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Home My WebLink About12-04-14 BUREAU oF INDIVIDUAL TAXES Penns Ivania lnheritance Tax � pennsylvania Po eox 2s06o1 y DEPARTMENT OFREVENUE HARRISBURG PA ��za-o6o� Information Notice a er Res onse REV-1543 EX DocEXEC <oa-�z> �� ' �F� ��p y p FILE NO.2114-0317 �� L�c� ACN 14162831 DATE 11-24-2014 2D1� �� i �Ct �l 3`�i Type of Account ��'�`4`i �� Estate of OLGA DELPINO Savings Q f{��{�i P��' ��v�� Checking ��, r � .- ��,-, , �� Date of Death 03-25-2014 X Trust ILEANA L NEWKAM_ CountyCUMBERLAND Certificate 3825 CONESTOGA RD CAMP HILL PA 17011-1417 BANK oF AMERICA NA 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: AccountNo.68100451007459 Date Established 10-05-2000 REGISTER OF WILLS Account Balance $24,693.09 1 COURTHOUSE S�UARE Percent Taxable X 33.333 CARLISLE PA 17013 Amount Subject to Tax $8,230.95 Tax Rate X 0.150 Potential Tax Due $1,234.64 NOTE": If tax payments are made within three months of the decedenYs 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 Potentia/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 not 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 'nheritance 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 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), please obtain a hrritten co�rectio��4rom the firanciai anstitu4ian and attach �t tc th6s farm. 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 tax. 7. Enter the appropriate tax rate from Step 1 based on your relationship to the decedent. ��\�\��ti��\\` � � �� . � �\\\��\\�\ �� If indicatin a different tax rate, lease state ��\�\�� , � ;� ��,�� our relationshi to the deceden�t: �� "`°�� . � � �\\\� �� V\V\� ��\� � V � \\� �� A,� �V�� Y P ��\ ��\ \ �� \\�\�\��: 1. Date Established 1 �� \��\�� \ ` \� �\��` �\� �\\\\� \� O " `��: � �� \�� , \\ \\\\��\\��, �� ; 2. Account Balance 2 $ � � �\� �\. �\�\�� `\\��` \ �� ` �" �� \�\ �� \�\�� \�� \ � �\e�� \\ �\\��\��; 3. PercentTaxable 3 X �� ,��,�\�\��"��y��`�\ \�\�� \��\�\\�;�,��\��\��\\�\� \ ��\� �\ �"��\\\ �� ` �� `�\��\�� 4. Amount Subject to Tax 4 $ �� ,.�� \�\�\\��\�� \ � .��\ \� ��`��\��\\\\��5�\��\��\�\\\ ��\��`\�\\\ ��,� �� h_�� A 5. Debts and Deductions 5 - �,��;��"\\\\��\\ � �\,`� ��A��VA��A`�A��A\� ��\��AV�\��. ��,� ��\\�\�� `�� 6. AR10 U Ilt T3Xdbl@ 6 $ ��\� � �\�A\�\�\\��A�� `�`�� V�\\\��\\��\��A" ��\� ��\��\��o\��\��\��\\ ��\�� 7. Tax Rate 7 X �� o�� a .�� „�� .� ��, — .�"`�V .. � V c�� a" �. A�VA.; A��.� ��'. � ��A��.� .:... 8. T� Due 8 $ e��\� \VA��\�V��\��\��\�\��\� ,\�� y�� A \\\ \\� � � �� 9. With 5% Discount(Tax x .95) 9 X ��\��v��a��a��u��o�..,��\�o��\��\�� 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. r 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 ��-Ge,c�%.�-� Home �1 I - �'-I - 21 3 / � , > 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 BUREAU oF INDIVIDUAL TAXES Pennsylvania lnheritance Tax � pennS�/�Vdt11d PO BOX 280601 HARRISBURG PA 17128-0601 /�� I�r�tion Notice r DEPARTMENT OF REVENUE ��(l('S�� '.i � '�� REV-1543 EX DocE%E[ (08-12) V t'� ,llnu yer Response REGIST � 0� ��'1 '�.� ACN N0.6283 0317 ,� DATE 11-24-2014 i � G��;;;, �� TypeofAccount ORP�� ,�� r r+��"' Estate of OLGA DELPINO Savings �� ..��,�,f � �� r;�� Checking ��=�� ' Date of Death 03-25-2014 X Trust ILEANA L NEWKAM County CUMBERLAND Certificate 3825 CONESTOGA RD CAMP HILL PA 17011-1417 BANK oF AMERICA NA 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: AccountNo.68100451521806 Date Established 03-28-2003 REGISTER OF WILLS Account Balance $ 17,625.02 y COURTHOUSE S�UARE CARLISLE PA 17013 Percent Taxable X 33.333 Amount Subject to Tax $5,874.95 Tax Rate X 0.150 Potential Tax Due $881.24 NOTE*: If tax payments are made within three months of the decedenYs 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 Potentia/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 not 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. Comp/ete 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 'nheritance tax form Return filed by the estate representative. REV-1500. Proceed to Sfep 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. � i . 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 1)account balance(Line 2),or percent taxable(Line 3), - please obtain a written�corre�tion frorn the financia! institutian 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 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 indicatin a different tax rate, lease state ��\�\\�\```�� ' ��' � �"` �� ° �� "� ��`\ 9 P �� \ � your relationship to the decedent: �\�\�\\\\�� "` �"` � �"� ` �`"`�� `�� \\\�\� �� \ �\ � ' 1. Date Established 1 \\��\\ \�` �\ ��\' `\��\\�� ` , � �� \ �\ \ �\ \\\��... e. �� .� 2. Account Balance 2 $ �,�� \ �\ \��\\\S� \ \� � \\�� \�a�� 3. Percent Taxable 3 X ��\��,��o��y� �� a��;�� \�`��\��\`��\�;�� \�� `��`0�� 4. Amount Sub'ect to Tax 4 $ �\��\�� \\� \\� � ��\�� \��\\ \�� y �\��` ��o � � \ �� \ ��\\�\�� \\�� \\��\�� \ ��\�\� �� V � \� s. �ebts a�d �educt�ons s - ��A\ ��\�\�� \�� \��`��,��\��\��A�� 6. ARlOUnt TaX2bl@ 6 � �� \\\V� �\\\\� ` ��\V` ` � �� \\V�� \� ��v�v�� \\v�\\e�\\�°\� �� \��\\ ,,�� ,�� A�, ,A,A\� ,�� 7. Tax Rate 7 X �\�� :� ��C\\G��AAo�V�A��\�A\AA\��AAA��\V�\��o��e.�,��-��\V ��5�� A��A � �\�� A\��a�A\�� 8. Tax Due 8 $ ��y\��A\�\V��\ �V�\\\\\ ��`��A�\\ �� AV�\\\�V`�`�� \\�\�\�� `\ \\\��\\ �\\�� \ \�\��\\\ 9. W ith 5% D i sco u nt(Tax x .95) 9 X �o\�\��o��\��\\�\\a��i\�� \��\\\��\��\\��\\\�� \��\3�l\��\�\\��\� 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 �-e�r� Home i — Z � T�xpayer 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 ��NC,S I.�YY O�IC�, LLC 429 SOUTH 18T"STREET PHONE: 717-730-7310 CAMP HILL,PA 17011 FAX: 717-730-7374 E-mail: mikebangs(a�verizon.net MICHAEL L. BANGS,Attorney-at-Law WILLIAM E. MILLER,JR. WENDY K. STRAUB,Paralegal Of Counsel December 3, 2014 Lisa M. Grayson, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Olga DelPino File No. 21-14-0317 Dear Ms. Grayson: F,nclosed you will find two (2) PA Inheritance Tax Information Notice and Taxpayer Responses that I file as part of the above-referenced estate for Ileana L. Newkam. Thank you. Uery truly yours, �� Michael L. Bangs � � � � rn wks � � � � c�.a rnyc� r' U' o --� Enclesures s'�� "-� s i � � �"�,, ..,� � ;� _. ; . c� c� c.�y �, � "t7 —�� "� e'7 �J —:i � -w= '�! e::7 C� C'� . � �"'' �—" M �--1 � r �� Q > � bC _ � __�..� n � C� RECQr?D::t� 0�=r f�E �� v� REG�� , :� �"� `;:'1LL� x � 2QI9 rEC y �� 1 �� o � � � � ., � Y..._ . o '� n Ca;-i.i. JI` � � trJ Ot�t�'' � -�> �' i 1� ;''fy,.�` r C�P�� 'rv � � j t'r9 �, , �� •,� ...:� ;::�. i�'j 't;'� i:�i �f5 i.1} � � � � � c� � � � n � � � � � �d � � � � - � o Q- �, :� ;, _ 1-f � l 1� ":F:1 _:':_� O � O � .�,� r';M1I r.� � yr t':`( � � r.+ �1 t W� � � ._ai r'. N d � C�D O � ". 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