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Home My WebLink About01-23-15 BUREAU oF INDIVIDUAL TAXES Penns �vania lnheritance Tax �� Per11'1S�/LVa1118 PO BOX 280601 � HARRISBURG PA 17128-0601 Information Notice � DEPARTMENT OF REVENUE �--�--- REV-1543B E%OocEXEC (OB-12) And Taxpayer Response FILE NO.2114-0652 ACN 14509084 DATE 12-24-2014 Type of Account Estate of DONALD D WILSON Security X SEC Acct Date of Death 07-08-2014 Stock JILL A CLIBER CountyCUMBERLAND Bonds 242 HALDEMAN AVE NEW CUMBERLAND PA 17070-1131 _.�a � ,�_a � 4J � rYl r"i c'� �= c7 �... a:� �-s _ ;.,7 �� ._ :w7 .J —t7 �,..� -I ', �.�J t,� _,_ _. . r_- I'�.� , Y.,.; : ;... W � w�� OPPENHEIMER FNDS 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. � � =�' ��.! , .:.:;i `.� Remit Payment and Forms to: c.,� � r�� Account No.2382381048465 � � Date Established REGISTER OF WILLS � � `�� ""'� Account Balance $ 1,600.91 1 COURTHOUSE Sf�UARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $800.46 Tax Rate X 0.045 Potential Tax Due $36.02 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 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 not check any other boxes. � �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 inhentance 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 additionaf 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 tnis fiorm. 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 indicating a different tax rate,please state � ,�� 5�� \ our relationshi to the decedent: �`��` `�� ` ""``�`� �` ``� \ � ,O`°� Y P ��\ �� o�\`��`��"-`\�,�� '�� o�� , �� 1. Date Established 1 ��`��\�`�\, ��\�`��\��\�� `�`` � � �\� �\ � ,\�� \��\�� ,p �V �� V� �� A `�. ACCOUIIt B3I3f1C8 2 � �� \�� `\��A��\\OA�A��o��V��\�� "�\ VV A��A� V� A\ ��AA��c \Ao� �� VA\ � � � � ��A � ��aV��o��A�� AA O\ �AA� � 3. Percent Taxable 3 X ��\�� o�� \�� @ ��\\� �� \"`� � � ��\�� °�� \��\ � �� 4. AfTlOUflt SUb�P.Ct t0 Tc�X 4 W �� A �� A�.<,��...� � p�ti\��A�� V��VA��AAA��y��A �� A,.:AA� . � �, �� J. �BbtS 8f1C� �BC�UCtIO�1S rJ ��O �� o�yA ��\�y�A��oA� �`�� - �A A� � �� D � . �`� �V\ E�. AfT10Ullt TaXc1I�I2 E7 $ ��\ �A�� A AV�AV�V V��\ �� ,�,�AV� � � ��A�A \\ � A�A� V�� A�� V�� A �� A� �VA � �� 7. Tax Rate 7 X ��' � �� O�A� �� A��V�� . � �� 8. TclX �U@ 8 � .�� V�A V�. AVA��V��A �A�� ^� �\\� �\�� \�� \��\ \��\\ \\`� ��\� �\��\ o\\ 9. Wlt�'1 'rJ% �I$C.O�.11lt�Tc�X X ..9�J� 9 X �A��V��AA.� � a......��A\�...�..�A�� o.��:.��AA��A��.��0:..��--: ��aoOA��., 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. 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 •ax er 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 B�R�,� oF INDIVIDUAL TAXES Pennsylvania lnheritance Tax � pennS�/LVa�'llc'� PO BOX 280601 DEPARTMENT OFREVENUE HARRISBURG PA 17128-0601 Information Notice -- � REV-1543B EX DocEXEC (OB-12) And Taxpayer Response FILE NO.2114-0652 ACN 14509085 DATE 12-24-2014 Type of Account Estate of DONALD D WILSON Security X SEC Acct Date of Death 07-08-2014 Stock DAVID D WILSON County CUMBERLAND Bonds 513 9TH ST NEW CUMBERLAND PA 17070-1510 ,-,, n ;; � �� _ p ,.,.� � !�:7 .^J � ei� � �r -L; r—S �-''" �,�,..) .%7:7 �:.. a. �." �, + l...3 - r...., i'�3 � � � ��, � �,.; .�, �,`., , -- �„� .,.� �, --� _�'I ? � � <.'7 � � �;� OPPENHEIMER FNDS provided the department with the information below indicating:that at the-�1ea�o�,the above-named decedent you were a joint owner or beneficiary of the account identified. -� `'�� Remit Payment and Forms to: Account No.2382381048465 Date Established REGISTER OF WILLS Account Balance $ 1,600.91 1 COURTHOUSE SGIUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $800.46 Tax Rate X 0.045 Potential Tax Due $36.02 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 fo Step 2 on reverse. Do not check any other boxes and disregard the amount shown abe��e us Potential Tax Dus. 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 ofher 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 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�aking a corrFction to the establishment date fLine 1)�ccount balance(Line 2),or�aercent 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°/a, 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 �� f�1�1��Sf��I3� � �� \ �\\� � your relationship to the decedent: ' `� � � � "� � �``�`��`�� `� �� '��3��A�A � �� '�O��o �A\ �� V�\�� VA AV�� v \ � . � � � �� 1. D8t2 EStBbIlShed 1 �� V`�� V��` � �V��`��A�\��A�;��0 � @ � �A`�� A\�� A� A�� `Z. ACCOUIIt B8I8f1C8 2 W �� \��A\ ti�� \��\\\�A�\�� A�A\ \ � � �AA�� A\�� A�� X V A VAAAA �VAA VA� � � 3. Percent Taxable 3 r� `��, ��A� �� ,�� ,�� L ��o�� V A AAO AVA �� \� �� 4. Amount Sub'ect to Tax 4 $ � ` � �\� ��0�� .a:„\, .>.a�.., \ , .::�\\�� \��;�\�� .��a,...�� .,.`..�,. �J. �BbtS 3f1C� �2C�UCtIOf1S rJ - � " �� ' � •" A� t�� 6. Af1lOUflt TclXclb�@ 6 � '.�� V� \�� V`� A��A� � � � VA� �O� �AA�� A� A��y ��AV`V�� /. Tan -I�i3t@ 7 �+` :i�.t � � ��v A\�� vQ� �� " �� T p @ � ` � � ��, �� 8. I aX �Ue O W � �� yv �y v �y�� v��v� �yy y ��o�\�� A�� AVA� �\ �V� �oA ��`�� \� 9. With 5% Discount(Tax x .95) 9 X ��A�`�:�� .��..�: ..��.....�...�..�� .;.�..... ._��...�........ 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 be' f � Work � � Home '� -� "r 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 STONE LAFAVEI3 & SHEKLETSKI ATTORNEYS AT LAW 414 BRIDGE STREET DAVID H.STONE POST OFFICE BOX E OF COUNSEL GERALD J.SHEKLETSKI NEW CUMBEBLAND.PA 17070 CHARLES H.STONE www.stonelaw.net JON R LnFAVER TELEPHONE(717)774-7435 FACSIMILE (717)774-3869 January 22, 2015 Register of Wills Office Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013-3887 RE: Estate of Donald D. Wilson No. 21-14-0652 Greetings : Enclosed please find the Pennsylvania lnheritance Tax Information Notice and Taxpayer Response forms for Jill A. Cliber and David D. Wilson for the above mentioned estate. Should you have any questions, please do not hesitate to contact my office. Very truly o rs, S SHEKLETSRI David n , Esquire �,� ._�, � �--' :� DHS/clt � �'' � �_t.l � � c� � �... �� -a �.� Enclosures �';� -" c, '� �.'...i r=� �.__ ,_ ,. � s- rv y,7 . , ,�::,. ,:, _._. � , .-., , . _ ._„ `.� > . _,� ;'.p i1 ,_ ,. ..�1 ' � � _.': �7 _..,. � " � „ ',_._ . „� � C� n � v � z " � � � � . � � � � � � � � � � � c� z � a � � �d = � � � � � � o � � z o n � , � '' z � � ,..�. .,� �-'� ,:.;. ;�: t�? ��; i�� i�? i,i� ��' �f� w ~ � � .* �� `"� � �t c� � oo � I�.i � � � o cr N• � N• � m m f.�� P-� (� �i �i rt � -n f� l'r I-� (D �^` Y^ .r� (D � W �-i � F-� `��rs .. p p � G A-O f� � '"d fn �-h W � O C � � � r� U1 G N• J.� � I-� " O G c'7 �--' � w �c m `i � c� o w o �-r+ 0o G rn � � pp ri F�• v �,� { � � G � . .'fi7Cr � - �� wr� ��N s� o�� ' g`�� N � O O� 1� Q � N o� ��7a�, , �� c�z� �,-� O mNOs W x �iv � 0 i � oo � m O cn O y �. , � �_��, '��;;.. � � �� ':w '° :�