HomeMy WebLinkAbout05-01-0915056051058
REV-1 500 Ex cob-De> oFFtCN,L UEE GNLY
PA Deparonam of Revenue
Burau of IrldNidual Tazes County Cade Year FNe NunOer _.....
PDBOxz3otlol INHERITANCE TAX RETURN ~~ // ~y r -- 1
HeMsblrry, PA t7t2&080t RESIDENT DECEDENT QC. ~( I O p ~ ~ ~ -I S
ENTER DECEDENT INFORMATION BELOW
~ 11/18/2008 ~ 11/13/1960
Decedent's Last Neme Suffix Decedents First Name MI
~ ___
;Crone _,__..
i Sandra ~ L
(N ApplkabN)ErHSr 8urvivinp SpoupYlMmnaHon Below
Spouse's Leal Name Suffix Spouse's Fist Name MI
_ _.. _
Spouse's Social~Security Number __ _.. _. _ ._..._ _. _...... _ _.i
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
-- - ~ REGISTER OF WILLS
FILL IN APPROPRIATE OVAL8 BELOW
fL? 1. Original Relum O 2. Supplemental Retum
® 3. Remainder Retum (date of death
C7 4. Limited Estate p prior to 12-13-82)
48. Future Interest Compromise (date of p 5. Federal Estate Tax Retum Required
death after 12-12.82)
C~ 8. Decedent Died Testate O
(Attach Copy of Wllp 7. Decedent Melmaine0 a Living Trtret _...0_ S. Total Numlxx of Safe Deposit Boxes
(Attach Copy of Trust)
O 9. Litlgetlon Proceeds Received O 10. Spousal Poverty Crade (date of death O 11. Electbn to tax under Sac. 9113(A)
between 1&31-91 and 1-t-BS) (Attach 3ch. O)
CORRESPONDENT - THB SECTION MU8T BE COMPLETED. ALL CORRESPONDENCE AND CONflDENTUL TAx INFORIM7pN SHOULD BE DIRECTED T0:
Name Daytlme Telephone Number
John F. King, Esq.
Firm Neme (If Applicable)
~ _. '..... -N _
~
John F. King Law ~ REGISTp~q~WILL3 U9r~NLY
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~ ~ ~
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First line of address ~ rr
min a' G
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19 S. HanOVef Street
( I ~ - ~7 ~
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- C
ti 7
Secortd line of address ~ ~
~
0
~ i a S; ; =n
.
(Suite 103 _ c7
-
~~ _ -_
City or Post Olfice _. to _
.
^:
_... ..State ZIP Code .. i .....-..__~ATE FILED r n
;"'a
Carlisle .,,.,,
...__
.
w
~ IPA
~ 17013 ~
__
CorreapondeM's e-mail address:
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ADDRESS
E~TNER THAN REPRESENTATNE
_T/_ ~ OATE nI~7r /~.n/1
19 S. Hanover Street, Suite~103,Carlisle, PA 17013 f
L 15056051058
Side 1
15056051058
r~6
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~(~ry
vJ
REV-1500 EX
15058052059
oeaa~xa~: Sandra L Crone
Iecedent's Social
_... _._
1. Real estate (schedule A) ............................................. 1. ~ __..
2. Stocks and BorWa (Schedule B) ....................................... 2.
i_.........._ _...,.m____,_...~
3. Cbeely Held Corporatlon, Pertnerahlp a Sdo-Propdetorship (Schedule C) ..... 3.
4. Mortgages 8 Notes RaceNable (Schedule D) ............................. 4.
5. Csah, Benk Deposits & Miecelleneous Pereonal Property (Schedule E) ........ 5.
___
8. Jdntly Owned Properly (Schedule F) o Separate Billing Requested ....... 8. ,
7. Iraer-Vlvos Transfers ti Mbcellane0ue Non-Probate Properly --~~
(Sdredule G) Ct Separate Billing Requested........ Z ',~
8. Total Orog Assets (total Lines 1-7) .................................... 8.
9. Funeral Expenws S Adminlstratlve Costs (Schedule H) ..................... 9.
10. Debts of Decedent, Morgla9e Llabllitles, 8 Liana (schedule I) ................ 10.
11. TWaI Dedudlons (total Unee 9 ti 10) ................................... 11.
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
12. Net Yalw of Estab (Line 8 minus Line 11) .............................. 12. '.
13. Charkeble end Cwvemmental BegwstslSec 9113 Trusts for whidr ~ ~~"°`°'
an ekictlon to tax has not been made (Schedub J) ........................ 13._
_...__ , .
14. Net Valw SubJeet to Tax (Line 12 minus Line 13) ........................ 14.
TAX COMPUTATION • SEE INSTRUCTIONS FOR APPLICABLE RATES
75. Amount of Line 14 taxable
at the spousal tax refs, or
fnsnaMrs under Sec. 9118 •. -..._ ,... ___.._.__. -_-
~- `"
18. Amount of Line 14 taxable ~'"` `~"°`
at lineal rate X .0 _
17. Amount of Line 14 taxable j-....__"~`~`__.__ _......_ _:....
a<alak,grace x.1z
~~_-'~~~-__ ___
18. Amount of Line 14 taxebb .,.
at Cdletefal rate X .15
0.00
0.00
0.00
0.00
0.00
0.00
15. _.. _.. _ O.OO)
1s. '. 0.00 !.
17. ;
18.
0.00
0.00
19. TAX DUE ......................................................... 19.
20. FILL IN THE OVAL IF YOU ARE REOUESTINO A REFUND OF AN OVERPAYMENT
0.00
O
I.. 15056052059 SIde2 15056052059
REV-1500 EX Paee 3
Decedent's Complete Address:
~~
DECEDENTS SOCIAL SECIXtITY NUhtaER
Sandra L Crone
191-50-2792
STREET ADDRESS
987 Park Place
CITY
fjAechanicaburg STATE LP
PA
17055
Tax P'aymetrta and Credits:
Tax Dus (Page 2 Line 19)
Cred6alPaymeMs
A. Spousal Poverty Creda
B. Prkx Payments
c. aeca,m
3. InterestlPenelty 6 appNceble
D. InMrest
E. Perudly
(1)
0.00
Total Credits (A+ B + C) (2)
Total IrderestlPenetiy (D + E )
6 Line 2 U greets Men Ltrre 1 + Line 3, enter the dMerence. Thb is the OVERPAYMENT.
FIII M oval an Papa 2, LMa 20 to regwst a rafuml.
5. K Line 1 + Line 31s greater Men Line 2, ante Me diRerence. This is tfle TAX DUE.
0.00
(3) 0.00
(4)
0.00
(5)
0.00
0. Eller the interest on Me tax due. (5A) 0.00
B. Enter Me total of Line 5 + 5A. This fs the BALANCE OUE. (SB) 0.00
Make Check Payable to: REGISTER OF WII1$ AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. DW decederd make a transfer and: Yea No
a. reran the use a income of the properly trans(enad :................................................................................... ....... ^
b. retain the right to designate who shall use the property transferred or its Income :..................................... ....... ^
c. retain a reversionary interest; a .................................................................................................................... ...... ^
d. recehre the promise far life of etiher payments, beneflLS or care7 ................................................................ ...... ^
2. If death ocarrred after December 12,1962, did decedent trenster property whhin one year of death
without receivkg adequate consideretion7 ........................................................................................................ ...... ^
3. Dkl decedem own an'in trust far' a payable upon deaM bank account a security at his or her deeth7 ........ ...... ^
4. Did decedem own an Individual Retirement Account, arinuity, or other non-probate property which
cantairrs a beneficiary designafbn7 .................................................................................................................. ...... ^
IF THE ANSYYER TO ANN OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE R AS PART OF THE RETURN.
- _ __~
a dates of death on a after Juty 1, 1994 and before January 1,1995, the tax refs imposed on the net value of transfers to or for the use of the surviving spouse
M three (3) percent p2 P.S. §9116 (a) (1.1) (i)].
Fa dates of death on a after January 1, 1995, the tax rete Imposed on the net value of trarsfers to or fa the use of the surviving spouse M zero (0) pecan!
(72 P.S. §9116 (a) (1.1) (li)]. 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 stlll appNcaWe even if the surviving spouse is the onty benefidary.
Fa dates of death on a after July 1, 2000:
The tau rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at deaM to a fa the use of a natural parent, an
adaptive parent, a a stepparent of the ddld Is zero (O) percent [72 P.S. §9116(a)(12)].
The tax rate Imposed on Me net value of bansfers to a for the use of the decedents 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 a fa the use of the dooedent's sib9rlgs b twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under
Sectbn 9102, as an individual who has at least one parent in oomnlon will the decedent, whether by bbod or adoptbn.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG, PA 17128-0601
April 14, 2009
JOHN F KING LAW P.C.
19 SOUTH HANOVER ST
SUITE 103
CARLISLE PA 17013
Re: Estate of Sandra Lee Crone
File Number 2108-1195
Dear Attorney King
Telephone
7$7-6505
This is in response to your letter of March 31, 2009 concerning the above-referenced
estate.
Please be advised that it is the position of the Department that a tax return is required to
be filed whenever an estate has been opened either by the granting of Letters Testamentary or
Letters of Administration. Section 2136 of the 1995 Inheritance and Estate Tax Act provides
that a return shall be filed for property that is or may be subject to tax. Consequently, since an
estate has been opened, a return must be filed whether taxable property exists or not, even in
those cases where the estate is insolvent.
Therefore, I would request that you file the enclosed Pennsylvania Inheritance Tax
return with the Cumberland Register of Wills office in order that we might bring this matter to a
close.
Should you have any further questions, please feel free to contact me.
~~~~- ~
~`
No.
6x.~ u11 .s r~yta~~a.,o
Sincerely,
~~~drk~
Eunice Baker, TACT
Inheritance Tax Division
Bureau of Individual Taxes