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HomeMy WebLinkAbout09-09-13 e��,� flF I�ro=YID�� *^x�� Penns �vania inheritance Tax ,�i ' PennsYlvania Ptl Btlx 280601 Y � DEPARTMENT OF REVENUE FURRISBURG PA A7128-06q3 Information Notice RF4�1543 E%OecEiEC IOB-It> And Taxpayer Response F�t�rto.2�t3-as29 ACN 13134911 DATE OB-25-2013 7ype of Account Estate of JOAN L HASTINGS Savings SSN >-. �ecking Date af C}eath 04-18-2d13 � �;; � rT�ust GARY A HASTINGS CountyCUMBERLAND e a ,�,� , �rtificate ' 451 KENNEDY LN � �3 - _ , � DAUPHIN PA 1?018-9602 � v --� ���� =', � _'= � 4 � T" r- � r �_ rr.� cn . , �" o' �;� c:, ;'� � .. - � c> , --' ��-� ��`� ,..� " ..��k .. � r. G? ....� �J L• �YZ .._ ~ � =-- ._...__ . . ... ._--_.. ....._..:� METRO s�NK provided the department wi#t the information below indica8ng that at the death of i#re above-named decedent you were a jaint owner or beneficia af the account identified. Remtt Peyment and Forms 20: � Acca�nt No.812IXi0115 Date EstabEished 07-Q3-1987 REGISTER OF WII.LS Accdunt Balance $73,210.59 1 COURTHOUSE SQUARE Percent Ta�cabie X 16.6&7 CARUSLE PA 17013 Amou�t Subject to Tax $12,202.01 Ta�c Rate X OJ 50 Potential Tax Due $1,830.30 NOTE': If tax payments are made within three months of the decedent's date of death,deduct a 5 percent discaunt an the taac With 590 D#scount{Tax x 0.95) ${see N4TE*) due. Any inheritance tax due will become delinquent nine months after the date of death. Pn� St@(� 1 : Piease check the apprapr3ate baxes beiaw. y A �No tax is due. 1 em the spouse af the deceased or 1 am the parent af a decedent who was 21 years oid ar younger at date af death. Proceed fo Step 2 on reverse. Do not check any other 4oxes and disrega�d the amount shpwn above as Potential Tax Due. g �The intarmation is The a6ove infarmation is carrect,no deductions are bei�g taken,and payment will be sent correct. w'rth my respanse. Proceed to Step 2 on reverse. Do nat check any other Ewxes. � ❑The tax rate is incorrect � 4.59'a t am a lineai beneficiary{parenT,child„grandchild,etc.}of The deceased. {Seiect correct tax rate at right, and compiete Part � 1 g4�o I am a sibling of the deceased. 3 on reverse.) � 15% Aii other relaUonships(including npne). p �Changea or deduations The information abave is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as apptopriate ort the back ot Nris fontt. E�Asset will be reported on The above-identified asset has been or will be reported and t�paid with the PA Inheritance Tax inheritance tax fprm Retum filed by the estate representative. REV-150d. Proceed fo Step 2 on reverse. Do nof checic any a#rer boxes. Please sign and date the back of ihe form when finished. �` PART Debts and Deductions 2 Allawabie debts and deduciions must meet both af the foilowic�g criteria: A. The decedenY was Iegaliy respo�sibie for paymenf,and the estate is insufficient to pay the deductibie items. B. You paid the debts after the death of the decedent and can furnish proof of payment if requested by the department. (if 2dtlitionai space is required,you may attach 81/2"x 11"sheets of paper.) Date Paid Payee Description Amount Paid Total Enier an�ine 5 of Ta�c Galculation $ PART Tax Calculation 3 B yar are mylkiny a 4cr►ac�on to ft�e pylplisl�m�nt da�. 1) {�„tir�2},ar pwt�nt taxa6ia(Une 3), , pis�e otrMtn a wf�en consetion trerm�ee flnafNN md tE to iarm. 1. Enter the date the accaunt was eetablished or titled as it existed at the date of death. 2. Enter the rotal balance of the account including a�y interest acerued at the date of deeth. 3. Enter the percentage at the accouni that is taxabie to yau. a. First,determirie the percentape owned by the decedent. i. Accounts that are held"in trust for"another pr others were 100qo awned by the decedent. ii. For jant accounts ecta6di�mqre than nne year prior to the date ot death,the percent�e#a�aie is 100°le divided by the total number ot owners including the t#�cedent. {For example:2 owners=50°la,3 owneYS�33:3;iYo;4 owners =25%,etc.) b. Next,divide the decedent's percerrtage awned by the number of surviving ownerr,or beneficiaries. 4. The amaunt subject ko tax is detemrirjed"by muitipiying the accouni balarice by the perceM zaxaGle. 5. Enter the tatat ot any debts and deductions oiaimed from Part 2. 6. The amounk ta�cable is determined by subVacting the debts and deductions from the amount subject to tax. 7. EMer the apprapriate te�c rate from Step t based o�yoar relationship to the decedent. If indica#ing a differer�#tau cate,piease state your relatianship tp the decedant: 1. Date Established 1 2. Account 8alance 2 $ 3. Percent Taxable 3 X 4. Amount Subjeat to Tax 4 $ 5. Debts and Deductions 5 - 6. Amount Taxable 6 $ , .. .. Z Tau RBte 7 X .... 8. Tax Due 8 $ 9. With 5°/a Discpunt(Tax x.$5) 9 x .�9�kf? `l: Sigr�and da#e 6ekrw. Retum 2�Np compittted and signed copies ta the Re�ister of Y�Us lis3ed an tlie frwrt of tMis form, along Nnth a check far any payment you are making. Checks mus#be made payable to"Register of WiNs;Agent." Do not send payment directly to the Department of Revenue. tlnder penaity of perjury, l deciars that the f ts i have reported above are true,carrect and campieEe to the best of my knowiedge and belief. work 7/7�5�7� �'&'`�0 /�' Hame 7t 7-~ `�z l —.��a3" Zc�13 Taxpayer Si ature Telephone Number Date !F YQU NEED FURTMER ASSISTANGE, GQNTAGT PENt+1�YGVANIA DEPARTf�+EENT QF REYEiVUE DISTRICT OFFICE, OR TFlE INtFiEfi#TAh{GE TAX dIVIS1dN AT 7i7-787-8327. SERVICES FOFt TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONI.Y: 1-800-447-3020 McNees Wallace & Nurick ��c iG Pine Street+ PQ Bax 1166 • Harrisburg,PA 1710&-1166 �eG 717,237.800(7 • Fa�t: 717,237,ggpp David E.Gruver, Pa.C.P. Paralegal Dired Dial:717.237.5362 Direct Fax: 717260.1658 dgruver�mwn.com September 6, 2013 Cumberland County Register of Wills 1 Courthouse Square Carlisle, PA 17013 RE: Estate of Joan L. Hastings File No: 21-13-0629 Date of Death: April 18, 2013 Dear Sir or Madam: Enclosed are two original Pennsylvania lnheritance Tax Information Notice and Taxpayer Response for Gary A. Hastings for the accounts held jointly with Joan Hastings. Please date stamp our file copy and return to me in the envelope provided. Thank you. ° � A c� 4, rn m co J� � � �` �v r-., - .,;� Very truly yours, m = �' � , � D � r � m <::� �,. �;� �� . . _ ..3 .. � . � ...=y, � b� T . .. David E. Gruver, Pa.C.P. ° Paralegal deg Enclosure c: Gary A. 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