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HomeMy WebLinkAbout08-15-0815056041125 REV-1500 EX (06-05) PA Department of Revenue Coun Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN ~ PO BOX 280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 6 g ~~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 0 5 1 5 2 0 0 8 0 3 1 3 1 9 5 0 Decedent's Last Name Suffix Decedent's First Name MI T R I T T L I N D A K (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 ^X 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) ^X 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 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 T0: Name Daytime Telephone Number r~ C h r i s t o p h e r E R i c e 7 1 7 ~~ 3 3~~ 4. 1 -- .: - , _. -~. ~ Firm Name (If Applicable) M A R T S O N L A W O F F I C E S First line of address 1 0 E A S T H I G H S T R E E T Second line of address City or Post Office State ZIP Code DATE FILED -~ _;:7 _; C A R L I S L E P A 1 7 0 1 3 Correspondent's a-mail address: cricenamartsonlaw.com 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 preparer other than the personal representative is based on all information of which preparer has any knowledge. S 6~1~T~URE OF PERSON RESPONSIBLE~OR FILING RETURN DATE 129 Centerville Road Newville PA 17241 S AT E OF PREPARER HER THAN REPRESENTATIVE dDATE fi <`l4 8 ADDRESS 10 EAST HIGH STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 15056041125 15056041125 J 15056042126 REV-1500 EX Decedent's Social Security Number Decedent's Name: LINDA K. TRITT RECAPITULATION 1. ................................. Real estate (Schedule A) .... , .. 1. 0 0 0 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 4 5 6 ? 4 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ..... .. 6• 4 1 4 9 6 4 8 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property 9 7 5 8 6 9 4 (Schedule G) ~ Separate Billing Requested ..... .. 7. 8. ......................... Total Gross Assets (total Lines 1-7) .. 8. 1 4 2 5 4 0 1 6 9. Funeral Expenses & Administrative Costs (Schedule H) ................ 9• 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ 10. 11. Total Deductions (tota{ Lines 9 & 10) ........................... 11. 12. Net Value of Estate (Line 8 minus Line 11) ......................... 12• 13. Charitable and Governmental 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. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 16. Amount of Line 14 taxable at lineal rate X .045 9 9 7 9 8. 0 7 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 0 0 17, 18. Amount of Line 14 taxable at collateral rate X .15 1 9 9 5 9 5 6 18. 19. Tax Due ................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 2 2 4 9 4. 1 3 2 8 8 4 0 2 2 7 8 2. 5 3 1 1 9 7 5 7. 6 3 1 1 9 7 5 7 6 3 4 4 9 0. 9 1 0 . 0 0 2 9 9 3 9 3 7 4 8 4. 8 4 Side 2 15056D42126 15056042126 J REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 0 0 DECEDENT'S NAME LINDA K. TRITT STREET ADDRESS 129 Centerville Road CITY Newville STATE PA ZIP 17241 Tax Payments and Credits: t ~ Tax Due (Page 2 Line 19) (1) 7,484.84 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments 4,266.36 C. Discount 224.54 Total Credits (A + B + C) (2) 4,490.90 3. Interest/Penalty if applicable D. Interest E. Penally Total Interest/Penalty (D + E ) 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. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference, This is the TAX DUE. A. Enter the interest on the tax due. (3) (4) 0.00 (5) 2,993.94 (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 2,993.94 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 : ....................................................................... ^ Q b. retain the right to designate who shall use the property transferred or its income; ............................... ^ Q c. retain a reversionary interest; or ................................................................................................ ^ 0 d. receive the promise for life of either payments, benefits or care? ....................................................... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ 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? .................................................................................................. ~ ^ 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)J. 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 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)]. 0.00 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)], 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) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, 8t M~S1.r. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER LINDA K. TRITT 21 0 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Unum Policy #551328, final disability payment 382.24 2 Unum Policy #551328, reimbursement for Social Security offset 57.34 3. Unum Policy #551328, survivor benefit payable to Estate 2,867.16 4. 1988 Chevrolet Caprice 4 door sedan, high mileage 150.00 TOTAL (Also enter on line 5, Recapitulation) I $ 3,456.74 (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE F JOfNTLY-OWNED PROPERTY LINDA K. TRITT 21 0 0 Ii an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS 129 Centerville Road Newville, PA 17241 A. Shawnee Tritt B Randy L. Myers C JOINTLY-OWNED PROPERTY: RELATIONSHIP TO DECEDENT Daughter 4TEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET °! OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTS INTERESI 1. A. B„ 5/9/05 Real estate located at 129 Centerville Road, West 119,877.20 33.3 39,919.11 Pennsboro Township, Cumberland Co., PA, known as Tax Parcel No. 46-21-0359-008, being described in Deed Bk. 268, Page 5028, and being conveyed to Randy L. Myers, Linda K. Tritt and Shawnee Tritt as joint tenants with right of suvivorship. Value is assessed value x common level ration of 1.22. 2. A. 7/8/99 F&M Trust savings 08-06088 1,135.69 50. 567.85 3. A. 7/21/00 F&M Trust savings 08-06088 1,291.18 50. 645.59 4. A. 5/03/07 F&M Trust checking 34-89140 727.85 50. 363.93 129 Centerville Road Newville, PA 17241 TOTAL (Also enter on line 6, Recapitulation) I $ 41,496.48 (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 SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE LINDA K. TRITT 21 0 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. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THEDATEOFTRANSFER.ATTACHACCPYOFTHEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1. Hartford Annuity, contract 712207968; beneficiary: Shawnee 44,388.17 100. 44,388.17 Tritt, daughter 100% 2. Allianz Annuity DA 936704; beneficiary: Shawnee Tritt, 53,198.77 100. 53,198.77 daughter, 100% TOTAL (Also enter on line 7 Recapitulation) I $ 97,586.94 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER LINDA K. TRITT 21 0 0 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hoffman-Roth Funeral Home, Carlisle, PA 9,620.51 2. Cumberland Valley Memorial Gardens, grave opening 1,200.00 3. Cumberland Valley Memorial Gardens, grave marker 3,000.00 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 MARTSON LAW OFFICES (estimated) 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Shawnee Tritt Street Address 129 Centerville Road City Newville State PA Zip 17241 Relationship of Claimant to Decedent Daughter 4• Probate Fees 5,100.00 3,456.74 5 Accountant's Fees 6. Tax Return Preparer's Fees 7. Register of Wills, filing fee, Inheritance Tax return 15.00 8. Nationwide, insurance pending dispostion of vehicle 101.88 TOTAL (Also enter on line 9, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) 13 REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE( DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER LINDA K. TRITT 21 0 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. Martson Law Offices, outstanding balance for estate planning 125.00 2. Newville Ambulance Company, account payable 93.44 3. (Nationwide, vehicle insurance, account payable 4. IPA Department of Transportation, vehicle registration TOTAL (Also enter on line 10, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) 33.96 36.00 288.40 REV-1513 EX + (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER T TNI~ A K TR TTT 21 0 0 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. Shawnee Tritt Lineal 99,798.07 129 Centerville Road Newville, PA 17241 2. Randy Myers Collateral 19,959.56 129 Centerville Road Newville, PA 1.7241 * All estate expenses were paid by Shawnee Tritt 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 $ (If more space is needed, insert additional sheets of the same size)