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HomeMy WebLinkAbout06-16-14 BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax '-YT7 Pennsylvania PO SaX_?AG681, 1��\�&' DEPARTMENT OF REVENUE ,NARRISBUfD` PA 17128-6681 Information Notice EEw.is<.E.Hoare U.-U, And Taxpayer Response FILE NO.2113-1280 ACN 14120281 DATE 04-18-2014 Type of Account Estate of MARY C THOMAS Savings SSN Checking Date of Death 09.11-2013 Trust KIMBERLY A HAWKINS County CUMBERLAND Certificate 164 FAITH CIR '-i 73 o CARLISLE PA 17013-8870 c- rn n C__ c, c co n c > z o 11� x r— r + mm I - r7 rn o LZ7 n -n c =:3 c F. :: co r > 1 ct0 to o PSEcu provided the department with the information below indicating that at the death of the above-named decedent you were ajoint owner or beneficiary of the account identified. Account No.999999 Remit Payment and Forms to: Date Established 09.11.2013 REGISTER OF WILLS Account Balance $75,523.34 1 COURTHOUSE SQUARE Percent Taxable X100 CARLISLE PA 17013 Amount Subject to Tax $75,523.34 Tax Rate X 0.045 Potential Tax Due $3,398.55 NOTE If tax payments are made within threw 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. ff Step 1: Please check the appropriate boxes below. A ONO 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. - g The information is The above InfurmaTon is cor reel, no deductions are being taken, and payment wiii be seni - "- 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.) 15% All other relationships (including none). D DChanges 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. t V 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 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 t account balance(Line 2 , or y g ( } ) percent taxable(tine 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 2 i 4. Amount Subject to Tax 4 $ 3 5. Debts and Deductions 5 4 6. Amount Taxable 6 $ 5 7. Tax Rate 7 X 8 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 fisted 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 7� Taxpayer Sig ature 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 AD C31,ZB0601 ' ' DEPARTMENT OF REVENUE xA RISHONG FA 17128-0601 Information Notice aev sas"R«Exec roe in And Taxpayer Response FILE NO.2113-1280 ACN 14120280 DATE 04-18-2014 Type of Account Estate of MARY C TROMAS Savings SSN Checking Date of Death 09.11.2013 Trust KIMBERLY A HAWKINS County CUMBERLAND Certificate 164 FAITH CIR CARLISLE PA 17013-8670 ANNUITY 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.99999 � trti Remit Payment and forms to: Date Established 09-11.2013 � � REGISTER OF WILLS Account Balance $225,570.00 1 COURTHOUSE SQUARE Percent Taxable X 3.333 CARLISLE PA 17013 Amount Subject to Tax $7,518.25 Tax Rate X 0.045 Potential Tax Due $338.32 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 0.85) $(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 ZNci 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. -g The information is The above information is cunrcci;no deductions are being taken,and payment wiii be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C ❑The tax rate is incorrect. E�] 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.) 015% 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 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. (it additional space is required, you may attach 8 112"x 11"sheets of paper.) Date Paid Payee Description Am unt 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 2 j 4. Amount Subject to Tax 4 $ 3 5. Debts and Deductions 5 4 6. Amount Taxable 6 $ 5 7. Tax Rate 7 6 $ 8. Tax Due 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 r\, PA Ili, Home �7 { Taxpayer Signatu Telephone Number Date E NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA DEPARTMENT OF REVENUE T OFFICE, OR THE INHERITANCE TAX DIVISION AT 7117-787-8327. SERVICES FOR ERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020 REV-1500 1505610105 ° `°'"'`� ' OFFICIAL USE ONLY PA Department of Revenue pennnsylvarda ^ County Code Year File Number PO BO 28o6vidual7azes INHERITANCE TAX RETURN PO BOX 280601 g.L w 'HarrisburgPA1.71.28.0661 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW ' Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 09/11/2013 04/23/1944 Decedent's Last Name Suffix Decedent's First Name MI Thomas Mary C (if Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN,MUSTBE FILED.IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW- GD I.Original Return O 2.Supplemental Return O 3. Remainder Return(Date of Death Prior to 12-13-82) i O 4.Limited Estate O 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required r death after 12-12.82) O 6. Decedent Died Testate O 7.Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9.Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 11. Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE OIRELTED T0: Name Daytime CT§lephone Numb z1 M rn Kimberly A Hawkins o crni o - — DO �^ — r R S WILLS USE ONFYO n Z M UI O U First Line of Address O C3 164 Faith Circle c-> C: =n Z3 y _._ .. _ . _... .. . . J Second Line of Address = G7 r 'T (D .._.._.- .._ . .. . _... ..._._ ..._ . ..._ DATE FILED City or Post Office S State ZIP Cotle ()� Carlisle Pa 17013 I Correspondent's e-mail address: Under penalties of perjury,I declare that I have examined this return,Including accompanying schedules and statements,and to the best of my knowledge and belief, it Is true,correct and complete.Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610105 1505610105 KIMBERLY A HAWKKNS , 0 3 313 104 164 FAITH CIRCLE CARLISLE,PA 17413 DATE PAY TO Register of Wii1s,Agent $ 3aa (pa THE ORDIR OF U3 J a CL T d7 ,�tL ld�Y- 4 .PLA LARS 8 CARMAGE cwB ORRs!TwNWNK�- .l3laso A Ifa&bm of Fwdk— r/ bz;e o:031315036l: 106 006523,1' 01 4 o T M1•a v to x � ca .q � w � I =+ c � � t 1 0 — C a 3 N 73 ril is m cp rrx O m ^ri {yt � �" y O N u•~•�t�. 4 igg 4r NJ{�' M" . 0P1 5. {