HomeMy WebLinkAbout09-08-10e `
REV-1500 ~ `°i_1°'
OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania
DEPARTMENTOF REVENUE _°
County Code Year - ®`
File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO BOX 280601
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Harrisburg, PA 1'7128-0601 RESIDENT D ECEDENT t
.,
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
Decedent's Last Name Suffix Decedent's First Name MI
i~l1~1.~~, ~~'~ ~~ ~'
(If Applicable) Enter urviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
~ 1505610101
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL iN Afi~PROPRIATE OVALS BELOW
m 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death
prior to 12-1' 3-82)
O 4. Limited Estate Q. 4a. Future Interest Compromise (date of t~ 5. Federal Estate Tax Return Required
death after 12-12-82)
~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~' 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to 1:ax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOIJILD BE DIRECTED T0:
Name Da+~irr~e~lephone Number
First line of address
3 ~ ~a
Second line of address
State ZIP Code
REGISTER ~~F WILL:i USE ONLY
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City or Post Office
Correspondent's a-mail address: ~ ~ ~w_
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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 t n the personal representative is based on all information of which pre~parer has a knowledge.
SIGNATUR P RSON RES SIElL FILING R '~ ~~ ~~~~~ DATE
ADDRESS ~.. .. .. v.. ......
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE D
ADDRESS
PLEASE USE ORIGINAL FORM ONLY _...._._ --N ~ v
1505610101
Side 1
1505610101
f
1505610105
REV-1500 EX Decedent's Social Security Number
Decedent's Name: ~ Q ~ ~ `~
RECAPITULATION
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1. Real Estate (Schedule A) ............................................. 1. ~,~ V ~' (/ ,
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2. Stocks and Bonds (Schedule B) ....................................... 2. ~~~ ~/~ ,~~
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3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 1 ~(~ ~(,~r
4. Mortgages and Notes Receivable (Schedule D) ........................... 4. ~/ ~ ~ ~ •
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5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. ~ ~ ~ ,~,
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. ~~~~ ~ s
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property `
(Schedule G) p Separate Billing Requested........ 7. ~ ,
8. Total Gross Assets (total Lines 1 through 7) ............................. 8. (~
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9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. " ~ ~ ~ ~1j
(/". ~. ;.
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .............. 10. ' f) j`y tl~
11. Total Deductions (total Lines 9 and 10) ................................. 11. ~ ~~~ ,
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12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. ~ ~,~.,, ~
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13. Charitable and Governmental Bequests/Sec 9113 Trusts for which F'
an election to tax has not been made (Schedule J) ........................ 13. ~ ~~ ~ ~,
14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. r ~ ~ . `~
TAX CALCULATION -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 .0_ 15.
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
1505610105
Side 2
O
15056101fJ5 J
~ REV-1500 EX Page 3
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File Number
DECE~ T'S NAME . ~,.. f ,
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STREET ADDRESS i/f1 -~ ~ ~- 1 ~ ~~° ~~ ,L-. f ~,~,//y C.~ l.._~ ~ ~ ~ L':`
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CITY ,~J STATE / ZIP /~
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Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. CreditslPayments
A. Prior Payments
B. Discount
3. Interest
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.
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(3)
(4)
(5)
Make check payable to: REGISTER OF WILLS, AGENT.
,.,.... ~ . ~ ,a .:: ~ .:., a :, - - ~;:_. ., F~ 'Y -: 2 r - .,s~ _ ~~~,, .y t ?' ,_~.~ :?'k,'~"°i 'mot
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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 shall 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 Dec. 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. ^
3. Did decedent own an "intrust for" or payable-upon-death bank account or security at his or her death? .............. ^
4. Did decedent own 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 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 Jan. 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 requiremE~nts 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 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)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.',~ 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)]. 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.
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