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Home My WebLink About11-03-14 110 Carolyn St. Harrisburg,PA 17112 October 29, 2014 In regards to: ACN 14158110 REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISEL PA 17013 Dear REGISTER OF WILLS: Subject: Pennsylvania lnheritance Tax In regazd to the enclosed request for payment of Inheritance Tax, Magdalena Lieflce had predeceased her mother(Magdalena Marzluft)on 12-10-2013. Please find enclosed a copy of her death certificate as proof, as requested by your office via telephone conversation on 10-28-2014. It is our hope that this will resolve this requirement as null and void. Respectfully, The family of Magdalena Liefke Enclosure (2) cc: BUREAU OF INDIVIDUAL TAXES PO BOX 280601 HARRISBURG,PA 17128-0601 � ��a C 'c "� �T1 -� Q �.,,� � �:.1 '- � � �,�"o ._�, �_.� __ C ,, ti �'.;7 ' ' " �7 .`:'::J . { : .. i �.,.i W _; ';:::7 ,,`'s �-} - f � e _.,;� . _.__ .: ,.,} _C ,_,� f_�"I , �. �r� O -..] '.�1 t/ BUREAU oF INDIVIDUAL TAXES Pennsylvania lnheritance Tax ��`��II�p.� pennsylvania PO BOX 2B06o1 DEPARTMENT OFREVENUE HARRISBURG PA 17128-0601 Information Notiee .. _.... RE�-,54, Ez oocexec eae-tz� And Taxpayer Response FILE NO. 21 ACN 14158110 DATE 10-23-2014 Type of Account Estate of MAGDALENA MARZLUFT Savings 2014 Trust MAGDALENA LIEFKE CountyCUMBEFiLAND Certificate 105 CAROLYN ST HARRISBURG PA 17112-2963 SANTANDER BANK 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. Remit Payment and Forms to: Account No.1711079537 Date Established 02-20-1995 REGISTER OF WILLS Account Balance $7,153.10 1 COURTHOUSE SGIUARE CARLISLE PA 17013 Percent Taxable X 16.667 Amount Subject to Tax $1,192.21 Tax Rate X 0.150 NOTE': If tax payments are made within three months of the Potential Tax Due $ 178•83 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 tax is 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 correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do nn'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% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including none). p �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 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 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 1)account balance(Line 2),or percent taxable(Line 3), �I�ase obtain a written correctian from the financial institution and attach it t�this form. 1. Enter the cfate the account was estabiished or tiiied as it existed at ine date or deat'ri. 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 decedenYs 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 �� , ��ff��'��, �� a �,�; �� a�� .�,�� '� a �� your relationship to the decedent: � ��t��$�� ,�� 1. Date Established 1 ,'��.��g��°�� a�,�z,�� `�� '� °� ��a�>��.''�a�3,ti ��V��h�� t��a o �� ! �� . � �� '� �ti'�� e �� 2. AccountBalance 2 $ �� , �, � �� , �� '��`��'��.�yv��`� a.-��`Cz��j�� 3. Percent Taxable 3 X ��,�,r �� ,��,�r� , �� ati �, �� D � . ^..� ��.�� v��.��,� �� \�. �`��e� ��.�A� �'� 4. Af710U�1t.SUbJBCt t0 T3X 4 � +�, a � � �` y � ��_ ��y �� >�� F � � a � � �`� a � 5. Debts and Deductions 5 - 4�� , � ��,z,a � � � �� ,�� , � a �� s 3� �a�yQ �� Z �v�� a�..A �` �•� a- ?� �� 6. Amount Taxable 6 $ � "'""' �� , �s Q A- Y �:w � � i� �2:'� � - . � �� s i 2 � � v � ; � �. 7. Tax Rate 7 X ` � � �� .. ��i� �a a �� y � . ��kY � \ � � h 8. Tax Due 8 $ � � �� , � �� ., � � ` ��'� y. 'vViin 5io Giscount(iax x .y5j S � �.�....< a�ti.�a_��...._.. �:.v ., ..,,: ,�,.,..�. ti_.�� ..._�._. �: �. _: 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 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