Loading...
HomeMy WebLinkAbout12-14-09 (2)15056041125 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 0 9 0 4 1 4 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 2 0 7 5 4 2 4 2 0 0 3 1 3 2 0 0 9 1 0 0 2 1 9 6 1 Decedent's Last Name Suffix Decedent's First Name MI H E I L I G S T E P H E N P (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW Q 1. Original Return 4. Limited Estate 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received CORRESPONDENT - TH15 SECTION MU5T BE GOMPLEI tU. ALL GUKKtSF'UNUtNLt ANU I:UNt1UtN I IAL IA1C INhVKMAI IVN 511VULU tst UIKtV I tU I V: Name Daytime Telephone Number J I L L M W I N E K A 7 1 7 2 3 4 4 1 7 8 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust 1 (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) Firm Name (If Applicable) P U R C E L L K R U G & H A L L E R First line of address 1 7 1 9 N O R T H F R O N T S T R E E T Second line of address City or Post Office H A R R I S B U R G State P A ZIP Code REGISTER OF WILLS USE ONLY ~-~ ~ ~, ,~ ~ ' ~ pp ~- ` ~ 4a ~ ~ . ~ '~ ~''~~ ~~ ...r C T . D~QtT ~;~ ~' :~ ~?'? `1.1 ~~r-~ 4 i Ml ;~~ ~.: .~..~ - +~ 1 7 1 0 2 ~~ ~ '~. .. ~_., ,~- z-~ CX3 `x"~ Correspondent's a-mail address: jWln@ka ,pkh.COm Under penalties of perjury, I declare 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. SIG AT RE OF PERSON RES NSIB FOR FILING RETURN DATE G b ADDRES Phyllis L. Heilig 1726 Josiah Chowning Way New Cumberland PA 17070 SIGIGAYURE,QFf,REPAf~ER/OTHER/1fHAN REPRESENTATIVE ~ DATA ADDR SS Ji M. Wineka, 1719 N. Front Street Harrisburg PA 17102 PLEASE USE ORIGINAL FORM ONLY L 15056041125 Side 1 15056041125 J~ J 15056042126 REV-1500 EX Decedent's Social Security Number Decedent's Name: STEPHEN P. H E I L I G 2 0 7 5 4 2 4 2 0 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 8~ Notes Receivable (Schedule D) ........................ 4. • 3 5 7 3 4 6 2 5. Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) ....... 5. 6. Jointly Owned Property (Schedule F) ^X Separate Billing Requested ....... 6. 1 0 3 6 • 0 2 7. Inter-Vivos Transfers 8~ Miscellaneous N n-Probate Property t Billi R t d ~ S h l S d G 7 • ....... epara ng eques e e ( c e u e ) . 8. Total Gross Assets (total Lines 1-7) ........................... 8. 3 6 7 7 0• 6 4 9. Funeral Expenses & Administrative Costs (Schedule H) .. ..... ......... 9. 1 1 2 0 9 • 6 4 4 0 5 5 4 7 4 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ... ......... 10. 11. Total Deductions (total Lines 9& 10) ............. ..... ......... 11. 5 1 7 6 4 3 8 12. Net Value of Estate (Line 8 minus Line 11) ........... ..... ......... 12• - 1 4 9 9 3 • 7 4 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .... ..... ......... 13. • 1 0 3 6 0 2 14. Net Value Subject to Tax (Line 12 minus Line 13) .................. 14. • 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 0 0 0 15. 0. 0 0 16. Amount of Line 14 taxable 0 0 0 0 0 0 at lineal rate X .0 16 . 17. Amount of Line 14 taxable 0 0 0 0 0 0 at sibling rate X .12 . 17. . 18. Amount of Line 14 taxable 1 0 3 6 0 2 1 5 5 4 0 at collateral rate X .15 18. • 1 5 5 4 0 19. Tax Due .................................. ..... ......... 19. . 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042126 15056042126 J REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 09 0414 DECEDENT'S NAME STEPHEN P. HEILIG STREET ADDRESS 1726 JOSIAH CROWNING WAY CITY NEW CUMBERLAND STATE PA ZIP 17070 Tax Payments and Credits: ~. Tax Due (Page 2 Line 19) (1) 155.40 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty -- Total Interest/Penalty (D + E) (3) 0.00 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) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 155.40 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 155.40 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 : ...................................................................... ^ ^X 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? ....................................................................................... ^ Q 3. Did decedent own an "intrust for" or payable upon death bank account or security at his or her death? ......... ^ Q 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. ^ 0 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 spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)J. 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 the 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 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 or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)J. Asibling is defined, 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) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER STEPHEN P. HEILIG 21 09 p414 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Giant Foods Alhold -final paycheck and accumulated vacation time 3,292.62 2. 2009 Nissan Maxima SV Sedan, VIN# 1 N4AA51 E29C815827, purchased 10/25/08 29,590.00 See attached Kelley Blue Book information for value of vehicle. 3. 2008 Federal Income Tax refund -anticipated to be applied toward 2007 outstanding 2,852.00 Federal income taxes listed on Schedule I TOTAL (Also enter on line 5, Recapitulation) ~ $ 35, 734 (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER STEPHEN P. HEILIG 21 09 ,0414 SCHEDULE F JOINTLY-OWNED PROPERTY 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. Hollye Kaye Hernandez Dauphin County Prison 501 Mall Road Harrisburg, PA 17111-1299 Collateral e c JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH. _.. VALUE OF DECEDENT'S INTERE91 1. A. 1/17/08 Sovereign Bank Checking Acct. No. 0771102062 2,072.03 50. 1,036.02 See attached 7/28/09 letter and attachment from Sovereign Bank. ;: TOTAL (Also enter on line 6, Recapitulation) I ~ 1,036.02 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER STEPHEN P. HEILIG 21 09 0414 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Parthemore Funeral Home & Cremation Services, Inc. 2,613.52 2. Rolling Green Cemetery Company 2,730.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Street Address City State Zip Year(s) Commission Paid: 2, Attorney Fees Purcell, Krug & Haller 3, Family Exemption: (If decedents address is not the same as claimant's, attach explanation) Claimant Phyllis L. Heilig Street Address 1726 Josiah Chowning Way city New Cumberland state PA Z;p 17070 Relationship of Claimant to Decedent Mother 4. Probate Fees Register of Wills of Cumberland County 5 Accountant's Fees 6. Tax Return Preparers Fees 7. Sovereign Bank -fee to obtain date of death balance 8. Register of Wills -Short Certificates; Automation fee; JCP fee 9. Cook's Moving -labor costs to remove personal property 10. Penske Truck Leasing -truck rental to transport personal property from VA to PA 11. Register of Wills -fee to file PA Inheritance Tax Return ,, 1, 500.00' 3,500.00 20.00 20.00. 43.00 303.72 464.40' 15.00. TOTAL (Also enter on line 9, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) 11,209.64 REV-1512 EX + (12-03) SCHEDULE 1 COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER STEPHEN P. HEILIG 21 09 0414 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Camp Hill Emergency Physician -medical services 401.00 2. Holy Spirit Hospital -medical services 990.00 3. XM Radio -radio services 11.32 4. Capital One Auto Finance, Acct. No. 6259507 -loan on 2009 Nissan Maxima 30,922.63 5. Internal Revenue Service -outstanding Federal taxes for 2007 tax year 8,229.79 See attached invoice from the Internal Revenue Service. TOTAL (Also enter on line 10, Recapitulation) I $ 40, 554.74 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (g-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER STEPHE N P. HEILIG 21 09 0414 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)J 1. Phyllis L. Heilig Lineal 1726 Josiah Chowning Way 100% of residuary New Cumberland, PA 17070 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 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) IN RE: IN THE COURT OF COMMON PLEAS CUMBERLAND CO., PENNSYLVANIA STEPHEN P. HEILIG, :ORPHANS' COURT DIVISION DECEASED NO. 2109-0414 TABLE OF CONTENTS 1. Kelley Blue Book from Internet search regarding value of 2009 Nissan Maxima SV Sedan. 2. Sovereign Bank letter dated July 28, 2009 providing date of death value for Checking Account jointly held between Decedent and Hollye Kaye Hernandez. 3. Invoice from the Internal Revenue Service regarding outstanding Federal taxes owed by the Decedent for the 2007 tax year. 2009 Nissan Maxima -Private Parry Pricing Report -Kelley Blue Book ~C~e~ Blue Tlil: fiRUSTEI? RESODRCE kbS.e~oar advertisement Page 1 of 2 Send to Printer .:.. ~ ~ ~ti . ,~ ~ I`115i5r~ ~'1 C1~'~ llii'~ CS .: CIiGI[ I~1'~i~ G!1T~!131.1~t81afS ," ' S A L E S~ VENT 2009 Nissan Maxima SV Sedan 4D B~.U~ ~(~O~K~ PRYA~'E PARTI~ I~AIl~E Condition Value +~ Excellent $29,590 (Selected} Good $28,090 Fair $25,990 Vehicle Highlights Mileage: 10,000 Engine: V6 3.5 Liter .Transmission: CVT Auto matic Trans Drivetrain: FWD .:Selected Equipment Standard Air Conditioning AM/FM Stereo ABS (4-Wheel) Power Steering Cassette Traction Control ;Power Windows MP3 (Multi CD) Leather `Power Door Locks Base Premium Sound Dual Power Seats Tilt Wheel Dual Front Air Bags Alloy Wheels Cruise Control Front Side Air Bags Blue Book Private Party Value Kelley Blue Book Private Party Value is the amount a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle is sold "As Is" and carries no warranty (other than any remaining factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for insurance and vehicle donation purposes Vehicle Condition Ratings ~ Excellent (Selected) ~~~ $29,590 • Looks new, is in excellent mechanical condition and needs no reconditioning. • Never had any paint or body work and is free of rust. • Clean title history and will pass a smog and safety inspection. • Engine compartment is clean, with no fluid leaks and is free of any wear or visible defects. • Complete and verifiable service records. Less than 5% of all used vehicles fall into this category. Good Close Window http://www.kbb.com/KBB/UsedCars/PricingReport.aspx?Yearld=2009&Mileage=10000&... 12/1 /2009 --- advertisement -----~- Nissan Maxima -Private Party Pricing Report -Kelley Blue Book Page 2 of 2 ~~~~~ $zs,o9o • Free of any major defects. • Clean title history, the paints, body, and interior have only minor (if any) blemishes, and there are no major mechanical problems. • Little or no rust on this vehicle. • Tires match and have substantial tread wear left. • A "good" vehicle will need some reconditioning to be sold at retail. Most consumer owned vehicles fall into this category. Fair ~~.i $25,990 • Some mechanical or cosmetic defects and needs servicing but is still in reasonable running condition. • Clean title history, the paint, body and/or interior need work performed by a professional. • Tires may need to be replaced. • There may be some repairable rust damage. Poor .. NSA • Severe mechanical and/or cosmetic defects and is in poor running condition. • May have problems that cannot be readily fixed such as a damaged frame or crusted-through body. • Branded title (salvage, flood, etc.) or unsubstantiated mileage. Kelley Blue Book does not attempt to report a value on a "poor" vehicle because the value of these vehicles varies greatly. A vehicle in poor condition may require an independent appraisal to determine its value. * Pennsylvania 12/1/2009 http://www.kbb.com/KBB/LTsedCars/PricingReport.aspx?Yearld=2009&Milea~e=10000&... 12/l /209 ~ Sovereign MA1 MB3 02-10 Court Ordered Processing/Decedent P.O. Box 841005 Boston, MA 02284 July 28, 2009 Attn: Jill M. Wineka Law Offices Purcell, Krug & Haller 1719 North Front Street Harrisburg, PA 17102-2392 RE: Estate of Stephen P. Heilig Date of Death: March 13, 2009 Dear Ms. Wineka: Per your request, enclosed please find account information as of the date of death for the above-named decedent. For your information, accrued interest in not included in the date of death balance. Please feel free to contact me if I can be of any further assistance. Very ruly yours, ,~ '~ -E. icole Job COP Specialist III Decedent Department (617) 533-1364 Sovereign Bank ESTATE OF Stephen P. Heilig SOCIAL SECURITY #; 207-54-2450 DATE OF DEATH: March 13, 2009 Account #: 0771102062 Type: Checkin In the name of: Stephen P Heilig or Hollye Kaye Hernandeg Open date: 11 /20/2007 Date of Death Balance: $2,072.01 Int.(YTD) from 1/1/2009 to 2/20/2009 $0.14 Accrued interest to date of death: $0.02 Other Info: Hollye Kaye Hernandez was added onto account on 01/17/08. Account #: 77-49 Type: Safe Deposit Box In the name of: Hollye Kaye Hernandez or Stephen P Heili Open date: 9/3/2008 Other Info: Location: 99 Old York Road New Cumberland PA 17070. Page 1 of 1 Account Summary - Form: 10 4 0 Tax Period: 12 ~- 31- 2 0 0 6 For information on Current Balance: ~ 15b . 20 ~ your penalty & interest computations, you may Includes: call 1-sac-828-0922 penalty: . ~ 0.0 Q Interest: 5 2.7 9 Last Payment: ~ 0 . o o ~ • • See the enclosed Publication 594, The lAS• Ce!ledfon Process, and the Notice ~,.... QUESTIONS? Cali us at 1-800-829-Q922 12198, Notices of Potential Thud Parry Contaa~ tot add'~ionai informatwn. i .Please mall this part with your payment, payable to United Stags Treasury. Notice Number: CP 523 Notice Date: 05-04-2009 write on your~chacJr ~ Amount Due: 1040 12-31-2006 207-54-2420 5150.20 Find information about filing and paying taxes at www.irs.gov Enter keywords: filing late or paying late Internal Revenue S®rvice STEPHEN P H E I L i G P.O. BOX 37004 1726 JOSIAH CROWNING WAY HARltTFORD, CT . 01t6176-00'0`r4 NEW CUMBERi.ND PA 17070-2228263 li1111{'11{11111'111/llil~[IIIl1i111111/till{1111 207542420 QN HEIL 30 0.20D612 670 00000015020 ~eivw wiinrn ~u oat's ji'~m ute oai;e the clyr~e/ni~tn ~~ ~~,:intict~tru. Account Summary Form: 10 4 0 Tax Period: 12 - 31- 2 0 0 7 For information on Currcut Baiauce: ~ 5 8 , 2 2 9.7 9 your• penalty & interest Includes: - computations, you may Penalty: ~ 5 0 .0 0 call ~1-800-829-0922 Interest: 515 2 : 2 8 Last Payment: 5 0 . o o See the encbsed Publication 594, The IRS Collediorr Process artd the Notice QUESTIONS? Call Us at 1-840-829-4922 12198, Notice of Potential Thad Party Contact for additional information. ~ Please mail this part with your payment, payable to United States Treasury. {Notice Number: CP 523 Notice Date: 05-04-2009 wrifie on your check A1110i1nt Due: 1040 12-31-2007 207-54-2420 58,229.79 Find information about filing and paying taxes at www.irs.gov Enter keywords: filing late or paying late internal Revenue Service STEPHEN P H E I L I G P.O. BOX 37004 172b JOSIAH CROWNING WAY HAR! iTFOliRD, ! CT 0(61[76,i-0004 NEW CUMBER>_ND PA 17070-2228263 111111111111111111{I~Illl,ll111111111'llll~ll~l~lt/ .