HomeMy WebLinkAbout12-07-09150560?121
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue Coun Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN ry
PO BOX 280601 2 1 0 9 0 0 4 2 3
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
2 0 4 0 3 5 9 4 0 0 3 2 6 2 0 0 9 0 8 2 5 1 9 2 0
Decedent's Last Name Suffix Decedent's First Name MI
T O D D J R C R O B E R T
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
T O D D O Z E L L A D
Spouse's Social Security Number
1 9 9 0 7 4 8 3 1 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
1. Original Retum 0 2. Supplemental Retum ~ 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)
^X 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 0 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 T0:
Name Daytime Telephone Number
I V O V O T T 0 I I I 7 1 7~ 4 3 ~3 4 ~-~
Firm Name (If Applicable) d a
REGIS LLS ONL'f~„c' ' ;y
M A R T S O N L A W O F F I C E S ~ `~=~~{ ~ ~-
First line of address N
~ ~
1 0 E A S T H I G H S T R E E T ,~~ ~ ;,~~ _
-~- ;,
Second line of address ~i .. ~.~~ i ~ ~;
City or Post Office State ZIP Code DATE FILED
C A R L I S L E P A 1 7 0 1 3
Correspondent's a-mail address: I 0 T T 0 a~ M A R T S 0 N L A W• C 0 M
Under pena ' s f 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, and complete eclaratio f pre arer other than the personal representable is based on all information of which preparer has any knowledge.
SIGNA F P SON SP BL R FILING RETURN naT~
ADDRESS ~ /
95-270 WAIKALANI DRIVE A-301 MILILANI HI 96789
SIGNA R F R OTHERJ~MIV REPRESENTATIVE DAT€
~r - f ~ f -~ ~ h ei
ADDRESS
10 EAST HIGH STREET CARLISLE PA 17013
PLEASE USE ORIGINAL FORM ONLY
Slde 1
1505607121 1505607121
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
C ROBERT TODD, JR 21 09 00423
Decedent's Name Page 1 File Number
Correspondents
Name
Firm Name (If Applicable)
First line of address
Second line of address
City or Post Office
Correspondent's e-mail address:
State ZIP Code
Daytime Telephone Number
Under penalties of ' ry, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
ft is true, correct an co plate. Declarati n of preparer other than the personal representable is based on all information of which preparer has any knowledge.
SIGNATURE OF RS SPONSI E FO F ING F~W `N DATE
~ _' /2
ADDRESS
1 HILL STREET MT. HOLLY SPRINGS PA 17065
J
1505607221
REV-1500 EX Decedent's Social Security Number
2 0 4 0 3 5 9 4 0
Decedent's Name: C ROBERT T O D D J R
RECAPITULATION
1.
1. Real estate (Schedule A) .••••••••••••••••••••••••••••••'••"""
2.
2. Stocks and Bonds (Schedule B) •••••••••••••••••••••••••••••••••'
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3.
4. Mortgages 8 Notes Receivable (Schedule D) .. • • • • • • • • • • • •
4.
5. Cash, Bank Deposits ~ Miscellaneous Personal Property (Schedule E) ....... 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6•
7. Inter-Vivos Transfers & Miscellaneous N~PrSo pa~terBilling Requested .......
G 7. 2 3 0 0 0 . 0 0
)
(Schedule
$ 2 3 0 0 0, 0 0
B. Total Gross Assets (total Lines1-7) •••••••••••••••••••••••••••
................
9. Funeral Expenses 8 Administrative Costs (Schedule H) 9•
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ 10.
11. TotaiDeductions(totalLines98~10) •••••••••••••••••••••••••••
11.
12 2 3 0 0 0. 0 0
12. Net Value of Estate(Line8minusLine11) .. •.•••••••••••••••••••••
.
Charitable and Governmental Bequests/Sec 9113 Trusts for which
13
.
an election to tax has not been made (Schedule J) . • • • • • • • 13.
2 3 0 0 0, 0 0
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 0. 0 0 15. 0. Q Q
(ax1.2) X.0
16. Amount of Line 14 taxable 2 •3 0 0 0 0 0 16 ], 0 3 5. 0 0
at lineal rate X .045 .
17. Amount of Line 14 taxable 0 ~ 0 0 17. 0 . 0 0
at sibling rate X .12
18. Amount of Line 14 taxable Q ~ 0 0 18. 0 . 0 0
at collateral rate X .15
19.
19. Tax Due ................................................
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
1505607221
Side 2
1 0 3 5. 0 0
1505607221 J
REV-1500 EX Page 3 File Number
Decedent's Complete Address: 21 09 00423
DECEDENT'S NAME
C ROBERT TODD, JR
STREET ADDRESS
1 Lon sdorf Wa
CITY
Carlisle STATE
PA ZIP
17015
Tax Payments and Credits:
~• Tax Due (Page 2 Une 19) (1) 1,035.00
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits (A + B + C) (2)
3. Interest/Penalty 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.
0.00
(3) 0.00
(4) 0.00
(5) 1,035.00
(5A)
B. Enter the total of lane 5 + 5A. This is the BALANCE DUE. (56) 1,035.00
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 'intrust 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 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.
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)].
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)J.
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)]. 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-1510 EX + (6-98)
SCHEDULE G
INTER-VIVOS TRANSFERS &
COMMONWEALTH OF PENNSYLVANIA MISC. NON-PROBATE PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT FILE NUMBER
ESTATE OF
21 09 00423
C ROBERT TODD JR
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME of THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER. ATTACHACOPYOFTHEDEEDFORREALESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1. 12/25/08 cash gift to Charles R. Todd III, son 12,500.00 100. 3,000.00 9,500.00
2. 12/25/08 cash gift to William S. Todd, son 12,500.00 100. 3,000.00 9,500.00
3. 12/25/08 cash gift to Steven W. Todd, grandson 5,000.00 100. 3,000.00 2,000.00
5,000.00100. 3,000.00 2,000.00
4. 12/25/08 cash gift to Lisa T. Webber, granddaughter
TOTAL (Also enter on line 7 Recapitulation) ~ $ 23,000.00 '
(if more space is needed, insert addifional sheets of the same size)
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
aGCinFNT nECEDENT
ESTATE OF
C ROBERT TODD JR
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I TAXABLE DISTRIBUTIONS [Seo 9116 (a~ (1S~usal distributions, and transfers under
1. CHARLES R. TODD III
95-270 Waikalani Drive A-301
Mililani, HI 96789
2. William S. Todd
1 Hill Street
Mt. Holly Springs, PA 17065
3. Steven W. Todd
629 Bullfrog Valley Road
Hummelstown, PA 17036
4. Lisa T. Webber
53 Tanger Road
Boiling Springs, PA 17007
II.
1
1
FILE NUMBER
21 09 0042:
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Lineal
Lineal
Lineal
.Lineal
AMOUNT OR SHARE
OF ESTATE '
9,500.00
9,500.00
2,000.00
2,000.00
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $
(If more space is needed, insert additional sheets of the same size)
SCHEDULE J
BENEFICIARIES