6", AGENT." TAX CREDITS: � ' � � '=� `�-�' . PAYMENT RECEIPT DISCOUNT (+) � �� _j "1 DATE NUMBER INTEREST/PEN PAID C-) AMOUNK�� -' - G� :? 06-29-2013 CD017825 .00 _ 2b�,67 ��. ��°�� i .. ?y (-] <�-.- �� c� ' � TOTAL TAX PAYMENT 266.67 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 . IF PAIO AFTER TXIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � _\N" IF TOTA� DUE IS REFLECTED AS A ^CREDIT^ (CR), VOU MAY HE DUE A REFUND. AJ SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIOHS. PURPOSE OF NOTIGE: To fulfill the raouira�ents of Saction 2140 of the Inhsriianca and Estate Tax �e4, �ct 23 ot 2000. C72 P.S. Saction 9140). PAYMENT: Detach tha iop portion af ihis notiee antl sub�it wit� vour pay�ant to the Rapistar of Wills orinted on the reverse sitle. Make check or �omy ortlar pMaDle to� Rapisiar of Willz. Ae��t. Feilure to oav kha tax, int�rast and panaliy tlue �ay rasult in 4he filinB of e lien in 4he sonrooriate co�nty or tha issuance of an Oro�en's Court eitakion. REFUND (CR)� A refunE ef a t�z enWit, whic� was not nuu�sbE on tlu tu nturn� �y 4a raau�4te0 M eo�Olatinp an "�n033c�tion for R�fund oP P�nnsylr�nia lnMrSi�nce antl Eat�t� Tax^ (RfV•1315). �polic�tions sr� eveilabl� fro� tM OpaM�mt'e YNb�sib at Wr.MWnu�.sU e: =4 aro R�yisbr of�Willa ar R�s�nu� DSatriei OtfSc� or tre� the Dm�rt�fnt's 24-hour ann��ln0�M� �� - 0; s�rvie�s fer ta[Vav+rs with so�cial h�ar5np and/or spa�kinp n�ads� 1-800-447•3020 RT only). OBJECTIUNS� Anv oariy in intarest not sakisfi�E rith tM .appraisqnt. allovan<�-or tlisallarance of tl�ductions or ass�sswnt of ku Cinelutlinp olscount or intoresU as shqrn on kh3� netic� �aY oEl�et wit�in {0 dqs of th� tleL of ne�ipt of this notie� bY� A) Protast 4o tha PA Moa�tpnt of Rwanus�, �oarA.ef �Owels Ey� tiliny a orot�si onlina at u�w�Apa��f �� t. ! ua en o��bNO�� tM 66-Aqr pp`al o�HOA �xoirvs. Tn o��F�'N�'•�. �� .ic��oret�sS to.ba valid, vW �wt ive�ir� a eenfination nwbar and Orouss�E Aeta fro� tM 6o�rd of Aop�ala W�b s3b. Vou � �lse s�ntl a rritt�n probst te P� Mpartunt of Rw�nw, b�M ef AoD��ls, P0� bA[ 2�1021, N��ria0uy�. PA 171?ti.•l�k.�R�t12fa�s ��y not !� f�x�tl; or !) Elict to M1sv� t�� uli�� tl�t�n3n�d at the audfY ef}Ae�o�rsenal nor�zmiativa aeeeunt; or Ap7IN- C) �ppul to M� OroMna' Court. ISTRATIVE CORRELTIONSv Factual errors tliseorared on this essass�ent shoultl ba atlErassotl in rritinp to: PA Devart�ant of Revenua. Buraau of InOiritlual Texos, �TTNi Posf �ssass�ant Raviaw Unit, PO !ox 2l0601. Narrisburp, PA 17128-0601 or ceII (717) 787-6505. �See PaYa 4 of "Instrvetiens for InhmiLnes Ta Return for e R�sident DaceAent^ CREY•150U for an �xolan�tion of �tl�iMctrativaly torractaEU y�ron. OISCOUNT� If �ro taz tlu� 1s p�itl wit�in three calander �onths aftar tha tl�e�A�nt•s Eaath, a five o�reant tliseount of tha tarz oaitl 15 BIZOYBd. PEWILTY: T�a 15 Oercant tv[ rnastv non-participation nenaltv iz cwputetl an !ha total of the tax and interest assessatl and rwt oaitl bafore Jsn. 18, 1996, tha first tlav atier tha antl ef the tax a�nasty parioA. This non-oarticioation nanalty is appaalaEla in tha sa�a �enner antl in the tha aN� ti�� o�r5etl es vou woultl aooaal the ku� and interest that �as e..��-.:s.::.e es inEieabtl en this natiee. INTEREST: Int�rest is c�arpatl b�pinninp rith first tlav of delinou�ney or nin� �onths antl om day fro� the dete of tleat� to tha deta ef vw�ant. Texes which bacr� tlalinpuant befora Jen. 1, 1982. bear inbnsf at tM .rote of six o�rcant per annw ca3culatad et a deilv �nte of 0.0�0164. All taxas which Gaca�� tl�linvwnt on or aftar Jan. 1, 19l2 will 6�ar iniar�st at a rete vM1ic� v�ri�s fro� voar to v�ar with tha rob announeatl by tM PA D�wrt�mt of Rrvmua. Rates for 19l2 tArouph 2096 can be fountl in tha P�nnsylvsnia Resitlant Instruction looklet (REV-1501), t�� P�nnsvlvania Non-R�sident Instruetion Booklet CBEV-1736) or on iha Oaparbant of Revenua Web sita ww.rsv�nua.state.pa.us. Tha apDlicabla intarasf retas for 200] t�rouph 2013 are: Interesk Daily Inta�cst Dai1L Intarest Deily Y�ar Rat• Faetor Y�er Rate Fector Y�ar Rate Factor 200] BX .000219 200! 7X .000192 2009 5X .OB0337 2010 4X .000130 2011-2013 3X .00U082 Intarost is caleulatad as follavaa INTEREST = MLANCE OF TAX UMPAIU X NUMlER OF MYS UElIN7UENT X 011ILY INTEREST F�GTOR Aro notice iszuetl afker tha tax becwas tlelinouan4 will reflact an intarast caleulalion to 15 dNs beyontl tha tlete of the assess�ant. If osY�ent is �atle afier k�a in4arest co�DUtation tlste shwn on tha notice, etlditional inieres� �ust Ee calculafed. BUREAU OF INDIVIOUAL TAXES Penns Ivania lnheritance Tax '�i� Denns lvania PO BO% 280601 Y r Y HARRISBURG PA 17128-0601 Information Notice L'� DEPAR7MENTOFREVENUE And Taxpayer Response "�."""°°""` `°°'�, FILE NO.2170 � � ACN 13114261 DATE 03-20-2013 �l�. , , �_ . . , �)i RE� ': . ; :ii ,!._;, Type of Account Estate of NEFF WALKER Savings LO13 �U�. 1 , , �;,) SSN ChecRing Date of Death 02-06-2013 Trust CALVIN R WALIWR�R�` . . CountyCUMBERLAND Certificate 614 GOVERNORS"�CT CHAMBERS88��N�'Zt9a-I4�.17 CUMRERLAND CO., A� CITIZENS BANK oF PENNSYLVANIA 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. AccountNo.6100734307 Remit Payment and Forms to: Date Established 03-02-1981 REGISTER OF WILLS Account Balance $35,555.03 1 COURTHOUSE SaUARE Percent Taxable X 16.667 CARIISLE PA 17013 Amount Subject to Tax $5,925.96 Tax Rate X 0.150 Potential Tax Due g ggg,gg NOTE': If tax payments are made within three months of the decedenYs date of death,deduct a 5 percen[discount on the tax With 5°/,Discount(Tax x 0.95) $(see NOTE') due. Any inheritance tax due wi�l become delinquent nine months after the date of death. PART St@p 1 : Please check the appropriate boxes below. 1 A �No tax is due. 1 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 chedc any other boxes antl disregartl 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 Step 2 on reverse. Do not check any other boxes. C �The tax rate is incorrect. �X� 4.5% I am a lineal beneficiary(parent,child, grandchild, etc.)of the deceased. (Select correct tax rate at 'y-� right, and complete Part � �pqo 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. 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 tau 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 Allowabie 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 ihe death of the decedent and can furnish proof of payment if requested by the department. (If additional space is required,you may attach 81/2"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 mNcing a correction to the eNabliphrne�t d�a(Une 1)accouM balance(Llne 2),or percent taicable(Lirre 3), pleaae obtaM a wdlten correction fromlhs flnam�te►NutNution and attach it to this torm. 1. Enter the date the account was established or titled as it existed at the date of death. 2. Enter the total balance o4 the account including any interes[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 trusCfor"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�0,4 owners =25%,etc.) b. Next, divide the decedenYs percentage ownad by the number of surviving owners or beneficiaries. 4. The amount subject to tax is determined by muldplying the account balance by the peroent taxable. 5. E�ter the total of any debts and deductions claimed from Part 2. 6. The amount texable is determined by subtracUng the debts and deductions from the amount subject to tax. 7. Enter the appropriate tax rate from Step t taased on your relationship ro the decedent. If indicating a differerrt tax rate,please s�te your relationship to the decedent: 1. Date Established 1 2. Account Balance 2 $ 3. Percent Ta�cable 3 X 4. Amount Subject to Tax 4 $ 5. Debts and Deductions 5 - 6. Amount Texeble 6 $ 7. Tax Rate 7 X �. � 8. Tau Due 8 $ �{v�a(0-7 9. With 5%Discount(Tax x .95) 9 X Step 2: Sign and da[e below. Retum TVIfO completed and signed copies to the Register of Wills Gsted on the front of this form, along with a chedCfor any payment you are making. Checks must be made payable to"Register of WNIs,Agent' Do not send payment directiy 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 1 I'l- '�� -(v�15"`1 ��l� � a�--_ Home 7/� -SS a•�bS�7 �s (ag 1 /3 Taxpayer Signature Telephone Number Date IF YOU NEED FURTHER ASSiSTANCE, CONTACT GUMBERLAND COUNTY REGISTER OF WtLLS, PA DEPARTMENT OF REVENUE DISTRICT �FFICE, QR THE INHERITANCE TAX DIVISION AT 717-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020