HomeMy WebLinkAbout04-22-0915056041114
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO BOX 280601 ~ I /'-~/ O ~~
Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~./lj/
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
174-05-3378 03282006 10121912
Decedent's Last Name Suffix Decedent's First Name MI
LEAR LOUELLA E
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
FILL INAPPROPRIATE OVALS BELOW
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
1. Original Return ~ 2. Supplemental Return 0 3. Remainder Return (date of death
prior to 12-13-82)
0 4. Limited Estate 0 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required
death after 12-12-82)
0 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
0 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. 0)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
ROBERT G. FREY 717-243-5838
Firm Name (If Applicable)
FREY & TILEY
First line of address
5 SOUTH HANOVER STREET
Second line of address
City or Post Office State ZIP Code
CARLISLE PA 17013
REGISTER OF WILLS USE ONLY
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Correspondent's a-mail address: RFREY@ FREYTILEY . 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.
SIGN/tTURE OF PERSON RESPONSIBLE FOR FILING RETURN DA.TF s
ADDRESS
S
DATE
5 SOUTH HANOVER STREET
~IRLISLE, PA 17013
PLEASE USE ORIGINAL FORM ONLY
Side 1
L 15056041114 15056041114 J
J
15056042115
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: LOUELLA E LEAR 174-05-3378
RECAPITULATION
1. Real estate (Schedule A) ........................................... 1. 10 0 3 3. 0 0
2. Stocks and Bonds (Schedule B) ...................................... 2. NONE
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. NONE
4. Mort a es & Notes Receivable Schedule D ............ 4. NONE
9 9 ( ) ................
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. NONE
6. Jointly Owned Property (Schedule F) OSeparate Billing Requested ........ 6. NONE
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) OSeparate Billing Requested ........ 7 NONE
8. Total Gross Assets (total Lines 1-7) .................................. 8. 10 0 3 3 . 0 0
9. Funeral Expenses & Administrative Costs (Schedule H) .................... 9. NONE
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............... 10. NONE
11. Total Deductions (total Lines 9 & 10) ................................. 11. 0 • 0 0
12. Net Value of Estate (Line 8 minus Line 11) ............................. 12. 1 O 0 3 3 . O 0
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
14. an election to tax has not been made (Schedule J) .......................
Net Value Subject to Tax (Line 12 minus Line 13) ....................... 13.
14. 0 . 0 0
10 0 3 3 . 0 0
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable at
the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .0 0 15. 0. 0 0
16. Amount of Line 14 taxable
at lineal rate X .0 4 5 16. 0. 0 0
17. Amount of Line 14
taxable at sibling rate X • 12
17.
0 . 0 0
18. Amount of Line 14 taxable
at collateral rate X . 15 10 0 3 3. 0 0 18. 15 0 5. 0 0
19. TAX DUE ....................................................... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
1505.00
L 15056042115 15056D42115
REV-1500 EX Page 3 174-05-3378
Decedent's Complete Address:
File Number
21-06-235
DECEDENT'S NAME DECEDENTS SOCIAL SECURITY NUMBER
LOUELLA E LEAR 174-05-3378
STREET ADDRESS
CITY STATE 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. Interest/Penalty if applicable
D. Interest 255.49
E. Penalty
(1) 1505.00
Total Credits (A + B + C) (2) 0.00
Total Interest/Penalty (D + E) (3) 255.49
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.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5) 1760.49
(5A)
(5B) 1760.49
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 : ................ ~ ~X
c. retain a reversionary interest; or ..................................................... . ~ QX
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? ................................................ . ~ OX
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 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)]. 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+ (11-08)
pennsylvania SCHEDULE A
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN REAL ESTATE
ESTATE OF
FILE NUMBER
LOUELLA E LEAR 21-06-235
All real property owned solely or as a tenant in common must be reported at falr 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.
If more space is needed, insert additional sheets of the same size.
TaxD6 Result Details
Detailed Results for Parcel 06-19-1643-265. in the 2004 Tax Assessment Database
DistrictNo 06
Parcel ID 06-19-1643-265.
MapSuffix
HouseNo 841
Direction N
Street PITT STREET
Ownerl ARBEGAST, GARY
C/O & JUDY DEIHL
PropType R
PropDesc & E STREET
LivArea 1604
CurLandVal 15000
CurImpVal 93810
CurTotVal 108810
CurPrefVal
Acreage .14
C1GrnStat
TaxEx 1
SaleAmt 1
SaleMo 09
SaleDa 12
SaleCe 20
SaleYr 06
DeedBkPage 00276-03169
YearBlt 1941
HF File Date 10/19/2004
HF_Approval_Status R
4!$/09 3:14 PM
http:(ltaxdb.ccpa.net/details.asp?id=06-19-1643-265.&dbseiect=l Page i of 1
Table S (2.2) Section 1
Single Life Factors Based on Life Table 90CM
Interest at 2.2 Percent
A e
Annuit Life
Estate
Remainder
A e
Annuit Life
Estate
Remainder
0 35.7962 .78752 .21248 55 18.2063 .40054 .59946
1 35.9247 .79034 .20966 56 17.7479 .39045 .60955
2 35.7413 .78631 .21369 57 17.2885 .38035 .61965
3 35.5451 .78199 .21801 58 16.8294 .37025 .62975
4 35.3405 .77749 .22251 59 16.3716 .36018 .63982
5 35.1288 .77283 .22717 60 15.9157 .35014 .64986
6 34.9113 .76805 .23195 61 15.4612 .34015 .65985
7 34.6879 .76313 .23687 62 15.0072 .33016 .66984
8 34.4592 .75810 .24190 63 14.5539 .32019 .67981
9 34.2243 .75293 .24707 64 14.1019 .31024 .68976
10 33.9832 .74763 .25237 65 13.6515 .30033 .69967
11 33.7364 .74220 .25780 66 13.2022 .29045 .70955
12 33.4841 .73665 .26335 67 12.7532 .28057 .71943
13 33.2279 .73101 .26899 68 12.3056 .27072 .72928
14 32.9698 .72533 .27467 69 11.8603 .26093 .73907
15 32.7106 .71963 .28037 70 11.4190 .25122 .74878
16 32.4509 .71392 .28608 71 10.9834 .24164 .75836
17 32.1900 .70818 .29182 72 10.5543 .23219 .76781
18 31.9272 .70240 .29760 73 10.1322 .22291 .77709
19 31.6606 .69653 .30347 74 9.7161 .21375 .78625
20 31.3893 .69056 .30944 75 9.3047 .20470 .79530
21 31.1127 .68448 .31552 76 8.8971 .19574 .80426
22 30.8313 .67829 .32171 77 8.4935 .18686 .81314
23 30.5445 .67198 .32802 78 8.0946 .17808 .82192
24 30.2516 .66554 .33446 79 7.7024 .16945 .83055
25 29.9523 .65895 .34105 80 7.3195 .16103 .83897
26 29.6468 .65223 .34777 81 6.9479 .15285 .84715
27 29.3342 .64535 .35465 82 6.5888 .14495 .85505
28 29.0156 .63834 .36166 83 6.2419 .13732 .86268
29 28.6908 .63120 .36880 84 5.9048 .12991 .87009
30 28.3603 .62393 .37607 85 5.5759 .12267 .87733
31 28.0242 .61653 .38347 86 5.2572 .11566 .88434
32 27.6823 .60901 .39099 87 4.9524 .10895 .89105
33 27.3342 .60135 .39865 88 4.6612 .10255 .89745
34 26.9802 .59356 .40644 89 4.3834 .09644 .90356
35 26.6196 .58563 .41437 90 4.1189 .09062 .90938
36 26.2530 .57757 .42243 91 3.8711 .08516 .91484
37 25.8802 .56936 .43064 92 3.6437 .08016 .91984
38 25.5008 .56102 .43898 93 3.4356 .07558 .92442
39 25.1150 .55253 .44747 94 3.2433 .07135 .92865
40 24.7224 .54389 .45611 95 3.0624 .06737 .93263
41 24.3228 .53510 .46490 96 2.8936 .06366 .93634
42 23.9164 .52616 .47384 97 2.7382 .06024 .93976
43 23.5035 .51708 .48292 98 2.5931 .05705 .94295
44 23.0843 .50786 .49214 99 2.4526 .05396 .94604
45 22.6601 .49852 .50148 100 2.3168 .05097 .94903
46 22.2308 .48908 .51092 101 2.1838 ,04804 .95196
47 21.7976 .47955 .52045 102 2.0540 .04519 .95481
48 21.3601 .46992 .53008 103 1.9258 .04237 .95763
49 20.9188 .46021 .53979 104 1.7901 .03938 .96062
50 20.4732 .45041 .54959 105 1.6576 .03647 .96353
51 20.0241 .44053 .55947 106 1.4900 .03278 .96722
52 19.5725 .43059 .56941 107 1.2900 .02838 .97162
53 19.1187 .42061 .57939 108 .9879 .02173 .97827
54 18.6633 .41059 .58941 109 .4892 .01076 .98924
Interest owed:
Tax due
2006 Interest, .000192 per day
2006 interest
2007 Interest @ 8%
2008 interest @ 7%
2009 interest, .000137 per day
Total Interest owed:
2006 interest
2007 interest
2008 interest
2009 interest
Total interest
1,505.00
0.00
6.65
120.40
105.35
0.00
23.09
6.65
120.40
105.35
23.09
255.49
12/8/2006 to
1 /1 /2009 to
12/31/2006
4/22/2009