The URL can be used to link to this page

Home My WebLink About10-15-10-~ REV-1500Ex (°'-'°' , 1505610143 PA De artment of Revenue ~ OFFICIAL USE ONLY p Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 60X.280601 INHERITANCE TAX RETURN 2 1 1 0 ~~~;~ ~; Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 199 07 9934 O1 17 2010 Decedent's Last Name Suffix LEESE I(If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number Date of Birth 08 12 1916 Decedent's First Name MI WILMA S Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Return ^ 2. Supplemental Return ^ 3, Remainder Rel:urn (date of death prior to 12-13-82) ^ 4. Limited Estate ^ 4a. Future Interest Compromise ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ® 6. Decedent Died Testate (Attach Copy of Will) ^ ~ Decedent Maintained a Living Trust (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death ^ 11, Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch, 0) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number TERRENCE J KERWIN 717 238 4765 r,, First line of address 27 NORTH FRONT STREET Second line of address City or Post Office State ZIP Code HARRISBURG PA 17101 Correspondent's a-mail address: T J K@ K e rw i n I a w f I r m. C O m REGISTER QF-1~LLS US~NLY _~. _.a,l ' -~ a ~- ~ ! : ' 1-~ ~ . - crt T -- :' _, ~. :._i ~:wl ~..) ~~ D/~TE FILED ..~ - ::a.:--I ,, ~~ _ .~ __.~ r-; ~`) _f,:,E ~-, _~ .y Under penalties of perjury, t 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 than the personal representative Is based on all information of which preparer has any knowledge. SIG ~ TURE OF PERSON RESPO SIBLE FOR FILING R N DATE ~~ ~~~ Marsha Wingard ,~~~ -- /' ~ -~ ! ADDR SS 26 Pine Ridge Circle, Enol PA 17025 SIGNA I URE OF PREPARER O~THA I~~SENTATIVE DATE ~~--t - i~% '---~-~r---=---_ Terrence J Kerwin ~ _ ~- ADDRESS 27 North Front Street, Harrisburg, PA 17101 Side 1 1505610143 1505610143 J 1505610243 REV-1500 EX Decedent's Social Security Number oecedenc~s tvame: L E E S E, W I L M A S. 1 9 9 0 7 9 9 3 4 RECAPITULATION 1. Real Estate (Schedule A) ....................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................................................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. 121,730.09 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested............ 7. 8. Total Gross Assets (total Lines 1-7) ..................................................................... g, 1 2 1, 7 3 0 0 9 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 13,061.07 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 9, 195.76 11. Total Deductions (total Lines 9& 10) ..................................................... .............. 11. 2 2, 2 5 6 8 3 12. Net Value of Estate (Line 8 minus Line 11) ........................................................... 12, 9 9 , 4 7 3 2 6 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............................................... 13, '7 4 , 4 7 3 2 6 14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... 14. 2 5 , 0 0 0 0 0 - __ 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. 16. Amount of Line 14 taxable at lineal rate X .045 16. 17. Amount of Line 14 taxable at sibling rate X ,12 17. 18. Amount of Line 14 taxable at collateral rate X .15 2 5, 0 0 0 0 0 1 g, 3, 7 5 0 0 0 19. Tax Due .................................................................................................................. 19. 3, 7 5 0. 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 a J REV-1500 EX Page 3 File Number 21 - 1 0 Decedent's Complete Address: Leese, Wilma S. __ __ STREET ADDRESS 340 Messiah Circle CITY - __ - - -____ ~ STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A• Prior Payments B. Discount 3,570.00 187.50 Total Credits (A + B) (1) 3,750.00 3. Interest 4. 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. (2) 3,757.50 (3} 0.00 (4) 7.50 1;5) Make Check Payable 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 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 December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................................................... 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death'a........ 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)J. 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 retturn 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 4.5 percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)J. • 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 bloodd or adoption SCHEDULE E ~ CASH, BANK DEPOSITS, & MISC. '~ COMMONWEA~THOFPENNSYLVANIA i PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Leese, Wifma S. 21 - 10 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Certificate of Deposit, PNC Bank, account #31300328720 2 Certificate of Deposit, PNC Bank, account #31800213808 3 Certificate of Deposit, PNC Bank, account #31500240187 4 Certificate of Deposit, PNC Bank, account #31800239999 5 Certificate of Deposit, PNC Bank, account #31500287856 6 Certificate of Deposit, PNC Bank, account #31500309234 7 Checking Account, PNC Bank, account #5080030738 8 Money Market Savings Account, PNC Bank, account #5001902236 9 PA tax rebate/refund TOTAL (Also enter on Line 5, Recapitulation) VALUE AT DATE OF DEATH 21,009.50 7,674.77 6,049.60 12,481.79 1,179.22 6,181.17 30, 535.29 36,396.75 222.00 121,730.09 SCHEDULE H FUNEFt~L DAISES & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN /~~~A'A'~T~/~~7~ /C ~'-/'1C7Y+ RESIDENT DECEDENT rY.A~~N,N ~ Iv\ ~ IYG VW ~ ~7 __ _ _ _ FILE NUMBER ESTATE OF Leese, Wilma S. 21 - 10 Debts of decedent must be reported on Schedule I. ITEM --___ __ -- _- - - - NUMBER ,FUNERAL EXPENSES: DESCRIPTION AMOUNT __ A. 1 Neill Funeral Home 329.83 B. ADMINISTRATIVE COSTS: ~ , Personal Representative's Commissions Name of Personal Representative(s) Marsha Wingard 6,086.51 Street Address 26 Pine Ridge Circle City Enola State PA Zip 17025 Year(s) Commission paid 2010 2. Attorney's Fees Kerwin & Kerwin 6,086.51 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 319.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Register of Wills -additional Short Certificates 8.00 TOTAL (Also enter on line 9, Recapitulation) 13,061.07 Sc~~edule H Funeral E~ & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ~'~ Cay`~ RESIDENT DECEDENT ESTATE OF Leese, Wilma S. 2 Cumberland Law Journal -estate notice FILE NUMBER 21 - 10 75.00 3 The Sentine{ -estate notice 70.72 4 Notary Fee 5.00 5 Register of Wills -releases 30.00 6 Register of Wills -filing of Inheritance tax return and Inventory 30.00 7 Closing costs, e.g. copies, postage 20.00 Page 2 of Schedule H SCHEDULEI ` DEBTS OF DECEDENT, MORTGAGE COM NOHERTANCEOTAXRETURNANIA LIABILITIES, & LIENS RESIDENT DECEDENT _ _._ FILE NUMBER ESTATE OF Leese, Wilma S. 21 - 10 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ___ _ __ ITEM DESCRIPTION NUMBER AMOUNT 1 Roumm -doctor's bill 30.31 2 Alert -account payable 43.52 3 Messiah Village -account payable 5,202.32 4 Verizon -account payable 15.61 5 2009 incomes taxes 325.00 6 Messiah Village -account payable 3,579.00 TOTAL (Also enter on Line 10, Recapitulation) 9,195.76 REV-1513 EX+ (11-08) SCHEDULE J~+ COMMONWEALTH OF PENNSYLVANIA BENEF~C~AR~ES iNHER{TANCE TAX RETURN ~'I R RESIDENT DECEDENT ! ~i ESTATE OF FILE NUMBER Leese, Wilma S. 21 - 10 _- - RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not list Trustee(s) I TAXABLE DISTRIBUTIONS[include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Mrs. William (Alberta K.) Stoops, 22 Courtyard friend 5,000.00 Drive, Carlisle, PA 17019 2 Marilyn Berlin friend 5,000.00 410 Blacklatch Lane Camp Hill, PA 17011 3 Albert and Janet Wentz friends 5,000.00 909 Apple Drive Mechanicsburg, PA 17055 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet, as appropriate. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1 Market Square Presbyterian Church 20 South Second Street, Harrisburg, PA 17101 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 74,473.26 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 74,473.26 REV-1513 EX+ (g-00) m ~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES continued INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Leese, Wilma S. 21 - 10 ______ RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List Trustee(s) I TAXABLE DISTRIBUTIONS[include outright spousal ' distributions, and transfers under Sec. 9116 (a) (1.2)) 4 Marsha Wingard cousin 26 Pine Ridge Circle Enola, PA 17025 5 Sharon M. Garcia friend Note: Clara Jane Myers predeceased Wilma S. Leese 6 5,000.00 5,000.00 Page 2 of Schedule J KERWIN &KERWIN ATTORNEYS AT LAW 4245 ROUTE 209 GOVERNORS' ROW ELIZABETHVILLE, PA 17023 27 NORTH FRONT STREET HARRISBURG, PA 17101 (717)362-3215 (717)896-9089 (717)238-4765 FAX (717) 362-4459 FAX (717) 238-8455 Please Reply To: D ELIZABETHVILLE OFFICE ~ HARRISBURG OFFICE MEMORANDUM TO: PA Department of Revenue FROM: Terrence J. Kerwin, Esquire DATE: October 12, 2010 RE: Estate of Wilma S. Leese Pennsylvania Inheritance Tax Return PATRICK E. KERWIN (1913-1987) GREGORY M. KERWIN - GMKerwin@hotmail.com TERRENCE J. KERWIN - TJK@Kerwinlawtirm.com JOSEPH D. KERWIN - JDK@Kerwiniawfirm.cam HOLLY McCLURE KERWIN - HMK@Kerwinlawfirm.com With respect to the Inheritance Tax Return being filed in the Estate of Wilma S. Leese, payment of tax on the specific bequests totaling $25,000 has been paid at the fifteen percent (15%) tax rate within the discount period. The amount of tax due has not been reduced by the expenses and debts set forth on Schedules H and I. If the Department determines that the inheritance tax should be reduced by the expenses and debts, which in turn would provide more funds to the residuary charitable beneficiary, I would kindly request that the Department make such adjustment to the return. TJK:Iak U:\MEMO\pa-dept-rev-leese-estate.wpd KERWIN &KERWIN ATTORNEYS AT LAW 4245 ROUTE 209 GOVERNORS' ROW ELIZABETHVILLE, PA 17023 27 NORTH FRONT STREET HARRISBURG, PA 17101 (717)362-3215 (717)896-9089 (717)238-4765 FAX (717) 362-4459 FAX (717) 238-8455 PATRICK E. KERWIN (1913-1987) GREGORY M. KERWIN - GMKerwin@hotmail.com TERRENCE J. KERWIN - TJK@Kerwinlawfirm.com JOSEPH D. KERWIN - JDK@Kerwinlawfirm.com HOLLY McCLURE KERWiN - HMK@Kerwinlawlirm.com Please Repty To: ~ ELIZABETHVILLE OFFICE ~ HARRISBURG OFFICE October 13, 2010 Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 RE: Estate of Wilma S. Leese Estate No.: 2110-D070 Dear Register of Wills: Please find enclosed herewith for filing an original and two copies of an Inheritance Tax Return and Cumberland County Inventory for filing. Also enclosed is a check in the amount of $30.00, aswell as aself-addressed, stamped envelope for the return of the receipts and time-stamped documents to me. Thank you for your kind assistance. Very truly yours, .~----~ ~ ,c.,,~,~ C TERRENCE J. KERWIN TJK:Iak Enclosures U:\REG-W1 LL~,cumberland-cty-leese-Wilma-inheritance-tax-return. wpd c~ . _ - r C ~ ~ -L-:1 - . ~ ~ _~ ~ ..._ .~7 _.. _ - ..._.~ -. . _ _.__.- ..... ~~ ~L V i r ~ -~..t _... _..1 ` T _ .. ~ 7 ev. i.4f. 1i I 4` . ;~ ' ~~ R .fi 1' p '. ~. E ,,~ i~, ~,~~ 1 r 1~ Y ~" . J' `~~' f ~ i q k ,t. 2 ,y.,,.~ i r r..~F~ ~. r~ Y x, ~' d ~.a. ~a . s..,~ ~ ~ i;,nr .,.~ !'°`~ . ~ r+r y ~~ 1 ,./ X ~~. ~ , r t F ~~"` F °+wr SE , ':~ ~.. + ,'1 LiJ 1 ~r ~!~. ~ ~ J ~C' f ~ ~ J ~~ rn~ ~ n n Ir __ ~. . ~~ t^ ~ i W Z M x o o `~ O ~ ~ r" U W ~ W ~ ~ Q cn ~-+ ~ o 04. aH~~ p' ,--i H Z ~ ~ ~ O ~ ~ ~~ W U ~ a Z y'U) ~ °zo ~ ~ ~ ~ ~ x W M Y. Q ~ C~ H Pte' ~' ~ W N N cn W ~ w-+ d- IJJ ~ c~ o a~ W U ~ ~ es.., •• O