Loading...
HomeMy WebLinkAbout02-24-11 (2)J 1505607121 REV-1500 EX (os-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes PO BOX 280601 County Code Year File Number INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 1 0 0 1 5 7 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 6 3 2 4 8 8 9 3 0 2 0 7 2 0 1 0 0 5 1 3 1 9 3 1 Decedent's Last Name Suffix Decedent's First Name MI F i n k e y V e r a ~ (If Applicable) Enter Surviving Spouses 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 ~ 2. Supplemental Retum ~ 3. Remainder Retum (date of death 4. Limited Estate prior to 12-13-82) ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required ^ 6. Decedent Died Testate (Attach Copy of Will) death after 12-12-82) ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes 9 Litigation Proce d R i d (Attach Copy of Trust) . e s ece ve ~ 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 CONFIDENTUIL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number S t e p h e n J H o g g g E s q. Firm Name (If Applicable) REGISTER OF MILLS USE ONLY First line of address 1 9 S H a n o v e r Second line of address S t e 1 0 1 City or Post Office C a r l i s l e Correspondent's a-mail address: Under penalties of perju that e it is We, wrrect and I ecl SIGNATURE OF N oNs examined this return, reparer other than the S t r e e t State ZIP Code L P A 1 7 0 1 3 schedules and statements, and to t rs based on all information of which C r.. ~. ~O :7 r-~ED ~ ~ - ~ ~ ~ ti c~'i? ~ - O~ " ~ ci`r 4~_~ i ~"~ ~ ~ ~ :st of my knowk~and b ~ ' rarer has an y knc Inge. pp Z /~E=f // 19 S•~~Inover S,}~:,/J~te• 10]a' Carlisle ee i.~'~m.~ ~' ~ ~ ~ / ADDRESS 5 Shea Court Carlisle PA 17015 PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 1505607121 J J 15O5bO7221 REV-1500 EX Decedents Social Security Number 1 6 3 2 4 8 8 9 3 Decedents Name: Vera L • Fink e RECAPITULATION 1D a D D D. Do 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. 1 5 2 0 6. 4 6 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 Nan-Probate Property U Separate Billing Requested ..... .. 7. ' (Schedule G) B 1 1 5 2 0 6. 4 6 s. Total Gross Assets (total lines t-7) ......................... . .. y 1 8 1 2 2, 3 1 9. .•••• Funeral Expenses & Administrative Costs (Schedule H) .. . •• . 7 4 1 7. 1 2 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .......... 10. . . 11 2 5 5 3 9. 4 3 11 • ............ Total Deductions (total Lines 9 & 10) ~ .. . 12 8 9 6 6 7. D 3 12. Net Value of Estate (Line 8 minus Line 11) ................ • ~ ... . .. 13 Charitable and Governmental Bequests/Sec 9113 Trusts for which • . an election to tax has not been made (Schedule J) .. • • • • . _ • . . • • . • 13. 8 9 6 6 7. D 3 14. Net Value SubJect to Tax (Line 12 minus Line 13) ........ .. ..... ..1a. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 ~ O D 15. D. D D (a)(1.2)X•0 16. Amount of Line 14 taxable 8 9 6 6 7. 0 3 16 4 0 3 5. D 2 at lineal rate X •045 , 17. Amount of Line 14 taxable D D D 17. D ' D D at sibling rate X .12 18. Amount of Line 14 taxable D . D D 1 g D . D D at collateral rate X .15 , 1 s. 19. Tax Due ................................................ 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15O56D7221 Side 2 4 0 3 5. D 2 15O56D7221 REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 10 0157 /era L. Finks _ STREET ADDRESS I CITY STATE Tax Payments and Credits: 1~ Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalty if applicable Total Credits (A + B +C ) D. Interest E. Penalty 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT Total InteresUPenalty (D + E ) 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. ZIP (1) 4 035.02 (2) 0 00 (3) 0 00 (4) 0 00 (5) 4 035.02 (5A) 42 16 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 4, 077.18 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 transferzed : .................:...... b retain the d ht t d i t . g o es gna e who shall use the property transferzed or its income : .................... ........... ^ ^ c. retain a reversionary interest; or ................... d. receive the promise for life of either payments, benefits or care? .................... 2. If death occurzed after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ............... 3 Did decedent own 'i t " . an n rust 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)j. 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 ff 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) (/2 P.S. §9116(a)(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.S. §9116(a)(1,3)). Asibling isdefined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX + (8-96) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN FILE All real y ~ c~ ru Ul0/ properly owned sobl or as a tenant in common moat be re rted at fair market value. Fair market value s 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 ro whkh b i ~orvnsd with M of survNorehi must be dbcbsed on &hadub F. ITEM NUMBER DESCRIPTION VALUE AT DATE 1. 175 Cedar Avenue, Carlisle, PA 17013 (estimated market value) OF DEATH 100, OOi TOTAL (Also enter or (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (8-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. IN RES DENTEDECEDENTRN PERSONAL PROPERTY ESTATE OF FILE NUMBER Vera L. Finkey 21 10 0157 d o ~ e d i All property joiMly.owne with right su ~ rship m u st be disc o led on Schedu a F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. M&T Bank Checking Account#32998430 7,821.03 2. CenturyLink Refund 5.09 3. Comcast Refund 48.46 4. Bankers Life Insurance Refund 63.42 5. M&T Bank Interest Payment 4/2/10 0.05 6. 2006 Ford Escape -VIN#1 FMYU94146KA22381 5,237.50 7. Travelerslnsurance Refund 227.00 8. M&T Bank Interest Payment 5/2/10 0.06 9. Auction Proceeds 1,058.50 10. AARP Refund 197.75 11. M&T Bank Interest Payment 612/10 0.08 12. M&T Bank Interest Payment 7/2/10 0.07 13. Property Tax Rebate 500.00 14. M&T Bank Interest Payment 0.07 15. M&T Bank Interest Payment 0.07 16. MB~T Bank Refund Closing Account 47 12 TOTAL (Also enter on line 5, Recapitulation) S (It more space is needed, insert additbnal sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent Vera L. Finkey Decedent's Name 21 10 0157 Page 1 File Number Schedule E -Cash, Bank Deposits, & Misc. Personal Property ITEM NUMBER DESCRIPTION 17. 10/01/10 Interest Payment 18. 111/02/10 Interest Payment 19. 112/02/10 Interest Payment I VALUE AT DATE OF DEATH 0.07 0.06 SUBTOTAL SCHEDULE E 0.19 GRAND TOTAL SCHEDULE E S 15,206.46 REV-1511 EX+(10.06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE H FUNERAL EXPENSES 8r ADMINISTRATIVE COSTS Debts of decedent must bs reported on Schedule 1. ITEM NUMBER DESCRIPTION A• FUNERAL EXPENSES: ~. Hoffman -Roth Funeral Home 2• Cumberland Valley Memorial Gardens FILE 0 AMOUNT 6,969.57 1, 595.00 B• ADMINISTRATIVE COSTS: t • Personal Representative's Commissions Name of Personal Representative (s) Carl W. Finkev Jr Street Address 5 Shea Court city Carlisle State PA zip 17015 Year(s) Commission Paid: 2. AttomeyFees Stephen J. Hogg, Esquire 3. Family Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4• ~ Probate Fees 5,760.32 3,000.00 315.50 5. Accountants Fees 6• Tax Retum Preparers Fees 7• Advertising: Law Journal The Sentinel 75.00 B• Accounting 176.92 9• Tax Return and Inventory Filing Fee 200.00 30.00 TOTAL (Also enter on line 9, Recapitulation) ~ S (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03) SCHEDULE 1 COMMONWEALTH OF: PENNSYLVANIA DEBTS OF DECEDENT, IN R S DENTED EoEaT " MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Vera L. Finkey 21 10 0157 Report debts Incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbuned medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Rodney Fickel Insurance Company 257.00 2. Forest Park Health Center 1,416.00 3. Fire Hall 100.00 4. Interstate Waste Services 39.30 5. PPL 150.51 6. Hartzell Eye 60.00 8. Hershey Kidney Specialists Inc. 30.00 9. Opossum Lake Accounting & Tax Service 125.00 10. PPL 119.51 11. South Middleton Township Water/Sewer 101.00 12. AARP 197.75 13. Real Estate Taxes 2010 294.90 15. Youngs Medical Equipment West 21 76 16. PPL 119.51 17. Roto-Rooter 859.05 TOTAL (Also enter on line 10, Recapitulation) I S 7 417 12 (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent Vera L. Finkey 21 10 0157 Decedent's Name Page 2 File Number Schedule I -Debts of Decedent, Mortgage Liabilities, & Liens ITEM NUMBER DESCRIPTION AMOUNT 18. PPL 119.51 19. Interstate Waste Services 39.30 20. 2010 Real Estate Taxes 1,216.98 21. South Middleton Township Water/Sewer 123.30 22. Food for Funeral 259.00 23. ECM Insurance Group 185.00 24. Ck#108? 522.61 25. Forest Park 310.00 26. PPL 150.50 27. HARP/MedicareRx Plans 27.10 28. ECM Insurance Company 185.00 29. Cumberland Goodwill EMS 387.53 SUBTOTALSCHEDULEI 3,525.83 GRAND TOTAL SCHEDULE I S 7,417.12 REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ATE SCHEDULE J BENEFICIARIES Vera L. F inke 21 10 0157 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 [nclude outrght sppoousal distributions, and transfers under Sec. 9t16 (a) (1.2)] 1. Carl W. Finkey, Jr. Lineal ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: L A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ; pt more space Is needed, insert additional sheets of the same size)