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HomeMy WebLinkAbout02-28-11J REV-1 J~'00~` (01-10' 1505610143 OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE Po Box.2soso~ INHERITANCE TAX RETURN 21 10 - 0 719 Harrisburg, PA 17128-OS01 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 200 60 4008 05 26 2010 09 27 1980 Decedent's Last Name TAYLOR (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Decedent's First Name MI ELISE M 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 Retum ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ 4a. Future Interest Compromise ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ^ g Decedent Died Testate ^ ~, Decedent Maintained a Living Trust ~ 8. Total Number of Safe De osit Boxes (Attach Copy of Will) (Attach Copy of Trust) p ^ 9. Litigation Proceeds Received ^ 1 p. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ^ t 1. 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 TO: Name Daytime Telephone Number BRADLEY L GRIFFIE 717 243 5551 f r_., n ~ _, REGISTER ~ILLS USE(~NLY ;-''~ r ~ ~~ rn ~ ~ ~ ~ ~~ First line of address ~ ~ _ 200 NORTH HANOVER STREE ~-'t~/\ . - C '~ _ ~ 1? ~ ~ ? ~ _ Second line of address ~"' ~ ,- `~ ~~ ._' .. City or Post Office State ZIP Code DATE FILED r> ~ ~~~ ~"~' ~ CARLISLE PA 17013 Correspondent'se-mail address: bgriffie@griffielaw.com 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. Bradley L Griffie ~ ~dS~~ / / 200 North Hanover Street, Carlisle, PA 17013 Side 1 1505610143 1505610143 ___I 760 East Lowther Street, Carlisle, PA 17013 SIG '~o-TO'.'S"~~~°+",.°.~`.~° OTHER THAN REPRESENTATIVE DATE REV-1500 EX 1505610243 Decedent's Social Security Number oeoeeenrs Name: TAYLOR, ELISE M. 2 0 0 6 0 4 0 0 8 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 8 Notes Receivable (Schedule D) .......................................................... 4. 5. Cash, Bank De osits & Miscellaneous Personal Pro e p p rty (Schedule E) ................ 5. 7 3 . 5 0 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. 7 3 . 5 0 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 8 , 4 9 9 - 8 3 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 4 0 , 5 4 6 . 9 5 11. Total Deductions (total Lines 9 & 10) ...................................................................... 11. 4 9 , 0 4 6 . 7 8 12• Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. - 4 8 , 9 7 3 . 2 8 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. - 4 8 , 9 7 3 . 2 8 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 .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 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. 0 . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 10 - -0719 DE EDENT'S NAM Taylor, Elise M. STREET ADDRESS 131 Elm Street CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box 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. Total Credits (A + B) Make Check Payable to: REGISTER OF WILLS, AGENT. (1) 0.00 (2) 0.00 (3) 0.00 (4) (5) 0 . 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 .................................................................................................................. ^ 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? ....................................................................................................................... ^ 0 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 January 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 re{um 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)1. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, w ether y blood or adoption. SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERRANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Taylor, Elise M. 21 - 10 - -0719 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 United States Savings Bond - $50.00 31.62 L618165210EE (See attached) 2 United States Savings Bond - $50.00 32,88 L597108203EE (See attached) 3 ~ Cash ~ 9.00 TOTAL (Also enter on Line 5, Recapitulation) ~ 73.50 SCHEDULE H FUNERAL DCPENSES & COMMONWEALTH OF PENNSYLVANIA w~~'~w /~ INHERITANCE TAX RETURN /"11./Ir~\I~ / f W~ ~.-W I J RESIDENT DECEDENT w . , vim, ' - FILE NUMBER ESTATE OF Taylor, Elise M. 21 -10 - -0719 Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Egger Funeral Home Inc. 5,103.28 B. ADMINISTRATIVE COSTS: ~, Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Griffie and Associates 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. ~ Tax Return Preparer's Fees 7. Other Administrative Costs 1 The Sentinel (Advertising) 3,000.00 96.50 225.05 TOTAL (Also enter on line 9, Recapitulation) 8,499.83 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Sdied~~e H A~,~,Ft,neralME~er~ses & !'~1^I~W~IG~ FILE NUMBER ESTATE OF Taylor, Elise M. 21 - 10 - -0719 Cumberland Law Journal 75.00 Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE C~NHERITANCEDTAX RETURN~IA LIABILITIES, & LIENS RESIDENT DECEDENT FILE NUMBER ESTATE OF Taylor, Elise M. 21 -10 - -0719 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses ITEM DESCRIPTION AMOUNT NUMBER 1 United States Treasury 2,085.45 2004 Personal Income Taxes 2 (United States Treasury ( 525.83 2005 Personal Income Taxes 3 Cumberland County Probation Office 1,302.00 (Fines and Costs) 4 Carlisle Regional Medical Center 12.00 5 First USA Credit Card 5,361.25 XXXX-XX)CX-XX)CX-9004 6 Comcast 627.53 (2 statements) 7 Old Navy GE Credit Card 539.21 8 American Express Charge Card 5,829.56 009 9 PA Turnpike Comission 97.90 (Easy Pass Charge - 2 violations) 10 AES (Student loans) 15,619.46 11 Verizon Wireless 555.22 12 Kohl's 425.41 XXX-XXXX-160 TOTAL (Also enter on Line 10, Recapitulation) ~ 40,546.95 SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN LIABILITIES & LIENS ~ RESIDENTDECEDENT continued ESTATE OF Taylor, Elise M. FILE NUMBER 21 - 10 - -0719 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medi cal expenses. NUM ER DESCRIPTION ~' AMOUNT 13 GE Money Bank Credit Card 568.21 ~CXX-~CXX-X~CX-0680 14 Reading Professional Services 340.00 (Medical billing) 15 St. Joseph's Medical Center 887.00 (Medical billing) 16 Bethel Community Ambulance 1,426.00 (medical billing) 17 West Reading Radiology Associates 807.00 (medical billing) 18 Victoria Secrets ~ 1,518.42 19 Camp Hill Emergency 1,939.00 (medical billing) 20 i R. Lynn Margarle, M.D. 60.00 (medical billing) i 21 Carlisle Borough Tax Account 5.50 (2010 Per capital Tax) 22 Carlisle Police Department 15.00 (Parking ticket) Page 2 of Schedule I REV-1513 EX+(tt-06) ~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Taylor, Elise M. FILE NUMBER 21 - 10 - -0719 NUMBER NAME AND ADDRESS OF PERSON(S) RELATIONSHIP TO ~ SHARE OF ESTATE DECEDENT ~, (Words) AMOUNT OF ESTATE ($$$) RECEIVING PROPERTY Do Not List Trustee(s) I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Noah Jaden Taylor Son ~ One Hundred 48 Chambersburg Street 'Percent Apartment No. 7 Gettysburg, PA 17325 i Enter dollar amounts for distributions shown above on lines 1 i I 5 through 18 on Rev 1500 cover sheet, as appropriate. II~ NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ~ 0.00 SCHEDULE «E» 8/26/2010 Calculated Value of Your Paper Savings... Calculated Value of Your Paper Savings Bond(s) Calculator Results for Redemption Date 05/2010 Totai 'rie Total Valiue ~"ot:ai Interest YTI:~ Interest $50.00 $64.50 $14.50 $0.58 Bonds: 1-2 of 2 eriai series i0enorn Isss~e Next ~E~r~ai Iss~~e Interest xr~eer~st ~aie Note gate Aorraai Mat~s€°it I?rye mate L597108203EE'' EE $50~12J200206~2010' 12/2032` ,$25 00 _ $6.62: 2.19% $31.6,2 L618165210EE EE $50 x12%2001.. 06/2010, _12/2031; $25.00 , . $7.,88 2.19% $32,.88 Totals for 2 Bonds ; $50.00 $14.50; $64.50 Notes NI `Not Issued NE Not eligible for payment _ N _ v r , ~,.. , . P5 Includes 3N month interest~~enalty~ ~. ~I~ MA 'Matured and not earning interest