HomeMy WebLinkAbout11-18-09COMMONWEALTH OF PENNSYLVANIA
. pEPAR_TMENT OF REVENUE
_,
BUREAU OF INDIVIDUAL TAxES NOTICE OF',:NONRESIDENT INHERITANCE
INHERITANCE TAx DIV1S1oN ,.TAX APPRAI'S~MENT, ALLOWANCE OR
PO BOX 280601 DISALLOWANCE OF~ DEDUCTIONS,
HARRISBURG PA 1 7128-0601 A~`jI];AgSg~MENT DF TAX REV-537 EX AFP COL-09)
~~.
~OS3~ ~'~~~ ' ~ 1~' 1 J DATE 11-16-2009
ESTATE OF FIGARI ALICE I
v, ~,".
C~~ ~i, ~ ~ DATE OF DEATH Oi-06-2009
~~t1i
l_/~ `~ ~.r_~~' I~T~n FILE NUMBER 99 09-0579 X 1 -t=~-i :~~ ~`
_ ~ ~ r' ' CDUNTY NON-RESIDENT MD
DALE F SHUGHART JR C..~, '
ACN 101
10 WEST HIGH ST APPEAL DATE: 01-15-2010
C/~RLISLE PA 17013 (See reverse side under Objections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
PA DEPARTMENT OF REVENUE
P.O. BOX 280601
HARRISBURG, PA 17128-0601
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-537 EX AFP CO1-09~ NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE DF FIGARI ALICE I FILE N0. 99 09-0579 ACN 101 DATE 11-16-2009
TAX COMPUTATION METHOD ELECTED: CX) FLAT RATE C ) PROPORTIONATE
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) C1) 174,963.60 NOTE: To insure proper
2. Stocks and Bonds (Schedule B) ~2) .00 credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) C3) •00 submit the upper portion
4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this form with your
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 825.00 tax payment.
6. Jointly Owned Property (Schedule F) r6? .00
7. Transfers (Schedule G) C7) .00
8. Total Assets Ig) 175,788.60
APPROVEDi DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) .00
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00
11. Total Deductions (11) .00
12. Net Value of Tax Return L12) 175,788.60
13. Charitable/Governmental Bequests (Schedule J) C13) .00
14. Net Value of Estate Subject to Tax (14) 175,788.60
NOTE: If an assessment was issued previously, lines 14, 15 and/or 1 6, 17, 18 and 19 will
reflect figures that include the total of ALL returns assesse d to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate C15) .00 X 00 = .00
16. Aimount of Line 14 taxable at Lineal/Class A rate C16) 175,788.60 X 045 = 7,910.49
17. Aimount of Line 14 at Sibling rate X17) .00 X 12 = .00
18. Aimount of Line 14 taxable at Collateral/Class B ra te C18) .00 X 15 = .00
19. Principal Tax Due dig) 7,910.49
`PAYMENT
DATE RECEIPT
NUMBER DISCOUNT C+)
INTEREST/PEN PAID (-) AMOUNT PAID
08-07-`e!009 NR012242 .00 7,910.49
TOTAL TAX CREDIT 7,910.49
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAIL) AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE
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REV-71]7-A Ex (6-0Bi
p~nnsylvania
INHERITANCE TAX RETURN
C!~ nEP~,RTMENT or nE~ENDE
NONRESIDENT DECEDENT FILE NUMBER
POESOXz8o6oi g g _
HARRISBURG, PA 1'7128-0601 COUNTY CODE YEAR NUMBER
DECEDENTS NAME (LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
~
Z FIGARI, ALICE I. 102-18-4189
W DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
W 01!06/2009 03/13/1922
U
W (IFAF'PLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
w ~ 'I. Original Retum ^ 2. Supplemental Retum ^ 3. Remainder Retum (dare or Beam pde~ sn sz-s3-ez1
f-
w d ~
^ 4. Limited Estate
^ 4a. Future Interest Compromise (dose or aeasn aBer s2-12$z)
^ 5. Federal Estate Tax Retum Required
v a m ~ Ei. Decedent Died Testate (ASSacn copy os wo) ^ 7. Decedent Maintained a Living Trust (Anacn ~y or Truss) 0 8. Total Number of Safe Deposit Boxes
a
a
^ 9. Litigation Proceeds Received
^ 10. SpoUSal POVerly Credlt (date or death behveen 12-31-91 and 1-1-95)
^ 11. Election to tax under Sec. 9113(A) IArcacn sch o)
r THIS SECTION MUST BE GOMPLETEp. ALL CORRESPONt)ENGERND CONFIDENTIAL TAX INFORMATION SHOULD'BE DIRECTED TO:
w NAME= COMPLETE MAILING ADDRESS
z DALE F. SHUGHART, JR.
10 WEST HIGH S
TREET
a°
rn
~ FIRM NAME (itAppiicabie)
SHUGHART LAW OFFICE CARLISLE, PA 17013
~
0 TELEPHONE NUMBER
717) 241-4311
METHODI REFER TO METHOD OF COMPUTATION IN THE NONRESIDENT DECEDENT INSTRUCTION BOOKLET (REV-1736)
Check One: 0 Flat Rate ^ Proportionate (Complete Worksheet on Reverse Side)
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1. Real Estate (Schedule A) (1) 174,963.60
2. Shocks and Bonds (Schedule B) (2)
3. Ci!osely Held Corporation, Partnership or Sole-Proprietorship (3) _
(Schedule C)
r ~ ;-( c
4. Mortgages 8 Notes Receivable (Schedule D) !~<j,+}i5 ~~.',s it (~)~'r 1 ~ s . xv
5. Cash, Bank Deposits & Miscellaneous Personal Prepecty, ; ~, ~$} t 1 ~ ' s s ~ t 5'ti 825.00
(Schedule E) ~~~, ~ ,...... s ~,
6. Jointly Owned Property (Schedule F) a AUG (®J--~=
~~ Separate Billing Requested ~~~iilj
~~ tt...~...w-•~;~; ATV'
7. Inter-Vivos Transfers & Miscellaneous Non-Probate rb ~.-,,,llfLlMf~~
(Schedule G or L) ~,- 2 '~ F ~(~~ - o'
t~r ~`E~.t~~~i+~i~::i4 . Oo
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities and 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. Ncat Value Subject to Tax (Line 12 minus line 13)
(11)
(12)
(13)
0.00
175.788.60
0.00
175,788.60
~•
7,910-49
7,910.49
(1a)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Arnount of Line 14 taxable at the spousal tax x .0 _ (15)
rate, or transfers under Sec. 2116 (a)(1.2)
175,306.80 x .0 45 (1s)
16. Arnount of Line 14 taxable at lineal rate
17. Arnount of Line 14 taxable at sibling rate x .12 (17)
18. Arnount of Line 14 taxable at collateral rate x .15 (18)
19. Tax Due -Make check payable to Commonwealth of PA (19)
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
(8)
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REV-1737-2 EX + (6-OS) (FI)
p~nnsylvania
~y7 DEPARTMENT OFFEVENUE
INHERITANCE TAX RETURN
NDNRESIDENT DECEDENT
SCHEDULE A, PART
REAL ESTATE
IN PENNSYLVANIA
ESTATE OF
FIGARI, At_ICE I.
FILE NUMBER
Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(ies), having its
situs in Pennsylvania. Property jointly-owned with right of survivorship should be disclosed on Schedule F. All real estate must be
reported at fair market value, which 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 and both having reasonable knowledge of the relevant facts.
ITEM
NUMBER DESCRIPTION VALUE AT DATE OF DEATH
1. Lot and home located at 1301 Asper Drive, Boiling Springs (South Middleton Township), Cumberland 174,963.60
County, Pennsylvania 17007 (Prior Deed reference: Deed Book "F", Volume 35, Page 889); Cumberland
County Tax Parcel #22-33-043-018. Value based upon date of death assessed value, $138,860 times
the applicable common level ratio 1.26 equals
PART 1 TOTAL
PART 4 TOTAL
(From reverse side.) $
TOTAL (Also enter on Line 1, Recapitulation) $
(If more space is needed, use additional sheets of paper of the same size)
F.c~/-1737-4 EX +('308)
p~nnsylvania
~.,] DEPARTMENT OF REVENUE
INHERRANCE TAX RETURN
NONRESIDENT DECEDENT
SCHEDULE E, PART 1
MISCELLANEOUS
PERSONAL PROPERTY
ESTATE OF
FIGARI. ALICE I.
FILE NUMBER
Part 1 must include all tangible personal property having its situs in Pennsylvania. Examples of tangible personal property are
jewelry, furniture, paintings, etc. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
Complete Part 2 on reverse side ONLY when the proportionate method of tax computation is elected.
ITEM
NUMBER DESCRIPTION VALUE AT DATE OF DEATH
~ ~ Household goods, furniture and furnishings located at 1301 Asper Drive, Boiling Springs, PA. Value 825.00
based upon attached appraisal of Alyssa Loney, IBIS Appraisal Services.
PART 1 TOTAL 825
00
.
PART 2 TOTAL
(From reverse side.) $
TOTAL (Also enter on Line 5, Recapitulation.) $ $25.00
(If more space is needed, use additional sheets of paper of the same size)
REV-1 i J7-" EX t (6-08)
REVERSE
`~k i ° pennsylvania SCHEDULE J
°.,~ DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
ESTATE OF FILE NUMBER
FIGARI, ALICE I.
When flat rate method is elected, list the beneficiaries of the Pennsylvania property.
When proportionate method is elected, list all beneficiaries.
ITEM
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS [nclude outright spousal distributions and transfers under Sec. 2116 (a)(1.2)j
1.
MARY LOU SANDRA KEENAN
'17205 HOSKINSON ROAD, POOLESVILLE, MD 20837
2 I PCEITH FIGARI
11301 ASPER DRIVE, BOILING SPRINGS, PA 17007
RELATIONSHIP TO
DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
DAUGHTER
SON
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON REV-1737 COVEP. SHEET OP, THE PROPORTIONATE METHOD WORKSHEET ON THF_ REVERSE SIDE
OF REV-1757 COVER SHEET, AS APPROPRIATE.
II. INON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
8, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1
TOTAL OF PART II
(Enter total non-taxable distributions on Line 13 of REV-1737 cover sheet.) $0.00
(If more space is needed, use additional sheets of paper of the same size)