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Home My WebLink About02-07-06 . ... COHHONWEALTH OF PENNSYLVANIA ~EPARTHENT OF REVENUE tUREAU OF INDIVIDUAL TAXES OEPT. 280601 HARRISBURG, PA 17128-0601 ~_.' ~ I'NFORMATION NOTICE -- AND TAXPAYER RESPONSE FILE NO. ACN DATE 21 -0&-01<1 06102639 01-19-2006 RE~IJi'\,l.EX AF~ 109-001 L.,; - , . I I I~~ k ~,:. C TYPE OF ACCOUNT [Xl SAVINGS D CHECKING D TRUST D CERTIF. r' EST. OF STEVE HOWRYLAK 5.5. NO. 181-14-2688 DATE OF DEATH 09-13-2005 COUNTY CUMBERLAND STEPHEN F HOWRYLAK 6402 CANNON DR MECHANICSBURG PA 17050-1907 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUM8ERLAND CO COURT HOUSE CARLISLE, PA 17013 PSECU 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 Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 8608084680 Date 04-11-2002 Established Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x 9,558.70 50.000 4,779.35 .045 215.07 TAXPAYER RESPONSE To insure proper credit to your account, two (2) copies of this notice must accompany your payment to the Register of Wills. Hake 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 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 ~ and/or PART ~ below. Tax Due OF I 2 3 4 5 6 7 8 x TAX ON JOINT/TRUST ~-/I- ZOO~ ~SSg. 0 ~.;~lJf . 0 ACCOUNTS PART @] TAX RETURN - COMPUTATION If you indicate a different tax ~te, please state your relationship to decedent: rOA LINE 1. Date EstaDlished 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. x U DEBTS AND DEDUCTIONS CLAIMED PART @] DATE PAID PAYEE ("iCE 177..f:CHB1 f"h'.q;z: DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line 5 of Tax Computation) I $ have reported HOME WORK (- TELEPH and GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance tax becDmes delinquent nine mDnths after the decedent's date Df death. 3. A jDint account is taxable even though the decedent's name was added as a matter of cDnvenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within Dne year priDr to death are fully taxable as transfers. 5. AccDunts established jointly between husband and wife more than one year prior to death are not taxable. 6. AccDunts held by a decedent "in trust fDr" another or others are taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the infDrmation and computation in the notice are correct and deductions are not being claimed, place an "X" in block "A" Df Part 1 of the "Taxpayer RespDnse" section. Sign tWD copies and submit them with YDUr check for the amount of tax to the Register Df Wills Df the county indicated. The PA Department of Revenue will issue an Dfficial assessment (Form REV-1548 EX) upDn 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 CDPY and return to the PA Department Df Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope prDvided. 3. BLOCK C - If the nDtice informatiDn is incorrect and/or deductions are being claimed, check blDck "C" and cDmplete Parts 2 and 3 according tD the instructions belDw. Sign tWD cDpies and submit them with your check for the amount of tax payable tD the Register of Wills of the county indicated. The PA Oepartment of Revenue will issue an Dfficial assessment (Form REV-1548 EX) upon receipt of the return frDm the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originallY was established Dr titled in the manner existing at date of death. NDTE: For a decedent dying after 12/12/82: Accounts which the decedent put in joint names within Dne (1) year of death are taxable fully as transfers. However, there is an exclusiDn not to exceed $3,000 per transferee regardless Df the value of the account or the number of accDunts held. If a dDuble asterisk (MM) appears befDre your first name in the address portion Df this notice, the $3,000 exclusion already has been deducted from the account balance as reported by the financial institution. 2. Enter the tDtal balance of the account inCluding interest accrued to the date of death. 3. The percent of the account that is taxable fDr each survivDr is determined as follDws: A. The percent taxable for jDint assets established more than one year prior to the decedent's death: DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A jDint asset registered in the name Df 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 Dr 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 aCCDunt registered in the name of the decedent and two other perSDns and established within one year Df death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) = .50 X 100 50X (TAXABLE FOR EACH SURVIVOR) 4. The amount subject tD tax (line 4) is determined by multiplying the accDunt balance (line 2) bY the percent taxable (line 3). 5. Enter the tDtal of the debts and deductiDns listed in Part 3. 6. The amDunt taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the apprDpriate tax rate (line 7) as determined below. *The tax rate lmposed on the net value of transfers frDm a deceased Chlld twenty-one years of age or younger at death to Dr for the use of a natural parent, an adDptive 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 adDpted by Dthers, adopted children and step children. "Lineal descendents" includes all children Df the natural parents and their descendents, whether Dr not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least Dne parent in CDmmon with the decedent, whether by bloDd or adDption. The "CDllateral" class of heirs includes all other beneficiaries. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 37. 6Y. 157. 15Y. 01/01195 to 06/30/00 07. 67. 157. 15Y. 07101/00 to present 07. 4.57.. 12Y. 157. CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. YDU 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 Df 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 Df Revenue. ~ .' DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION 9/17/2005 Msgr, Bieller Funeral Expense - S1. Patrick Church 9/17/2005 S1. Patrick Church Funeral Luncheon 9/17/2005 S1. Patrick Church Funeral Expense, Organist 9/17/2005 S1. Patrick Church Funeral Expense, Choir Director 9/17/2005 Moskal-Kennedy Funeral Home Funeral 9/23/2005 Comm. Life Team Ambulance Ambulance to Health South 9/27/2005 Health South Television 10/7/2005 Nephrology Assoc. of Cen. Pa Medical Bill 10/14/2005 Physicians of Rehabilitation Medical Bill 10/14/2005 Pinnacle Health Emergency Medical bill Total AMOUNT PAID $100.00 $100.00 $50.00 $50.00 $7,960.00 $80.00 $21 .20 $3.84 $5.52 $8.08 $8,378.64