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Home My WebLink About10-09-13 -�...w A LANCASTER COUNTY REGISTER OF WILLS I1�IHERITANCE TAX TO: INHERITANCE TAX CLERK, CUMBERLAND COUNTY, PA FROM: JEANNE L. GOODRICH SR. INHERITANCE TAX CLERK—REGISTER OF WILLS OFFICE IN RE: ESTATE OF RUTH M. BOUGHTER, CUMBERLAND COUNTY FILE# 2113-0789. COMMENTS: PER AUTHORIZATION FROM THE PA DEPARTMENT OF REVENUE,INHERITANCE TAX DIVISION, ENCLOSED ARE THE CONTENTS OF OUR FILE# 3613-1240 FOR THE ABOVE REFERENCED DECEDENT. INHERITANCE TAX PAYMENTS WERE MADE TO LANCASTER COUNTY, BUT DECEDENT LEGALLY RESIDED IN CUMBERLAND COUNTY. THANK YOU c� �=: � C� `..' � m Qr � � � � _ rn �.: c� ~-+ c� �cr � � � � � �* � �� Ct� �`� � . �.,,,, C1� .��,..� „r,a � � '.�� C7 c� � C� �`� � � � ,�3 �.:. ;; .�-` `r'1 .�;.,� ..... : :�7 f---� .,_, G`j `�7 -�P ^J �.;,- �7 �* C� V� C7 C� `�'i a; W� �=� _ COMMONWEALTH OF PENNSYLVANIA OFFICIAL RECEIPT ��EPARTMENT QF REVENUE B�U�X OF�INDIVIDUALTAXES COMMONWEALTH OF PENNSYLVANIA NO: L N 036304 HARRISBURG,PA 17128-0601 DEPARTMENT OF REVENUE PENNSYLVANIA INHERITANCE�ESTATE TAX RECEIVED FROM: LINDA E. BOUGHTER ACN 515 HOGESTOWN ROAD ASSESSMENT AMOUNT MECHANICSBURG, PA 17050 CONTROL NUMBER � � � � E3TATE INFORMATION SS#: 183-10-0934 FILE NUMBER � $32.�� / 3613-1240 I3)a�� NAME OF DECEDENT(LAST) (FIRST) (MI) BOUGHTER RUTH M DATE OF PAYMENT 05-30-2013 POSTMARK DATE 05-29-2013 COUNN LANCASTER TOTAL AMOUNT PAID $32.11 DATE OF DEATH 05-06-2013 /�� ,� ��!,�,�,��-- RECEIVED BY: REMARKS: Register of Wilis SEAL REGISTER OF WILLS PR 57 .�- COUNTY OF LANCASTER RE GI S TER OF �VILL S INHERITANCE TAX 50 NORTH DL;TKE STREET LANCASTER, PA 17602 717-299-8246 FA�X: 717.-295-5914 E-MAIL: �oodricj(�a,co.lancaster.pa.us To: LAUREL FULMER DATE: 10/8/2013 FAX#: 717-772-0412 PAGES: 2 , including this page FROM: JEANNE L. GOODRICH SR. INHERITANCE TAX CLERK SUBJECT: ESTATE OF RUTH M. BOUGHTER, FILE# 3613-1240 NOW CUMBERLAND COUNTY FILE#2113-0789. COMMENTS: CAN YOU PLEASE CHANGE THE ACN ON RECEIPT#LN036304 (COPY INCLUDED) FOR THE ABOVE REFERENCED ESTATE FROM ACN 101 TO ACN 13126001. THANK YOU C�NFIDENTIALITY NOTE The ir�€ormation cont�ined 'rn �h�s facsi�mile rn�ssage is leg�li}� pri�r��g€d and conficientia{ information intended only for the use of the individual or entity named above. If you are not the intended recipient, you are hereby notified that you should not further disseminate, distribute or copy this message. In addition, if you have received this message in error, please notify us immediately by collect telephone call and return the original message to us at the address above via U.S. Mail. Thank you. �`��a 7'��►��`°�„'��'°�ES��-L�S Penns Ivania lnh ri � enns lvania P f� . , �, y e tance Tax p �/ ��jg ��p�jE ��'1�`�� TAX Information Notice DEPARTMENT OF REVENUE � �'��'"�� REV-1543 El(DoeEXEC 108-12) And Taxpayer Response FILE NO.3s�o _ � x 3 20�3 ACN 13126001 ��3 � �v �AY Q DATE 05-17-2013 , LA[�'C��T E R C O U NT Y � Type of Account � ��Y�-v��A Estate of Rl1TH M BOUGHTER Savings � Checking E�¢ Date of Death 05=06-2013 Trust L I NDA E BOUGH� County LANCASTER Certificate CO 515 HOGESTOWN ROAD MECHANICSBURG PA 17050 MEMBERS isr Fcu provided the department with the information below indicating that at the death of the above-named decedent ou were a joint owner or beneficiary of the account identified. Account No.271325 Remit Payment and Forms to: Date Established 09-10-2005 REGISTER OF WILLS Account Balance $1,502.14 50 NORTH DUKE STREET �Percent Taxable X 50 LANCASTER PA 17602 Amount Subject to Tax $751.07 � Tax Rate X 0.045 Potential Tax Due $33.80 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%Discor�nt{Tax x 0.95) $(see NOTE*) /,�q due. Any inheritance tax due will become delinquent nine months �j�o ��f �� after the date of death. PART Step 1: Please check the appropriate 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 o!d or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and dis�egard the amount shown above as Potential Tax Due. B �'�he ir�farmatio�n 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. Q 4.5% I am a lineal beneficiary(parent,child,grandchild,etc.)of the deceased. (Select correct tax rate a# 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 above is incorrect and/or debts and deductions were paid. listed: Comp/efe Part 2 and part 3 as appropriate on the back of#his form. E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inherit�nce 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. 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 vvritten correction fror�the financi�l institution and attach it#o#his 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 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 state ; ��,��' ; your relationship to the decedent: . �� `��}��1"��1��3��'�� 1. Date Established 1 � ` `� ` � � „ ` � � � � � �� .� �� 2. Account Balance 2 $ ��` � �� , �' `�� , �, 3. Percent Taxable 3 X � � „, „ � '� `� � , � 4. Amount Subject to Tax 4 $ ; \; ; �. ._ � 5. Debts and Deductions 5 - � � �� '�� .� �� 6. Amount Taxable 6 � � ,�:�_ 7. Tax Rate 7 X � ' � �� \ `��:� � � 8. Tax Due 8 � '� ��' � � � � �\�� " ,..... �� ` �` ' . .....,. �.....I ..�.....�.. ............ ... ..! 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 � � � Home ��a�_ !� �7- �� z-9- �� Taxpayer Signature Telephone Number Date IF YOU NEED FURTHER ASSISTANCE, CONTACT LANCASTER COUNTY REGISTER OF WILLS, PA 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 NOTICE OF INHERITANCE TAX � pennsylvania SUREAU •F IN)IVI�UAL TAXES DE�ARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 DC AFP C12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 07-01-2013 ESTATE OF BOUGHTER RUTH M DATE OF DEATH 05-06-2013 FILE NUMBER '��'�-��..�� COUNTY LANCASTER SSN/DC LINDA E BOUGHTNER ACN 13125001 CO 515 HUGESTUWN ROAD APPEAL BY DATE:08-30-2013 M E C H A N I C S B U R G P A 17 0 5 0 (See reverse side under Objections) Asount Reaitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER UF WILLS 50 NORTH DUKE STREET LANCASTER PA 17b02 CUT ALON6 THIS LINE �. RETAIN LOWER PORTION FOR YOUR:.REC�RDS � ------------------------------------------------------------------------------------------- REV-1548 EX AFP C12-12� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTI�NS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 07-01-2013 ESTATE OF:BOUGHTER RUTH M DATE OF DEATH:05-06-2013 COUNTY:LANCASTER FILE NO. : S.S/D.C. NO. : 183-10-0934 ACN: 13126001 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 271325-11 TYPE OF ACCOUNT: t �SAVINGS tX? CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 09-10-2005 Account Balance 1,502.14 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACC�UNT, SUBMIT THE Amount Subject to Tax 751.07 UPPER PORTION OF THIS NOTICE Debts and Deductions ' •�� WITH YOUR TAX PAYMENT T� THE Taxable Amount 751.07 REGISTER OF WILLS AT THE Tax Rate Y .045 ABUYE ADDRESS. MAKE CHECK Tax Due 33.80 . OR MOh1EY ORDER�P:AYABtE T0: "REGISTER OF WILLS, AGENT." TAX CRf D I TS.; ;. _ _ PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID PAYMENT MUST BE MADE BY 02-07-2014*. TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE 33.80 INTEREST AND PEN. .00 TOTAL DUE 33.80 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. COMMONWEALTH OF PENNSYLVANIA OFFICIAL RECEIPT DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES COMMONWEALTH OF PENNSYLVANIA L N 037198 Po sox seoso, NO: HARRISBURG,Pn,�,�e-oso, DEPARTMENT QF REVENUE PENNSYLVANIA INHERITANCE�ESTATE TAX RECEIVED FROM: RONALD E. BOUGHTER ACN 515 HOGESTOWN ROAD ASSESSMENT AMOUNT MECHANICSBURG, PA 17050 CONTROL NUMBER � � � � � ESTATE INFORMATION SS#: 183-10-0934 Fi�E NunnBER 13503438 $523.08 3613-1240 NAME OF DECEDENT(LAST) (FIRST) (MI) BOUGHTER RUTH M DATE OF PAYMENT 09-16-2013 POSTMARK DATE 09-13-2013 . COUNTY LANCASTER TOTAL AMOUNT PAID $523.08 DATE OF DEATH 05-06-2013 /�� ,�-,�.. Q�,y� -- RECEIVED BY: / REMARKS: Register of Wills SEAL REGISTER OF WILLS PR-57 �L � �'��'��'"'{�51�4�1 LLS � Pennsylvania lnheritance Tax � pennsylvan�a ��i��•��-�� 'j"peX information Notice DEPARTMENT OF REVENUE .�. And Taxpayer Response RE"-'�3"EX°°`EXE``.°-12' ��~� FILE NO.3613-1240 ACN 13503436 20�3 DATE OS-29-2013 LAI�CAST�R C�CJ U N1'Y ' Type of Account P E�V N�Y L�A►�I A Estate of RUTH M BOUGHTER Security SEC Acct Date of Death 05-06-2013 Stock L I NDA A EL I C K E R County LANCASTER Bonds 519 NORTH RD YORK PA 17403-9417 OPPENNEIMER provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or bene�icia of the account identified. Account No.7407400331716 Remit Payment and Forms to: Date Established REGISTER OF WILLS Account Balance $24,471.35 50 NORTH DUKE STREET Percent Taxable X 50 �CASTER PA 17602 Amount Subject to Tax $12,235.68 Tax Rate X 0.045 . Potential Tax Due $550.61 NOTE*:-�f,ta�c paymen�s are made wi#hin thr�e_-months of the decedent's date of death,deduct a 5 percent discout�t on the tax Wrth 596 Diseount(Tax x 0.95� $��e�IOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART � Step 1:Pfease check the appropria#e baxes below. A Q No ta�c is due. 1 am the spaus�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 disregam�the�mount .. ,. , sho�m abvve as Poter�tia!Tax Due. v—�.-: __ . _-..��,;=H:=�-�--__ . ��_a�:_- . _ ,._ . _�.. _.__ _ g�T�he information is The above information is correct,no deductions are being taken,and payment will be sent `--�correct. with m re ons . Y sp e 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:)of the deceased. (Select correct tax rate at right,and complete Part � �2% 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 a�d p�rt 3 as appropriate on the back of this form. ._ . . , . ;� . �� E. { Assst wiN-be reported nn The�above-identified asset has been or will be reported and tax paid with tMe�PA tnhert#ance�Tax . . ,, ; ;;. ..; , , ir�herritanc�ta�c form' � Retur`n filed by tfie estate represeKtative. . REV=a 5a0. . � � Proceed to Step 2 on reverse. Do not che�k any ather boxes. � Please sign and date the back of the form when finished. PART Debts and Deductions 2 Aliowable debts and deductions must meet both of the foliowing 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 T�x �Calculation 3 If you are making a correction to the establishment date(Line 1)account balance(Line 2), or percent taxable(Line 3), �IPase c�btain a writ#en�orrection 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 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 state , � ��,��?��# �� `` ,�� ;' your relationship to the decedent: � � � � � � � �� .�r�r��n�� ,� ,��;��; 1. Date Established 1 ' ` `�� '� � � � � � � ` `' ' �, � � � � � � ��\� \ ; � � � \ \\�\�� \\�� \\��:�\��\�\\� 2. Account Balance 2 � ��' � � � � , �� , � ��,� � �� `�� , � " �- 3. Percent Taxable 3 X ��' � � � � '" � � � � �� ` ` �\ ` � � � � �� "�.� : �� 4. Amount Subject to Tax 4 $ � � � � � ��` � � � �� ,. .�;. � ,,� � � � , `� 5. Debts and Deductions 5 - � � � � ; `� � ��`� , �� , ��,� � _ � � > � �� ,� �� 6. Amount Taxable 6 � __ �` - ..,.< ,..; ; : ,�\ :� ,� � 7. Tax Rate 7 X � .... � ,: � .: �� ,�� ,�� .__—. _----�-------- � �� , � � � ._, �� _�: �� \ 8. Tax Due 8 � � � � �� , ; �� #�3 � , ; \ \ �\ \�\\\ ��: � ' "�� \ ��\,� 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 � Home / 7— z--� — l�� o �' t /3 Taxpayer Signature Telephone Number Date IF YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA DEPARTMENT OF REVENUE DISTRICT OFFICE, OR THE INHERITANCE TAX DIVISION AT 717-787-8327. 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