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Home My WebLink About07-02-15 BUREAU OF INDIVIDUAL TAXESPenns Ivania Inheritance Tax pennsyLvanla PO BOX 280601 Y HARRISBURG PA 17128-0601 Information Notice _ DEPARTMENT OF REVENUE REV-1543 EX DocEXEC (08-12) And Taxpayer Response FILE NO.2115-0454 RECORDED OFFICE OF ACN 15132522 REGISTER OF W11 I s DATE 06-17-2015 ?QIS JUL 2 Fm 1 56 Type of Account CLERK Estate of VIRGINIA H LINHART Savings SSN 4923X Checking O R�iI�R A fI S, COURT Date of Death 04-09-2015 Trust 1I3'HIM MH5V�E�MI. 66County CUMBERLAND Certificate ETTERS PA 17319-8925 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.538441197 Remit Payment and Forms to: Date Established 02-25-2009 REGISTER OF WILLS Account Balance $88,894.85 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $44,447.43 Tax Rate X 0.150 Potential Tax Due $ 0.15011 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 sho n above. as potential Tax Due- B El 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. F—] 4.5% 1 am a lineal beneficiary(parent, child, grandchild, etc.)of the deceased. (Select correct tax rate at right, and complete Part ❑ 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. \ P2 RT 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 $ 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 2 4. Amount Subject to Tax 4 $ 3 5. Debts and Deductions 5 - 4 it 6. Amount Taxable 6 $ 5 7. Tax Rate 7 X 8 i 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. 717-774-7435 Work 6-30-2015 Home axpayer Si ture Gerald J. Shekletski, EsgTelephone 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 BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax I pennsyLvarna PO BOX 280601 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice REV-1543 EX DocE%EC (08-12) And Taxpayer Response FILE NO.2115-0454 RECORDED OFFICE 0 ACN 15132521 R E O j S T F DATE 06-17-2015 ?015 AL 2 FM 156 Type of Account CLi=RKOF Estate of VIRGINIA H LINHART Savings SSN Checking O R P H A N S( COURT Date of Death 04-09-2015 Trust HOPE L DO� VIEW'�RR,b O� P/a County CUMBERLAND Certificate 123 MOUNTA ETTERS PA 17319-8925 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.627159619 Remit Payment and Forms to: Date Established 02-25-2009 REGISTER OF WILLS Account Balance $3,499.47 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $1,749.74 Tax Rate X 0.150 Potential Tax Due $ 0.150 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. 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. F—] 4.5% 1 am a lineal beneficiary (parent,child,grandchild, etc.)of the deceased. (Select correct tax rate at right, and complete Part ❑ 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 X❑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 ❑AAI` 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 i 5. Debts and Deductions 5 - 4 6. Amount Taxable 6 $ 5 ---"7- tax Ratei 7 X F 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. 717-774-7435 Work 6-30-2015 Home Taxpayergnature Gerald J. Shekletski, EsgTelephone 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 r STONE LAFAVER & SHEKLETSKI ATTORNEYS AT LAW 414 BRIDGE STREET DAVID H.STONE POST OFFICE BOX E OF COUNSEL GERALD J.SHEKLETSKI NEW CUMBERLAND.PA 17070 CHARLES H.STONE www.stonelaw.net JON F.LAFAVER TELEPHONE(717)774-7435 FACSIMILE (717)774-3869 June 30, 2015 Cumberland County Register of Wills 1 Courthouse Square Room 102 Carlisle, PA 17013 RE: Estate of Virginia•H..Linhart Estate No. 21-15-0454 Greetings: We represent the Estate of Virginia H. Linhart. Please find attached three (3) original Pennsylvania Inheritance Tax Information Notice and Taxpayer Response for the following ACN No.s: 15132521 and 15132522. Please time-stamp one of each of the originals and return them to us in the enclosed self- addressed, stamped envelope we have provided for your convenience. Thank you for your attention in this matter. Please do not hesitate to contact us should you have any questions regarding this matter. Very truly yours, STONE LaFAVER & SHEKLETSKI Gerald J. Shekletski, Esquire GJS/jam c rn M' o C�fi Enclosures e* �? o cc: Hope L. Dougherty, Executrix Mrn C_� r— to ' z0 ]. r- . ern s N S=, Cn 3 Q O 3 -n F ` F-+ r M 70 r- _j J CJl N , Cn ISS PC*, "'LAW OFFICES OF, STONE LnFAVER & SHEKLETSKI I f 414 BRIDGE STREET PITNEY-ES POST OFFICE BORE RECORDED O#`l`1E'QF w , . . 5 NEW CUMBERLAND, PA. 1707RECISTER OF ' ' 02 1P �Q�.7� — MAILED�FROM ZIP CODE 17070 ?015 JUL 2 PM 1 55 CLERjt OF ORPHANS' COt3 s7. -CUMBERLAND COQ., D/A Cumberland County.Register of Wills Courthouse Square loom 102 Carlisle, >?A 27013 -1 i II1111-AlidIII IH"jid,ill'1'111111111i 7_