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Home My WebLink About01-21-10J 1505607121 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 n 1 v ~ /_ Harrisbu , PA 17128-0601 RESIDENT DECEDENT of t[~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 0 3 2 6 2 0 0 8 0 2 1 1 1 9 5 9 Decedent's Last Name Suffix Decedent's First Name MI HUGHES J R GERALD G (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI HUGHES R OX I E Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE RE~I~"1"E(~ ~I= WILD FILL IN APPROPRIATE OVALS BELOW ^X 1. Original Return ^ 4. Limited Estate ^ 6. Decedent Died Testate (Attach Copy of 1rVill) ^ 9. Litigation Proceeds Received ^ 2. Supplemental Return ^ ^ 4a. Future Interest Compromise (date of ^ death after 12-12-82) ^ 7. Decedent Maintained a Living Trust (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) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number J OH A N NA H R E H K A MP 7 1 7 2 3 2 4 5 5 1 Firm Name (If Applicable) REGISTER OF WILLS USE ONLY TURNER AND O CON NE L L ~., z~~ First line of address c V ~ ~, -j 4 7 0 1 N FRONT ST REET `~''~ ~ ~~~ ~_LCa - Second line of address rr-- ~' , ~ ~~ tV - City or Post Office H A R R I S B U R G Slate ZIN Gode P A 1 7 1 Correspondent's a-mail address: JHR@TURNERANDOCONNELL.COM 1 0 _i _' (- `` r ~C~i2~~ILtU-~ .,, l 3 Under penalties of perjury, I declare that I have examined this return, including acxompanying schedules and statements, and to the best of my knowledge and belief, it is true, oo and complete. Declaration of prep rer other than the personal representative is based on all information of which preparer has any knowledge. + SIGNAT OF P 90N RESPONSIBL F FILING TURN ~ ~/~~~~ 601 WOODS ROAD ~ LIVERPOOL PA 17045 GN T RE OF PREP RE H R THAN PRESENTATIVE DATE l L o AD SS 4 1 N FRONT STREET HARRISBURG PA 17110 PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 1505607121 J J 1505607221 REV-1500 EX Decedent's Social Security Number Decedents Name: GERALD G. HUGHES, JR 1 7 0 5 2 1 3 8 7 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 t~ Miscellaneous Personal Property (Schedule E) ....... 5. 1 0 $ 6 • 5 0 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers 8 Miscellaneous N~-Probate Property (Schedule G) S eparate Billing Requested ....... 7. 8. Total Gross Assets (total Lines1-7) ........................... 8. 1 0 $ 6. 5 0 9. Funeral Expenses & Administrative Costs (Schedule H) ................ 9. 9 9 5 9. 1 6 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ 10. 11. Total Deductions (total Lines 9 8 10) .................... ....... 11. 9 9 5 9. 1 6 12. Net Value of Estate(Line8minusLinell) .................• •••.••. 12. - $ $ 7 2. 6 6 13. Charitable and Governmental Bequests/Sec 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. - $ $ 7 2 . 6 6 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 at lineal rate x .0 0. 0 0 16. 0. 0 0 17. Amount of Line 14 taxable 0 0 0 at sibling rate x .12 . 17. 0. 0 0 18. Amount of Line 14 taxable t ll t l 0 0 0 a co a era . rate X .15 18 0. 0 0 19. Tax Due ......................................... ....... 19. 0 . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 1505607221 1505607221 REV-1500 EX Page 3 File Number Decedent's Complete Address: 0 0 DECEDENTS NAME GERALD G. HUGHES, JR STREET ADDRESS 309 E MAIN STREET CITY STATE ZIP MECHANICSBURG PA 17055 Tax Payments and Credits: ~~ Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 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. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. 0.00 (3) 0.00 (4) 0.00 (5) 0.00 (5A) (56) 0.00 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; ............................... ^ 0 c. retain a reversionary interest; or ................................................................................................ d. receive the promise for life of either payments, benefits or care? ....................................................... ^ ^ 0 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? ......... ^ ^ 0 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)]. 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)]. 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) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ M~S`i. IN RESIDENT DECEDENT N PERSONAL PROPERTY ESTATE OF FILE NUMBER GERALD G. HUGHES JR 0 0 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 NUMBER DESCRIPTION VALUE AT DATE 7• PNC Bank OF DEATH checking account # 5000638787 636.50 2. 1978 Ford Truck inoperable -junk value 100.00 3. Miscellaneous household furnishings 350.00 TOTAL (Also enter on line 5, Recapitulation) I $ 1 086 50 (If more space ~ needed, insert additional sheets of the same size) ' REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT .'SAT ~~~ w SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY w ~ r, ~ c yr FILE NUMBER GERALD G. HUGHES JR 0 0 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 NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST 1. Pennsylvania State Employees' Retirement System 360,237.64 100. Retirement Account Beneficiary: David Hughes EXCLUSION TAXABLE pFAPPLICAtiLE) VALUE 360,237.64 0.00 TOTAL (Also enter on line 7 Recapitulation) ~ ~ (If more space Ls needed, insert additional sheets of the same size) REV-1511 EX + (10-06) . . SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & IN R SI DENT DECEDENT N ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER GERALD G. HUGHES JR 0 0 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A• FUNERAL EXPENSES: 7. Leonard J. Lucas Funeral Home, Ltd. B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Street Address City Year(s) Commission Paid: State Zip 2. Attorney Fees Turner & O'Connell 3. Family Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant 4. Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Cumberland County Register of Wills 5. AccountanCs Fees 6• Tax Return Preparer's Fees 7,518.56 1,250.00 35.00 7• 8• 9• 10. 11. 12. Advertising -Cumberland Law Journal Advertising -The Sentinel-Legal Register of Wills filing fee Transcript of hearing Medical records -Mountain View Manor Medical records - ChartOne 75.00 174.58 15.00 10.50 120.36 13. Geiger &Loria 470.46 14. Geiger &Loria 225.85 63.85 TOTAL (Also enter on line 9, Recapitulation) ~ ~ (If more space is needed, insert additional sheets of the same size) AMOUNT 9, 959.16 REV-1513 EX + (9-00) • COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES w~r.~cvr GERALD G. HUGHES, JR NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY j. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Roxie Hughes 601 Woods Road Liverpool, PA 17045 ri FILE NUMBER 0 0 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Spousal ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEE II. NON-TAXABLE DISTRIBUTIONS: T A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. 6. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. 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) AMOUNT OR SHARE OF ESTATE 0.00 ~~ ~ ~~ ~ ~~ ~~, ao . ~J ~ ~~~