HomeMy WebLinkAbout12-22-10 (2)15056041125
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number
PO BOX 280601 ~~ 0 9 0 0 6 6 1
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
1 9 6 1 4 2 5 7 6 0 6 0 5 2 0 0 9 0 3 2 5 1 9 2 6
Decedent's Last Name Suffix Decedent's First Name MI
B R A M E L O I S Ivj
(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 INAPPROPRIATE OVALS BELOW
1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death
prior to 12-13-82)
4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required
death after 12-12-82)
^X 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
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. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
J A N E A DA M S E S Q U I R E 7 1 7 2 4 5 8 5 0 8
Firm Name (If Applicable) t,,~
First line of address
1 7 W S O U T H S T
Second line of address
City or Post Office
C A R L I S L E
Correspondent's a-mail address: eSgadamSCc~4mail.COm
REGI F WILLS US~NLY
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State ZIP Code i __ __. ~"FILED ~~~r.~
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Under penames 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, co nd complete. Declaratio of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNA RE O P SON R O I OR FILING RETURN ~ / DATE
17 W
SIGNATI
outh St., Carlisle
PREPARER OTHER THAN REPRESENTATIVE
pn ~~n~~
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ADDRESS
PLEASE USE ORIGINAL FORM ONLY
Side 1
15056041125 15056041125
,~
15056042126
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: LO7. S NI . Brame 1 9 6 1 4 2 5 7 6
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) ^ Separate Billing Requested ....... 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested ....... 7.
8. Total Gross Assets (total Lines 1-7) ........................... 8.
9. Funeral Expenses & Administrative Costs (Schedule H) ................ 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ 10.
11. Total Deductions (total Lines 9 & 10) ........................... 11.
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.
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
16. Amount of Line 14 taxable
at lineal rate X .045 1 6 9 8 0 3 16.
17. Amount of Line 14 taxable
4 0 0
0
at sibling rate X .12 17
18. Amount of Line 14 taxable
1 5 0 ~
~
at collateral rate X .15 1 g
19. Tax Due ................................................19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
15056042126
2 6 0 3 5 9
2 6 0 3 5 9
6 9 5 5 6
6 9 5 5 6
1 9 0 8 0 3
2 0 0 0
1 8 8 8 0 3
0 0 0
7 6 4 1
4 8 0
2 2 5 0
1 0 3 7 1
15056042126
REV-1500 EX Pale 3
Decedent's Complete Address:
File Number
00661
gECEDENT'S NAME
Lois M. Brame ~I
STREET ADDRESS I
324 Chestnut St., apt. 1
CITY STATE ZIP
Mt Holly Springs PA 17065
Tax Payments and Credits:
1• Tax Due (Page 2 Line 19) (1) $103.71
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments $88.14
C. Discount
Total Credits (A + B + C) (2) $88.14
3. Interest/Penalty if applicable
D. 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.
Fill in oval on Page 2, Line 20 to request a refund. (4) $0.00
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) $15.57
B. Enter the total of Line 5 +5A. This is the BALANCE DUE. (5B) $15.57
Make Check Payable to: REG/STER OF W/LLS, 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 right to designate who shall use the property transferred or its income; ............................... ^ X^
c. retain a reversionary interest; or ................................................................................................ ^ X^
d. receive the promise for life of either payments, benefits or care? ....................................................... ^ 0
2. If death occurred after December 12,1982, did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................... ^ Q
3. Did decedent own an "intrust 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-1508 EX + (6-98)
SCHEDULE E
C~MMONwEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ MSC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Lois M. Brame 00661
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointlyowned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. M&T Bank, checking account $1,334.50
2. ~ Personal property ~ $640.00
3. ~ Rent Rebate ~ $600.51
4. Telephone Rebate ~ $28.58
TOTAL (Also enter on line 5, Recapitulation) ~ $
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX + (92-99)
SCHEDULE H
COMIv10NWEALTH OF PENNSYLVANIA FUNERAL EXPENSES Ht
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Lois M. Brame 00661
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B.
2.
3.
4
5.
6.
7.
8.
9.
10.
11.
12.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s)IEIN Number of Personal Representative(s)
Street Address
City State _
Year(s) Commission Paid:
Attorney Fees Jane Adams, Esquire
Family Exemption: (If decedent's address is not the same as claimants, attach explanation)
Claimant
Street Address
City State _
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparers Fees
Register of Wills, filing releases
Rowe's printing
Additional Releases
Additional Probate Costs
Fee to File Inventory & Tax Return
Family Settlement Agreement
$200.00
$75.00
$30.00
$80.56
$15.00
$240.00
$30.00
$25.00
TOTAL (Also enter on line 9, Recapitulation) I $ 695.56
Zip
Zip
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX + (9-Om)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE)
BENEFICIARIES
ESTATE OF FILE NUMBER
Lois M. Brame 00661
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)]
See Attachment Page(s)
I ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
I.I. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
Mt. Holly Springs United Methodist Church Food Bank
Mt. Holly Springs, PA 17065 (food items and canned goods)
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
$20.OC
20.0(
(If more space is needed, insert additional sheets of the same size)