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HomeMy WebLinkAbout02-0210REV-15OO EX I- Z Z 0 uJ 0 Z COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAl Short, John DATE OF DEATH (MM-DD-Year) 12/18/2001 REV-1500 INHERITANCE TAX RETURN RESIDENT' DECEDENT IDATE OF BIRTH (MM-DD-Year) 02/25/1955 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Short, Cathy A. OFFICIAL USE ONLY FILE NUMBER COUNTY CODE YEN~ NUMBER- SOCIAL SECURITY NUMBER I 6 6-4 6-3 1 3 3 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ['~ 1. Original Return E~] 2. Supplemental Return r"-] 3. Remainder Return (date o~dea~ p~or~)12-13-82) [~ 4. Limited Estate j"-] 4a. Future Interest Compromise (date of ~e~ a~r 12-1:~-82) r--] 5. Federal Estate Tax Retum Required r~ 6. Decedent Died Testate (A~,~ch copy of wi,) [] 7. Decedent Maintained a Living Trust (Attach copy of Trust) O 8. Total Number of Safe Deposit Boxes ~'] 9. Litigation Proceeds Received [~ 10. SpousalPovertyCredit(dmofde~etween~2.31-91andl.1.9s) ~ 11. Elect~n to tax under Sec. 9113(A)(AtachSchO) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME I COMPLETE MAILING ADDRESS Scott W. Morrison, Esq FIRM NAME (If Applicable) TELEPHONE NUMBER (717) 582-2300 P.O. Box 232 New Bloomfield, PA 17068 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 6,972.64 (8) 100.00 550.76 (11) 6~972.64 650,76 (12) (13) 6,321.88 (14) 6,321.88 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. X (15) 3,160.94 X .045 (16) 3,160.94 X .12 (17) X .15 (18) (19) 142.24 379.31 521.55 · · BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH Debederff's Complete Address: Sf~EE¥ ADDRESS · 184 Bloserville Road CITY Carlisle ISTATE PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 26.08 Interest/Penalty if applicable D. Interest E. Penalty (1) Total Credits ( A + B + C ) (2) Total Interest/Penalty ( D + E ) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 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. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 521.55 26.08 495.47 495.47 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 properly transferred; ........................................................................... [] [] b. retain the dght 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 secudty at his or her death? ................. [] [] 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. Under penalties of perjury, I declare that I have examined this return, including accompany ng schedu es and state .ments, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal repre~enta~e is based on all information of which prep_ar~ has an.~nowtedge. ~. ~"'r.~' r-~ _-'~>,u¢-c~.,~¢,,¢ ,~"--...,7.../ "/' /.,~.~. _~__~,. DATE ADDRESS 77 ,,,~,-/-~'~'/~/- --37- z-~7 /--/¢//y ,/,-..~,. / SIGNATUR~/~)F PR~E/PA_RER .OTiHER THAN RE~PRESEI~TA"I'IVE ~ ,,¢ ¢ DATE 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 3% [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 0% [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 0% [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 4.5%, 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 decedenrs siblings is 12% [72 P.S. §9116(a)(1.3)1. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESlDENTDECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Short. John E. If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Edward Short Father B Robert Short (Bobby Short) 13 North Baltimore Avenue Apartment #3, Mount Holly Springs, PA 17065 17 Fairfield Street Mount Holly Springs, PA 17065 Brother JOINTLY.OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPER I '( % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number, Attach DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT deed for jointly-held mai estate. VALUE OF ASSET INTEREST DECEDENT'S INTERES 1. NB 5/16/74 8/10 acre more or less located in Tyrone Township, 20,920.00 33.33 6,972.6,~ Perry County, PA, as recorded in Perry County Deed Book 236 page 298. TOTAL (Also enter on line 6, Recapitulation) ... 6~972.64 (If more space is needed, insert additional sheets of the same size) COMIVlONWEALTH OK PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER Short. John E. Debts of decedent must be reported on Schedule I. ITEM NUMBER A, FUNERAL EXPENSES: 5. 6. 7. DESCRIPTION ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City. State Year(s) Commission Paid: Attorney Fees Scott W. Morrison, Esq Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Zip Street Address C~ty Relationship of Claimant to Decedent Probate Fees State Zip Accountant's Fees Tax Return Preparer's Fees TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) AMOUNT 100.00 100.00 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES~ & LIENS FILE NUMBER Short. John E. Include unreimbursed medical expenses, ITEM NUMBER DESCRIPTION 1. Cumberland County Register of Wills--filing fees and tax certification 2. Perry County Register of Wills--filing fees and tax certification 3. Sprint--telephone bill 4. Dauphin Oil Company--fuel bill NOTE: the surviving joint tenants paid the above bills and there was no estate subject to administration. TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) AMOUNT 30.00 $ 550.7~; 18.00 234.47 268.29 LAW OFFICES SCOTT W. MOFIFII$ON CENTER SQUARE, P.O. BOX 232 NEW BLOOMFIELD, PA 17068 TELEPHONE: 717-582-2300 FAX: 717-582-4220 February 25, 2002 Register of Wills Cumberland County Courthouse Hanover and High Street Carlisle, PA 17013 Re: John Short Tax Return To Whom It May Concern: Enclosed you will find two PA Inheritance Tax Returns and an Estate Information Sheet regarding the above-referenced individual. Please note that there were no letters granted on the estate (joint assets only). Also enclosed you will find check #211 in the amount of $15.00, payable to your order, and check #212 in the amount of $495.47, payable to Register of Wills, Agent. If you have any questions or concerns, please do not hesitate to contact my office. Very truly yours, Scott W. Morrison 0 .p 0 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 000897 MORRISON SCOTT W ESQ P O BOX 232 NEW BLOOMFIELD, PA 17068 ........ fold ESTATE INFORMATION: SSN: 166-46-3133 FILE NUMBER: 2102-021 0 DECEDENT NAME: SHORT JOHN DATE OF PAYMENT: 02/26/2002 POSTMARK DATE: 02/25/2002 COUNTY: CUMBERLAND DATE OF DEATH: 12/18/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $495.47 TOTAL AMOUNT PAID: $495.47 REMARKS: SCOTTWMORRISON SEAL CHECK# 212 INITIALS: CW RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 28060! HARRISBURG, PA 17128-0601 SCOTT N NORRISON PO BOX NEW BLOOMFIELD CONHONNEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX '02 Ai~R 29 PA 1~68 DATE 0q-22-2002 ESTATE OF SHORT DATE OF DEATH 12-18-2001 FILE NUNBER 21 02-0210 COUNTY CUMBERLAND ACN 101 Aeoun~ Remitted REV-I~7 EX AFP C01-02) JOHN HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE I~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF SHORT JOHN FILE NO. 21 02-0210 ACN 101 DATE Oq-ZZ-ZOOZ TAX RETURN WAS: (X) ACCEPTED AS FILED ( } CHANGED RESERVATION CONCERNZNG FUTURE INTEREST - SEE REVERS=. APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A} 2. Stocks and Bonds (Schedule B) $. Closely Held S~ock/Partnorship Znterost (Schedule C) q. Nortgagss/Notes Receivable (Schoduls D) $. Cash/Bank Doposits/Nisc. Persons1 Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expsnsss/Adm. Costs/Nisc. Expenses (Schmdule H) 10. Dobts/Nortgagm L/abilitlss/Liens (Schedule Z) 11. Total Deductions 12. Ne~ Value of Tax Return 15. lq. NOTE: (1) (2) ($) (~) .00 (~) .00 (6) 6~,97Z.6~ (?) .00 (8) 100.00 (9) (10) 550.76 (11) (12) Charitablo/Govsrnmentsl Bequests; Non-elected 9115 Trusts (Schedule J) (15) Net Value of Estate Subjec~ to Tax (1~) .00 NOTE: To /nsuro proper .00 cred/t to your account, .00 subm/~ tho upper port/on of th/s form w/th your tax payment. 6,972.6q ASSESSNENT OF TAX: 6~0.76 6,521.88 .00 6,521.88 (~) .00 x O0 = .00 (16) $,160.9q x Oq5 = lqZ.Zq (~7) $,160.9q x 12 = 579.51 (lB) .00 x 15 = .00 (~9)= 521.55 Zf an assessment was issued previously, lines 1~, 15 and/er 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. 1.;. Amount of L/no lq at Spousal rats 16. Amount of Line 1~ taxable a~ Lineal/Class A rate 17. A.oun~ of Line lq at Sibling rate 18. Amount of L/ns lq taxable st Collateral/Class B rate 19. Principal Tax Duo TAX CREDITS: PAYMENT RECE/PT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (- 02-25-2002 CD000897 26.08 ANOUNT PAID q95.q7 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT I 521.55 BALANCE OF TAX DUEI .00 ZNTEREST AND PEN. I .0§ TOTAL DUE J . O0 ( ZF TOTAL DUE TS LESS THAN $1, NO PAYNENT TS REgUZRED. ZF TOTAL DUE TS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORN FOR INSTRUCTIONS.) RESERVATION: Estates of decadents dying on ar before December ZZ, 198Z -- if any futura interest in the estate is transferred in possession or enjoyaant to Class B (collateral) beneficiaries of the decadent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class 5 (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADHZN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZI¢O of the Inheritance and Estate Tax Act, Act Z$ of logo. (7Z P.S. Section 9160). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NZLLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, amy be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are available at the Office of the Register of Hills, any of the Z$ Revenue District Offices, or by calling the special Iq-hour answering service for forms ordering: 1-800-36Z-ZO50; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days cf receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZelOZ1, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decadent's death, a five percent (BZ) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the totaI of the tax and interest assessed, and not pald before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (Il day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .000164. AIl taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 198Z ZOZ .000548 199Z 9Z .000247 1983 16Z .000438 1993-1994 7Z .000192 1984 11Z .000301 1995-1998 9Z .000247 1955 13X .000356 1999 7Z .O0019Z 1986 XOZ .000Z74 2000 8Z .O00Z19 1987 9Z .000247 ZOOX 9Z .000247 1968-1991 /1Z .000301 ZOOZ 6Z .000164 --Interest is calculated as fallows: ZNTEREST= BALANCE OF TAX UNPAZD X NUMBER OF DAYS DELZNQUENT X DAZLY ZNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must ba calculated.