HomeMy WebLinkAbout05-23-08J 15056041125
REV-1500 EX (06-05) CIFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Numt~er
PO BOX 280601 INHERITANCE TAX RETURN 2 1 0 8 0 2 4 5
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
0 1 2 3 2 0 0 8 0 5 2 6 ]. 9 2 0
Decedent's Last Name Suffix Decedent's First (Name MI
K i l l i n g e r JR P a u l L
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffur Spouse's First Name MI
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
1. Original Return
4. Limited Estate
^X 6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF VNILLS
2. Supplemental Retum
4a. Future Interest Compromise (date of
death after 12-12-82) 0
7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
S t r e e t
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAI. TAX INFORMATION SHOULD eE DIRECTeD To:
Name C-aytime Telephone Number
H A n t h o n y A d a m s 7 1 7 5 3 2 3 2 7 0
Firm Name (If Applicable)
First line of address
4 9 W e s t O r a n g e
Second line of address
S u i t e 3
City or Post Office
S h i p p e n s b u r g
State ZIP Code
3. Remainder Retum (date of death
prior to 12-13-82)
5. Federal Estate Tax Retum Required
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
IISE ONLY "'
RECCI~TER OF WILLS
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SIGNATURE OF PREPARER OTHER THAN REPRESENTATNE DATE
ADDRESS
49 West Orange Street, Suite 3, Shippensburg, PA 17257
PLEASE USE ORIGINAL FORM ONLY
Side 1
L 15056041125 15056041125
Corcespondent's a-mail address:
Under penalties of perjury, I dedarethat I have examined this r :ompanying schedules and statements, and to the best of my knowledge and belief,
it is true. correct and complete. Dedaration of preparer other than the personal representative rs based on all information of which preparer has any knowledge.
15056042126
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: Paul L. Killinger, Jr.
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 8~ Notes Receivable (Schedule D) ........:............... 4.
1 4 6 1 5 • 4 6
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6• •
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ^ Separate Billing Requested ....... 7.
8. Total Gross Assets (total Lines 1-7) ........................... 8. 1 4 6 1 5, 4 6
.......
9. Funeral Expenses & Administrative Costs (Schedule H)
........
. 9. 9 3 1 9 • 4 2
10. Debts of Decedent, Mortgage Liabilities, 8< Liens (Schedule I) ... ........ . 10.
11. Total Deductions (total Lines 9 t;< 10) .................. ........ . 11. 9 3 1 9 • 4 2
12. Net Value of Estate (Line 8 minus Line 11) ................ ........ . 12. 5 2 9 6 , 0 4
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ......... ........ . 13.
5 2 9 6 0 4
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
0
0 0
1
0
0
0
.
(a)(1.2)x.0 _ 5. .
16. Amount of Line 14 taxable 5 2 9 5 9 6 2 3 8 3 2
at lineal rate X .045 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
2 3 8. 3 2
.......................................
19. Tax Due ........
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
15056042126 15056042126 J
REV-1500 EX Page 3 File Number
Decedent's Complete Address: 21 08 0245
dECEDENTS NAME
Paul L. Killin er, Jr.
STREET ADDRESS
129 Walnut Bottom Road
CITY
Shippensburg STATE
PA ZIP
17257
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19) (1) 238.32
2. Credits/Payments
_ A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits (A + Ei + C) (2) 0.00
3. Interest/Penalty 'rf applicable
D. Interest
E. Penalty
Total InterestlPenalty (D + E) (3) 0.00
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) 0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 238.32
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 238.32
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 : ...................................................................... ^ ^X
b. retain the right to designate who shall use the property transferred or its income; .............................. ^ 0
:
c. retain a reversionary interest: or ............................................................................................... ^ ^X
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 "intrust for" or payable upon death bank account or security at his or her death? ......... ^
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .................................................................................................. ^ ^X
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 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 childtwenty-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 i'.S. §9116(a)(1.3)]. Asibling isdefined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1508 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
Paul L. Killinger, Jr. ~!1 08 0245
Indude the proceeds of litigation and the date the proceeds were received by the: estate.
All property jointlyowned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. M&T Checking Account 14,123.84
2. Refunds from Insurance Premiums, Hospitals
491.62
TOTAL (Also enter on line 5, Recapitulation) 13
(tf more space is needed, insert additional sheets of the same size)
REV-1511 EX + (12-99) I I
B.
COMMONWEALTH OF PENNSYLVANIA
INHERfrANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF (FILE NUMBER
Paul L. Killinger, Jr. '21 08 0245
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Fogelsanger-Bricker Funeral Home 8,053.86
2. First Church of God, (Funeral Service) 164.27
ADMINISTRATIVE COSTS:
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 H. Anthony Adams 500.00
3, Family Exemption: (If decedent's address is not the same as claimants, attach explanation)
Claimant
Street Address
City State Zip .
Relationship of Claimant to Decedent
4. Probate Fees 106.00
5 Accountants Fees
6. Tax Return Preparers Fees
7. Carlisle Physician Management 31.97
8. Speceial Event Emergency (ambulance) 253.60
9. Embarq 61.84
10. Choice Critical Care 57.40
11. Kinetic Imaging Assoc 18.05
12. Chambersburg Hospital 72.43
TOTAL (Also enter on line 9, Recapitulation) $ 8,319.42
(If mon; space is needed, insert additional sheets of the same size)
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERRANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE)
BENEFICIARIES
ESTATE OF
FILE NUMBER
Paul L. K illin er Jr. 21 08 0245
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 [ndude outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2))
1. Paul Barry Killinger Lineal
202 Senior Drive 1/3
Shippensburg, PA 17257
2. Richard A. Killinger Lineal
704 Charles Street 1/3
Shippensburg, PA 17257
3. Terry L. Kllinger Lineal
7500 MPHVVY Lot 13 1/3
Shippensburg, PA 17257
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -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+)
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I, PAUL L. KILLIN(~ER, JR., of the Borough of Shippensburg,
Cumberland County, Pennsylvania, declare this inrstrument to be my
Last Will and Testament, hereby expressly revoking all Wills and
Codicils heretofore made by me.
1. I authorize and empower my executrix to sell any realty.
-owned by me at my death, at either public or private sale, and: to
give good and sufficient deeds therefor, in fee simple, as I could
I~do if living. My executrix is authorized and erlpowered to continue
to engage in any business in which I may be engaged at my death,
for such a period as seems expedient to said executrix.
2. I devise and bequeath all of my estate of every nature and
wherever situate to my wife, Helen L. Killinger; providing she shall
survive me by sixty days.
3. Should the gift in Paragraph No. 2 not take effect, I devise
and bequeath all of my estate of every. nature and wherever situate.
to my children, share and share alike, the chi:Ld or children of any
deceased child taking the share their parent would have taken if
living.
~4. I nominate and appoint Helen L. Killinger to be the
executrix of this my Last Will and Testament; she is to serve as such)
without bond. Should she die before my death, renounce or refuse to ~
serve for any reason, or die leaving any of my estate unadministered,+
I nominate and appoint Paul Barry Killinger, John R. Killinger:,
Richard A. Killinger and Terry ;L. Killinger as substitute executors,
also to serve as such without bond, with the same powers as are
given herein to my executrix.
5. I hereby suggest that. y personal representative retain the
services of Irwin, Irwin & Trw,n as attorneys in the settlemen,~t of