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Home My WebLink About03-28-05 .... ....\ o ..... i,J ... i"t '!} tt'.' i.J - ",.. - ? - :=' ::: :- r- - ",.. ~ :.- :.- - - ;,- :.- - - ;,- :.- - --J \..; ~ t~ ~~ r (' ':;;'::"'r~_ , - . r- ~ :::i> "C ~ t.:: tc- c ., L -~ -0 ~<58J ('(~ :Cn~ "~c; ~ :l: r,iJ'z ~nLJ' ~~ C\~ - '?' "'0 "01. ~ ::l~ % (" '" <\ "~~,. ~- \ \ ' '-" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z8D60l HARRISBURG, PA 171Z8-0601 *' INFORMATION NOTICE AND ,r~TAXPAYER RESPONSE !\-- ~- ' ACN DATE FILE NO. 21 05 C2~ 05109797 03-10-2005 REV-lSOEXAfP tOg-OO} <"',"I" r I; ie' EST. OF FRANCES J AMI CUCCI 5.5. NO. 169-26-6793 DATE OF DEATH 11-17-2004 COUNTY CUMBERLAND TYPE OF ACCOUNT o SAVINGS IX] CHECKING o TRUST o CERTIF. , "\' ~~ DEBORAH R STEPHENS 1205 CROSS CREEK DR MECHANICSBURG PA 17055 REHIT PAYHENT AND FDRHS TO, REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Daparbant with the information listed below which has been usad in calculating the potential tax due. Their records indicata that at the daath of the above decadent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect. plaase obtain written correction from tha financial institution, attach a COpy to this forM and return it to the above address. This account is taxabla in accordance with the Inheritance Tax Laws of the Commonwaalth of Pennsylvania. Questions .ay ba answered, by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 30740-11 Date 08-14-2004 Established Account Balance 665 . 33 Percent Taxable X 100 . 00 Allount Subject to Tax 665 . 33 Tax Rate X .045 Potential Tax Due 29.94 PART TAXPAYER RESPONSE [!Jliijiji~g~l!li!i!~I!!!!~~!jijl~~~;i;![~gg~i!i!iil!iii.ijij.~~~~~~!!i!i~lI!i!i!..~.I!l]!ijU.il!j~II!I!~I~li!!'jjj~~Iji!l~ A. '~The above infor.ation and tax dua Is correct. ~ I. You .ay choose to remit payment to the Reglstar of Wills with two copies of this notice to obtain a discount or avoid intarest. or you may check box "A" and return this notice to the Register of Wills and an official assess_ent will ba issued by the PA Department of Revenue. To insura proper credit to your account, two (Z) copies of this notice must acco.pany your paymant to the Register of Wills. Make check payable to: "Ragister of Wills, Agent". NOTE: If tax payments are mada within three (3) months of the decedent"s date of death, you may deduct a 57. discount of the tax due. Any inheritanca tax due will become delinquent nine (9) months after the date of death. [CHECK ] ONE BLOCK ONLY B. D The above asset has been or will ba reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by tha decadent's representative. C. 0 The above information is incorrect and/or debts and deductions wera paid by you. You llIust complete PART 0 and/or PART @] below. X If you indicate a different tax rate, please state your relationship to decedent: PART @J TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax S. Debts and Deductions 6. Amount Taxable 7. Tax Rate B. Tax Due OF TAX ON JOINT/TRUST ACCOUNTS 1 2 3 4 5 6 7 8 X PART [!J DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line S of Tax Computation) penalties of perjury, I declare th.t the facts I the best of my knowledge and belief. I $ have reported above are true, correct and HOME (717) 7'- 1- 777'- WORK (7, 7) 'J 7 7 -; YU TELEPHONE NUMBER 7 it r jr, )--- DATE () AXPAYER SIG ATURE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on infar.ation submitted by the financial institution. Z. Inheritance tax bBco.es dslinquent nine .onths after the decedent's data of death. 3. A joint accQunt is taxable even though the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the daCBdent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointly betwBsn husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others arB taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and co.putation in the notice are correct and deductions are not being clai.ed~ place an "X" in block "A" of Part I of the "Taxpayer Rliilsponse" section. Sign two copies and submit the. with your check for the amount of tax to the Register of Wills of the county indicated. The PA Depart.ent of Rliilvenue will issue an official assliilssment (For. REV-1548 EX) upon receipt of the return from the Register of Wills. Z. BLOCK B - If the esset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent's representative~ place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue~ Bureau of Individual Taxes~ Dept Z80601~ Harrisburg~ PA 171Z8-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed~ check block "c" and complete Parts 2 and 3 according to the instructions below. Sign two copies and SUbMit the. with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assess.ent (For. REV-1548 EX) upon receipt of the return from the Register of Wills. TAX RETURN PART 2 - TAX COMPUTATION lINE 1. Enter NOTE: the date the account originallY was established or titled in the .anner existing at date of death. For a decedent dying after lZ/12/8Z: Accounts which the decedent put in joint na.es within one (1) year of death are taxable fully as transfers. However~ there is an exclusion not to exceed $3~000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (MM) appears before your first name in the address portion of this notice~ the $3~000 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of the account inCluding interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established .ore than one year prior to the decedent's death: 1 DIVIDED BY TOTAL HUMBER OF JOINT OWNERS Example: A joint asset registered DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE SURVIVING JOINT OWNERS in the na.e of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 16.7% (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one yeer of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X taO PERCENT TAXABLE Example: Joint account registered the decedent. I DIVIDED BY 2 (SURVIVORS) = .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 4) is determined by mUltiplying the account balance (line Z) by the percent taxable (line 3). S. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line S) fro. the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. death to or for the use of a natural parent~ an adoptive parent~ or a stepparent of the child is OX. The lineal class of heirs includes grandparents~ parents~ children~ and lineal descendliilnts. "Children" includes natural children whether or not they have been adopted by others~ adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents~ whether or not they have been adopted by others~ adopted descendents and their descendants and step-descendants. "Siblings" are defined es individuals who have at least DOS parent in co~eon with the decedent~ whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiariss. Date of Death Spouse Lineal Sibling Collateral 07101/94 to 12/31/94 3X 6X 15X 15X 01/01/95 to 06/30/00 OX 6X 15X 15X 07101100 to present OX 4.5%. 12X 15X MThe tax rate Imposed on the net value of transfers froe a deceased chIld twenty-one years of age or y ounger at CLAIMED DEDUCTIONS PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are detereined as follows: A. You legally are responsible for payment~ or the estate subject to adeinistration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed .ust be ite.ized fully in Part 3. If additional space is neBded~ use plain paper 8 112" x 11". Proof of payment may be requested by the PA Depart.ant of RevenuB. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11.96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT STEPHENS DEBORAH R 1205 CROSS CREEK RD MECHANICSBURG, PA 17055 _____u_ fold ESTATE INFORMATION: SSN: 169-26-6793 FILE NUMBER: 2105-0280 DECEDENT NAME: AMICUCCI FRANCES J DATE OF PAYMENT: 03/28/2005 POSTMARK DATE: 03/24/2005 COUNTY: CUMBERLAND DATE OF DEATH: 11/17/2004 NO. CD 005123 ACN ASSESSMENT CONTROL NUMBER AMOUNT 05109797 I $29.94 I I I I I I I I TOTAL AMOUNT PAID: $29.94 REMARKS: CHECK#1365 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WillS