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HomeMy WebLinkAbout02-25-111505610148 REV-1500 Ex ~°'-'°' OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes Po sox zfiosol INHERITANCE TAX RETURN 21 10 0586 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 292-12-8125 06012010 10171922 Decedent's Last Name Suffix Decedent's First Name M I LYDEN TERENCE P (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I LYDEN JOAN C Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE BOXES 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 ® 6 Decedent Died Testate ^ death after 12-12-82) 7 Decedent Maintained a Livin Trust 8 T l N t b f S f D i B . . g . _ o a um er o a e epos t oxes (Attach Copy of Will) (Attach Copy of Trust) ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credk (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 ~ DIRECTED TO: Name _. _ . .. Daytime Telephone Nurttber_ ... .... ..PETER J.--.RESSL-ER,-ES QUIRE._ __ _ . _. _... ......_......71.7-232-SOOQ.,._ _ _ . First line of address 3401 NORTH FRONT STREET Second line of address PO BOX 5950 City or Post Office State ZIP Code HARRISBURG PA 171100950 correspondent's e-mail address: P J R E S S L E R a9 M E T T E• C O M REGISTER O LLS USE ONE' __ ._.._~O ` ---- ' ~:C7 E7 -~ -r '~-~ ~~C~~ U1 ' ~ ti: n T o ~~ fi~ ~ r ~ ~TE FILED t ~_ .. Under penalties of pery'ury, 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 ntative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN G DgJE JOAN C - LYDEN X ic_e~ _ ~/ _.,/i_ ~ 01-~77 _.'n/~ 25 W• LAVER LANE !' CAMP HILL, PA -17011 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE METTE, EVANS & WOODSIDE ~, ~ (,~,t/- ~ y -~~"~ f ADDRESS _ :..; .. 3.401 N • FRONT STREET, PO BOX 5950 HARRISBURG,. PA,. 171.10-0.950 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610148 9M46474.000 1505610148 1505610248 REV-1500 EX Decedent's Social Security Number 292-12-8125 Decedent's Name: L Y D E N T E R E N F p RECAPITULATION 1. Real Estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0 • 0 0 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. 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested g. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 8. Total Gross Assets (total Lines 1 through 7) 8 4,384.90 0.00 0.00 400.00 0.00 99,723.86 104,508.76 9. Funeral Expenses and Administrative Costs (Schedule H), , 9. 8 , 811.5 0 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10 0 • 00 11. Total Deductions (total Lines 9 and 10) , 11. 8 , 811.5 0 12. Net Value of Estate (Line 8 minus Line 11) 12. 9 5 , 6 9 7.2 6 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) , , 1 g_ 0 • 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) , 14, 9 5 , 6 9 7.2 6 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers un~er Sec. 9116 (a)(1.2)x.o- 95,697.26 15. 16. Amount of Line 14 xable 0 4~ t li l t X a nea ra e . 0 • 0 0 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 • 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 . 0 0 18. 19. TAX DUE 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610248 1505610248 9M4648 4.000 0.00 0.00 0.00 0.00 o•oo REV-1500 EX Page 3 Decedent's Complete Address: Fik Number ~1, 1, f1 Il SAL, DECEDENTS NAME STREET ADDRESS CITY M H STATE PA ZIP - Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 0 • 0 0 B. Discount 0 • 0 0 3. Interest (1) 0.00 Total Credits (A + g) (2) 4. If line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. 0.00 (3> 0.00 (a> 0.0 0 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0 . 0 0 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; f i i ^ erred or ncome; . b. retain the right to designate who shall use the property trans ts c. retain a reversionary interest; or . ... .. ..... .. d. receive the promise for life of either payments, benefks or care?. . 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death ^ without receiving adequate consideration? . .......... .. ..... .. . " " ^ or payable-upon-death bank account or security at his or her death? 3. Did decedent own an in trust for 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. Far 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)]. 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. 9M467t 2.000 REV-1503 EX + (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS $ BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER Terence P. Lyden 21 10 0586 All property jointly-owned with right of survNorship must be disclosed on Schedule F. 3W4698 1.000 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) SCHEDULE E coMMONwEALTFi OF PENNSYLVANIA CASH, BANK DEPOSITS, 8~ MISC. INHERITANCE TAX RETURN RESIt~NTDECEDENT PERSONAL PROPERTY ESTATE OF FILE NUMBER Terence P. Lyden 21 10 0586 Include the proceeds of litigation and the date the proceeds were received by the estate. 3w46AD 1.000 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (OS-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY Terence P. Lyden 21 10 0586 This schedule must lie completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBE DESCRIPTION OF PROPERTY INCLLOETFENViEOFTFETR4N5FEREE,TFEIRREUITION6HPTODECEDEMMD TrEnnnTEOFTwasFazATOncr+ACOProFTreoEEOFORREnLESrnrE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION /WPIJCABLE TAXABLE VALUE ~• Individual Retirement Account, Ameriprise Account #010116954321002; beneficiary is surviving spouse 27,059.54 100.0000 0.00 27,059.54 See attached correspondence 2 Individual Retirement Account, Ameriprise Account #021334865710002; beneficiary is surviving spouse 864.16 100.0000 0.00 864.16 See attached correspondence 3 Individual Retirement Annuity, Ameriprise Account #931015732981004; beneficiary is surviving spouse 71,800.16 100.0000 0.00 71,800.16 See attached correspondence. TOTAL (Also enter on line 7, Recapitulation) $ 99,723.86 If more space is needed, use additional sheets of paper of the same size. 9W46AF 2.000 REV-1511 EX+ (111.09) Pennsylvania DEPARTiuENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Terence P. Lyden 21 10 0586 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~. Neill IE~neral Home 8,664.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Commission Paid: State ZIP 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address 4. 5. 6. 7. City State ZIP Relationship of Claimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: None 147.50 TOTAL (Also enter on Line 9, Recapitulation) ~ $ 8 , 811.50 9W46AG 2.000 If more space is needed, use additional sheets of paper of the same size. REV-1513 EX+(01-10) SCHEDULE J Pennsylvania DEPARlT~NTOF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Terence P. L den 21 10 0586 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Llst Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [InGude outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] ~. Joan C. Lyden 25 West Lauer Lane Camp Hill, PA 17011 100 of Residue to Joan C. Lyden 25 West Lauer Lane Camp Hill, PA 17011: 95,697.26 Surviving Spouse 95,697.26 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE. [I NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISIRIBU110NS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISIRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. S 0.00 If more space is needed, use additional sheets of paper of the same size. 9W46AI 2.000 METTE~ EVANS & WOODSIDE A PROFESSIONAL CORPORATION ATTORNEYS AT LAW PETER J. RESSLER 3401 NORTH FRONT STREET P.O. BO% 3950 frAnsrTSBURO, PA 17110-0950 ~s No. 23-1983005 TELEPHONE FAX (717)232-3000 (717)236-1816 HTTP;//W W W.MIDTTID.COM February 24, 2011 VIA CERTIFIED MAIL RETURN RECEIPT RE4UESTED Glenda Farner Strasbaugh DIRECT DIAL (717)231-5294 E-MAIL ADDRESS pjressler@mette.com Register of Wills n Cumberland County Courthouse r o <:~:~ =~ ,-~, One Courthouse Square ;c ~~ - z ~-a ' ~r' ~:, '~~ _ <-~ ~ ~~~ ~__~ Carlisle, PA 17013 ~ 7, ; ~} - •? -_ c~ ~ ~ __ , u ~ - ~.~ =:-, ,_._ - , ; Re: Estate of Terence P. Lyden ~ ~ ~ =_ ~-'- File No.: 21-10-00586 -~ c. ~ ~`~ ~^ ~--~ p ~ c: Dear Ms. Strasbaugh: Enclosed for filing are the following: 1. Original and one copy of an Inventory; 2. Original and one copy of a Pennsylvania Inheritance Tax Return, plus a copy of the cover page of the tax return; 3. A check payable to your office in the amount of $30.00 in payment of your filing fees; and 4. Aself-addressed, postage prepaid envelope for return mail. Please file the original Inventory and Inheritance Tax Return. Please forward the copy of the Inheritance Tax Return to the Pennsylvania Department of Revenue. Please return adate- stamped copy of the Inventory and the cover page of the tax return to my attention in the enclosed envelope, along with a receipt for your filing fees. February 24, 2011 Page 2 Please do not hesitate to call with any questions. Thank you for your assistance. Very truly yours, Lisa J. Kn Paralegal to Peter J. Ressler LJK: Enclosures cc: Joan C. 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