HomeMy WebLinkAbout97-01020
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OrF\CIAl U~;E ONI. y
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
REV.1500F.K I (1.91)
Und.r ptlN\tltS 01 p"rlury, I UKI,,, thltl have Illlml,14Id thl.".lu:n Inr.lvdll'l\l "complnylnq tehtdulls.nd Illt.mlnl,. and to the bI,I uf my knowledge and bell", II Is hue.
colltlcllnd campl.I', DKl,'lllonol pr.paf" oth., Ih.." I"", I-""ON' l.prflMntlllv.1t basea on.U In/Olfnatton ot which pr'p.1I" hn tny knuwled;'
51 AT r;~ PERSON RE5PONSIS""i7FOAFiLiN" 'qt: ;tlA~ --;LicRffi" .----
,"'lI----;, LI
~" ., ~ 1~"ffl</b~ C!.o.P:.O,.B,OX 11.16.... .....
. , arl,q",.lI;t,r,risburg, PA 17108 -1146
laN~UR FPREPA 'eR~RTH"'NREPRESENT"'TlVE ADDRESS
f~ G~l/,,,.^~~C!.o.Rh.oads..&.S.inOn,LLP.',P:O.' Box 1146
~Q HarrisburR, PA 17108-1146
COpYll;ht (c) 1997 form I;Ot!WII. <)nly cPSyt,.ml, loe ~
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FILE NUMBER
,~ Jj!t~L
COUNl'1' CODE YEAR
~---
NUMBER
COMMONWEALTH QF PENNSYLW.NIA
OEPARTMENT OF ~EVENUE
aSPT Z8060'
HARRISBURG, "An'Z8.Otl01
DECeOeNT'S NAME (LAST. FIRST. AND MIDDLE INITIAL) Uti I blink 'plctllo seplflle w~
Watki.ns, Leana
SOCIAL SECURlTYNUMI:1ER
181-36.8067
. ~~;mril'lT,
Asi, ):N'6l.fllYOCEHM1Al)
OATE OF OIRHi
DATE OF DEATH
,07/07/09 _----
THIS RETURN MUST BE fllEUIN DUPUCATt WITH 'HE
REGISTER OF WILLS
03/24/97
SOCIAL SECURITY NUMBER
3. R.mlindef Reluln p,f~~ I~ 1rl3 .8ll
5. Fed"I,,1 E!lWI Tu RlllunR.qulrtd
e, Tolal Number 01 !lIte Oep(JsIIBo.es
X 1, orlglnllRlturn
4. LlmltedEtllol.
6. Decedent Dlfld htta'.
2. Supplement.1 Relum
4.. Fululeln'tletl campromlst (d"'. 01 delth 11181 la. 12 .82)
7. Decldlnl MllnlAlned 11I~\ng TfLltl
(Attach copy 01 Will) (AIl.chCOPY at TIU't11
09, L111,.lIa"P,oOOOd."",,,,. 010, SpouuII'.",tyC,ood" [J 11,ElooII00'.'""''''''''' 91"'"
(dl'~ 01 dlllh betwetn 12.) 1.911nd ,. \ .95) ("t1"h Sch 0)
'nUS SECTION MUST BE Cc>>.1PLETED, ALL CORRItSPONDlNCEiCONFIDINTlAI. TAX IriORMATION SHOuLti'iE DIRECTED TO'
NAME --.---.-- COMPLETE MAIllNOAODRESS-
LawrenCA B. Abrams, Enquire
FIRM NAME (If Appllclble)
Rhoads & sinon _LLP
TELEPHONE NUMBER
One 3. Market Squarer 12th Fl.
P,O, Box 1146
Harrisburg, PA 17108..1146
.C
OFFICIAL u~E ONLY
(1)
(2)
(3)
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A
P
I
T
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A
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1, Real Eslate (Schedule AI
2, Stocks and Bond. (Schedule 81
3, Closely Held CorporatIon, Partnership or
Sole -ProprIetorship
4, Martgagos & Nale. Receivable (SChedule 01
5. Cash, Bank Deposits & Misc"lIaneous Personal Property
(Schedule EI
6, JOintly Owned Property (Schedule fI (6)
7. Inter-VivO! Translers & Miscellaneous I>lon-Probale Property (7)
(Schedulo G or L)
I, Tot.l Gro.. A...ts (total Lines 1 ,I)
9, Funeral ElCpenses" AdministratIve CoSls (Schedule H) (9)
10, Debt. 01 Decedent. Mortgage liabilities, & Lien. (Schedule II (10)-
11. Tot.1 D.ducllons (Iota I Lines 9 & 10)
12, N.' V.lu. 01 Est.,. (Line B mlnu' Linl 11)
13, Charitable and Go't'ernmental Bequests/See 91 U Trusts lor which an election to tax has not been
made (Schedule JI
14, N.' V.lu. SubJec' to Tax (Linl 12 minus Line 13)
15, Amount 01 line 141"able al
the spousal tax rite
Se' instructions on page 2 for applicable percentage
II, Amounl allinl 14 I"able a16'1. rallO, 00 X 06 (II)
17, Amounl of line 14 ,,,.bll at lS'I. ,ata 0,00 X 1S (17)
II, Tax Du. (\I)
19, J CHECK HIRE" YOU ARERI..~I"'INQARIFUND Ol' AN OYl~PA""1NT l_
'., ' . > > II tURI TO ~l'Im~ ALLUlrrlONS ON PAGII AND TO ...ICHlCK MATH
<<
(4)
(5)
4,677,46
\
(I)
4,677,46
7/905.02
~lL~
(11)
(12)
(13)
13,718..Q)
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o 00
(14)
(9,040,561
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T P
A U
X I
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(15)__
0,00
0,00
X
Q,..Qi!.....
0,00
0,00
-~
DATE
12-22.J17
n.a.lE
n- 11- q"7
FormAEV-lI00 EX {AllY 1,9J)
Decedenl" Compll!~e Addre..:
STREET ADDRESS
Manor Ca,re NlIl'ni~ome
1700 Market.8t.r~~
CITY
~~!!1J.) IIi 11
~E
~A
~
~,7011
Tax P.ymenls .nd Credits:
1. Till Due (Page 1 line 18)
2. Credit$/Paymenls
A, Spousal Poverty Crodlt
a, Prlo, Paymont,
C. Discount
(1)
~
0,00
------2..:.22.
0,00
3, Interosl/Penalty II applicabl.
D. .ln1'''51
E, P.nalty
Tota' Credit. ( A + B + C) (2)
0,00
0,00
0,00
Totellnteresl/Penalty ( 0 + E I (3)
4, II line 2 I. greater than line 1 + line 3, .nt.r the dille,enc. This is th. OVERPAYMENT,
Chock box on Plgo 1 Llno "'0 roquoe. I ro'und (4)
I, IIlIn. 1 + IIno 31. g,oato, than lino 2, onto, tho differ.nc. Thi. is Ihe TAX DUE, (I)
A. Entlr th. int",sl on the la, duo (IA)
a, Enter tho lotal 01 Llno 5 + SA This is tho aALANCE DUE, (Ia)
Mlko Chock PIYlblolo: REGISTER OF WILLS, AGENT
0,00
0,00
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Old decldent make a transf., and:
.. 'l'lln Ihft us. or Income ollhe property transf.rred:
b. ,etaln the right 10 designale who shall use the property transferred or lis income:
C. retain I reversionary interest; or .
d. r(feliv.the promise for Ii'. lJf either payments, bene tits or care?
2. II death occurred on or belor. O,clmber 12, 1982, did decedent wilhin Iwo ye.rs preceding death
trlns'er property wlthoUl recllving adlqual. consideralion? If death occurred after December 12, 1982,
did dlcldentlrlnsfer proplrty whhln one year 0' death without receiving adequiltl consideration?'
3. Old dlcedlnt own an ''In Irust for" or plyable upon death bank account or security at his
or ho, doath?
4. Old thl dlcldlnt own an Individual rlUrlment account, annuity, or othlr non-probatl property?
Yo. No
~~
OCll
B~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
72 P,S, Section 9116 (1. (I) provided for tha rtduetion of the tllC ratl Imposed on the nflt value of transfers to l)r f"r the us. of thl surviving SPOUSI
trom 6'1,103'1, ror datlS of dlath on or after July 1, 1994 and blfore January 1, 1995.
72 P.S, Sectlon 9116 (.) (1.1) (Ii) provided for thl reducUon of the ratl imposld on the net value of Itansflrs to or for the USI 01 the surviving SPOU!I
from 3'1. to 0'1, tor datls of death on or aft.r JlInuary 1, 1995. Thl statuti daIS not elClmple transf.r 10 a survhling spouse from ta'.(, Ind th. statutory
requlr.ments for dlsclosur. of ISS.tS Ind filing I tl)( relurn Ire stlll.pplicable even If the survlvlr.g spouse 1s Ih. only b.neficllry.
FOR DATES OF DEATH ON OR AFTIiR JANUARY I. IH!I- PIeI.O answ., Iho follOWing quostion by placing In Y In tho approp,lato spac.,
Old Iho docodon' .'0010 11'.11 or .Imllo, or,ongomonl whl.h 10 lololy lor Ih. .u,.,.lng OpOUIO'. benolll '0' hila' ho, onllrolllollmo?
Yo.O NoE]
If you answered YIS to thl above question, th, tllC on the ttust or similar arrangement Is postponed until the d'lth of thl Stcond sPOUst, It which time
It will b. fully tll(lbl, at thl rlt.(s) applicable to It'l. remainder beneflciary(l.s), Enter the value of Ih. trust on Schldule J. Plrt II, in order to remov. it
from th. calculation of the tllC due in this estatt. You may wish to file Schedule 0 in order to make th. ellctlon available under Stctlon 9113, If thl
.l.etlon Is made, the trust or similar atranglm.nt which b.nlflts th, surviving spouse is tl)(.d at the zero tll( rite, Ind Ihl r,"",lnd'r IS lued II the
'Ile{s) applicabll to the refT'lllnder blnefielary(ios). If you chuoS'IO mIIko th. .llction, you must ."Ich Sch.dule 0 to I timely-flIld IIX r.turn, Ilong
with Schedule(s) K Ind/or M In ord.r II) show th.lpportionmlnt of the trust or similar arrang.ment betwltn the surviving spouse Ind th. remainde,
beh.flclary(I.. ).
Copyrlghl (c) '19' form lollwIII(lnly CPSy.llml, Inc. Form AEV..11OO EX (R.... 1-97)
REV-III'EX'I',111
SCHEDULE H
FUNI!RAL I!XPENSI!S &
ADMINISTRATIVI! COSTS
COMMONWEAL TH OF PENNSVLVANIA
INHERITANCE TAJ<AUf AN
ISTATE OF Leana Watkins
FILl NUMIIR
Dlb.. of dloldln' mUI' bl I.portld on S.hodull I,
ITEM
NUMBER DESCRIPTIO~
A, FUNERAL EXPENSES
1 Carl li'uneral Homes/ Inc,
funeral and burial services
AMOUNT
6,3BO,00
I,
I,
AOMINISTRATIVE COSTS:
Pllsonal Alprnentatlv,'s Commissions
Nlmo 01 Plrsonll R,pr..lntltlvl(.)
50.111 Slcurlty Numb,,{.)I EIN Numb" 01 Plrsonll Rlpr..lntltlvl(.)
Street Address
City
Slltl _ Zip
V.,,(s) Commission Plld:
0,00
2,
At10rney Fns
Family Ex.mpUon: (II decedent's address Is nat the same IS claimant's, attach Il(planatlon)
Claimant
Str..1 Address
t,SOO,OO
3,
N/A
City Stili Zip
Rol.tlons~lr 01 Clalmanllo OICldOnl
4. Probate Fe.s 0.00
5, Accountant':'i Fels 0,00
8, TalC Return P,eparer's FilS 0,00
7 Rhoads & Sinon LLP
out-of-pocket expenses 2S.00
TOTAL (AI,o ontor on IInl 9, RI.I"lIulltlon) . 7 905,00
(II more .pa.lls n.ldod, Insort Iddltlonalshoots 01 tho somo .lzl)
Copyrlghl (ell"' form loftwlrlonlv CPSYltlml, Inc:. Form REV-1'11IJC (A.~. 1.97)
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+J 140 fJ)
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03"23'98
WATKINS
03-24-97
21 97-1020
CUM8ERLAND
101
E="-~.U~~~~~~~~d .." I
MAKE CHECK PAVABLE AND REMIT PAVMENT TOI
REGiStER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ..
RIV;' iSiif" ii," Ai: ji - (09-:9'ri "tli'j'ficii--ciF" i"NHiifif ANCi " YA'x " A"pjiilA i siifENT";" Ai:. L ciWANCE" efA" __"m .," --- - -""""
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
LEANA FILE NO. 21 91-1020 ACN 101
APPROVED DEDUCTIONS AND EXEMPTIONS I
. 1,905.00
9. Funeral E.p.n.../Ad.. COI,./H1Ic, E.pen..e (Schedule H) (9)
10, D.bh/Nodg.g. L1.bllltl../LI.n. (Sch.dul. II (10) 5.813.02
11, Tot.l D.ductlon. (1)
12. Nat Va1u. of rlx R.turn el2)
13. ChlrU.bJ.I/Govlrn...ntal alqu..tIJ Mon..1.Gi.d 9115 Tru.t. (Sch.dull J) US)
14, N.t V.lu. of E.t.t. Subj.ct to T.. (4) _
NOTEI If.n ......m.nt w.. i..u.d pr.viou.ly, lin.. 14, 15 end/or 16, 17 end 18 will
r.f1.ct figur.. th.t includ. the tot.l of ab~ r.turn. .......d to d.t..
ASSESSMENT OF TAXI
IS, Altaunt of Line 14 at Spou..l rat. (IS)
16, AMount of Lln. 14 t...bl. .t Lln..l/CI... A r.t. (16)
17. AMount of Lln. 14 t...bl. .t Coll.t.r.l/Cl... 8 r.t. (17)
11. PrincipII TIK DUI
TAX CREDITS I
PAYNENT
DATE
/.5'-,-::2) 1..6
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
IUNEAU DF INDIVIDUAL TAXES
INHERIlANCE lAIC blVIIIQh
IJ(PI, Zl06BI
ItAMR I llUAO I PA "121-0601
NOTICE DF INHENITANCE TAM
APPRAISENENT, ALLDWANCF. ON DISALLOWANCE
OF DEDUCTIONS AND ASSESSNENT OF TAM
LAWRENCE B ABRAMS
,RHOADS a S I NON
PO BOX 1146
HBG
DATE
ESTATE OF
DA TE OF DEATH
FILE NUMBER
COUNTY
ACN
ESQ
PA 11108
ESTATE OF WATKINS
TAM RETURN WAS, (X I ACCEPTED AS FILED
) CHANGED
RESERVATION CONCERNING FUTURE INTEREST " SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. R~.l E.t.t. (Sch.dul. A)
2. Stocke and Bondi (Schedule 8)
3, tloa.ly Held stock/Partnership Inte,...t (Schedull C)
~. Hartg.,../Not.. Rlcllvable (Schedull OJ
S. C..h/Bank Depolita/Hilo. P.rlon.l Property (Schedull E)
6, Jointly Own.d Prop.rty (Sch.dul. F)
7. Trlnlflrl (Seh.dull GJ
.. Tobl A...t.
(1)
(21
( 51
(41
(5)
t6)
( 71
,00
. UO
,00
,00
4.677&
.00
,00
(8)
,OU M ,00,_
.00 M .06,
.00 M ,15.
ue)
NECEIPT
NUNBER
DISCOUNT (t)
INTEREST/PEN PAID (-I
ANOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
/1/
,..
*
ny.IU'U'" .....,1
LEANA
DATE
03-23-98
NOTEt To in.yr. prnp~r
crldit to your Icoount,
lub.it the uppal' portion
of thh forll with )lour
tl)( plIYMnt,
4,67'7,46
13.718 n,
9,040.56-
,00
9,040.56 -
.00
,00
,00
,00
,00
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE NEVERSE
FON CALCULATION OF ADDITIONAL INTENEST,
IF TOTAL DUE IS LE$S TNAN .1, NO PAYNE NT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND, SEE REVERSE SIDE OF THIS FORN FOR INSTRUCrIONS.'
"'1
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RESERVATIONl E,t.t., of d.c.dent, dvlnu on or b.for. D.o.,b.r 12, 19'2 w~ If Iny future lntlr.,t lnth. .,t.t. I' tranlf.rrid
In po.....lon or .nJoy..nt to Cll'~ I (ooll.t.ral) blnlflal.rll. of the dlc.d.nt .fter the .Mplr.tlon of Iny ..tet. for
l~fl or for ve.rl, the Co..~nw..lth hereby IMpr..,lv r.,.rv., the right to appr.l.e end ...... tr.ntfer Inherlt.no. T_Me.
.t thl 11",ful Chn I (ool1atar.1) r.ta on Iny .ueh future lntarllt.
PUflPOSE Of
NOTICE I
To fulfill thl r.quir...nt. of S.otlan Z140 of tha Inh~rltancl end E.t.t. T.~ Act, Act '1 of 1"S. (12 P.S.
Seot lon 9140).
P.YHENTI
Deteoh thl top portion of thlt HoUc' end .ub.1t ",lth your pay.ent to the Righter of will. prlntad on tha rever.. ,ld,.
~.H.kt ch.ck or loney ord.r p.y.ble tal REGISTER or NILLS, AGENT
~EfUHD (CA) I
A r.fund of .. till( crld~t, wMch WI!II not t.qullt.d on the Ta)( Aetu!'n, IIV bfl requ..hd by oo.pletine In "Appllo.Uon
for Rtfund of Plnnlvlvlnia Inheritance and I:::ltatl T!lll" (REy-nUl. .pplloaUon..ra avallabl. .t the ottlc.
of the R.gl,t.r of ~Ill', any of the 21 Rev.nu, Dlltrlct Offlc.., or by calling the .p.clll Zit-hour
.n,werlng .ervloa nUMbtr. for for.' ord.ringl In P.nnavlvania 1-&00-562-20S0, out.idl Plnn.ylvanl. Ind
within 10ClI HarrisburQ ar.. (117) 181-8094, 1001 (11) 112-Z2'i2 W..rlng IllPtlr.d Dnh).
DlJECTlONSl .nv p.rh In Inter..t not uU.fI.d with tht! .ppr.I....nt, 1110wlno, or dl"U,",Il\c' of d.duotlon., or ......unt
of t8M (including dltoount or Int.r.llt) II .Mwn on thl. Notic. IU.t obj.ct within .il(ty (60) day. of r.o.lpt of
thh Hotiu bYI
w-wrltt.n protl.t to the PA D.~artlll.nt of R.v~nu', loard of App.als, D.p\. 281021, Hlrrl.burg, P. 11128-1021, OR
--.llOtlon to h'V' thl ..tt.r d..ter.ln.d at ludlt of thl account of the Plrsonll r.prellntltlvl, OR
--app..l to the Orphln.' Coyrt.
ADltIH
ISlRAlIVE
CORREClIONSI
F.otuel Irror. dl.cov.r.d on thl. .....'..nt .hould be addr....d In wrltlnQ tOI PA D.part..nt of Rav.nu.,
aur..u of lndlvidu.l T'IlI" ATlHI Po.t A....~..nt R.vllw Unit, Dlpt. 280601, Harrl.burg, PA 111l8~D601
Phon. (111) 181-6505. S.. pIli' S of thl book lit "In.tructlon. for Inh.rltanc. r'll R.turn for I R..ldent
Dlced.nt" (REIJ~ISOl) for an .lCplanatlon of _dIIlnl.tr.tlv.lv corr.ct.bl' error..
D1SCOUNT J
If any tllC due I. p.ld within thr.e Il) cal.~dar .onth. ,ft.r the d.c.d.nt'. d.ath, . flva parcant (SX) dt.count of
the tlM pllld II II 11ow.d.
PEN.lTVI
Th' ISX t.M .tntltV non-plrtlclpltlon penaltv I. co~ut.d on the tot.l af thl tUlC and Inter..t .......d, .nd not
plld bafnr' J,mlltV 18, 1'96, thl first day aft.r the Ind of the \1)( ..n..tv p.rlod. lhlt non-pertlcIJI.t1Ol"i
p.n.ltv I. appIII'bl' In thl .... .ann.r .nd In thl HI' .... tin p.riod II you would applll tha tall and Int.r..t
that ha. b..n .......d .. lndlcat.d on thl. notlcl.
INTEAESTI
Int.n,t h Chlrll.d bag InnIng wlth flr.t d.y of d.llnqu.ncv, or nine (9) .onth. .nd on. (1) dn fro' the data of
d..th, to thl d.te of plv..nt. Till" which b.c... dellnquent b.for' January I, 1982 bllr Intar..t at the rite of
,111 (6~) p.rolnt p.r Innul o.lcul.t.d .t . dilly rat. of .000164. .11 tall" which b.c..' delinquent on .nd aft.r
Janulry I, 1982 will b.lr Intar..t at . r.te which will vary fro. callndar y..r to cftl.nd.r ylllr ",lth thlt rat.
announc.d by thl P. n.plrt.lnt of R.v.nu.. lhe HPpllcable lntlr..t ratl' for 1'81 through 199' arll
'!!!! 1Mtlrl.t Aat. OIUV 1nt..r..t Fador ~ Inter..t Aat, DRilY Int"..\ Factor
1912 lO~ .00Q!i.4I 1981 OX .000247
1.11 16~ .0004U 198&-1991 11% .000101
1914 llX .000501 1992 9% .000241
l'as IS% .0005S6 199~'1914 7Y. .000192
1986 lOX .000214 1995-1991 OX .000241
~-lnttrl.t I. o.loulat.d at followtl
INTEREST a BALANCE OF TAX UNPAID X NUKBER OF OAYS DELINQUENT X DAILY INTEREST FACTOR
-~AnY Hotlc. 1..ued Ift.r the t'M b.~o..' delinquent will rlflact en Int.r..t calculltlon to flft..n (ISI dlV'
b.ynnd thl d.t. of the .....'~ant. If ply.ent i. ..da .ftar the tnt.r..t co.put.tlon d.te .hown on thl
Notlc., .ddltlonll lnt.r..t .u.t be calcul.t.d.