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Home My WebLink About09-18-14 BUREAU OF INDIVIDUAL TAXES PD EAU 280601 y Penns lvania Inheritance Tax ennsVlvania HARRISBURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE REV-1543 EX RacEXEnC (06-12) And Taxpayer Response FILE NO.21 —�y — U()3 ACN 14145468 DATE 08-14-2014 Type of Account Estate of CHRISTINE J MARTIN Savings SSN Checking Date of Death 08-03-2014 Trust PAMELA C MARTIN County CUMBERLAND X Certificate 112 FOURTH ST PO BOX 99 BOILING SPRINGS PA 17007-0099 N' C) s rrnn CD m n Er) = �^ G7.) o rn o N ::o --I o M CC) ci C -n Z MEMBERS 1ST FCU provided the department with the information below indicating that of the d9aa h o�h� above-named decedent you were a joint owner or beneficiary of the account identified. .1 '1 Account No. 351112 Remit Payment and Forms to: Date Established 05-06-2012 REGISTER OF WILLS Account Balance $5,324.88 1 COURTHOUSE SQUARE Percent Taxable X50 CARLISLE PA 17013 Amount Subject to Tax $2,662.44 Tax Rate X 0.045 Potential Tax Due $ 119.81 NOTE*: If tax payments are made within three months of 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. 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 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 El 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 F-1 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 $ i' 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 "in trust 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 lax. 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 5. Debts and Deductions 5 - 4 6. Amount Taxable 6 $ 5 7. Tax Rate 7 X 6 8. Tax Due 8 $ - 8 9. With 5%Discount(Tax x .95) 9 X Step 2: Sign and dale 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 L �lG/jyy�2�J 1'f � Home $ hq Taxpayer Signature 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 Law Offices of SAIDIS, SULLIVAN & ROGERS A PROFESSIONAL CORPORATION 635 NORTH 12TH STREET,SUITE 400 CARLISLE OFFICE: ROBERT C.SAIDIS LEMOYNE,PENNSYLVANIA 17043 26 WEST HIGH STREET DANIEL L.SULLIVAN TELEPHONE:(717)612-5800-FACSIMILIE(717)612-5805 CARLISLE,PA 17013 ELYSE E.ROGERS EMAIL:attorney @ssr-attorneys.com TELEPHONE:(717)243-6222 JOHN A.FEICHTEL www.ssr-attorneys.com FACSIMILE:(717)243-6486 MARYLOU MATAS ANNA BORRO HAYS .. Of Counsel DEAN E.REYNOSA STEPHEN L.GROSE TODD F.TRUNTZ SEAN M.SHULTZ REPLY TO LEMOYNE HANNAH WHITE-GIBSON September 17, 2014 717-901-7781 crule@ssr-attornevs.com Register of Wills of Cumberland County One Courthouse Square Carlisle, PA 17013 Re: Estate of Christine J. Martin File No: 2014-00807 Dear Madam: Enclosed is a Pennsylvania Inheritance Tax Information Notice and Taxpayer Response which was received for the above-referenced estate. Please be advised that the Members lot FCU account in question will be reported on the estate's inheritance tax return. If you have any questions, please do not hesitate to contact me. Sincerely yours, a -4-L k_L_ Cy thia J. Rule� Legal Assistant to Elyse E. Rogers cjr cl� Enclosure cn cc: Pamela C. Martin M C, o <n z— n O7 m .o c� -I -n 4 ..- -n rV r M rU O (n OC) � f � IJ ® ° < - \ \ ~ 3 ` 3 } \ ` - . / J = ° f % \ 3 = y \ \ � \ � . a v : \ $ CO » % y a . \ aa � & 6e r » ƒ . : : $ G3