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HomeMy WebLinkAbout01-09-14 (3) . �L, Y�._.._...._..,_.I . '�i BUREAU OF INDIVIDUAL TAXES Penns Ivania lnheritance Tax � enns lvan�a PO BOX 280601 y � � HARRISBI�G PA 17128-0601 Information Notice DEPARTMENT OF REVENUE And Taxpayer Response REY-1543 EX DoeEXEC�os-�Z� FILE NO.2113-1205 ACN 13167660 DATE 12-11-2013 Type of Account Estate of ROBERT L KULP Savings SSN 184-38-0501 Checking Date of Death 05-23-2013 Trust LLOYD M KULP County CUMBERLAND ��j Certificate 807 W TRINDLE RD � � � MECH�4NICSBURG PA 17055-4058 � � ,,,� �p � :� � a�"c� � � � � n � � � ��' �" t"" � � � � � � � � ` � �`3 C� �74 -� "� � � � � � � � . . � ..� N � tR -_ _ � � �' ,�� _ �, ���provided the department with the information below indicating that at the death of the� above-named decedent ou were a joint owner or beneficia of the account identified. Account No.1681706652 Remit Payment and Forms to: Date Estsblished 11-79-t996 REGISTER OF WILLS � Account Balance $21,811.52 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $10,�5.76 Tax_Rate X 0.150 �otentiat Ta�c D�e $1,635.86 NOTE*: If tax payments are made within three months of the With 5%fl�couht decedent s date of death,deduct a 5 percent.discount on the tax (Tax x 0:95) $(5ee NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART.�: St@p 1: Please check the appropr�ate boxes below. � 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. Pror�eed to Step 2 on neverse. Do not chedc any other boxes and disregard the amount shown abor�e as Potential Tax Due. ----�-g---���for�e�i��s-��-�, -� �#eri�#iofl-is correct,no deductions are being takeri,ant�"PaYment wiN be sei°rt 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). .rt A p �Char�ges or deductions The information above is incorrect and/or debts and deductions v�eFe paid: listed. Complete Part 2 and part 3 as appropriate on the back of this 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 inheritance tax 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. r • 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 iotai baiance ofi the account including any interest accrued at tne date ofi de�th. 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. in i in a different tax rate lease state ��������� "��\� � \�� \ \ \\�� ����\��\'������� \\ If d cat g , P \:,��\��\���, �'�,�:����,�;���.���\�������\\�\���.� ; ��\���`�\���\�\ ��:��� ���c\�\\�\;�\\��.\;.� �\�����\������\�����\\��� �\ your relationship to the decedent: "°� �� ����` � �����\��� ; ���, � � � , �\�� ���.���. � ���,\� � \�� ��\����\ ���;����,���.� , ��:�.����������� � ����\����,�� ��o\ � �� ���. � ��. � � �� � \\\��\\� \�\� �`\C\� \\ �"\\'"��\���\\\\\\� �\�'\`�'\\.��\\�\ :� `\`����\�\��\\�\�\\\\\�\���\\\\`��\\\�\��\��\\�\�\���\� 1 ����\�����\\��\��.\\������\\,�.,�������\\�, .\�\ 1. Date Established ��\���\\��\��\\\���„�,�\\�\����\\,�,\\\\�,\���� ?`� �\��\\\�\���\\\�\\\\\\�\"�`\��\\\\\\���\\���\\�\�\���.:\�\ ���;���.��\�`�\�\��`\��\������\��\��c���\\'��\\\�\\�"\o��\�\\��\�� 2. Account Balance 2 � .,,�����\��\�\\\���\�����\�`��\\\���,���\\����\�����\���\���\ `� ����� �������\�,����\�������\\\�\�� \\\\\�\\\\\� � �\ X �.��� \�\�\\`�.\\\\\��\�\\\0������.��\���:��\\\ �\\��\\\��.�\�.����\\\"-,����� 3. Percent Taxable 3 � ,� `.���.��\�������\�.�,�\������\����\\,\\\������\���`����\�\ ����,,���������\���\\���\�\�\\\\\�\\�\,�\\\\\\���\��„�����„���, �\��\�\:� \��\��Q\\\� \\\\��\\\�:�\\\��\�\��\\:���\��\�\�\���������\�\���\Q�� 4. Amount Subject to Tax 4 $ � :.,:����������������\��\�����\�����������\���\� ������y��� �� �����������\\�\�\�\"�\��\\\�\���\\�\\�\���\\��\\����`�\��\\\`��.� , ��\,��:... �\�� .� .��\�;�\�... �.� . 5. Debts and Deductions 5 - �'�,�� �������,����°����,�;�����, ������ ������������'����������������������;��� ����� ���������\\\�����\ ��� � ��������\� �� �\������\�\�\\\�`�:��\��� ��o�: � 6 `�' ��\`�\������\��\����\�\\�\���\�\�\����\���\:�` \�\��\\���������\\\��\��\�\��� 6. Amount Taxab e , , :, , ��������������,�� � �„� �\� �\� � � ���� � �\c�����`\��\�\�`�\�\���\\\�\�\��\�\\�� \\���:.�\\\��`��������\���> X \`�� �\�\\\\�`�\�\\\\���\�;\�����\\\\�\\\`���\\\\�\�\\ ��"\\���\`\��\\\\��\���\\�� 7. Tax Rate 7 �:a\������J\\�����\\\\"��\\�\\\\�\����\�\\�'��\�\��\\�\�����\������\\\\ ���`°���\�����\���\���\�\\\�\��\����\����\\������\������\�\\��\\�\\���� ������:�o��\�\�;`�����\��\�`��\����\\\������p\`����\����`�:�\�\��������\������� 8. Tax D u e 8 � � �;�, �� � ������ ��� ��\��� ���, �A�\��\� ��\��� ������� �.�\�.;:��..>�.\����\�:��\�\\�.\`�\\.���\\\���\���.��\\��\���\�\�\0�����\�\:��\\\\�\�:\\� 9. W ith 5% D i sco u nt (Tax x .95) 9 X ...�\���:����.���\\\\��\\��\���\\��\\\�\�\��.���\�\�\\��\\\�����\\\\\��\�\\\�\\������\��c���\\�� 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 ` Taxpayer Signature Telephone Number D te 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