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HomeMy WebLinkAbout11-12-10],5056051,047 REV-15 0 0 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue W , County Code Year File Number Bureau of Individual Taxes PO BOX 280601 t INHERITANCE TAX RETURN ~ ~ j^j Harrisburg, PA 17128-0601 •°, ~ ..A RESIDENT DECEDENT `"~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth Decedent's Last Name Suffix Decedent's First Name MI (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Return O 4. Limited Estate O 6. Decedent Died Testate (Attach Copy of Will) O 9. Litigation Proceeds Received O 4a. Future Interest Compromise (date of death after 12-12-82) O 7. Decedent Maintained a Living Trust (Attach Copy of Trust) O 10. Spousal Poverty Credit (date of death befi~veen 12-31-91 and 1-1-95) O 3. Remainder Return (date of death prior to 12-13-82) O 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes O 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFO 1VIATION SHOULD BE DIRECTED TO: Name Daytime T I phone Number .~_ Firm Name (If Applicable) REGISTEF~ILLS USl,~NLY ~. ~' First line of address Second line of address City or Post Office W~C~~ T UCk State ZIP Code /~ ~ ~~ ~P Correspondent's e-mail address ,_~ © .~ ~ (^-- ~ • ;_ -~ i ~ -- ~ _~ -~, _~~ c::- ; ~ ~ _ } _ ~" ~ C~"7 _ : ~ DATE FILED 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 than the personal representative is based on all information of which preparer has any knowledge. SIGNATU~F P~r~N RESP9NS1 LE FOR FILING RETURN ~ ATE fa ADDRESS Z 1 ~' Z ~~ ~ ~~, GJ~n~~~; v'~ ~Z~ti~f SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056051047 15056051047 J 15056052048 REV-1500 EX Decedent's Social Security Number Decedent's Name: 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. 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. 7 3 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. 7 '~ 7` ~ ~ 5 ~' 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. ~ c~'`~ ~ , y 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. .. 10. 11. Total Deductions (total Lines 9 & 10) ................................. .. 11. `l ~ ~ ~ „ ~ I 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. 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. ~ ~ S ~ 1 .0 ~f 1 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 .0_ • 15. 16. Amount of Line 14 taxable }} ~~n at lineal rate X .0~ J ~ o~ ~ . ~ Q 16. ~ h ~ .-,~ / . 9 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. ~~ ~ ~~ I . 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 15056052048 15056052048 J REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME sa,~~ ~ ~ ~ < ~k STREET ADDRESS I ~-~ ] i arc e ~s^; V e CITY S TE ZIP C ~~ ~ I~ s le ~q ]~ 6 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1> ~ JoZ`1,~e Total Credits (A + B + C) (2) 3. InterestlPenalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E ) 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. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) ~~,1 C7 (4) (5) ~ 1 ~~ ~~ ~ ~ (5A) ~ C1. (5B) 3, ~ ~O ~ . d 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 .................................................................................................................... ...... ^ X 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? ........ ...... ^ 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 January 1, 1995, the tax rate imposed on the net value of transfers to 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 the surviving 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 statutory requirements 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 twenty-one 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 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-half (4.5) 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 twelve (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. REV-1509 EX + (1-97) - SCHEDULEF COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ~ ~ v'`L ~~ ~Z r~G ca c~ Vl1 U ~c~ S ~~ ~~ J~. ~ L 2 z. L' (~ V S~~ ADDRESS RELATIONSHIP TO DECEDENT B. C. .IOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY Include name of financial institution and bank account number or similar identifying number. Attach deed for jointly-held real estate. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTER E ST DATE OF DEATH VALUE OF DECEDENT'S INTEREST A ~ CSI II ~2Yhj?+tJ'~ ~'~~ ~.~12~-k ~ ~~~ ec~t'~ U.~~C,1 ri ~ °a, <`~c1 ~ ~~ c ~ ~ G ~j v ~a, ~ ~7. c~$ 1. . rC 7-I C~ 3q o`6 ~,,;, nos .c~~k~n~ ,~ Ceps ~ v ~~~; s~,~l~ ,~Yl st -E- ~--~ ire ~ ns ~ _ 2Qnce ~S~z ~C~ 1~`7 Id.3q~ 1 5-z,~ ~~ S ~~o ~~s o ~ p ~~ ~~ fib--3~o~ S~or~ TOTAL (Also enter on line 6, Recapitulation) I $ ~ ~, 7 J~,S ~Q (If more space is needed, insert additional sheets of the same size)