The URL can be used to link to this page

Home My WebLink About02-09-11 1505610101 REV-1500 Ex~ol_lo> OFFICIAL USE ONLY PA Department of Revenue Pennsylvania OER~RTNENT OF REVENUE County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 ~ I // /~ / Harrisburg, PA 1'7128 0601 RESIDENT DECEDENT / ,L/ (f, ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 216-14-4551 11 /09/2010 01 /04/ 1922 Decedent's Last Name Suffix Decedent's First Name MI BOWMAN EMANUEL (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 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Retum Required death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD Bt: DIRECTED TO: Name Daytime Telephone Number CLIFFORD BOWMAN (7171226-2994 First line of address 219 BOBCAT RD Second line of address City or Post Office CARLISLE Correspondent's a-mail address: State ZIP Code PA 17013 .--C~-- REGISTER~S USE ONI~'C _ ;., ~ .Ws -fir _! ~ _ ;, ~ t D~ 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. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS SIGNATURE OF PREPARE THER THAN REPR NTATIVE DATE ADDRESS .~ G S H/an~~t~r~ 5•T- cl~I'1-(,, ,~~ it''~ i7Gi 3 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 1505610101 ~~Lf J '-~ `:~ - :::. . ; _s_ .~ ..-F'~ i~~-~ °'~ 7 J REV-1500 EX Decedent's Name: EMANUEL BOWMAN Decedent's Social Security Number 216-14-4551 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 and Notes Receivable (Schedule D) ......................... .. 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)..... .. 5. 52,019.00 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1 through 7) ........................... .. 8. 52,019.00 9. Funeral Expenses and Administrative Costs (Schedule H) .............. ..... 9. 14,902.00 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ......... ..... 10. 11. Total Deductions (total Lines 9 and 10) ............................ ..... 11. 14,902.00 12. Net Value of Estate (Line 8 minus Line 11) ......................... ..... 12. 37,117.00 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. 37,117.00 TAX CALCULATION -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 45 37,117.00 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. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610105 1505610105 1505610105 1,670.27 1,670.27 O J RED'-1500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME -' EMANUEL BOWMAN STREET ADDRESS 219 BOBCAT RD CITY STATE LIP CARLISLE PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 1,670.27 2. CreditslPayments A. Prior Payments B. Discount 83.51 Total Credits (A + l3) (2) 83.51 3. Interest (3) _ 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. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 1,586.76 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 :.......................................................................................... ^ Q 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 Dec. 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? ........................................................................................................................ ^ 0 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)]. 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 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 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 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)]. • 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 blood or adoption. REV-1508 EX+ (ii-io) :~ Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS & MISC. PERSONAL PROPERTY ESTATE OF: FILE NUMBER: EMANUEL BOWMAN Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. If more space is needed, use additional sheets of paper of the same size. ~ pennsylvania DEPARTMENT OF REVENUE ................... INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER EMANUEL BOWMAN Decedent's debts must be reported on Schedule i. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' DONALDSON FUNERAL HOME 8,251.00 MEADOW RIDGE MEMORIAL PARK 2,432.00 FUNERAL LUNCHEON 360.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commission Paid: 63.00 2. Attorney Fees: 3,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation,) Claimant CLIFFORD BOWMAN Street Address 219 BOBCAT RD City CARLISLE State PA ZIP 17013 Relationship of Claimant to Decedent SON 4. Probate Fees: 5. Accountant Fees: 6. Tax Return Preparer Fees: ~~ H R BLOCK TAX PREP FEES 296.00 TOTAL (Also enter on Line 9, Recapitulation) I $ 14,902.00 If more space is needed, use additional sheets of paper of the same size. pennsylvania SCHEDULE ] DEPARTMENT Of REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: EMANUEL BOWMAN 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• CLIFFORD BOWMAN SON 100 ~a II ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I $ If more space is needed, use additional sheets of paper of the same size. ,,~ V ~I: LLl, tl. ' G. ~....+1 C7 Q: :~ t •) N ~ •N r ,a~~~o ~ t f-.(V~~ ~~°, r ~ ~ ,a1Z...Z2 ~~t ,~ ~ , TTj _.~ ~ :~ t~ :z ~_ _..- ~'- N ~~~ r~'-- ....~- ~+'~~- ~~ w w} o w d ti ~~ ~~ C~ s~ ~ ~ ~r ~~`'~ x... ~ ~~ ~~ ~ .._. ,~ ~~ ~ ~ ~ ~~ fl ~. t~ yr -.~3 ,~,. ~~~ ~ r~ ~~1 ~~ ~ z~.~~~ ~,~ ~ 1 .,.., r~•~ iii r;:.: ~:~~ ~~~ ~.i y..Z t..j a - ~, .. ~~. ~° ~~ ~1 ~~ -9 .~.,~ ~~;~ ~~K Q~~ .,,, ~~ µ- . ~~ ~~,~ , f i`.~r;a N ~ ~ ~ ~ ~ O ~ ~ ~ ~ tL3 O /+-. ~ U VJ ~ L L +~ ~ ~ ~ c~ U~~ ~ ~ ~ ~ m .~ ~ ~ Q ~o~oa. a~~~~~ C~ .~ ~ ~ ~ a, E o . ~a~~Um ~ U ~ U 0 0 00 N z~~ wz ~`~ 5 '-' ri; Q C7