HomeMy WebLinkAbout09-10-13 HUREAU OF INpIVIDWL 7p%ES Penns �vania inheritance Tax �pennsytvania
Ptl BqX 280601 y ��7 DEPARTMENTOFREVENUE
NARRISBURG PA ���za-oba� . Information Natice �
PEY-]5{3�Fl PoaEXEL[EQ�]R}
Atid T87Cp3Y8t'RBSpptlSB FILE N4.2i 13-0674
t ; } _ .. . ACN 135p3456
i"'-:,` ' DATE 0$-29-2013
, , ' �
` ��� � ��� ' �)� Type of Aotiount
�' ti ,- Estate of EDWARD M MESSNER Security
SSN SEC Acct
���t�1 1,f� { v�-?�;" date of peath 05-28-2013 Stock
KRISTA A MESSNER e�Ji�Su�;��,��a,"„i �!,_ ��7,1 CountyCUMBERI.AND BOnds
1473 TIMBER CHASE DR
NECHANICSBURG PA 17050-4245
w���s FAR60 ADYISdRS provided the department with fhe informatian below indicating that at the death
of the above-named decedent you were a joint owner or beneficiary af the accaunt identified.
Remit Payment and Fcr�to:
Aaaourtt Na.8743
date Established REGISTER OF WILLS
Account Balance $96,943.83 1 COURTHOUSE SQUARE
Percent Ta�bie X 33.333
GARL!$�E PA 17013
Amount Sutaject to Tax $32,31422
Tax Rate X 0.045 NOTE": If tvc payments are made within three months of the
Potentia!Tau Due $1,454.14 ��ent's date of deafh,t.�utX a 5 percent discauni on the tau
With 5°la Discount(Tax x 0.95} $(g�NOTE`} due. Any inheritance tax due wifl became delinquent nine morrths
after the date of death.
PART St@p 1: Piease cheek the appropr�ate baxes beiaw.
t
A �]No Gax is due. I am the spou�of the deceased ar!am the parent of a deceder�t wha was
2f years a!d or younger at date of death.
Pmceed to Step 2 on rgverse. Do not check any other boxes and disregard the amount
shown above as Potential Tax Due.
g �The information is `fhe above infortttatian is correct,�o deductions are 6eing taken,and payment wii!be sent
correct. with my rssponse.
Proceed ro Step 2 on r�veise. Do not check any other troxes.
� �The fa7�rate is incorr�t. � 4.5% I am a Iineal beneficiary(parent,child,granck�iid,eta}ot the deceased.
{SelecY correct tax rate at
right, and complete Part � 12°/, I am a sibling of the deceased.
3 on reverse.)
� 15% AIt other retationships{inelading nane}_
p �Changes or deductions The information above is incorrect antilor debts and deductions were paid.
Ilsted. Comptete Part 2 artd part 3 as apprapriafe on the baac of this form.
� �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance 7ax
intteritance taac form Retum filed by ihe&state representative.
REV-1506. Procaed fo Step 2 on reverse. Do nat oheck any other bwces.
Piease sign and date the back of the farm when#inished. ��Q�
��.�
PART Debts and Deductions
z
Allowable debts and deductions must meet bo#h af#he foliowirrg criteria:
A. The decedent was iegally responsibie for payment,and the estate is insuff�cient to pay the deductibie items.
B. You paid the debts after the death qf the decedent and can furnish proof of payment if requested by the department.
(if edditionai space is required,you may attackr 8 712"x 71"st�eets af paper.}
Date Paid Payee Description AmounLPaid
Total Enter on Line 5 of Tax Cal�ula#on $
P"�7 Tax Calculation
3 if au sre maki a correctlon ta the ee�alishment date Llne 1}accourrt Line 2 or
y ng { { }, percen#taxabi�{t.ine 3},
pieap obtain a wafHen-soaadiaa frum tNa Nnan¢Iat 1t�4on.and apaah Jt tati�is.fomi. _. . .
1. Enter the date the account was estabiished or titled as it existed at the date of death.
2. Enter ihe tatal balance of the accaunt inciuding any interest accrued at the date of death.
3. EMer the percentage of the accqunt that is taxabie to you.
a. First,d�termine the percenta�e owned by the decedent.
i. Accpunts that ere he�d"in trust for"another or others were 100%owned by the decedent.
ii. For joint accounta ests�list+�mwe than ane year prior#o the date of death,the percentage taacable is t Q4�>divided
by the totai number ot owners induding the decedent (For exampls:2 owners=50%,3 owners=33.33°!0,4 mmers
=25°/a, etc.)
b. Next,divide the decedeM's pwcentage owned by the numbar of surviving owners or benefioiaries.
4. The amaunt subject to t�c is c�tam�ined by matNpiying the accaunt balanc�by the pstt�t taxable.
5. Enter the total of any debts and deductions ciaimed fram Part 2.
6. The amount taxable is determined by subhacting the debt5 and deductions from the amount subject to tau.
7. Entsr ihe appropr�ate tau rate#rom Step 1 b96ed on your relafion8hip to the decsdent.
If irrdicating a diffe�eqt tau nte,:ptease state
your relationship to the decedent:
t. Date Established t
2. Account Balance 2 $
3. Percent Ta�cable 3 x
4. Amount Subject to T� 4 $
5. De6ts and Deciuctions 5 -
6. Amount 7axable 6 $
�. 7. Tax FtatB 7 X
$. Tax Due 8 $
8. With 5°/n Discount(Tax x .95) 9 X
'�.i�$t? �: Sign and date 6eipw. Return 7W4 compie#ed and signed copies ta th�Register ot Wdis iicted on tF�e#ront of fhis form,
along with a check for any payment you are making. Checks must be made payabie to"Register of Witls,Agent" Do not send
payment directly ro the Department of Revenue.
Under penalty af perjury, I dec3are ihat the facts I have reported above are Vue,correci and campiete ta the best of my knowledge and
belief.
�j �j Work '1 I'-1-fi1°ll -�`' o`� i
( 1/ 1����J�. Hame a`I1'� -�5'�'-�--�-E�$v� � 114.�—r� �'—
Taxpayer Signature Telephone Number Date
IF YQU NEED FURTNER ASSISTANCE, CONTAGT PEhIF4�YC:Y,�P31A C}EPAR�Pf�' f3F REVENEIE
DISl'RiCT OFFICE, OR TFiE INHERITANGE TAX diVIS10N AT 717-787-8327. S�RV#GES FOR
TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKWG NEEDS ONLY: 1-800-447-3020
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