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HomeMy WebLinkAbout04-07-14 BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax • '- pennsylvania PD BOX 288601 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice And Taxpayer Response FILE N0.2114 14-0048 8 ACN 14111442 DATE 03-06-2014 Type of Account Estate of NICHOLAS P KAFKALAS Savings SSN Checking Date of Death 12.31-2013 Trust ELLENANN KAFKALAS County CUMBERLAND Certificate 112 S MADISON ST ALLENTOWN PA 18102-4636 N O rn r C> o M C> U' o a7yr rnrn rZrn -�1 � n cn o rn SANTA DER BANK provided the department with the information below in that a'hhe deathailf the above-named decedent you were a joint owner or beneficiary of the account identified. Account No.7675933346 Remit Payment and Forms to: Date Established 12.27-2012 REGISTER OF WILLS Account Balance $90,79520 1 COURTHOUSE SQUARE Percent Taxable X 16.667 CARLISLE PA 17013 Amount Subject to Tax $15,132.84 Tax Rate X 0.150 Potential Tax Due $2,269.93 NOTE": If tax payments are made within three months the 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. PART Step 1 : Please check the appropriate boxes below. 1 A Otto taxis 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 Step 2 on reverse. Do not check any other boxes and disregard the amount " shown above as Potential Tax Due. B 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. C ❑The tax rate is incorrect. Q 4-5°l0 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 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. 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 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 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 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 Official Use Only O AAF your relationship to the decedent: PA Department of Revenue 1. Date Established 1 2. Account Balance 2 $ PAD 3. Percent Taxable 3 X 1 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 9. With 5%Discount(Tax x.95) 9 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, 1 declare that the facts I have reported above are true,correct and complete to the best of my knowledge and belief. d Work (717)540-7746 --7 Atty for Estate Home 04/04/2014 Taxpayer Signature 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 BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax pennsylvania PO Box 2B0601 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice ' ° vevasae ex mcsxec IN-w And Taxpayer Response FILE NO.2114-0008 ACN 14111444 DATE 03-06-2014 Type of Account Estate of NICHOLAS P KAFKALAS Savings SSN Checking Date of Death 12-31-2013 Trust ELLENANN KAFKALAS County CUMBERLAND Certificate 112 S MADISON ST ALLENTOWN PA 18102-4636 xv C7 s :0 O m � p :::a C) O M 7J D o rrt m ' z M — o - Z Cn n O 2! O C — O M SANTANDER BANK provided the department with the information below indicating that t�1e death of trhe.��1 above-named decedent you were a joint owner or beneficiary of the account identified. cr1 Remit Payment and Forms to: Account No.7675933680 Date Established 12-27-2012 REGISTER OF WILLS Account Balance $66,620.58 1 COURTHOUSE SQUARE Percent Taxable X 16.667 CARLISLE PA 17013 Amount Subject to Tax $ 11,103.65 Tax Rate X 0.150 Potential Tax Due $ 1,665.55 NOTE If tax payments are made within three months the 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. PART Step 1 : Please check the appropriate boxes below. 1 � 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 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. C The tax rate is incorrect. 74.5% 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 F�Changes or deductions The information above is incorrect and/or debts and deductions were 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 IW 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 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 6 Tax Calculation 3 ff 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 of death, 3. Enter the percentage of the account that is taxable to you. a. First,determine the percentage owned by the decedent. T" 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 1000%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 Official Use Only ❑AAF your relationship to the decedent: PA Department of Revenue 1. Date Established 1 2. Account Balance 2 $ PAD 3. Percent Taxable 3 X 1 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 a $ 7 8 9. With 5%Discount(Tax x .95) 9 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 (717)540-7746 Atty for Estate Home 04/04/2014 Taxpayer Signature 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 BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax pennsylvania PO BOX 280601 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice And Taxpayer Response REV-1543 0­EXEC ga FILE N0.2114-00 008 ACN 14111446 DATE 03-06-2014 Type of Account Estate of NICHOLAS P KAFKALAS Savings SSN X Checking Date of Death 12-31-2013 Trust ELLENANN KAFKALAS County CUMBERLAND Certificate 112 S MADISON ST ALLENTOWN PA 18182-4636 n 0 m o ITT c� LU O min � cn � y rn m m n (n :71 O t7 C m Jr- ru co o Cn �1 SANTANDER BANK 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. Account No.2107866589 Remit Payment and Forms to: Date Established 12-27-2012 REGISTER OF WILLS Account Balance $500.00 1 COURTHOUSE SQUARE Percent Taxable X 16.667 CARLISLE PA 17013 Amount Subject to Tax $83.34 Tax Rate X 0.150 Potential Tax Due $12.50 NOTE': If tax payments are made within three months of the 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. PART Step 1 : Please check the appropriate boxes below. 1 A ❑No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21_1years old or younger at date of death. B 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. C 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.) E] 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 part 3 as appropriate on the back of this form. E r'�Kl C 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 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 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 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"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 1 based on your relationship to the decedent. If indicating a different tax rate,please state Official Use Only ❑AAF your relationship to the decedent: PA Department of Revenue 1. Date Established 1 2. Account Balance 2 $ PAD 3. Percent Taxable 3 x 1 4. Amount Subject to Tax 4 $ 3 5. Debts and Deductions 5 - 4 6. Amount Taxable 6 $ 5 6 9. With 5%Discount(Tax x .9-57 1 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 (717)540-7746 Atty for Estate 04/04/2014 Home Taxpayer Signature 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 NICHOLAS LAW OFFICES, PC NORTHWOOD OFFICE CENTER 2215 FOREST HILLS DRIVE SUITE 37 HARRISBURG, PA 17112-1099 STEVE C.NICHOLAS TELEPHONE . (717)540-7746.= FAX (717) 541-1527 April 4, 2014 Register of Wills of Cumberland County Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 In Re: Estate of Nicholas P. Kafkalas #2014-00008 PA#2114-0008 Ladies/Gentlemen: I am enclosing three sets of PA Inheritance Tax Information Notice for joint-owner Ellen Ann Kafkalas. There is one copy of each for your office and one for the Department of Revenue. Please accept these items for processing. Very truly yours, Christina L. Mcholas N s m M °= M o0 -c� cln rn -0 v' v enclosures n z rn o Zcn �c o0 o C-> c,> o 3 n - r, r '�., �. _. ,1 e,c _... _...._. .. _ . ... .. ... ..... ... . .... .... .. .. .... ,,..�. . 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