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HomeMy WebLinkAbout09-16-0815056041147 ~~ REV-1500 EX (06-05) OFFICIAL US~ ONLY PA Department of Revenue county code rear FIIe Number Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box.2aoso~ 2 1 D 7 0 7 3 1 Harrisburg, PA 17128-0601 RESIDENT DECEDENT TIA\I SCI A\L/ GI~IGR YGV GV GI\I 11•r Vf~l~ll11IV 1• YG\.V .• li. Social Security Number Date of Death Date of Birth i 062 26 3366 06 09 2007 08 19 1932 ~i Decedent's Last Name Suffix Decedent's First Name ~I MI BAILYNSON AVROM (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name I MI Spouse's Social Security Number I THIS RETURN MUST BE FILED IN DUPLIC TE WITH THE REGISTER OF WILL FILL IN APPROPRIATE OVALS BELOW XD 1. Original Return ~ 2. Supplemental Return ~ 3. Remaind r Return (date of death prior to 1 -13-82) 4. Limited Estate ~ qa, Future Interest Compromise ~ 5. Federal state Tax Return Required (date of death after 12-12$2) 8. Decedent Died Testate ~ ~• Aetta dch Copylof Trust)a Living Trust Q 8. Total Nu f W ll ber of Safe Deposit Boxes (Attach Copy o i ) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit{date of death ~ 11, Election 12 31 1 and 1 95) b t o tax under Sec. 9113(A) ween - - - - e (Attach Ch. O) CORRESPONDENT -THIS SECTION MUST E COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFOR ATION SHOULD BE DIRECTED TO: Name Daytime Tel phone Numbpr_, EDWARD P. SEEBER 717 5 328 ~~ _ Firm Name (If Applicable) ~ _ REGISTE ~FSUS~ONL~' 'l JAMES, SMITH, DIETTERICR & First line of address ~, O'~ ~'~'"° c i . ~ , ; SUITE C-400, 555 GETTYSBURG ~ ~ '; Second line of address D --~r r , , <~ ~, , 6Jt ATE FILED City or Post Office State ZIP Code MECHANICSBURG PA 17055 ~I i Correspondent's a-mail address: e p 8 ~l s d C. C 0 m Under penalties of pery'u declare that I have.. examined this return, including accompanying schedules and statements, and to a best of my knowledge and belief, it is true, correct and pl te. Declaration of preparer other than the personal representative Is based on all information of which reparer has any knowledge. SIGNATURE OF PE ON R, PONSIBLE FOR FILI RETUR~ ~ D E ~ ~~ ~ ~~° Eugene Bally I ~ ~ ~ ADDRESS 34 Melro Place, Montclair, NJ 07042 SIGNATURE P PARER OTHER THAN REPRESENTATIVE DATE Edward P. Seeber ~ 7 ~ S/' ADD S Suite C-400, 555 Gettysburg Pike, Mechanicsburg, PA 17055 ~~~~ 15056041147 15056041147 J 15056042148 REV-1500 EX Decedent's 'Social Security Number oecaaems Name: Av ro m B a i l y n s o n 0 6 2 ~ 6 3 3 6 6 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. I 1 , 3 6 5 . 6 4 ' 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 6. , 7. Inter-Vivos Transfers ?3< Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 1 , 3 6 5 . 6 4 I 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. ~ 8 ~ 5 5 2 . 2 8 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 ~ 10) ...................................................................... 11, 8 , 5 5 2 . 2 8 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. ' - 7 , 1 8 6 . 6 4 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. ~ - 7 , 1 8 6 . 6 4 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at tfie spousal tax rate, of transfers under Sec. 9116 (ax1.2) x .o0 0. 0 0 15• 0. 0 0 16. Amount of Line 14 taxable 0 0 0 16• 0. 0 0 ' . at lineal rate X .045 , 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17• 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18• 0. 0 0 19. Tax Due ..................................................................................................................... 19. ' 0 . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 15056042148 15056042148 REV-1500 EX Page 3 Decedent's Complete Address: FIIeNumber 21-07-0731 DECEDENT'S NAME Avrom Bailynson STREET ADDRESS 1100 Crandon Way CITY Mechanicsburg STATE ~ PA ZIP 17050 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 InterestlPenalty (D + E) 4. If 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. q, Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (1) I 0.00 (2) 0.00 (3) (4) (5) 0.00 (5A) I~ (5B) 0 . Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPIROPRIATE 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 :........................:............ ^ ^x c. retain a reversionary interest; or .................................................................................................................. ^ ^x d. receive the promise for life of either payments, benefits or care? .............................................................. ^ ^x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... ^ ^x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ^ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary desigination? ..................................................................................................................... ^ ^x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FIL~ 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 transferrs 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 disGosure 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 t© 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. 0.00 Rev-1508 EX+ (8.95) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TA%RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. PERSONAL PROPERTY ESTATE OF FILE rr1UMBER Bailynson, Avrom 21- 7-0731 Include the proceeds of Iwgation and the date the proceeds were received by the estate. All properly Jointly-owned wNh the right of survivorship must bs disclosed on schedule F. ITEM ! VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Bank of America Checking Account No. 7032 -valued per bank letter dated 3/ 7108 1,365.64 TOTAL (Also enter on Line 5, Recapitulation) I 1,365.64 {If more space Is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1151 EX+ (12-99) COMMDNWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Bailynson, Avrom 21-07-0731 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER q, FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2, Attorney's Fees James, Smith, Dietterick ~ Connelly, LLP 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 6,891.00 1,281.72 4. Probate Fees 88.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 291.56 See continuation scihedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 8,552.28 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1502 EX+ (8-98) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H-A FUNERAL EXPENSES continued ESTATE OF (FILE NUMBER Bailynson, Avrom 21-07-0731 ITEM NUMBER DESCRIPTION AMOUNT 1 Louis Suburban Jewish Memorial Chapel -funeral services 6,441.00 2 Rabbi Herman Savitz - firlneral services 450.00 Subtotal 6,891.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rsv-1302 EX+ (688) COMMONWEALTH OF PENN5VLVANVI NHERRANCE TAX RETURN RE9mENT DECEDENT ESTATE OF (FILE NUMBER Bailynson, Avrom ' 21-07-0731 ITEM '~ NUMBER ', DESCRIPTION AMOUNT 1 ~ Cumberland Law Journ I -estate notice advertisement fee 75.00 2 Register of Wills, Cumberland County -short certificates 4.00 3 Register of Wills, Cumberland County -filing fee for Return 8~ Inventory 30.00 4 The Sentinel -estate noltice advertisement fee 182.56 Subtotal SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued 291.56 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-BT (Rev. 8-98) i /x_/111\ -_- ~- ---- ,- ' SCHEDULE J COMMNHERITANCE TAXERETURN ANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Bailynson, Avrom 21-07-0731 NAME AND DDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECE IVING PROPERTY DECEDENT Do Not Llst Trus s (Words) ($$$) I TAXABLE DISTRIBUTIONS include outright spousal f d t i • I rans ers ons, an istribut ~nder Sec. 9116(ax1.2)) 1 Howard M. Bailynson Son Residue 7612 Aynlee Way Harrisburg, PA 17112 2 Kenneth I. Bailynson Son Specific c/o Decker 8~ Finchler bequest of P.O. Box 191 X1.00 Parsippany, NJ 07054 Total Enter dollar amounts for distri utions shown above on lines 1 5 through 18, as appropr iate, on Rev 1500 cove r sheet II• NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVEN2NMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOT~L NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) September 11, 2008 T.~E Glenda Farner Strasbaugh, Register of Wills E~ 1C]l E Cumberland County Courthouses SECURITY 1 Courthouse Square F~ ~,.,., Carlisle, PA 17013 Re: Estate of Avro~ Bailynson, deceased File No. 2007-Ob731 Cheryl L. Baker, CP Certified Paralegal clb@jsdc.com Dear Ms. Farner Strasbaugh: Enclosed are an original and o (2) copies of the Pennsylvania Inheritance Tax Return and Inventory to be filed in the ab ve-referenced Estate, along with a check for Thirty Dollars ($30.00) representing the filin fee. Please time-stamp the extra copies and return them to me in the enclosed self-address ,stamped envelope. If you have any questions, plea~e feel free to contact me. Very truly yours, JAMES, SMITH, DIETTERICK & CONNELLY, LLP n ~ ~ r..a ~ -- ?l T om "U t ` ~ 1_' i i i 1 .Baker CP '":~-, `~' , ~'fied Paralegal Zr ~'';_; ~,. ~~, c - . Enclosures '~ I cn cc: Eguene Baily, Executor !, 134 SIPE AVENUE HUMMELSTOWN, PA 17036 Reply to: Slllte C-400 MAILING ADDRESS I P.O. BOX 650 ~y 555 Gettysburg 1'~i1Ce HERSHEY, PA 17033 Mechanicsburg, A 17055 70LL FREE 1.800.942.3660 Direct Dial: 717-298-2094 TEL. 717.533.3280 FAX 717.533.7771 Direct Faz: 717-298-2095 WWwasdo.com o C~~w o~ o «~ ~ ~ ~ n~i 'r' r ~ O C) ~ a a. ° 6g° " ~ ~ ~ a.~~seH ti :~. ,#. y: ,. .,.~ ', ~:. -~~ ~._~ ~. ~, _ ~., ~~ =-~-_~ ti ==- t.L. ~ ; ~^T :-_ l x a'7 ~ o w ae Q Qa as x~ ~~ ~, ~-- Q ~ -' `~~ ~ _.__; _: t3- ~--; `. - . `~ `- _ _ -1 t`/ h ~ , .rte `-L~ j ~ U AO W .Nbn ~ ~U ~ o °"~ ~ U ~ a~ ~~oa w ~~~~ ~~ o C7UUU