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Home My WebLink About03-31-05 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 *' INFORMATION NOTICE AND T~PAYER RESPONSE FILE ACN DATE NO.21 OS Iqi 05111048 03-11-2005 REV~154S ElllFP (Ut~OD) r'- ~. OF MARY R LEZZER 5.5. NO. 175-20-1847 DATE OF DEATH 08-07-2004 COUNTY CUMBERLAND TYPE OF ACCOUNT o SAVINGS IX] CHECKING o TRUST o CERTIF. EDWARD C LEZZER 410 GREENSPRING RD NEWVILLE PA 17241 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ADA"S COUNTY NATIONAL BANK has provided the Deparbent with the infor.ation listed below which has been used in calCUlating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If yOU feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this forN and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Co..onwealth of Pennsylvania. Questions May be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 123358 Date 10-24-1985 Established Account Balance Percent Taxable ~ount Subject to Tax Rate Potential Tax Due x 1,573.89 50.000 786.95 .045 35.41 To insure proper credit to your account, two (2) copies of this notice NUst accompany your paYMent to the Register of Wills. Make check payable to: nRegister of Wills, Agent". x NOTE: If tax pay.ents are .ade within three (3) months of the decedent's date of death, yoU may deduct a 5X discount of the tax due. Any inheritance tax due will beCOMe delinquent nine (9) Nonths after the date of death. Tax PART TAXPAYER RESPONSE [!]~i~i!~;t!~.!!!!Rili!"iii!I~~~!li!!..~ii!!!i~~!!!i~ll!il.~~i~.!i!!!~Il1!i!!~~._I!I!..I!!!~II!!!.~~i!!i.~~lliiiII A. ~ The above information and tax due is corrlilct. )'J 1. You Nay choose to remit pay.ent to the Register of Wills with two copilils of this notice to obtain a discount or avoid interest, or you may check box "An and return this notice to the Register of Wills and an official assessment will be issued by the PA DepartMent of Rlilvenue. [CHECK ] ONE BLOCK ONLY B. 0 The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decadent"s representative. C. c=J The above infor.ation is incorrect and/or debts and deductions were paid by you. You must complete PART 0 and/or PART ~ below. PART @] TAX RETURN - COMPUTATION OF If you indicate a different tax rate} please state your relationship to decedent: DEBTS AND DEDUCTIONS CLAIMED TAX ON JOINT/TRUST ACCOUNTS LINE 1. Oat. Established 1 2. Account Balance 2 3. Percent Taxable 3 4. A.ount Subject to Tax 4 5. Debts and Deductions 5 6. A.ount Taxable 6 7. Tax Rate 7 8. Tax Due 8 PART [!] DATE PAID PAYEE x x DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line 5 of Tax Co.putationJ , $ perjury, I declare that the ~"ledge and belief. A-/ facts I have reported above are HDME WORK TELE ( ( HONE ER Cl5 GENERAL INFORMATION 1. FAILURE TO RESPOND tUlL RESULT IN AN OFFICIAL TAX ASSESSMENT with BJ:Iplicab18 interest based on information submitted by the fin8n~ial institution. Z. Inheritance tax beco.e5 delinquent nine months after the decedent's date of death. 3. A joint account is taxable Bven though the decedent's namB was added as a matter of convenience. 4. Accounts (inCluding those held betwesn husband and wife) which the decedent ~ut in joint names within ona year prior to death ~r8 fully taxable as transfers. S. Accounts established jointly between husband Bnd wife _ore than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or othars are taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE I. BLOCK A - If the inforllation and cDIIf'utation in the notice are correct and deductions are not being chilled, place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit the. with your check for the allQunt of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assess.ent (Form REV-1S48 EX) upon receipt of the return from the Register of Wills. Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent.s representativB, place an "X" in block "8" of Part] of the "Taxpayer Response" section. Sign eme COpy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 171Z8-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect andlor dedlJctions are being Claimed, check block "C" i!nd complete Parts Z and :5 according to the instructions below. Sign two copies and sub.it thell with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Depart_ent of Revenue will issue an official assessment (For. REV~lS48 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 deeth. For a decedent dying after lZ/lZl8Z: Accounts which the decedent put in joint names 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 (M.) appears before your first nade in the address portion of this notice, the $3,000 exclusion already has been deducted fro. the account balance as reported by the financial institution. 2. 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 detennined as fallows: A. The percent taxable for joint assets established _ore than one year prior to the decedent's death: 1 DIVIDED BY fOTAL NUMBER OF JOINT OWNERS Example: A joint asset registered DIVIDED BV TOTAL NUMBER OF X IDD PERCENT TAXABLE SURVIVING JOINT OWNERS in the na~e of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT mINERS) DIVIDED BY 2 (SURVIVORS) '" .167 X 100 16.7X (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year af the decedent's death or accounts awned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BV TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 PERCENT TAXABLE Example: Joint account registered the decedent. 1 DIVIDED BY Z (SURVIVORS) ~ .50 in the na.e of the decedent and two other persons and establishGd within one year of death by X 100 50X (TAXABLE FOR EACH SURVIVOR) 4. The a.ount SUbject to tax (line 4) is deter~ined by .ultiplying the account balance (line Z) by the percent taxable (line 3). 5. Enter ths total of the debts and deductions listed in Part 3. 6. The ~ount taxable (line 6) is deter.ined by SUbtracting the debts and deductions (line S) fro. the ~ount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as deter_ined below. D.te of Deai:h Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3X 6X 15X 15X 01/01/95 to 06/30/00 OX 6X 15X 15X 07/01/00 to present OX 4.5%_ 12X 15X -rhe tax rat. I_posed on the not value of transfers fro. a deceased Ch1ld twenty-one years of age or y oung8r at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is O~. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adof:lted children and step chUdren. "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 as individuals who have at least one parent in com.on with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsible for PByaent, Dr the estet8 subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after deeth of the decedent and can furnish proof of payment. C. Debts being clai~Bd ~st be itemi2ed fUlly in Part 3. If additional space is needed, use plain paper 8 l/Z" x 11", Proof of pay~ent may be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 '* INFORMATION NOTICE AND TAXPAYER RESPONSE FILE ACN DATE NO. 21 ')S 1((1 05111049 03-11-2005 REY-154SElliFPtD9_00> EST;!OF MARY R LEZZER 5.5. NO. 175-20-1847 DATE OF DEATH 08-07-2004 COUNTY CUMBERLAND TYPE OF ACCOUNT IX] SAVINGS D CHECKING D TRUST D CERTIF. EDWARD C LEZZER 410 GREENSPRING RD NEWVILLE PA 17241 REHIT PAYHENT AND FORHS TO, REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ADAMS COUNTY NATIONAL BANK has provided the Depart.ent with the inforution listed below which has been used in calculating the potential tax dUe. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If yOU feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Co..onwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW Account No. 9638881 .. .. Ii SEE Oat. Established REVERSE SIDE FOR 12-28-1960 FILING AND PAYMENT INSTRUCTIONS Account Balance 1 J 9 08.88 Percent Taxable X 50 . 000 Allount Subject to Tax 954.44 Tax Rat. X .045 Potential Tax Due 42.95 PART TAXPAYER RESPONSE [!]1~1~~.li!i!.I!II~"!i!il~~~lili!~.~!i!!i~I!!j!~I!!I!.~~~ei!I!!I~li!!!~_!!!i_liii.!!i!.~ll!!i.~giiilJI A. ~The above information and tax due is correct. ~ 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you .ay check box "An and return this notice to the Register of Wills and an official assessment will be issued by the PA Depart.ent of Revenue. To insure proper credit to your account, two (2) copies of this notice must accollpany your payment to the Register of Wills. Make check payable to: "Register of Wills, Agent... NOTE: If tax paYllents are .ade within three (3) .onths of the decedent's date of death, yoU may deduct a 5% discount of the tax due. Any inheritance tax due will beco.e delinquent nine (9) .onths after the date of death. [CHECK ] ONE BLOCK ONLY 8. 0 The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent"s representative. c. c=J The above information is incorrect and/or debts and deductions were paid by you. You lIust complete PART 0 and/or PART ~ below. PART ~ DATE PAID DEBTS AND DEDUCTIONS CLAIMED PART ~ TAX RETURN - COMPUTATION If you indicate a different tax rate, please state your relationship to decedent: LINE 1. Date Establishad 2. Account Balance 3. Percent Taxable 4. Allount Subject to Tax 5. Debts and Deductions 6. Allount Taxable 7. Tax Rate 8. Tax Due OF 1 2 3 4 5 6 7 8 X TAX ON JOINT/TRUST ACCOUNTS X PAYEE DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line 5 of Tax COllputation) facts I I $ HOME WORK TEL ( ( PHO E E .s- TA GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applJcsble interest basad on information submitted by the financial institution. Z. Inherit2lncB tax b.COIlfBS deUnquent nine IlWI1thS after the decedent's date of dasth. 3. A joint account is taxable even though the dscedent.s nama was added as a .atter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint na.es within one year prior to dsath ara fully taxable as transfers. 5. Accounts Bstablished jointly between husband and wife mors than one year prior to death are not taxable. 6. Accounts held by . decedent "in trust for" anothe,. Dr others are taxable fully. REPORTING INSTRUCTIONS - PART 1 TAXPAYER RESPONSE 1. BLOCK A - If the inforllaUon and computation in the notice arB correct and deductions are not being chimed~ place an "X" in black "A" of Part 1 of the .Taxpayer Response" 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 Revenue will issue an official essesSlent (For~ REV-1548 EX) upon receipt of the return from the Register of Wills. z. BLOCK B - If the asset 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 nx" in block "B" of Part 1 of the "Taxpayer Responsen section. Sign one copy and return to the PA Department of Revenue~ Bureau of Individual Taxes~ Dept Z80601~ Harrisburg~ PA 171Z8-060l in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed~ check block nc. and co.plete Parts 2 and 3 according to the instructions below. Sign two copies and sub.it them with your check for the aMount of tax payable to the Register of Wills of the county indicated. The PA Depart.ent of Revenue will issue an official assess.ent (Form REV-1548 EXl 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 12/12/82: Accounts which the decedent put in jOint na.es within one (I) 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 nu.ber of accounts held. If a double asterisk [MM) appears before your first name in the address portion of this notice~ the $3~000 exclusion already has been deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established aore than one year prior to tha decedent's death: 1 DIVIDED BY TOTAL NUMBER OF JOINT OWNERS EX~ple: A Joint asset registered DIVIDED BY TOTAL NUMBER OF X loa PERCENT TAXABLE SURVIVING JOINT OWNERS in the na~e of the decedent and two other persons. 1 DIVIDED BY 3 CJOINT OWNERS) DIVIDED BY Z [SURVIVORS) = .167 X 100 16.77. [TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual{s) (tru$t beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 PERCENT TAXABLE EXaMple: Joint account registered thlll decedent. 1 DIVIDED BY Z (SURVIVORS) == .5D in the name of the decedent and two other persons and established within one year of death by X lOD 507. (TAXA8LE FOR EACH SURVIVOR) 4. The a~ount subject to tax [line 4) is deterained by multiplying the account balance Cline Z) by the percent taxable Cline 3). 5. Enter the total of the debts and deductions Usted in Pad .3. 6. The amount taxable [line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax Cline 4). 7. Enter the appropriate tax rate (line 7) as deter.ined below. Date of Death SPOUS8 Lineal Sibling Collateral 07101/94 to 12131/94 37. 67. 157- 157. 01/01195 to 06/30/00 07. 67. 157. 157. 07101100 to p....sent 07. 4.5%_ 127. 157. MThe tB~ ratB l.posed on the net value of transfers from II dBceased child twenty-one years of age or y ounger at death to or for the use of a natural parent~ an adoptivB parent~ or a stepparent of the child is 0%. The linsal class of heirs includes grandparents~ parents~ children~ and lineal descendents. .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 as individuals who have at least one parent in com.on with the decedent~ whether by blood or adoption. The "Collateral. class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are deter.inad as follows: A. You legally are responsible for payment~ or the estate subject to administration by a personal representative is insufficient to pay the d8ductible i tellls. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itelllized fully in Part 3. If additional spees is needed~ use plain papsr 8 1/2. x 11", Proof of payment llIay be requested by the PA Dep8r~ent of RevenuQ. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU DF INDIVIDUAL TAXES DEPT,280601 HARRISBURG. PA 17128-0601 REV-1 162 EX(1 1-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT LEZZER EDWARD C 410 GREENSPRING ROAD NEWVILLE, PA 17241 ______u fold ESTATE INFORMATION: SSN: 175-20-1847 FILE NUMBER: 2105-0197 DECEDENT NAME: LEZZER MARY R DATE OF PAYMENT: 03/29/2005 POSTMARK DATE: 03/29/2005 COUNTY: CUMBERLAND DATE OF DEATH: 08/07/2004 NO. CD 005131 ACN ASSESSMENT CONTROL NUMBER AMOUNT 05111049 I $42.95 05111048 I $35.41 I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 7415 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WillS $78.36 GLENDA FARNER STRASBAUGH REGISTER OF WILLS