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HomeMy WebLinkAbout09-20-10 (2) 1505610145 REV-1500 ~"°'-'°' Pennsylvania OFFICIAL USE ONLY PA Departrtierrt of Revenue ~,~~~ Courriy Code Yaar File Number surwu of Individual Taxes INHERITANCE TAX RETURN Po Box 280801 CJ (j UCH' g'2 I~tarrisburn. PA 17128-0801 RESIDENT DECEDENT 21 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 03132010 06091912 ~~ ~~ Decedent's Last Name Suffix Decedent's First Name I MI Hess Nancy !~ G (If Applicable) Entsr Surviving Spouse's Information Bslow '~i Spouse's Last Name Suffix Spouse's First Name I MI Spouse's Social Seauity Number THIS RETURN MUST BE FILED 1N DUPLICATE YMITI REGISTER OF WILLS FILL IN APPROPRUITE BOXES BELOW Q 1.Original Return ® 2. Supplemental Return ~ 3. Rert~ainder Return prior to 12-13-9x) (~ 4. Limited Estate 0 4a. Futuro Interost Compromise (date of C] 5. Federal Estate Tax . death after 12-12-82) ® 8. Decedent Died Testate ~] 7. Decedent Msirttained a Living Trust ~ 8. Total Number of Sa (Attach Copy of Vyitl) (Attach Copy of Tnrst) 9. t_4tlgatlon Proceeds Received ~ 10. Spousal Poverty Crodft (date of death ~] 11. F.betbn to tax undi between 12-31-91 and 1-1-95) (Attach Sch. O) 1'FIE de of death slum Raqulnsd Deposit Boxes sec. 9113(A) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONF~ENTIAL TAX INFORMATION SHOULD E DHtECTED T0: Name Daytime Telephone Num Robert G. Frey 7172435838 REGISTER OF WILL USE ONLY N ~ Q ~. First line of address o ~ t S. South Hanover Street ~° `'~ N `r ~ Second line of address ~,~', ~ City or Post Office Carlisle State ZIP Code PA 17013 ~ ~': .. © c. ~.; Comespondsnrs.-mail address: rfrey~freytiley. corn under petjwY, I declare that Dave exarrdned th rotum, b9 ~9 schedules and sta0antetda, and to tt-e best of my of PF~soN q~2o ADDRESS 307 Avon Drive, Carl' e, PA 17013 Zo 5 South Hanover Street' rlisle, PA 17013 LEASE USE ORIGINAL FORM ONLY Side 1 L 1505610145 1505610145 J eaJ 1505610245 REV-1500 EX Decedents Social Se~CUrity Number De~,r:wme: Nancy G Hess RECAPITULATION 1. Real Estate (schedule A) ........................................... 1. NONE 2. Stocks and Bonds (Schedule B) ...................................... 2. NONE 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. NONE 4. Mortgages and Notes Receivable (Schedule D) .......................... .4. NONE 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) ...... 5. NONE I 8. Jointly Owned Properly (Schedule F) Separate Billing Requested ........ 8. 2 4 2 7 6 . 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property ~ (Schedule G) Separate Billing Requested ....... . 7 NONE 'I i 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. t 2 4 2 7 6 . 0 0 9. Funeral Expenses and Administrative Costs (Schedub H) .................. 9. 3 7 9.14 10. Deus of Decedent, Mor~age Liabilities, and Liens (Schedule I) ............. 10. NONE I! 11. Total Deductions (total Lines 9 and 10) ............................... 11. 3 7 9.14 12. Nef Value of Estate (Line 8 minus Line 11) ............................. 12. ~, 2 3 8 9 6.8 6 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which !i an ebction to tax has not been made (Schedule J) ....................... 13. 0 . 0 0 14. Net Value Sub to Tax Line 12 minus Line 13 ....................... 14. I 2 3 8 9 6.8 6 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Llne 14 taxable at the spousal tax rate, or ~ transfers under Sec. 9116 (aX1.2) X .0 0 15. 0. 0 0 18. Amount of Line 14 taxable atNnealratex.o 45 23896.86 1t3. ! 1075.36 17. Amount of Line 14 taxable at sibling rate X • 12 17. ' 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X . 15 18. I 0. 0 0 19. TAX DUE ....................................................... 19. I 1 0 7 5. 3 6 20. FILL IN THE YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 1505610245 1505610245 II J ~_t~ pt P~ g Fue Number 17438-0361 n_~J~.~a~s ~+......Jele A~~raee• 91-1(1..0582 ~~..~. __- -r---- - ---- -- DECEDENTS NAME Nan G Hess STREET ADDRESS 800 North Hanover Street CITY STATE 21P Carlisle PA 1 013 Tax Payments and ;Credits: 1. Tax Due (Page 2, Line 19) (1) 2. Credits/Payments A. Prior Payments B. Discount 0.00 Total Credits (A + B) (2) 3. Interest (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill In box on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE (5) Make check payable to: REGISTER OF WILLS,~AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPIRO TE BLOCKS No 0 1. Did decedent make a transfer and: ~j a. retain the use or income of the property transferred : ...............................................................:............. L,J 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, benefds or care? .......................................................... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer properly within one year of death : ti ? d ^ ........................................... .................................:................... era on without receiving adequate consi 3. Did decedent own an "in trust for" orpayable-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 CT A1S I 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 ar for tike u spouse is 3 percent [72 P.S. §9118 (a) (1.1) (i)j. 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 spous [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 assets and ftling 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 year; of age or younger at death to or for the use adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(ax1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedents lineal beneftclaries is 4.5 percent, except 72 P.S. §9116(1.2) [72 P.S. §9116(ax1)]. • 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. §9118(ax1 defined, under Sectlon 9102, as an individual who has at least one parent in common with the decedent, whether by blood or a 0 -RT OF THE RETURN. ~ of the surviving is 0 percent r disclosure of a natural parent, an ~ noted in ~)]. A sibling is REV-~sog Ex+~o~-~o> Pennsylvania SCHEDULE F DEPARTML3~n' OF REVEPNIE JOINTLY-OWNED PROPERTY MeiERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: F LE UMBER: Nan G Hess 21 _ ~ 0..0582 Man asset t»came )oinUy owned wkhin one year of the decadence dLLte of death, k must be reported do S ule G. SURVIVING JOINT TENANT(S) NAME(S) ADDRESS ONSHIP TO DECEDENT A. Asonia Wolf 307 Avon Drive, Carlisle, PA 17013 Daug ter B. ' C. ~ I JOINTLY OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY x o DATE of DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FlNANCUU. INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE of DFATN OLEpEDE VALUE OF PLUMBER TENANT JOMIT IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTERE DECEDENTS INTEREST 1 A 1211/74 2856 shares of Juniata Valley Financial Corp ($17/share) . . 48,552 5p.00 h 24,276 2. 0 3. p 0 0 0 0 0 0 0 0 I 0 0 ~ 0 0 0 TOTAL (Also enter on Line 6, Recapitulation) ~ , 24 276 .00 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX + (10-09) SCHEDULE H pennsy~vania otaru:Tt~"roF~NUe FUNERAL EXPENSES AND a~lERrr~ Tnx r~uRN ADMINiSTRATiVE COSTS ~~ ~ ESTATE OF FILE NUr1~8ER Nancv G Hess 21-10-0582 Decedent's debts must be roported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Ftepresentatlve(s) Street Address Ctly State zIP Year(s) Commission Paid: 2. Attorney Fees: 3. Family Exemptlon: (H decedents address is not the same as claimants, attach explanatlon.) Claimant Street Addross Ctty State ZIP Relationship of Claimant to Decedent 4. ProbaN Fees: 5. Accour>mnt Fees: ' 6. Tax Return Preparor Fsas: 7. Bonding for replacement of shares 364 8. Filing fees 15 TOTAL (A~Iso enter on Line 9, Recapitulations} I ~ If more space is needed, use additional sheets of paper of the same size. __ ~ _ 1__ REV-1513 EX+ (01-10) Pennsylvania DEPARTtiAENT OF REVENUE INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE) BENEFICIARIES ESTATE OF: FIL~ NUMBER: .~___..+ u_.._ 91.11n_n5R9 ~..v v RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECENING PROPERTY Do Not List Trustss(s) ~ OF ESTATE TAXABLE DISTRIBUTIONS ¢nGude outright spousal dfstribuUons and transfers under j Sec. 9116 (a) (1.2).J i, 1 Asonia Wolf ~, 307 Avon Drive, Carlisle, PA 17013 Daughter ; 100% ~~~ DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUG ENTER DOLiAR AMOUNTS FOR H 18 OF REV-1500 COVER SHE I ET, ~ APPROPRU-TE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. !i I B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. '~ !~ TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. s ', 0 H rtaro space Is needed, use additional sheets of paper of the same size. FREY & TILEY ATTORNEYS-AT LAW 5 SOUTH HANOVER STREET CARLISLE, PENNSYLVANIA 17013 ROBERT M. FREY RETIRED STEPHEN D. TILEY ROBERT G. FREY September 13, 2010 Pennsylvania Department of Revenue TELEP ONE (717) 243-5838 FRCS MILE (717) 243-6441 ~! ~~~ Re: Estate of Nancy T. Hess '~ 21-10-05$2 ~, Dear Sir or Madam: I am writing to provide an explanation to the supplemental inheritah return to which this letter is attached. The original return reported 2,856 sh of Juniata Valley Financial. However, it was recently discovered that the decedent owned jointly with her daughter an additional 2,856 shares due to stock split. The share certificate for these shares was somehow lost or destroyed. Therefore, this return reports the additional 2,856 shares and'thl associated with obtaining the share certificate. I thank you for your review of this matter. Sincerely yours, r-- Robert G. Frey tax cost RGF/tl Encls.