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HomeMy WebLinkAbout04-10-07 --.-J 15056041147 REV.1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX.280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death . County Code INHERITANCE TAX RETURN 21 RESIDENT DECEDENT OFFICIAL USE ONLY Year File Number 06 -0926 Date of Birth 208426400_ 09292006 10121953 Decedent's Last Name GRIFFIE Suffix Decedent's First Name DARYL MI R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1m 1. Original Return 0 2. Supplemental Return 0 4. Limited Estate 0 4a. Future Interest Compromise (date of death after 12-12-82) 0 6. Decedent Died Testate " 0 7. Decedent Maintained a Living Trust (Attach Copy of Will) (Attach Copy of Trust) 0 9. Litigation Proceeds Received 0 10 Spousal Poverty Credit (date of death . between 12-31-91 and 1-1-95) o o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch. 0) ~ORRESPONDENT _ THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ame Daytime Telephone Number B~ADLEY L. GRIFFIE 7172435551 Firm Name (If Applicable) GRIFFIE & ASSOCIATES ( ) (.- ...c~-=" REGISTER OF:.Wl\-LS USE1>~L Y ,.~ .,-'-- First line of address 200 NORTH HANOVER STREET C.J \..'/ -r" Second line of address _.;..:,~ r:-? ,.- -,. 0) DATE FILED City or Post Office CARLISLE State PA ZIP Code 17013 C d t' "I dd' b g r iff i e@griffielaw.com orrespon en s e-mal a ress: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is trUll, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. ' IG I,tRE OF P~RSON RESP SIBLE R i;ILlNG RETURN DATE Virginia L. Giordano If ()7 1324 Georgetown Circle, Carlisle, PA 17013 SIGN F PRE PARER OTHER THAN REPRESENTATIVE Bradley L. Griffie DATE 07 17013 Side 1 L 15056041147 15056041147 --.-J w ---I 15056042148 REV-1500 EX Decedent's Name: GRIFFIE, DARYL R RECAPITULATION 1. Real Estate (Schedule A).......................................................................................... 1. 2. Stocks and Bonds (Schedule B)............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D).......................................................... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)................ 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 Separate Billing Requested............. 7. 8. Total Gross Assets (total Lines 1-7)....................................................................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H)......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)................................ 10. 11. Total Deductions (tptal Lines 9 & 10)...................................................................... 11. 12. Net Value of Estate, (Line 8 minus Line 11)............................................................. 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J)................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13)................................................. 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X ~ 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 15. 19. Tax Due..................................................................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 15056042148 Decedent's Social Security Number 208426400 5. 9,076.68 9,076.68 11,540.58 14,544.28 26,084.86 -17,008.18 -17,008.18 16. 17. 18. o . 0 0 D 15056042148 ---I REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 06 - -0926 DECEDENT'S NAME Griffie, Daryl R STREET ADDRESS 27 Eastwood Drive CITY I STATE IZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 0.00 Total Credits (A + 8 + C) (2) 0.00 3. InteresUPenalty if applicable D. Interest E. Penalty 8. Enter the total of Line 5 + 5A. This is the 8ALANCE DUE. (3) 0.00 (4) (5) 0.00 (5A) (58) 0.00 TotallnteresUPenalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.................................................................................. D [!] b. retain the right to designate who shall use the property transferred or its income;.................................... D [!] c. retain a reversionary interest; or.................................................................................................................. D [!] d. receive the promise for life of either payments, benefits or care?.............................................................. D [!] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?............................................................................................................... ....... D [!] 3. Did deced,ent own an "in trust for" or payable upon death bank account or security at his or her death?......... D [!] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?.................................................................................................................. ... D [!] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or afte~ July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed 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 zero (0) percent [72 P.S. ~9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P .5. ~9116 1.2) [72 P .5. ~9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. .. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Griffie, Daryl R FILE NUMBER 21 - 06 --0926 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 2001 Mecury Marques 6,225.00 2 Contibution to Funeral expense from White Circle Club 200.00 3 Contribution to Funeral expense from Fraternal Order of Eagles 500.00 4 Members 1 st Federal Credit Union Savings 260.68 Account No. 33065-00 5 State Auto Insurance Companies 239.00 Auto insurance refund 6 2006 Federal Income Tax Refund 1,652.00 . I TOTAL (Also enter on Line 5, Recapitulation) 9,076.68 *' SCHEDlJll: H FUNERAL EXPENSES & ADMNSlRATIVE COS1S COMMONWEALTH OF PENNSYLVANIA INHERITANCE TM RETURN RESIDENT DECEDENT ESTATE OF Griffie, Daryl R Debts of decedent must be reported on Schedule I. FILE NUMBER 21 - 06 - -0926 ITEM DESCRIPTION AMOUNT NUMBER FUNERAL EXPENSES: A. 1 Ewing Brothers Funeral Home 7,769.35 2 Cumberland Valley Memorial Gardens (Plaque) 2,065.00 3 Cumberland Valley Memorial Gardens (opening/closing) 1,150.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): t Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees : 0.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 146.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 The Sentinel - Ad 137.03 TOTAL (Also enter on line 9, Recapitulation) 11,540.58 . Schedule H Funeral Expenses & Administrative Costs continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Griffie, Daryl R I FILE NUMBER 21 - 06 - -0926 2 The Cumberland Law Journal 75.00 3 The Clean Up Sh?p - car clean-up for sale 125.00 4 The Sentinel - thank you ad 73.20 Page 2 of Schedule H . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Griffie, Daryl R FILE NUMBER 21 - 06 - -0926 Include unreimbursed medical expenses. ITEM DESCRIPTION NUMBER AMOUNT 1 Members 1st Federal Credit Union 5,867.78 Auto Loan No. 33065-11 2 Masland Associates, Inc. 161.00 3 Members 1 st Visa account 2,057.20 No. 4121 449998330653 4 Yellow Breeches EMS, Inc. 100.00 5 Carlisle Regional Medical Center 3,700.00 6 Members 1 st Federal Credit Union 1,500.00 Personal Loan No. 33065-10 7 Cingular Wireless * 153.30 8 Yellow Breeches EMS Inc. * 100.00 9 Masland Associates, Inc. * 100.00 10 Lancaster HMA Physicians Management Central Pennsylvania * 100.00 11 A TM Withdrawals * 505.00 t TOTAL (Also enter on Line 10, Recapitulation) 14,544.28 . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Griffie, Daryl R FILE NUMBER 21 - 06 --0926 Include unreimbursed medical expenses. ITEM NUMBER 12 DESCRIPTION AMOUNT Members 1 st Visa account * 200.00 * CHECKS I WITHDRAWALS PROCESSED POST-DEATH Page 2 of Schedule I REV-1513 EX+ (9-00) . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Griffie, Daryl R I FILE NUMBER 21 - 06 - -0926 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List Trustee(s) I. TAXABLE DISTRIBUTIONS [include outright sr,ousal . distributions, and ransfers under Sec. 9116 (a) (1.2)] 1 Alison R. Parker daughter 100% 9006 Hayden Drive Shreveport, LA 71106 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00