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Home My WebLink About05-28-14 COMMONWEALTH OF PENNSYLVANIA rl � DEPARTMENT OF REVENUE INFORMATION NOTICE FILE NO. 21 �v� �� BUREAU OF INDIVIDUAL TAXES AN D DEPT. 280601 � /�CN 08121909 HARRISBURG, PA ��za-o6o� :� �'�..TI�XP AY E R R E S P 0 N S E • DATE 05-14-2008 � REV-1543 EX RFP(0�=0R) � .� - �� t � TYPE OF ACCOUNT Lt� J �� ' J^�ST. OF MILDRED SNODDY � SAVINGS $.$. N0. 170-05-7536 � CHECKING / �' ��'`� `� DATE OF DEATH 04-23-2008 ❑ � � � , r TRUST 11+�i�f t , I ;,"�r CERTIF. ,;i� COUNTY CUMBERLAND ❑ Ct.. ` � cn i ,1;, REMIT PAYMENT AND FORMS T0: JOHN SNODDY REGISTER OF WILLS 509 PENN AYR RD CUMBERLAND CO COURT HOUSE CAMP HILL PA 17011 CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, vou were a �oint owner/beneficiarv of this account. If vou feel this information is incorrect, please obtain written correction from the financial institution, attach a copv to this form and return it to the above address. This account is taxable in accordance with the Inheritance Ta�c Laws of the Commonwealth af i'ennsy�vani�. Ques`.i:.ns mav b� arsae:a.. �y ca��iaa -•..- 737-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 270276-0 0 Date 08-24-2005 To insure urouer credit to vour account, two Established (2) copies of this notice must accompany your pavment to the Re9ister of Wills. Make check Account Balance 582.1�+ payable to: "Register of Wills, Agent". Percent Taxable X 50.000 � NOTE: If tax payments are made within three Amount Subject to Tax 291 .07 C3) months of the decedent's date af death, Tax Rate X .045 vou mav deduct a 5% discount of the tax due. Anv inheritance tax due will become delinquent Potential Tax Due 13. 10 nine (9) months after the date of death. PART TAXPAYER RESPONSE �1 :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::�::::�::�::::::::�::::::::;::::;:::;:::::::::,::::: :;:�::�:::::;:;:::;:;:�::;�::;�::::::::::,::;:::;:::;::::::::::::::�:;:::;.:::::::_:::::::::::�:::::;::::::�:::::::;:::::::::::-:�:::;::::�:::::::::::::::::;�:::::�::: :::: �.�:�: ; ::;.� �:�:: .: .. .. : ::;: :.�: :.::::: . : �::::::;��.�:�: : : ;. �E�...T�..:�.��:E��.E�.T:.SAS;��:::q�:�:�:'[`:N�I:S':��iE�TI�E:�::�: , : . �.:.:."F'�if:.:.:�:��ll�i�.....W.�.�..�......�.�.�.�.L't'.,::��:::h�!�::.:�3�:�I�I...........................................................................................................................:::::::::::::::::::::.:::::.:.:.:.:.:.:.:.:.:.:. ...�AI:�.�l�t............................................................... ...............................................................:..:::::::::::::::::::::::...................... A. �The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain C H E C K a discount or avoid interest, or vou may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. C ONE � B L 0 C K B. � The above asset has been or will be reported and tax paid with the Pennsylvania lnheritance Ta�c return 0 N L Y to be filed by the decedent's representative. C. � The above information is incorrect and/or debts and deductions were paid by you. You must complete PART � and/or PART � below. s ate our rate lease t :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::��a:::::::_��::::::::.,..........:::::-..,......;.,.....:�:�:�:�:�...�:�:�:�:�:�:�:�:�:�:� different tax , Y "cate a P If ou indi y �:��;��.:�:::::��iiif:::[:::�:€s€€:€�.''.��''€ :::::::::::::::::::::::::::::::::::::::::::: PART i:::::::'[:��:�':=:'::'::':iii:i:�i:i:::�1�`�€T€�;�€��r.:.:.:.._'�i.................................................:��Y��::: ...0.......:............. ' nshi t o decedent: r e 1 a t i o :s::�:;.::�::::�::::__::�:::::::::::::�:::::::::::::::::::::::::::::::,:::::::::�::�:::;::::::�::::::�::::::�::::::;::::;:.:.:..:::::::::::::::::::: 2 p ;::�:.:��F��I:��::::::::�::::�:::: ❑ ;:�:�::::�:;�:;:;�:=�:��A:i:�:��*�4�"G'�3�ls1T:;:;:T��°..._�.................................................. — ACCOUNTS t:: AX ON JOINT/ TRUST TAX RETURN COMPUTATION 0 F T ...F'�4�:�:�::::_:�:_�';; i€i€:;i::::::€:€€€��€;;;i€:€:;:°€€€�€;��€�i:€;�:::::€:€€�€��€�=i; € € €€:€:€_::::::€: ::::::.:::::.:.:. .: .:.::.::.::.:.:.:.:..:.:..... _ , i.iNE 1. Fiate EstaGiish2G 1 ::�::::::::stiss:�i:is[....: ` :` . .... . 2. Account Balance 2 � i�ss�:[;.:€:f:[:fif�if;f�:;�;��;�;:�:�:::�::��;�ii°�:�:[��_�[=':i�:��'=_'ss�:��`€;€i€;:�=i=f��ss;_�'ss�i��ii�i� 3 X ':_'::�':::;�;�;�;�;�;�€��;�'s=:.:.:.:.:.:.:.:.:.:��;;;;:ii'===;.;�';_:.;�:;'�;�;�;�;:�;:;;;;;;;;;;;.s;.;.;.;.;�';.;.;i;�;�;��[:;;;;;;;;; ,.::::. 3. Percent Taxable ""'`� y ;'';�ii��;;`;t;t;�;�:;�::`:.:::;€;i;i;i�;i;;;:;:;�:;.;.;.€.€�;[;;i€;:;:�;i;�;;';:��::.:.:.::.:.:::::::�:�€��'::::�:�;��:�:�:�i�fi ::�::�: 4. Amount Subject to Tax """ :��:��::':;';'=;';';'=;';';i;'�;`ii'��f'�f��i':_i`:i':i�[:::�i�:;��::_��:�:��:':__:'::'::':�::'�;':;S;i:�is.`�:��i��s;:`:i`:�:'::i';';: :�:�:�:�:�:� 5. Debts and Deductions 5 - � 6. Amount Taxable 6 � :::::::�::'?`;';'=;�;';';�i�;�;;;s�=:�:'�:�:':'�:�:':��`i'��s':'�:�:':'�:�:':'�:;';'�;�;[;t�;ii:�;:�s':'�:�:':'�:�:':'s:;_:_;;:i; X 7 :'::'::':it�':i;s::��::�i��;';'�;':;':;':�;':;':; ':;��;��:'::':�:'::':i`:�i:s:s';'=;s;�;i�;';:;i!:'�:'::'::':�:;:;s;�';';s:'�ii;i�;`:;'; ..:.;. 7. Tax Rate � 8 'si':i�i��`�:`:'::'::'::`:=':i'si�;";;i��;�;f'�s�;s;:;:;:;';';';i:i;i;;�;;s;';;;s�;s;;t`::;��;:��:�:f;fi[;��`:'�(;:'si=':==':':=i�':�{ ..,..,,. 8. Tax Due �� PART DEBTS AND DEDUCTIONS CLAIMED � DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) 5 Under penalties of per�ury, I declare that the facts I have reported above are true, correct and comp ete to th t of �y knowledge and belief. HOME C ��7 ) /d� .S�! � .�— W 0 R K C ^�/ ) '3 p� S' / �— XPAYER SIGNATURE TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. , 2. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A 7oint account is taxable even though the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in �oint names within one year prior to death are fully taxable as transfers. 5. Accounts established �ointly between husband and wife more than one year prior to death are not tauable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Wills of the county indicated. The PA Oepartment of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tau paid with the Pennsylvania lnheritance Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" sectian. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts 2 and 3 according to the instructians below. Sign two copies and submit them uith vour check for the amount of tax payable to the Re9ister of Wills of the county indicated. The PA Deoartment of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 12/12/82: Accaunts which the decedent put in �oint names within one C1) year of death are tauable fully as transfers. However, there is an exclusion not to exceed 53,000 per transferee regardless of the value of the account or the number af accounts held. If a double asterisk (*�) appears before your first name in the address portion of this notice, the 83,000 exclusion already has been deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the accaunt including interest accrued to the date of death. 3. The vercent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for �oint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7i (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIUED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Euample: Joint account registered in the name of the decedent and two other persons and established within one year of death bv the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50% (TAXABLE FOR EACH SURVIVOR) 4. The amaunt sub�ect to tax (li�e 4) is determined by multiplying the account balanee (line 2) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amaunt taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax Cline 4). 7. Enter the appropriate tax rate Cline 7) as determined below. Date of Death Spouse Lineal Sibling Collateral 07/O1/94 to 12/31/94 3% 6% 15% 15% O1/O1/95 to 06/30/00 0% 6% 15% 15% 07/O1/00 to present 0% 4.5%* 12% 15% *The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0%. The lineal class of heirs includes grandparents, varents, children, and lineal descendents. "Children" includes natural children whether ar not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural varents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether bv blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate sub]ect to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts bein9 claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Proof of payment may be requested by the PA Department of Revenue. : ........: .........: ........:: ��..��X„��i��.r�,; ' �� '�� .��i'�� .�� i��'`��.'�.� �.'��'� ��'� ��'�� ,� :, :. :�. #�� J��.�`A�T�f�:�T U�..i��f�:�� !��T U�F.��..�!�t C��.� ��.;��I 0�.:: .......:. �. 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