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Home My WebLink About10-02-06 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT WOLTZ LISA K 115 BRIGHTON DRIVE CARLISLE, PA 17015 ____nn fold ESTATE INFORMATION: SSN: 207-03-7583 FILE NUMBER: 2106-0868 DECEDENT NAME: WOL TZ JULIA DATE OF PAYMENT: 10/02/2006 POSTMARK DATE: 10/02/2006 COUNTY: CUMBERLAND DATE OF DEATH: OS/28/2006 REMARKS: LISA K WOLTZ CHECK# 2323 SEAL ACN ASSESSMENT CONTROL NUMBER 06149530 TOTAL AMOUNT PAID: INITIALS: AJW RECEIVED BY: REGISTER OF WILLS REV-1162 EX(11-96) NO. CD 007274 AMOUNT $19.35 $19.35 GLENDA FARNER STRASBAUGH REGISTER OF WILLS COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 *' INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. 21 ACN 06149530 DATE 09-26-2006 IEV-l&4J EX AFP C89-ln EST. OF JULIA WOLTZ S.S. NO. 207-03-7583 DATE OF DEATH ' 05-28-2006 COUNTY CUMBERLAND TYPE OF ACCOUNT D SAVINGS IX] CHECKING D TRUST o CERTIF. LISA WOLTZ 115 BRIGHTON DR CARLISLE PA 1701. 5 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLEI PA 17013 MEMBERS 1ST FCU has provided thll DIIpartHnt with thll infa....tion listed billow which has blllln used in c.lculating thll potential tax due. Thllir rllCords indic.tll that at thll dllath of the .bove decedent, YOU wllr. . joint ownllr/beneficiary of this .ccount. If YOU filII 1 this infor..tion is incorrllCt, pl.asa obtain written corrllction fru. the financial institution, attach a copy to this fa,.. III1d rllturn it to thll aboVII addrllss. This account is taxablll in accordanclI with the Inheritance Tax L8NS of thll Co..onwllalth of PennSYlvania. Qullstions HY be an_red by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REV~RSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 30749-11 D.t. 01-16'-1987 Est_ushad x 859.77 50.000 429.89 .045 19.35 TAXPAYER RESPONSE To insurll propllr crlldi t to your account, two (2) cop illS of this noticlI IIUst acc_pany your pay.ent to the Register of Wills. Makll check payablll to: "Registllr of Wills, Agent". Account B.1MC8 P.rcMt Tmcllbl. AIIount Subjact to Tax Tax R.t. PotMtial Tax Du. x NOTE: If tax pay.ents are .1Id1l within thr... (3) IIonthS of the dllclldllnt's datil of dllath, you HY deduct a 5X discount of thll tax dua. Any inheritancll tax due will beco.1I de1inqullnt ninll (9) .onths after the date of death. PART [!] a;'f?7'-rlf':~'"":.;::;t:.o:rr..a:..fr&-~-:"h.<$";t1-;)f~:i~"E:"~-tt-y~-.r~-.l..--t:1;;H'y"}fl~:frh"Rr:r::W-~"'-"'--7~'""'W""~'i-~N:-OO-'JfHR}o'1:[""'~--"'..Jr.-~tfrW':*:!l4"Jf~~~~~-w.~-l[t'}fr:m-:-oc-t't"~jF,..y~~..~r:",;-:jf.f~-q.tm{,i-.~~ ~ "1'" ,,'~jjfu (" _-' ;;'c ,:;;:,F.lli':l',',' "~F~)E~ lli~'''''d'''f''' j)~, '. ':'0" ,'w 'c .? ,,:e[f ;~",];Il- 'Hjj-' ;lffi;tf+'c.:]l:~ il.*~-c-~'Udc.""",,"",,, -",~,,,,;::hiu'i:--::s-:2:-;;oo.,"',,,,"_.r,o-'o~'1C_,*3i':;;:Z1r-;:--.o:"_o-_",,= :~" _ "'''' !l-_""'-"';fu.~_."." _- ,""--.h''''~~''''''''''h')-'"~~' _ ,-.n,1C.r.;';';"::Ei'''.r"''::-;:-;:i!c-;:i!fr""~,,..n.:J-'l;,,:. :_-.r.;j;;_"._-:l':~.".~_'" ., ~........."1r~i;:;tt.r~~ .........~:r~........,.__:.p.;:;.f..._........;.;'u_~...:.r...-.;~::+:-;:.r'~~:'~:: ;........ ;J-I;" ;,,':).,.;:r+::ffi-;.;....-m.: ;t ..i".ti.~,tt....l-I'4~:':: :.~v.n:_,,~...>;f...::.t'...__....:.......:r..."J;:'.:',.~ _;41.;'"l..:.l'U'~....4-~"..ip: A. "'1ofThII aboVII infarutlon and tax dUll is corrllct. ~ 1. You .ay chaoSII to rll.it pay..nt to thll Rllgistllr of Wills with two cap ills of this notice to obtain a discount or avoid intllrllst, or yoU HY check box "A" and return this notice to the Registllr of Wllls end an official assllsSllent will bll issued by the PA Departllent of RllvenUII. [CHECK ] ONE BLOCK ONLY B. 0 The above .sslIthas blllln or will be rllportlld and ux paid with thll Pllnnsylvania Inheriblnce Tax rllturn to be filed by thll declldent's rllPreSllntativlI. C. 0 The abovlI infor..tioh is incorrllCt and/or debts and dllductlons wllrll paid by you. You IIUst colIPlete PART [!] and/or PART [!] billow. If you indicate . differant tax rat.1 pl..s. st.t. your r.lationship to dacedent: PART ~ TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Date Est_lishad 1 2. Account Balance 2 3. P.rcent T.x_l. 3 X II. AIIountSubjact to Tax II S. Debts and Deductions S 6. ~t Taxable 6 7. Tax Rate 7 X 8. Tax DuB 8 PAYEE DESCRIPTION C) = c:;O ~ l~? 0 -0. Q AMOffitT '_" (OJ -' , , .- 1 r',-: (') POll'> PART [!] DATE PAID 0 ...,.l r.......... - ~T.-;'-> - r ,.' <,:J '., '",:,::0 ", I" ~ ',-,,::; ,C) ,"" -0 ~j'~ r...,) . Tl . - ::. [J - '1j TOTAL (Ent.r on Lin. S of Tax CDllPUtationl \7 . '~.Y -- ~:.e! .... in Undar PMalU.s of parjurYI I claclar. that tha facts I campi t. to the best of ~ knowladga end beli.f. '1'_ hay. raportacl &bov. .r. trual corr~ and' / )::,2. HOME (ll, ) ;}Y'3- 00 ~ } WORK (1 \)) if () - 5 Z- lP DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSI1ENT with applicable inter~st baSlld on inforalltion subaitted by the financial institution. Z. Inheritance tax bec_es deUnquent nine aonths after the decedent's dete of death. 3. A joint l!ICCount is taxable even though the decedent's naae was added as a aatter of convenience. 4. Accounts (inclUding those held between husband and wife) which the decedent put in joint na.es within one year prior to death are fully taxable as transfers. 5. Accounts established jointlY between husbBnd and wife .ore 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 inforaation and coaputation in the notice are correct and deductions are not being clai.ed, place an "X" in block "A" of Part 1 of the "T8ICpayer Response" section. Sign two copies and sub.it the. with your check for the ..ount of tax to the Register of Wills of the county indicated. The PA Depart.ent of Ravanue will issue an official assessaent (Fo~ REV-1548 EX) upon receipt of the return froa the Register of Wills. Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the PennsYlvania Inheritanca Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of the "TBlCpayer Response" section. Sign one copy and return to the PA Departaent of Revenue, Bureeu of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice inforeation is incorrect and/or deductions are being claieed. check block "C" and co.plete Parts Z and 3 according to the instructions below. Sign two copies and subeit the. with your check for the aaount of tax payable to the Register of Wills of the county indicated. The PA Dapartaent of Revenue will issue an official assesseent (For. REV-IS48 EX) upon receipt of the return frOB the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originallY was established or titled in the .anner existing at dete of death. NOTE: For a decedent dying after 12/12/82: Accounts which the decedent put in joint naaes within one (1) year of death are taxable fully as transfers. However, there is an exclusion not to eXC8ed$3.000 per transferee regardless of the velue of the account or the nuaber of accounts held. If a double IIsterisk (MM) appears before your first naae in the IIddress portion of this notice, the $3,000 exclusion alrelldy hilS been deducted froa the account balance as reported by the financial institution. 2. Enter the total balance of the account inclUding interest eccrued to the date of death. 3. The percent of the account that is talCBble for each survivor is deter.inad as follOllls: A. The percent taxable for joint aSSllts established .ore than ona year prior to the decedent's death: 1 DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUMBER OF X 100 a PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Elc.-ple: A joint asset registered in the na.. of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) . .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's dellth or accounts o","ed by the decedent but held in trust for another individual(s) (trust beneficillries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 = PERCENT TAXABLE Exa.ple: Joint account registered in the na.e of the decedent and two other parsons and established within one year of daath by the decedent. 1 DIVIDED BY 2 (SURVIVORS) . .50 X 100 . SOX (TAXABLE FOR EACH SURVIVOR) 4. The aaount subject to tax (line 4) is detereined by aultiplying 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.-aunt t81Cable (line 6) is deter.ioad by subtracting the debts and deductions (line 5) fro. the a.ount subject to tax (line 4). 7. Enter the approprlllte tax rete Uine 7l as deter.ioad below. Data of hath Spouse Linaal Sibling CoU.taral 07/01/94 to 12131/9~ 37. 67. 157. 157. 01/01/95 to 06/30/00 07. 67. 157. 157. 07/01/00 to prasent 07. ~.S7.. 127. 157. MThe tax rate i.posed on tht net value of transfers froa a deceased chlld twenty-ona years of age or y oungtlr at death to or for the use of II natural parent, an adoptive parent, or a stepparent of the child is OX. The line.l 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 adoptad by others, adopted descendents and their descendants end step-descendents. "Siblings" are defined as individuals who heve at 1e.st one parent in co.on with the decedent, whether by blood or adoption. The "Collateral" clllss of hell'S includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are detereined as follows: A. You legally are responsible for pay.ent, or the estate SUbject to ad.inistration by a personal representative is insufficient to pay the deductibleite.s. B. You actually paid the debts after death of the decedent 8nd can furnish proof of pay.ent. C. Debts being clai..d eust be ite.ized fully in Part 3. If additional space is ne.ded, use plain paper 8 1/2" x 11". Proof of paYllent _y be requested by the PA Departaent of Revenue. ".._-,"--".---~--' " ~ O::f~ " V\ (j ~\yJ> U' 'ft) ,C.' J(~!U 1).r 0' ~1"~ Jtr ~ ~ ( ~:; \ I~~ :~ ~ 0 tu~ 0 C.;) ~""-~ N ::::c t-L ::.S: !--- eL a u ::;<,- n- . c5 ci: LLF)(-' ') n:: (2l,' = "" U.J N ,/ .....J r' _. I iT fl) -.' "'? ~ '-Y ~~~ u 03=; ()h~ , c. r() -y )//, it> 0"'" ~rt)~ V -r- 1) r-1O ,--- y , 'b v 0 ""1)<b::.;17 ; rB :r n~ \)J .~. V- ~ ) (j c u ~ ..... ...J " ..... (J ,..... (.) 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