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Home My WebLink About08-31-15 (5) Aug. 24. 2015 1 :40PM No. 2IQ N. 1 ti 6URFA�U OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax pennsytvan;a iRRISBQ Box 2RD601 y DEPARTMENT OF REVENUE Rq. PA 1?1ze-o6oi Information NoticQ M.1e432 e,�XEC(10-12) RECORDED C QFFICE 0(� And Taxpayer Response FILE NO.2115-0674 R E G I S FIR r I' V, I L L S AGN 15506266 DATE 07-20.2015 Mis RUGPM 1 C L E;; "J7 Type of Account d R P i �� 11 Estate of MARY E MOYER Security SSN X SEC Acct C U M B E R S t,"') Date of Death 06-03-2015 Stock KIMBERLY ELLIOTT County CUMBERLAND Bonds 246 DOMINICA CIR W NICEVILLE FL 3257a-4o6a EIiWARD 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 the account identified. Account No.957 Remit Payment and Forms to: Date Established REGISTER OF WILLS Account Balance $68,694.81 1 COURTHOUSE SQUARE Percent Taxable X 33.333 CARLISLE PA 17013 Amount Subject to Tax $22,898.04 Tax Rate X 0.045 Potential Tax Due $1,030.41 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 "IThe information is The above information is correct,no deductions are being taken,a»d 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 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 F�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, ElREV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. \ Aug. 24. 1015 1 :40 FM No. 2748 P, 2 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. S. 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 81/2'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 wwritten correction Irom•the-financial,institution and attach It to thla 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 awned 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 your relationship to the decedent: 1. Date Established 1 2. Account Balance 2 $ 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 $ S. Debts and Deductions 5 6. Amount Taxable 6 $ 7. Tax Rate 7 X 8. Tax Due 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 1 have reported above are true,correct and complete to the best of my knowledge and belief. :K.. Work / 08 fJ-,Lyf:� Home 3SO` :5 3 T-7 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 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 August 26, 2015 ATTN: Heidi Cumberland County Register of Wills o n 1 Courthouse Square , I='-- n Room 102 Carlisle,PA 17013 )W z o RE: Estate of Mary Ellen Moyer Estate No. 21-15-0674 N rn CD Dear Heidi: cn We represent the Estate of Mary Ellen Moyer. My paralegal, Jennifer, spoke with you yesterday regarding whether a fax copy of the Pennsylvania Inheritance Tax Information Notice would be sufficient. You told her that it would be sufficient. Therefore, please find enclosed three (3) original Pennsylvania Inheritance Tax Information Notice and Taxpayer Response for the following ACN Nos.: 15506265 (originals) and 15506266 (copies). Also enclosed are two payments in the amount of $978.89 for the required 5%discounted tax due. Please time-stamp one of each of the originals and return them and the receipts for payments due 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 I.aFAVER& SHEKLETSKI Gerald J. hekletski, Esquire GJS/jam. Enclosures cc: Tracy A. Wilt, Executrix AL �POS") LAW OFFICES OF Pq STONE LAFAVER & SHEKLETSKI _ 414 BRIDGE STREETPITNEY Z BOWES POST OFFICE BOX E (` I WILLS 02 1P 000.705 NEW CUMBERLAND, PA. 17070 RF�� _ 0001828600 AUG 26 2015 ?015 f�,�G 31 cm 12 25 MAILED FROM ZIP CODE 17070 Cl�h wPRC+e'i': ATTN:N: 1-leidi .C'R.i:ir ber',and County Register of Wills �•''c�car wa;�.�s i Square ,. Room 102 Ca.rlisie, PA 17013 4' � fi:s"=:4= r.w.._: c.=mf .1' f11' t:Irf� rs. �f13J'1 � �IltrlIflttj '#►rsr•t'i� Ylj