HomeMy WebLinkAbout05-06-15 euxeav or �xorv�oun� raxrs pennsylvania lnheritance Tax '+�� PennSyLVd1118
PO 9�X 280601 OEPARTMENTOFPEVENUE
IRRRISBUR6 PP ll128-0601 �nfOrmat��n NQ��Ce a��_�y��ia mma ooe-rn
And Taxpayer Response Fi�E No. 2iis-ozse
ACN 15502372
DATE 03-27-2015
Type o�Account
Estate of IRENE S BRETZEL Sewriry
SSN 159-10-6591 X SEC Acct
Date 5 Stock
KENNETH A BRETZEL CauntyCUMBERLAND Bonds
1620 FO% HOLLOW RO o � a ^�
MECHANICSBIIRG PA 17055-6762 C ~ m
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1
E�WARD JONES 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[he account identified.
Remit Payment antl Forms to:
Account No.&51
Date Established REGISTER OF WILLS
Account Balance $629,000.00 � COURTHOUSE S�UARE
CARLISLE PA 17013
Percent Taxable X 100
Amount Subject to Tax $629,000.00
Tax Rale X 0.045 NOTE': Ii tax payments are made within three months of the
Potential Ta�c Due $28,305.00 decedenfs date of death,deduct a 5 percent discount on ihe[a�c
With 5%Discount(Tax x 0.95) $(see NOTE') due. Any inheritance tax due will become delinquent nine mon�hs
after the date of death.
PART StBp 1 : Please check the appropriate boxes below.
1
A Q 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 Sfep 2 on reverse. Do nof check any other 6oxes antl disie9ard the amount
shown above as Potential Tax Due.
g �The information is The above information is correct. no tletluctions are being taken,and paymentwill be sen� .
wrrect. with my response.
Proceed to Step 2 on reverse. Do nof check any ofher boxes.
p �The tax rate is incorrecL � 4.5% I am a lineal beneficiary(parent, child,grandchild.etc.) of Ihe deceased.
(Selectcorrecl[ax rate a�
right,and comple[e Part � �p� I am a sibling ot the deceased.
3 on reverse.)
� 15% All o�her relationships (including none).
p �Changes or deductions The information above is incorrect and/or de6ts and deductions were paid.
listed. Complete Part 2 and part 3 as appropriate on the 6ack ol[his lorm.
E �Asset will be reported on The above-identified asset has been or will be reported and taz paid with the PA Inheritance Tax
inheritance tax form Retum filed by the estate representative.
REV-1500. Proceed to Step 2 on reverse. Do nof check any other 6oxes.
�
Please sign and date the back of the form when finished.
�
PART
2 Debts and Deductions
Allowable deb[s and deductions must meet both of the following criteria:
A. The deceden�was legally responsible for paymen�, and the esta�e is insuHicient to pay the deductible i�ems.
B. Vou paid the de6ts after the death of ihe tlecedent and can fumish pmof of payment if requested by Ihe tlepartment.
(I�additional space is required,you may attach 8 V2"x 11"sheets of paper.)
Date Paid Payee Descrip�ion Amount Paid
Total (Enter on Line 5 of Tax Calculation) $
PART Tax Calculation
3 Ii ou are makin a correction to ihe establishment tlate Line 1 account balance Line 2 ,or
Y 9 ( ) ( ) percent tazable(Line 3),
please obtain a written correction trom[he tinancial institution and atlach it lo ihis(orm.
L Enter the date ihe accoun�was established or titled as it existed at[he date of death.
2. Enter the�otal balance of�he account inGuding any interes�accrued at the date of tlea�h.
3. Enter the percentage of Ihe account ihat is taxable[o you.
a. Firs�.de�ermine the percenta9e owned by the decedent.
i. Accounts that are held"in tms�for"ano[her or others were 100%owned by the decedent.
ii. For joint accoun[s established more than one year prior to the date of death,ihe percen[a9e taeable is 100%divided
by�he total number of owners including�he deceden�. (Por example:2 owners= 50%.3 owners=33.33%,4 owners
=25/,etc.)
b. Next,divide the tlecedenfs percentage owned by the number of surviving owners or 6eneficiaries.
4. The amount subjec[to tae is determinetl by multiplying the account balance by the percent taxable.
5. En�er�he total of any tlebts and deductions daimed�mm Patl 2.
6. The amoun�taxable is de�ermined 6y subtrac�ing the debts and deductions from�he amount subject to tax.
Z Enter ihe appropriate tax rate imm S[ep 1 based on your relationship to Ihe decedent.
If indicating a different taz rate,please state �f������y Q�
your relationship ro the decetlent PAaDepaftinBOt Of flBv9(7U8
1. Date Established 1
2 Accoum Balance 2 $ PAD
3. Percent Taxable 3 X �
4. Amount Subject to 7ax 4 $ 3
5. Deb�s and Deductions 5 q
fi. Amount Taxable 6 S 5 �.
7. Tax Rate 7 X � ��
e. Tax �ue 8 $ �
$
9. Wi�h 5% Discoun�(Tax x .95) 9 X
$tEF1 2: Sign and date below. ReNm TWO completed and signed copies to Ihe Re9ister af Wills listed on the iront of ihis 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 b the Departmem of Revenue.
Under penal�y of perjury, I declare thal Ihe facts I have repotled above are�rue,correct and comple�e to the bes�of my knowledge antl
helief.
/� � Work 717-779-7935
��'� Home 5/5/2015
� �J. Shekletski E
Taxpayer Signature � �lephone Number Date
IF YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA DEPARTMENT OF REVENUE
DISTRICT OFFICE, OR THE INHERITANCE TAX DIVISION AT 777-787-8327. SERVICES FOR
TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020