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HomeMy WebLinkAbout11-05-10 (2)1 1505607120 REV.1 ~00 ~J EX (06-05) OFFICIAL USE ONLY( PA Department of Revenue l County Code Year ~ File Number Bureau of Individua Taxes PO 60X 280601 INHERITANCE TAX RETURN . 2 1 10 0 8 0 5 Harrisburg, PA ~~~26-OSO~ RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 161525536 02 212010 09281960 Decedent's Last Name Suffix Decedent's First Name MI SLLLARS DI3NISL A (Ff Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI SELLARS RICHARD P Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATEIVWITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Retum ^ 2. Supplemental Return ^ 9. Remainder RetU~ (date of death prior to 12-13-5~)! ^ 4. Limited Estate ^ qa, Future Interest Compromise ^ 5. Federal EstatelT~x Return Required (date of death aner 12-t2-82) 0 ^ li Decedent Died Testate ^ ~. ADettcedteCM aintained a Living Trust 8. Total Number mf Safe Deposit Boxes ( PY ~ Trusq (Attach Copy of VYa) 9. Liti ation Proceeds Received ^ g ^ 10. Spousal Poverty Crotlft (date of death ^ 1 ~ _ Election to tax Unger Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach SCh. O) JAMBS J. MCCARTHY, JR., BSQ. Finn Name (If Applicable) MCCARTHY WSISHLRG CUMMINGS, P.C. First line of address 2041 HLRR STRSLT Second line of address City or Post Office State HARRISBURG PA Daytime Telephor)ejNumber 7172335~b4 ~Q~i t~ I' ZIP Code 17103-1624 Correspondent'se-mailaddress: jatT18S)mCCarthy(~COntca8t.net ~y`''NLY - - ~ , o ~ ; . t cf~ ~ , i r~•, cn ~ i -t;} ; Z Under penalties of per~try, I declare that I have examined this return, including axompanying schedules and statements, and to the best y knowledge and belief, it is and complete. Declatafion of proparor other than the personal representative is based on all information of which ptepar r as any knowledge. E F N ONSIBLE FOR FILING RETURN TE Richard P. Sellars 11' ; ~' / b ADDR SS 807 N. 2nd Street, New Cumberland, PA 17070 SIGNATURE OF PREPARER OTHER THAN REPRESENT IVE li DATE ~.~_ ~ , ~ ~, l~ ~ ~ James J. McCarthy, Jr., Esq. 11I ~I -3 -1~_ 2041 Herr Street, Harrisburg, ibA 17103-1624 L 1505607120 Side 1 I 1505607~L2~0'~ J~ 15~560722~ REV-1500 EX Decedent's SoCiall Security Number o~aarn~sr~mo: SELLARS, DENISE A 16 15 2 S$ 3 6 RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... L 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C).......... 3. 4. Mortgages 8 Notes Receivable (Schedule D) .......................................................... 4. 5• Cash, Bank Deposits ~ Miscellaneous Personal Property (Schedule E) ................ 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property ' 6 , 4 1 8 . 7 2 (Schedule G) ^ Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 6 , 4 1 8 . 7 2 4,925.50 9. Funeral Expenses 8 Administrative Costs (Schedule H) ......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule q ................................ 10. 4 , 9 2 5 . 5 0 11. ............................. Total Deductions (total Lines 9 & 10) ......................................... 11. 1,493.22 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which ', an election to tax has not been made (Schedule J) ................................................. 13. 1 , 4 9 3 . 2 2 ' 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................. 14. , TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line /4 taxable at the spousal tax rate, or transfers under Sec. 9116 1,493.22 15 0.00 (a)(1.2) X .00 . 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 18. 19. Tax Due ..................................................................................................................... 19. 0 . 0 0 I i' 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505607220 1505607~2~a __ _ _ _ _ _ _.. _ _ _ __ _ ~ i_ i _ _ , REV-1500 EX Page 3 File Number 21 - 10 - 0805 Decedent's Complete Address: Sellars, Denise A STREET ADDRESS 807 2nd Street CITY New Cumberland STATE ' pA'' ZIP 17070 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 0.00 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + t;) (2) 0.0 0 3. Interest/Penalty if applicable p. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 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. (5) 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Q , Q Q Make Check Payable to: REGISTER OF WILLS, AGEAMT' PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE AIPP~tbPR1ATE BLOCKS 1. Did decedent make a transfer and: Yea No a. retain the use or income of the property transferred :.................................................................................. x b. retain the right to designate who shall use the property transferred or its income :.................................... x c. retain a reversionary interest; or .......................................................................................................1.......... x d. receive the promise for IHe of either payments, benefits or care? ............................................................. x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death Iwlthout receiving adequate consideration? .............................................................................................................~, ......... ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death9......... ^ 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 MTiAS PART O F THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers td or for the use of the surviving spouse is three (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 tfoe urNiving spouse is zero (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 s~autory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. i For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death'to ~r for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (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 four and one-h~l~ (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. i The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.~.' §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, whethe# Lyy blood or adoption. COMMONWEALTH OF PENNSYLVANIA SCHEDULE G INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF Sellars, Denise A FILE NUMBER 21 -'10 - 0805 This schedule must be completed and filed if the answer to any of questions 1 through 4 oro p~t~e 2 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY Include the name W u» transferee, their relationship to decedent and the date of transfer. Attach a copy of the deed for real estate. DATE OF DEATH VALUE OF ASSET % OF OECD'S INTEREST i EXCLU ION (IF APPLI A9LE) TAXABLE VALUE 1 Commonwealth of PA -State Employee Retirement 6,418.72 100% 6,418.72 {Beneficiary is Denise Sellars Estate) i I TOTAL (Also enter on Tine T, Recapitulation) ',, 6,418.72 COMNAONWEPLTM OF PENNSV~.vnNIA • WNERRANCE TA%RETURN RE8IDENT DEC WENT ESTATE OF Sellars, Denise A SCFEDU.E H FILL E~EN.SF~ 8~ ADIVNSTRATNE ©06T$ FILE NUMBER 21 - 10 - 0805 AMOUNT Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION A. 1 I Parthemore Funeral Home B. ~ ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): 169-44-2975 Street Address 807 N. 2nd Street city New Cumberland state PA zip 17070 Year(s) Commission paid 2. Attorney's Fees McCarthy Weisberg Cummings, PC 3_ Family Exemption: (If decedenl'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 PA Inheritance Tax return 81ing fee Probate Fee -Cumberland County Register of Wills 5. Accountant's Fees 6. Tax Return PreparePs Fees Garcia Garman McCarthy & Shea, PC 7, Other Administrative Costs 1 4,500.00 0.00 175.00 15.00 85.50 150.00 I I TOTAL (Also enter on Ilne 9, Recapitulation) ~ 4,925.50 ,...,T~ REV-~a~a ex.l9-o0l SCHEDULE) COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUM ~R Sellars, Denise A I 21 -'~ 10 - 0805 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Wof'ds ($$$) RECEIVING PROPERTY Do Not ua Trustie(s) I ' TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (L2)] 1 Richard P. Sellars Husband Entire Est~te'i, 807 N. 2nd Street New Cumberland, PA I Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropriate, on Rev 1500 cover sh$et II NON-TAXABLE DISTRIBUTIONS: I A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS ~, TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ~ U.UV