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HomeMy WebLinkAbout06-21-05 (2) - - COMMONWEALTH OF PENNSYLVANIA '* DEPARTMENT OF REVENUE INFORMATION NOTICE FILE NO. 21 oes- - ~ BUREAU OF INDIVIDUAL TAXES AND DEPT. 280601 ACN 05116497 HARRISBURG, PA 17128-0601 TAXPAYER RESPONSE DATE 05-27-2005 REV-1545 EX lFP [09-001 TYPE OF ACCOUNT EST. OF HARRY M LEREW o SAVINGS ~J"S i: Ii~ 195-07-6386 o CHECKING DATE d DEATH 01-20-2005 o TRUST COUNTY CUMBERLAND IXl CERTIF, t: REHIT PAYHENT AND FORHS TO: MARY LERE~,' REGISTER OF WILLS 331 EVERGREEN ST CUMBERLAND CO COURT HOUSE NEW CUMBERLAND ~J 17070 CARLISLE. PA 17013 WAY POINT BANK calculating the potential tax dl B. it",' this account. If you feel this j nf "m,' to this forll and return it to tl B JIl', Clf PAnnsylvania.. Questions lIay be an' COMPLETE PART 1 BtL",IW Account No, 710009111 I~r Account Balance Percent Taxable Amount Subject to Tal Tax Rate Potential Tax Due PART [!] -., t" _II A. 0 n .1 1- { a W B. [ TI a tc be C. [ TI I , YI I n [CHECK ] ONE BLOCK ONLY has provided the Departllent with the inforMation listed below which has been used in . records indicate that at the death of the above decedent, you were a joint owner/beneficiary of ion is incorrect, please obtain written correction from the financial institution, attach a COpy address. This account is taxable in accordance with the Inheritance Tax Laws of the COllmonwealth .red by calling (717) 787-8327. f . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Date 04-11-2003 Established x 21.035.53 16.667 3.505.99 .00 .00 TAXPAYER RESPONSE To insure proper credit to your account, two (2) copies of this notice must accollpany your payment to the Register of Wills. Make check payable to: "Register of Wills, Agent'.. x NOTE: If tax payments are made within three (3) months of the decedent's date of death, you lIay deduct a 5% discount of the tax due. Any inheritance tax due will becolle delinquent nine (9) months after the date of death. .e inforllation and tax due is correct. may choose to reMit paYMent to the Register of Wills with two copies of this notice to obtain iscount or avoid interest, or you lIay check box "A" and return this notice to the Register of Is and an official assessMent will be issued by the PA DepartMent of Revenue. ve asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return iled by the decedent's representative. ,ve inforMation is incorrect and/or debts and deductions were paid by you. ;t complete PART 0 and/or PART 0 below. If you indicate';- i.1 erent tax rate. please state your relationship to Ie Be Int: TAX ON JOINT/TRUST ACCOUNTS PART ~ TAX RETURN - COHPU11,1 :0 LINE 1. Date Establishec 2. Account Balance 3. Percent Taxable 4. Amount Subject S. Debts and Deduc l IS 6. Amount Taxable 7. Tax Rate 8. Tax Due PART [!] DATE PAID Under ,~al til ;f complete to( Ze be. t I .f /7;, ()A A TAXPAYER SIGNATUf~ \J ,...l _ ou, il OF 1 2 3 4 S 6 7 8 x x -4 I DEBTS AND DEDUCTIONS CLAIMED A ~E DESCRIPTION AMOUNT PAID \ $ I TOTAL (Enter on Line S of Tax Computation) erjury. I declare that the y ~=d belief, facts I have reported above are true. correct and HOME (7/7 ) 774- (, (;.1 S WORK ( ) TELEPHONE NUMBER r.;,- / Y - ".'J' DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT with applicable interest based on infomation subllitted by the financial institution. 2. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even though the decedent's nalle was added as a lIatter of convenience. 4. Accounts (inclUding those held between husband and wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the inforllation and computation in the notice are correct and deductions are not being clailled, place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check for the allount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the PennSYlvania Inheritance Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Departllent of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect andlor deductions are being clailled, check block "C" and complete Parts 2 and 3 according to the instructions below. Sign two copies and subllit them with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Forll REV-1548 EX) upon receipt of the return froll the Register of Wills. LINE 1. Enter NOTE: TAX RETURN - PART 2 - TAX COMPUTATION the date the account originally was established or titled in the lIanner existing at date of death. For a decedent dying after 12/12/82: Accounts which the decedent put in joint nalles within one (1) year of death are taxable fUlly as transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (MM) appears before your first nalle in the address portion of this notice, the $3,000 exclusion already has been deducted froll the account balance as reported by the financial institution. 2. Enter the total balance of the account inCluding interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Exallple: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 16.7% (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 PERCENT TAXABLE Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) = .50 X 100 50% (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is determined by mUltiplying the account balance (line 2) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. MThe tax rate Il1posed on the net value of transfers from a deceased ChIld twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0%. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in cOllmon with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. Date of Death Spouse Lineal Sibling Collateral 07101/94 to 12/31/94 3% 6% 15% 15% 01/01/95 to 06/30/00 0% 6% 15% 15% 07101/00 to present 0% 4,5%11 12% 15% CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of paYllent. C. Debts being claimed must be itemized fUlly in Part 3. If additional space is needed, use plain paper 8 l/Z" x II". Proof of payment may be requested by the PA Department of Revenue. ""0'lriI_ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU DF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 171Z8-0601 '* INFORMATXON NOTXCE AND TAXPAYER RESPONSE FILE ACN DATE NO. 21 0 5 SI.o ~ 05116499 05-27-2005 REY-1545 EX lFP {o9-001 TYPE OF ACCOUNT o SAVINGS o CHECKING o TRUST IXl CERTIF . .~ J" E~T;.. . QF1 rARRY M LEREW sl,g,l'Rd, 195-07-6386 DATE OF DEATH 01-20-2005 COUNTY CUMBERLAND REHIT PAYMENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 MARY F" LEREW 331 EVERGREEN ST NEW CUMBERLAND PA 17070 WAY POINT BANK has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a COpy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Comllonwealth o~ pennsylvania. Questions lIay be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No, 9600013811 Date 06-24-2003 Established x 52.182,62 16.667 8.697.28 .00 .00 TAXPAYER RESPONSE To insure proper credit to your account, two (2) copies of this notice must accollpanY your payment to the Register of WillS. Make check payable to: "Register of Wills, Agent". Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x NOTE: If tax paYllents are made within three (3) months of the decedent's date of death, you may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. Tax PART [!] A. [ CHECK ] ONE BLOCK B. ONLY c. ~ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. [:] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed bY the decedent's representative. [:] The above information is incorrect and/or debts and deductions were paid by you. You must complete PART 0 and/or PART 0 below. x If you indicate a different tax rate. please state your relationship to decedent: Pt.Rl ~ TAX RETURN - COMPUTATION LINE 1. Date Established 2, Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5, Debts and Deductions 6, Amount Taxable 7, Tax Rate 8. Tax Due TAX ON JOINT/TRUST ACCOUNTS OF 1 2 3 4 5 6 7 8 x DEBTS AND DEDUCTIONS CLAIMED PART [!] DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) perjury. I declare that the facts I knowledge and belief. $ have reported above are true. correct and HOME (717) 77'-1 - (. c 15 WORK ( ) TELEPHONE NUMBER c;lt(oe; DAT \r GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT with applicable interest based on information submitted by the financial institution. 2. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even though the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death are fUlly taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and subllit them with your check for the amount of tax to the Register of Wills of the county indicated. The PA Departllent of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the PennSYlvania Inheritance Tax Return filed by the decedent's representative, place an "X" in block "8" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Departllent of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice inforllation is incorrect and/or deductions are being clailled, check block "C" and cOllplete Parts 2 and 3 according to the instructions below. Sign two copies and subllit them with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessllent (Forll REV-1548 EX) upon receipt of the return from the Register of Wills. LINE 1. Enter NOTE: TAX RETURN - PART 2 - TAX COMPUTATION the date the account originally was established or titled in the lIanner existing at date of death. For a decedent dying after 12/12/82: Accounts which the decedent put in joint names within one (1) year of death are taxable fUlly as transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (MM) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the account inclUding interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established 1I0re than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED 8Y TOTAL NUMBER OF X 100 PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Exallple: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 16.7% (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 PERCENT TAXABLE Example: Joint account registered in the nalle of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) = .50 X 100 50% (TAXABLE FOR EACH SURVIVOR) 4. The amount SUbject to tax (line 4) is deterllined by mUltiplying the account balance (line 2) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is deterllined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. MThe tax rate Imposed on the net value of transfers froll a deceased ChIld twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0%. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3% 6% 15% 15% 01/01/95 to 06/30/00 0% 6% 15% 15% 07/01/00 to present 0% 4.5%11 12% 15% CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible itells. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C, Debts being claimed lIust be itellized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x II". Proof of paYllent lIay be requested by the PA Departllent of Revenue. - COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 '* INFORMATION NOTICE .- ... AND TAXPAYER RESPONSE FILE NO. 21 05 05117915 05-31-2005 5lo.::) ACN DATE REV-1545 EX AFP 109-00' I .....1 tsi,i OF HARRY M LEREW 5.S. NO, 195-07-6386 DATE OF DEATH 01-20-2005 qOUNTY CUMBERLAND TYPE OF ACCOUNT o SAVINGS o CHECKING o TRUST IXl CERTIF. ,.,... f REHIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 MARY E. LEREW 331 EVERGREEN ST NEW CUMBERLAND PA 17070 WAYPOINT BANK has provided the Department with the infomation listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this inforllation is incorrect, please obtain written correction from the financial institution, attach a COpy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth !If Penn"ylv.."i... Q"..s+io"" .."y h.. answRrAd bv calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 768237422 Date 03-01-1993 Established x 100.204,58 16,667 16.701.10 ,00 .00 TAXPAYER RESPONSE To insure proper credit to your account, two (2) copies of this notice IIUSt accompany your payment to the Register of Wills. Make check payable to: "Register of WillS, Agent". Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x NOTE: If tax payments are made within three (3) months of the decedent's date of death, you may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. Tax PART [!] A. [ CHECK ] ONE BLOCK B. ONLY c. EQ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you lIay check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. [] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent's representative. [] The above information is incorrect and/or debts and deductions were paid by you. You IIUSt complete PART 0 and/or PART 0 below. LINE 1. DatA EstablishAd 2, Account Balance 3. Percent Taxable 4, Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. x PART ~ TAX RETURN - COMPUTATION If you indicate a different tax rate. please state your relationship to decedent: TAX ON JOINT/TRUST ACCOUNTS Tax Due OF 1 2 3 4 5 6 7 8 x PART [!] DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID I $ TOTAL (Enter on Line 5 of Tax Computation) of perjury. I declare that the facts I have reported above are true. cor~ct and my knowledge and belief. HOME (7/7) 7 7 ~-? c., I .5 WORK ( ) TElEPHONE NUMBER ? /1[10 .t;' DATE 0' . GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT with applicable interest based on information submitted by the financial institution. 2. Inheritance tax becomes delinquent nine 1I0nths after the decedent's date of death. 3. A joint account is taxable even though the decedent's name was added as a lIatter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fUlly. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. 2. BLOCK 8 - If the asset specified on this notice has been or will be reported and tax paid with the PennSYlvania Inheritance Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect andlor deductions are being claimed, check block "C" and complete Parts Z and 3 according to the instructions below. Sign two copies and subllit them with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Forll REV-1548 EX) upon receipt of the return from the Register of Wills. LINE 1. Enter NOTE: TAX RETURN - PART 2 - TAX COMPUTATION the date the account originally was established or titled in the manner existing at date of death. For a decedent dying after 12/12/82: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (MM) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 16.7% (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individualCs) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 PERCENT TAXABLE Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) = .50 X 100 50% (TAXABLE FOR EACH SURVIVOR) 4. The amount SUbject to tax (line 4) is determined by mUltiplying the account balance (line 2) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as deterllined below. MThe tax rate Il1posed on the net value of transfers from a deceased ChIld twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0%. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3% 6% 15% 1.5% 01/01/95 to 06/30/00 0% 6% 15% 15% 07/01/00 to present 0% 4.5%11 12% 15% CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fUlly in Part 3. If additional space is needed, use plain paper 8 1/2" x II". Proof of payment may be requested by the PA Department of Revenue.