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Home My WebLink About03-06-14 BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax pennsytvania PO BOX 2$0601 DEPARTMENT OF REVE14UE HARRISBURG PA 17128-0601 Information Notice flv-1543 CY ov;Mc M-M And Taxpayer Response FILE NO.2113-0994 ACN 13168441 DATE 12-16-2013 Type of Account Estate of MAX D MARBAIN Savings SSN Checking Date of Death 09-09-2013 Trust MARY A KLEMSNTIK County CUMBERLAND Certificate 31 LONGWOOD DR MECHANICSBURG PA 17050-7970 • 20 9:-r -_r_ 00_TD r'n 5 C'), 0(Z- tv ofthL CD PNC BANK NA provided the department with the information below indicating that at the3JW above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to. Account No.5070115834 Date Established 12-301985 REGISTER OF WILLS Account Balance $65,257.57 1 COURTHOUSE SQUARE Percent Taxable X 16.667 CARLISLE PA 17013 Amount Subject to Tax $ 10,876.48 Tax Rate X 0.150 NOTE*: If tax payments are made within three months of the Potential Tax Due $,1,631.47 decedent's date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95) $(see NOTE') due. Any inheritance tax due will become delinquent nine months after the date of death. PARTI1 Step 1 Please check the appropriate boxes below, A '="No taxis due. I 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.Step 2 on reverse. Do not Check any other boxes and disregard the amount shown above as Potential Tax Due. B 0 The information 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, The tax rate is incorrect, � 4.5% 1 am a lineal beneficiary(parent,child,grandchild,etc.)of the deceased. (Select correct tax rate at right,and complete Part 12% 1 am a sibling of the deceased, 3 on reverse.) 15% All other relationships(including none). D �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and partJ 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. 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 it requested by the department. (if additional space is required,you may attach 8 1,12"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 tilled 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. 1 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"intrust 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 I based on your relationship to the decedent. If indicating a different tax rate,please state Official Use Only [I AAF your relationship to the decedent. PA Department of Revenue 1. Date Established i 2 Account Balance 2 $ PAD 3, Percent Taxable 3 X 2 4. Amount Subject to Tax 4 $ 3 5. Debts and Deductions 5 • 4 6. Amount Taxable 6 $ 5 7. Tax Rate 7 X 6 8. Tax Due 8 $ 7 8 9. With 5*/*Discount(Tax x.95) 9 X I- - - -.— - -- - 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;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 'Z( I e(tv Home 5ES17�-5-104 Taxpaye&gnature ✓ Telephone Number Date 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 McNees Wallace & Nurick LLc 100 Pine Street PO Box 1166 a Harrisburg,PA 17108-1166 Linda M. Eshelman,Pa.C.P. Estate Paralegal Tel: 717.2323000 o Fax: 717.237.5300 Direct Dial:717.237.5210 Direct Fax:717.260.1640 lshelman@rnwn.com March 3, 2014 Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 RE: ESTATE OF MAX D: MARBAIN Cumberland County File No.: 21-13-0994 PA Inheritance Tax - Joint Notice Ladies and Gentlemen: Enclosed are two (2) signed copies of a Pennsylvania Inheritance Tax Information Notice and Taxpayer Response issued regarding the above-referenced estate. Please date-stamp the enclosed extra copy and return to us in the stamped envelope provided. Thank you. ;state ruly, As hel An, P. z�. Paralegal cD r- Enclosures per ' www.mwn.com HARRISBURG, PA a LANCASTER, PA 0 SCRANTON, PA 0 STATE COLLEGE, PA COLUMBUS, OH 0 WASHINGTON, OC N� � C C CD IVr( D CD Q 00 ca 1 O C x C f+ t r � S n r t-•i• {Y•i R4 �V Dzc --� m ;0mKj0 r n co z Cl) m � XDm D = zmo O � -' cc�cn o ° mc r- wiz c ~ > 0 me r O C cn m O O N C i to >D co � O � M O i OA Z0 N A WO O M A A C? N