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HomeMy WebLinkAbout03-23-10w ~ 15056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Coun Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN " ti" Po Box 280601 10 ' 00143 Hanisbtrrg, PA 17128-0601 RESIDENT DECEDENT r~ ~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 195-14-3116 ' 02/07/2010 12/05/1923 Decedent's Last Name Suffix Decedent's First Name MI ._ _ __. Collins Sylvia F (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 ~' 1. Original Return THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS f ~:_"3 2. Supplemental Retum _ 3. Remainder Retum (date of death prior to 12-13-82) 4. Limited Estate ~' :';:3 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required death after 12-12-82) ~ 6. Decedent Died Testate 7. Decedent Maintained a Living Trust ll, 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received t w:~~ 10. Spousal Poverty Credit (date of death C:..w 1t. Election to tax under Sec. 9113(A) between 12-31-gf 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 N 'Russell W. Collins _ (717) 975-8~j ° =~-' ~' Firm Name (If Applicable) __ _ ~ ~~° -~ -~- 7D o ... :: "7-~... t_~ t ' " , REGISTEdu~ USELY I _ ~ ~ N I ~~ r ~.,..~~ w f,J = J First line of address __ - ~ ~ .., , '~ ~ 1167 S. Forge Rd. c'?u. ~ ~ -~ :~ :: ~ : r'tl "~ aJ W ' Second line of address _ >~ ~_{ N -. J C_ i i _ ~ City or Past Office State ZIP Code _.__. ~ DATE FILED _.. Palmyra PA 17078 Correspondent's a-mail address: rWarrenCOllinS@gmail.COm Under penakies 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. DeGaretion of preparer other than the personal representative is based on all Information of which preperer has any knowledge. SIGNATl~2E OF PERSON RESPON'S;BLE FORFILIN ETURN DATE ADDRESS SIGNATURE OF PREPARER OTHER THAN DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 15056052059 REV-1500 EX Decedent's Social Security Number .__ Decedent's Name: Sylvia F COlllns ._,~._.___w..~.....w.,..... ,_._.....,_...,._~.. -- _ .._M._-__ ..~...,.w, ......W~......_.. 195-14-3116 _.__...,---- __ _ . ____....._,. RECAPITULATION 1. Real estate (Schedule A) ........................................... .. L 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 & Miscellaneous Personal Property (Schedule E) ...... .. 5. I 126,759.44 6. Jointly Owned Property (Schedule F) ?~~ Separate Billing Requested ..... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~"""":~ Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. ' 126,759.44 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. ' 10,083.58 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I} .............. .. 10. ' 10,020.55 11. Total Deductions (total Lines 9 & 10) ................................. .. 11. 20,104.13 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 106,655.31 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. , 106,655.31 TAX COMPUTATION -SEE INST._.,~.....,.._...... ......... .....-_........m.w ....... ........... RUCTIONS FOR APPLICABLE RATES ,...... „ .,.,,...~..,.,,.~. ~...,.m., ....w....,.,....,.H.... 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 _ __ 16. Amount of Line 14 taxable at lineal rate x .o ~ ' 4,799.48 1 g, ', 4,799.48 17. Amount of Line 14 taxable ~ - at sibling rate X .12 17. '! 18. __ _ . Amount of Line 14 taxable .. at collateral rate X .15 ' 1 g. ', 19. TAX DUE ........................................................ . 19. 4,799.48. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 REV-1500 EX Page 3 1'1nnn~lnnt~c f _mm~totp Otl('1lrElcc_ Fue,Hum.~~-__ _ __ 10 00143 ..o...a.. mv,,...~,. _ DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER Sylvia F Collins 195-14-3116 STREET ADDRESS 185 Woods Drive CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments _ C. Discount 3. InterestlPenalty if applicable D. Interest E. Penalty 39.97 (1) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) 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) 5. Ii Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 4,799.48 239.97 4,559.51 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? ................................................................ ...... ^ If death occurred after December 12, 1982, did decedent transfer propeRy within one year of death 2 . 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)]. 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 Holed 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+ (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDt~LE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Sylvia F. Collins 2010-00143 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jolnUy-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) ` REV-1511 EX+ (10-09) ~ ` Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Sylvia F Collins 2010-00143 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: I' Court house cost: petition Itrs,will, renunciation,short certs, jcs fee, automation fee 328.50 2. FEDEX renunciation to and from M. D. Collins 38.88 3. Funeral Home Svs R. C.L. Smith 9,201.52 a. Headstone engraving-Gingrich Memorials 135.00 5. Flowers, food, paper products 197.18 B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) 2. 3. 4. 5. 6. ~. Street Address City State _ Year(s) Commission Paid: _ _____ Attorney Fees: Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City State _ Relationship of Claimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: mileage from Palmyra to Carlisle to file estate taxes-65 miles @ .50lmile ZIP TOTAL (Also enter on Line 9, Recapitulation) ~ ~ ZIP 0.00 0.00 150.00 32.50 10, 083.58 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-08) ~~~~ Pennsylvania SCHEDULE I DEPARTMENT Of REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Sylvia F. Collins 2010-00143 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. h l J 0 LAST WILL AND TESTAMEI~IT ~~~ OF - rn SYLViA V. C4LLINS ~o° h~ m -~ 0 .~ ~ '~ ~~:~ C.~ ~=T ,~~: ~~:- ~-~ -r~ -r _ ~-: _~ ~n 1, Sylvia V. Collins, having my legal residence at 18;i Woods Drive, Mechanicsburg, Pennsylvania, do hereby declare this to be my Last Wilt and Testament, revoking all other Wills and Codicils heretofore made by me. FIRST: l direct the expenses from my fast illness and funeral to be paid from my estate as soon as practicable after my death. SEC©ND: l give, devise, and bequeath all my estate and property, including all property of wh'sch !shalt die seized and possessed, all property to which my estate shall be otherwise entitled a# the time of my death, and all property over which 1 shall have power of appointment, of whatsoever kind or nature and wheresoever situated, be it real, personal or mixed, absolutely and forever, in equal shares, to my issue Russell W. Collins, Michael D. Collins, William E. Collins, Ronald L Collins and Robert E. Collins. If one or more'of my issue predeceases me by thirty (30) days, then the surviving issue shall receive all of my estate and property. THIRD: All the residue of my estate I give to my issue Russell W. Collins, Michael D. Collins, William E. Collins, Ronald L Collins and Robert E. Coflins to share equally. FUURTH: I appoint Russell W. Collins and Michael D. Collins, Executors of this my Last Will and Testament, l request that the Executors be permitted to serve without bond and without furnishing any other security. l further direct that the Executors be allowed to serve without the intervention on any Court except required by law. FIFTH: All estate, inheritance, succession and other death taxes, imposed or payable by reason of my death, and interest and penalties thereon, with respect to ail property compromising my gross estate for death tax purposes, whether or not such property passes under this Will, steal! be paid out of the principal of general estate, as if such taxes were administrative expenses, without appointment or right of reimbursement. !authorize my legal representatives to pay aft such taxes at such time as may be deemed advisable. c:~ ~ IIV WITIVfSS IAIHIsREOF, !have at Camp Hill, Pennsylvania, this 8th day of October, 200:1, set my hand and seat to this, my Last Will and Testament consisting of three ~3) pages, inc#uding the acknowledgment. a ~b Chi ~ ~ ~.''~ ' ,~ S V. Collins S 1 G !V E D, seated, published and declared by Sylvia V, Collins, the above Testatrix, as and for her Last Wili And Testament, in the pry of us, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. Witness Witness Residence c.~f' ~ a1~.4 1'7 di l ~~'_' Residence ~?~.r~ ~~/~ ®® ~ %ri// CORIlI~ON1iVEALTIH OF PENNSYLVAIVlA COilNTY OP CU~IIISIERt.ANa ss Ub'e, the undersigned, being the Testatrix and witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that she executed it ~s her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix was at the time eighteen (18} or more years of age, of sound mind and under no constraint or undue influence. T tatrix ~_ itrless J ~ ~ 1-r1Oec2p ~• . n ~ 7~- ~7'-s-° Residence a ~s-o Residence ~°7 t i ~ Witness Residence ~ ~~ Subscribed, sworn to and~dcnowledged before me by the above -named witnesses and Testatrix, this ~ _ day of Q~-~-p~~" , 2003. ~~ t Notary Public My Commission Expires: Conxnor~ealth Of Penns}~lvania Nolanal Seal ~rioole Ctianar, No4~y Rtbiic hianpden Tirp., Cumberland Camty My C.arrrrisaion E>~S May 19, X07 Member. Pem~ia Amsode~On Of Nbfaries