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Home My WebLink About07-27-09J 15056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po Box 280801 INHERITANCE TAX RETURN ~ I ~ ~ 2 p~ Harrisburg, PA 17128-0801 RESIDENT DECEDENT JO ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 201-16-3111 Decedent's Last Name April 18, 2009 Nov 14, 1927 Suffix Decedent's First Name MI Morrison Elvin (If Applicable) Enter Surviving Spouse's Information Below Spouse's last Name Suffix Spouse's First Name Deceased Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW J MI ~ 1. Original Return 2. Supplemental Return 3. Remainder Retum (date of death prior to 12-13-82) 4. Limited Estate 4a. Future Interest Compromise (date of 5. Federal Estate Tax Retum Required death after 12-12-82) 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 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. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Michael E. Morrison 847-793-0645 Finn Name (If Applicable) REQIS~TER OF WILt~1SE ONLY - ~ c-~ _ ~ ~ First line of address ~~~ 1.._ ~_ ~ , . r-n ry _ 5703 Hampton Drive : r --s _: , -,' Second line of address ~-:~_:`) c"" '" `r r l ~ _ [7 y ~ DATE FILED - ~ ' City or Post Office State ZIP Code W ~ . ; "; - ~ , Long Grove IL 60047 Correspondent's a-mail address: Under penalties of perjury, I deGare 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. SIGNAT E OF PE ON RESPONSIBLE FOR FILING RETURN ~ ~ l- - DATE ~ - L~ ~ • ~~C?~/~---~ ' ~-eZ.~Tfll _ Jul~r 15 2009 ~ ADDRESS ~ '2 I-I~mn4nn rlri ~a 1 nnn C~rnva II Rfl(M7 , , ' SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 1505605105 15056051058 J 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: Elvin J Morrison 201-16-3111 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. 24,319 6. Jointly Owned Property (Schedule F) Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1-7) .................................... 8. 24,319 9. Funeral Expenses 8~ Administrative Costs (Schedule H) ..................... 9. 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ................ 10. 869 11. Total Deductions (total Lines 9 8 10) ................................... 11. $69 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 23,450 13. Charitable and Governmental BequestslSec 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. 23,450 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 .Oq.~ 23,450 16. 1,055 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE ......................................................... 19. 1,055 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 REV-1500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME DECEDENTS SOCIAL SECURITY NUMBER STREET ADDRESS CITY STATE Zlp Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) J ~ ~p 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount -~ Total Credits (A + B + C) (2) j , j 3. InteresUPenalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E ) 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. 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. (3) (4) (5) / ~D 2n~ (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 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 :.......................................................................................... ^ b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ c. retain a reversionary 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 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? .............. ^ ^X 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ ^ ^Q 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 spo~ 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) pert [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets is 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, 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 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 isdefined, uni Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. ~vasoe ex. n-9n COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF ~~ V)~. P-~~t s ~' ~~ ~~ ~. ~~ lLA_`i~f ~ ~i~'C~e ~~ '~~ ~2 /,~sb~g-~~~.~~-use SCHEDULE E CASH, BANK DEPOSITS, ~ MISC. PERSONAL PROPERTY Include the proceeds of litigation and the date the proceeds were received by the estate. All properly jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 ~7 ~ _ L~ 3. `/• J ~. .~ FILE NUMBER -rokfi q7.j'~. ~~ ~us~~ . ~o ~~,~;~' sz ~~-.~ ~~, r ~ " ~-~ t~or~ '~-~ ~fi__9~ ~~ ~~,^. au ~t 7~i I b ~. p~ r7~z~ ~ ~a ll ~ Ass ~c..~-.~-~'s ~n~ ~~ m~osl ~ ~1~ y ~~'~ ~~ ~-~r-~is ~ I~t ~U~ ~~vPf-~ ,~,~ f Cc.~~e ~,~~~ r I - ~ x~R ,z 1 ~ Gorn ~t C C.P~~ but ~~wr,. ~~ TOTAL (Also enter on line 5, Recapitulation) I $ o~ ~ ~ ~ 8. ~~ (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-031 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDt~LE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF ~ ~_ ~~ ~ ~ r~~1.Q ~ l ,~®~sp~/ FILE NUMBER Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEPA VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. ~ 3. ~- G,, 1. U.Q. i3 a-ti ~- ~,r~ I~~ ~-~' -- C,lo~-e-~C~,oc,c„n~- ~~ ~ S~ ~ ~i ~ ~ ~ ~' BLS /~, j~c~t II ~..,~-b~,-jc~,~. Cow -~-- ®~' Gv- r(.~ /l~s-~ 6 ~l. ~~3 ~~d~ 1 ~ ~~s~ ~~,.~~ /r~~~ ~v i~ 79 JG ~. ~p TOTAL '';Iso enter on line 1Q Recapitulation] ~ ; ~ ~~~ I!f rr•are space ig needed, invert addiiicna! s~aets of ine same size) PHONE: 847-793-0645 FROM THE DESK OF MICHAEL E. MORRISON CELL PHONE:847-502-7446 EXECUTOR, ESTATE OF ELVIN JAMES MORRISON July 23, 2009 c7 ~ Register of Wills & ~ C7 Clerk of the Ophans' Court ' -~. c7 ~ ~-; > One Courthouse Square J ~`= rn r f-;. 7 ,::, N - Carlisle, PA 17013 -,'"'%~ ``_ ~~` - _ > ~,-~ ~ -v c_ re: Estate of E. James Morrison ~ ~ ~ SS# 201-16-3111 ~ ~„~ File# 21-2009-0387 `~ Date of Death: April 18, 2009 Dear Ms. Marge Wevodau: I am writing this letter to clarify and seek your direction on what I must do to recoup the $15.00 that was included in the in- heritance tax payment which was $1,002. I sent an Estate of E. James Morrison check #01-1009 drawn on Baxter Credit Union in the amount of $1017 which included the $15 filing fre. NO- WHERE in your instruction documents does it state that a separate check needs to be issued for this $15.00 filing fee. In order not to delay processing of my Dad's Inheritance and Estate Tax papers, I have included a check in the amount of $15. I therefore request a refund from you of $15 against the inheritance tax payment or provide the mechanism I must fol- low to get this $15 back that was included in the Inheritance tax payment check mentioned above Sincerely yours, .r--1 Michael Morrison 5703 HAMPTON DRIVE, LONG GROVE, IL 60047 ~i1~~ o~~JO~~~ ~ _~~' o y=o~~o o _ `~ ~"F3 ~ ~ _ Z .~:a Z _-- ~ -_: ~- -_~ =~ M ~ ~ _~ ~~ ~ -- ~~ ~~ r -~. ~~~_, _~ W ~ ~ ~ W ~ W J F 7 C ~ ~ ~ ~ I~ ~ ~ i I ~~ , '•' I , '~ ``` t i I '' N ~ II ~ ~~ II , I ~ ~';~ ` ~r ~c ~ ~~ ' `' ~' i E' , I I '; r. ~~ ~ ,: ;» l i i I~ J ~~ ', i. l ~~ ~' i . ~ ~~~ I ~I ~ I I ~, '.