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Home My WebLink About04-29-1015056041158 J REV-1500 Ex (DS-os) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes Po sox zaosoi INHERITANCE TAX RETURN 21 09 104? Harrisburg, PA 77129-0601 RESIDENT DECEDENT ENTER DECEDENT INFOR TION BELOW Social Security Number Date of Death Date of Birth 182-38-7083 08252009 04051960 Decedent's Last Name BERRY Suffix Decedent's First Name LINDA MI J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name BERRY JONATHAN Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 129-42-8329 REGISTER OF WILLS FILL IN APPROPRIATE BOXE8 BELOW MI C ^ 1. Original Retum ^ 2. Supplemental Retum ^ 3. Remainder Return (date of death ^ 4 Limited Estate ^ 4 F pnorto 12-13-82) ^ . a. uture Interest Compromise (date of 5. Federal Estate Tax Return Required a 8. Decedent Dled Testate ^ 7. death after 12-12.82) Decedent Maintained a Living Trust jL 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) ^ 9 Liti ti P d R i d ^ 10 (Attach Copy of Trust) ^ . ga on rocee s ece ve . Spousal Poverty Credk (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 CONFIDENTULL TAX INFORMATION SHOULD SE DIRECTED TO: Name Daytime Telephone Number STANLEY A• SMITH, ESQUIRE 717-233-5~1 ~ Firm Name (If Applicable) c- ~~ RHOADS & SINON LLP REGISTER~l, LS USE OiNtY r`r !_~ ~ ~ 'j First Ifne of address ~ ;~ ~="~ N ~~ ; ~ ,. V~ C ;_' ri ONE S• MARKET S@UA RE, PO B OX 1146 ~ ~ ~ ~~~~~ c - ~ -, Second line of address , am ,; , , -_ ~`~=j] "r ' N L'~ City Or POat ~fflCe State ZIP Code DATE FlLED HARRISBURG PA 17108 -1146 Correspondent's e-mail address: S S M I T H a R H 0 A D S- S I N O N• C O M Under penaltles of perjury, I declare lhaf I have examined this return, Including accompanying schedules and statements, and fo the best of my knowledge and belief, It is true, cortecftnd compote. Declaration of proparerother than the personal representatlve is based on all information of which preparer has any knowledge. - / y . /_~ I RHOADS 8 SINON LLP, PO BOX 1146 HARRISBURG, PA 17108 1146 PLEASE USE ORIGINAL FORM ONLY Side 1 15056841158 BM48473.000 15056041158 J ~yV 151756042159 REV-1500 EX Decedent's Named E R R Y T N D A Decedent's Social Security Number 182-38-7083 I RECAPITULATION 1. Real estate (Schedule A) 1. D•DO 2. stocks and Bonds (sonedule s) .......................... z. 227010.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) • ... 3, D • D D 4. Mortgages 8 Notes Receivable (Schedule D). .. 4 . 0 • 0 D 5. Cash, Bank Deposits & lWiscellaneous Personal Property (Schedule E). 5. ],1300 • 00 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property D • 00 (SeheduleG) ~ SeparateBillingRequested .... 7. 65468.00 8. Total Gross Assets (total Lines 1-7). .. .... 8. 9. Funeral Expenses & Administrative Costs (Schedule N)... g, 0 • 00 10. Debts of Decedent, Mortgage Liabigties, & Liens (Schedule I).. .. ....... 10. 0 • D 0 11. Total Deductlons (total Lines 9 & 10) . .. .... .. 11. 0 • D D 12. Net Value of Estate (Lin®8 minus Line 11) . 12. 303778 • 00 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . 13 . 0 • 0 D 14. Nst Value Sub)ect to Tax (Line 12 minus Line 13) 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers un~er Sec. 9116 (a)(1.2)x.oLL 303778.00 1s. 0.00 18. Amount of Line 14 taxattle at lineal rate X .015 D , 0 ^ 16• 17. Amount of Line 14 taxable 0 • 0 0 at sibling rate X .12 D . Q O 17. D • 00 18. Amount of Line 14 taxable at cdlateral rate X .15 D• 0 0 18. D• 0 0 19. TAX DUE .. .. 19. 0 • D 0 20. FILL IN THE BOX IF Yl~l ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042159 BM48482000 15056042159 REV-1500 EX Pape 3 Decedent's Complete Address: FIM Number ~t na i n1~-1 ~y u . yu~ r DECEDENTS NAME STREET ADDRESS CITY STATE ZIP Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit O • D O B. Prior Payments O , D O C. Discount D , OO 3. Interest/Penally If applicale D. Interest D , OO E. Penalty D , O D (1) 0.00 TotalCredks(A+B+C) (2) O • OO Total InteresVPenally (D + E) (3) ^ • O ^ 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in lwx on Page 2, Lins 20 to request a refund. (4) ~ . O D 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0 • D D A. Enter the interest on the tax due. (sA) D , O D B. Enter the total of Line 5 + 5A This is the BALANCE DUE. (ss) D . 0 D Make Check Payable to: REgSTER OAF IMLLS, gGENT PLEASE ANSWER THE. FOLLOWING QUESTK)NS BY PLACING AN "X" IN THE APPROPRWTE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or Income of the property transferred; ^ ^X .. b. retain the right to de8ignate who shall use the properly transferred or Its Income; ........ ^ x c. retain a reversfona interest; or ... . ry X d. receive the promise for I'Ife of either paymeMS, benefits or care? ........... X 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 "ib trust for" or payable upon death bank account or securi t hi h ty a s or er death? . 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................ O ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE ti AS PART OF THE RETURN, ~~"'~ ~ 'i.. ~ 11 ~. ~`.?~~~r... '(f~-. _. ,tab n r .. .` ./4a ir''-s£ yt 'i' F '~v ii' ''~~ ; t ~ ~, u_ '. .~~ .,,.r 7)~~„a ft'. ,,t r „Rc`?2 .,.l is ,3i'~ .f NuE~P For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value ~ transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1l1) (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 exemot 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 Juty 1, 200b: The tax rate imposed on the net value pf transfers from a deceased child twenty-one years of age or younger at death to or for 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 trensfers 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 kransfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual whb has at least one parent in common with the decedent, whether by blood or adoption. BM4871 1.000 REV-1503 E7(• (8-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Liada J Serrv 21 09 1047 All property jointlyowned with right of survivorship must be diacbsad on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1.1,645 3herea Firat Natioaal Bank of Newtown 227,010.00 TOTAL (Also enter on line 2 Recapftulation) I $ 227, 010 00 awas9s ~.ooo (If more space is needed, insert additional sheets of the same size) REV-1509 EX ~ (699) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE .._...__.. _ Linda J. Serrv 2109 1047 Include the proceeds of Ilt~gatron and the date the proceeds were received by fhe estate. N Properly jolntly~mvned with tlro right of survivorship must 6a disclosed on Schedule F. ITEM NUMBER VALUE AT DATE DESCRIPTION OF DEATH 2008 8oada Accord automobile I 11,300.00 ~ ~~w~ ruso emer txf une 5 Recd 'tulaticn 11, 300.00 3WS9AD 1.000 (If more space is needed, insert additbnal sheets of the same s@e) REV-1510 EX + (&98) SCHEDULE G COMMONWEALTH OF PENNSYI-VANIA INTER-VIVOS TRANSFERS & INHERRANCE TAX RETURN MISC. NON-PROBATE PROPERTY RFSIDEN7 DECEDENT ESTATE OF FILE NUMBER Linda J. Serrv 21 09 1097 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 M.a~.UETIf~WAE0FT1ETR415FEREE,THEIRREUTIOI~HPTO~CE~ENTAPO DATE OF DEATH %OFDECD'S EXCLUSION TAXABLE NUMBE THE DATE OF 7R41SrER ATTACHALTJT'DF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST iF APPLIGPBLE VALVE ~~ Charles Schwab Roth IRA Beneficiary: Spouse, Jonathan C. Sorry 65,468.00 100.0000 0.00 65,468.00 3W48AF 1.000 TOTAL (Also enter on line 7, Recapitulation) 13 (If more space is needed, insert additbnal sheets of the same size) REV-1513 EX+(11-08) Pennsylvania DEPN2'R.£Nr OF REVENUE INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES FILE NUMBER 1 NAME AND ADpRESS OF PERSON(S) RECENING PROPERTY TAXABLE DISTRIBUTIONS [Mdude outright spousal distdbutions, and transfers under Sec. 2116 (a) (1.2).] 1. I JONATHAN C. B~SRRY 484 9ioodcreab Drive Mechaaicaburg, PA 17050 2008 Honda Accord automobile Inventory Value: 11,300.00 Charles Schwab Roth IRA Beneficiary: Spouse, Jonathan C. Berry Inventory Value: 65,468.00 All of Residue: 227,010.00 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Surviving Spouse ENTER DOLLAR AMOUNTS I~OR DISTRIBUIKNJ,S SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. NON-TAXABLE DISTRIBUTIONS: A SPOUSAL DISTRIBl1T10N$ UN~R SECTION 2113 FOR W RICH AN ELECTION TO TAX IS NOT TAKEN 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTONS TOTAL OF PART II -ENTER TOTAL NON-TAXA81 ewaeAl 2.00o If more space ONLINE 1 same AMOUNT OR SHARE OF ESTATE 303,778.00 0.00 y~ 4 `7~ 3 'f\i~'r± •T ~o~ ~N r i ~~~ ~ N W ~~ a a~~lOao ~ ~ ~ a ~ ~ ~, ~ LL y~~7 O Y/ ` N o Q ~ ~ O O °a' W N N V ^~ LL atr .n 'O _a ti ~ m 0 iL~ A ~~ O ~ m 7E~ Q .~:: 4 a L•i = y a u y ~ b i ~i 2 CA A ~ ~ b ~ ~ ~ ~, m ~ ~ Q' O .~ s ~ o a ''° ~ ~O _ _ ~ ~~ ~ ~ ~ a~ ~ ~a y ~ ~ = ~' ~~U~ ~ : U ~ o ~ U.-.• F ,,, ~ry `/' 11\ Stanley A. Smith ~~~ \ ~I II 1~ ph (717) 231-6628 ~.~i i ~~1 ~1~a~_!!! IIIJJJ fz (717) 238-8623 & SINON LLP ssmith@rhoads-sinon.com FILE NO: 793 $~2 Apri128, 2010 Re: Estate of Linda J. Berry ~q r.~ =+ .x; ;T-? File No.: 2009-01047 ~ ~ ~ r7; u G;° Ms. Glenda Famer-Strasbaugh z7 r- ~r ~~ ~ > s Register of Wills `~ ~~ « „ x,. { , ~ ` ~~;. Cumberland County Courthouse ' ~~ ~ . ~~; 1 Courthouse Square ~-'' ~_ ~.;; ~ Carlisle, PA 17013 ~ ~ `~ Dear Ms. Farner-Strasbaugh: Enclosed are the following for the above-captioned Estate: 1. Pennsylvania Inheritance Tax Return, in duplicate, showing no tax due. 2. Inventory. 3. Check in the sum of $30.00 in payment of your filing fees; and 4. A copy of this letter, the first page of the Pennsylvania Inheritance Tax Return and the Inventory. Please stamp these copies and return them to us in the enclosed self-addressed envelope. Thank you for our assistance in this matter. Enclosures cc: Mr. Jonathan C. Berry 778~~I Rhoads 6t Sinon LLP • Attorneys at Law • 'Twelfth Floor • One South Market Square P.O. Box 1146 Harrisburg, PA 17108-1146 • ph (717) 233-5731 fx (717) 232-1459 • www.rhoads-sinon.com Very truly yours,