Loading...
HomeMy WebLinkAbout98-0316J 1505610101 REV-i~ao Ex~o~_~o, i i OFFICIAL USE ONLY vart a PA Department of Revenue pennsy ~PYTN[AIT (IE PEVENI•f Bureau of Individual Taxes INHERITANCE TAX RETURN COUrIty Coda Year File Number PO BOX 28ot301 ~/ Q ~ v Harrisburg, PA 1128-0601 R ESIDENT DECEDENT ~ _ / V ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 193-1 fi-2fi41 03/2311997 07/05/1914 Decedent's Last Name Suffix Decedent's First Name MI Sproul) Dorothy M (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 FlLL IN APPROPRIATE OVALS BELOW t:11~ 1. Original Retum O 2. Supplemental Return p 3. Remainder Retum (date of death prior to 12-13-82} O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tar: Retum Required death after 12-12-82} O 6. Decedent Dled Testate O 7. Decedent Maintained a living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 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 CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number George J Sproul) {717) 761-5409 ~' First line of address 206 North 25th Street Second line of address City or Post Office Camp Hill Correspondent's a-mail address: gjsproull[CaDverlZOn.ngt State ZIP Code PA 17011 c~ -'~ :~ --- REGISTER OF ~ ONLY c . ... ~ ~,.y (.~ -Tr,~ ~C:~~ ' > E. ~? ~» ~ ~ - -~ ,~,,,, t'V C.J DATE FILED Under penalties of perjury, I declare that l have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, coned and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATU F PERSON R FOR FI TURN DA+/TE ____. _. ~/.f\ /~ / ADDRESS ~6 ~ ~ •2 5"f~ ~ cs.~,, 1~/~ 70 / SIGNATURE OF PREPARER OTHER THAN REPR SENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 1505610101 ,.~ -~~ ; ;.~ ~. -- ~~._ _ ._; C.~ ~~J ..t. .X ~.. _.. ,:.: ~`~ 1~.~ ~•` i ~ J 1505610105 REV-1500 EX Decedent's Social Security Number Decedern's Name: SprOUll, DOrOthy M 193-16-2641 RECAPITULATION 1. Real Estate (Schedule A) ............................................. 1. 2. Stocks and Bonds (Schedule B) ....................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C} ..... 3. 4. Mortgages and Notes Receivable (Schedule D) ........................... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 2,2QQ.00 6. Jointly Owned Property (Schedule F) O Separate Btlling Requested ....... 6. 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 2,200.00 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. 4,$QQ,QQ 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .............. 10. 11. Total Deductions (total Lines 9 and 10) ................................. 11. t{,$QQ,QQ 12. Net Value of Estate (Line 8 minus Line 11} .............................. 12. Q,QQ 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. 0.00 TAX CALCULATION -SEE fNSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 _ i6. 17. Amount of Line 14 taxable at sibling rate X .12 17, 18. Amount of Line 14 taxable at collateral rate X .15 18, 19. TAX DUE ...................................................... ... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610105 1505610105 o.oo O J REV-1500 EX Page 3 Decedent's Complete Address: FDe Number DECEDENTS NAME Sprouil, Dorothy M STREET ADDRESS 820 Lisburn Road Apartment #513 CITE' STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19} (1) 0.00 2. CreditsfPayments A. Prior Payments B. Discount --- Total Credits (A + B) (2) 3. Interest (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval en Page 2, Line 2Q to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 Make check payable to: REGISTER QF 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; ..... ....................................... ^ Q c. retain a reversionary interest; ar .......................................................................................................................... ^ 0 d. receive the promise for ti#e of either payments, benefits ar care? ...................................................................... ^ Q 2. ff death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 0 3. Did decedent own an 'in trust for" or payable-upon-death bank acxount or security at his or her death? .............. ^ 0 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 Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i}]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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 fior disclosure of assets and filing a tax return are still applicable even if the survving 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 21 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 0 percent (l2 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 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 12 percent [72 P.S. §9116(a}(1.3)j. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. George Sproull 206 N. 25~' Street Camp Hill, PA 17011 ~j sproull@verizon. net For the Register of Wills of Cumberland County, Enclosed are copies of REV 1500 for my mother who passed away in March of 1997. Because this form was not previously filed, and she showed a balance in her bank account at the time of her death, her estate was shown to owe a small inheritance tax. In reality, my brother and I used all of her bank funds as well as some of our own to pay for her funeral expenses. Since the inheritance tax was never paid, I recently received a tax amnesty notice. I called the office of Tax Amnesty to ask what tax was owed. When they said it was inheritance tax for my mother, I explained the situation. They suggested that I should file duplicate copies of REV 1500 with your office and that would fulfill my obligations. Please contact me at the above address or via email if you have any questions. Thank You, George J Sproull ~,,~ ~' ~~ --~~ ._ ' ~ to ~ C7J r r C'a ~} .. ,_ __ -- ~~'~3 0 ~ ~ ~ a ~ ~ ti- acrnQ~crt ncrrrc nc ~ ~ ' ~ ---~.~ , ---~ ZtO MAY t 8 P~ t2~ 38 ~ ~ ` s ~. ~ ~~ ~. ~. 6~G; ~ .. ~ ~ ~ ., .. a ~ _ ~,i ~ ~ ~~.~ ~ ~ iii .:~~ s,~ i ~~~ to € -~ -`'""', i••.: ~ A 0 ~ ;g ~ .. ,E C~ ,. S ~ ~ I ~. v J ~~ i ~_ ~ ~ ~. O J y :- .„ ~ iWr ......• T •,'C~ -" ,~3 * _~ .rr• r.r• ~ , ~1'.~. fj r ~•}~ ~~ ,,,,,.. r :K jf+.~t... ,~ ... r ""''s' 4~4 .~-,.. ..• *,t: _ K,tAi.4 t- ,~„ W ~ .w• r' r` rr~ '`~"~fk ~. ~.~ 4 L ~ ~~ ,.4'. ` • i ~~ ~ ~. R.__~ NOTICE OF INHERITANCE TAX pennsyLvan~a ~ _ .- r•~,t.r.-` ~~'-^ ~ '~~ '`- APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE BUREAU OF ~DI~Y'~Dl~%~L' TAE'S -' INHERITANCE TA~~STYISION ~,; ~ '~' OF DEDUCTIONS AND ASSESSMENT OF TAX RE\~-1547 EX AFP C12-09) PO BOX 280601 C~._~ ~ ~ ~ S: y ~,f HARRISBURG PA l~~rz`~-0601 E~'~~ ~'~ ~`-- , rt 1~1',n r-:rat ;~T r. o ~, 206 N 25TH ST CAMP HILL PA 17011 DATE 11-08-2010 ESTATE OF SPROULL DOROTHY M DATE OF DEATH 03-23-1997 FILE NUMBER 21 98-0316 COUNTY CUMBERLAND ACN 101 APPEAL DATE: O1-(17-2011 (See reverse side under Objections Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE S9UARE CARLISLE PA 17013 CUT ALONG THIS LINE -~-~ RETAIN LOWER PORTION FOR YOUR RECORDS 4- REV-1547 EX AFP C12-09~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE 0F: SPROULL DOROTHY MFILE N0.:21 98-0316 ACN: 101 OR DATE: 11-08-2010 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE DF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .0 0 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) C2) ,0 Q credit to your account, 0 0 submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) C3) . of this form with your 4. Mortgages/Notes Receivable (Schedule D) C4) •0 0 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 2,2 0 0.0 0 6. Jointly Owned Property (Schedule F) (6) .0 0 7. Transfers tSchedule G) (7) .0 0 8. Total Assets C8) _ 2,200.00 APPROV ED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 4,8 0 0.0 0 10. Debts/Mortgage Liabilities/Liens tSchedule I) C10) .0 0 11. Total Deductions C11) _ 4,800.00 12. Net Value of Tax Return C12) _ 2,600.00- 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) _ •0 0 14. Net Value of Estate Sub]ect to Tax C14) _ 2,600.00- NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 a nd 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate C15) .0 0 X 0 0 = .0 0 16. Amount of Line 14 taxable at Lineal/Class A rate C16) _0 ~ X 0 6 = .0 0 17. Amount of Line 14 at Sibling rate C17) _0 0 X 0 0 .0 0 18. Amount of Line 14 taxable at Collateral/Class B rate C18) .0 0 X 15 = .0 0 19. Principal Tax Due C19)= .0 0 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX PAYMENT •00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.