HomeMy WebLinkAbout04-15-10 15056051058
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Haniei~ag, PA 47128-0601 DIHERITANCE TAX RETURN ~ Cflde heed ~ ~"~
RESIDENT DECEDENT ~ I (~~ Q ~ 1
ENTER DECIEDENT INFORMATION BELOW
Social ~~ Date of Deattr Date of sku,
159-22-4328 03!29/2009 04/02/1928
Deoader-t's LaM Name Suffix DeoederrYs First Name MI
Patrick Emma M
(M ApplkabN) ErMar SttrvlvMg spous.'s MMonmtbn BNow
Spouse's Last Name Suffix Spouse's First Name
MI
Spouse's Social Security Number
TF9S RETURII MU8T ~ FlLED IN D!lPLICATE WITH THE
REGdSTER QF. MILLS
FILL w APPROPRIATE avALS BELOW
~ ~ ~^~ Return 2. Supplemerrtel Rectum ._ 3. Rerrlaindsr (dam a death
prior to 12-132)
_ .. 4. Limited Estate 4a, Future Interest Compromise (date a ~.. 5. Federal Estate Tax Return Required
death aAer 12-12-82)
* 8. Decedent Died Testate
(Attach Co
a ~ _ :. 7. Depderrt AAahrtained a Living Trust 0 8. Total Number d Safe Depoeti Boxes
py (Attach Copy of Trust)
_. _ 9. Litigation Proceeds Received 10. Spousal Poverty Credit (dale a death 11. Election >fl tax under Sec. 9113(A)
between 12-31-91 and 1-1.8ti) ( Scih, p~
- TIMti lIEC'110N filUBT fIE CQMPLEiED. ALL ~ AND COtBIDtI1fiML TAX M~ATION' SItOYi.D DE DNIECTED T0:
Name Daytime Telepflor~e Number
Dona Lee Patrick Knaub (717) 214-4449
Finn hlarrre (HApplfcabie)
Na ~
RE6ISTERQF WILLS USE IIN~Y -~,~ _
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First line a address -~ ~-, C`~
143 Sprang Street ^
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Second tine of address ui ~
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Cily Or Poet Office State ZIP Code ;~ ~~D _~ ~ .~ ~- }
Mid~etown PA 17057 h7 ~~
Comespondenl's e-rrlsil address: ~eYen.knal~grnail.cOm
!!radar perbMks d per(ul, i dsdMe that t trees eked ttds return, n,cAidk,p ewoorrprykp sdndllles and elMSnwKS, and b the b.ri a
k is e„e. correct and oomplels. Dscferaearr a prepser oYrsr Oren the psrsonM ieproeentseve k twe.d an aA infonnptlpn a wtwch ~ 1Q10MA°~e erW
i f we any lowwlsdpe.
SiCNATIAtE OF PERSON RESPONSIBLE FOR FX.IWC~ tiETt/1iN ~~
ADt~RESs
31(3NATi1RE OF PREPARER OTHt32 THAN SENTATNE
GATE
PLEASE IISE OIlNMIAL FORM ONLY
1 505605 1 058 Side 1
15056051058
J 15056052059 ~ ,
REV-1500 EX
Dex~denYs Social Security Number
Decedents Nerve: Emma M Patrick 169-22-4328
RECAPITULATION
1. Real estate (Schedule A) .......................................... ... 1. 60,000.00
2. Stocks and Bonds (Schedule B) .................................... ... 2. 0.00
3. Closely Hekf Corporation, Partnership or Sole-Proprietorship {Schedule C) .. ... 3. 0.00
4. Mortgages 8 Notes Receivable (Schedule D) .......................... ... 4. 0.00
5. Cash, Bank Deposits $ Miscellaneous Personal Properly (Sdiedule E) ..... ... 5. 27,546.65
6. Jointly C+wned Property (Schedule F) Separate Billing Requested .... ... 6. 0.00
7. Inter-VivOS Transfers 8 Miscellaneous Non-Probate Property
(Schedule G) Separate Billing Requested..... ... 7. 0.00
8. Total Gross Assets (total Lines 1-7) ................................. ... 8. 87,546.65
9. Funeral Expenses 8 Administrative Costs (Schedule H) .................. ... 9. 8,921.36
10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ............. ... 10. 4,791.13
11. Total Deductions (total Lines 9 8 10) ................................ ... 11. 13,772.49
12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. 73,834.16
13. Charitable and Governmental BequestslSec 9113 Trusts for which
an election to tax has not been made (Schedule J) ..................... ... 13. 0.00
14. Nst Value Subject to Tax (Line 12 minus Line 13) ..................... ... 14. 73,834.16
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATE3
15. Amount of Line 14 taxable
at the spousal tax rate, or
Vansfers under Sec. 9116
(ax1.2) x .o_ 0.00 1s. 0.00
16. Amount of Line 14 taxable
at lineal rate X .045 73,834.16 16. 3,322.54
17. Amount of Line 14 taxable
at sibling rate X .12 0.00 17. 0.00
18. Amount of Line 14 taxable
0
00
0
00
.
at collateral rate X .15 1S .
19. TAX DUE ...................................................... ... 19. 3,322.54
20. FILL IN TFIE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
15056052059 Side 2
15056052059
' REV-1500 F.X Paps 3
Deterdent's Cotmplste AdcNvass:
FMS Naabsr
N~tME oECEOErrrs social sECUratY t
Emma M Patrick
169-22-4328
sTr~TAt~rtESs
Country Meadows West
4905 E. Trindle Road
CCrY
Mechanicsburg STATE
Pa Z~
17050
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Cats 0.00
a Spousal Poverty Credit
B. Prior Payments 0.00
C. Discount 0.00
3. IntenestlPenaNy if appiCable
D. Interest
E. PenaNy
38.92
0.00
(1)
Total Credits (A + B + C) (2)
4. M Line 2 is Total nteresrlPerreNy (D + E )
greater titan Line 1 + Line 3. erNer the . Ttas is the ONERPAYMERT.
till in oval cis tape 2, lure 20 b request s rtNrrnd.
5. ff Line 4 + Line 3 is greeter tltart Line 2, enter the dilferertce. This is the TAX DUE.
a Eller the on the tart due.
B. F.rMer the total of Line 5 + 5A. This is the BALANCE DUE
(3)
(4)
(5)
(~)
(~)
Make Check Payable to: REGISTER OF WN.t.S, AGENT
3,322.54
0.00
38.92
0.00
3,361.46
38.92
3,361.46
PLEASE ANSYVER THE fOLLOYYMIG QUESTIONS BY PLACING AN '7(" IN THE APPROPRIATE BLOCKS
1. Did decedent make a bartsfer and: Yes ~
a retain the use or incartte of the property O~ans6erred :.......................................................................................... ^
b. ratan ilia right b date who shah rrae the property transferred or its ncorrte : ............................................ ^
.
G ~ a reversionary or .......................................................................................................................... ^
d. receive me promise for roe of ei8+er paynter>cs, berteRLs or c~+s? ...................................................................... ^
2. ff death oaxrned aRer December 12,1982, dd decedent transfer property witlrin one year of deem
wiutout reoeivirtg adequate oortsidera6on? .............................................................................................................. ^
3. Did decedent own an 'n tnret tot' or payable upon daatn barrio acaorxtt or security at file or her dean? .............. ^
4. Did decedent own an ktdividtral Retkerrtent Acoourtt, annuity, or otlter nort•probete property which
cortmins a bertefir~ary desigrtation? ........................................................................................................................ ^
~ THE AILRIMER TO ANY OF THE A6dYE ~llEST~ IS YES, YOU MUST COMPLETE SCHEDIKE G AND FIFE R AS PART OF THE RETURN.
For dates of dealFt on or after July 1,1994 and t>efae January 1,1995, the tax rate imposed on the net value d irartsfers b or for the use d the surviving spouse
is three (3) percent [72 P.S. §9116 (a) (1.1) f)1•
For dales d death on or after January 1, 1995, the tax rye imposed on the net vak~e ~ transfers m ar for fife use of the surviving spouse is zero (O) percent
(72 P.S. §9116 (a) (1.1) C))• ~ a transfer b a survivitg spouse from tax, acrd the statutory regtrirer-renta for d~dostrne of assets and
tang a tax return an: s61 ~prr~able even if n,e surviving spouse is >he only benetkiary.
For dates of deatlt on or after July 1, 2000:
The tart rate imposed on fire net vakre of translate i-orrr a det~ased drid twerrly-one years of age or youtger at death fp or for the use of a natural parent, an
adoptive Parent, ar a stepparent of the dpld is zero (0) percent (72 P.S. §9116(ax1.2)~.
The tax rate imposed on the net value of transfers to or for the use of the decedent's C~ beneficiaries is four and ane-half (4:5) penarrt, except asg waledar
72 P.S. §9116(1.2) (72 P.S. §9116(ax1)).
The tax rate kriposed on the rret value of transfers m or for the use of the decadence sr'blirtgs is twelve (12) percent (72 P.S. §9116(x)(!1.3)]. Asibling Ls defined, under
Sectlat 9102, as an individual who has at least one parent in cornnrort witlt the decedent, whetlter by blood a adoption.
r _ ~ v'. - ~ EX~ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCNEp1~LE A
REAL ESTATE
ESTATE OF FILE NUItIBER
~^~ M t~ t~'t SRC->~-~ P,arn~. C tL- 21 ~ J 0 3 ~ a
All real property owned solely or as a tenant in common moat be reported at hir market value. Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge a the relevant facts.
Real property which is JofnUy-owned with right of survivorship must ba disclosed on Schedule F.
ITEM I VALUE
~~j~~ ~ J~a r k ~,., ane -- ~ ~, 5 -,Evn ~W P~ ~a t~xz r~.. ~,v c ~Q Q ~ {? 0 4 ~
~S'u ~ 5 V~c~-Q.,~ ~r ~bUvri,,~ ~ ~I,.,' h1G~ nil N~-1' be_
~ rnnve-~.r"cx~6e~~~ ~(j,~--~' c~cr~l~e G~. ~a..~u~,(
1 . Cora cM1,e-'~e. 1~ ~vb(_ ~ r.1 ~~~,~ t' ~~o/' !1~ S
~.~r~c~--- C.rp.c,K. n~C I 'an ~- ~C.~ ti u~-~e ~ o ~t ~ ~~
:SI t~ d ~ ~ [.rr~--_ ~'"r c+. c-~t- 1 s N'bT p~->L ..~_c ~iw+--~f..
~l ev a.-~'t'~L~ r~ i1
2,. ~ ~`o~011CMw"L!{ptt, ~~~ ~ S~ i./ Sr CrYrS a -F ~'`C~1~Gjt~'
,3 , Fno r a T- ~,Y~1`~ ~b>r h~S di~Pi ~~\~/~~J ' ~l
~3t~ I
f~AS 'c7i t~oVl ~ C.y. i~'S'SrmmT~" -'}a ~T~r~~l'2~2. ~4~ SDi~ l.t~J~1-/"
tt ~~- ~'+++n^~/,-~J_~ QJ. n l~ 5 A~,~/1 .- `I~J--~G1~~~a, 01~ ~Jwa / Lr~ ~~r-1s
[ L nGvh,Q. S ~ r-o -~3 / V.~ H } v -~ K.~l~f /~,`Z'T~ ~ri'r` ~t ¢ v Q,!' 'Gl ~ ~ YtV 4_
YW lv~--- C7 N ~i'(t ~ tt S 1 J S>~ y A~ Ih ~- ~ vc[- {~~v ~ ~~~~,
,~ ,r Iltvu-S b ~J~s ors ~~o-- 1wi>n~ ~ / _ ~C;
7 -t'~r~s ES l,ow r,.~e._L1YY'/~-L-~-Ll'i ~.-~ICCBC'p~•°v "~~"t"~.
a ~~~,r SL~~~ `~ ~""'°`'""L ~°f vary dRM1'~~~~ ",`d'
_ L_ nt~-z~ ~(" WQ+.y r` ~ ,a _S.c, rvp1.,S b n-( 'Da CCi+XCr< ,
_ TOTAL (Also enter on line 1, Recapitulation) S ~4 ,Qc70 ~
(It more space is needed, insert addNional sheets a the same size)
REV-1508 EX+ (8-98)
SCNEp~ILE E
COMMONWEALTH OF PENNSYLVANIA bt1SH~ BANK DEPOSITS, 8c MISC.
INHERITANCE TAX RETURN PERS~~ ~pf1f1!•~'}~/
RESIDENT DECEDENT ~r~RVV~r~CR~ I
ESTATE OF
Emma Margaret Patrick FM.E Nt1818ER
21-09-0370
h~dude tn. proceeda or and the dais the proceeds wane received by the carats.
~ ProPKh jolnurieMSrad slur right w swvivoaMp aeaet be dNeloesd a+ Sclredtlle F.
ITEM
IVIAf~ER DESC~PTIDrI VAUIE AT DATE
of DEATH
1 Wachovia Bank Checking Account 1040057833628 3521 Concord Road, Aston, PA 19014. 14,981.92
2 Doan Banco Popt~ar North America 9600 W. Bryn Mawr, Rose Mont
IL 60018
, 1, 795.20
3 Ck>thing
50.00
4 J~elry
2,500.00
5 Furs
15.00
6 Ftm>ishirgs/Fumiture
50.00
7 Cash on hand
15.00
8 Plxses
25.00
9 Funeral pre pklrming CD dKi15000356 Mid Penn Bank 349 Urtan St. MiNersburg PA 17061 Cktit276194 7, 581.24
10 Country Meadows West Nursing Hone reitbrd of unused morttlty payrrlerlt
533.29
TOTAL (Also enter on 6ne 5, RecaPUuletan) t 27,546.65
(n rose apace is needed, insert addilionel sheets of the same aide
REV=1T37~6 IX + (S-0B)
. REVERE
Pennsylvania
DEPARTMENT OF REVENUE
1NH9tITANCE TAX RENRN
NDNRESIDB~lr DliCl31@rr
s~N~ouu M
li1N~RAL t7Cl~Nf~f a<
~~~~
Use Schedule H ONLY for proportionate
rneUtod ~ taX COrnputation.
ESTATE OF FlLE NUMBER
Emma M. Patrick 21 09 0370
Debt of degdntt mgt bra wporbd on 9eMdule I.
ITEM NUMBER DESCRIPTION AMOUNT
A FUNERAL EXPENSES:
~' Mount Hope Cemetery Delaware Co. Pa - opeNdose grave, use of fixtures 1,250.00
2 Pastor of Christ United Methodist Church 600 E Dutton M)N Rd Brookhaven Pa 100.00
3 Church organist 100.00
a Jorich Funeral Home (see attac~-ed document "A"for details) 7,173.36
B. ADMMIISTRATIVE COSTS:
1. Personal Represenbtive's Commion(s)
Nar-~e(s) of Persarel Represenbtiye(a)
(Subrrrt regrreated iMorrrre5on for additlorral persorrel represer~ve'a on additlorral sheets)
Social Secuiti Number(s) or EIN Number(s) of Personal Represerrbtlve(a)
street Address(es)
~Yf~) Stab(s) DP(s)
Year(s) Commissior- Paid
2. Attorney Fees
3• Probate Fees
4• AACCGrYrbllt'a Fees
5. Tax Return Preparer's Fees
6. MrrsceNerreorq Expenses
to recorder of deeds of Ctmiberland Cotmty Pennsylvania. (filkig fees)
298.00
TOTAh (Also enter on Line 9. Recaoitulation.l S 8,921.36
pr more sped is needed, use additional sheets of paper of the same size)
RE1F~1J37-T EX + (608)
Pennsylvania
DEPARTMENT OF REVENUE
B~RiTANCE TAX RETURN
NONRESmEilT DECEDENT
scMEOU~ ~
~sn.~'i
~~~~' ~~'
Use 3cheduis 1, Part 2, ONLY for
rJ10pOrtlOflate InethOd Of 1aX C0117pUtatlOn.
earw~ of - RLE NUM9ER
Emma M. Patrick 21 09 0370
Part 1 must include mortgage liabilities, liens and taxes against the Pennsylvania realty that were due and
owed. as of the date of deoedenYs death.
Compleb Part 2 ONLY when the proportbnste ntMhod of tax oomp~rgitlon is Neated.
ITEM
NUMBER
p~
~~
~. Repairs to roof framing artd to wirrterize home for winter of 2009-2010
367.29
2 Penn Deco School District Tax, paid on 8/27/2009 3,065.09
3 Aston Township Real Estate Tax paid on 3/16/2010 699.86
4 Delaware County Reaf Estate Tax paid on 3/16/2010 658.89
see attachment "B" for basis of claiming aN of the above costs
~~ f,,
., ; 4,79'1.13
rreM
NUMBER DESCRR'TION
AMOUNT
t.
~~ ff~r ; o.oo
tl+O~aL (Also enter on lane 10, Recapitulation. ; 4,791.13
~~< <~~a sp~;e ~a neeveo, use aoomonal enema W paper of the same size)
Attachment "A"
Detailing funeral home expenses paid to
lorich Funeral Home, Middletown, PA 17057
Professional5ervices $3490.00
Transportation $375.00
Casket $1237.00
Outer burial vault $1390.00
Burial gown $225.00
Death Certificates (4) $24.00
Newspaper Ad $432.36
Total to Jorich Funeral Home: $7173.36
Attachment "B"
Question Can I deduct all medical, incidental and residence expenses paid after death on the
Inheritance Tax return? Answer Medical expenses (which are not subject to reimbursement),
outstanding bills of a decedent (e.g., credit cards, subscriptions, etc.} are allowed as deductions on the
Inheritance Tax return. Expense for real property are allowed as long as the property is unoccupied and
is being maintained for sale or transfer - if the property is rented or occupied by an heir, the expenses
are not allowed.
It should also be noted that if the only assets which exist are jointly owned, then the law requires that
the surv'roor had actually paid the expenses in order for them to be allowable.
Since the above Q and A from the Pa Dept. of Revenue Website declares that the above types of
expenses can be deducted on the Inheritance Tax Return, i am providing the following list of
expenditures that were incurred to maintain the unoccupied property at 4775 Park lane, Aston Pa.
19104, which belonged to the decedent at the date of death, and has yet to be sold. The property is not
rented as of today's date (April 13, 2010} nor occupied by an heir.
Repairs to roof framing system made in December 2009, and to winterize home for 2009/2010 winter:
• Charge for Materials $84.29
• Charge for labor $2x,0.00
• Charge for transportation costs $33.00
Real Estate and School District Taxes paid on property since date of death:
• School District tax (Penn-Delco School District) $3065.09 paid 8/27/2009
• Aston Township Real Estate Tax $699.86 paid 3/I6/2010
• Delaware County Real Estate Tax 658.89 paid 3/16/2010
(Aston tax bill of $699.86 payment was returned to sender on 3/31/2010, and will be resent to Aston
Twp. Treasurer sometime this week)
Total of above costs to date (April 13, 2010): $4791.13
- =`;`'ia ".. F.~T:cICt, of tae oHrs::ip of Aston, ~,. Lhe County of Delaware
~u ~~~.~ „__ 5'En3=~:"a:11:, ut'1:~ Of 5:.~u:n~ SnG GS~SC5i:g .T.nd, .~.v^ ileTe~y s~alCe
t'ris my lass ;;ill an3 Testament, hereby re-;raKirg alt irilis by me at any time
~:erato_re.::n.:,.
rI_t::. I di-~ct t:~c ray-eat cat of my estate of the expo,^_ses of my
_~_r:ess a::,. f;~;_rra:
SiCOtiD. I ;i~;e ad bequeath all of my tangible personal property, and
a^y_^s~~.~~.^.ce therao^, in accordance wit'r. a ^A~crandum prepared and signed by
'; me and paced with tlis my will.
Tla nL'. Ail the rest, residue a,.d remainder of my estate, real, tsar-
- so,:z and mixes, 0~ W~t13tSaeYL'T kind and wrer~xsaever situate, I give, devise ens
bequeath to my husband, JOllti' R. PATRICK, if he survives a:e by three months;
~~
ot:~.erwisr to 3y daughter, DOHA LEE IC~IALFB. absolutely.
i~
FC~U'-~'~~i. I he_aby nomirats, constitute and appoint my husband, J0
I
~' A .IGX, ?xecut::r of this my k'i11, ar :;f for ar_y reason he should fail or cease
,~to act., then I hereby nominate, constitute and appoint my daughter,. DONa
';~ Executrix of this my itiill, and I direct that no security be reG;uired of ',
'~! eit;er in wP.ate~,er jurisdiction they may act.
°~~'%,_~._. A11 taxes, interest and penalties thereon, payable by reason of ',
~jmy dead kith respect tc property comprising my gross taxable estate, whether
'for not passing under this my i4i11, shall be paid from my residuary estate.
' SIXTH. In addition to ar.}• authority given by Iaw, I direct that my
!Executor and Executrix may retain any real or personal property owned by me and
may invest. in other real or personal property without being confined to invest-
meats authorized by law, may compromise claims without Court approval, and may
sell ary real or personal property at public or private sales.
I~ WIT'tiESS Wf:EREOF. I ;gave hereunto set my hand and seal to this my
last ;Pill and Testament this 31st day of December, A.D. 1975.
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