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Home My WebLink About03-21-05 .......'.. ....., . ^.,".," 1..- a:~.~ ,\: ~. ;() ~ '~/i r<1 ...... ~ N 1;0 ,...) f') '. ,..:i .... Q t'" .... " ~ ~ ~ o ~ ~ ~ ~ , , aD ~ '0 .~ ~ Ii Ii S 1 .7' I-:i ~ I ',.,,; :i~:i 171'. " v,."; COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 '*r.CF INFORMATION NOTICE . AND .TAXPAYER RESPONSE FILE ACN DATE NO. 21 05 ;;:(lpl/ 05106585 03-01-2005 REY.15~5 EX AFP (D9- ~ TYPE OF ACCOUNT o SAVINGS [j(] CHECKING o TRUST o CERTIF. TO: ,one II r Lbl.l.l I:,.: ex O'X'L'.. 1\11"1., EST. OF MARIE A THIEME S.S. NO. 180-01-4596 DATE OF DEATH 11-10-2004 Cou~ry CUMBERLAND JANE A THIEME 15 MANOR DR MECHANICSBURG PA 17055 REMIT PAYMENT ANO FORMS REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PSECU has provided the DepartMent with the inforllation listed below which has been used in calculating the potential tax due. Their records indicate that at the daath of tha abova decedent~ YOU ware a joint owner/benaficiary of this account. If YOU feel this inforllation is incorrect~ please obtain written correction froll the financial institution~ attach a copy to this form and return it to the above address. This account is taxable in accordanca with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions lIay be answared by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING ANu PAYMENT INSTRUCTIONS Account No. 0180014596-54 Oate 12-09-2000 Established Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x 8,192.74 16.667 1,365.48 .045 61. 45 To insure proper credit to your account~ two (2) copies of this notica must accompany your payment to the Register of Wills. Make check payable to: "Register of Wills~ Agent". x NOTE: If tax paYllents ara made within three (3) lIonths of the decadent's date of death~ you may daduct a 5X discount of the tax due. Any inheritanca tax due will become delinquent nine (9) lIonths after tha date of death. Tax PART TAXPAYER RESPONSE [!]li!i!!!~III.i!i!.!!III_I!!il~~~!!!ll_~!I!!I~~!!i!!.!ilI.Jii~~~~~li!!j~ll!ili!~_~I!i!I_!ill.!lllm~~!!!i.~~li![~~ A. /\if The above information and tax due is correct. ~ 1. You may choose to raDlit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest~ or YOU may check box "A" and return this notice to the Register of Wills and an official assassment will be issuad by the PA Department of Revanue. [CHECK ] ONE BLOCK ONLY B. 0 The abova asset has been or will be reported and tax paid with the Pennsylvania Inharitance Tax return to ba filed by the decedent's representative. C. 0 The above inforllatian is incorrect and/or debts and deductions wera paid by you. You must complete PART 0 and/or PART 0 below. PART ~ DATE PAID DEBTS AND DEDUCTIONS CLAIMED If you indicate a different tax rate} please state your relationship to decedent: PART @] TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Date Established 1 2. Account Balance 2 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 S. Debts and Deductions 5 6. Amount Taxable 6 7. Tax Rate 7 X 8. Tax Due 8 PAYEE DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line 5 of Tax Computation) I $ facts I have reported above are true} correct and HOME ( 117> r;, q 7 -cJ'/ 7j' WORK ( ) TELEPHONE NUMB DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicabls interest based on information submitted by the financial institution. Z. Inheritance tax becDA'BS de1.lnquent nine _ooths after the decadsnt's date of death. 3. A joint account is taxable Bven though the decsdent.s nalle Nas added as a matter of convenience. 4. Accounts (including those held betwBsn husband and wife) which tha decedant put in joint na_as within one year prior to death are fully taxable 8S transfsrs. 5. Accounts established jointly betwBsn husband and wife .ore than one yS8r prior to death arB not taxable. 6. Accounts held by a decedent Win trust for" another or others are taxable fully, REPORTING INSTRUCTIONS - PART 1 TAXPAYER RESPONSE 1. BLOCK A - If the information and coap~tation in tha notice are correct and deductions are not being clai.ed~ place an ~X" in black "A" of Part 1 of the "Taxpayer Response~ section. Sign two copies end sub.it them with your check far tha a.aunt of tax to tha Register of Wills of the county indicated. The PA Depart.ent of Revenua will issue an official assassment (Farm REV-1548 EX) upon receipt of the return fro. the Ragistar of WIlls. 2. BLOCK B - If tha assat specified on this notice has bean or will ba reported and tax paid with the Pennsylvania Inharitanca Tax Return filed by the dacedent's reprasentative~ place an "X" in black "8~ of Part 1 of tha "Taxpayer Responss" section. Sign tine COPy and return to the PA Depart.ent of Revenue~ Bureau of Individual Taxes~ Dept 280601~ Harrisburg~ PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notica infor.atian is incorrect and/or deductions are being claimed~ chack block "C" and complete Parts 2 and 3 according to the instructions below. SIgn two copies and su~it thad with your check for the amount of tax payable to tha Register of Wills of the county indicated. The PA Department of Ravenue will issue an official assessment (Form REV-1544 EX) upon receipt of the return fro. the Ragister of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Entar NOTE: the date the account originallY was established or titled in the manner existing at date of death. For a dacedent dying after 12/12182: Accounts which the decedent put in jOint na.es wIthin one (1) year of death are taxabla fully as transfars. Howaver~ there is an exclusion not to exceed $3~ODO par transfaree ragardlass of the value of the account or the numbar of eccounts hel~. If a double asterisk (MM) appears before your first na.e in the address portion of thIs notice~ the $3~000 exclusion already has been deducted from the account balance as reportad by the financial instJtution. 2. Enter the total balan~e of the account including interest accrued to the date of death. 3. The percent of the 8c~ount that is taxable far each survivor is date,..jned 8S follows: A. The percent taxable for joint assets establiShed mare than one year prior to the decedent"s death: 1 DIVIDED BY TOTAL NUMBER OF JOINT OWNERS Example: A joint asset registered DIVIDED 8Y TOTAL NUMBER OF X 100 PERCENT TAXABLE SURVIVING JOINT OWNERS in tha na~e of the decedant and two ather persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 16.71. (TAXABLE FOR EACH SURVIVOR) B. Tha percant taxable for assets created within one year of the decedent"s deeth or accounts owned by the decedent but held in trust far another individual(s) (trust beneficIaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 PERCENT TAXABLE Exa.ple: Joint account registered the decedent. 1 DIVIDED BY 2 CSURVIVORS) '" .50 in the na.e of the decedent and two other persons and established within one year of death by X 100 sox (TAXABLE FOR EACH SURVIVOR) 4. The aMount subject to tax (line ~) is detenlined by .ultiplying the account balance (line 2) by the percent taxable (line 3). 5. Entar- the total of the debts and deducHons listed in Part 3. 6. The a.ount taxable (line 6) is deter.ined by SUbtracting the debts and deductions (line 5) frOM tha a.aunt subject to tax Cline 4}. 7. Entar the appropriate tax rate (line 7) as deter.ined below. he x rata JIfP an s III cea y Y g younger at death to or for the use of a natural parent~ an adoptiva parent~ or a stepparent of the child is OX. The lineal class of heirs includes grandparents~ parBnts~ children~ and lineal descendents. "Children" includes natural children whether or not they have been adopted by others~ adopted children and step child'rllh. "Lineal descendents" includes aU children of the natural parents and their descendents~ whether or not they have been adapted by others~ adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in COUlon with tha decedent~ whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3. 6. 15. 15. 01/01/95 to 06/30/00 o. 6. 15. 15. 07/01/00 to present o. 4.5%_ 12. 15. or. t. osad an the nat value of tr sfer fro a .a ... child twent -one ears of a a or CLAIMED DEDUCTIONS PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as fallows: A. You legally are responsible for- pa~ent~ or the estate subject to ad.inistration by a personal rapresentative is insufficient to pay the duductible itas. B. You actually paid the debts after death of the decedent and can furnish proof of pay.ent. C. Debts being clailled .ust be ibl_ized fully in Part 3. If additional space is needed.. use plain paper 8 1/2" l( 11". Proof of pay.ent may be requestad by the PA Depart.ent of Revenue.