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HomeMy WebLinkAbout08-24-10 (2)c ,~ REV-15t~0 °~ {~-log C?FFICIAL USE ONLY PA Department of Revenue p~ Camty Code Year Fik~ Numtter xner~y~ a ~w~ POrBOX 2I it#uat Taxes iNNE»tt7ANDE TAX RETUf~N ~, Harrisburg, PA s7i28-o6~0~ RESIDENT DECEDENT ~ ~ ~ ~,~ ~_..~ ~ `~ +~ ENTER DECEDENT iNFORMATI;QN BELOW C~ri~l ~Pr~„rit~ Rl~timhor ~$t'p of llpat~fi ?YYY?~ .~c.t° ~-f !?It?h MM~?!?YYYY 189-32-3577 Ofi10312010 04120h 919 __ _ Decedent's Last Name Suffix Decedent's First Name MI ANDRAS MARY R` (If Applicabiej Enter Surviving Spouse's Information f3eio~w Spouse's Last Name Suffix Spouse's First Name MI NIA __ _ Spouse's Social Security Number TNI,S RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ~ Lsu56~uLU1 FELL IN APPROPRIATE OVALS BELOW t~ 1. Original Retum O 4. Limited Estate t~ 6. Decedent Died Testate (Attach Dopy of Will} O 9. Litigation Proceeds Received O 2. Supplemental Return O 4a_ future lr#erest Caarp~rornise (date of death after 12-12-82) O 7_ Decedent Maintained a t.iving 7n.tst (Attac:t- Copy of 7 rosij O 10. Spouses! Poverty Credal (dare of death betweezt 12-31-91 and 1-1-95) O 3. Remainder Retum (date of death prior to 12-13-tit} O 5. Federal Estate Tax Return Required $. Total Number of Safes Deposit Boxes O 11. Election to tax under Sec. 9113{A) (Attach Sch. O} CORRESPONDENT - THIS SECTION MUST BE CO#rIPLETED. Alt CORRENCE AttD CO#ftf?ENTtAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number G. THOMAS MILLER, ESQ. ~..~, _ _ First Eine of address 1 SOUTi-I YORK I~©AU Second line of address City or Post Office DILLSBURG ........................ Correspondent's a-mail address: tltllOfYlHStYE3riZdll.tlet Sta#e SIP Code it€ tsl `,, ~._ ~ ~ _.. r~_; _, ~.~ _~~- _. r-~, -~ ~._`~ ~:__ _ -:i_. --I .'.`DATE FILED ;~ , -. a,. ';.' '_ :.:~? PA :17019 Under penalties of perjury, 1 deGare that ! have ~ this ret~an, lr~uding accompanying sche~dutes and statements, and to the best of my knowledge and belief, it is true, correct and complete. Dedaratiort of pneparer other ttrart the perso+~al ewe is based on ~ iniiortnatipn of which pn3parer has any knowledge. S! ATUR OF PERSO RESPONSit3i.E F F1LiNG RETURN DATE ADDRESS ' 847 Lewisberry Rt~ad, Lewisberry, PA 17339 SIGNA~PREP R n~ R U tit..lSlii_- __ ___ ~~ 2"' ( (I~ I1V Vf\CJJ ..... ... ~ 1 South York Road, Dillsburg, PA 170'19 Lsos61o1o1 PLEASE USE ORIGINAL FORM ONLY Side '! 150561D101 J ~' ~' J REV-1500 EX Decedents Socia! Security Number 183-323577 Decedent s Name: RECAPITULATION 1: Real Estate (Schedule A} ... . . . . . .......... ...... 1. O.OO 2. Stocks and Bonds Schedule B ................... ?.. O.OO 3. Closely Hood Corporation, Partnership nr Snle-Pr~xietrxshi~p (Sr~-4e C} ..... :3. ' O.OO 4. 9 9 ~ ) ........................ Mort a es and Notes Receivable St~edule D ... 4t. O.OO 5. Cash, Bank Deposits anti Misceliar-ecxss Persona! Prt~rt}r (S*'nec+!~ F} ... 5. 6,218.47 6. Jointly Owned Property (Schedule F) O Separate Bring Requested ....... f>. O.OO 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property ~ 00 0 {Scl~etiillc: G} t~ ~~~f~#~ S:~mg !?CGL`.^r±~i. , . ! . . 8. Total Gross Assets {total Lines 1 through 7} ............................. 8. 6,218.47 9. Funeral Expenses and Admir~ist;:,tivt: Ct,Sia {Sci~eciule Ft) ........... . ....... S. 4,574.02 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule !) .............. 10. ' 87.75 11. Tatat i3educilatts (total Lirtta 9 a~wi ifl) ................................. 11. 4,661.77 12. Net Value of Estate (line 8 minus Line 11) .............................. 12. 1, 556.70 13. Chari#able and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. O.OO . 14. Net Yalue Subject to Tax (Lace 12 minus Lire 13} ........................ 14. 1,556.70 TAX CALCULATIOl+I - SLr°.L lt+IST;~UCTifJt+lS Ft?4 ~'if'!'l.ICaSLE !t'~TES 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 45 1,556.70 16. 70.05 17. Amount of Line 14 taxable _ .. at sibl'sng sale X .12 1 ~~. __.. 18. _ Amount of Line 14 taxable at collates! rate X .15 1$. 70.05 i9. TAX DUE ....................................................... n .. 1.~. 1so5610~05 20. FILL IN THE OVAL !F YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O L 1505610105 Side 2 1505610105 ~' ~` REV-1500 EX Page 3 Decedent's Complete Address; Ftte Number MARY R. ANDRAS STREET ADDRESS Claremont Nursing Center 1000 Claremon# Road CITY Carlisle _ _ . sr~rt: PA --- i ZIP 17013 Tax Payments and CredEs; 1. Tax Due (Page 2, Line 19} (1) 70.05 2. CreditslPayments A, Pnor Payments _____ _ _____~~ _ B. Discount _. __ ._ _____ _.. _ _ -__ _ _.. Total Credit (A + B) (2) 3.69 3. Interest (3) 0.00 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. 1 t~s is the fKi'A`i~ENI. Fili in oval on Page 2, Lore 2t) to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is tt~e TAX DtfE. (5} 66.36 Make ~ payable #o: REG#STER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer arid: Yes No a. retain the use or irrCarrie of the property t<ar~€err~rl :.......................................................................................... ^ b. retain the right to designate who shaft use the property trans#erred ~ its inccxne : ............................................ ^ [~ c. retain a reversionary interest; or .................................. ^ ^ ........................................................................................ x d. receive the promise for fife of either payn~nts, tfrts or care? ..........._-- ............. .....:.................................. n 2. ff death occurred after Dec. 12, 1982, d"id cierederrt transfer property within one year of death witfrout receiving adequate cofisideration? ......................................._..........---...................---...........-----....---............ ^ 3. Did decedent own an "in trust for" or payable-upon-death bar-ic acct or security at his or her death? .............. ^ 4. Did decedent own an individual retirerrrent acxxrt~tt, annuity ur other r~on-prdfa~ pro{~erty, which contains a t~f~iary d~~ ................... ...................................................... ^ !F THE ANSWER TQ ANY 4F THE AL~YE t~.1~STIQNS IS YES, Y4ll i~I.~ST GAP! ETE S~1~EI~l1~E C ANA FI~.E R AS PART QF THE RETURN, For dates of death on or after July 1; 1994, and before Jan. 1, 1995, the tax rate itr on the net value of transfers to ar for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1} (i}]. For dates of death on ~ after Jan. 1, 1995, the tax rate irr on the rret vale of transfers to or ~a' #~ use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1j (ii)j. The statute does not exempt a ~ ~ a stuviving spouse fr~orrt tax, the statutory r~uirements for disclosure of assets and filing a tax return are still appf~able even if the surviving spcn~se iss the only beneficiary. For dates of death on or after Juiy 1, 2000: The tax rate imposed on the net value of transfers from a d ~~i 21 years of age or ~ at death to or for the use of a natural parent, an adoptive parent or a stepparent of the is 0 perc~rtt [72 P.S. §911ti{a}(i.2}]. • The tax rate imposed on the roi value of ~r~sfers to or for t#Ee use of the derodvnt's '9^~al ~ro'f~Cioros is ~.5 p?trent, ext~pf as nc~tecl in 72 P.S. §911fi(1.2) [72 P.S. §911ti(a}(1)J. • The tax rate imposed on the net value of U Ifl or for ff~e use of the dea~ent's srgs is 12 percent [72 P.S. §9115(aj(1.3))..A sit~g is detuted, urger Section 9102, as an individual who has at feast one gamrrt in ~ with the dam, u~ by bbod ar adoption. REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECI=DENT sc~fou~ E c~~~,~~p~c~~~ ,~~~~~s~~ps~,p~~sc. TCICJ'~\K~ rR~/Ti.Ri 1 ESTATE ~~ FILE NUMBER MARY ~. ANDRAS 2010-00648 ind~xte ~e prflc~eds of and the dale the proceeds were reveived hY the estate. AN property #oirMlY-o+~d s~ rt~t ~ sarnNrorslrip must be asdosed on Schedetk t=. (~ ma'e spa©e is needed, ~sert ad~ional streets o4 ~e sane size) REV-1511 EXy ;~a-a~~ ~ ~ pennsylYania DEPARTMENT C1F kEVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H ~V~~~L EX~~~S~S ~~V ADMIMISTRATIYE COSTS FS'TA'~F ~3F FILE NUMBER MARY R. ANDRAS 2010-OOfi48 DYs debts ~ ire reparts~ on Scltrre~~le i. ITEM NUMBER .:ESCkIPIIO€V AMOUNT A. FUNERAL EXPENSES: 1' Anthony Massfra Funeral Herne, 4~d Street, Dorxxa, PA 15033 3,938.52 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: 0.00 Name(s) of Persona! Representative(s) Street Address City --- ------ - ------------ State --- ZIP -- Year(s) Commission Paid: 300.00 2. Attorney Fees: G, Tr10m3S Miller, ESqull'e 3. Family Exemption: (If decedent's address is not the same as daimant's, attach expiarration.) Claimant NOrte Street Address City __._..__ -- -__-- -__- State _ _ ZIP ______-- Relationship of Claimant to Decedent 4. Probate Fees: 75.50 ~. Accountant Fees: DenIl7.S Grier, CPA -- P~e~xZr~cf,ion o£ Decedent's 225.00 2010 Form 100 6. Tax Return Preparer Fees: 0.00 7~ Filing Inheritarfce Tax Retum -Form Rev. 1500 15.00 s. Fling Family Settlement Agreement 20.00 TOTAL (Also enter on Line 9, Recapitulation} $ 4,574.02 If more space is needed, use additional sheets of paper of the same size. REti-1512 EX~ {12-0'3? pennsylvania DEPARTMENT OF FtEVEkUE 1NNERITANC£ TAX REl'URN RESIDENT DECEDENT ~~~~~~~~ ~EBT~i OF ~ECEgEf~T, MORTGAGE LIABILITIES & LIENS ESTATE OF F2lE NUMBER MARY R. ANDRAS 2010-00648 Report debts incurred by the prior bo deatl~ tts~ ttd u~+paid at the date of death, including unreimbursed medical expenses. IF mode space ~ needed, insect ad~tionai sheets ~ the same size. •a ~ s ~• REV-lSi3 EX+ (O1-i~) ~ pennsylvania DEPARTMENT Uf REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT - __ >;STAT~ 9F~ FILE NUMBER: MARY R. ANDRAS 2010-00648 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERS0~1(S) ftEC'EIVTNG PROPERTY Do Not List Tntstee(s) OF ESTATE 1 TAXABLE DISTRIBUTION5 j1nClude auUigM spousal disiributions arui transfers under Sec. 9116 (a) (1.2).] i • Betty J. Rudy Datx~~et one-half 2. Richard M. Andras Son one-half ENTER DOILAR AMOUNTS FOR DISTRIBUTIONS SHOWaI ABOVE Of+! LINES 15 THROUGH 18 OF REV-15Q0 COVER SHEET, AS APPROPRIATE. II NON TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1 • None B. CHARITABLE AND GOVERNMENTAL DISTRI61fTIONS: 1. None TOTAL OF PART II -ENTER TOTAL NOM TAXABLE DISTRIBUTIONS ON LIf~ 13 OF REV-1500 COVER SHEET. $ 0.00 SCHEDULE ~ BENEFICIARIES If more space is needed, u~ add~ior-a! sheets of paper of the same size. MILLER and MILLER ATTORNEYS AT LAW 1 South York Road Dillsburg, PA 17019 G. Thomas Miller Thomas R. Miller August 23, 2010 Glenda Farner Strasbaugh, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Mary R. Andras No. 2010-00648 Dear Ms. Strasbaugh: We enclose the following: Telephone: 717-620-8988 Fax: 717-620-8989 gthomasm(a~verizon.net ~~.~ c_ ~ _~ ~ - ~'~ ., . , . _ ~_ ~.;_~ r ~- r~ . ~ , ,~. ;~ ,? -, _ , } _. - - :+ ~~ . ,_ ~ - rte , i i _ ... ~: ,. 1. Inheritance Tax Return in duplicate, with a copy of the Will attached to one copy of the return. 2. A check for $15.00 for payment of the filing fee. 3. A check for $66.36 for the amount that we compute to be due for inheritance tax on this estate as per the return. Your attention to this filing request is appreciated. Very truly yours, f__.. ~ G/._.-- _-.. homas Miller GTM: am enclosures