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HomeMy WebLinkAbout03-30-09 (4)J 15056041114 REV-1500 Ex (D6-DS) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Vear File Numb Poeoxzeosol INHERITANCE TAX RETURN ~jl ~C~ I ~l~ Harrisbur Pq 1 71 28-0601 RESIDENT DECEDENT Off- l T ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 183-26-5388 01162009 12071933 Decedent's Last Name Sufix Decedent's First Name MI GREGOR FLORENCE (If Applicable) Enter Surviving Spouse's Information Below H Spouse's Last Name Suffix Spouse's First Name MI GREGOR JOHN Spouse's Social Security Number E THIS RETURN MUST BE FILED IN DUPLICATE WITH THE FILL IN APPROPRIATE OVALS BELOW REGISTER OF WILLS Q 1. Original Return Q 2. Supplemental Return Q 3. Remainder Return (date of death 0 4. Limited Estate 0 4a. Future Interest Compromise (date of prior to 12-13-82) ~ 5. Federal Estate Tax Return Required Q 6. Decedent Dietl Testate Q death after 12-12-92) 7. Decedent Maintained a Livin Trust 9 (Attach Copy of W ilq (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes Q 9. Litigation Proceeds Received Q 10. Spousal Poverty Credit (date of death Q 11. Election to tax under Sec. 9113(A) betvreen 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMAT N ame ION SHOULD BE DIRECTED TO: Daytime Telephone Number DEBORAH PFANNENSCHMIDT Firm Name (If Applicable) First line of address 6 DANNAH DRIVE Second line of address City or Post Office CARLISLE Correspondent's a-mail address: nder penalties o perjury, I deGare at I ave examine t trueconect and wmplete Declaration of Dreparer other tha SIGNATURE OF PERS(jN R~S~ONSIBLE FOR FILING !YI i . i State PA C7 0 c O ~; - -'~~ ~ T ~ ~ - - rr; ~ - O i oA ,11~~b ZIP Code _ F- }~-~-i 17015 t0 rv cn ~itirvATURE F PREPARER OT ~ R THAN REPRESENTATIVE ~~ ADDRESS Q 30 S HANOVER STREET CARLISLE PA 1701 PLEASE USE ORIGII L 15056041114 Side 1 V DATE O 15056041114 J ~T" \1 ~~ b ~ \ ~~, ~ ~ ~ ~~ j k J 15056042115 REV-1500 EX Decedent's Social Security Number Decedent's Name: FLORENCE H GREGOR RE 18 3- 2 6- 5 3 8 8 CAPITULATION 1. Real estate (Schedule A) ........... ............................. ... 1. 0.00 2. Stocks and Bonds (Schedule B) .......... ......................... ... 2. 0.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. NONE 4. Mortgages & Notes Receivable (Schedule D) ......................... .. . a. NONE 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ..... ... 5. 44005.00 6. Jointly Owned Properly (Schedule F) OSeparate Billing Requested 6 ...... 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property .. . ~ ' ~ ~ (Schedule G) OSeparate Billing Requested .... .. . . 7 7655.00 8. Total Grose Asseta (total Lines 1-7) ........ ............ . e. 51660.00 9. Funeral Expenses & Administrative Costs (Schedule H) . .... . s. 8201.00 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schetlule I) ............. .. i0, 0.00 11. Total Deduetlona (total Lines 9 & 10) ................................ . 11. 8201.00 12. Net Value of Estate (Line 8 minus Line 11) ............ . 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 12 43 4 S 9 . 0 0 an election to tax has not been made (Schedule J) ........ .............. . 13 0.00 14. Net Value Sub ect to Tax Line 12 minus Line 13 .............. . 7AX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES i4 4 3 4 S 9 . O O 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0 0 16. Amount of Line 14 taxable 75. ~ • 0 Q at lineal ratex.o 45 43459 00 . 17. Amount of Line 14 16. 19 5 6 . 0 0 taxable at sibling rate X . 12 18. Amount of Line 14 taxable 17' 0.00 at collateral rate X , 15 18. ~. ~~ 19. TAX DUE ............... ........................................ 19. 1956.00 20. FILL IN THE OVAL IF VOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0 Side 2 ' 15056042115 150561742115 J REV-f sop Ex Page a 183-26-5388 Decedent's Complete Address: File"umber DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER CITY ZIP Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit _ B. Prior Payments _ C. Discount 3. InteresUPenalty if applicable D. Interest E. Penalty (1) 1956 00 Total Credits (A + B + C) (2) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.enalty (D + E) (3) 0 00 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) 1956 00 A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) 1956 00 Make Check Payab/e to: REGISTER OF WILLS, AGENT srr:a ~~,,~:m,,~,,~.,, m~.__._ _....__ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred : ....................................... Yes No b. retain the right to designate who shall use the property transferred or its income : ................ ~ I~1 c. retain a reversionary interest; or ......................... ^ I.C©J 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 "in trust 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 benefiaary designatioM ... r~ ^ .... ......... .......... ....... ~f( IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS ISg~YeES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 9M1Ea£A~,,°~"~° nr~,er%g ~,"''.,4s .w„a ~5~."~de ~e a ,au&P.~~°~~~~,k° e ~wR+BU`~ For dates of death on or after July 1, 1994 and before January 1, 1995, thetax rate imposed on the net value of transfers too or forte the use of the survlving 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 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)]. Asibling 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-1502 EX+ (71-00) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN ATE SCHEDULE A REAL ESTATE FILE NUMBER All real property ownetl solely or as a tenant in common moat be reportetl 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 property that is jointly-ownetl with right of survlvorahip must be tliscloeetl on Schetlule F. ITEM Attach a copy of the settlement sheet if the property has been sold. NUMBER Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE DESCRIPTION OF DEATH 1. /v If more space is needed, insert additional sheets of the same size. zt~ qEV-1503 EX+(6-96) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX gETURN All property )olntly~ownetl wlth right of survlvorahip must be dlsclosetl on Schetlule F. ITEM VALUE AT DATE (If more space is needed, insert additional sheets of the same size) 217 RE~_1SDaEx``6.98' SCHEDULE E p ^~ COMMONW EALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, $t MSC. '""EnIT""DETnxnETURN PERSONAL PROPERTY "ESIDENT DECEDENT - - _....__.. ,..,,,..~.,~~a~ ~~~~~~~ vi uie same srzel FILE NUMBER Include the proceeds of litigation and the dam r"o ...,,,.e,.a.. ..._._ ____,..... 217 REV-1509 EXt (6-gB) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN SURVIVING JOINT TENANT(S) NAME A. ADDRESS RELATIONSHIP TO DECEDENT B. C. JOINTLY-OWNED PROPERTY LETTER DATE DESCRIPTION OF PROPERTY ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL WGTITUTION AND BANK ACCOUNT NUMBER Oq SIMILAR -NUMBER TENANT JOINT IDENTIFYING NUMBER ATT OH EE O JO LY LO EA ES E 1. A. 0" If an asset was matle Joint within one year of the tlecedent's date of tleath, It must be reported on Schedule G. OF DATE OF DEATH DATE OF DEATH DECD'S VALUE OF 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (Ii more space is needed, insert additional sheets of the same size) zn REV-1510 EX+(6-96) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY This schetlule must be completed and tiled 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 TggNSFEREE, THEIR RELPTIONSHIPTO OECEOENT qND THE DATE OF DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE 1MBER TRANSFER. gTTpCH gCOPY OF THE DEED FOq gEAL ESTATE. ~ rn..~.....~.-.._. --._... VALUE OF ASRFT IMTCCZCCT I~FAPFr~~rFl .... .._ IED TO DAUGHTER PFANNENSCHMIDT 7,655 100.00% 7,655 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+(10-06) I SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES ~ INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COST' E OF of tleCetlent must be reportetl on Schedule I. A. FUNERAL EXPENSES: f EWING BROTHERS FUNERAL HOME 4,125 B. ADMINISTRATIVE COSTS: 1 ~ Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s) Commission Paitl' 2~ Attorney Fees 3~ Family Exemption: (It decetlent's adtlress is not the same as claimant's, attach explanation) claimant DEBORAH PFANNENSCHMIDT Street Address 6 DANNAH DR Ciry CARLISLE State PA zip 17105 Relationship of Claimant to Decedent DAUGHTER 3,500 4. Probate Fees 5. Accountant's Fees 6. 150 Tan Return Preperer's Fees 7. 426 1 V 1 AL Also enter on line 9, Reca itulation $ (If more space is needed, insert additional sheets of the same size) REV-1512 EX+(12-W) ATE ITEM NUMBER Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES 8 LIENS Report debts incurted by the decedent prior to death that remained unpaid at the date of tleath, Including unrelmbursed medical expenses. DESCRIPTION I more space is neetletl, TOTAL enter on Line 10, of the same size. VALUE AT DATE OF DEATH REV-1513 EX+(11-00) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN ESTATE OF SCHEDULE) BENEFICIARIES FILE NUMBER nrno nrvu auuHESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [Include outright spousal dlslributions and transfers under Sec. 2116 (a) (1.2).J PFANNENSHMIDT RELATIONSHIP TO DECEDENT Do Not Liat Truetee(sl AMOUNT OR SHARE OF ESTATE 100% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PAR711-ENTER TOTAL NON-TAXARLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. If more space is neetletl, insert additional sheets of the same size.