HomeMy WebLinkAbout06-07-07
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15056051058
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 Number Date of Death
OFFICIAL USE ONLY
County Code Year
INHERITANCE TAX RETURN-~----------~--
RESIDENT DECEDENT 21 06
File Number
.0699
Date of Birth
159-26-7533
07/20/2006
09/16/1934
Decedent's Last Name
Decedent's First Name
MI
McKinney
Doris
H
(If Applicable) Enter Surviving Spouse's Intonnatlon Below
Spou~El:s Last Name Suffix
Spouse's First Name
,.".....,...'.._...._...."._"._._.,_.u....u.,. ,. .'. "
MI
Spo':lsEl'~~O<:i~I__~~I"i~ ~lJ~~~__ ___
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
c:::> 1. Original Return
~
2. Supplemental Return
c:::>
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
c:::> 4. Limited Estate
c:::> 4a. Future Interest Compromise (date of
death after 12-12-82)
c:::> 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
c:::> 10. Spousal Poverty Credit (date of death c:::> 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name!?liI~_~El:r:ElI!P-~~El.t-JlJ!'l.bElL______ ...
c:::>
c:::> 6. Decedent Died Testate
(Attach Copy of Will)
c:::> 9. Litigation Proceeds Received
8. Total Number of Safe Deposit Boxes
John M. Eakin
_~i~_t-Jarn_ElJl_f~plicable) .
i (717) 766-3172
REGISteR OF WILLS USE ONLY!
-.' i
!
First line of address
Market Square Building
Second line of address
or Post Office
State
ZIP Code
i DATE FILED
L_____._.____._.._____.___~__
Mechanicsburg
PA
17055
Correspondent's e-mail address:
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 true, correcJ and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNA1YI}E 0/' PERSO~ESPO. NSIBLE FOR FILING RETURN DATE
/~ /~<
ADDRESS
2909 Armstron venue, Secane, PA 1 018-4637 .t
SIGNATURIfCF P E OTHER THAN REPRESENTATIVE
ADDRESS .
Market Sq are Building, Mechanicsburg, PA 17055
PLEASE USE ORIGINAL FORM ONLY
Side 1
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15056051058
15056051058
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15056052059
REV-1500 EX
Decedent's Name:
RECAPITULATION
Doris
H McKinney
De~~erl~~!_~al ~curit}t~urnber
i 159-26-7533
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) . . . . . . .. 5.
20,059.39
6. Jointly Owned Property (Schedule F) c:;) Separate Billing Requested . . . . . .. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) c.=> Separate Billing Requested.. . . . . .. 7.
8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. a.
20,059.39
9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9.:
2,765.00
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10. i
11. Total Deductions (total Lines 9 & 10). . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . .. 11. :
2,765.00 :
12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. :
13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which __'~"r",'~"~'w',,="_.
an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13.
17,294.39
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, or
transfers under Sec. 9116
(a)(1.2) X .0_
16. Amount of Line 14 taxable
at lineal rate x.045 17,294.39
17. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
17,294.39 :
15.
16.
778.25
17.
18.
19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
c:;)
L
15056052059
Side 2
15056052059
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REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENTS NAME
Doris H McKinney
STREET ADDRESS
,.-- . r ----- ;Ell!!~L....__..._...__.__.__.___..._..
i 21 1 '06 i 10699
L.~ L--....J :~_.._. _.._________._
DECEDENTS SOCIAL SECURITY NUMBER
159-26-7533
CITY
I STATE
I ZIP
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. CreditslPayments
A. Spousal Poverty Crecflt
B. Prior Payments
C. Discount
(1)
778.2,
10.53
Total Credits (A + B + C ) (2)
10.5:
3. InterestlPenalty If applicable
D. Interest
E. Penalty
Total Interest/Penalty ( 0 + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill In oval on Page 2, Line 20 to request a refund. (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5B)
767.7-
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;.......................................................................................... 0 [iI
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 [iI
c. retain a reversionary interest; or.......................................................................................................................... 0 [i]
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [iJ
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0 [iI
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 [iI
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ 0 [iI
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 after 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 spous
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) percei
[72 P.S. ~9116 (a) (1.1) (ii)). The statute does not exempt a transfer to a surviving spouse from tax, and the staMory requirements for disdosure of assets an
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, a
adoptive paren~ 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 i
72P.S. ~9116(1.2) [72 P.S. ~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, und::
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1511 EX+ (12-99*
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Doris H. McKinney
FILE NUMBER
21-06-0699
Debts of decedent must be reported on Schedule L
ITEM
NUMBER
A. FUNERAl.. EXPENSES:
1.
DESCRIPTION
AMOUNT
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
2,750.00
2.
Attomey Fees
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
5. Accountant's Fees
6. Tax Retum Preparer's Fees
7. Register of Wills - Filing Fee
REV-1508 EX+ (6-98) *'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Doris H. McKinney
FILE NUMBER
21-06-0699
Indude the proceeds of litigation and the date the proceeds were received by the estate.
All property Jolntly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1. Cash recovery from debtor of the estate
DESCRIPTION
VALUE AT DATE
OF DEATH
2. Insurance Refund
TOTAL (Also enter On line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
20,059.39
_:13,.,.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
. -. nnris. H_ 21 OR 0699
REl.A TIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Usl Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [lncIud.e =ht r' dIstIIbutionS, and 1ransfers under
See. 9116(8 (1 )]
1. Richard J. Borda, Jr. grandson -111-2 of- residue
33 Pleasanton Drive, East Berlin, PA 17316
2. Erica M. Borda granddaughter 1/12 of residue
194 Willow Mill Park Road, Mechanicsburg, PA 17050
3. Anthony J. Borda son 1/6 of residue
209 Stratford Road, Glenolden, PA
4. Maria Borda Logue daughter 1/6 of residue
8627 Wissahickon Ave., Philadelphia, PA 19128
5. Patrick R. McKinney step-son 1/6 of residue
15 Hunter Alexander Drive, Boydten, VA 23917-4135
6. Diane l. McKinney ste~aughter. 1/6 of residue
15 Hunter Alexander Drive, Boydten VA 23917-4135
7. Karen Borda Paul daughter 1/6 of residue
2739 Colorado Street, Philadelphia,.PA 19145
ENTER DOLlAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON UNES 15 THROUGH 18,. AS APPROPRIATE, ON REV-1500 COVER SHEET. .
n. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ElECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
--.--
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON UNE 13 OF REV-1500 COVER SHEET $
(If more space Is needed, insert additional sheets of the same size)