HomeMy WebLinkAbout04-06-10.
1505607121
REV-1500 Ex (06-05) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN 2 1 0 9 0 0 7 6 7
Harrislwm PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
1 9 4 2 6 6 8 2 5 0 7 3 0 2 0 0 9 1 2 1 5 1 9 3 0
Decedent's Last Name Suffuc Decedent's First Name MI
SCOTT KENNETH ~
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Socal Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
Q 1. Original Retum ~ 2. Supplemental Return ~ 3. Remainder Retum (date of death
4. Limited Estate
~
4a. Future Interest Compromise (date of prior to 12-13-52)
~ 5. Federal Estate Tax Retum Required
®
6. Decedent Died Testate
(Attach Copy of Will)
~ death after 12-12-82)
7. Decedent Maintained a Living Trust
Att
~ 8. Total Number of Safe Deposit Boxes
9
Litigation Proceed
R
i
d (
ach Copy of Trust)
.
s
ece
ve ~ 10. Spousal Poverty CredR (date of death ~ 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 CONFIDENTUU. TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
Firm Name (If Applicable) ^ _ a
First line of address
Second line of address
City or Post Office
Correspondent's e-mail address:
lnder penel6es of perjury, I dedare that I have examined th
I is tn~eprred and carriplete. Dedaratbn of preparer oche
ilGr~flTl~tE OF PERS~I~t~~NSI~OR FILING
SIGNAT{1RE~OF
e
State ZIP Code
REGISTER OII~
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wing accompanying sdledules and statements, and to the best of my knowled
sonal representa8ve is based aN Infonna8on of w ch preparer has any knm
DATE
DATE.
PLEASE USE ORIGINAL FORM ONLY
Side 1
L 1505607121
1505607121
~~ a~ 7
J ~~
~ n
1505607221
REV-1500 EX
Decedent's Social Security Number
oecedenrs Name: KENNETH L. SCOTT 1 9 4 2 6 6 8 2 5
RECAPITULATION
1. Real estate (Schedule A) .................................... .... 1. 9 3 2 7 0, 0 0
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. 2 8 2 4 9 6 , 5 0
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested .... 6.
.
7. Inter-Vrvos Transfers & Miscellaneous N~Probate Property
(Schedule G) ..
Separate Billing Requested .... ... 7.
8. Total Gross Assets (total Lines 1-7) ........................ ... 8. 3 7 5 7 6 6, 5 0
9. Funeral Expenses & Administrative Costs (Schedule H) ............. ... 9. 4 7 0 7 , 1 7
10. Debts of Decedent, Mortgage Liabilities, 8 Liens (schedule I) ......... ... 10. 3 6 8 5 , 2 $
11. Total Deductions (total Lines 9 & 10) ..:..................... ... 11. 8 3 9 2 , 4 0
12. Net Value of Estate (Line 8 minus Line 11) ...................... ... 12. 3 6 7 3 7 4
1 0
13. Charitable and GovemmeMal Bequests/Sec 9113 Trusts for which ,
an election to tax has not been made (Schedule J) , ,, , , , , , , , , , , , , 13,
14. Net Value Subject to Taz (Line 12 minus Line 13) ................ .. 14. 3 s 7 3 7 4 , 1 0
TAX COMPUTATION
• SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers-under Sec: 9116
(a)(t2)x.o _ 0. 0 0 15. 0
0 0
i6. Amount of Line 14 taxable .
at lineal rate x .oas 3 6 7 3 7 4. 1 0 is. 1 6 5 3 1. 8 3
17. Amount of Line 14 taxable
at sibling rate X .12 0 0 0 17. 0
0 0
18: Amount of-Line 14 taxable .
at collateral rate X .15 0 ~ 0. 0 18. 0 , 0 0
19. Tax Due .............................................. ..19. 1 6 5 3 1. 8 3
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^
_.
Side 2
L 1505607221 1505607221 J
REY-1Sb0 F~(~Pape 3
Decedent's Complete Address:
File Number
21 09 00767
DECEDENTS NAME
KENNETH L. SCOTT
STREET ADDRESS
108 EAST MAIN STREET
CITY
NEWBURG STATE ZIP
PA 17240
Tax Payments and Credits:
1 • Tax l9ae (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interesi/Penalty ff appliceble
D. Interest
E. Penalty
(1) - 16.531..83
Total Credits (A + g + C) (2) 0.00
Total InteresUPenalty (D + E )
4. If Line 2 is greater than Line 1 +Line 3, enter the d'rfference. 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.
(3) 0.00
(4) 0.00
(5) 16.531.83
(5A)
(56) 16,531.83
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 foriife of eithergaymen<s, 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 "in trust foT or payable upon death bank acxount or security at his or her death? .........
^
^X
4. Did decedent own an Individual Retirement Account, annuity, or athernon-probate property which
containsabeneficiarydesignation? ..... ......... .._..,., ,,,.,.. ,.,..
...... ..............
^
o
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)j.
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 onl y beneficiary.
For dates of death ort or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twentyone 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)J.
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent j72 P.S. §9116(a)(1.3)j. 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.
REY-1602 EX + (&8B)
COMMONWEALTH OF PENNSYLVANIA
INHERRANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
FILE NUMBER
=NNETH L. SCOTT 21 09 00767
Ag real property owned solely or as a Nnant in common must be reported at hir market value. Fair market value is defined as the dce at which
exchanged between a wiping buyer and a willing seller. neither beilg compelled to buy w sell, both having reasonable knowle ge of the re~a~M fa~~a be
Rawl OII<tOSM u1hi'h k InIMh..-........a ..... .~~u _e _--__~--
- - ------ -----..... _. --• •••..•a•.. ...wa w uwFwsap on ~Cn80Ule t.
ITEM
NUMBER DESCRIPTION
1. 1.08.EAST-..MAIN~TREET,_NEW-BURG,_PA, J~OPEWELL TDWNSNIP, CIJMBERLAND-
COUNTY DEED BOOK "C" VOL. 16 PG 540 CURRENT ASSESSED VALUE
Qo~ ~~~ ~~
VALUE AT DATE
OF DEATH
93-971
TO7AL Also enter on line 1, Recapitulation E 93 270.00
(If more space Is needed, insert addpkxlal sheets of the same size)
RFsV-1508 El~+ (&98)
COMMDNWEALTH OF PENNSYLVANIA
INHERRANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FIL
~~
All property lol~N-0wn~ Mdth aM of sur~vivorshfp p ~st bye dKcbs~ed on Schedule F
- - -
ITEM .
NUMBER DESCRIPTION VALUE AT DATE
t• CITIZENS BANK GOLD CHECKING# OF DEATH
610079-456-3
_ __
___
5,149.01
2• CITZENS BANK CD #6140-691532
29,370.21
3• CITZENS BANK CD # 6252-096580
34,516.15
4• CITZENS BANK IRA 6250-390236
47,262.06
5• ORRSTOWN BANK CHECKING 69410
10,581.16
6• ORRSTOWN BANK SAVINGS 702000405
3, 080.23
7• ORRSTOWN BANK CD# 4000007671
29,122.23
8. ORRSTOWN BANK CD# 40000025612
9,451.52
9• ORRSTOWN BANK CD# 5030067479
8,836.85
10. ORRSTOWN BANK CD# 4000026318
11,102.19
11. ORRSTOWN BANK CD# 4000027104
__
__
8,000.00
12. _ _ _.
__. _ _ _.
ORRSTOWN BANK CD# 4000027283
15,489.52
13. ORRSTOWN BANK CD# 4000028635
44,803.37
14• CEHVROLET TRAILBLAZER (kbb.com) - -
10,1 15.00
15. MODEL A. FORD (model A tr~er.com)
12,000.00
16. GIBBON HUMMINGBIRD GUITAR (ebay)
1,499.00
TOTAL (Also enter on line 5, Recapitulation) 5 282 496.50
(If more space is needed, Msert additlonal sheets of the same size)
M `
COMMONWEALTH OF PENNSYLVANW
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
L.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
Dells of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
A• FUNERALEXP.ENSES:_ __
1. FOGELSANGER BRICKER FUNERAL HOME
B.
ADMINISTRATIVE COSTS:
~ • Personal Representative's Commissions
Name of Personal RepreserdaUve (s)
Street Address
Cdy State lap
Year(s) Commission Paid:
2. Attorney Fees
3. Famly Exemption: (If decedent's address rs not the same as dalmanYs, attach explanation)
Claimant
Street Address
CUy State Zip
Relationship of Claimant to Decedent
4• Probate Fees
389.00
5. Accountants Fees
__
__
_. _ _ __
6• Tax Return Preparer's Fees
7.
2,500.00
TOTAL (Also enter on line 9, Recapitulation) S
(If more space is needed, ir-sert additional sheets of the same size) 4 707.17
09
AMOUNT
1,818.17
~,
REV-1512 EX + (12-03)
SCHEDULE 1
COMMONWEALTH OF PENNSYLVANW DEBTS OF DECEDENT
,
IN RES DENT DE EDENT N MORTGAGE LIABILITIES, ~ LIENS
ESTATE OF
FILE NUMBER
KENNETH L. SCOTT
21 09' 00767
Report debb inwrred by the dacederrt prior to death which remained unpaid as of the date of death, including unreimbureed medical expenses.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
1. _
RICHARD HOCKENBERRY (TAX COLLECTOR) - -
__
1,179.40
2. CENTURY LINK (PHONE)
4.97
3• TIMMONS OIL (UTILITY FOR REAL PROPERTY)
1,004.19
4. NEWBURG-HOPEWELL JOINT AUTHORITY (UTILITY)
170.67
5. PENELEC
184.97
6. KUHN COMMUNICATIONS
33.72
7. EMBARQ
49.20
8. REHAB MEDICINE
14.29
9. GEORGE KUNKLE MD
380.82
10. ERIE INSURANCE GROUP
(INSURANCE ON ESTATE REAL PROPERTY) 663.00
TOTAL (Also enter on line 10, Recapitulation) I s
(K more space is needed, N1sert adddanal sheets of the same size)
. `'
RFV-(513 Fit (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE J
BENEFICIARIES
NUMBER
I.
1.
2.
3.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY ~""' ivrvanlr I u utGEDENT AMOUNT OR SH
TAXABLE DISTRIBUTIONS [ndude ou ' ht s I distributions, and transfers under ~ Not List Trustee(s) OF ESTATE
seo. st is (a (t. )z
JOYCE E._HOLTRY Lineal
2315 HATER ROAD _ _ -
- ___
FAYETTEVILLE, PA 17222 1/3
JANET G. WELKER Lineal
14 LLOYD CIRCLE
WILMINGTON, DE 19810 1/3
JAYNE L. KELSO Lineal
220 SHLPPENSBURG ROAD
SHIPPENSBURG, PA 17257 1/3
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIA
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
t
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
COVER
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET s
(If more space Is needed, insert addrtronal sheets of the same size)