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Home My WebLink About08-21-13 BUREAU OF INDIVIDUAL TAXES g��y��i�;��tance Tax � pennsylvania PO BOX 280601 DEPARTMENT OF REVENUf HARRISBUR6 PA 17128-0601 " �'' '' �1f $�Ipr1 �tlCe �3,� i�.r ` . 3 z �a_ z�>.�- � REV-1543 EX DocEXEt(�6-12) l4nd axpayer �sponse FILE NO.21~"��-�� k3 L� ';�?; �� 2 3� ACN 13141734 DA�E 08-02-2013 �.. CL�.�� ' ? 0 R��#A N S' ��{.��T ? Type of Account �1��BER�1��} �`�.,E�'i�teofVlVIANLERiCKSON Savings Checking Date of Death 07-07-203 2 � Trust CARL E ERICKSON County CUMBERLAND� Certificate 105 LAUREL DR ENOLA PA 170�5-1544 �.':.-...-.-_�..r--.___..- � .; ...f_.: ._ . , � :3..._��,:�� .+> ; _ �' _. __. . _.._ .. .. ' __�-.._.' �-__. , ,- . . , -- _ .. . . _ _._._._,. . _. -- . . � . ... _....__'._z . . -- .... __ '. . . ..._: ... _.�-�_.. �._ �_. � ' . .. _:. .� �..� . �'. .. . , . . ,_ , ... _. .a .� .� .. sE�co COMMUNITY CREDIT UNION provided the department with the information below indicating that at the death of the above-named decedent you were a'oint owner or beneficlary of the account identified. ; Remit Payrr�nt and Forms to: Account No.868431 • Date Established 04-Q3-2008 REG�STER OF WILLS Account Balance $64,799.57 1 CQURTHQUSE SQUARE CARLISLE PA 1 T013 Percent Taxable X 50 + Amount Subject to Tax $32,399.79 � Tax Rate X 0.045 Potential Tax Due $1,457.99 NOTE*: If tax payments are made within three monttas of the decedent s date of death,deduct a 5 percent discouM on the tax With 5%Discount(Ta�x 0.95j $(see NOTE*) due. Any inheritance tax due will become delinquent nine months ' after the date of death. PART Step 1: Pl�ase check the appropriate boxes below. � ; , A �No tax is due. 1 am the spo�se of the deceased or 1 am the parent of a deceden#who was 21�years`otd�r younger at date�of death. Proceed tc�Step 2 on reverse. Do not chedc any other boxes and disregard fhe amount _ shown above as Potential Tax Due. _ �correct. . � _. ._ _____ ._ . _ ,__ _ g Tt�e information is The above inforrnation is correct, no deductions are being taken,and payment will be sent with my respons�. Proceed tq Srep 2 on reverse. Do not check any other boxes. C �The tax rate is i�correct. � 4.5% � I am a fineal benefiaary(parent,child,grandchild,etc.)of the deceased. (3elect correct tax rate at right,and complete Part � 12% I am a sibling of the deceased. 3 on reverse.) . � � 15% 'All other relationships(including none), p �Changes or deductions The information�bove is incorrect an�/or debts and deductions were�paid. . ° listed. Complete.Part 2 ahd part 3 as�appropriate on the back of this form: E �Asset wiU be reported on The above-identi�ied_asset has been o!r will be reported and tax paid with the PA Inheritance Tax nheritance tax form Return filed by#h�s estate representative. REV=1500. Proceed t�Step�on r�everse. �o nof check any other boxes. a Please sign and�date the back of�he form when finished. f � 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 correctior�to the estaVlishment date(Line 1)account balance(Line 2),or percent taxable(Line 3), please obta=�a�•�ritter corr�c#i�:o from the financial insti#ution ar�d�.tach :t tc th9s#err�:. 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 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 the date 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 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 stat�e :; � �� ,��;�� ,� . your relationship to the decedent: �� , � �,��r�.��'�I��:�t�� 1. Date Established 1 ' � � � . � �� \ \ \�\ \\ � \ � � \\� � �� \ �� : �� \�� \ �� \ � \� :�� 2. Account Balance 2 $ \ ; . \ �� 0��\\\ � �� \� ��\\\\ ��\ X ,� � � �� \ �� \ �� \ ��. 3. Percent Taxable 3 � �� , � ' � ` �` � � �� 4. Amount Subject to Tax 4 $ ; � � � ; .. ..> ,; .,�.... . , ....,' � � � 5. Debts and Deductions 5 - � � . , __, , : : ,. ..,: ,„ � �� . � 6. Amount Taxable 6 $ � ..; � , � ' � � � 7. Tax Rate 7 X � �� ..�� : . �� , ,, �� __. � � � , , �' � 8. Tax Due 8 $ � ; � � � : : , ,., .� � 9. With 5% Discount (Tax x .95) 9 X . . . ..... .. .. _.._._...... _. ..._..._�...... .,,.. .� Step 2: Sign and date below. Return TWO completed and signed copies to 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 of 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 (717� 731-9600 Home Tax yer Signature Craig A. Hatch, Esq. Telephone Number Date I 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 ._ _ _ _ ____ - _ __ _ _ . .4. . LAW OFFICES OF � GATES, HALBRUNER, HATCH � GUISE, P.C. 1013 MUMMA ROAD•SUITE 100•LEMOYNE, PENNSYLVANIA 17043 (717)731-9600•FAX:(717)731-9627 LOWELL R.GATES,LL.M. CORRESPONDENCE ADDRESS: BRANCH OFFICE: LL.M.in Taxation Lemoyne Office 3 WEST MONUMENT SQUARE,SUITE 304 MARK E.HALBRUNER LEWISTOWN,PA 17044 CRAIG A.HATCH,CELA WEB SITE: (717)248-6909 Certified as an Elder Law Attorney by www.GatesLawFirm.com STACEY L.NACE the National Elder Law Foundation CLIFTON R.(iUISE Paralegal/Office Manager Also Admitted to practice before the TR aC�'.eEPKOVIC U.S.Patent&Trademark Office 9 TRACI L.HILFERDING Paralegal August 20, 2013 Cumberland County Courthouse Office of the Register of Wills One Courthouse Square Carlisle, PA 17013 RE: Estate of Vivian L. Erickson File No. 21-13-0839 Dear Register of Wills: Enclosed for filing (in triplicate) is an Information Notice and Taxpayer Response form for the Estate of Vivian L. Erickson. Please time-stamp one of the copies and return it to our office in the enclosed envelope. Thank you for your assistance in this matter. Sincerely, � !�%�l� Traci L. Sepkovic Paralegal Enclosures cc: Carl E. Erickson, Jr., Executor(w/enclosures) c, ��_=~ c � �' n � ° r'�� `:., c�;; c� Cx� � c:� t'T� _ �-y G'7 (.n �.T � � � � i��r �'� � � � �w � t:7 �.j � -'�,�, � -� C'� C� --� � .�,,. "�i t:� � � C j "'U '.'� N �."' � �. �W (/� .�