HomeMy WebLinkAbout07-24-14 COMMONWEALTH OF PENNSYLVANIA REV-1162 EXIT 1-96)
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
OEPT.280601
HARRISBURG,PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 019455
MANUFACTURERS&TRADERS_TRUST CO
ONE WEST HIGH ST
CARLISLE, PA 17013
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
13162867 j $7,362.79
ESTATE INFORMATION: SSN:
FILE NUMBER: 2113- 1000 !
DECEDENT NAME: DRUSCHEL ANITA L
DATE OF PAYMENT: 07/24/2014
POSTMARK DATE: 07/24/2014 i
COUNTY: CUMBERLAND
DATE OF DEATH: 09/05/2013
TOTAL AMOUNT PAID; $7,362.79
REMARKS: RCPT TO ATTY
CHECK# 2004359805
INITIALS: DB1
SEAL RECEIVED BY: LISA M. GRAYSON, ESQ.
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF SNDIYSDUAL TAXES Penns Iv �. Pennsylvania
BU EAU 260401 y atria Inheritance Tax
HARRISBURG PA 17126-0401 Information Notice DEPARTMENT OF REVENUE
And Taxpayer Response "
FILE NO. 2113-1000
ACN 13162867
DATE 11-19-2013
Type of Account
Estate of ANITA DRUSCHEL Savings
SSN Checking
Date of Death 09-05-2013 X Trust
ELIZABETH U LUDTKE County CUMBERLAND
APT HR443 Certificate
719 MAIDEN CHCE LN
CATONSVILLE MD 21228
On
t'n C7
Tit(" r" t3c,�
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CD
DD 00 rn
PNC BANK NA provided the department with the information below indicating that at the�iaeath of tbo
above-named decedent you were a joint owner or beneficiary of the account identified. 4'
Account No.5501710046 Remit Payment and Forms to:
Date Established 04.01-2004 REGISTER OF WILLS
Account Balance $61,116,11 1 COURTHOUSE SQUARE
Percent Taxable X 100 CARLISLE PA 17013
Amount Subject to Tax $61,116.11
Tax Rate X 0.150
Potential Tax Due $9,167,42 NOTE': If tax payments are made within three months of the
With 5%Discount(Tax x 0.95) $ see NOTE' decedent's date of death,deduct a 5 percent discount on the tax
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 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.
B D 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 XThe 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 ❑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.
(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 $
PART Tax Calculation
3 Ii ou are making correction to the establishment date Line 1 account balance Line 2 or
please obtain a written correction from the financial institution a }' and attach it to this form. percent taxable(Line 3},
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.
it. 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 0 AAF
your relationship to the decedent: �;\'o k 10�. PA Department of Revenue
1. Date Established 1
2, Account Balance 2 $ (o I . I t c PAD
3. Percent Taxable 3 X 100 1
2
4. Amount Subject to Tax 4 $ (P t, 3
5. Debts and Deductions 5 • b 4
6. Amount Taxable 6 $ I PI li ku, i l 5
7. Tax Rate 7 X Q *-�7�4 6
8. Tax Due 9 $ ) ?)33•X13 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, f declare that the facts I have reported above are true,correct and complete to the best of my knowledge and
belief.
Work /
Z1, 3e� Home
Taxpaye'rsignature Telephone Number bate
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