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HomeMy WebLinkAbout05-06-08 (2) / -l 15056041125 REV -1500 EX (06-O5) PA Department of Revenue '* Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 Harrisbura. PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year 1-\ 01 File Number o B8 Co Date of Birth 20912 763 9 0925200 7 02121926 Decedent's Last Name Blevins Suffix Decedent's First Name J 0 s e phi n e 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 o 1. Original Return o 4. Limited Estate I:&J 6. Decedent Died Testate (Attach Copy of Will) o 9. Litigation Proceeds Received 00 2. Supplemental Return 0 3. Remainder Return (date of death prior to 12-13-82) o 4a. Future Interest Compromise (date of 0 5. Federal Estate Tax Return Required death after 12-12-82) o 7. Decedent Maintained a Living Trust (Attach Copy of Trust) o 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. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 8. Total Number of Safe Deposit Boxes K a r 1 E . Rominger 717 241 607 0 Firm Name (If Applicable) Rom i n g e r & Ass 0 cia t e s First line of address P A 1 7 0 1 3 REGISTER OF WILLS US~NL Y ('"') c::;:) ID Co = -nr-n -::;:PI" :s r~T (""") eel ~ c; ~J rTl (") -< (.' . 7P f9 Fn , j:;.l ~ '~::u5~ O"t ~ " ~ O( 0 ";., '. -;'"1 ("") ..,,!C ::D 6t ILED (X) ,. ~ :0 .~ > 'J .:-"> .~ .r:- ~ c;.,) 1 5 5 Sou t h Hanover Second line of address City or Post Office Car 1 i s 1 e State ZIP Code Correspondent's e.mail address: . including accompanying schedules and statements. and to the best of my knowledge and belief. nal representative is based on all information of which preparer has ny ledge. Drive Carlisle SIG~ OF PREPARER OTHE~THAN REPRESENTATIVE Id1"DRESS 155 South Hanover Street Carlisle PLEASE USE ORIGINAL FORM ONLY DATE PA 17013 Side 1 L 15056041125 15056041125 .....J \ 4J _J. 15056042126 REV-1500 EX Decedent's Social Security Number Decedent's Name: Josephine M. Blevins RECAPITULA TION 209127639 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. 3 6 8 5 3 . 8 8 . . . . . . . 6. Jointly Owned Property (Schedule F) o Separate Billing Requested . . . . . . . 6. 7 4 9 6 . 9 2 7. Inter-Vivos Transfers & Miscellaneous NEiProbate Property 2 0 1 0 7 . 1 6 (Schedule G) Separate Billing Requested . . . . . . . 7. 8. Total Gross Assets (total Lines 1-7) 8. 6 4 4 5 7 . 9 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Funeral Expenses & Administrative Costs (Schedule H) 9. 1 4 8 4 4 . 2 4 . . . . . . . . . . . . . . . . 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . 10. 3 0 9 . 2 8 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . 11. 1 5 1 5 3 . 5 2 . . . . . . . . . . . . . 12. Net Value of Estate (Line 8 minus Line 11) 12. 4 9 3 0 4 . 4 4 . . . . . . . . . . . . . . . . . . . . . . 13. Charitable and Govemmental Bequests/Sec 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. 4 9 3 0 4 . 4 4 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.O _ o . 0 0 15. o . 0 0 16. Amount of Line 14 taxable 1 6 4 3 4 . 8 1 7 9. 5 at lineal rate X .04i-, 16. 3 7 17. Amount of Line 14 taxable o . 0 0 o . 0 0 at sibling rate X .12 17. 18. Amount of Line 14 taxable o . 0 0 o . 0 0 at collateral rate X .15 18. 19. Tax Due 19. 7 3 9 . 5 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 00 Side 2 L 15056042126 15056042126 .-J REV-15QO EX Page 3 Decedent's Complete Address: File Number o 0 ~ECEDENrs NAME Josephine M. Blevins STREET ADDRESS CITY I STATE I ZIP Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 739.57 933.20 Total Credits ( A + 8 + C) (2) 933.20 3. Interest/Penalty if applicable D. Interest E. Penalty 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 193.63 0.00 Tota/lnterest/Penalty ( D + E) (3) 4. If line 2 is greater than Line 1 + Une 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 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; ....... ................ ......... ....... ............... .......... ...... 0 00 b. retain the right to designate who shall use the property transferred or its income; ............................... 0 00 c. retain a reversionary interest; or ................................................................................................ 0 00 d. receive the promise for life of either payments, benefits or care? ....................................................... 0 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .. ............... .. ............................ .... ... ...... ....... .................... 00 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... 0 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....... ....... ........ ......................... ........... ... .... ........ ........ ........ ......... 0 00 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 (O) percent [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemot 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 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-15Q2 EX + (6-98) * COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Josephine M. Blevins 0 0 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 rioht of survivorshiD must be disclosed on Schedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1.503 EX + (6-98) .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Josephine M. Blevins FILE NUMBER o 0 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1p04 EX + (6-98) * COMMON\NEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF Josephine M. Blevins FILE NUMBER o 0 Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent. other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 3. Recapitulation) $ (If more space is needed. insert additional sheets of the same size) REV-1505 EX + (6-98) .. SCHEDULE C-1 CLOSELY-HELD CORPORATE STOCK INFORMATION REPORT COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Josephine M. Blevins FILE NUMBER o 0 State of Incorporation Date of Incorporation Total Number of Shareholders Business Reporting Year 1. Name of Corporation Address City 2. Federal Employer I.D. Number 3. Type of Business State Zip Code Product/Service 4. I TYPE TOTAl tMlBER OF PAR VALUE NUMBER Of SHARES VAlUE Of THE I STOCK Vi -- ..tJotIng SHARESOU1'S1'ANQING OWNED 8V THE DECEDENT DECEDENT'S STOCK Common $ Preferred $ Provide all rights and restrictions pertaining to each class of stock. 5. Was the decedent employed by the Corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Yes 0 No If yes, Position Annual Salary $ Time Devoted to Business 6. Was the Corporation indebted to the decedent? ....................................... 0 Yes 0 No If yes, provide amount of indebtedness $ 7. Was there life insurance payable to the corporation upon the death of the decedent? ............... 0 Yes 0 No If yes, Cash Surrender Value $ Net proceeds payable $ Owner of the policy 8. Did the decedent sell or transfer stock in this company within one year prior to death or within two years if the date of death was prior to 12 -31-82? DYes 0 No If yes, 0 Transfer 0 Sale Number of Shares Transferee or Purchaser Consideration $ Date Attach a separate sheet for additional transfers and/or sales. g. Was there a written shareholder's agreement in effect at the time of the decedent's death? . . . . . . . . . . . . 0 Yes 0 No If yes, provide a copy of the agreement. 10. Was the decedent's stock sold? ................................................. 0 Yes 0 No If yes, provide a copy of the agreement of sale, etc. 11. Was the corporation dissolved or liquidated after the decedent's death? ....................... 0 Yes 0 No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? . . . . . . . . . . . . . . . . . . . . .. 0 Yes 0 No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE FOLLOWING INFORMA liON MUST BE SUBMITTED WITH THIS SCHEDULE A. Detailed calculations used in the valuation of the decedent's stock. B. Complete copies of financial statements or Federal Corporate Income Tax returns (Form 1120) for the year of death and 4 preceding years. C. If the corporation owned real estate, submit a list showing the complete address/es and estimated fair market value/s. If real estate appraisals have been secured, attach copies. D. List of principal stockholders at the date of death, number of shares held and their relationship to the decedent. E. List of officers, their salaries, bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. Ust those declared and unpaid. G. Any other information relating to the valuation of the decedent's stock. (If more space is needed. insert additional sheets of the same size) REV-1506 EX + (9-00) .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C-2 PARTNERSHIP INFORMATION REPORT ESTATE OF Josephine M. Blevins FILE NUMBER o 0 1. Name of Partnership Address Date Business Commenced Business Reporting Year City State 2. Federal Employer I.D. Number 3. Type of Business Product/Service 4. Decedent was a 0 General 0 limited partner. If decedent was a limited partner, provide initial investment $ Zip Code 5. PARTNER NAME PERCENT PERCeNT BALANCE OF OF INCOME OF OWNERSHIP CAPtTAL ACCOUNT A. B. C. D. 6. Value of the decedent's interest $ 7. Was the Partnership indebted to the decedent? ................................ 0 Yes 0 No If yes, provide amount of indebtedness $ 8. Was there life insurance payable to the partnership upon the death of the decedent? ........ 0 Yes 0 No If yes, Cash Surrender Value $ Net proceeds payable $ Owner of the policy 9. Did the decedent sell or transfer an interest in this partnership within one year prior to death or within two years if the date of death was prior to 12 ~31-82? DYes 0 No If yes, 0 Transfer 0 Sale Percentage transferred/sold Transferee or Purchaser Consideration $ Date Attach a separate sheet for additional transfers and/or sales. 10. Was there a written partnership agreement in effect at the time of the decedent's death? . . . . . . . 0 Yes 0 No If yes, provide a copy of the agreement. 11. Was the decedent's partnership interest sold? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 Yes 0 No If yes, provide a copy of the agreement of sale, etc. 12. Was the partnership dissolved or liquidated after the decedent's death? ................. 0 Yes 0 No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 13. Was the decedent related to any of the partners? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " 0 Yes 0 No If yes, explain 14. Did the partnership have an interest in other corporations or partnerships? . . . . . . . . . . . . . . . . 0 Yes 0 No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE: FOLLOWING INFORMATION MUST BE SUBMITTED WITH THIS SCHEDULE A. Detailed calculations used in the valuation of the decedent's partnership interest. B. Complete copies of financial statements or Federal Partnership Income Tax returns (Form 1065) for the year of death and 4 preceding years. C. If the partnership owned real estate, submit a list showing the complete address/es and estimated fair market value/so If real estate appraisals have been secured, attach copies. D. Any other information relating to the valuation of the decedent's partnership interest. REV-1"507 EX + (6-98) .. COMMONVVEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF Josephine M. Blevins FILE NUMBER o 0 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH TOTAL {Also enter on line 4, Recapitulation} $ (If more space is needed, insert additional sheets of the same size) REV-'.508 EX + (6-. COMMON\NEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Josephine M. Blevins FILE NUMBER o 0 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 NUMBER 1. DESCRIPTION Certificates of Deposit-Transferred from Members First-Account#50938-41 VALUE AT DATE OF DEATH 34,561.28 2. Federal Tax Refund 1,278.00 3. Check Transfer 1,014.60 TOTAL {Also enter on line 5, Recapitulation} $ (If more space is needed, insert additional sheets of the same size) 36853.88 REV-~509 EX + (6-98) * COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Josephine M. Blevins FILE NUMBER o 0 If an asset was made joint within one year of the decedenfs date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. B c JOINTL Y-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENrSINTERES 1. A. 6/04/05 Members First Federal Credit Union,Account #50938-00 235.58 100. 235.58 B. 6/4/05 Members First Federal Credit Union, Account#50938-05 7,261.34 100. 7,261.34 TOTAL (Also enter on line 6, Recapitulation) $ 7.496.92 T (If more space is needed, insert additional sheets of the same size) REV~1510 EX + (6-98) .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Josephine M. Blevins SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER o 0 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 DECO'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAl ESTATE. VALUE OF ASSET INTEREST (IF APPLICABlE) VALUE 1. Members First Federal Credit Union, Account#50938-40 20,107.16 100. 20,107.16 TOTAL (Also enter on line 7 Recapitulation) $ 20 107.16 (If more space is needed, insert additional sheets of the same size) REV-1~11 EX' (1*, SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Josephine M. Blevins FILE NUMBER o 0 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. CV Memorial Gardens 1,210.00 2. Funeral Marker 2,380.00 3. Hollinger Funeral Home 8,304.62 4. The Evening Sentinel-Advertising 199.92 5. Cumberland Law Journal-Advertising 75.00 6. PA Inheritance Tax 933.20 7. B. ADMINtSTRA TIVE 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 Karl E. Rominger, Esquire 1,487.50 3. Family Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Cumberland County Register of Wi lis 254.00 5. Accountants Fees 6. Tax Return Prepare~s Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ 14 844.24 (If more space is needed, insert additional sheets of the same size) REV:1512 EX + (12-03) . SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Josephine M. Blevins FILE NUMBER o 0 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 1. Embarg 29.74 2. The Carlisle Evening Sentinel 68.15 3. Millenium Pharmacy 74.90 4. Mobile X-Rays 33.23 5. West Shore EMS 103.26 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 309.28 oseol Ine eVlns RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Ust Trustee(s) OF ESTATE 1. TAXABLE DISTRIBUTIONS ~nclude outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. James K. Blevins Lineal 16,434.81 Karen Shute 16,434.81 Cynthia Beam 16,434.81 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 II - ENTER TOTAL NON~TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ REV-l.513EXO(. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF J h' M BI . SCHEDULE J BENEFICIARIES FilE NUMBER o 0 (If more space is needed, insert additional sheets of the same size) !'EV-1514 EX + (12-0. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN Check Box 4 on Rev-1500 Cover Sheet ESTATE OF FILE NUMBER Josephine M. Blevins 0 0 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. o Will 0 Intervivos Deed of Trust 0 Other LIFE ESTATE INTEREST CALCULA TION NAIIE(S) (lFLIFE TEIWR'(S) DATE OF B1RTH NEAREST AGE AT TERMOFYIARS DA.TE OF DEATH LIFE ESTATlts PAYABlE 0 Life or DTerm of Years - 0 Life or o Term of Years 0 Life or o Term of Years 0 Life or o Term of Years 0 Life or o Term of Years 1. Value of fund from which life estate is payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2. Actuarial factor per appropriate table. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest table rate - 031/2% 06% 010% OVariable Rate % 3. Value of life estate (Line 1 multiplied by line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ A N NU ITY INTE REST CA LC U LATIO N NAllE{$)OF LlFEANNUtTAIIT(S) DATE OF.BIRTK NEAREST_AT TERIIOF YEARS DATE OF DEATH ANNUIt'Y IS PAYABLE 0 Life or 0 Term of Years 0 Life or 0 Term of Years 0 Life or 0 Term of Years 0 Life or 0 Term of Years - 1. Value of fund from which annuity is payable .......................................... $ 2. Check appropriate block below and enter corresponding (number) ........................... Frequency of payout - 0 Weekly (52) 0 Bi-weekly (26) 0 Monthly (12) o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) 0 Other ( ) 3. Amount of payout per period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4. Aggregate annual payment, Line 2 multiplied by Line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Annuity Factor (see instructions) Interest table rate - 0 3 1/2% 0 6% 010% 0 Variable Rate % 6. Adjustment Factor (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Value of annuity - If using 3 1/2%. 6%, 10%. or if variable rate and period payout is at end of period. calculation is: Line 4 x Line 5 x Line 6 ...........................$ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18. (If more space is needed, insert additional sheets of the same size) REV-1644 EX . (3-<l41 .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT I. ESTATE OF Blevins, Josephine M. (Last Name) INHERITANCE TAX SCHEDULE L REMAINDER PREPAYMENT OR INVASION OF TRUST PRINCIPAL FILE NUMBER 0 0 (First Name) (Middle Initial) This schedule is appropriate only for estates of decedents dying on or before December 12, 1982. This schedule is to be used for all remainder returns when an election to prepay has been filed under the provisions of Section 714 of the Inheritance and Estate Tax Act of 1961 or to report the invasion of trust principal. II. REMAINDER PREPAYMENT: A. Election to prepay filed with the Register of Wills on B. Name(s) of Life Tenant(s) or Annuitant(s) (Date) Date of Birth Age on date of election Term of years income or annuity is payable C. Assets: Complete Schedule L-1 1. Real Estate .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2. Stocks and Bonds . . . . . . . . . . . . . . . . . . . . . . . . . $ 3. Closely Held Stock/Partnership . . . . . . . . . . . . . . . $ 4. Mortgages and Notes. . . . . . . . . . . . . . . . . . . . . . . $ 5. Cash/Misc. Personal Property . . . . . . . . . . . . . . . . $ 6. Total from Schedule L-1 .................................................... $ D. Credits: Complete Schedule L-2 1. Unpaid Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2. Unpaid Bequests. . . . . . . . . . . . . . . . . . . . . . . . . . $ 3. Value of Unincludable Assets . . . . . . . . . . . . . . . . $ 4. Total from Schedule L-2 ...................................... . . . . . . . . . . . . . . $ E. Total Value of trust assets (Line C-6 minus Line 0-4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ F. Remainder factor (see Table I or Table II in Instruction Booklet) . . . . . . . . . . . . . . . . . . . . . . . . G. Taxable Remainder value (Line E x Line F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (Also enter on Line 7, Recapitulation) III. INVASION OF CORPUS: A. Invasion of corpus (Month, Day, Year) B. Name(s) of Life Tenant(s) or Annuitant(s) Date of Birth Age on date corpus consumed Term of years income or annuity is payable C. Corpus consumed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ D. Remainder factor (see Table I or Table II in Instruction Booklet) . . . . . . . . . . . . . . . . . . . . . . . . E. Taxable value of corpus consumed (Line C x Line D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (Also enter on Line 7, Recapitulation) REV-1645 EX + (3-84) INHERITANCE TAX SCHEDULE L- 1 COMMONWEALTH OF PENNSYLVANIA REMAINDER PREPAYMENT ELECTION INHERITANCE TAX RETURN -ASSETS- FILE NUMBER 0 0 RESIDENT DECEDENT I. Estate of Blevins. Josephine M. (Last Name) (First Name) (Middle Initial) II. Item No. Description Value A. Real Estate (please describe) Total value of real estate $ {include on Section II, Line C- 1 on Schedule l} 8. Stocks and Bonds (please list) Total value of stocks and bonds $ {include on Section II, Line C-2 on Schedule l} C. Closely Held Stock/Partnership (attach Schedule C-l and/or C-2) (please list) Total value of Closely Held/Partnership $ (include on Section II, line C-3 on Schedule L) D. Mortgages and Notes (please list) Total value of Mortgages and Notes $ (include on Section II, line C-4 on Schedule l} E. Cash and Miscellaneous Personal Property (please list) Total value of Cash/Misc. Pers. Property $ (include on Section II, Line C-5 on Schedule L\ III. TOTAL (Also enter on Section II, Line C-6 on Schedule l) $ (If more space is needed, attach additional 81h x 11 sheets.) REV-1646 EX + (3-84) INHERITANCE TAX . SCHEDULE L-2 COMMONWEALTH OF PENNSYLVANIA REMAINDER PREPAYMENT ELECTION 0 0 INHERITANCE TAX RETURN -CREDITS- FILE NUMBER RESIDENT DECEDENT I. Estate of Blevins Joseohine M. (Last Name) (First Name) (Middle Initial) II. Item No. Description Amount A. Unpaid liabilities Claimed against Original Estate, and payable from assets reported on Schedule l- 1 (please list) Total unpaid liabilities $ (include on Sedion II, line 0-1 on Schedule L) B. Unpaid Bequests payable from assets reported on Schedule L- 1 (please list) Total unpaid bequests $ (include on Sedion II, Line 0-2 on Schedule L) C. Value of assets reported on Schedule l-l (other than unpaid bequests listed under "B" above) that are not included for tax purposes or that do not form a part of the trust. Computation as follows: Total unincludable assets $ (include on Sed ion II, line 0-3 on Schedule l) III. TOTAL (Also enter on Sedion II, line 0-4 on Schedule L) $ (If more space is needed, attach additional 81h x 11 sheets.) . REV.l"7 EX' * SCHEDULE M FUTURE INTEREST COMPROMISE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Check Box 4a on Rev-1500 Cover Sheet FILE NUMBER ESTATE OF Josephine M. Blevins 0 0 This Schedule is appropriate only for estates of decedents dying after December 12, 1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. o Will 0 Trust 0 Other I. Beneficiaries NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY 1. 2. 3. 4. 5. II. For decedents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right. o Unlimited right of withdrawal o Limited right of withdrawal III. Explanation of Compromise Offer: IV. Summary of Compromise Offer: 1. Amount of Future Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) . .. . . . $ 3. Value of Line 1 passing to spouse at appropriate tax rate Check One o 6%, o 3%, o 0% . . . . . . . . . . . . . . . . $ (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check One o 6%, o 4.5% . . . . . . . . . . . . . . . . . . . . . . $ (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) . . . . . . $ 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) ......$ 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) . . . . . . . . . . . . . . . . . . . . . $ (If more space is needed, insert additional sheets of the same size) REV;1648 EX (11-9W COMMONWEALTH OF PENNSYLVANIA . INHERITANCE TAX DIVISION (AVAILAB..E FOR DATES OF DEATH 01/01/92 to 12/31/94) ESTATE OF FILE NUMBER Jose hine M. Blevins 0 0 This schedule must be completed and filed if you checked the spousal poverty credit box on the cover sheet. SCHEDULE N SPOUSAL POVERTY CREDIT PART I CALCULATION OF GROSS ESTATE 1. Taxable Assets total from line 8 (cover sheet) .... ............................... 1. 64457.96 2. Insurance Proceeds on life of Decedent ........................................... 2. 3. Retirement Benefits ................ 3. 4. Joint Assets with Spouse ................................... 4. 5. PA Lottery Winnings........................ .................................................. 5. 6a. Other Nontaxable Assets: list (Attach schedule if necessary) .. 6a. 6b. 6c. 6d. 6. SUBTOTAL (lines 6a, b, c, d) ............... ........ ...... ..... ..... .................... 6. 7. Total Gross Assets (Add lines 1 thru 6) .............................................. 7. 64457.96 8. Total Actual liabilities ............................................................................................................................ 9. Net Value of Estate (Subtract line 8 from line 7) ................................................................................... If f 9' ter th $200 000 STOP Th estate. at f ole to t. th rec//t. If t co tin to P. rt /1 8. 9. 64,457.96 . PART II CALr;UI ATIGN OF JOIN r EXEMPTION INCOME (AtLll,11 (;OPI(", "f Fccler.1lll1dlvldual int ''''110 Tax Return for dCCl:dent and spouse) Income: 1. TAX YEAR: 19 2. TAX YEAR: 19 3. TAX YEAR: 19 2a. 3a. 2b. 3b. 2c. 3c. 2d. 3d. 2e. 3e. 2f. 3f. a. Spouse 1a. b. Decedent ......................... 1b. c. Joint.. .. .. .. . .. .. .. .. .. . . .. .. .. . .. .. . 1 c. d. Tax Exempt Income ......... 1d. e. Other Income not listed above..................... 1 e. f. Total................................. 1 f. 4. Average Joint Exemption Income Calculation 4a. Add Joint Exemption Income from above: (1 f) + (2f) + (3f) (+3) 4b. Average Joint Exemption Income............................................................................................................... If line 4(b) is greater then $40,000 - STOP. The estate is not eligible to claim the credit. If not, continue to Part Ill. PAF,; 1 III CALCUl A TION OF SPOUSAL POVERTY CREDIT FOR RESIDENT AND NONRESIDENT ES I AlES 1. Insert amount of taxable transfers to spouse or $100,000, whichever is less ..................................... 1. 2. Multiply by credit percentage (see instructions) .... .............. ...... ...... ........ .............................................. 3. This is the amount of the Resident Spousal Poverty Credit. Include this figure in the calculation of total credits on line 18 of the cover sheet. ............................................................. 4. For Nonresidents, enter the ratio of the decedent's gross estate in PA to the value of the decedent's gross estate ........................................................................................................................ 5. Multiply line 3 by line 4 and enter the total here. This is the amount of the Nonresident Spousal Poverty Credit. Include this figure in the calculation of total credits on line 18 of the cover sheet .......... 2. 3. 4. 5.