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Home My WebLink About03-13-15 (4) BUREAU OF INDIVIDUAL TAXES PO BOX 280601 Pennsylvania Inheritance Tax pen nsy tvania DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice REV-1545 EX DocEXCC (08-12) And Taxpayer Response FILE NO. 2113-1093 ACN 15111513 RE 'OR ED CFFJ�E CF DATE 03-06-2015 ?015 MIRR 13 P. . __ -1 Type of Account � Estate of CONSTANCE M ESPENSHADE Savings CLET `' OF SSN1G1' Checking [��o( Death Trust��PH��" �`' L-1 PnR3HA PINDER ' � ` �County CUMBERLAND | |Certificate APT 2 �CU\JBEIRI- 200 H 2ND ST ` NORMiEYSDURS PA 17045'I153 � \ \/c^ L� `( PNC 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.7454 Remit Payment and Forms to: Date Established 09-26-2013 REGISTER OF WILLS Account Balance $2,600.33 1COURTHOUSESQUARE Percent Taxable X 100 CARLISLE PA 17013 Amount Subject to Tax $2,600.33 Tax Rate X 0,045 NOTE*: U�xpaymentsanoma�wh�nth�mmo�hnd�u Potential Tax Duo � ' ~' dno�den[odate ofdeath,deduct a6percent discount onthe tax With 5%Discount(Tax xO.9G) duo. Any inheritance tax due will become delinquent nine months after the date n(death. PART Step 1 : Please check the appropriate boxes below. AF-]N� tax is Uammthe spouse of the deceased orUar�the parent of adecedent m/hoxxms -- � W�' 21 years old or younger at date of death. Proceed kzStep 2ooreverse. Donot check any other boxes and disregard the amount shown nhn`^eanPoopnfia/TFxDue. - B [-�Theinformaboniu The above information inuorrpct^nodeductions are being taken'and payment will basent L_] correct. with my response. Proceed AzStep 2onreverse. Uonot check any other boxes. C [-�Thotax rate ixinoorreo1� F-1 4�5�� |uma|inaa)benofidary(paen\.uh||d.grandoh{|d'e1o) o|�hodeu�u»od L-� �-� � ' (Select correct tax rate a1 right, and complete pert [-� 12% {amaoidingcd�edeceased. 3onrovarsej ^—^ 715% All other relationships (including none), D { |Changes ordeductions The in|onnaibnabove isinzorn�� and ordebts and deductions were paid. �-�ts\od. Conr,)Ie/ePart 2and part 3asappropriate or,the back o/this form. ' E 'Asset w'i!|be ,oponodo� 'The abnve'idenh�ieJasset has been orv/U|berepo�edand 1azpaid wi|h|haPAInheritance Tax [_] innehts:7s tax form Return filed bythe estate representative. REV'1500 / Proceed/oS&�`2unnswsxne Onno/chectanyo&harbn�es � | � � Please sign and date the back Ofthe form when |inish8d. 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) $ 1 G 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"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. If indicating a different tax rate,please state -Official U.Se Only-0.AAF your relationship to the decedent: 1. Date Established 1 PA Department of Revenues p 7l 2. Account Balance 2 $ 1 ,s i PAD .� Iii F -, j �'. ii'�, YAt ' 1' fi,'•�Nr,,�.-if, 41J 11 3. Percent Taxable 3 4. Amount Subject to Tax 4 $ 5. Debts and Deductions 5 4 T44: 6. Amount Taxable 6 7. Tax Rate 7 X 8. Tax Due 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 PENNSYLVANIA DEPARTMENT OF REVENUE DISTRICT OFFICE, OR THE INHERITANCE TAY. DIVISION AT 717-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020