HomeMy WebLinkAbout07-12-10 (2)~_....
1505610143
OFFICIAL USE ONLY
REV-'1500 ~``°'-'°' ~'
PA Department of Revenue pennsylvanfa co~,ty code near Fib Number
Bureau Of Individual Taxes °@"""1B1f°"~1O"'~
Po eox.2aosol INHERITANCE TAX RETURN 21 10 0212
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
186 24 9140 11 10 2009 04 18 1928
Decedent's last Name Suffix Decedent's First Name MI
RILGUS MARGARET E
(ff Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
MI
FILL IN APPROPRIATE OVALS BELOW
0 1. Original Return
^
2. Supplemental Return
^ _
3' pRrior to 12x13-82) (dam ~ ~~
^ 4. Limited Estate ^ 4a. ~~ ~I ~~ ~'~1 ^ 5. Federal Estate Tax Return Required
p M ~e
x^ 8. ^ 7. ~~ r~~)a Living Trust ~ 8. Total Number Of Safe Deposit Boxes
(ap
^ 9. Litigation Proceeds Received ^ 10. S hreen1~~191 and 1-1-95) ' ^ 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 TO:
Name Daytime Telephone Number
JAMS D HiTGHE3 ESQ 717 249 6333
First line of address
354 ALEXANDER SPRING RO
Second Ifne Of address
City or Post Office
CARLISLE
REGISTER OF WILLS USE ONLY
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PA 17015 ~--~~ ^? ~ ~_
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corresponderrt'se-mailaddre:s: jhughes~salzmannhughes.com
Under penalties Of perjury, l declare that 1 have examined the return, indud' accanparmririinngg schedules and statements, and to the basil of my knowledge and belief,
it is true, oorroct and compbte. Declaration of preparer other than tiIe person~l representative is based on all information of which preparer has any knowledge.
S TORE OF PERSON RESPO ISLE~~~(LING RETURN DATE
iw /~ ;~..ii/.L~ James C. Miller ~ / ~ ~~
/SIGNATURE OF P THER THAN REPRESENTATNE DATE /
James D. Hughes Esq. ? /~j/ Za (p
354 Ale nder S rin Road, Suite 1, Carlisle, PA 17015
Side 1
1505610143 15056.10143
REV-1500 EX
1505610243
'$-~- Kilgus, Margaret E.
RECAPITULATION
1. Real Estate (Schedule A) .......................................................................................
2. Stocks and Bonds (Schedule B) .............................................................................
Decedent's Social Security Number
186 24 9140
1.
2.
3.
4.
5.
6.
7.
8. Closely Hekf Corporation, Partnership or Sole-Proprietorship (Schedule C).........
Mortgages A Notes Receivable (Schedule D) ........................................................
Cash, Bank Deposits 8 Miscellaneous Personal Pro
party (Schedule E) ...............
Jointly Owned Property (Schedule F) ^ Separate Billing Requested...........,
Inter-Vivos Transfers & Miscellaneous t~nq Probate Property
(Schedule G) LJ Separate Billing Requested............
Total Gross Assets (total Lines 1-7) ..................................................................... 3.
4.
5.
6.
7,
g,
6 , 4 7 0 . 7 7
, 4 7 0 . 7 7
9. Funeral E
xpenses & Administrative Costs (Schedule H) .......................................
9. 4 , 524.12
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 1 , 952.2 4
11. Total Deductions (total Lines 9 & 10) ................................................................... 1f, 6 , 4 7 6.3 6
12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12, '5 . 5 9
13. Charitable and Governmental BequestslSec 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, -5 . 5 9
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 .00 15. 0.00
16. Amount of Line 14 taxable
0 . 0 0
at lineal rate X .045 16. 0 . 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. 0.00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
L 1505610243 15056102'43
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-10-0212
DECEDENTS NAME
Kilgus, Margaret E.
STREET ADDRESS
700 Walnut Bottom Road
CITY
Carlisle STATE
PA ZIP
17013
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Paymer>Ts
A. Prior Payments
B. Discount
0.00
3. Interest
q, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(1)
Total Credits {A + B) (2)
(3)
(4)
(5)
0.00
0.00
~.~~
Make Check Pa able to: REGISTER OF 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 tranaferred :..............................:................................................ ^
b. retain the right to designate who shall use the property transferred or its income :.................................. ^x
c. retain a reversionary interest; or ............................................................................................................... x
d. receive the promise for life of either payments, benefits or care? ............................................................ ^x
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? .................................................................................................................... ^ ^x
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 benefcary 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.
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 January 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 for disclosure of
assets and filing a tax return are still applicable even ff 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 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 [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 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) . A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by bl or adoption.
Rsv-1601 p(+ (~)
corasa~wFxnt of PENNSYLVANIA
~NNERITANCE rAX RETtIItN
RESIt~NT DECEOENr
SCHEDULE E
CASH, BANK DEPOSITS, ~ MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Kilgus, Margaret E. 21-10~-0212
Include the proceeds or li ~ and ttx date u,e procbsda were receives br the estate.
All propeAy Jolntlyowned ~ ApM of suMvorehlp must be dbclosed on schedule F.
ITEM
NUMBER
DESCRIPTION VALUE AT DATE
OF DEATH
1 Cash on hand 21,00
2 M8T Bank, Checking Account No. 9838899087 1,457.68
Accrued interest on Item 2 through date of death 0.01
3 M&T Bank, Savings Account No. 15004212118708 4,310.24
4 Bll;,lS CrosB/Blue Shield -reimbursement 123.50
5 D-Adams Electric -reimbursement 28.36
6 Elmcroft -refund 518.00
7 MST Bank -refund of service charge 14.00
TOTAL (Also enter on Line 5, Recapitulation) I 6,470.77
(N more space is needed, additional papas of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. &98)
REV-7181 EXt (10-06)
SCHEDULE H
~~,,~,~~~~~~,,,,,,,~ FUNERAL EXPENSES 8~
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Kilgus, Margan3t E. 21-10-0212
Debts of decedent must be reported on Schedule 1.
ITEM DESCRIPTION AMOUNT
q. FUNERAL EXPENSES:
See continuation schedule(s) attached
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
2,624.48
Street Address
City State Zio
Year(sl Commission paid
2. Attomev's Fees Salzmann Hughes, P.C. 1,500.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zio
Relationship of Claimant to Decedent
4. Probate Fees 81,gp
5. Acx:ountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 318.16
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 4,524.12
Copyright (c) 2009 form software onry The Lackner Group, Inc. Form PA-1!500 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Kilgus, Margaret E. 21-10-0212
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral ExQ~~{
1 Carlisle Memorial Service -grave marker 1,500.00
2 Hoffman-Roth funeral Inc. -funeral services 1,024.46
3 Young Alpha Class -funeral luncheon 100.00
H-A 2,s2a.as
Other Administrative Costs
4 Register of Wllb -filing fees 45.00
5 Salzmann Hughes, P.C. -reimbursement for Cumberland Law Journal legal advertising 75.00
6 Salzmann Hughes, P.C. -reimbursement for payment to The Sentinel for legal advertising 198.16
H-B7 318.16
Copyright (c) 2002 form software onlyThe Ladmer Group, Inc. Form PA-7900 Schedule H (Rev. 6-98)
Rw-1b12 EX+ (12-08)
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, ~ LIENS
COMMDNVVEALTN OF PENNSVlVAN1A
eeERITANCE TAX RETURN
RE81DENr DECEDENT
ESTATE OF FILE NUMBER
Ki us Ma aret E. 21-70-0212
Repoli detke inarrred by the deeerNnt prior to death that romained unpaid at the date of death, indudirg umelmburasd iaeeNtal expeneea.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Alert Pharmacy -balance due on account, check written prior to death, clearing after death 91.95
2 Alert Pharmacy -prescription drugs 16,84
3 Guardian Long Tenn Care Pharmacy -balance due on account 475.60
4 Verizon -final bill, check written prior to death, clearing after death 37.38
5 West Shore EMS -balance due for medical services on 10/22/09 and 10/28/09 305.75
6 West Shore EMS -medical services 1,024.62
TOTAL (Also enter on Line 10, Recapitulation) I 1,952.24
(K more space is needed, additional pages of the acme size)
Copyright (c) 2009 form software only The Lackner Group, Inc. Fonn PA-1500 Schedule i (Rev. 12-08)
_ .-_ _. _
REV-161SEX+(11-06)
SCHEDULE J
°0~~~~~-E"Y""'" BENEFICIARIES
ESTATE OF
FILE NUMBER
Kil U8, M8 81'6t E. 21-10-0 212
NAME AND ADDRESS OF RELATIONSHIP TO
SHARE OF ESTATE
AMOUNT OF ESTATE
NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$)
I TAXABLE DISTRIBUTIONS [indude outright spousal
• drsMbubons, and transfers
under Sec. 911 a 1.2
1 Patricia A. Chlebowski Daughter 1/4th residue
129 Country Haven Dr.
Wilmington, NC 28411-9118
2 Linda J. Lebo Daughter 1/4th residue
1745 Cavington Ridge
Auburn, AL 36830
3 James C. Miller Son 114th residue
74 Channel Drive
Carlisle, PA 17013
4 Gloria K. Walker Daughter 114th residue
1003 Armstrong Road
Carlisle, PA 17013
Total
Enter doNar amounts for distributions shown above on lines 15 throw h 18 on Rev 150 0 cover sheet as r riate.
NON-TAXABLE DISTRIBUTIONS:
II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SH}
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08)
~ _ __ _
;;wry
-,
1VI&TBank
499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12
Phone (888)502-4349
Fax (302)934-2955
March 10, 2010
Salzmann Hughes, PC
354 Alexander Spring Road Suite 1
Carlisle, PA 17015
Re: Estate of: Mazgazet E Kil l~.ls
Social Security: 186-24-9140
Date of Death: November 10, 2009
Dear Sir or Madam:
Per your inquiry, please be advised that at the time of death, the above-named decedent had on deposit with this bank the
following:
1. Type of Account Checking Account
Account Number 9838899087
Ownership (Names o, fl Margaret E Kilgus
Opening Date OS~!4/t~6 '
' Balance on Date of Death $1457.66
Accrued Interest $ 0.01
Total $145767
2. ,Type of Account Savings Account
Account Number 15004212116708
Ownership (Names o, fl Margaret E Kilgus
Opening Date 05/10/07
Balance on Date of Death $ 4310.24
Accrued Interest $ 0.00
Total $ 4310.24
Please be advised, there was no safe deposit box found for the above decedent.
# ff upon reviewing the information above, you believe there are additional accounts not referenced, please provide
us with an account number and/or name of any possible joint account holder. For any additional i~ormation on; the
above accounts, inch>idin~g ownership and any changes, closures and/or reimbursement of funds, etc., Please contact
Our Hlgh S!treot Cerlisb b[auch,l West Hlgh Stroet, Cartlals, PA 17013. Call #Y17-240.4538.
Sincerely,
G~i1v~
No ' sa Sears
Adjustment Services