The URL can be used to link to this page

Home My WebLink About08-04-15 �3� F B�R�,� oF INDIVIDUAL TAXES Pennsylvania lnheritance Tax ��r�� ` pennsylvania PO BOX 280601 IIIfOPIIIIatI011 NOtICe DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 REV-15438 ex 000exee eas-iz� And Taxpayer Response FILE NO.2115-0601 ACN 15505820 DATE 07-07-2015 Type of Account Estate of LEWIS S LONG Security SSN 209-20-2637 X SEC Acct Date of 2015 Stock JILL M PETERSON County CUMBERLAND Bonds 34 OLD CABIN HOLLOW RD DILLSBURG PA 17019-8815 ,� o � G"� � � rn C � fT1 � -''. :J � ,� O W -C� �� C,�---') �r� � � .� >�,, rg„ i,� � � :._ �^;.� � -;� C7 , . , . _ � c . ,_ --� -;•� 'rl _ [J -ry AMERICAN FUNDS provided the department with the information below indicating that at the�ie�of#�{e� above-named decedent you were a joint owner or beneficiary of the account identified.,,_' � � � Remit Payment and Forms to: �- � Account No.83728340 Date Established REGISTER OF WILLS Account Balance $82,561.80 1 COURTHOUSE S�UARE CARLISLE PA 17013 Percent Taxable X 33.333 Amount Subject to Tax $27,520.32 Tax Rate X 0.045 NOTE`: If tax payments are made within three months of the Potential Tax Due $1,238.41 decedenYs 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. 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% I am a lineal beneficiary (parent,child, grandchild, etc.)of the deceased. (Select correct tax rate at right, and complete Part � 12% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including none). � �Changes or deductions The information above is incorrect and/or debts and deductions were paid. 'sted. 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 ReturnProceed to Step 2 onpeverse.tl Do not check any other boxes. REV-1500. � . � Please sign and date the back of the form when finished. �\`�� ..,�„,, ,, ��-r�� 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 $ PART Tax Calculation 3 If you are making a correction to the establishment date(Line 1)account balance Line 2 or please obtain a written correction from the financial institution and attach it to this form.�� rcent taxable(Line 3), 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 �� . � � � ��o�. �� \\��;. �. �� . \�� your relationship to the decedent: ��\�`�� `�� \\�� 1. Date Established 1 ��A�� S� � �o�� \��\ �\ �\�V \�� `\�� \� � 2. Account Balance 2 $ �� ` �� ` �� \\�� \ � \� `� � ��s � \� �� \A�A�� V A" � �� \�. � .� A�, � . ' . 3. Percent Taxable 3 X �� \ � 4. Amount Subject to Tax 4 $ �\��° �� \�...A� � �� , � �� .,ti \� �� A��.� �� \��VA��V��VA�� A��\ �. �� , � �� ; � �� 5. Debts and Deductions 5 - \�� \\ \� ;�\�\�\��\�\��\�o�\\\\\��\�� 6 $ � ��\\�� V �� \ � �O �o` 6. Amount Taxable � � � \ \\ �� \e�� s � � �. � � � � �� \�V�V� \�� A�\\ \� V� \� 7 �\�� \\��\��\�\ �\\�� \ ��\\ 7. Tax Rate X � � °�� s � � ` ��V��A\�V\�A�� \V � ��\� ��\\\�� \� � � �� , A\e�� 8. Tax DUe 8 $ ��\�� \V�� \�� \ �\� �� A\ � 9. With 5% Discount(Tax x .95) 9 X ��\��d�� ` `� ��V `\� ��y�� 0� \\��a��a\�\G��\�\\\\�\\�\\�\\�\��\O�\\��\\\\��Y.��v\��o�\�.� � " ��\\��\��\o\��\\\\\�: 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 be' f. � f. /' �_� � Work 7, �] - �.�-�- �� ' tQ_n._-.�, Home � �7 - `�'3� -�`"`t�7 -�7 7-/�,'. a payer Signature Telephone Number Date I OU 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 ��°�� 7� Pennsylvania lnheritance Tax �j+ ,� DEPARTMENT OF REVENUE Po eox zao6oi Information Notice ��II�A�11� HARRISBURG PA 17128-0601 FEV-1543B ex no�exec coe-iz� And Taxpayer Response FILE NO.2115-0601 ACN 15505821 DATE 07-07-2015 Type of Account Estate of LEWIS S LONG Security SSN 209-20-2637 X SEC Acct Date of Death 2015 Stock SUSAN F DENEMER County CUMBERLAND Bonds 1458 MAIN ST MECHANICSBURG PA 17055-5939 ,v � c� � � m. � � � � � � 'O � C•7 fJ7 � � .� �- _,� �-ra �"' ._ �"1 S _ C:� �. _., . _., ��7 . ,,D y �_r� AMERICAN FUNDS provided the department with the information below indicating that atthe`:dea� of th�e� above-named decedent you were a�oint owner or beneficiary of the account identified._- �-- 0 Remit Payment and Forms to: `0 �' -n Account No.83728340 Date Established REGISTER OF WILLS 1 COURTHOUSE S(�UARE Account Balance $82,561.80 CARLISLE PA 17013 Percent Taxable X 33.333 Amount Subject to Tax $27,520.32 Tax Rate X 0.045 NOTE*: If tax payments are made within three months of the Potential Tax Due $1,23$•41 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. g �The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Pr eed to Step 2 on reverse. Do not check any other boxes. C The tax rate is incorrect. �5% I am a lineal beneficiary (parent, child, grandchild, etc.)of the deceased. (Select correct tax rate at right, and complete Part � 12% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including none). p �Changes or deductions The inf Complete Part 2 and part 3 as approprate o athe back of th s for�m. listed. E �sset 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 ReturnProceed to Step 2 onPeverseatl Do not check any other boxes. REV-1500. � � � v Please sign and date the back of the form when finished. �� 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 $ PART 3 Tax Calculation If you are making a correction to the establishment date(Line 1)account balance(Line 2),or percent taxable(Line 3), piease obfain a written correction Trom fhe financiai institufion and attacn it to this fiorm. 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 decedenYs 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 ��y�� , �.�� , your relationshi to the decedent: �\ °` �� \`\\ ��"� ��` � �� a�� p � �� \ \\\ � ��\�� \\�`��\� � ` \�\\ �� `�� \� \ ��\��\��\\\\\?\� �.. - \ ��\ , \\��\�\�\`. 1. Date Established 1 �� \�� \� � �� .� �� ti �\ �\ ��\�A��V� �As��y��\\�.��V�� \ �� 2. Account Balance 2 $ ��°"�� ,�� A �� A\\�`�\�� ' ��\ � 3. Percent Taxable X ��`� �"`��s ��`� �� `� � ' 3 ��\��\� ` �\��\\�� \� ��\�� . ��\��\��\�,\�� \ �� \��\ \��" 4. Amount Subject to Tax 4 $ ��°;`�� `� �.��\ ,�y� ,,�\o �� `��\\��\\��\��\�\�� 5. Debts and Deductions - `�\ ��\�\�\��`��`�� "` ` ��`�� ` 5 �,,,\ �\�\�� \`��\��\\�� ,�"��\��\� �\\\��\�� \� �`\ O\ � � � � � , �\�\\�\�\��\\��\\��\�\� � ��\\��\\�\\ \ ��\\�\�� 6. Amount Taxable g $ ��\ \ �� \\�� \��\��y \�\�� 7. Tax Rate ��,�\�\��\�\\��\�`\��;��`��\�� \ \\�� \\�� 7 X — \�� a \ �\�� ° \��\ �\\\��\\\� �\��D\�� +� � � �� s�� o �o� �� 8. Tax Du e $ Q -- --__—. "�\�� \ �� \��\\�"�� \Z��\r\��\\�� \ � � a� � ��.�q\�\�� \��\��\��\��\�� s�\�OO��\� �� \�� ,��p�\� 9. With 5% Discount(Tax x .95 9 X �\\� ��`" `�"��\��`\��`�Y�� \�� `5��\\�\\\�� \ � � a��a��A\��\��.��o�,`O�� A��o��AA�A��\��V�\�.a\��A� �:...A V\..��". � � ��u�AA\�a�y\��o AA��VAV��ov 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 � � - axpayer Signature Telephone Number D te 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 - � � - � , a m d ry�j 5 O w � �� , _ � � � � ,� �— ,� � F :� �n � � � � �6�, � - �_- � F.�-y ,� •� � '[h�L. �w.Ar.. �� 4"� �i' �y •� � ix, �;. 3 i', � '�C; �� i �.- }�^'=�' �, �ae^. �; G 4"', i�`t C� C�) 4'�,, `� � c-� t/� CS" C� ""'" ,_,�', C/7 C-• ,--1 �� t C G �^ � ��y "" Y N V� � � � k`� �� p � l�3 bA ,i j Ca C ,. � v � tx- � L%' E-- _ �, � U •+••s O � N F. �y �_t � �'' �"� � " t l �y L� � . �.._ C' "� u� � t_�__ - . � � � , 1"' �_. � ', E �' �. r_� � '_�' �� t�a � � ac C7 V* 4'� � � V w � L� tls pG r'-' G � ^O � O � � � O � ^. O O � x � � � od. ° � an � V � a O:� � � Q,�,M r