HomeMy WebLinkAbout08-10-09~'"
,~
15056051047
~'' REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes ~,. County Code Year File Number
Po Box 2sosol INHERITANCE TAX RETURN
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 8 0 0 8 9 9
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
2 0 g 2~ q 3 ,~ 3 0 3 2 4 2 0 0 8 0 3 2 5 1 9 3 4
Decedent's Last Name Suffix Decedent's First Name MI
S a t c h e 1 1 W i n i f r e d T.
(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
O 1. Original Return ~ 2. Supplemental Return O 3. Remainder Return (date of death
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
between 12-31-91 and 1-1-95)
prior to 12-13-82)
Q 5. Federal Estate Tax Return Required
t~ 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 INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
~~
;,
A n t h o n y L, D e L u c a E s q 7 1 7, ~'' ;:.~ 8 4: . 4
Firm Name (If Applicable) -
REGISTERR~ QF W LS U ONLY4
~..~ ~ ._
:.,} ~
First line of address ~. a `; ~ -~ `-
- ...~. ._
P O B o x 3 5 8 =~~ I~.? -'
Second line of address -~'' N
CO
1 1 3 F r o n t S t r e e t
City or Post Office State ZIP Code DATE FILED
B o i l i n g S p r i n g s P A 1 7 0 0 7
Correspondent's a-mail address:
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.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
~~~~
Side 1
1,5056051047 15056051047
ADDRESS ° ~ T
/S'0 .`~ ~.,. M r _. ~~ 1G ~~ ~ 761.3
J
1,5056052048
t
..
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: 2 O 9 2 6 9 3 6 3
RECAPITULATION
1. Real estate (Schedule A) . .......................................... .. 1. 1 4 ~ 5 4 '. 0 .8 0
2. Stocks and Bonds (Schedule B) ..................................... .. 2. 0 • O 0
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 0 . O 0
4. Mortgages & Notes Receivable (Schedule D) ........................... .. 4. 0 • 0 0
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. 0 • O O
6. Jointly Owned Property (Schedule F) p Separate Billing Requested ..... .. 6. O . 0 0
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) p Separate Billing Requested...... .. 7. 0 • 0 0
8. Tota! Gross Assets (total Lines 1-7) .................................. .. 8. 1 ~ ~ , 5 4 ° 0 • 8 0
9. Funeral Expenses & Administrative Costs (Schedule H) ... ..... ......... .. 9. 2 O: 0 • 0 0
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. .. 10. O • 0 0
11. Total Deductions (total Lines 9 & 10) ................................. .. 11. 2 O 0 • 0 O
12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12 1 4 ~ 3 4 O , 8 Q
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ...................... .. 13. 0 • 0 0
14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14, 1 4 3
r 4 Q • $ O
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
at lineal rate x .0 4 5 1 4 3 4 0. 8 0 16. 6 4 5• 3 4`
17. Amount of Line 14 taxable
at sibling rate X .12 . 17.
18. Amount of Line 14 taxable
at collateral rate X .15 . 1 g,
19. TAX DUE ....................................................... .. 19. 6 4 5. 3 4
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
C~
Side 2
15056052048 15056052048
REV-1502 EX+ (6-98)
SCHEDULE A
COMMONWEALTH OF PENNSYLVANIA REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Winifred T. Satchell 21-08-00899
Alt real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
t. One half interest in residential property
situated at 3744 N. Sydenham Street, $14,540.88
Philadelphia, PA
See attached Real Estate Transfer Tax Certificati n
for this property. This is a supplemental return
because the above one half interest in said
real estate was conveyed to the Estate of
Winifred T. Satchell on February 12, 2009. As
a result, it is respectfully requested that there
be an abatement of any interest and/or penalty
due and owing.
TOTAL (Also enter on line 1, Recapitulation) l $ 1 4 , 5 4 0 . 8 8
(If more space is needed, insert additiona{ sheets of the same size)
REV•1511 EX+ (10-06)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Winifred T. Satchell 21-08-00899
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B.
1
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City
Year(s) Commission Paid:
State Zip
2• Attorney Fees Anthony L . DeLuca, Esquire 2 0 0.0 0
3• Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State
Relationship of Claimant to Decedent
4,
5.
6.
7.
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
Zip
TOTAL (Also enter on line 9, Recapitulation) I $ 2 0 0 . 0 0
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (9-00)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Winifred T. Satchell
FILE NUMBER
21-08-00899
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY ~ ~ Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. Vicki L. Stirkey Daughter one-third
1508 Spring Road
Carlisle, PA 17013
2 William Satchell Son one-third
418 Pearl Lane
Williston, South Carolina 29853
3• Steven Satchell Son one-third
9823 Brandybuck Drive
Charlotte, North Carolina 28269
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THR OUGH 18, AS APPROPRIATE, O N REV-1500 COVER SHEET
II NON-TAXABLE DISTRIBUTIONS:
1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ - 0 -
(If more space is needed, insert additional sheets of the same size)
PHILADELPHIA REAL ESTATE
TRANSFER TAB CERTIFICATION
Date Recorded
City Tax Paid
Complete each section and file in duplicate with Recorder of Deeds when (1) the full value consideration is not set forth in the Deed,
(2) when the deed is without consideration or by gift or (3) a tax exemption is claimed. If more space is needed, attach additional
sheets(s).
A. CORRESPONDENT -Ali inquiries may be directed to the following persons
Name i eiepnone Numner
Margaret T. Enty Area Code ~215~,927-5756
Street Address City State Zip Code
6947 N. 19t" Street Philadelphia Pa 19126
B. TRANSFER DATA Date of Acceptance of Document J
Grantor(s) Lessor(s) Grantee(s) Lessee(s)
Margaret T. Enty, Executrix of the Estate of lriyle R. Enty, Owner of a One-Half (1 /2)
Garland W. Turner, A/K/A Garland Turner, Deceased interest and the Estate of Winifred Sarchell
Deceased, owner of the other One-Half (1 /2)
interest as to each One=Half interest, Tenants in
Common
Street Address Street Address
6947 N 19t" Street 3744 N. Sydenham Street
City State .Zip Code City State Zip Code
Philadelphia Pa 19126 Philadelphia Pa 19140
C. PROPERTY LOCATION 1
Street Address City, Township, Borough
3744 N. Sydenham Street Philadelphia
County School District Tax Parcel Number
Philadelphia Philadelphia 131165000
D. VALUATION DATA
1. Actual Cash Consideration 2. Other Consideration 3. Total Consideration
+ 1.00 + 0 = 1.00
4. County Assessed Value 5. Common Level Ratio Factor 6. Fair Market Value
$8,192.00 x3.55 $ 29,081.60
E. EXEMPTION DATA
1 a. Amount of Exemption lb. Percentage of Interest Conveyed
100°'0 _ ___ 144°1°
2. Check Appropriate Box Below for Exetnptiot~ Claimed:
x Will or Intestate succession Garland W. Turner A/K/A Garland Turner Will No. 3458-02
(Name of Decedent) (Estate Fife Number)
~_ Transfer to Industrial Development Agency.
Transfer to a trust. (Attach complete cop} of trust Agreement identifying all beneficiaries.)
Transfer bet~veeil principal and again. (Attach complete cop}j of agency/straw party agreement).
Transfers to the Commonwealth, the Uc~ited States and Instrumentalities by gift, dedication, condemnation or in lieu of condemnation.
(tf condemnation or in lieu of condemnation, attach copy of resolution.)
Transfer from mortgagor to a holder of a mortgage in default. Mortgage Book Number ,Page Number _
Corrective or confirmatory Deed. (Attach complete copy of the prior Deed being corrected or confirmed.)
Statutory corporate consolidation, merger or division. (Attach copy of articles.)
_X_ Uther (Please explain exemption claimed, if other than listed above.) This conveXanee from father to daughter and_
Grandson. Not subject to Philadelphia or Pennsylvania Real Estate Transfer Tax
Acts as amended.
Under penalties of la~~~. f declare that f have examined this Statement.. including accompanying information, and to the best of my knowledge and belief.
it is true. correct and complete.
Signature of Correspondent or Responsible Party ~ Date
i
,r
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21 -0$-00899
DECEDENT'S NAME
Winifred T. Satchell
STREET ADDRESS
..Claremont. Nursing & Rehabilitation Center
1000 Claremont Road
CITY STATE ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. CreditslPayments
A. Spousal Poverty Credit - 0 -
B. Prior Payments - Q -
C. Discount _ 0 _
3. Interest/Penalty if applicable
(1) $645.34
Total Credits (A + B + C) (2)
D. Interest - 0 -
E. Penalty _ 0 _
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)
(4)
(5)
(5A)
(56)
-0-
-0-
-0-
645,.34 _
-0-
645.34
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 :......................................................................................... ^ ^X
b. retain the rigE~t to designate who shall use the property transferred or its income : ............................................ ^ ^X
c. retain a reversionary interest; or .......................................................................................................................... ^
d. receive the promise for life of either payments, benefits or care? ..................................................................... ^ X^
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? .............. ^ X^
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 ~r 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.