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Home My WebLink About10-15-13 (2) ES ivania inheritance Tax � pennsylvan�a BUR�AU'o� INDIVIDUAL 7AX Pe1111S�/ DEPARTMENT OF REVENUE Po BoX z8o6o� Information Notice HARRISBURG PA 1712S-OGOZ REY-1543 EX DocE%EC(�6-12) And Taxpayer Response FILE NO.�o"��''�D�� ACN 13113709 DATE 03-18-2013 ` _. � TYPe of Account . Estate of CAROLYN STRUDWICK , Savings � king Date of Death 01-14-2013 � �. County CUMBERLAND � � � � �acate ANN M STRUDWICK � 206 LQNGMEADOW ST �► � �'� .-�� "� MECHANICSBURG PA 17055-4036 �s�1 y � �..s ;�6 � � ?�� S� � �'�:� � t'" ,� ,-; �� ,.��,,, �? ;��. .�.� �-t"�. _,„�.� ,.,�� C.� � . �-3 :� �"'� a,. :.� �. � �, � �,� q.. �w� r� Y�� . :`� � +�µ -�� . , g ._ ,._ _. _ ..__.-..--- . -.y..,� ,., . . . . .r.,_ �.., ,._. -_.' . . . -„ . _.. .. _. .....-,.-�.- . . - . " � � � . � �� .. . . . ._. ..�T—� �. .-. .. �v .$'�.. . . . . � � ..:: � -_ �- f�- . �. . . . ... . _. .... MEMBERS isT Fcu provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No.14448 Date Established 09-29-2010 REGISTER OF WILLS 1 COURTHOUSE SGIUARE Account Balance $937.00 CpRLISLE PA 17013 Percent Taxable �� Amount Subject to Tax $468.50 Tax Rate X 0.045 �p-�*; ��t�x payments are mad�withi�thre�,:months of the Potential Tax Due $21•OS - de�dent`s date of death;.deduct�5 percent discount on the tax �W'h 5%Discount(Tax x 0.95) $ se�,NOTE* due. Any inheritance tax due will become delinquent nine months � after the date of death. � ,.. PA� Step 1: Pleas�check the appropriate boxes below. 1 ti' . , A No tax is due. , 1 am the spouse of the dec;eased or I am the parent of a decedent who was � 27 years old ar younger at date of death. Proceed to Siep 2 on r+everse. Do noi check any other boxes and disregard the amount shown above as Potential Tax Due. .;. __ ____ _ _ - -- ._�r .,y- ------- . _._ -_...�..__...�;.�----_ �.._..��_ _ _ ,__.w _.� . _______.__-�-____.__.�._ _ _.__ .� . _ g �� Th��e.i"nfi a n is ' The above infor`ri�ation is correcf,no deductions�are being taken,and payment wiU be sent `--'correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C The tax rate is incorrect. �] 4.5% I am a�ineal beneficiary(parent,child,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% Afl oth�r relationships(including none). , �'; Changes or deductions The information above is incorrect and/or debts and deductions were paid. �= � Com�lete Part 2�nd pari 3 as aPPropriate.:on the;back of this form. � �listed. � _ ,� � , � 'I e re rted on, The ak�ove-identified asset has been or will be ceported and tax paid with the PA Inheritanee�ax E Asset�vwl b po - �nheri�ance tax form �ietum fileclby the�state r�presentative. ,q y�;.- REV-1500. Proceed to Step 2 b►r,reverse. Do not check any other boxes. �' �� ;. � Please sign art�d date the back of the form when finished. �_ PART 2 Debts and Deductions 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 3 Tax Calculation If you are making a correction to the establishment date(Line 1)account balance(Line 2), or percent taxable(Line 3), piease obiain a wriiien correciion Trom Yne Yinanci�i insiiiuiion anci a�iac�it ro tnis iorm. 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: ` � °�� '��c��,��,3�� , .� ��,.:, . , ' �'�� ; 1. Date Established � , �►��1�� 2. Account Balance 2 $ � �' � ;,:�,� �. �'�� . 3. Percent Taxable X 7' � � 3 � 4. Amount Subject to Tax 4 $ � �� ' 5. Debts and Deductions 5 - � � � 6. Amount Taxable g $ r� , , 7. Tax Rate � X � , ,; 8. Tax Due g � �i � 9. With 5% Discount(Tax x .95) g X �' � � _ ... � ,�.� ..:.. Step 2; Sign and date below. Return TWO completed and si n along with a check for an 9 ed cop�es to the Reg�ster of Wills listed on the front of this form, y 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 knowled e an belief. i� i�1 N ►y� g d S T�2.0,Q t.�,�� C k �j`,� �--- C�- -,e..-� ��1 Home �� ' ' � °? �7�,�. Taxpayer Signature Telephone Number Date �d.� ,�� IF YOU NEED FURTHER ASSISTANCE, CONTACT CUMBERLAND COUNTY REGISTER OF WI DEPARTMENT OF REVENUE DISTRICT OFFICE, OR THE INHERITANCE TAX DIVISILLS, PA 717-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING ON AT ON LY: 1-800-447-3020 N E E DS