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HomeMy WebLinkAbout04-13-15 BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax Pennsylvania It i Po Box 280661 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice SN' And Taxpayer Response REV-7543 EX DOCEXEC(OB.12) FILE NO.2114-0904 ACN 14166062 DATE 12-10-2014 Type of Account Estate of TOD R EDWARDS Savings SSN Checking Date of Death 08-31-2014 Trust SHERI L DRURY County CUMBERLAND Certificate 665 INTEGRITY DR LITITZ PA 17543-5003 C_rl C> M C) rT1 CA) 'Z Cy U) C> M PSECU provided the department with the information below indicating that at the death of the r- Cn above-named decedent you were a joint owner or beneficiary of the account identified. rn _n Account No.205483780 Remit Payment and Forms to: Date Established 07-29-1983 REGISTER OF WILLS Account Balance $200.28 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $100.14 Tax Rate X 0.150 NOTE*: If tax payments are made within three months of the Potential Tax Due $15.02 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. PARTI Step 1: Please check the appropriate boxes below. A No taxis 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. B "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% 1 am a lineal beneficiary(parent,child,grandchild,etc.)of the deceased. (Select correct tax rate at right,and complete Part F-I 12% 1 am a sibling of the deceased. 3 on reverse.) F-1 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 20 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 Allowable debts and deductions must meet both of the following criteria: A. The daoad�twas�g�|yreopnn�tlo�npayment,and the os�te�inau� � b o � paythededucdb�kemu B. You pak]the de�ou��rthe death ofthe decedent and can tum � ioh�n�ofofpoymer� naquaohsdby1hedopo�men� . (if additional space isrequired,youmay attach 81/2^x11^sheets ofpaper.) Date Paid Payee Description Amount Paid Total(Enter on Line 5 of Tax Calculation) $ PART �m� , ^~� ~,=^^,^^^^^"'°,^ L3� establishment date(Line 1)account balance(Line��or��e��z���o 3),| -you are making--- �please obtain a written correction m the financial institution ^and attach itimthis form. 1. Enter,the date the account was established urtitled asdexisted 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 ofthe account that iotaxable Vmyou. a. First,determine the percentage owned bythe decedent. i: Accounts that are held"intrust for"another or others were 100%owned by the decedent. ii. For established more than one year prior hothe date ofdeath,the percentagetaxable io1UOY&divided bvthe total number ufowners including the decedent. (For example:2owners=50%'3owners~33.33%.4owners =25*/o.eto.) 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. ' G. 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 your relationship to the decedent: AT - 2. Account Balance 2 $ 3. Percent Taxable 3 X M, 4. Amount Subject to Tax 4 $ o Debts and Deductions p 6. -Amount Taxable 6 $' 7. Tax Rate 7 X Step 2: Sign and date below. Return TWO completed and signed copies to the Register ofWills listed on the front of this form, along with acheck for any payment you are making. Checks must bemade payable to"Register of Wills,Agent." Donot send payment directly 0uthe Department ofRevenue. Under penalty ofperjury, |declare that the facts|have reported above are true,correct and complete tothe best ofmyknowledge and belief. BUREAU OF INDIVIDUAL TAXESPenns Ivania Inheritance Tax �- pennSyLVanla PO BOX 280601 Y HARRISBURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE --"""" � REV-1543 EX D*cEXEC(OB-12) And Taxpayer Response FILE NO.2114-0904 ACN 14166063 DATE 12-10-2014 Type of Account Estate of TOD R EDWARDS Savings SSN X Checking Date of Death 08-31-2014 Trust SHERI L DRURY County CUMBERLAND Certificate 665 INTEGRITY DR LITITZ PA 17543-5003 co '"e7 O 1�1 O7 7-0 P rri PSECU provided the department with the information below indicating that at the deaft.gf the : above-named decedent you were a joint owner or beneficiary of the account identified , Remit Payment and Forms to: , ►-� Account No.205483780 r' rn Date Established 07-29-1983 REGISTER OF WILLS "' cn CO o Account Balance $17,293.28 1 COURTHOUSE SQUARE rn CARLISLE PA 17013 Percent Taxable X 50 Amount-Subject to Tax $8,646.64 Tax Rate X 0.150 Potential Tax Due $1,297.00 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 FJ 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. C ❑The tax rate is incorrect. 4.5% 1 am a lineal beneficiary(parent,child,grandchild,etc.)of the deceased. (Select correct tax rate at right,and complete Part F-1 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. `�` � . ^ andP AR =�����.wns ' Allowable debts and deductions must meet both ofthe 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 cdthe decedent and can*fumioh proof nfpayment/frequested bythe 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 / �--�—� If you are making mcorrection tmthe establishment date(Line (Line 2),orpercent taxable(Line 3), please obtain owritten correction from the financial institution and attach ittothis form. 1. Enter the date the account was established or titled as it existed at the date of death. 2. Enter the total balance ofthe account including any interest accrued at the date ofdeath. 3. Enter the percentage ofthe account that iotaxable Umyou. u. First,determine the percentage owned bythe decedent. i' Accounts that are held"in trust for"another or others were 100%owned by the decedent. ii For established more than one year prior 0othe date ofdeath,the percentage taxable is 100%divided bythe total number ofowners including the decedent. (For example:2owners=50%.3owners~33.33%.4owners r�=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. }L 5. Enter the total oYany debts and deductions claimed from Part D. 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 1based unyour relationship bothe decedent. If indicating a different tax rate,please state your relationship to the decedent: 2. Account Balance 2 $ mw 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 $ 5. Debts and Deductions 5 — ` - -6. Amount Taxable 6 $ a 01 WE 7. Tax Rate 7 X Step 2: Sign and date below. Return TWO completed and signed copies ~ Registerof Wills listed on the front of this form, along with acheck for any payment you are making. Checks must bemade payable&n"Register ofWills,Agent.^ Donot send payment directly&othe Department ofRevenue. Under penalty ofperjury, |declare that the facts|have reported above are true,correct and complete 10the best ofmyknowledge and belief. BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Taxab enns tvania PO BOX 280601 Y � JHARRISBURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE REV-1543 EX D-EXEC(08-12) And Taxpayer Response FILE N0.2114-0904 ACN 14166064 DATE 12-10-2014 Type of Account Estate of TOD R EDWARDS Savings SSN Checking Date of Death 08-31-2014 Trust SHERI L DRURY County CUMBERLAND Certificate 665 INTEGRITY DR LITITZ PA 17543-5003 w C'> © �D M M Ca p d rz PSECU provided the department with the information below indicating that at the de�J"f the ►-a rn above-named decedent you were a joint owner or beneficiary of the account identified. cn o Account No.205483780 Remit Payment and Forms to: Date Established 07-29-1983 REGISTER OF WILLS Account Balance $100,809.52 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $50,404.76 Tax Rate X 0.150 Potential Tax Due $ 0.1 0.71 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 taxis due. I 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. B 0 The information is The above information incorrect, 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 F-]The 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. EAsset 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 Allowable debts and deductions must meet both of the following criteria: A. The decedent was legally responsible for payment,and the estate is insufficient tupay the deductible items. B. You� �thodob��er�edeath of�ed�e e�onduan�miohpm�ofp�mo��requested by� 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) $ Tax Calculation If you are making a correction to the matmbDo6nmemt date balance orpercent 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 ortitled aobexisted edthe date ofdeath. 2. Enter the total balance cfthe account including any interest accrued adthe date nfdeath. 3. Enter the percentage ofthe account that is taxable to you. a. First,determine the percentage owned bythe decedent. i Accounts that are held"intrust for"another orothers were 1UO%owned bythe decedent. |i For d more thanyear prior tothe date nf death the percentagetaxable io1O8%divided bythe total number ofowners including the decedent. (For example:2owners~5O%.3owners~33.33%'4owners =25%.etn.) b. Next,divide the decedent's percentage owned by the number of surviving owners or beneficiaries. 4. The amount subject bo tax iodetermined bymultiplying the account balance bythe percent taxable. 5. Enter the total ufany debts and deductions claimed from Part 2. G. 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 ooyour relationship 0uthe decedent. If indicating a different tax rate,please state An your relationship to the decedent: 1 Date Established 1 2. Account Balance 2 $ 3. Percent Taxable 3 X ii, g 111 4. Amount Subject to Tax 4 $ a 5. Debts and Deductions 5 - 6. Amount Taxable 6 $ 7. Tax Rate 7 X Step 2: Sign and date below. Return TWO completed and signed copies to the Register ofWills listed pnthe front ofthis form, along with ocheck for any paymentyou are making. Checks must bamade payable 0o"Register ofWills,Agent.^ Donot send payment directly 0mthe Department ofRevenue. Under penalty of perjury, I declare that the facts I have reported above are true,correctand complete tothe best ufmyknowledge and belief. Work Home 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 . . I m W N t ) OQ)w 00 I �OIXo nOaa Q N �,� Lf)0 �. o toW LL O rs/, � a�w , 'tY o J %Nn Noa oom _ i qty CC M a,O r, Cl N t• I LL- C CD , o c ct ins r w Tz o � U l j Ui C= CL. j O � p lL! _ .� CCy V a'i o • c. � o CLO ,,/ m 0 Ez E