HomeMy WebLinkAbout08-28-07
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15056041125
REV -1500 EX (06-05)
PA Department of Revenue '*
~~~~:~~~~~~ual Taxes 'INHERITANCE TAX RETURN
Hanisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
County Code Year
2 1 0 7
File Number
055 8
Date of Birth
20430 8 0 6 3
o 4 112 007
012 9 1 9 2 0
Decedent's Last Name
Suffix
Decedent's First Name
W I S E
STELLA
MI
M
(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
00 1. Original Return
o 4. Limited Estate
00
o
4a. Future Interest Compromise (date of
death after 12-12-82)
7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
10. Spousal Poverty Credit (date of death 0 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 Daytime Telephone Number
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
D
o
00
o
8. Total Number of Safe Deposit Boxes
2. Supplemental Return
D
D
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
W ILL I AMP 0 0 U G LAS
717 243 1 7 9 0
City or Post Office
State
ZIP Code
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]l~ T!= FILED
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Firm Name (If Applicable)
o 0 U G LAS LAW 0 F FIe E
First line of address
4 3 W SOU T H S T
Second line of address
CAR LIS L E
P A
17013
Correspondent's e-mail address:
Under penalties of pe~ury, I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN kr\o r (\ ~ ~ DATE
~tl-r-',~le fA \(013 -
0;
ADDRESS
PLEASE USE ORIGINAL FORM ONLY
Side 1
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15056041125
15056041125
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15056042126
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: S t e 11 aM. Wi s e
RECAPITULATION
20430 806 3
1. Real estate (Schedule A)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " 1.
6000000
2. Stocks and Bonds (Schedule B)
........................... ... .... 2.
o 0 0
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.
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.
4511071
9. Funeral Expenses & Administrative Costs (Schedule H)
.. . . . . . . ... . .... 9.
185372
10696443
1972726
8. Total Gross Assets (total Lines 1-7)
....................... . . " 8.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
. . . . . . . . . . . . 10.
11. Total Deductions (total Lines 9 & 10)
. . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
1972726
8723717
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. 8 7 2 3 7 1 7
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116 0 0 0
(a)(1.2) X.O _ 15. 0 0 0
16. Amount of Line 14 taxable 8 7 2 3 7 1 7 3 9 2 5 6 7
at lineal rate X .01L 16.
17. Amount of Line 14 taxable 0 0 0 0 0 0
at sibling rate X .12 17.
18. Amount of Line 14 taxable 0 0 0 0 0 0
at collateral rate X .15 18.
19. Tax Due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 3 9 2 5 6 7
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
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Side 2
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15056042126
15056042126
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REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENT'S NAME
Stella M. Wise
STREET ADDRESS
~ ~-,"eenJIII~c:ldow Dr.,
File Number
0558
ISOOE
I PA
[ZIP
17013
- ------ ----
CITY
Carlislle
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
3,925.67
3,800.00
195.60
Total Credits (A + 8 + C) (2)
3,995.60
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + 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)
0.00
69.93
0.00
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5A)
(58)
A. Enter the interest on the tax due.
0.00
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 IKl
b. retain the right to designate who shall use the property transferred or its income; ............................... D IKl
c. retain a reversionary interest; or ................................................................................................ D IKl
d. receive the promise for life of either payments, benefits or care? ....................................................... D IKl
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................... D IKl
3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ......... IKl D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .................................................................................................. D IKl
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 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 exemota 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.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, under
Section 9102. as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1502 EX... (6-98)
.
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Stella M. Wise 0558
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real Drooertv which is iointlv-owned with riaht of survivorshiD must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
9 Green Meadow Dr., Carlisle, PA 17013, selling price
VALUE AT DATE
OF DEATH
60,000.00
TOTAL (Also enter on line 1, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
60000.00
REV-1508 EX'+ (6-98)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Stella M. Wise
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
0558
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Members First CD 15,000.00
2. Members First, money market 16,743.10
3. Members First, checking account 6,679.66
4. Cash 589.00
5. IRS, tax refund 1,026.00
6. 2000 Chrysler 4,000.00
7. Personal property 500.00
8.. Members First, interest 97.01
9. Tax proration 84.27
10. Members 1 st, savings account 391.67
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed. insert additional sheets of the same size)
45110.71
REV-1510 EX'+ (6-98)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
0558
ESTATE OF
Stella M. Wise
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR RElATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE
NUMBER THE DATE OFTRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1. Government annuity 1,853.72 100. 1,853.72
TOTAL (Also enter on line 7 Recapitulation) $ 1,853.72
(If more space is needed, insert additional sheets of the same size)
R~V-1511 EJ{. + (12-99)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Stella M. Wise
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
0558
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Hoffman Roth 7,106.00
2. Grave Opening 1,210.00
3. Lunch and Pastor 300.00
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:
2. Attorney Fees Douglas Law Office 5,375.00
3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees 189.00
5. Accountant's Fees
6. Tax Return Prepare(s Fees
7. Sentinel, ad 174.58
8. Cumberland Law Journal 75.00
9. Furnace repair, 9 Green Meadow Dr. 277.95
10. Phone/Water/ Electric 117.52
11. Miscellaneous costs 133.44
12. Dumpster, in cleaning house in preparation for sale 815.31
13. Phone/Water/Electric 200.00
14. Register of Wills, filing fees 99.00
15. Church of God Home, last bill 2,960.08
16. North Middleton Water and Sewer 36.60
17 North Middleton real estate tax proration 57.78
18. Realty Transfer tax 600.00
TOTAl (Also enter on line 9, Recapitulation) $ 19727.26
(If more space is needed, insert additional sheets of the same size)
,,,.,,,, "'..'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Stella M. Wise
SCHEDULE J
BENEFICIARIES
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. Cletus L. Wise Lineal 0.20
6 Fairfield St.
Carlisle, PA 17013
2. EdgarF. Wise Lineal 0.20
320 S.E. 25th Terrace
Cape Coral, FL 33990
3. Robert m. Wise Lineal 0.20
64 Big Terrace
Newville, Pa 17241
4. Jackie Kennedy Lineal 0.20
300 E. North St.
Carlisle, PA 17013
5. Nancy Thompson Lineal 0.20
127 South Side Dr.
Newville, Pa 17241
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
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART n - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
FILE NUMBER
0558
(If more space is needed, insert additional sheets of the same size)