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Home My WebLink About11-15-07 .-J 15056051058 REV-1500 EX (06-0S) PA Department of Revenue '* Bureau of Individual Taxes PO BOX 280601 Hanisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Number Date of Death OFFICIAL USE ONLY ~_~u~~_~~de :!~~!"__ INHERITANCE TAX RETURN '. IJ II O/! RESIDENT DECEDENT or J Decedent's Last Name Suffix Date of Birth 05/08/1936 Decedent's First Name MJ Samuel E First Name MI Deanna J 12/23/2006 McNair <If Applicable) Enter Surviving Spouse's Information Below Last Name Suffix Social McNair THIS RETURN MUST BE FilED IN DUPLICATE WITH THE REGISTER OF WILLS 188-32-2657 FILL IN APPROPRIATE OVALS BELOW (8) 1. Original Return c::::> 4. Limited Estate c:::l 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required c:::l 2. Supplemental Return c:::l c::> c:::l 4a. Future Interest Compromise (date of death after 12-12-82) c:::l 7. Decedent Maintained a Living Trust (Attach Copy of Trust) c:::l 10. Spousal Poverty Credit (date of death c:::l 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach h.O) s;;g CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX IN FORMA Name Daytime Tele C'"""'-~""'" '''~_'.W_'~~' 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes c::> Second line of address I L 'n aULD BE lnRtCTED:JO: ". ~'; % I'Tl') umber 0 c;:. c.") --- -<iil:-- .c .)-::0 -to - 1',., rn --CA.... ~*'"O REGIS~~LS USE.DNLyf_c 9 c> =ti :l "'-1 :B :""~_ t""") :.. -:: ~-:~ rn :0 c.;: ,-) #~, __ ..""'t-~ ~ CD.' J i ! 1(717) 737 First line of address 352 S. Sporting Hill Rd. State ZIP Code DATE FILED 17050 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, correct and complete. Declaration of prepareI' other than the personal representative is based on all information of which prepareI' has any knowledge. OAT ~ Sporting Hill Rd. Mechanicsburg, PA 17050 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051058 15056051058 .-J \~ ~ 15056052059 REV-1500 EX Decedent's Name: Samuel E McNair 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) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) c::::I Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c::::I 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 (total 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. [)~~~~::>.~O::i<:lIS~~~tr Nu~~~..." : 209-28-9853 25,000.00 22,435.00 47,435.00 29,526.63 28,906.09 58,432.72 0.00 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.O_ 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 ." 19. TAX DUE. . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 15056052059 Side 2 15. 0.00 16. 17. 18. c:::,) 15056052059 ---I REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Samuel E McNair STREET ADDRESS 23 Pine Hill Ave. DECEDENT'S SOCIAL SECURITY NUMBER 209-28-9853 CITY Mechanicsburg STATE PA ZIP 17050 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 Total Credits ( A + B + C ) (2) 3. Interest/Penalty 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. (SA) (58) B. Enter the total of Line 5 + SA. This is the BALANCE 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;.......................................................................................... 0 [K] b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 [K] c. retain a reversionary interest; or.......................................................................................................................... 0 (iJ 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 [iJ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 [K] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ 0 ~ 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. 39116 (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. 39116 (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 PS. 39116(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. 39116(1.2) [72 P.S. 39116(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. 39116(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* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE FILE NUMBER ESTATE OF McNair, Samuel E., Sr. 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 property which is jointly-<>wned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 1. Cinder block garage 25,000.00 located at 23 Pine Hill ^,,'" U",,,h D^ 170"0 TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) . 25,000.00 REV-1508 EX+ (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF McNair, Samuel E., Sr. FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly~wned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Flatbed Truck 1988 1,000.00 2. 1965 Cheverolet Truck 2,550.00 3. Old Dodge Dually Truck 1,000.00 4. Boat and Trailer 1,200.00 5. 1988 Boat and Trailer 1,000.00 6. Misc. tools and items in shed 12,185.00 7. 1997 Dodge Van 1,500.00 8. 1985 Ford Diesel Truck 2,000.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 22,435.00 REV-1511 EX+ (12-99)* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF McNair, Samuel E., Sr. FILE NUMBER ITEM NUMBER A. Debts of decedent must be reported on Schedule I. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Funeral Home Myers Funeral Home, Mechanicsburg, PA 17055 Pd. 3,364.50 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 4. Name of Personal Representative(s) Social Security Number(s}IEIN Number of Personal Representative(s} 188-32-2657 Street Address 23 Pine Hill Ave. City.. Mechanicsburg State!PA Zip 17050 Year(s} Commission Paid: 2. Attorney Fees 2,846.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) ClaimantDeanna J. McNair Street Address 23 Pine Hill Ave. 3,000.00 City .Mechanicsburg StatePA _Zip 17050 Relationship of Claimant to Decedent spouse Probate Fees 143.00 5. Accountant's Fees 7. 6. Tax Return Preparer's Fees Advertising for Estate and Garage Sale 148.50 9. 8. Kerosene to keep water lines from freezing until all items sold 10. 11. 12. Checks for Estate File New Deed and Attorney for Deed (James M. Bach, Esq.) Gas for Boats to sell in Garage Sale M & T Bank (Mortgage note against Property) 2.50 289.50 200.00 19,347.63 TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) 29,526.63 REV-1512 EX+ (12-03) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF McNair, Samuel E., Sr. Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH FILE NUMBER 1. 7. Car Quest (Auto Parts Bill) 1,029.13 Advance Auto Bill 708.19 Hematology-Oncology Dr. Bill 171.36 PA Sales Tax on Business 221.69 Income Tax Accountant (Whitcomb) Mech. 240.00 Fleet Visa Bank of America (Credit Card Debt) 1,367.84 Home Depot (Credit Card Debt) 94.58 Bank of America (Credit Card) 21,933.64 Wal-Mart Master Card (Credit Card Debt) 100.30 Lowes (Credit Card Debt) 3,039.36 2. 3. 4. 5. 6. 8. 9. 10. TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 28,906.09 REV-1513 EX+ (9-00) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF McNair, Samuel E., Sr. FILE NUMBER NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (al (1.2)] Deanna J. McNair, 23 Pine Hill Ave., Mechanicsburg, PA 17050 1. RELATIONSHIP TO DECEDENT Do Not List Trustee(s) spouse AMOUNT OR SHARE OF ESTATE 100% 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 $ (If more space is needed, insert additional sheets of the same size) .--_ -" f1>'" '1; . (~ ' ," '1 ,"~' f' .~ .J!f ~' i- ..~.~~.~.O":.). -' !) ./ .~ / ,~ -..;.... .." <::J t~ ~t ~~1 ~~~. ~ t~ ~~~ "i ! AI ' , ~ *",' 4c -:. .-.. .-.. -:. -:. ..;: - .;:. -:. .;:. ~ ~ .;:. -:. ~ ~ ~ ~ ~ i ';e. ~ ~~ oS U~ ~8; ~ ~~"" ~o~~ -.; U 0 "" ~1"Q';e.~ ~~~~ Q!~"' ~~O$ ~~U~ .~ \ \ S ~QOU ~ ~ ~ ..- - -:. ~ -::::; -:. .;:. ..... ..., '6 t) .~ \"~ .tt) \1) ~ i,rl ~ o r; ~ \ /