HomeMy WebLinkAbout08-24-15 (2) o�R�,� oF �no�.�o�>� *�,es Pennsylvania lnheritance Tax �'� Pennsylvania
VO BO% 300601 �� OEPPPTMENTOF pEVENIIE
HARRISBURG PR V12B-0601 Information Notice
AndTax�ayerResponse Fi�ENo.2iia-oiss�
R CORG�, �-;�,-I�� OF
r`i^__ - ,..� � � ACN15133665
� � . ,_ DATE 06-23-2015
?O15 fUG 24 �f1 ? 53
Type of Accoun�
C'�_I . - Estate of ELLEN L ARMSTRONG �Savings
�RFi�,` ,,: ' � X Checking
Date of Dea[h 1 b23-2013 Tmst
CAROLE A ARMSTRONG CU�.�L�FR�_, CountyCUMBERLAND Certificate
60] MAGARO RO
ENOLA PA 17025-1911
esEcu provided [he department wi[h the information below indicating [hat at the death of the
above-named decedent you were a joint owner or beneficiary of the account identified.
Account No.195229827 Remit Payment and Forms to:
Date Establishetl 10-23-1992 REGISTER OF WILLS
Account Balance $485.83 1 COURTHOUSE SQUARE
CARLISLE PA 17073
Percen�Tauable %W
Amount Subject ro Tax $pqp.9p
Tax Rate X 0.045
Potential Tax Due $ 10.93 NOTE': If tax payments are made within ihree months of ihe
decedent's dale of death,deduc[a 5 percent discount on Ihe tax
With 5% Discount(Tax x 0.95) $(see NOTE') due. Any inheritance tax due will bewme delinquent nine mon�hs
afterthe date ofdeath.
PAAT St2p 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 a6ove as Potential Tax Due.
g �The information is The above information is correct,no tleductions are being taken, and payment will be sen[
correct. wi�h my response.
Proceed to Step 2 on reverse. Do not check any other boxes.
p �The tax mte is incorrecL � 4.5% I am a lineal beneficiary(parent, child,grandchild, e�c.) of the deceased.
(Selectcorrect�ax rate a�
righ[,and comple�e Part � �p� I am a sibling of the deceased.
3 on reverse.)
� 15% All o�her rela�ionships (including none).
p �Changes or deductions The infarmation above is incorrect antl/or debis and deductions were paid.
listed. Complete Part 2 and part 3 as appropriafe on the back ol this lorm.
E �AssetwH�e reported on The above-identified asset has been or will be reported and tau paid with the PA Inheritance Tax
inheritance tax form ReWm filed by�he esta�e represen�alive.
REV-1500. Proceed fo Step 2 on reveise. Do not check any other boxes.
� Please sign and date the back of the form when finished. �
PApT Debts and Deductions
2
Allowable debts and deductions must meet hoth of the following criteria:
A. The decedent was legally responsible for payment,and the esta�e is insufficient ta pay the deductible items.
B. You paid the debts after the death of[he decedent and can furnish proof of payment if requestetl by lhe tlepartment.
Qf additional space is required,you may attach B 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 Ii you are making a correction to[he eSWblishment tlate(Line 1)account balance(Line 2),or percent taxable(Line 3),
— please obtain a writlen correction fmm Ihe financial ins�i�Wion and atlach it to ihls form.
L Enter the date ihe account was established or�itled as it existed at ihe date of tleath.
2 Enter the total balance of the account including any interest accmed at the date of death.
3. Enter[he percenta9e of the accoun�that is taxable�o you.
a. First,determine the percentage owned by the decedent.
i. Accounis that are held"in tmst br"another or others were 100%owned by the decedent.
ii. For join�accounis established more than one year prior to the date of death, the percentage tavable is 100%divided
by[he tolal number of owners including Ihe decedent. (For example:2 owners =50%.3 owners=3333%,4 owners
=25%. etc.)
b. Ne�, divide the decedenfs percentage owned by the number of surviving owners or beneficiaries.
4. The amount subject to tax is determined by multiplying the account balance by ihe percent t�able.
5. Enter the total of any debts and deduc�ions claimed fmm Part 2.
fi. The amoun��axable is determined by subVacting�he deb[s and dedudions irom�he amount subject to tax.
Z Enter the appropriate tax rate irom Step 1 based on your relationship to ihe decetlent.
If indicating a dieerent tax rere, please s�ate p(('�j�j�.j,��y��p �„" ��
your relationship to(he decedent ` P��artm���f���'� �r,
1. Da�eEs�ablished 1 ': _ � ��`v� '��
� �
2. Accoun�Balance 2 $ P� x, ,.,,.� y ��?�
3. Perrent Taxable 3 X 2 �� -� '� � �`°
4. Amount Subject to Tax 4 $ 3 �.. �s�
5. Debts and Deductions 5 - 4���. ^-�
6. AmountTaxable 6 $ 5 '�
� k . y
7. T� Rate 7 X $�:. ,�. �„ }�� _
8. Tax Due 8 $ g ,. p�z"` * �" �; e-b:�
9. With 5%Discount(Tax x .95) 9 X
St@P 2: Siqn and date below. Retum TNO completed and signed copies to ihe Register of Wills listed on ihe imnt of this brm,
along with a check for any payment you are making. Checks must be made payable to"Register of Wills,AgenU' Do not send
payment directly to the Departmen�of Revenue.
Under penalry of perjury, I declare that ihe facts I have reported above are irue,correct and complete to the best of my knowledge and
belief.
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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: 1-800-4473020