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Home My WebLink About03-15-1015056051058 REV-1500 ~ cam) OFFiC1AL use oru.Y PA Deperbrent ~ Revenue Carly Code Year File Number Bureau of kd'niduai Taxes INHERITANCE TAX RETURN SPA i~t2s-osot RESIDENT DECEDENT ~ ` ~i l 61 ~ ENTER DECEDENT INFORMATION BELOW Soaal Security Number Date of Death Dale of Birth 188-12-4465 07/29/2009 12/12/1922 Decedent's Last Name Sulfur Decedent's First Name MI Duncan Stewart D (If Applicable) Enter Surviving Spouse's IrtformatMn Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW ~; 1. Original Retum 4. Limited Estate „~ 6. Decedent Died Testate (Attach Copy of Will) ~~ 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS C~ 2. Supplemental Retum 4a. Future Interest Compromise (date of death after 12-12-82) Q 7. Decedent Maintained a Living Trust (Attach Copy of Trust) C~ 10. Spousal Poverty Credrt (date of death between 12-31-91 and 1-1-95) ~~ a 3. Remainder Retum (date of death prior to 12-13-82) ,"~7 5. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Boxes ~~ 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - TN18 SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONflDENT1AL TAX INFORMATNNi SHOULD BE DIRECTED T0: Name Daytime Telephone Number Jennifer E. Kline (781) 237-4676 Firm Name (If AppNpble) REGISTE~OF WILLS US~NLY Jeffrey Allen & Assocs. C p ° -~~-~~ = r-r~t ~ ~ First line of address ~ _~~~ ~ r~ ;'-~, ~ -i 10 Laurel Avenue ~ ~~' ~' "' ~. t ~ ~i x ' 'F . Second Ilse Of address ' ' r ` City or Past Office FILED State IP - __ U --- ~ -'7 t---~ N .~-~ Wellesley MA 02481 ~ Correspondents e{nail address: Under penalties of perjury. I declare that t have examined the return, irxiudkrg aa:omparrying sc~redules and staterrrents, and to the best of rgr knowledge and beYef, it is true, correct amd complete. Dedaretion of preparer other than the personal represerdafive is based on all information of which preparer hes arty knowledge. SIGNATURE OF)~RS~-1N RESP9NS FIUNG RETURN 4ATE ~ ADDRESS 491 Sputh Road,. P.O. Box 701, Chilmark, NIA 02535 DATE 03/01/10 L. Allenl8r Assocs., 10 Laurel Avenue, Wellesley, MA 02481 Side 1 15056051058 15056051058 J~ J 15056052059 REV 1500 FJC Decedent's Social Security Number Stewart D Duncan 188-12465 t>e~nt,g Narn~. ..__~ - ______m._.~.,._.~.~__~___~._a__..~.__R___. ~.~ ~r _.._ ___.....~ ___._.. ~_ _____.__ ....____ RECAPITULATioN 1. Real estate (Sd~edule 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 8~ Miscellaneous Personal Property (Schedule E) ........ 5. s. Jointy Owned Property (Schedule F) 4!t? Separate Bing Requested ....... s. 100,334.78 7. Inter-vivos Transfers 8~ Miscellaneous f~on-Probate Property (Schedule G) C~ Separate BiNing Requested........ 7. 8. Total Gross Assets (total Lines 1-7) .................................... 8. 100,334.78 9. Funeral Expenses &Administrative Costs (Schedule H) ..................... 9. 3,285.23 10. Debts of Decedent. Mortgage Liabilities, 8 Liens (Schedule I) ................ 10. 11. Total Deductions (total Lines 9 & 10) ................................... 11. 3,285.23 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 97,049.55 13. Charitable and Governmental Bequesfs/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. _.___~_~.~.__ 97,049.55 _____.M___~_~.__..._._.~._._.______. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (ax1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 _ 1 s. 17. Amount of L'me 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable 14 557.43 at collateral rate X .15 18, , 19. TAX DUE ......................................................... 19. 14,557.43 20. FILL IN THE OVAL IF YOU ARE REGUES'TING A REFUND OF AN OVERPAYMENT ~",.. ~.; 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Comulete Address: Fik Numbsr __ DECEDENT'S NAME DECEDENTS SOCIAL SECURITY NUMBER Stewart D Duncan 188-12-4465 sTIiEETADDRESs 20 N. 12th Street Cry Lemoyne STATE PA ZIP 17403 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 14,557.43 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2} 3. Interest/Penalty ffapplicable D. Interest E. Penalty Total InteresUPenalty (D + E } (3) 4. If Line 2 is greater than Line 1 + Line 3, eater the difference. This is the OtfERPAYMENT. FlN in oval on Page 2, Line 20 to roquest a refund. (4) 5. tf Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 14,557.43 A. Enter the interest on the tax due. (5A) B. Enter the total of line 5 + 5A. This is the BALANCE DUE. (56) 14,557.43 Make Check Payable to: REGISTER OF IMLLS, 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 transt+erred :.......................................................................................... ^ b. retain the right to designate who shall use the properly 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 cam an "m trust for or payable upon death bank account or security at his or her death? .............. ^ ^ 4. Did decedent own an Individual Retirement Aceount, 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 t?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 onty benefaary. 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) percen# [72 P.S. §9116(a)(1.2)]. The tax rate irr~OSed on the net value of transfers to or for the use of the decedents lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(x)(1)). The tax rate imposed on the net value of transfers to or for the use of the decedents siblings is twelve {12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Sediorr 9102, as an individual who has at least one parent in corrunon with the decedent, whether by blood or adoption. ,~ RE: ~#ew3rt D Dunc~t SSN: 18 8-12-4465 1~OD: 07-29-2x09 Dear Ms. Greenbaum: In respar~se to your request for Date of Death (13~3I?} balances for the customer noted above; our rea~rds show the fallowing: Cc~~#e of Aepv~it _ Account # 1102fl0428~13 Established: 48-Q4-~4p5 STEV+~ART D DUNCAN DANIEL Vd GREENBAiII~i L1QD balance: $ 204,000.00 ~+ 669.:56 accrued interest Please note that this office provides da#e of death ba}~~~:.: ~ c:~, Sevins)..~c'ttcr"[~€~-r~r~3~i~ie~tt"~s~+Cti~~~. ;, . ,; any ciftkese items, please call 1-888=1'NC-BAt~ (1-fir;. ._ _ oi~ice. .Sincerely, _1'~atit~t~a1 Financial Services Center P~IC Bunk,lv.A. lvtexnl~er FDIC' Pale 1 of 1 REV-1511 EX+ (10-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RES[DENi DECEDENT ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address ESTATE OF FILE NUNBEIR Stewart D. Duncan Decedent's debts must be reported on Schedule I. 1TEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. 1 City Year(s) Commission Paid: SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS State ZIP 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as daimant's, attach explanation.) Claimant Street Address 4. 5. 6. 7. City State _ Relationship of gaimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: ZIP 3,285.23 TOTAL (Also enter on Line 9, Recapitulation) I ; 3,285.23 If more space is needed, use additional sheets of paper of the same size.