HomeMy WebLinkAbout96-00949
/ .S-" I {II'; j'
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
III V . I~OO[X 'P.041
COMI.lONWI A1~'ttor "[NNSYlY,ANIA
IlIYAfl1J.l 'NTOf I rVI:NlH
I" '1 "01101
HAIHUg hlllU, I'A 1 1 '~1I.01l0'
1011 DATI ~101 ()f All. AI TI n t"/f""]' CtHCK tt(l1(
II A!,I'OW.At ,
i'OVLI1IYt.:JILU1IJ:lCLAtU1.U__ ._ __.______
FILE NUMBER
I/I/q
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mel ()( Nl'~ NAME" (lASI.' In!lT, ANn MIO[)t r INITiAL) [)f CI OINT'!I COVill I 11 A!)DIlI !i!l
o N.inolcy_,__I3.QJJJJt.: H_. 'I'lw Woodu at CedIllo (~un
E !iOCIAI !il.CLHlllVNlJMIIIIl [JAIl ()I lJll\lll DATI 01 llllllH B:~.1 l.itlbunl I~oad
6 CoIIIII'II111, P^ 1'/011
E u,"Q'l,_3Qc~~1:J___ QIJf;~'1/~" 0IJl~JlQ ,_c"".",~'l)MBEHI,MH) _, __ _ _______________
~ I" A....' 'CA"":I"u"V<V,"1l ""Il"'I['''NA"1 I' AII',I "'"' AN" """" [IN"'AlI I ""C'AI '" C,""" """"" t"ou.. ""cr<v1 lJl'" [,"II""'CIIONSI
~ ; ~ 8~' ~~:::I:,~~:n Tj:a-~~~~~e~:~~~::~:~;/~ml~:-------------l]3" ~:~:~~,e~~:;~~~PIIorIO 12-1J.82)
E ~ g (for dale' 01 dealh afler 12- 12-82) 05 Federal E'ldle Ta. ReMn Requ.ed
K ~ ~ 06 Decedent DII~d Test.1te D 7. Decedent Maintained olltvlng Trust _8. Tot.:ll Number 01 Safc DepOSit BaKes
IAI!.1>!ligpy-2LWilll ll\na~!uU9PY_QU!llW
C P "'~kC.OBBESP-DNO~NCJ;ANO_CONFJD~NTIf\UllXJNEORMI\ no .SHOUl1UU~OIBECIE0-10
o 0 NMU.
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5 N T[l[PHON[ ,",UMU[ll
T
0.00
201~:nj ii~~e:::r ~::; I~::u':r:~::~::t~~=~~;~u~~ ~;:02~r :~:r~::rRPAVMENT,
_&1Jl_,-!:Y_~,~mitJ1.J;QU!JJ;:y:_.
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1. Real E'ldle (Schedule AI
2, Stock' and Bond, (Schedule B)
3, Clo'ely Held Stock/Partnership Intere't (Schedule C)
4. Mortgages and Notcs Recclvable (Schedule 0)
5. Cash, Bank Deposits & Miscellaneous Personal Property 15ch
6, JOintly Owned Property (Schedule F)
7, Tran,fers (Schedule G) (Schedule L)
8 T oldl G/oss Assets (toldIUne, 1.7)
9 Funeral E.ltpenses, AdministratIVe Costs, Miscellaneous
E.pen,e, (Schedule H)
10 Debts, Mortgage liabilities, liens (Schedule I)
11_ Toldl DeductIOn, (loldIUne, 9 & lD)
12, Net Value 01 E'ldle (Une 8 minu, Une 11)
13_ Cha"ldble and Governmenldl Beque", (Schedule J)
V , in I u i e
15_ Spousal Tran,fers (for date, 01 death aller 6-30.94)
See InstructIons lor Applicable Percent.1ge on page 2
(Include value' kom Schedule K or Schedule M)
16, Amounl 01 Une 14 Id.able al 6% rale
(Include value, from Schedule K or Schedule M)
17, Amounl of Une 14 Id....ble a115% rate
(Include value' kom Schedule K or Schedule M,)
18_ PrincIpal Id. due (Add ta.lrom Une 15, 16 and 17)
19. Credits Spousal Poverty Credit Prior Payments
0.00 + 0.00 +
COMI'L[l[ MAILING Aoon[SS
c/o Rhoado & Sinon
P,O, Boy. 1146
LLP
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A
X
C
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M
P
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A
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(1)
(2)
(3)
(4)
EI (5)
(6)
(7)
8 tQ..QQ
1.655.02
(8)
2.465.02
(9)
10,389.60
(10)
47.74
(II)
(12)
(13)
(14)
10.437.34
(7.972.32)
0.00
(7.972.32)
(IS)
0,00 X,Q.!L=
0.00
(16)
0.00 X ,06 =
0.00
(17)
0.00X,15=
0.00
(IB)
0.00
Discount
Interest
0.00
0.00
0.00
(19)
(20)
21. II Une lB" grealer than Une 19, enler the dlllerence on Une 21, ThIS i, the TAX DUE,
A. Enter the interest on the balance due on line 21A
B, Enter the toldl olUne 21 and 21A on Une 21B, ThIS IS the BALANeE DUE,
(21)
(2IA)
(218)
0.00
0,00
0.00
~ ~ alLSUBJUO ANSWER ALL a~SJlliEACiE-UNO~O-B.ECJ:!fCK MATH <l <l
Unde-r pen.lll.."s 01 p~rlury.1 d~cl.r~ thaI I hlllV~ eo.Am,n~d thlSfPlurn, tncludinglllCC\)rTlpanYlng SCllttdu'pI and lIat~m~nls, and to tile- b~st 01 my hnol\lledg~ and beher, II II true,
COH~Ct af1d complele. I decl.,. that 1lI!11f,'all!ltl&t~ hillS b~l!n'l!port"'d allrutl' fMnlt't value. De-clafallon 01 pfep.\ftl' Othe-f than Ihe p.rlonal repleunlatlve I. based on.U Inlounatlon 01
wh,ch plepaler hal any hnowlttdge
SIGNATURE Of P[;RSON H[SPON:llllLE FQfl FILING n[TWIN
ADDHESS
7~.Q. f)'".'I\}I:<U\}. !:JJl!n:Jl.!!!','Icj_ _ _...,. _........ _... __
Dilloburq. PA 17019
ADORESS
P".Q, _ Jl,Q~. .1_1,4~_., _. _ _ p' _ _ _ _ _ _ _ _ _ __,. _ _ _ __ _ ___.. _._
Harr obu ~A 17108-1146
~
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DATE
(/-( /- ?(,
DATE
/ / -/Lj-7'-
FOlm 1500 IR~". 1-04'
"
Act 148 01 1994 prDvldos lor the roductlon 01 tho tax ratos ImpDSod on tho not valuo 01 translors to or for
the usa 01 tho spouse. Tho ratos as proscribed by tho statuto will bo:
-3% (,03) will be appllcablo for estates 01 docodonts dying on or alter 7/1/94 and bofore 111/96
-2% (,02) will be applicable for estates 01 decedents dying on or alter 1/1/96 and bolore 111/97
-1% (,01) will be applicable for estates of decedents dying on or after 111/97 and belore 111/98
- Spousal transfers occurring on or after 111/98 will be exempt from Inheritance tax,
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A MARK (X) IN THE APPROPRIATE BLOCKS,
1. Old decedent make a transfer and'
a. retrain the USe or income of the property transferred,. . . ,
.,............. .
.,............ .
b, retain the rlghllO deslgnale who shall use the property ~ans'erred or 115 income, ' , ,
c. retain a reverSionary Interest; or .
...."..... .
............ .
d. receive the promise for life of either payments, bene',ts Of care?
......,.. .
2, "death Occurred on or before Oecember 12, '982, did decedenl within two years preceding death
~ansfer property wlthoul receiving adequale considerabon? "death Occurred aher December 12,
1982, did decedenl ~ans'er property within one year of death withoul receiving adequale
conslderabon? , , . , , , , , , , . . , , , , , . , , , , . , , , , , , . , , . , , , , , , , , , , , , , , , , , , , , , , ,
...... .
.;
.;
.;
3, Did decedenlown an 'In~ustfor'bankaccOUnlalhlsorherdeath? , , , , , , , , , , , , , , , , , , , , , , . , , , . . ,
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
CoPyrigh1ltl t994 'o"n lollw.,. only CPSYII.ml, Inc:.
Form 1500 fR.., 1.g4)
.;
.;
.;
.;
n[v. ,~ n. . 1'2.881
COMMOiEWEAL "'OF PENNSvtVANIA
'NH",lANCE TAX1tl:lU"N
n. SIOFNl OrCrOrNT
ESTATE OF Beooie ~l. Niooley
SCHEDULE F
FILE NUMBER
Jolnllcnlnl(S):
NAME
A, Doloreo M, Heintzelman
DRESS
740 Franklin Church Road
Dilloburg, PA 17019
RELATIONSHIP TO DEeEDENT
Daughter
Jointly-awned property:
LETTER DATE
ITEM FOR MADE TOTAL VALUE DECO'S DOLLAR VALUE OF
NUMBER JOINT DESCRIPTION OF PROFERTY OF ASSET DEeEOENT'S INTEREST
TENANT ,n'''T 'l(, INT.
1 A 07/03/89 CoreStateo Bank, N.A. ,
Checking Account No.
6153-1084. Aooets accumulate
in Account No. 6153-10e4
solely because of
contributiono made by the
surviving joint tenant toward
the care of the Decedent. Th
surviving joint tenant (not
the Decedent) tranoferred
$9,000 to herself and $9,000
to her daughter within one
year of Decedent's death.
These paymento were not
transfers by the Decedent and
are not subject to
Pennsylvania Inheritance Tax. 3,310,03 50 1,655.02
TOTAL (Also enter on hne 6. Recacitlll.,ti""' c , ,655.02
(If more space is needed insert addltlonal sheets of same size)
CopyrlghllC) lD9410l'm '011"".,. only CPSy&'.m,. Inc.
Form 1500Sch.dul. FtR.v.12'881
COMMo~wr>AL1"O' P[.",VlYA.'A
INti'RIIANCfO,lAX'IH-t,hH\N
II .SlorNt rClOO NT
ESTATE OF Bessie M. Nissley
SCHEDULE H
FUNERAL EXPENSES.
ADMINISTRATIVE COSTS AND
REV. l!tH EX . 17.IUII
FilE NUMBER
ITEM
DEseRIPTION
AMOUNT
1
Funeral Expenses:
Dolores M. Heintzelman
Reimbursement for payment of
funeral and burial services
9,610,00
A.
B, AdmlnlslraUye eOSIS:
t Personal Representative Convnissions
Social Security Number of Personal Representallve:
Vear Convnisslons paid 0.00
2, Auorney Fees
675.00
3. Family Exemption
Claimanl Relationship N/A
Address 01 elaimant at decedenl's death
Street Address
Cily Slale _ z,p Code
4, Probate Fees 0.00
C, Miscellaneous Expenses:
1 Dolores M, Heintzelman
Reimbursement for payment of
expense related to moving
personal property from
apartment 79.60
2 Filing Fees 25.00
(II more space Is needed, Insert addltlDnal sheels of same size,)
COPVffghl (c11904 torm loll war. onlV CPSYlleml, Inc.
Form 1500Schedlll. H(Rev. 7.8111
6-/'1/ ./3
BUREAU DF INDIVIDUAL TAXES
INtl[RlfAHC[ I.. DIVISION
DEP'. :eobol
HARRI5BURG. PI 1111S'Ot.OI
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INtlERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
STANLEY A SMITIl, ESQ,
RHDADS & SINON LLP
P.O. BOX 1146
HARRISBURG PA 17108
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-03-97
NISSLEY
OB-27-96
21 96-0949
CUMBERLAND
101
Allount R....it tad
(!/
~~~
'l"lhlll ,.. la.'"
BESSIE
M
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO eOURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTIDN FOR YOUR RECORDS ~
iiE'v:is4-j"Eii-"FpnfrZ:96rNiii'YCE--OF-YNHEififANCE-YAX-APPRAisEHENT-.--"LL.-OWANCE-OR'----m---mm-
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF NISSLEY BESSIE M FILE NO. 21 96-0949 ACN 101 DATE 02-03-97
If an assBssment was issued previously, linBs 14. 15 and/or 16, 17 and 18 will
reflect figures that includB the total of abh rBturns assessBd to date.
ASSESSMENT OF TAX:
15. Anount of Lin. 14 at Spousal rat. CIS)
16. Anount of line 14 taxabla at line.l/Class A rat. C161
17. Anount of Line 14 taxabl. at Collateral/Class Drat. (17)
18. PrincIpal Tax Due
TAX CREDITS:
PAYMENT
DATE
TAX RETURN WAS: I X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R.al Est.t. (Schedule AI (1)
2. Stocks and Bondi (Schedula 8) e21
3. Closely Hald stock/Partnership lntarast (Schadule C) 131
4. Hortg.gas/Nota. Raceivable (Schedule DJ (4)
S. Cash/Bank Deposits/Hisc. Personal Proparty ISchedule E) CS)
6. Jointly Owned Proparty ISchadula F) (6)
7. Transfers (Schedula G) (7)
8. Total Assets
I CtlANGED
.00
,00
.00
,00
810,00
1.655.02
,00
181
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expensas/Adn. Costs/Hisc. Expanses CSchedule H) (9)
10. Debts/Hortgega Liabilities/Liens CSchedule I) CIO)
11. Totel Deductions
12. Nat Value of Tax Return
13. Charitable/Covarnnant.l Bequests CSchadule JJ
14. Net Value of Est.ta Subjact to Tax
10,389.60
47,74
1111
1121
1131
1141
NDTE:
.00 X' 00=
.00 X .06=
.00 X ,15=
1181
RECEIPT
NUMBER
DISCOUNT 1+1
INTEREST I-I
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
NOTE: To insura proper
credit to your account,
subnit the uppar portion
of this forn with your
tax paYJlant.
2.465.02
In,437 34
7.972.32-
.00
7.972.32-
.00
.00
.00
,00
.00
.00
.00
.00
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF AD01TIONAL INTEREST,
I IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED.
IF TDTAL DUE IS REFLECTED AS A "CREDIT" ICRI. YOU MAV BE DUE
A REFUND. SEE REVERSE SIDE OF THIS fORM fOR INSTRUCTIONS.)
AESEAVATION: E.tat.. of d.C.d.nt. dying on or b.for. O.c..b.r IZ. 1'8Z -- If any future Int.r..t In the ..tat. I. tran.f.rr.d
In Po.....lon or .nJoy..nt to Cia.. a (collat.ral) b.n.flclarl.. of the d.e.d.nt aft.r the ..plratlon of any ..tat. for
Ilf. or for y.ar.. the Co..onw..lth h.r.by ..pr..,ly r...rv.. the right to appral.. and a..... tran.f.r Inh.rltanc. I....
.t the I.wful CI... a Ccollat.ral) rat. on any .ueh future Int.r..t.
PURPOSE OF
NOTICE I
To fulfill the r.qulr...ntl of S.ctlon ZlloO of the Inh.rltann and E.tat. I.. Act. Act ZZ of 1"1. n P.S.
S.ctlon 21"0.
PAYHENT:
D.t.ch the top portion of thl. Notiea and .ubalt with your pay..nt to the A.gi.t.r of Will. prlntad on the r.v.r.. .id..
--"ak. eh.ck or 80n.y order payable tal REGISTER OF HILLS, AGENT
All pay..nt. r.e.lv.d .hall flr.t b. appll.d to any Int.r..t which .ay b. due with any r..alnd.r appll.d to the ta..
REFUND (CA)I , r.fund of a ta. cr.dlt. which wa. not r.qu..t.d on the 10. R.turn, .ay b. r.qu..t.d by co.pl.tlng an "Application
for A.fund of P.nn.ylvanla Inh.rltanc. .nd E.tat. la." tAEV-ISIS'. Application. .r. avaI1.bl. at the Offlc.
of the R.gl.t.r of Will., .ny of the ZS A.v.nu. Ol.trlct Offlc.., or by calling the .p.clal Z"'hour
an.w.rlng ..rvlc. nu.b.r. for for.. ord.rlng: In P.nn.ylvani. 1-800-36Z-Z0S0. out.ld. P.nn.ylvanla .nd
within local Harrl.burg ar.a (717) 787-80'4. TOOl (717' 77Z.ZZS2 (H.arlng I.palr.d Only).
OBJECTIONS I Any party In Int.r..t not ..tl,'I.d with the .ppr.I....nt. allow.nc. or dl..llowanc. of d.ductlon.. or ........nt
0' ta. (Including dl.count or Int.r..t) .. .hown on thl. Notic. au.t obJ.et within .I.ty (60' d.y. of r.c.lpt 0'
this Nottn byl
.-wrltt.n prot..t to the PA Dap.rt..nt of A.venu.. Board of App.al., D.pt. Z810ZI. H.rrl.burg, PA
--.I.ctlon to hlv. tha .Itt.r d.t.ralnad at ludlt of the .ccount of the p.r.onal r.pr..ent.tlv..
--.pp.al to the Orphan.' Court.
17128-1011.
DR
DR
ADHIN
ISIAATlVE
CORRECIIONS: Factu.1 .rror. dl.cov.r.d on this ........nt .hould b. addr....d in writing to: PA O.part..nt 0' A.v.nu.,
Bur.au of Indlvldu.1 T..... ATTN: po.t A".,...nt A.vl.w Unit, D.pt. 2a0601. H.rrl.burg, PA 17128-0601
Phon. (717) 787-6505. S.. page 5 of the bookl.t "In'tructlon, 'or Inh.rltanc. Ta. A.turn for a R..ld.nt
Olc.d.nt" (REV-1501) for an ..plan.tlon 0' adalnl.tratlv.ly corr.ct.bl. .rrors.
DISCOUNT:
If any t.. due Is paid within thr.. (3) cal.ndar aonth. aft.r the d.c.d.nt', d.ath. a 'Iv. p.rc.nt (5~J dl.count of
the ta. paid I. allow.d.
.
,
.
PENAl TV:
Th. 15~ ta. a.n..ty non'partlclpatlon p.nalty I. co.put.d on the total of the ta. and Int.r..t .....'.d. .nd not
paid balor. January 18. 1996. th. first day .ft.r the Ind of the t.. ..nl.ty p.rlod. Thlt non-partlclp.tlon
plnalty I. .pp.alabll In thl ,a.. ~ann.r find In the the 'fl.. tl.. p.rlod as you would applal thl tax and Int.r.,t
that hi' b..n a.'....d a. Indlc.t.d on this not Ie..
INTEAESTl
Int.r.st I. chlrg.d blglnnlng with 'Ir,t day of d.llnqu.ncy. or nln. ('1 ~onth. .nd on. (1) dlY fro. the data of
d.ath, to the data 0' paya.nt. Tax.. which b.ca.. d.llnquent b.for. January 1. 1982 b..r Intere.t at the r.t. of
.Ix (6~) p.rc.nt p.r annu. caleulat.d at a dally rat. of .00016". All t.... which b.ca.. d.llnqu.nt on and a,t.r
January 1. 1'82 will b..r Int.rest at a rat. which will v.ry 'ro. cal.ndar ylar to cal.ndar y.ar with that rat.
announe.d by the PA O.parta.nt of Rlvlnu.. Th. appllc.ble Int.r..t rat.. for 1982 through 1997 are:
'!!!! Int.".t Aat. O.llY Interllt Factor ~ Int.re.t Aat. Dally Inter..t flllctor
I'az lO:C .000548 1'87 'Z .000241
In3 16~ .000438 1'88-19'11 IIZ .000301
1'84 11~ ,000301 19'1 'Z .000247
1'8S In .OCtl3S6 1"3-1"4 7Z .0001'2
1986 10j( .000174 19'5-I"7 .~ .000247
"Int.rllt Is calculated .. 'ollow':
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notlc. I..u.d aft.r the t.x b.coa.. dellnqu.nt will r,'I.ct .n Int.r.st calculation to fl'te.n liS) day.
b.yond the dat. of the a".....nt. I' pay..nt I, aad. aft.r the Int.r..t co.putatlon date shown on the
Notlc.. additional Int.r.st .u.t b. caleul.t.d.
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