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HomeMy WebLinkAbout04-03-14 BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax pennsylvania PO BOX 280601 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice .¢Vasa ex 0.r.e 1.n-,z, And Taxpayer Response FILE NO.21 —1 f l(o3 ACN 14111958 DATE 03-10-2014 Type of Account Estate of MELVIN D FEIDT Savings SSN X Checking Date of Death 02-04-2014 Trust MITCHELL A FEIt1T County CUMBERLAND Certificate 1212 THARP ST COAL TOWNSHIP PA 17866-1058 r+a c m rn M o C") xt vl ° moo METRO BANK provided the department with the information below indicating that a?@(e'�th the* c>: above-named decedent you were a joint owner or beneficiary of the account ident• lec. F ,r= Erg v En Account No.513367144 Remit Payment and Forms to: Date Established 02-11-2002 REGISTER OF WILLS Account Balance $3,672.02 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $ 1,836.01 Tax Rate X 0.150 Potential Tax Due $275.40 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. 1 am the spouse of the deceased or 1 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 17The 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. F-� 4.5% 1 am a lineal beneficiary(parent,child,grandchild,etc.)of the deceased. (Select correct tax rate at right, and complete Part 012% 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 FX]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 it 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 $ r*: n PARY 0__ Tax Calculation 3 if you a e making a correction to the establishment date(Line 1)account balance(Line 2),or percent taxable(Line 31, 1j =j5 rpieaWbtaiq a written correction from the financial institution and attach it to this form. .i. 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. Entehlhe percentage of the account that is taxable to you. r:i al ifjrst,determine the percentage owned by the decedent. C3 rti �,, Accounts that are held"in trust for"another or others were 100%owned by the decedent. if.—,j 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 $ 2 3 I 5. Debts and Deductions 5 - 4 6. Amount Taxable 6 $ 5 7. Tax Rate 7 X 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 717-774-7435 Home I Taxpayer Si nature ,1 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 STONE LAFAVER & SHEKLETSKI ATTORNEYS AT LAW 414 BRIDGE STREET DAVID H.STONE POST OFFICE BOX E OF COUNSEL GERALD J.SHEKLETSKI NEW CUMBERLAND.PA 17070 CHARLES H.STONE JON F.LAFAVER wwwstonelaw.net � , TELEPHONE(717)774-7435 FACSIMILE (717)774-3869 April 2, 2014 Cumberland County Register of Wills 1 Courthouse Square Room 102 Carlisle, PA 17013 RE: Estate of Melvin D. Feidt Estate No. 21-14-0163 Greetings: We represent the Estate of Melvin D. Feidt. Please find attached three (3) original Pennsylvania Inheritance Tax Information Notice and Taxpayer Response for the following ACN No.: 14111958. Please time-stamp one of the originals and return it to us in the enclosed self-addressed, stamped envelope we have provide'd''for your convenience. Thank you for your atte.ntion in this matter. Please do not hesitate to :contact us should you have any questions regarding this matter. Very truly yours, STONE LaFAVER & SHEKLETSKI D d Stone; Esquire DHS/jam Enclosures cc: Mitchell Arthur Feidt, Executor Q9 -n Z C7 C3 p M-+ Vii! i � . .. , \ « \ tlX \ ' � - # , «'3 � ƒ � � z — \ , � \ / \ ƒ 'Cre \ o \ � � � k�� oG « . � f ' o- _ ooa : ƒuj i \ § \ & \ ) & )c !\# s\ ; #® #« { ■ % ` c \ \\\\B \ % 0 ^ y .