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HomeMy WebLinkAbout01-09-14 (2) , BLI��1411-9F�;�INDIVIDUAL TAXES Penns Ivania lnheritance Tax � pennsylvan�a PO EOX 280601 y HARRISEURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE REY-1543 EX DocEXEC(�6-12) And Taxpayer Respons.e FILE NO.2113-�205 ACN 13167661 DATE 12-11-2013 Type of Account Estate of ROBERT L KULP �,,, Savings ��►,, ' •ng Qate of Death 05-23-2013 �" � t; LLOYD M KULP County CUMBERLAND � � �� ificate 807 W TRINDLE RD � MECHANICSBI�RG PA 17055-4058 � � �"� � .� +� �." �„"' �3�..,. t"�1 C�J � ,��""'1, � � � "",� * 7C Q C^� � � � � � � � � � � � � -�- � � � � � . � � r�„ �rt � �.,,,a � '� t,. _ ._ .. .. . ... , .�. _ __ �---- - . - _ _ - :_-:�.. _ . - .._ _x....,. _ . _ _ ___ . -- ._:_ . _.: , ._ � _ _ _ _ -�.. _ ti.;�.: ���rovided the department with the information below indicating that at the death of the , . a ove�nam�d decetl�nt you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Acco�fnt No.1684001546 Date Established 03-08-19J? REGtSI`ER OF WILLS Account Balance $547_38 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax `$273.69 _ , _. ax ate X 0.150 NOTE*: If tax payments are made within three months of the Potential Tax Due $41.05 decedent's date o#death,deduc�.a.,��r,csnt dis�caunt�pn the tax Wi#h 59'�}disa�unt�Tax x Q.95) $(see N07E*) �`- � ` `` �d�e: Any inheritance�tax due will become delinquent nine months : after the date of�death. PA� St� 1: Please check the appropriate boxes below. 1 A [�No tax is due. 1 am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Stiep 2 on reverse. Do not check an�r other boxes and disregard the amount , shown aboye as Potential Tax:Due: ; . .,...8. ���tnfor�natior��s -: Th�-�ave-u�#or.mat�wn is c�rect,no deductrons are beir�taken,and payment rnnH be serrt 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 lineal beneficiary(parent,child,.grandchild,etc:)of the deceased. (Select correct tax rate at right,and complete Part � ���o I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships(including none). � , , p s Changes or deductions The informatian above is incorrect and/or deb�s�ntl deductions wer�paid: � �listed.� m t P Co p ete art 2 and p,art 3 as appropnate on the back of fh�s form. ._ E. �#sset will be report�d an The above-identified asset Mas been or will be reported and tax paid with the PA Inherrtance Tax iryheritance ta�c form Return filed by the estate representative. EV-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 written correction 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 o�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. ��O� \ � ��� � � \� � - ��� � \ \����\ � . � � ��� � ���\\\�\��� �� �� If indicating a different tax rate, please state ,,���� ��;��,��� � �� �� � ���������������������,;; ���\� ������������� � � ������������.��\��� � our relationshi to the decedent: � `����°`�����`���`���;"�`�, "`��`�``���` `° `'����"�`������`�``�`�"��\\ y p �,��������\��:\ ... �, , � ..�\\\\\`��� ��\ ����\\\�\��. ' ��������� �`�\\ , \���\���: :���\\�\\���������\�\���\\������\��\����\������\����\�\�����\;\��\\�\��\������ 1. Date Established 1 ;:��������������.�;�����������,�\\�����\\� ��;�\���\���\\\\\\\���� ,. , ,�����\,\\,\\���,������,�\\���\������\����\������\�����\�� ��\,:���\�����������\�o�������`��`:���`��\���\�,���;��������,������� A n B I r1Ce 2 $ �������,�`���\\\�\\\\\��`�\'\'\\`� `'\��:`�`\\�\\�`�\��`y\ �:`���� 2. ccou t a a �� � \\\ \ \ \ �\��\\\\\\\\\\\\\��\\\\\��� �� ,���, \,\�\\\\��\���������\\\\,\\\ �\�\�\\\\��\� �,���,�;,�,,,���������o��������,�����\����\�,�\\������\��;� X \\���� ��`��\..�\����\�\\\\�:��:�`,`.\.: \,\:\.`O�.\"�������:��:�\�:\�\\\\`\`��\\��,: 3. Percent Taxable 3 .����;������\�������\\�:��`,����`��.��\���������\\�\\\\����;�\�,� ������,�������\�\�\���,������\��,\�\�\�������\�0��\\\,\�\��\����. � ,�,�,�, _ ����\� __ . `����,� � ��\� \� ��..���o � � �\���\�\��\�����\������� 4. Amount Sub'ect to Tax 4 �;�,� � ������,�;���,\����,��������`����,��:��,�������,�\�������\��������� J ���������\\��\������\\\\\\�������j��\\���������\\\�\���\�\�\��\�\\�\���: 5. Debts and Deductions 5 - � ����\��\�\�\�\\\���\�\\� �\\\;����\���\����\\��\\`\\\\�0��\\\\�\\��\\ � � � ���� ��� 6. Amount Taxable 6 $ �� � ��� � ��� ��������� �,�� �� �� � � \������������� �� ..\� �����\����\�\��\�\���\�\�\��\\�\\ � \\�����������\�\ \�� �\�\��������: ��\��� �� ����\\���\ ��.\�\\���\�� ��,�\�� �� ���������\����� ����� .. 7. Tax Rate 7 X < ����� ��:� `���\\°�\\�����\\\����."�`��\������\"\��\�:\�\�\\��`���`\�\�� o ��\�\��\��\����\\���\\.\��\\�����\\�\\`���������`�\�\\\`\\\�\����\�\�\���`�\�� 8. Tax Due O � ����� \\\\\�\\����\�\��\���\\�\� ����������\������\���\��°���\\\����\��������\�� �\ \�� \�\\\�\�\���\����`�\\\��\\��\��\\�\���\�\\��\\\��\��\�\\\��\�� �� \\�� � � � �\� \\ � \ ��� �\�\�\� ��, � 9. With 5% Discount (Tax x .95) � 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 (� D Taxpayer Signature Telephone Number Dat IF 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