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HomeMy WebLinkAbout05-16-07 . Rev. 1"eU........ ... I!! ll:'12 ~~~ Url ,REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY I COMMClNWEAI. TH OF PENNSYlVANIA DEPIIIm.lENT OF REVENUE DEPT._l HARRISBURG. PA 171211-0II01 FILE NUMBER 21 06 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 192-10-7008 0749 NUMBER i w ~ DECEDENrS NAME (LAST, FIRST, AND MIDDLE INITIAL) Kehew, Sr., James G DATE OF DEATH (MM-OD-YEAR) DATE OF BIRTH (MM-OO-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 08/16/2006 09/23/1916 REGISTER OF WILLS SOCIAL SECURITY NUMBER (IF APPUCABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL) 1. Original Retum 2. Supplemental Retum o 48. Future Interest ~ (date of death after 12-12-82) o 7. Decedent Maintained a Living Trust (Attach copy 01 TNSt) o 10. Spousal Poverty Credit (date 01 death be1ween 1 3. Remainder Return (date 01 death prtorto 12-13-82) o 4. Urnited Estate 181 o o 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes o 11. Eleclion to lax under Sec. 9113(A) (Attach Sch 0) 6. Decedent Died Testate (A1lach copy 01 WIll) 9. Uligation Proceeds Received Ii AM NAME (" appIlc8bIe) Ahrens Law Firm, P.C. ELEPHONE NUMBER 717/697-1800 52 Gettysburg Pike Mechanicsburg, PA 17055 ~ ~ i 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. JoinUy Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) (1) (2) (3) (4) (5) (6) (7) ~CIAlUSE@ ~:;'3~ ~ :J~P -< :;;~"'rrl .~~;:;~ (_yo :.:d -Tl None None None 5,300.00 800.00 4,892.17 None 01 -0 -"':-'''' :..;J '0 --j ~. -.J (8) 10,992.17 (9) (10) 3,791.59 371 .84 (11) (12) (13) (1,4) 12. Net Value of Estate (Line 8 minus Line 11) 4,163.43 6,828.74 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 6,828.74 15. Amount of Line 14 taxable at the spousal tax rate, x .00 (15) or transfers under Sec. 9116(a)(1.2) z 6,828.74 .045 (16) 0 16. Amount of Line 14 taxable at lineal rate x ~ ... ;:) A. 17.Amount of Line 14 taxable at sibling rate x .12 (17) :I 8 S 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 307.00 307.00 Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 325 Wesley Drive CITY STATE PA ZIP 17055 Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditsIPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 307.00 Total Credits (A + B + C) (2) 0.00 3. InterestlPenalty if applicable D. Interest E. Penalty Totallnterest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAVMENT. 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. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) 0.00 (4) (5) 307.00 (5A) (5B) 307.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEAsE ANSWER THE FOLLOWING QUESTIONS BV PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Ves No a. retain the use or income of the property transferred;.................................................................................. ~ I b. retain the right to designate who shall use the property transferred or its income;.................................... c. retain a reversionary interest; or.................................................................................................................. . d. receive the promise for life of either payments, benefits or care?.............................................................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.. ......................... ................... ....................................... ............................ ..... D ~ 3. Did decedent 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 ~ DATE 933 Avila Road Harrisbur . PA 17109 5' -/l/_ 01 ADDRESS DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE n-;r: ADDRESS DATE 52 Gettysburg Pike Mechanicsburg, PA 17055 5 -I S- 0 7 For dates of de on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use ofthe surviving spou IS 3% [72 P.S. S9116 (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 0% [72 P.S. S9116 (a) (1.1) (il)]. The statute does not exemDt 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 0% [72 P .S. S9116 (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 4.5%, except as noted in 72 P.S. S9116 1.2) [72 P.S. S9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. S9116 (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. ,. ~ ..,...,. "'l>:" .~.. ~ *' SCHEDULE D MORTGAGES & NOTES RECEIVABLE CClIIoNONWEALlli OF PENNSYLVANIA INHERtTANCE TAX REnJIlN RESIDENT DEOBlENT FILE NUMBER 21 - 06 - 0749 ESTATE OF Kehew, Sr., James G All property Jolntly-owned with the right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Loan to J. Gordon Kehew Jr. 5,300.00 TOTAL (Also enter on Une 4, Recapitulation) 5,300.00 . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ~TH OFPENN8YlVANIA INHERITANCE TAllIlETURN AElllDBIT DECEDBIT ESTATEOF Kehew, Sr., James G FILE NUMBER 21 - 06 - 0749 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jolntly-owned with the right of survivorship must be disClosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Royalty rights from Gas/Oil lease on property in West Virginia. Average income for last 3 years 800.00 is $272. Rights cannot be sold outside of the family and revert to other family members if there are no decendents in this line. TOTAL (Also enter on Line 5, Recapitulation) 800.00 ; .^~l ". -. ,;f;,t.fi .' . SCHEDULE F JOINTL Y-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kehew, Sr., James G I FILE NUMBER 21- 06 - 0749 If .n ..... w.s made Joint within one year of the clecedent's dete of cle8th, It must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME J. Gordon Kehew Jr. ADDRESS RELATIONSHIP TO DECEDENT Son A 933 Avila Road Harrisburg, PA 171091 JOINTLY OWNED PROPERTY: ITEM LETTER DATE Include name 0 nan Ilns of a 1)801< acoount number DATE OF DEATH, % O~ NUMBER FOR JOINT MADE r similar identifying number. Attach deed for jointly-held real VALUE OF ASSET I DECO S TENANT JOINT estate. IINTEREST 1 A 03/1312003 PNC checking account # 50-0321-8366 9,784.341 50% I I I i I I i I DATE OF DEATH VALUE OF DECEDENrSINTEREST 4,892.17 TOTAL (Also enter on line 6, Recapitulation) 4,892.17 *' SCI-EDU.E H RNRALEXPENSES& AIl'tWtSTRATNECOSTS CClMMONWEAI.1I1 OF PENNSYLVANIA INHERlTANCE TAX RETURN RESlD8IT DECEDENT ESTATE OF Kehew, Sr., James G Debts of decedent must be reported on Schedule I. FILE NUMBER 21 - 06 - 0749 ITEM DESCRIPTION AMOUNT NUMBER FUNERAL EXPENSES: A. 1 Cremation Society of Pennsylvania 175.00 2 Clergy $100, Organist $50, Flowers $159 309.00 3 Funeral Luncheon 347.57 4 Clothing for deceased 125.25 I 5 Obituary in newspaper I 304.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions SocIal Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Vear(s) Commission paid 2. Attorney's Fees Ahrens Law Firm, P.C. 2,000.00 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 Register of Wills 72.00 5. Accountanfs Fees 6. Tax Return Preparer's Fees Estimated 150.00 7. Other Administrative Costs 1 Postage 39.00 Total of Continuation Schedule(s) 270.00 TOTAL (Also enter on line 9, Recapitulation) 3,791.59 . ScheclJe H R.I1nI Exps 1iOO6& Ad1*....Castsccnlh&:l COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kehew, Sr., James G I FILE NUMBER 121 - 06 - 0749 2 Travel & telephone expenses 50.00 3 Estate notice in the Cumberland Law Journal 75.00 4 Estate notice in the Sentinel 130.00 5 PA Inheritance tax filing fee 15.00 Page 2 of Schedule H . . . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COUMON~TH OF PENNSYLVANIA INHERITANCE TAX FlETUAN RESIDENT DECEDENT ESTATE OF Kehew, Sr., James G FILE NUMBER 21 - 06 - 0749 Include unrelmbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 Alert Pharmacy 73.00 2 Bethany House 175.00 3 Heritage Medical Group 124.00 TOTAL (Also enter on Line 10, Recapitulation) 372.00 ".- ...... ~ REV.1.13 EX+ (MOl '* SCHEDULE J BENEFICIARIES r COMMONWEAl:,"", ~VANlA NtIlIlf1'ANCI TAX IIEnlRN MIIDENT OICEDINT ESTATEOF Kehew, Sr., James G I FILE NUMBER I 21 - 06 - 0749 RELATIONSHIP TO AMOUNT OR SHARE DECEDENT OF ESTATE Do Hot u.t . NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXMLE DISTAI8UTIONS (Include outrtght IpOUU/ distributions) 1 William O. Kehew 335 Hunter Shet, Woodstock, Ontario, Canada 1/3rd of Residue 2 ~ Kehew Cahill 212 - HiD ROIId, Perkinsville, VT Daughter 1/3rd of Residue 3 James Gordon Kehew, Jr. I 933 AYiIII Road, Harrisburg, PA Son 1/3rd of Residue EnIiIr"'lmOUnIIflrdlllltbuliona shown eove on lines 15lhrough 18, as , on Rev 1500 cover sheet D NON-TAXMILE DISTAI8UTIONS: . A. ~ DI81"AI8U'r'II UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT -MADE I. CHAA1TAILE AND GOYERNMeNTAL DISTRIBUTIONS TOTAl OF PART.. ENTER TOTAL NON- TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET -----------------.------- -----------------------------------------~ ! .".., .> :<t ;0,;; ~tf II~ :I 'ail 'If - ~, -- t." _. " (!!j ). ,-. ~ ; ::> , ;'.~,-ft;',!J' I.....:,:'......... ' . '~~~~~~ 1= . I. "K:-''...rt .~; ~ . , ,',- ~' .. ~ " . ,<,,:.' ,.~ ~';: :.:.{"..~.t:'..~.l .iG~~ <fir. . 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