HomeMy WebLinkAbout07-18-13 (2) BUREAU OF INDIVIOWL TAXES Penns Ivania lnheritance Tax ]� nenns�/lvania
P� BO% 280601 y r r J
HARRISBURG PA 1'l128-06�1 Information Notice �� OEPARTMENTOFREVENUE
.. arv.�s�r a m.era ne.�z�
And Taxpayer Response FILE NO.21
�� CORDED � ' - � . ACN13129855 al'13- ���p
- DATE 06-19-2013
` vei:/i 'f
ll��� v(f(. �� �' ; , � Type of Account
' Estate of LOUISE H OYLER Savings
CLER � ssN Checking
*■ DANNY R OYLER
����«+�S�( CountyCUMBERLAND13 X Certficate
26 ROSEMONT AVE C(/MgtFLA�D . t
CLEONA PA 17042-2555 �
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. 16131 Remit Payment and Forms to:
Date Established 07-06-2012 REGISTER OF WILLS
Account Balance $p,p2p,g7 1 COURTHOUSE SQUARE
Percent Taxable X 33.333 CARLISLE PA 77013
Amount Subject to Tax $674.32
Tax Rate X 0.045
Potential Tax Due $30.34 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') 2 8•��— due. Any inheritance tax due will become delinquent nine months
after the date of death.
PART S12 1 : Please check the a
� p ppropriate boxes below.
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 y�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.
� �The tax rate is incorrect. � 4.5% I am a lineal beneticiary(paren[,child,grandchild, etc.)of the deceased.
(Select correct tax rate at
right, and complete Part � �pq, I am a sibling of the deceased.
3 on reverse.)
� 15% All other relationships(including none).
p �Changes or deductions The informalion above is incorrect and/or debts and deductions were paid.
listed. Complete Part 2 and paR 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 torm Retum 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 fumish proof oi 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 making a correction to the establishment date(Line 1)account batance(Line 2),or percent taxable(Line 3),
please obtain a written correction from the financia!institution and attach it to this form. .
1. Enter the date the account was established or tiNed 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 trusl for"another or others were 100%owned by the decedent.
ii. For joinl accounts established more than one year prior to the date of death,the percentage ta�cable is 100%divided
by Ihe total number of owners including the decedent. (For example:2 owners=50%, 3 owners=33.33%,4 owners
=25%,etc.)
b. NeM,divide the decedenYs percentage owned by the number of surviving owners or beneficiaries.
4. The amount subject to tax is determined by multiplying[he account balance by the percent taxable.
5. Enter the total oi 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 tau.
7. Enter the appropriate tax rate from Step 1 based on your relationship to the decedent.
If indicating a different tax rate, please state Official Use Only �naF �
your reiacio�sn�p to cne deceder,c: PA Department of Revenue
1. Date Established 1
2. Account Balance 2 $ PA�
3. Percent Taxable 3 x �
2
4. Amount Subjecl to Tax 4 $ 3
5. Debts and Deductions 5 - 4
6. Amount Tauable 6 $ 5 ,
7. Tau Rate 7 X .6 :
6. Tax Due 8 $ �� �
8
9. With 5%Discount(Tax x .95) 9 X � �
Step 2: Sign and date below. Return TWO compieted and signed copies to Ihe Register of Wills listed on the front of this torm,
along with a check for any payment you are making: Checks must be made payable to"Register of Wills,AgenL" Do not send
payment directly to the Department of Revenue.
Under penalty oi pery'ury, I declare that the facts 1 have reported above are true,correct and complete to lhe best of my knowledge and
belief.
WOrk
[ ,,,,,V,,, ,� �/ Home 7� 7- eZ �2 - 3��y 7-/7 •/3
Taxpayer ' nature Telephone Number Date
IF YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA 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
BU2EAU OF INDIVIOWL TAXES Penns Ivania lnheritance Tax ��J pennsylvania
PO BD% 28060] y Y���� DEPARTMENTOFREVENUE
HARRISBURG PA 17128-0 6 01 Information Notice a .c.-�sa Ex n«E.E< <.a��:,
And Taxpayer Response
, f-,,.- �F FILEN0.21
RECO' ' � "- ACN 13129787
, J f .. �i•LS DATE 06-19-2013
ZUi3 J�" _� p�'� 1? 59
Type of Account
Estate of LOUISE H OYLER Savings
�`-�SN Checking
DANNY R OYLER ��j� 1{�OUntyCil BQFIGAND'3 TruSt
26 ROSEMONT AVE ��h{�E�µ�+� '° X Certificate
CLEONA PA 17042-2555
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. 16131
Date Established 0413-2070 REGISTER OF WILLS
Account Balance $532.95 1 COURTHOUSE S�UARE
Percent Taxable X 8.333 CARLISLE PA 17013
Amount Subject to Tax $44,41
Tax Rate X 0.045
Potential Tax Due $2,pp NOTE': If tax payments are made within Ihree months of the
decedent's date of death,deduct a 5 percent discount on the tax
Wi[h 5%Discount(Tax x 0.95) $(see NOTE') /. Q(7 due. Any inheritance[ax due will become delinquent nine months
after the date of death.
PART St2P 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 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 bozes.
� �The tax rate is incorrect. � 4.5°/a I am a lineal beneficiary(parent,child, grandchild,etc.)of[he deceased.
(Select correct tax rate at
right, and complete Part � �p=�, I am a sibling of the deceased.
3 on reverse.)
� 75% 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/o�m.
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 Relurn 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
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 Ihe 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°/a divided
by the lotal number of owners including the decedent. (For example:2 owners= 50%,3 owners=33.33%, 4 owners
=25%,etc.)
b. NeM,divide the decedenfs 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 Official Use Only 0 qqF
� your relationsnip to the decedent: PA Department of Revenue
1. Date Established 1
2. Account Balance 2 $ PAD
3. Percent Taxable 3 X �
4. Amount Subject to Tax 4 $ 2
3
5. Debts and Deductions 5 - 4
6. Amount Taxable 6 $ 5
7. Tax Rate 7 X 6
8. Tax Due S $ �
�8 I
9. With 5%Discount(Tax x .95) 9 X I _ _ _ _ �
SteP 2: Sign and date below. Return TWO completed and signed copies to the Register of Wills listed on the front o(this form,
along with a check for any payment you are making. Checks must be made payable to"Register ot 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
�G�m�� Q �c1.1�-. Home �� 7�� �y -3� �y 7 - / 7 '/3
Taxpay Signatur Telephone Number Date
IF YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA 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
- . �
eurteau oF iNnrvtow� TAXES Penns Ivania lnheritance Tax ��]� enns lvania
PO BOX 280601 y P y
HARRISBURG PA 17128-06 01 Information Notice �� OEPARTMENTOFREVENUE
RFVqSq E�GxE%EC (�E-1]I
And Taxpayer Response
FILE NO.21
ACN 13129778
DATE 06-19-2013
Type of Account
Estate of LOUISE H OYLER Savings
SSN Checking
Date of Death OS-17-2013 Trust
DANNY R OYLER CountyCUMBERLAND Certificate
26 ROSEMONT AVE
CLEONA PA 17042-2555
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. 16131 Remit Payment and Forms to:
Date Estabiished 12•31-1979 REGISTER OF WILLS
Account Balance $698.03 1 COURTHOUSE SoUARE
Percent Taxable X 8.333 CARLISLE PA 17013
Amount Subject to Tax $5g.�7
Tax Rate X 0.045
_ Potential Tax Due $p.62 NOTE': If tax payments are made within three months of the
decedenYs date of death,deduct a 5 percent discount on the tau
With 5%Discount(Tax x 0.95) $(see NOTE') 02.y� due. Any inheritance tax due will become delinquent nine months
after the date of death.
PART Ste 1 : Piease check the a
� p ppropriate boxes below.
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.
P�oceed to Step 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 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.)oi the deceased.
(Select correct tax rate at
right, and complete Part � �2�/, I am a sibling oi 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.
lis[ed. Complete Part 2 and part 3 as appropriate on the back ol this/orm.
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. �j�
v
PART Debts and Deductions
2
Allowable debts and deductions must meet both of the following criteria:
A. The decedent was legally responsible for paymenl,and the estate is insufticient to pay the deductible items.
B. You paid the debts after the death oi 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 making a conection 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.
t. Enter the date the account was es[ablished 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 lhe date of death, the percentage taxable is 100°/a divided
by the total number of owners including the decedent. (For example:2 owners=50%, 3 owners=33.33%, 4 owners
=25%, etc.)
b. NeM,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 difierent tax rate,please state i OffiCi81 USB Only ❑AAF
your relationship to the decedent: I PA Department of Revenue
1. Date Established 1
2. Account Balance 2 $ �PAD `I
3. Percent Taxable 3 x 1
2
4. Amount Subject ro Tax 4 $ 3
5. Debts and Deductions 5 - 4
6. Amount Taxable 6 $ 5
7. Tax Rate 7 X ;6 �
8. Tax Due 8 $ �$ '
9. With 5%Discount(Tax x .95) 9 X �
St@P 2: Sign and date below. Relurn TWO completed and signed copies lo 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 ot Wills,AgenL" Do not send
payment directly to the Department of Revenue.
Under penalry 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 7�7•.z �2- �'87y - 7 �/3
Taxpaye ignature Telephone Number Date
IF YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA 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 INOIVIOWI TA%ES Pennsylvania lnheritance Tax [��f Pennsylvania
PO BO% 280601
XARRISBURG PA I7128-0601 Information Notice ��� DEPARTMENTOFflEVENUE
And Taxpayer Response "".'s"`_°°"""•°.",
FILE NO.21
ACN 13129775
RECUR" � ,�� DATE06-19-2013
REGI:.'�. 'vr .:i�LS
!�13 ����. _j ��('� � � Co Type of Account
Esfatc ot L-0�JnaE H OYLER Savings
SSN Checking
� Date�of Death OS-17-2013 Trust
DANNY R OYLER ORPN ;;�CO���'��.�'^BERLAND C2rtifiCet2
CLEONAEPAN17042-2555 CUMBE;�L,'�ND CO., PA
. .. _ �
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. 16131 Remit Payment and Forms to:
Date Established 06-OS-1974 REGISTER OF WILLS
Account Balance $g,g�g,g� 1 COURTHOUSE SQUARE
Percent Taxable X 8.333 CARLISLE PA 17013
Amount Subject to Tax $74320
Tax Rate X 0.045
Potential Tax Due g 33,qq NOTE': If tax payments are made within three months of the
With 5%Discount Tax x 0.95 decedent's date of death,deduct a 5 percent discount on the tax
( ) $(see NOTE`) �( 7 7 due. Any inheritance tax due will 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. 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 disregaro'the amount
shown 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.
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.)ot the deceased.
(Select correct tax rate at
right,and complete Part � �p�, 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 o/this/orm.
E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with Ihe PA Inheritance Tax
inheritance tax torm Return filed by the estate representative.
REV-7 500. Proceed to Step 2 on reverse. Do not check any other bozes.
Please sign and date the back of the form when finished. .1��_
�.��1 �
PART Debts and Deductions
2
Allowable debts and deductions must meet both of the following criteria:
A. The decedent was legally responsible tor payment,and the estate is insufficient to pay the deductible items.
B. You paid the debts after the death ot 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 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.
t. Enter lhe 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"anolher or others were 100°/a owned by the decedent.
ii. For joint accounts estabiished more than one year prior to the dale 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 decedent's percentage owned by the number of surviving owners or beneficiaries.
4. The amount subjecl to tax is determined by multiplying the account balance by the percent tauable.
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 appropriale tax rate from Step 1 based on your relationship to the decedent.
If indicating a different tax rate, please state Official Use Only 0 nnF
your relationship to the decedent: PA DBp2rtment Of R2v2nue �
1. Date Established 1
2. Account Balance 2 $ �PA� �
3. PercentTaxable 3 X il
2
4. Amount Subject to Tax 4 $ 3
5. Debts and Deductions 5 - 4
6. Amount Taxable 6 $ 5
7. Tax Rate 7 X 6
8. Tax Due 8 $ '7
$ _ �
9. With 5% Discount(Tax x .95) 9 X �_—_
St@p 2: Sign and date below. Return TWO completed and signed copies to the Register of Wills listed on [he 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 penalry of perjury, I dectare that the facts I have reported above are true,correct and complete to the best of my knowledge and
belief.
Work
,�. Home 7�7-�7."�- 387y 7' 7'/3
Taxpaye ignatur Telephone Number Date
IF YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA 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
.
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