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Home My WebLink About06-20-14 BUREAU 29 Pennsylvania Inheritance Tax B6B1 y � ,y 6NUTYI°°"` TAXES Pa BOX zs l Ile j P enns Lvania RARRISBURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE And Taxpayer Response °`°""Ex V°Mc 1P8 FILE NO.2114-0395 ACN 14126965 DATE 05-19-2014 Type of Account Estate of JULIA A ROTH Savings SSN Checking Date of Death 03-29-2014 X Trust BEVERLY R WARREN County CUMBERLAND Certificate 41 W MAPLE AVE SHIREMANSTOWN PA 17011-6557 N O C? x rn C-5 n r- ry n1 rr7 - t' = rn p :ta U �n I o a � _n n PNC BANK NA provided the department with the information below indicating that at the,..-�th- the — above-named decedent you were a joint owner or beneficiary of the account identified. a ry rn Account No.5005570662 Remit Payment and Forms to. °v C'1 Co Date Established 03-21.2011 REGISTER OF WILLS Account Balance $10,184.39 1 COURTHOUSE SQUARE Percent Taxable X 100 CARLISLE PA 17013 Amount Subject to Tax $10,184.39 Tax Rate X 0.045 Potent a(Tax Due $458.30 NOTE*: If tax payments are made within three months of the With tia Discount Tax x 0.95 decedent's date of death,deduct a 5 percent discount on the tax ( ) ${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. 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 0The 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 El The tax rate is incorrect. F-1 4.5% 1 am a lineal beneficiary(parent,child,grandchild,etc.)of the deceased. (Select correct tax rate at right, and complete Part E] 12% I 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 4�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 if requested by the department. (if additional space is required,you may attach 81/2"x 11"sheets of paper.) Date Paid Payee Description Amount Paid Total Enter on Line 5 of Tax Calculation $ It Tax Calculation 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 S. Debts and Deductions 5 4 6. Amount Taxable 6 $ 5 7. Tax Rate 7 x 8 8. Tax Due 8 $ $ 9. With 5%Discount(Tax x .95) 9 x J 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, f declare that the facts I have reported above are true,correct and complete to the best of my knowledge and belief. Work Home - 9 75--0 41511,1- Tax I p yer Sign t 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 I BUREAU OF INDIVIDUAL TAXES 1 P L pennsiylvania PD Box ?80601 Pennsylvania Inheritance Tax r J HARRISBURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE And Taxpayer Response °`°' "E%0-ON FILE NO.2114-0395 ACN 14126964 DATE 05-19-2014 Type of Account Estate of JULIA A ROTH Savings SSN Checking Date of Death 03.29-2014 X Trust BEVERLY R WARREN County CUMBERLAND Certificate 41 W MAPLE AVE SHIREMANSTOWN PA 17011-6557 rya 0 C7 !q r�Tl c m n rn n o ,�-,`. r ry m +n rr, t� ;:3 Q Z3 CZ r\S r" rn PNC BANK NA provided the department with the information below indicating that at the death b1'AV above-named decedent you were a joint owner or beneficiary of the account identified. Account No.5070095511 Remit Payment and Forms to: Date Established 03-24.2011 REGISTER OF WILLS Account Balance $2,701.15 1 COURTHOUSE SQUARE Percent Taxable X 100 CARLISLE PA 17013 Amount Subject to Tax $2,701.15 Tax Rate X 0.045 Potential Tax Due $121.55 NOTE`: If tax payments are made within three months of the With 5%Discount Tax x 0.95 decedent's date of death,deduct a 5 percent discount on the tax { } $(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. A No taxis due. I am the spouse of the deceased or l 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. 4.5% I 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 fort. 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. ,ln` � �1 it PART 2 1 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 8112"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 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 j 2. Account Balance 2 $ 'PAD { 3. Percent Taxable 3 X 1 2 4. Amount Subject to Tax 4 $ 3 �) 5. Debts and Deductions 5 - 4 6. Amount Taxable 6 $ 5 7. Tax Rate 7 X 8 7 8. Tax Due 8 $ 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 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 Home 1 76--o 14-V L � J Taxpaye Signatur Telephone Number Date E NEED FURTHER ASST TANCE, CONTACT PENNSYLVANIA DEPARTMENT OF REVENUE T OFFICE, OR THE INHERITANCE TAX DIVISION AT 717-787-8327. SERVICES FOR ERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020