HomeMy WebLinkAbout09-05-13 °"R�° °F Z"°=°i°w� T,�ES Penns ivania inheritance Tax �' pennsytvania
vo eox zeocoi y `��' DEPARTMEN70FREVENUE
HAR2ISBURG PA i�iza-oani And Ta�cpayer�Response
REY�15{S1£%Oo4E%FC<�L]$Y
FlIE NO.2113-067A
ACN 7 3503459
DATE OS-29-2013
7ype of Aocount
Estate of EDWARD M MESSNER Security
SSN SEG Acct
Oate of t)eath 05-28-2Qf 3 Stock
KATHLEEN E KANE Counry CUMBERLAND Bonds
5302 PINEVIEW DR
CEN7ER YALLEY PA 18034-88d2
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wEG,�s FAR60 AYIYf SdRS provided the departmen#with the informatian below indicating tha�at the death
of the above-named decedent you were a joint owner or beneficiary of the account identified.
Accafnt No.$143 Remrt PaYment�d Fomas io:
Date Estabiished REGIS7ER OF WI1.LS
Account Balance �gg,gq3,gg 1 COURTHOUSB SQUARE
Percent Taxabie X�3,� CARLI3L.E PA y?013
Amount Subjeck to Ta�c $32,3i 4.22
Tau Rate X 0.045 N�TE•: If tau payments are made wiihin three months of'the
Potentia!Tatt Due $t.454-t 4 d�¢denYs date of death,deduct a 5 peroent discourd on the tau
With 5%Discount{Tau x 6.95) ${see NOTE'y due. Any inheritance tax due wi1l become deifnquent nine months
after the date of death.
PAR7 �#�,� 1 : p����heck the approprlate boxes below.
y
A �No tax is due. 1 am the spouse af the deceased or i am the parent of a decedent wha was
21 years atd ar younger a#date af death.
Proceed to Step 2 on reverse. Do not check any other 4oxes and disregard the amount
shawn above as Potential Taz Due.
g �The ir�formation is 7he at�ove informatio�is correct,na deductions are being taken,and paymsnt wiil be sent
� oorcect. with my response.
Prcrceed to Step 2 on reverse. Do not check any other boxes.
� �The tau rate is incqnect. � 4.5% t am a Iineai beneficiary{parent,chikl,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% Ail other reiationships{including nane}.
p �Changes or deductions The inform�tion above is incorrect and/or debts and deductions were paid.
IEsted. Compkte Part 2 ar�d part 3 as appropriate nn ihe back ot fhis form.
E �'y�Asset will be repprted on The above-identified asset has been or will be reported and tau paid with the PA Inheritance Tax
k`�!mheritance tax fprm Return flled by the estate repreSentative.
REV-1504. Procaed to Sfep 2 on reverse. Do naf ahedc gny afher boxes.
Piease sign and date the back of the form when finished. ��
PART Debts and Deductions
2
Allowable debts and deduetions must meet both of the following criteria:
A. The deoedent was lega(ly responsible for payment,anti ihe estate is insufficient to pay the deduc[ible items.
B. You paid the debts after the death of the deaedent and can tumish pcoof of payment ff requested by the dapartment.
(If additional space is required,you may�81 t2"x t i"sheets af paper.}
Date Peitl Payee �escription Amount Raid
Total Enter on Line 5 of Tau Calculation $
PpRT �+'�X �.ra�CU�tl4fi
� If yoU are+mpklny s correct(on to tha astablishmeM datg L.IiMe 1 aCCOUnt beiance(Une 2 or
: ple�ue obY81n a wrt�s�trec�on fran the fina�eiai in��i attacl�it ta NNs foren.)� Pg�ent taacabie(Line 3},
1. Enter the date the account was estabii&hed or titled as it existed at the date of death.
2. Enter The total balance of#�e accourrt inciuding any interest�crued at the date of death.
3. Enter the percentage of the account that is taxable[o you.
a. First,determine the percenta�e owned by the decedent.
i. A�ounts that are hefd"in tn�sf for"another or others were 100%owned by the decedent.
ii. For joint accounts eetabUshed more than one year priw to the date of death,the percentage tauaWe is 1009�o divi¢ed
by the totai num�r ofi rnmers including the tiecedent. {For example:2 owners=5Q%,3 owners=33.33�0,4 owners
=25%,eta)
b. Next,divide the deceder�'s pe�cetrtage owAed by the number of surviving ownerg w beneficiaries.
4. The amount subject to tax is determirretl by mu�tiptying the aa�iirt balance by the pereent.taxable.
5. Enter the total of any debts and deGuctions daimed from Part 2
6. The amount tauable is determined by subtracting the debts arid deductions from the amount subject ta ta�i.
7. Enter the appropHate tan rate#rt�m Step 1 6asad on your rei�ohship ta Nr�dqcedgn#.
14 indicafing a t.##ereM tarc rate�Piease state
your relationship to the decedent:
i. Date Estabiished 1
2. Account Balance 2 $
3. Percent Tauabie 3 X
4. Amount Subjeci to Tax 4 $
5. Debts and Deductions 5 -
6. Amount Taxable 6 $
7. Ta�c Rate 7 X
8. Tax Due 8 $
9. With 5%Discount(Tasc x,$5) 9 X
StAp-�: Sipn and date bebw. Return'fW0 completed and sigruedcopies to the Register of W�I�}isted on tt�a frank of this form,
aiong with a check for any payment you are making. Checks must be made payabie to"Regi&ter of:�Ns,A�ent" €M nat send
payment directly to the Department af Revenue.
Under penalty of perjury, 1 declare that the facts I have raported above are true,correct and compiete to the bast of my knowledge arrd
belief.
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HOn� �01V -Ti�SL-�'��i Z. __���j L„�.,
Taxpayer Signature Telephane Number da#e
IF YOU NEED FURTHER AS8ISTANCE, CONTACT PENIVSYLVANIA DERAFITMENT dF REVENUE
[3]STRICT t7FFiGE, 4R TFEE INIiER(TANCE TRX dIY1SIQN AT 717-787-8327. SEfiVIGES FOR
TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020
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