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HomeMy WebLinkAbout06-07-105,~ ~~le nn~Tw~ 15056041125 REV-150 0 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 ~ ~ O q~ ~ ~ ~ ~O Harrisburg, PA 17128-0601 RESIDENT DECEDENT 1 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 0 1 6 2 4 3 8 7 3 0 6 0 7 2 0 0 9 0 2 2 1 1 9 2 6 Decedent's Last Name Suffix Decedent's First Name MI P O O L E M A R I E K (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW 1. Original Return 4. Limited Estate 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number W I L L I A M P D O U G L A S Firm Name (If Applicable) REGISTER OF WILLS ONLY C ~ D O U G L A S L A W O F F I C E ~ ~ ~ -_~. ~ ~'.~ c.... r:,~:~? ,.,~ . First line of address I ~ t ? ~ ~~_ j 4 3 W E S T S O U T H S T R E E T ~ ~,-, ~-i u"~ ~~ I,. y.-~ Second line of address ~ ¢ _,~_., ~~,_~ ~ --e-t ~~ ~ . t City or Post Office State ZIP Code '___ _ ~ FILED .... ,~:~ `, C A R L I S L E P A 1 7 0 1 3 Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other an the personal representative is based on all information of which preparer has any knowledge. SIGNATURE PE ON RESPO IB F R FILIN URN // DATE G~_e C- 6/2/2010 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE AUUKt55 631 W Old York Rd, Carlisle PA 17015 PLEASE USE ORIGINAL FORM ONLY Side 1 15056041125 15056041125 J J 15056042126 REV-1500 EX Decedent's Social Security Number Decedent's Name: Marie K. P o 01 e 0 1 6 2 4 3 8 7 3 RECAPITULATION 6 0 0 0 0 0 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 & Notes Receivable (Schedule D) ........................ 4. 1 2 7 3 0 5 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 7 Inter-Vivos Transfers & Miscellaneous Non-Probate Property . (Schedule G) ^ Separate Billing Requested ....... 7. 7 2 7 3 0 5 8. Total Gross Assets (total Lines 1-7) ........................... 8. 1 6 0 0 9 6 0 ........ ..., 9. Funeral Expenses $~ Administrative Costs (Schedule H) 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ 10. 1 6 0 0 9 6 0 11. Total Deductions (total Lines 9 8~ 10) ......... . ................. 11. ......................... 12. Net Value of Estate (Line 8 minus Line 11) 12- - 8 7 3 6 5 5 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .................. 13. - 8 7 3 6 5 5 14. Net Value Subject 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 under Sec. 9116 16. Amount of Line 14 taxable at lineal rate X .0 16. 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 15056042126 15056042126 J REV-1500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME Marie K. Poole STREET ADDRESS 1030 W Pomfret St __- __- ____ __ _-__ ___ _ __ -- _--- --- ---- _ _ . _ _ r CITY ~ STATE ~ ZIP Carlisle PA 17013 Tax Payments and Credits: ~ ~ Tax Due (Page 2 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. InterestlPenalty if applicable D. Interest E, Penalty Total Interest/Penalty (D + E) (3) 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) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payab/e to: REG/STER OF W/LLS, 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 shat{ 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 "in trust for" or payable upon death bank account or security at his or her death? ......... ^ ^ 4. Did decedent awn 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 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)]. 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 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 twenty-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 is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption, REV-1502 EX + (6-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Marie K. Poole All real property owned solely or as a tenant in common must be reported at fair 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 compeNed to buy or self, both having reasonable knowledge ofi the relevant facts. Real ro which is Intl -owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Additional Proceeds from sale of real estate at 1030 W Pomfret St $6,000.00 Originally reported at $112,000 but sold at $118,000 on May 14, 2010 TOTAL (Also enter on line 1, Recapitulation) ~ $ 6,000.00 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Marie K. Poole FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. Cash 2. Kemper Homeowners Insurance Refund 3. County Real Estate Tax Proration from sale of 1030 W Pomfret St VALUE AT DATE OF DEATH $633.31 $66.00 $573.74 TOTAL (Also enter on line 5, Recapitulation) I ~ 1,273.05 (if more space is needed, insert additional sheets of the same size) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY REV-1511 EX + (12-99} COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT _ ESTATE OF FILE NUMBER Marie K_ Poole Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B 2 3 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Numbers}/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees Family Exemption: (!f decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. I Probate Fees 5 Accountant's Fees 6. Tax Return Preparer's Fees 7. Register of Wills, filing invenory & appraisement $30.00 8. David C. Poole, Trash hauling and dump fee $35.00 9. Evening Sentinel -advertise house for sale $106.33 10. PP&L $340.64 11. Borough of Carlisle $65.94 12. Carpet clean, Chem Dry $106.00 13. Earl Moyer, Repair Concrete walk in front $150.00 14. David C. Poole, reimbursemetn for supplies to repair basement $213.00 15. PP&L $340.64 16. David C. Poole, reimbursement for erecting fence in back and trash hauling $318.16 17. Boro of Carlisle $271.09 18. McDaniels Oil $705.00 TOTAL (Also enter on line 9, Recapitulation) $ 16.009.60 SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent Marie K. Poole Decedent's Name Page 1 Fite Number Schedule H -Funeral Expenses ~ Administrative Costs - B7. ITEM NUMBER DESCRIPTION AMOUNT 19. Kemper Homeowners Insurance $112.25 20. Earl Moyer, Repair water heather and drain sump pump to outside $300.00 21. Jem Environmental, mold removal $550.00 22. Orrstown Bank, checks $9.00 23. Help U Sell, Commission $5,000.00 24. One Percent Realty Transfer Tax $1,180.00 25. Buyers Help with Real Estate $5,500.00 26. 2010 County Real Estate Tax Bill $565.28 27. Borough of Carlisle -Water Sewer Bill $73.27 28. Register of Wills $38.00 SUBTOTAL SCHEDULE H-B7 ~ $13,327.80