HomeMy WebLinkAbout12-04-07
EV-150f1 EX 16-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
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COUNTY CODE YEAR
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NUMBER
SOCIAL SECURITY NUMBER
162 - 07 - 6816
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Long, J. Kenneth
DATE OF DEATH (MM-DD-YEAR)
09-12-2007
DATE OF BIRTH (MM-DD-YEAR)
01-04-1916
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
(IF Af'PLlCABLE) SURVIVING SPOUSE'S NAME (LAST, FiRST, AND MIDDLE INITIAL)
Long, L. Kathryn
[!] 1, Original Return
o 4, Limited Estate
o 6. Decedent Died Testate (Attach ccpy of Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death after 12-12-82)
o 7. Decedent Maintained a Living Trust (Attach ccpy ofTrust)
o 10. Spousal Poverty Credit (date of death be~veen 12-31-91 and 1-1-95)
179 - 10
- 3885
D 3, Remainder Return (date 01 death prior to 12-t3-82)
o 5, Federal Estate Tax Return Required
B. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach SchO)
S'DIRE&rI!O TO:
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THIS SECTION MLJSl'Bfi!COMf:l1.5i'ED.A.Ll.. CORRESP()NDENdr!f'(~ttq(J~f'!Il:$!t .- jf~Jf~~MA.i'tOMi$..alJutt
NAME COMPLETE MAILING ADDRESS
Jerry A. Weigle, Esquire
FIRM NAME (If Applicable)
WEIGLE & ASSOCIATES, P.C.
TELEPHONE NUMBER
717-532-7388
126 East King Street
Shippensburg, PA 17257
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
(1)
(2)
(3)
(4)
(5)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
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5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
!!. 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)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
(6)
(7)
(9)
8,673.35
(10)
'14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
x.O _ (15)
16. Amount of Line 14 taxable at lineal rate
x .0_ (16)
17. Amount of Line 14 taxable at sibling rate
x .12 (17)
1B. Amount of Line 14 taxable at collateral rate
x .15 (1B)
19. Tax Due
200
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
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8,673.35
(8,673.35)
(14)
NONE - INSOLVENT
(19)
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Decedent's Complete Address:
STREET ADDRESS
315 North Fayette Street
1 STATE
PA
'ZIP 17257
CITY
Shippensburg
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19) (1)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
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Total Credits (A + 8 + C) (2)
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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.
Check box on Page 1 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.
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A. Enter the interest on the tax due.
(5)
(5A)
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
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PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes
a. retain the use or income of the property transferred; .......................................................................................... 0
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0
c. retain a reversionary interest; or.......................................................................................................................... 0
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ 0
No
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IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury. I declare that I have examined this relum. including accompanying schedules and statements, and 10 the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on ail information of which preparer has any knowledge.
L. Kathryn Long
DATE ;-]
- '2-/-0 /
Shippensburg, PA
17257
Jerr
WEIGLE
126 East King Street, Shippensburg, PA
17257
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 3%
(72 PS. 99116 (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. 99116 (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 retUin are still applicable even
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 paren
or a stepparent of the child is 0% [72 PS. s9116(a)(1.2)J.
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. 99116(aX1)J.
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. 99116(a)(1.3)]. A sibling is defined, under Section- 9102, as al
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1508 EX+ (2-87)
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SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
Please Print or Type
FILE NUMBER
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
EST.AI E OF
J. Kenneth Long
(AI! property jointly-owned with the Right of Survivorship must be disclosed on Schedule Fl
ITEM
NUMBER
DESCRIPTION
VALUE AT
DATE OF DEATH
ALL ASSETS JOINTLY OWNED WITH SPOUSE
TOTAL (Also enter on line 5, Recapitulation) S
(Attach additional 8Y," X 11" sheets if more space is needed.)
REV-1511 EX+ (7-8E1)
ESTATE OF
ITEM
NUMBER
A.
1.
B.
1.
2.
.
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
J. Kenneth Long
Funeral Expenses:
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Please Print or Type
FILE NUMBER
DESCRIPTION
AMOUNT
Fogelsanger-Bricker Funeral Home
8,248.35
Administrative Costs:
Personal Representative Commissions
Social Security Number of Personal Representative:
Year Commissions paid
Attorney Fees
WEIGLE & ASSOCIATES, P.C.
400.00
3. Family Exemption
Claimant
Relationship
Address of Claimant at decedent's death
Street Address
City
4. Probate Fees
C.
State
Zip Code
1.
Miscellaneous Expenses:
Register of Wills, Cumberland County - filing Insolvent PA
Inheritance Tax Return
25.00
2.
3.
4.
5.
6.
7.
8.
TOTAL (Also enter on line 9, Recapitulation)
s
8,673.35
(If more space is needed, insert additional sheets of same size.)