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Home My WebLink About07-15-15 BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance TaxpennsyLvania PO BOX 280601 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice REV-1543 E%DocE%EC�(O -12) And Taxpayer Response FILE Nro.21--15-- �' 1p RECORDED OFFICE OF ACN 15132989 REGISTER OF WILLS DATE 06-19-2015 ?915 AIL 15 Pfd 11 .18 Type of Account CLERK OF Estate of EVELYN M BOWERS Savings SSN Checking O R Q H A i'S S COURT Date of Death 06-06-2015 Trust JOSHUA 10MME1A 010 {fit; PA County CUMBERLAND Certificate 319 ELGIN CIR MECHANICSBURG PA 17055-6152 MEMBERS 1ST FCU 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.497349 Remit Payment and Forms to: Date Established 03-02-2013 REGISTER OF WILLS Account Balance $35,043.74 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $ 17,521.87 Tax Rate X 0.045 Potential Tax Due $788.48 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. 1 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-D T ne-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 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-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. \�� ^ ' DebtsPART HDeductions ��^~ 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 ofthe decedent and can furnish proof ofpoymondifnaqueoh»dby1hedeportmanL (if additional space inrequired,you may attach 81/2^x11^sheets ofpoper.) Date Paid Payee Description Amount Paid Total (Enter on Line 5 of Tax Calculation) $ PART Tax Calculation Ifyou are making mcorrection tmthe establishment date balance(Line 2).mrpercent taxable(Line 3), please obtain awritten correction from the fimmnoialinstitmtimnand attach it tothis 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 ofdeath. 3. Enter the percentage ofthe account that iotaxable kzyou. o. First,determine the percentage owned bythe decedent. L Accounts that are held"in trust for"another or others were 100%owned by the decedent. ii. For established more than one year prior Uothe date ofdeath,the percentagetaxable ia1OD%divided bythe total number ofowners including the decedent. (For example:2owners~50%.3owners=33.33%.4owners =2S%.eVo') 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 theamount subject to tax. 7. Enter the appropriate tax rate from Step 1 based onyour relationship Uothe decedent. If indicating a different tax rate,please state Official Use Only 0 AAF your relationship to the decedent: PA Department of Revenue 2. Account Balance 2 $ PAD 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 $ 3 5. Debts and Deductions 5 - 4 —Tax Rate— / � Step 2: Sign and date below. Return TWO completed andsigned copies to the Register fWills listed onthe front cf this form, along with acheck for any payment youmnemahing. Checks must bemade payable 0o"Register ofWills,Agen\.^ Donot send payment directly Vmthe Department ofRevenue. Uder pengfty,of perjury, I declare that the facts I have reported above are true,correct and complete to thebest of my knowledge d BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance TaxI pennsylvania PD BOX 280601 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice And Taxpayer Response REV-1543 EX Doc EXEC (D8-12)4 FILE NO.21—��6 J RECORDED OFFICE OF ACN 15132990 REGISTER O WILLS DATE 06-19-2015 ?015 A 15 PM 1117 Type of Account CLERK O F Estate of EVELYN M BOWERS Savings SSN X Checking 0 R P H A t4 S' C 0 H T Date of Death 06-06-2015 Trust JOSHUA LrglQylOMAND CO., Pfd County CUMBERLAND Certificate 319 ELGI MECHANICSBURG PA 17055-6152 MEMBERS IST FCU 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.497349 Remit Payment and Forms to: Date Established 03-02-2013 REGISTER OF WILLS Account Balance $590.59 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $295.30 Tax Rate X 0.045 Potential Tax Due $13.25 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 1 Step 1 : Please check the appropriate boxes below. 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 F-]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. x 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 deductibleitems. 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'llO'rm. 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 0 AAF I 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 6. Amount Taxable 6 $ 5 7;- Tax Rate 7 .X _ 8. Tax Due 8 $ $ I 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 beli f. Work 7 (7-7b 1- 0660 Home Jaxpaye'r Signature Telephone Number Date F 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 Law Offices of SAIDIS, SULLIVAN & ROGERS A PROFESSIONAL CORPORATION 635 NORTH 12TH STREET,SUITE 400 'ROBERT C.SAIDIS LEMOYNE,PENNSYLVANIA 17043 CARLISLE OFFICE: DANIEL L.SULLIVAN TELEPHONE:(717)612-5800-FACSIMILE:(717)612-5805 26 WEST HIGH STREET ELYSE E.ROGERS EMAIL:attorney9ssr-attorneys.com CARLISLE,PA 17013 JOHN A.FEICHTEL WwwSsr-attorneys.com, TELEPHONE:(717)243-6222 ANNA BORRO HAYS FACSIMILE: (717)243-6486 TODD F.TRUNTZ Of Couhsel SEAN M.SHULTZ STEPHEN L.I GROSE CHRISTOPHER E,FISHER HANNAH WHITE-GIBSON REPLY TO LEMOYNE Direct Dial: (717)612-5803 Email: ifeichtel(&Ssr-attorneys.com July 13, 2015 ry Register of Wills C-> C= Cumberland County Courthouse C) co One Courthouse Square, Room 102 M Carlisle, PA 17013 M C) C) Re: Estate of Evelyn M. Bowers C -,I -n C> _T1 File No: 2015-00769 f-> C_- C-) M Dear Madam: F" Enclosed please find an original and one copy each of the Pennsylvania Inheritance Tax Information Notice and Taxpayer Responses that have been completed and executed by Joshua Houseal. Please note that the Members 1" FCU assets will be reported on the estate's REV- 1500.` If you have any questions or require additional information, please do not hesitate to contact me. Very truly yours, SAIDIS SULLIV N & ROGERS Y John A. Feic itel JAF/krh Enclosures cc: 'Joshua L. Houseal (w/enels.) --- - - - - f - ! I:: L.. LL= AL ! L Ll _ L M ! t 111 I SAIDIS SULLIVAN& ROGERS 635 N. 12th Street,Suite 400 Hasler FIRST-CLASS.MAIL, RECt�fpE�, � , Lemoyne, PA 17043 ' C� OF 07/fi3%2015 ,. REGISTER OFWILLS $00.701 MIS JUL1 S , 11 �? ZIP 17043 . C LEF�' 011 D10636636 " R LL ORPHANS, C CUMBERLAND , Register of Wills Cumberland County Courthouse One Courthouse Square, Room 102 Carlisle, PA 17013 a.-rr'F�. i�.::.i:::x�t� =`�.ri_+F..a� ��'11��'t��iii:�i��i:1.l��f-3o-�-�-�i$'dl�"� -1:}IF;t��l►i��i:t� ��"lati� _ .