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HomeMy WebLinkAbout06-21-1015056041158 REV-~ ~~a Ex tOS-o5) E Y PA Depa~bnent d Revenue ~p,My rt~ Year File umber 8uroau d lrxNvidus! Ta~aea 21 0 9 0 4 3 9 Po sax 2eoeo~ INHERITANCE TAX RETURN lia-risburb, pA ~7~2e-oso~ RESENT DECADENT ENTER DECEDENT TIdN BEI.G~MII Social Security Number Date of Death Date of Birth 159-60-4150 05022009 01191963 Decedent's last Name MACKEY Suffix Decedents FirstNarne JEFFREY MI W (If Applicable) Enter Sutviiving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number FILL IN APPROPRIATE BOXES BELOW THIS RETURN MUST BE FILED'B! DUPLICATE WITH THE RE~~S'~'ER Q~ WILLS MI 0 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-i 3-82) ^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of ^ 5. Federal Estate Tax Return Required death after 12-12-82) ^ 6. Decedent Died Testae ^ 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes ^ (Attach Copy of ~In ^ 10 (Attach Copy of Trust) th f d t di d C 9113(A) ^ 11 Election to tax under Sec 9. Litigation Proceeds Rec . eived e o ea re Spousal .Poverty t ( a . . between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THS SEC110N MUST ~ COMPLETED. ALL CORRESPONDENCE AND CONt1DENTtly1. TAX INFORMATION sHOULD E!E DIRECTED Tb: Nine Daytime Telephone Number DAVID F• SPANG, ESQUIRE 717-262-2185 Firm Name (If Appircable) WALKER, CONNOR 8 SPANG, LLC First line of address 247 LINCOLN WAY EAST Second line of address City or Post Off~e CHAMBERSBURG REQISTER O~ tIMILLB lJSE ONLY _~ ~ ~- ~ ~ "~ r~ ' ~ ~:. t ~~`~ `b ~-~~ cs ~•°.~ w State ZIP Code PA 1?201 Carespondent's e-ma8 addnea: D F S ~.W C~ L A W O F F I C E• C O M Under penalties of perjury, I deolaro that I have examined this rotum, including accompanying schedules and ~Itatemerrts, and to fhs best of my knowledge and belief, it is true, correrwt and complete. De~araticrr- of proparsr other than tM personal roproeenhti~e is based on ell inform~ltion of which preparor has any knowledge. ~Q OF PREPARER C- ~IER]~910 REPRESENTATIVE Side 1 15056041158 15056041158 8M4847 3.000 J REV 1500 EX 15t]~~042159 Decedent's SodaF Security Number 159-60-4150 nt'sN~•~'lACKEY JEFFREY (~ RECAI'ITUI.ATION 1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . 1. 0.00 2. Stocks and Bonds (Sd~adule B) . .. . 2. 0 • 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. . . . . 3. 0 • 0 0 4. Mortgages 8 Notes Ret~h+able (Sd'~edGle D). .. .. .. . 4. 0 • 0 0 5. Cash, Bank Deposits & Miscelllaneous personal Property (Sd~edule E) . . . . 5. 2 310 6.0 0 6. Jointly Owned Property (Sc~eduie F) ~ Separate Billing Requested . . . . . 6. 0 • 0 0 7. Inter-Vivos Transfers 8 Miaoe~aneous Non-Probate Property (Schedule G) ~ Separate Billing R . . . 7. 0 • 0 0 8. Total dross Assel (total Unes 1-7). 8. 2 3 7.0 6.0 0 9. Funeral Expenses ~ Administrative Costs (Schedule H) . . . . . . . .. . . . . . 9. 5 0 8 0 • 0 0 10. Debts of Decedent, Mortgage Liabilities, ~ Liens (Schedule i). 10. 0 • 00 11. Total Deductions (total Lines 9 810) . .. 11. 5 0 8 0.0 0 12. Net Value of Estatia (Line 8 minus Line 11) 12. 18 0 2 6.0 0 13. Charitable and Governmental Bequesta/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . .. . . . . . . 13. 0 • 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) .. 14. TAX COMPUTATt~I -SEE INS'Y'RUCT~NS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0 0 • 0 0 15. 0.00 16. Amount of Line 14 taxable at lineal rate x .01.5 18 0 2 6.0 0 1 s• 811.0 0 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. 811.0 0 20. FILL IN THE 80X IF YOU ARE iREt~t1E3TING A Y~FUND OF AN OVERPAYIII~NT Side 2 ~,.~„~ 1505b042159 8M48482.000 15056042159 REV 1500 EX Paps 3 File Number Decedent's Color AtJdnetss: . , , ~ u 7 u 4r DECEDENTS NAME STREET ADDRESS CI1Y STATE ZIP Tax Paylments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit 0 •0 0 B. Prior Payments -0 •00 C. Discount 0 • 0 0 3. Interest/Penatty if applicable D. interest 12.00 E Penalty o . 0 0 (1) 811.00 Total Credits (A + B + C) (2) ~ • Total UterssUPenaRy (D + E) 4. If Line 2 is .greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. f#il in box on Page Z, Lfne ZO >bo r+equost a nNund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (3) 12.0.0 (a) 0.00 (5) 823.00 A. Enter the interest on the tax due. (5A) 0 • 0 0 B. Enter the total of Line 5 + 5A This is the BALANCE DUE. (56) 8 2 3.0 0 Ariake Check Payable to: ~S'TER QF WlLL.S, AC~ElVT ~ ~,~ ,~ ~~ PLEASE ANSWER THE FOLLOMINrG QUESTIONS BY PLACMIG AH "X" iN THE APP~tOPR{ATE BLOCKS Did decedent make a transfer and: 1 ~, N . ~ ~ J ~ .. .. .. a. retain the use or income of the property transferred; ....... .. ... - ~ X b. retain the right to designate who shall use the property transferred or its income; ... .. ... or n interest i i t X . ..... ..... ... .. . ; o ary n a revers c. re a X 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 ANBWER TO ANY OF THE ABOVE t2UE8T10N8 IS YES, YOU MUST COMPLETE 8CHEDULE Ci AND FLE R 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 j72 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 surviv~g spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (i71. The statute dc~s 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 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. §9118(1.2) [72 P.S. §9118(a)(1)]. The tax rate imposed on the net value of tr~sfers 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 who has at least one parent in common with the decedent, whether by blood or adoption. 6M4871 1.000 REV-1508 EX+ (8-9~ SClt~~E ~ COIY~IAO~NVEA~TH of PEr~18Yl.vAf~NA CASH, .BANK DAP©#ITS,. 8c MiSC. If~ERtfAN~E TAX RETURN qtr r>Ft~t~r ~'~• ~~~~ E8TATE OF ~~ NRR J®ffroy W Mack~v 21 09 0439 3W48AD 1.000 (If irtoro space is flMded, Insert addWonai llNlti dthe same sips) ~' `y t '~ i, *~ ~}~ [~`~` a~ ~ ~~ ~' ~ k`" ~ ~ ~ ~ y ~ ~ r ~ ~, Q ~ ~ ~ ~~Y~. ~,~f. ~ ~S~~~r~` - ~. -DEPOit1?: 4~ , r~f yOUf'QC~Okllit For- enhatxa9d s~cu row~c . number has besii,bbcked out on this copy . ' . ~= . ,, :' .. ... , : ~_ . . ~ , , . ~~ ... . ,., .. ,:.... ..r , , NO? NEQtXTIABLE _t, ;:' . . .. ... ~. _ ::4 :: .: 'W ~ ~ t P r ~ ~ ~~ t i r <r:. .7~~3 i5 ? - . s .~~ ', - ~' ~~ Gila Conyezs i s one of three " r~:' ~`~ : ~_' fi sur~ivf ng chl ldren of the '~ ~t.. F ~ f ~ ~' Jeffrey Mackey :Estate . _. . k s`~ ~ ~ .~ ~ ~ Al ~ ~ ~~ f .- y,u'a ~ ~ ~ ~ ~ ~;~~ 2~4 .~~ ~~, x ~ Ty ~ T . rf ~ ,. ~ rE y ~I L ..' ~ fi~. ~ - ~ x ~~' x. w ' r ,x ,r~, r: i rr~~, ~ i .. _ ~ ~~:~3 ~~' y ~ x .. ]~ 3.. ,* fl~i f xV 1i ~~~. .x ~~} "~f x.221 ~ ~~ } ~ '~ F L ~{p L 'j~i~ ~ k 1 ~' '! S ~ ~; x - i w ;fit L C ~~ ~i '.- ~~~yr~ { Yt 7~ T}' . ~ ~ y:. `' d ''~~~~ A~~ - : .. .,.. . a ...~ ,~. .. ~~ ' I .Y ^ /a1cu71r ~$VE ~! Q ~ Mol1fN Q ^ e~rtsss n ~~ O.3a~s o~ q good . o O V. ~ ~ t3C~`~' ^ GIo1Mnp ' . : a. Home n v~Ms a ~ n o~ ,,~~. Fo~ro ~~ _` va .. f DEPQeri For enhanced security xour account number has been blocked out on this copy ~.p Merry irLX~'? C G~ ~ . ~ :.. NO ? NECiO?IA®LE . Pays~ent to the funeral hc»se was . advanced on behalf of the. Jeffrey Mackey Estate frees the Estate of Ethel M. Henry. i Tyler Mackey is one of three surviv~nq children of the • Jeffrey Mackey Estate. i ~~ ~: . Final distribution to the Jeffrey E . Mackey Eat,ate from the Ethel M . ' Henry Estate ~r- ~ ~ '. a;:!~ k `' fir.-~ ~'0 30 6 50 9 9 3 SAN ~:~ 3 i i00 2 6 ?~: 6 30 L 5008 3 5 50 9N' REV-1511 EX+ (10.08) col~loNw~-L~rl ol= PEIelsnwwlA N~ITANCE TAX f~TtJR~i SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUII~R J®ffrw W. Ma~yrv 21 09 0439 f{Jetns of decedent must tie roportsd on 8chsdule 1. ITEM NUMBER DESCRIP110N AMOUNT A. FUI~RAL EXF~ENSES: f, Fogelsanger-Bricker Funeral Homo funeral services 3,265 B. ADMlNISTi~ATNE COSTS: 1. Personal R~nesentative's Commissions Name of Personal Representative(s) `T; 11 D . Conyers and Boott E . Mack~r Street Address see attached City State Zip Yeer(s) Commission Paid: 2. Attorney Fees 3. Family E~aemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant none Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. AccountanCs Fees 6. Tax Retum Preparer's Fees 7. 1 The News-Chronicle Co. -legal advertising 2 Cu~aberland Law Journal -legal advertising 1,500 87 138 75 TOTAL (Also enter on line 9, Recapitulatlon) ~ a 5 , 0 65 ~w~s,~-c ~.ooo (if more space is needed, insert sidditlonad sheets of the same size) REV 1513Ex+(11-08) SCHEDULE J pennsyivania °~'°~ BENEFICtARtES INHERITANCE TAX RETURN RES~EI~'f DECEDENT FEE NUADER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Lbt Trusbs(s) OF ESTATE ( TAXABLE DISTRIBUTIONS Iindud~ spousd digrlbutions, and trnnslers under Sec. 2118 (a) (1.2).] 1. Jill D. Conyors Daughter 1 /~. Of Z'elidu 10352 Roza Run Road Orrstoxn, PA 17244 2 Scott E. Mackory Son 1 /3 of =esidu 640 Hickory Inn Road Chambaraburg, PA 17202 3 Tyler Mackory Son 1 / 3 of resiau 10303 Muddy Run Road Orrstoxn, PA 17244 ENtER OOLLAR A~AOUNTS FOR DIS IRIBtltION6 StIDVNd A~VE ON LN!ES 15 TFROUQH 18 OF REV 1500 COVER SHEET. AS APP ROPRIATE. 11 NON-T/UEABL~ DISTIIIBIfTiCfMS: A SPOUSAL D18TRlBUTtONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. t2iARiTABLE AND t30VERN1I~NTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL. NCMI-TAXABLE DtSTRI ON L,tNE 13 OF REV 1500 COVEit SHEET. i 0 e ew~eAi 2.000 If mots spice is nss0>ed, insert I st~sscs oT the serve sme. Estate of Jeffrey W. Mackey Executors (Page 1) Name Jill D. Conyers Address 10352 Rowe Run Road Orrstown, PA 17244- Tax ID 191-70-9797 Name Jeffrey E. Mackey Address 640 Mickey Inn Road Chambersburg, PA 17202- Tax ID 203-62-7951 159-60-4150.. ~,~. ~ , •~ l~n,a B. Walyter, Esquire mbw@v~ncslawotfice.com lNithaei J. Connor, Esquire mjc@walawof 1:ice.com David F. Spang, Esquire dfsOwcslawoffice.com WALKER CONNO~ SPANG,~ ,~.a, zmo Cumberland County Courthouse Register of Wills 1 Courthouse Square Carlisle, PA 17013 Re: Estate of Je~ey E. Mackey Fide Number: 2109 0439 Dear Register of Wills: 247 Lincoln Way East Chambersburg, PA 17201 (717) 262-2185 Fax (717) 262-2187 Stacey A. Shank Paralegal Julie M. Metz Estate Paralegal Enclosed for filing please find two copies of the REV-1500 in the above- referenc~ed matter. I have also enclosed an extra copy of page one of the return for you to time stamp and return to me in the enclosed envelope. Our check for the tax owed in the amount of $823:00 is enclosed, as well as our check in the amount of ~ 15.00 for the filing fee. If you have any questions, please feel free to call me. Very truly yours, ~~1 r J M. Metz ~ E to Paralegal t~' ~ ~~ ~' -~ ~~ .; r ' ~ ,.. Enclosures ~ ~„~ ti .-~ ; is= ~:~ t~ _r ~, .~ ',., M ~, p t...'~ C"'3 W "~"? s~ •~ .~; ,.~»