HomeMy WebLinkAbout98-0918r
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COMMOMVVEALTH IVAt~pA
DEPARTMENT OF REVENUE
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j~9 1.Original Retum
^ 4. Limibd Estab
^ 6. Dec>sdertt Died Testeb (laracn Dopy awn
^ 9. Litgation Pr~ooeerle Reoelved
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
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INHERITANCE T4 iTURN
RESIDENT DECE~fT ~ •~ ~,:b~
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~ alUif ~ l~ N DUPLICATE WITH THE
^ 3. RemalwderRetumta~adwnpnorb~2a3~
^ 5. Federal Estate Tax Retum Requ~ed
_ 8. Total Number of Safe Depoelt Boxes
,^ 11. ~ l~ ~ unde_r seG 9113(A) tin sa- oy
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WA«S l v ! ,~ c.taoNW JE
CNo l~ ,.q ~70.~
3. Closely Held Corporatbn,Parinership or Sole-Prr~prietorship
4. Mortgages & Nobs Receivable (Sd>edule D)
5. Cash, Bank Deposits b NraoeAaneous Personal Property
(Sd~edule E)
6. Jointly Owned Property (Schedule F)
7. Inter-Vivos Transiers g Miaceilaneous Non-probate Prup~y
(Sd~edule G or L)
8. Total Gross Asset: (total Lines 1=7)
9. Fur-eral Expenses & Admkriefratnre Casts (Sd>adule H)
10. Debts of Decedent, Mortgage L~biNBes, ~ Lier~ (Schedule I)
11. Thal Dsdudbns (tiobl Llres 9 ~ 10)
12. Net Vahie of Estate (Lime 8 minus Line 11)
13. Charitable and Govemmenbl Bequ~ts/Sec 9113 Trusts for which an election b tax has not been
made (Sd>edule J)
14. Net Vakre Subject to Tax (Line 12 m~us Line 13)
15. Amount of line 14 taxable : : .
ono ~ ct,, ~°~ ~'7Oa.5
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Decedent's Complete Address:
STREET ADDRESS ~ O ~ ~~~ ~~
GTY ~ 1M Q ~ `~ STATE ~ ZIP / ~~ ~!
J' r
Tax Payments and Credits:
1. Tax Due (Page 1 Line 18)
2. Credits/Payments
A. Spv~sal Poverty Olredit - * - 1
C. Discount
3. InteresUPenalty if applicable
C. Interest
E. Penalty
Total Interest/Penalty (D + E )
4. ff line 2 is greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT.
Chock box on, 1 UrH 19 to s nfurrd
5. If line 1 + line 3cis groaterxhap line 2rentefthe difference. This is the TAX DtJ~:
a .. ._
A. Enter the interest on the tax due,
a a
B. Enter the total"of Line 5 + 5A. This is tie BALANCE DUE.
(3)
(~)
(~)., `.
(5A)
(5Bt _
Total Credits (A + B + C) (2)
• B,Y 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 fight to desig~ste who shall use the property transfenred or its income : ................ ^
.;
c. retain a reversionary interest; or ............................................................................................. ^ ~-
d. receive the promiae,for life o~ eiiffer payments, benefits or care? ......................................... ^ ^
2. If death occurred on' or before December 12, 1982, did decedent within two years
preceding death transfer property without receiving adequate consideration? If death occurred
after December 12, 1982, did decedent transfer property within one year of death without
. .
receiving adequate.consideration? ..............................................................................................^
3. pid decedent own an "in trust for" or payable upon death bank account or security
at his or her death? ...................................................................................................................... ^
4. Did decedent own an~individuafr~tir®ment account, annuity, or other non-probate property?....^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS t8 YES,
•~; YOU MUST COMPLETE SCHEDULE Q AND FILE IT AS PART OF THE. RETURN
7.~.,P.S. 1'I'8 (a) (1.1) (irprovided for the reduction of the tax rate imposed on the net value of transfers to or for the use of the
surviving $pot~se from 6% to 3% for dates of death on or after July 1, 1994 and before January 1, 1995.
72 P.S. §8116 (a) (1.1) (ii) provided for the reduction of the rate imposed on the net value of transfers to or for the use of the surviving
spouse from 3% to 0% for dates of death on or after January 1, 1995. The statute does not exemat 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 JANUARY 1,1995 - Please answer the following question by placing an "x" in the
appropriate space.
Did the decedent create a trust or similar arrangement which is solely for the surviving spouse's benefit for his oar her entire
lifetime? Yes ^ No
If you answered yes to the above question, the tax on the trust or similar arrangement is postponed until the death of the second
spouse, at which time it will be fully taxable at the_rat+s(s):~ppiipebleto the rernauinder ben+rOiary~es),:Enter tl~e value of he trust on
Schedule J, Part II, in order to remove it from the catc:ula of the tax due in this ese. Ytw may-wish to file Schedule ~ in order to
make the. election available under Secx+on 911 tt the won >IS made, the ~#ust or slrrnlar errs nt is taxed in the ess~
Fero tax rate,
t o~~r•similar amen ement which benefits the suroivin souse is taxed at the x~te of the
first decedent spouse, the portion of the true g 9 Po
and the remainder is taxed at the rate(s) applicable to the remainder beneficiary(ies). If you choose to make the election,: you must
attach ~Schedrule. O to a timely-filed tax return, along yv~th Schedul@(s) K and/or M in~order to show the apportionment of tkhe trust or
similar arrangement between the surviving spouse aMd~ the r~rfiaiKder tier~eficiary(ies}: '~ ~i.
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REV 1506 EX+(1-0n
COMMONWEALTH Of PENNSYLVANIA
INHERITANCE TAX RETURN
ESTATE OF
CASH, .BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUII~ER
Indude the proceeds of ~tlgar[ion and the date the proceeds were received by the estate. AN property joMtly-cwnad w~ the ri~rt of survivor~ip must ba diacb:.don Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
~ ~
/k~~ s~~ !lam .P
TOTAL (AIsQ enter on line 5, Recapitulation)
(ff move space is needed, insert additional sheets of the same size)
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EV 1511IX t (1~
GOMMONtNEAITH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE ~
SCHEDULE H
FUN~t~AI. EXP~ES ~
ADMlNiSTRATNE COSTS
FILE
DMs-ts ofi decedNrt be npaled on.Schedule 1.
ITEM
NUMBER DESCRIPTION AMOUNT
A. ~ FUNERAL EXPENSES:
B.
1.
2.
3.
ADMINISTRATIVE COSTS:
Pemonel RepreeentetMe's Comn>issions
Name of Personal Rei;~sset~ve (s) ~ i A N ~ ~ • WA
Social Security Niunber(s) i E1N Number ~ Persorrel ReFxeeenfatiMe(s) 1 ~" '~ tea'" ~"'^
Sheet Address l"~ I / ~ V ~
~~, ~11o L •4 s~ ~ «bt~_
Year(s) Commission Paid: ~""`
At6orney Fees
Famiy Exemption: (if decadence address is not the same ~ cls~rrancs, attach eocpianatbn)
Claimant
Street Address
Cry State Zip
Ra~tior~ship ~ Claimant ~ Decedent
q, Probate Fees
5, AcooturtsmCs Fees
g, Tax Rebum Preparers Fees
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t,~wED
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1,3 .
TOTAL (as4 ~-~ ~ line s, Re~pituletion) , : l 3~-_ ~''°
({f more epee is needed, insert addl6~nal sheets of the same sine)
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REW1512 EX • (1.87)
SCHEDULE{
COMMONWEALTH QF PENNSYLVANIA DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
REST NT CE NT
ESTATE OF FILE NUMBER
Mclude unreimburssd medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
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3 - C~vs r ~ ~. I ,~~ l l ~~ ~. (-0 ~~ SC-~1.v~ - ~-~~ 6Z
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TOTAL (Also enter an line 10, Recapitulation) i
(If more space is needed, insert additional sheets of the same sire)
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~b-7513 EX+ (1~8~
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COMMONWEALTH ~ PENNSYLVANIA
INHERITANCE TAX RETtfRN
RESIDENT DECEDF.~(T
ESTATE f~
SCHEDULE J
BENEF~C~A1~~S
FN.E NItMBER
NUMBER NAME AND ADDRESS ~ PERSON(Sj RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS (indude twtri~t spousal disfibutions)
1. nlr~N~
~~E2(s CJC2~ ~ S~J~Ir-1~1~1
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(~.et~tvlC 'EG162F is nJa~r"~/
D is ~~.~,~ ~ r~e
RELATI(}NSMtP TO DECEDENT
Df~ Not i'Js~t Ttts)
AMOUNT OR SHE
OF ESTATE
ENTER DOLLAR Atr~lNTS FOR DISTR1BUTiONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTR~UTIONS:
A. SPOUSAL DISTRIBUTI(NIS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1
TOTAL Of PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET S
- (If mon'space is needed, inseR additiorlaGstleets of the same size}
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NOTICE OF INHERITANCE TAX
- ,~~-~-~- ~ A.P_PRAISEMENT, ALLOWANCE OR DISALLOWANCE
BUREAU OF INDIV~blSA~L? TA~E~~
INHERITANCE TAX DIVISION, `_~'~ OF DEDUCTIONS AND ASSESSMENT OF TAX
PO BOX 280601 ~ [ , ~ ' ~~
HARRISBURG PA 17128-D~'OT"~ ~''
2~ ~ (~ N~~ t 2 P~~ {~~ +~ 4
._
t~~ ~:
225 SOUTH ST
HBG PA 17101
cl) .00
(2) .00
C3) .00
C4) .00
C5) 2, 367.09
c6) .00
c7) .00
CUT ALONG THIS LINE _ ---~ R_ETA_IN LOWER POR_TION_ FOR YOUR RECORDS F'-- _ ___ ___________
REV-1547 EX AFP (12-09~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR -
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE 0F: ROBINSON MARY EFILE N0.:21 98-0918 ACN: 101 DATE: 11-08-2010
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (:Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
b. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
Pennsylvania \ ~
DEPARTMENT OF REVENUE
REV-1547 IX AFP C12-09)
NOTE: To ensure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
C8) _ 2,367.09
c9) 1 , 300.00
clo) 3, 202.13
11. Total Deductions C11) _ 4,502.13
12. Net Value of Tax Return C12) _ 2, 135. OG-
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) _ .0 0
14 Net Value of Estate Subject to Tax (14) 2, 135. 04-
. _
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 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 b = .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 = .00
19. Principal Tax Due (19)° .0 0
TAX CREDITS:
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT C+)
INTEREST/PEN PAID C-)
AMOUNT PAID
DATE 11-08-2010
ESTATE OF ROBINSON MARY E
DATE OF DEATH 06-22-1998
FILE NUMBER 21 98-0918
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 SQUARE
CARLISLE PA 17013
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~.-~~
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