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Home My WebLink About10-22-14 RECORDED OFFICE OF ' REGISTER OF , pennsy vania WILLS DEPARTMENT OF REVENUE 2,914 003T 22 PM 12 18 BUREAU OF INDIVIDUAL TAXES 0RPH4fvS' C U M B E R C Telephone 717 787-8327 October 9, 2014 MS JANE MARFIZO KING REGISTER OF WILLS DAUPHIN COUNTY COURTHOUSE 101 MARKET ST RM 103 HARRISBURG PA 17101 Re: Estate of SHARON M MATTER File Number: 2114-0948 County: CUMBERLAND Date of Death: 06/12/12 Dear Register of Wills: The subject decedent legally resided in CUMBERLAND County as of the date of death. Accordingly, you are authorized to cancel file number 2212-1230:All matters concerning this estate should be maintained under CUMBERLAND County File Number 2114-0948. All original Inheritance Tax documents for the subject decedent should be forwarded to the CUMBERLAND County Register of Wills; however, you may wish to retain a copy, including photocopies of all receipts for the collection of Inheritance Taxes in the subject estate which have been issued by your office. PI se contact mea the telephone number above if you have any questions. R cerely, Laurel Fulmer, Supervisor Inheritance Tax Division Department of Revenue I PO Box 2806011 Harrisburg, PA 17128 1 717.787.8327 1 www.revenue.state.pa.us .2.212-123D Pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMEnNT,^ LOWANCE OR DISALLOWANCE PO BOX 280601 �EG`O �bFnDI1tJ�1�1yi�S►1ND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12) HARRISBURG PA 17128-0601 I\rr_Ci JOIN,TL•Y HELD OR TRUST ASSETS DATE 11-25-2013 z01y TE OUT 22 eM 12 19 DATETOFESTAEODEATH 06-12 -2012 SHARON M FILE NUMBER 22 12-1230 CLEr;;" j r COUNTY DAUPHIN ** DONALD T TRAUBE �RPNt,'io' COURT SSN/DC ACN 12169825 STE 415 CUMBERLAND CO., F1, APPEAL BY DATE:01-24-2014 717 MARKET ST (See reverse side under Objections) LEMOYNE PA 17043-1561 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 101 MARKET STEET, ROOM 103 HARRISBURG PA 17101 CUT ALONG THIS LINE —01 RETAIN LOWER PORTION FOR YOUR RECORDS REV-1548 EX AFP C12-12)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 11-25-2013 ESTATE OF: MATTER SHARON M DATE OF DEATH:06-12-2012 COUNTY:DAUPHIN FILE NO. : 22 12-1230 S.S/D.C. NO. : 193-56-4322 ACN: 12169825 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: METRO BANK ACCOUNT NO. : 2840294629 TYPE OF ACCOUNT: ( )SAVINGS ( )0 CHECKING C )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 04-13-2012 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1 .000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate x .15 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills printed on the reverse side. Make check or money order payable to: Register of Wills, Agent. Failure to pay the tax, interest and penalty due may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the Department's Web site at www.revenue.state.pa.us, any Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may object within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www.boardofappeals.state.pa.us on or before the 60-day appeal period expires. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals Web site. You may also send a written protest to PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the personal representative account; or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day from the date of death to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on or after Jan. 1, 1982 will bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year - Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 47 .000110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated. 5?.2/,�- /,;?36 BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsylvania INHERITANCE TAX DIVISIONp{,.pp�gP/�gAISEMENT, ALLOWANCE OR DISALLOWANCE y DEPARTMENT OF REVENUE PO BOX 280601 'p- j} ...DJS-, REV-1548 EX AFP (12-12) HARRISBURG PA 17128-0601 �YCr'� rip ASSESSMENT E TAX ON f)�,�,J,O,IyTLY HErLT� �7JST ASSETS %•-!DATE 01-21-2013 ESTA OF MATTER �u1q OCT 22 Gjl 12 ;�ETOF DE12 ATH 06- -2012 SHARON M 'L� tit; COUNTY DAUPHIN (� �,��, �Jr n SSN/DC DONALD T TRAUBE `.0„ ACN 12168756 6015 EBERLY DR CUMBERL.ANP APPEAL BY DATE:03-22-2013 MECHANICSBURG PA 17050-2047 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS FILED FRONT AND MARKET ROOM 103 (111,28/2013 1.35.10 PO HARRISBURG PA 17101 Jean Marfiz0 King Register of Wills Clerk of Orphans' Court CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS 4-- Dauphin County, PA In-zt Nun- 201302020 REV-1548 EX AFP C12-12)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 01-21-2013 ESTATE OF: MATTER SHARON M DATE OF DEATH:06-12-2012 COUNTY:DAUPHIN FILE NO. : 22 12-1230 S.S/D.C. NO. : 193-56-4322 ACN: 12168756 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: METRO BANK ACCOUNT NO. : 538022047 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 02-21-2008 Account Balance 72.40 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 36.20 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 36.20 REGISTER OF WILLS AT THE Tax Rate x . 15 ABOVE ADDRESS. MAKE CHECK Tax Due 5.43 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 12-22-2012 DA015633 .00 5.43 TOTAL TAX PAYMENT 5.43 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills printed on the reverse side. Make check or money order payable to: Register of Wills, Agent. Failure to pay the tax, interest and penalty due may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the Department's Web site at www.revenue.state.Pa.us, any Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may object within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www.boardofappeals.state.pa.us on or before the 60-day appeal period expires. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals Web site. You may also send a written protest to PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the personal representative account; or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable- in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day from the date of death to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on or after Jan. 1, 1982 will bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated. i BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance TaxpennsyLVanla PO BOX 280601 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice W REV-1543 EX DocEXEC(08-12) kknd Taxpayer Response FILE NO.'22.79 2zI z 1z,3,D F C E 0 F ACN 12168756 DATE 12-20-2012 2014 OCT 22 Pn 12 1 Type of Account C LER r\ OF Estate of SHARON M MATTER Savings ORPHANS' Dae of kChecking Death 06-12-2012 X Trust DONALD T TRAUBE CUMBERL t ` County DAUPHIN Certificate 6015 EBERLY DR MECHANICSBURG PA 17050-2047 FILE® 12./2"t`/2012 4 ,heart ilarf izo King �Q1Z "r.'egi=ter of Wills DEC Clerk (off 0r,,-han_' Court Daauphiri Courttg, NA r tdlP+KIGOK;,NG in t. NUM: .20122'r 7 TWaVAHAV 1lAND �I COURT METRO 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. Account No.538022047 Remit Payment and Forms to: Date Established 02-21-2008 REGISTER OF WILLS Account Balance $72.40 FRONT AND MARKET ROOM 103 Percent Taxable X 50 HARRISBURG PA 17101 Amount Subject to Tax $36.20 Tax Rate X 0.150 Potential Tax Due $5.1 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 F-]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. The information is The above information is correct, no deductions are being taken,and payment will be sent v' correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C RThe tax rate is incorrect. F-] 4.5% 1 am a lineal beneficiary(parent,child,grandchild,etc.)of the deceased. (Select correct tax rate at right, and complete Part F� 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 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 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"intrust 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. 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 $ 7 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, 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 DAUPHIN COUNTY REGISTER OF WILLS, PA 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 Id-a1a,-1�3b COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PENNSYLVANIA NO. DAO 15633 BUREAU OF INDIVIDUAL TAXES DEPT.280601 INHERITANCE AND ESTATE TAX HARRISBURG,PA 17128-0601 �t-, �► ��' M-OCOLREfEd1I 1 Received From: ?0Il 0J I 22 rim i � DONALD T.TRAUBE CLEr, 6015 EBERLY DRIVE ORPHANS' FILED MECHANICSBURG, PA 17050-2047 CUMBEnL A v 12/24/2012 4:05:11 PM Sean ifarfizo King Register of Uills Cied of Orphans' Court Dauphin County, PR Inst Nuri: 201227877 ACN ASSESSMENT CONTROL -----Fold Here NUMBER AMOUNT ------ 12168756 5.43 ESTATE INFORMATION: FILE NUMBER 2212-1230 NAME OF DECEDENT (LAST) (FIRST) (MI) MATTER SHARON M DATE OF PAYMENT 12/24/2012 POSTMARK DATE 12/22/2012 COUNTY I DAUPHIN DATE OF DEATH 06/12/2012 REMARKS TOTAL AMOUNT PAID 5.43 RECEIVED BY JEAN MARFIZO KING Register of Wills SEAL REGISTER OF WILLS Jean-'Marfizo Xing ►� I r �;�,: y Register of-WiCCs and 10/2112014 � _ Clerk of the Orphans'Court Of Dauphin County Dauphin County Courthouse i..f"-`'��=.� L;P 4- 0 101 ioi.7vlarket Street, Room 103 } :*�� _ , Harrisburg, Pennsylvania 17101-2080 ��- ��ry iU116r12i r1r, CUMBERLAND COUNTY REGISTER OF WILLS CUMBERLAND COUNTY COURTHOUSE 1 COURTHOUSE SQUARE ROOM 102 CARLISLE, PA 17013 3`3:;92 11111&111: 1 � 1y ! ,