HomeMy WebLinkAbout05-03-101505607121
REV-1500 EX (06-05)
PA Department of Revenue OFFICIAL USE ONLY
County Code Year File Number
Bureau of IndNidual Taxes INHERITANCE TAX RETURN
Po Box 26osot 2 1 1 0 0 0 3 5 9
Halrisbure. PA 17128.0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
1 0 4 7 4 8 9 4 6 D 2 2 8 2 0 1 0 D 8 2 7 1 9 8 8
Decedent's Last Name Suffix Decedent's First Name MI
S M Y T H T H E R E S A A
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL INAPPROPRIATE OVALS BELOW
® 1.Original Retum ~ 2. Supplemental Retum ~ 3. Remainder Retum (date of death
pnorto 12-13-82)
4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Retum Required
death after 12-12-82)
6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (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 CONFlDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
S E T H T M O 4 3 3~ 4 1
S E B E Y 7 1 7 2
„
Finn Name (If Applicable) C
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REGISTE LLS USE LY w j
M A R T S O N L A W O F F I C E S '~'~ n "~ ~ `' ~'
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First line of address ~9 ~ ~ ~ - ~ '-~
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Second line of address r-~ ~ W ':~~ f'T't
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City or Post Office State ZIP Code DATE FILED
C A R L I S L E P A 1 7 0 1 3
correspondent's e-mail address: S M O S E B E Y a M A R T S O N L A W• C O M
Under penalties of perjury, I declare that I have examined this return, including arx:omparrying schedules and statements, and to the best of my Ivwwledge and belief,
R is true, coned and complete. Declaratlon of preparer other than th personal representable is based on all information of which preparer has any lowvrledge.
IGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN pAJE
10 SANDY BOTTOM ROAD CARLISLE PA 17015
SIGNAT E OF PREPARE OTHE TH N REPRESENTATIVE D E
~~
AD ES
10 EAST HIGH ST ET CARLISLE PA 17013
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505607121 1505607121
1505607221
REV-1500 EX Decedent's SoGal Security Number
oecedenes Name: THERESA A• S M Y T H 1 0 4 7 4 8 9 4 6
RECAPITULATION
1. Real estate (Schedule A) ........................................ 1
2. Stocks and Bonds (Schedule B) 2, 1 9 2 3 1. 2 1
..................................
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3.
4. Mortgages 8 Notes Receivable (Schedule D) ................. ....... 4.
1 2 0 1 5 2 7
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5. ,
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 9 4 4 2 , 3 3
7. Inter-Vivos Transfers & Miscellaneous Ng~-Probate Property
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8. Total Gross Assets (total Lines 1-7) .................... ....... 8. 5 1 2 3 4, 4 1
9. Funeral E enses & Administrative Costs Schedule H
xP ( ) .........
....... 9. 1 0 5 2 0. 2 4
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..... ....... 10. 1 1 5 0 0 , 0 0
11. Total Deductions (total Lines 9 8 10) .................... ....... 11. 2 2 0 2 0, 2 4
12. Net Value of Estate (Line 8 minus Line 11) .................. ....... 12. 2 9 2 1 4 , 1 7
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ........... ....... 13.
14. Net Vaiue Subject to Tax (Line 12 minus Line 13) .................. 14. 2 9 2 1 4 , 1 7
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2)X.o _ 0. 0 0 15. 0. 0 0
16. Amount of Line 14 taxable
2 9 2 1 4
1
7
0
0
0
.
at lineal rate x .oo0 16. .
17. Amount of Line 14 taxable
0 0
0
0
0
0
at sibling rate X .12 17. .
1 B. Amount of Line 14 taxable
0
0
0
0
0
0
.
at collateral rate X .15 1 g. .
19. Tax Due ................................................19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
L 1505607221 1505607221
0. 0 0
REV-1500 F~( Page 3
Decedent's Complete Address:
Flle Number
21 10 00359
DECEDENTS NAME
THERESA A. SMYTH
STREET ADDRESS
10 SANDY BOTTOM ROAD
CITY
CARLISLE STATE
PA ZIP
17015
Tax Payments and Credits:
t • Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. InteresUPenalty if applicable
D. Interest
E. Penalty
(1) 0.00
Total Credits (A + B + C) (2) 0.00
Total InteresUPenalty (D + E) (3) 0.00
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) 0.00
5. If Une 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
a~,;d°~ ~~:,~ a E~~~i°~~,., ~+~~~~.~,'„Erna: ?.~~~ ,.]~~a,e~i€G~~~.. s(E, °~~~~ ~.. ~.~~~~ ~~t ~ ~~`,,. ~,,R~- ~r ,_~ ~ ~~:
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? ....................................................... ^
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 'intrust for' or payable upon death bank account or security at his or her death? ......... X^ ^
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .................................................................................................. ^ X^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
i°'' a ~4: , ~ i ~.;n~.ayk.~, n { I 'a i Y ~1, ~~ d ;~ ~Ry s~ e e?,'~p~. g° qy pIgg~ i, ~ 4~ h ~ H", A dJ{i Ft~ -. p~gN ~( ,E, gw- ~r~ ~ i ~ ~Y
~,9 izN F. ¢k~T . ~. .-,. ~ ~~ r '~~.. E . ~ i`V~ ~~~aa .e9~v If a.. dv " a. Rd9t tl~ i'i~~~'9'd~r~.~x ~ ..? :~a .;. ~ , w„Sk~:~Fl Mua ~~~t~ I+v?.`i ~'?~'.
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) (f)].
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. §9118 (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 benefiaary.
For dates of death on or after July 1, 2(X10:
The tax rate imposed on the net value of transfers from a deceased childtwenty-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 noted 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 isdefined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1503 EX + (6-98)
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
THERESA A. SMYTH 21 10 00359
All property )oiMly-0smed sddr right of survivorship must he disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 1081.653 shs USAA Emerging Markets Fund (903287803) @ 17.67 (registered as Richard H. 19,112.81
Smyth, custodian for Theresa Alison Smyth)
2. I 1 U.S. Savings Bond, Series EE, $200 face, issued 2/2005 (Item 76 on attached Exhibit)
118.40
TOTAL (Also enter on line 2, Recapitulation) ~ 5
(If more space is needed, insert addNbnal sheets of the same size)
REV-1508 EX ~ (8-98)
SCHEDULE E
COMMONWEALTH OFPENNSriVANIA CASH, BANK DEPOSITS, & MISC.
IN RES DENT DE EDENTRN PERSONAL PROPERTY
ESTATE OF FILE NUMBER
THERESA A. SMYTH 21 10 00359
Include the roceeds of litigation and the date the proceeds were received by the estate.
All rope oin ~owrred with M of wrvivorshi must be dlscW»d on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Bank of America, Checking No. 435000640129 746.82
2. (Bank of America, Savings No. 004114124014 I 843.45
3. 2005 Pontiac Vibe 8,925.00
4. Personalty, furnishings 1,500.00
TOTAL (Also enter on line 5, Recapitulation) ~ S
(If more space is needed, insert addifbnal sheets of the same size)
REV-1509 EX + (8-98)
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
THERESA A. SMYTH 21 10 00359
fl an aeeet waa made Jolnt within one year of tM dec~dent'e dab of death, h must be reporbd on Schedub G.
SURVNING JOINT TENANT(S) NAME
ADDRESS
TO DECEDENT
A. Richard H. Smyth 10 Sandy Bottom Road
Carlisle, PA 170]5
C
JOINTLY-0WNED PROPERTY:
ITEM
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JOINT DESCRIPTK)rl OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTTTUTION AND BANK ACCOUNT NUMBER OR SIMILAR
IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY•HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET %OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTERESI
t. A. 1989 State Department Credit Union, Savings No. 102903 15,250.25 50. 7,625.13
2 A 1989-90 13 U.S. Savings Bonds, Series EE, $200 Face, issued 3,634.40 50. 1,817.20
06/1989 through 05/1990 (Items 1-13 on Exhibit attached)
TOTAL (Also enter on line 6, Recapitulation) I S 9442 33
(If more apace is needed, insert additional sheeffi of the same size)
REV-1510 EX + (698)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
OF
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
THERESA A. SMYTH 21 10 00359
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM
NUMBER DESCRIPTION OF PROPERTY
IN(~LlAET11EN~aE0FT11ETRAW6FEREE,711EINPEtATIW!$YpPTpDECEDENTMID
7NEDATEOFmANSPEfl.ATfACHA00PYOPTHEDEEUFORRFALE5TA7E
DATE OF DEATH
VALUE OF ASSET
°~OFDECD'S
INTEREST
EXCLUSION
pP,wPUa~l
TAXABLE
VALUE
t. 62 U.S. Savings Bonds, Series EE, $200 face, payable on death 10,545.60 100. 10,545.60
to Richard H. Smyth, issued between 6/1993 and 2/2000
(Items 14 through 75 on attached Exhibit)
TOTAL (Also enter on line 7 Recapitulation) ~ S 10 545 60
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+(10.06)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
THERESA A. SMYTH 21 10 00359
Debts of decedent moat be reporled on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Ewing Brothers Funeral Home, Cazlisle, PA 4,715.74
B.
1
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Street Address
City State
Year(s) Commission Paid:
Zip
p, Attorney Fees Manson Law Offices (estimated)
3. Famiy Exemption: (If decedenCs address is not the same as claimant's, attach explanation)
Claimant Richard H. Smyth and Janice S. Smyth
Street Addn;ss 10 Sandy Bottom Road
City Carlisle State PA Zip 17015
Relationship of Claimant to Decedent Parents
4. Probate Fees Register of Wills of Cumberland County, PA
5. ~ AccountanCs Fees
6. I Tax Return Preparel's Fees
7. I Register of Wills, filing fee, Inheritance Tax Return
Reserved for additional probate and misc. filing fees
2,000.00
3,500.00
139.50
15.00
150.00
TOTAL (Also enter on line 9, Recapitulation) I S
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ca r N r c yr FILE NUMBER
THERESA A. SMYTH 21 10 00359
Report debts Incurred by the decedent prior to death which remained unpaid es of the date of death, Including unreimtwrsed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION _ OF DEATH
Richard H. Smyth, auto loan for 2005 Pontiac Vibe, principal balance
11,500.00
TOTAL (Also enter on line 10, Recapitulation)
(If more space is needed, insert additlonal sheets of the same size)
REV-1513 EX + (9-001
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
THERESA A. SMYTH 21 1 n nn~sn
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS (include o ht spousal distribulials, and transfers under
Sec. 9116 (a (1.2))
1. Richard H. Smyth Lineal 24,601.05
10 Sandy Bottom Road (Sch. F, G and 1/2
Carlisle, PA 17015 residue)
2. Janice S. Smyth Lineal 4,613.12
10 Sandy Bottom Road (1/2 residue)
Carlisle, PA 17015
(Note: Decedent is 21 years of age and parents are
beneficiaries; therefore, tax rate is 0%; decedent had no spouse
or children)
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S
pt more space Is neeaetl, insert additional sheets of the same size)
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