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Home My WebLink About05-26-09~ REV-1500 EX (06-05) PA Department of Revenue Bureau ~ Individual Taxes PO BOX 280601 Hanisburtl, PA 17128-0601 15056051058 OFFICIAL USE ONLY County Code Year Rte Number INHERITANCE TAX RETURN r -"' "~ "`" RESIDENT DECEDENT 21 i 08 1035 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death ` 08/26/2008 Decedent's Last Name Logue (If Applicable) Enter Surviving Spouse's information Below Spouse's Last Name Spouse's Social Security Number __. _ __ Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL INAPPROPRIATE OVALS BELOW C~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) ( st 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Requin3d death after 12-12-82) G'? 6. Decedent Died Testate t~ 7. Decedent Maintained a Living Trust _._.._...-.-. 8. Total Number of $!afe Deposit Boxes (Attach Copy of wit) (Attach Copy of Trust) C"~ 9. Litigation Proceeds Received Q 10. Spousal Poverty Credit (date of death Ct 11. Election to tax ur>aler 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 SNOUL BE DIRECTED TO: Name __ Daytime Telephone Number -James F. Logue Esq. ~ (717) 852-7020 , Finn Name (If Applicable) _. _ _ _ ... - - -- _.... .... _._ ~, ,, _._ _ ~ ( - - -- - _ {~ . -_ _ ~ I REGISTER Ot~S USE ONL~P ~ ~ r~' _!~ ~ ' BennLawFirm First line of address _ _ - -- -. ._ ~ ~ m tV i ` ' i_. s ~? 103 E. Market St. I - Cn , "' ~ f r --, ~ j Second line of address I i _ c -` ~ ~ 7C ' _. _ _ 1 i i _ ' ~ -" ~ ~ ~` r-s-s t Off Cit P State ZIP Code ' ' y or os ice York ~ PA i 17401 1. _._.. _ _ __. _ __. ~_... ..._ ~ _~..-.~___~__ ~.__.__._a Correspondent's a-mail address: lloguel~bennlawflrm.com Under penalties of per)ury, I declare that 1 have examined this return, including accompanying schedules and statemenffi, and to the best of myi knowledge and belief, it is true, correct and complete. Dedaretion of preparer other than the personal representable ~ based on all information of which preparer hies arty knowledge. SIGNATURErOF PERSON RESPONSIBLE FO@ FILING RETURN ~A~ ~- / r,~ 62 Little Run Rd., Camp Hili, P/~17011 SIGNATURE OF PBEPARfeR OTHER THAN REPRESENTATIVE 103 E. Market St., York, PA 17401 PLEASE USE OR161NAL FORM ONLY Side 1 15056051058 15056051058 ~, J 15056052059 REV-1500 EX Decedent's Social Security Number ... Lucille I Logue ~ Decedent's New: RECAPITULATION L ~ 0.00 1. Real estate (Schedule A) ............................................. ~ __ .--..--I 2. Stocks and Bonds (Schedule B) 2. ~ 0.00 ;` 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. ~. 0.00 ~~~. ...~....~..,~...~..-._.. _a .~ 4. Mortgages 8 Notes Receivable (Schedule D) ............................. ~ 4. ~ 0.00 -( 008 85 6 5. Cash, Bank Deposits 11< Miscellaneous Personal Properly (Schedule E) ........ 5. j . , 6. Jointly Owned Properly (Schedule F} Ct Separate Billing Requested ....... 6. ~ 2,309.35 7. Inter-vvos Transfers 8 Miscellaneous Non-Probate Properly d t I 7 ~ 0.00 f ........ e (Schedule G) Q Separate Billing Reques . 8. Total Gross Asseta (total Lines 1-7) .................................... ~ 6. ~ 8 318.20 ____.__ ' 9. Funeral Expenses & Administrative Costs (Schedule H) ..................... 9. f 7,886.00 j 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule 1) ................ 10. 312,536.32 ~..~__._,.....T~_ _ _ ._~..~._____---i 11. Total Deductions (total Lines 9 & 10) ................................... 11. ~ 320,392:32 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. ~ -312,074.12 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 0 00 an election to tax has not been made (Schedule J) ........................ 13. ~ . ---~ 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ i 14. ~ 1 0.00 ~ 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_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 45 0.00 16. 17. Amount of Line 14 taxable at sibling rate X .12 ^~~~~~~ ~~~„~~~~ 17. 18. Amount of Line 14 taxable X 15 18. . at collateral rate 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT C~ 15056052059 Side 2 15056052059 REV-7500 EX Page 3 Decedent's Complete Address: ~m.~,._....~~a_, 21 08 1035 DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER Lucille I Logue 180-03-5277 STREET ADDRESS Golden Living Center 770 Poplar Church Rd. CITY Camp Hill STATE PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 0.00 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments 46.45 C. Discount Total Credits (A + B + C) (2) 46.45 3. InteresUPenalty 'rf applicable D. Interest E. Penalty Total InterestlPenalty (D + E) (3) 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) 4 6 . 4 5 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A This is the BALANCE DUE. (56) Make Check Payable to: REGISTER OF WILLS, AGENT -~~, PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRImTE BLOCKS 1. Did decedent make a transfer and: ~ Yes No a. retain the use or income of the property transferred :.......................................................................................... ^ b. retain the right to designate who shall use the properly transferred or its income : ............................................ ^ c. retain a reversanary interest; or .......................................................................................................................... ^ 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 witl~out 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 propeAy wh~h contains a beneficiary designation? ........................................................................................................................ ^ ^>< IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE R ASI PART_OF THE RETURN. ~,~:v r.. ,... _,~~ 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 th 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 this 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 benefiaaries 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)(13)]. Asibling isdefined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1508 EX+ (6-98) COMMONYVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Lucille I Loaue 21-08-1035 Include the proceeds of litigation and the date the proceeds were received by the estate. en emeorlr retnW.ownad with rlaht of aurvivorohip must be discloaad on Schedule F. (If more space is needed, insert additional sheets of the same size) - - - -- __ -- -- - - -- -r-i REV-1509 EX+ (6-98) I~NI~~/1A1\A/CAI TY AF DF0.1tJCV1 VANIA SCHEDULE F IAIAITI V_A~A/AIC11 DDADGDTV ESTATE OF FILE NUMBER Lucille I Logue 21-OS-1035 If an asset waa made joint within one year of the decedent's date of death, k must be reported on Schedule Q. SURVNING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT a James N. Logue 62 Little Run Rd., Camp Hill, PA 17011 Son B. C. JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT PATE MADE JOe1T DESCRIPTION OF PROPERTY INCLUDE NAME OF FlNANCIAL INSTRUTION AND BANK ACCOUNT NUMBER OR SIMILAR , IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET x QF DE 'S INTE EST DATE OF DEATH VALUE OF .DECEDENT'S INTEREST t. A 12111/80 PNCCheckingAccourd#9148013183 2,173.03 ' .5 1,086.52 2 A. OM11/88 PNC Saving Acxount #9183521925 136.32 ' .5 68.16 TOTAL (Also enter on line 6, Recapitulation) I i 1,154.68 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) SCHEpuLE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Lucille I Loaue _ 21-08-1035 Debts of decedent must be reported on Schedule I. ITEM AMOUNT NUMBER DESCRIPTION A. FUNERAL EXPENSES: 1 ~ Holy Rosary Church 585.00 2 Piontek Funeral Home 6,360.50 s Tomlinson Floral 185.50 491.00 a Duryea VFW lunch s Bernard Piontek 164.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Sodal Security Number(s)lEIN Number of Personal Representative(s) _ Street Address City .State Zip Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as dahiant's, attach explanation) Claimant Street Address City State .Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Aocountanrs Fees 6. Tax Return Preparer's Fees ~. Advertising Fees 0.00 0.00 0.00 30.00 0.00 0.00 70.00 TOTAL (Also enter on line 9, Recapitulation) S 7,886.00 (If more space is needed, insert additional sheets of the same size) REV-i51Z EXf (12-08} ~ pennsy[vania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES 8c LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Lucille I Logue 21-08-1035 Report debts inarred by the decedent pMor to death that remained unpaid at the date of death, including unrtimbursed m¢dical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH i • Golden Living Center 1,116.11 2. Department of Welfare Class 3 daim (incurred during last 6 months of Decedent's life) * 20,188.18 3. Department of Welfare Class 6 claim (incurred prior to last 6 months of Decedent's life) ` 291,232.03 * See attached Letter from the Department of Welfare, stating it recognizes the estate to be insolvent TOTAL (Also enter on Line 10, Recapitulation) (~ 312,536.32 if more space is needed, insert additional sheets of the same size. REV-1513 EX+ (11-OS) Pennsylvania DEPARTMENT OF REVENUE INHERRANCETAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Lucille I Loaue 21-08-1035 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. James N. Logue Son joint owner o ~ccountr. ENTER DOLLAR AMOUNTS FOR DISTRIBUT[ONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, A S APPROPRIATE. II NON TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. # If more space is needed, insert additional sheets of the same size. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DNISION OF THIRD PARTY LU181LITY ESTATE REGOVERYPROGRAM PO BOX 8486 HARRISBURG, PA 17105-8486 April 15, 2009 BENN LAW FIRM JAMES F LOGUE ESQUIRE ATTORNEYS AT LAW 103-107 E MARKET STREET P 0 BOX 5185 YORK PA 17405-5185 Re: LUCILLE LOGUE CIS #:.320159972 SSN: 180-03-5277 Date of Death: 08/26/2008 Dear Attorney Logue: Pursuant to your correspondence dated March 31, 2009, regarding the above-referenced estate, the Department recognizes the estate to be insolvent. Please notify us of any change in circumstances which may affect the insolvency of the estate. Thank you for your cooperation in this matter. If you have any questions,' please contact me. Sincerely, fi Elizabeth D. James TPL Program Investigator 717-772-6397 717-772-6553 FAX