HomeMy WebLinkAbout08-26-08-J REV-1500 15056041147
EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue county robe rear t=ue Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO 60X.280601
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 8 ~~1
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
204012043 05312008 09271915
Decedent's Last Name Suffix Decedent's First Name MI
STONE JEAN E
(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
® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death
prior to 12-13-82)
^ 4. Limited Estate ^ qa. Future Interest Compromise ^ 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
® 8 Decedent Died Testate ® ~ Decedent Maintained a Living Trust 13. Total Number of Safe De OSit Boxes
(Attach Copy of Will) (Attach Copy of Trust) p
^ 9. Litigation Proceeds Received ^ 1 p. 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 TO:
Name Daytime Telephone Number
THOMAS J. AHRENS 7176971800
Firm Name (If Applicable)
AHRENS LAW FIRM, P.C.
First line of address
52 GETTYSBURG PIKE
Second line of address
City or Post Office State 21P Code
MECHANICSBURG PA 17055
REGISTER OF WILLS U$F~.pNLY
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~ent'se-mail address: Judd@ahrenslawfirm.com
under p na les or pepury, I declare nave examined this return, Including accompanying schedules and statements, and to the best of my knowledge and belief,
it is tru ect and complete. D anti n of preparer other than the personal representative Is based on all information of which preparer has any knowledge.
-~-~_ Rickie Jean Cook ,~~ ~ ~~
10 Red Fox Lane, Mechanicsburg, PA 17050
SIGNATURE OF P ARER THER THAN REPRESENTATIVE GATE
'~~~ Thomas J. Ahrens ~'- %~ - U~
nnnl-adca
52 Gettysburg Pike, Mechanicsburg, PA 17055
Side 1
15056041147 15056041147
15056042148
REV-1500 EX
Decedent's Social Security Number
~eoeeenrsNama: S T O N E JEAN ELIZABETH 2 0 4 0 1 2 0 4 3
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) ^ 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) ...................................................................... . g.
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/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
'I5. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .00 15.
'I6. Amount of Line 14 taxable
at lineal rate X .045 5 3 6 4 1 9 4 5 16.
'17. Amount of Line 14 taxable
at sibling rate X .12 17.
'18. Amount of Line 14 taxable
at collateral rate X .15 18•
'19. Tax Due .................................................................................................................... . 19.
:?0. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
82,500.00
750. 00
2, 433. 76
479, 810. 56
565, 494. 32
--
28, ----
137.
45
937. 42
29, 074, 87
536, 419. 45
536, 419. 45
24,138.88
24,138.88
Side 2
L 15056042148 15056042148 J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21 - 08
Stone, Jean Elizabeth
---_
STREET ADDRESS
7 N. Railroad Avenue
Mechanicsburg
STATE 'I ZIP -
PA 17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interest/Penalty if applicable
p, Interest
E. Penalty
Total Credits (A + B + C)
Total Interest/Penalty (D + E)
4. I'f Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box 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.
(1> 24,138.88
(2) 1,206.94
(3) 0.00
(4)
(5> 22,931.94
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Z 2, 9 31 .94
Make Check Payable to: REGISTER OF WILLS, AGENT
x~:ia~ ~, _~. it ~ ? -~4 , t '~} .~ ... a ~ +~~r'f3i». ~`tr~ ~s:
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
-_
a. retain t e use or income of the property transferred :.................................................................................. ! _~ I~ x~
b. retain the right to designate who shall use the property transferred or its income :.................................... _I ru
c. retain a reversionary interest; or .................................................................................................................. J
d. receive the promise for life of either payments, benefits or care? .............................................................. I i [x]
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 "in trust for" or payable upon death bank account or security at his or her death?......... ~ '~'
1 _X !'
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ...................................................................................................................... i zJ ~i
~~
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 child twenty-one years of age or younger at death to or for the use of a
natuiral 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.
1,206.94
'I SCHEDULE A
COMMONWEALTH OF PENNSYLVANIA REAL ESTATE
INHERITANCE TAX RENRN '.
RESIDENT DECEDENT 'I
I
FILE NUMBER
ESTATE OF Stone, Jean Elizabeth ~21 - 08
All real property owned sole)y 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 wilting seller, neither being compelled to buy or sell, both having
reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on
schedule F.
----- --
--- - __
ITEM
NUMBER DESCRIPTION
1 Cabin in Perry County, assessed at $67,300
VALUE AT DATE OF
DEATH
82,500.00
TOTAL (Also enter on Line 1, Recapitulation) 82,500.00
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
CCNAMONWEALTH OF PENNSYLVANIA ~'~ PERSONAL PROPERTY
INHERITANCE TAX RETURN i
RESIDENT DECEDENT
____.___-___. _-- __- __ __._-.__ l
_--_
FILE NUMBER
ESTATE OF Stone, Jean Elizabeth 21 - 08
Include thel proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
- - -_-
1 Misc personal property in 9 N. Railroad Avenue, Mechanicsburg 750.00
TOTAL (Also enter on Line 5, Recapitulation) 750.00
SCHEDULE F '
COMMNHERTANCETAXRETURNANIA '~ JOINTLY-OWNED PROPERTY ~'~
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Stone, Jean Elizabeth 21 - 08
If 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 RELATIONSHIP TO DECEDENT
Rickie J. Cook 10 Red Fox Lane Daughter
A Mechanicsburg, PA 17050
JOINTLY OWNED PROPERTY:
ITEM LETTER DATE Include name o~financial ms~u~ion and bank account number DATE OF DEATH ~~ F DATE OF DEATH
TENANT ' JOINT SCRIPTIO , .F PROPERTY 'INTEREST
NUMBER 1=0R JOINT MADE or similar identi In number. Attach deed for ointl -held real VALUE OF ASSET DECD'S ~ VAGUE OF
9 ~ Y DECEDENT'S INTEREST
__ _ estate.
1 A ~ 01/01/1979 PNC CD # 31100214492 -money moved from 4,867.52 ', 50% 2,433.76
joint checking account # 5070085903 into the CD',
II
i
TOTAL (Also enter on line 6, Recapitulation) i 2,433.76
I
SCHEDUL E G
COMMOIVWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS &
~
RESIDENT DECEDENT MISC. NON-PROBAT E PROPERTY ~
- ---- _ _ _-- _ _- -
ESTATE OF Stone, Jean Elizabeth I
FILE NUMBER
21 - 08
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
--- - - --
ITEM DESCRIPTION OF PROPERTY
InUude the name of the transferee, their relationship to decedent
NUMBER i
DATE OF DEATH
VALUE OF ASSET % OF
DECD'S EXCLUSION
(IF APPLICABLE)
'
TAXABLE VALUE
and the date of transfer Attach a copy of the deed for real estate. I ,
NTEREST ~
1 ,Transamerica Life Annuity # 26153286 '
33,100.48 ,
100% ~
33,100.48
2 'Waddell & Reed brokerage account # HW1-700030 in 322,544.60 ' 100% I 322,544.60
living trust dated 11/02/1999 ' ',
3 ' Members 1st Savings Account # 209749-00 in Living 8.15 '' 100% ', 8.15
Trust
4 ', Members 1st Checking Account # 209749-11 in Living 83.10 100% i 83.10
Trust
5 ,Members 1st Investment Savings Account # 62.79 ', 100% ', ~, 62.79
', 209749-05 in Living Trust
6 ', Members 1st Holiday Club Account # 209749-02 in 1.92 ', 100% 1.92
Living Trust ', ', ',
7 ', Members 1st CD # 209749-42 in Living Trust 12,864.96 100% ', 12,864.96
8 ', Members 1st CD # 209749-43 in Livnig Trust 46,703.81 ', 100% 46,703.81
9 Members 1st CD # 209749-44 in Living Trust ' 11,815.87 ', 100% 11,815.87
10 ', Members 1st CD # 209749-45 in Living Trust 35,811.10 100% ', 35,811.10
11 I: Citizens Bank IRA # 6140884594 ', 3,620.05 100% ',
' 3,620.05
12 'Joint Members 1st Savings account # 325196-00 ',
5.00 ', ,
100% ' i
5.00
', made joint within 1 year ', ', ',
13 ,Joint Members 1st Checking account # 325196-11 13,188.73 ' 100% 13,188.73
,made joint within 1 year
j SCI-ImULE H
i FI.A~RAL EXPENSES &
COMMONWEALTH OF PENNSYLVANIA ~
INHERITANCE TA%RETURN e~~e~~
RESIDENT DECEDENT r-~n-., a~.~ , , ~
ESTATE OF Stone, Jean Elizabeth
Debts of decedent must be reported on Schedule I.
_-_____
ITEM -- _ _
NUMBER ' DESCRIPTION
FUNERAL EXPENSES:
A. 1 Myers Funeral Home
2 Funeral luncheon
B. 'ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
FILE NUMBER
21 - 08
AMOUNT
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
', City State Zip
Year(s) Commission paid
2. Attorney's Fees Ahrens Law Firm, P.C. ',
3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) ',
Claimant
Street Address
', City State Zip
', Relationship of Claimant to Decedent
4. Probate Fees
5.
Accountant's Fees
6. ! Tax Return Preparer's Fees Estimated 2008 income tax prep fee
7. ; Other Administrative Costs
1 '; Inheritance tax filing fee
6,205.00
523.57
20, 000.00
400.00
15.00
TOTAL (Also enter on line 9, Recapitulation) 28,137.45
SchCedul~e H,,,~
COINMONWEALTH OF PENNSYLVANIA I~ IAA
INHERITANCE TAX RETURN ~ V{.JO~
RESIDENT DECEDENT
ESTATE OF Stone, Jean Elizabeth
2 School tax on real estate in Perry County
3 'Electric bills for real estate in Perry County
'I FILE NUMBER
21 - 08
--__l.
953.70
40.18
Page 2 of Schedule H
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Stone, Jean Elizabeth
Include unreimbursed medical expenses.
ITEM
NUMBER
1 Final medical costs
2 Final electric bill
3 Final water bill
4 Final Verizon bill
5 Final refuse bill
6 Final Comcast bill
7 Final sewer bill
8 Final gas bill
SCHEDULEI
DEBTS OF DECEDENT, MORTGAGE ~
LIABILITIES, & LIENS
FILE NUMBER
21 -08
DESCRIPTION
TOTAL (Also enter on Line 10, Recapitulation)
AMOUNT
_ -- -
68.49
171.85
29.66
21.82
48.00
53.29
136.00
408.31
937.42
REV-1513 EX+ (9-(10)
SCHEDULE J
CO)AMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Stone, Jean Elizabeth
NUMBER NAME AND ADDRESS OF PERSON(S) ' RE DECEDENIT TO
RECEIVING PROPERTY Do Not ust Trustee(s)
I~ TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
' under Sec. 9116 (a) (1.2)] ',
1 '', Rickie Jean Cook 'Daughter
10 Red Fox Lane, Mechanicsburg, PA 17050
2 'Derrick C. Cook 'Grandson
322 NY Avenue Apt. 2A. Brooklyn, NY 11213
3 'Dustin R. Cook 'Grandson
1018 Carolina Beach Ave. North Apt. 1 ',
Carolina, NC 28428
FILE NUMBER
~ 21 - 08
_- -- --
SHARE OF ESTATE
(Words)
50% of residue
25% of residue
', 25% of residue
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
AMOUNT OF ESTATE
($$$)
III 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 II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00