HomeMy WebLinkAbout01-13-11 (2)J 1505610143
REV-1500 Ex(D,_,D)
OFFICIAL USE ONLY
PA Department of Revenue pennsylvanla county code rear File Number
Bureau of Individual Taxes °E~""TMp1T0i1e'B1"'~
Po Box.2sosol INHERITANCE TAX RETURN 21 10 /~33
Harrisburg, PA 1712&0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Oate of Birth
191 18 4792 04 14 2010 08 31 1921
Decedent's Last Name
LEER
Suffix Decedent's First Name
JEAN
MI
E
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
a 1. Original Retum
4. Limited Estate
g Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
2. Supplemental Retum ~ 3. Remainder Return (date of death
pdorto 12-13-82)
48. Future Interest C ranise 5. Federal Estate Tex Retum Required
(date or deem en~z-1 z-ez)
~ DAeceder]t~~inteirled)a riving trust 8. Total Number of Safe Deposit Boxes
ip, bse 'twaenP2 ~i ~~ an,~detae5ot tleath ~ t t, Election to tax under Sec. 9113(A)
/1 (Attach Sch. 0)
CORRESPONDENT • THIS SECTION MUST BE COMPLETED. ALL
Name
JAN M WILEY
First line of address
130 W CHURCH STREET
Second line of address
City or Post Office
DILLSBURG
PONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Daytime Telephone Number
717 432n9666 ~~
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REGISTER OIr~9jUSE ~ILY '
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DATE FILED
State ZIP Code
PA
Correspondent's e-mail address:
Under penalties of perjury, I declare that I have examined this return, including acoompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct and complete. DeGaretlon t# preparer other than the personal repreeentaave is based on all information of which preparer has any knowledge.
ADDRESS
Frederick L. Leer
/130 W. Church Street, Dillsburg, PA
Side 1
15175610143 1505610143 J
J
REV-1500 EX
1505610243
°eceaern~s "a^re. Leer, Jean E.
RECAPITULATION
1. Real Estate (Schedule A) .........................................................................
1.
2. Stocks and Bonds (Schedule B)..._ ..................................... .......................... 2.
Decedent's Social Security Number
191 18 4792
12,994.80
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. 4 , 144 .40
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested........... . 6. 2 , 370.38
7. Inter-Vivos Transfers & Miscellaneous P~ oq-Probate Property
(Schedule G) u Separate Billing Requested........... . 7. 4 , 553.52
8. Total Gross Assets (total lines t-7) ................................................................... .. g. 24 , 063.10
9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... . g. 5 , 331.88
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................. . 10. 8 , 240.92
11. Total Deductions (total Lines 9 8 10) .................................................................. . 1t. 13 , 572 . 8O
12 Net Value of Estate (Line 8 minus Line 11) ......................................................... . 12. 1 O , 4 90.30
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. 1 O , 4 90.30
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. 0 . OO
16. Amount of Line 14 taxable
atiinealratex .045 10,490.30 ts. 472.06
17. Amount of Line 14 taxable
at sibling rate X. t 2 0.0 0 17. 0 .0 0
18. Amount of Line 14 taxable
at collateral rate X .15 0.00 18. 0 , OO
19. Tax Due ................................................................................................................. . 19. 472.06
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L 1505610243 1505610243
REV-1500 EX Page 3 File Number 21-10 --~ c~ 33
Decedent's Complete Address:
DECEDENT'S NAME
Leer, Jean E.
STREET ADDRESS -
100 Mt. Allen Drive, Messiah Village
CITY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
0.00
AGENT.
Total Credits (A + g) (2)
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 Llne 20 to request a refund
5. If line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
Make Check Payable to: REGISTER OF
(1)
(3)
(4)
(5)
472.06
0.00
472.06
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
t. 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 fife 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? .................................................................................................................... ^
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^x ^
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 Jan. 1, 1995, the tax rete 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 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-1603 EX+ (6-88)
SCHEDULE B
STOCKS 8 BONDS
I:OMMON W FAITH OF PENN511 VANIA
INHERITANCE TA%RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Leer, Jean E. 21-10 -- / a x .x
All property jointlyowned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER CUSIP
NUMBER
DESCRIPTION
UNIT VALUE VALUE AT DATE
OF DEATH
1 260 shares of CACI Stock: 49.98 12,994.80
TOTAL (Also enter on Line 2, Recapitulation) 12,994.80
o~ ~~~~~ avecx ~s neeoeD, aaamonal pages or the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98)
Rev-1508 EX+ (8-98)
SCHEDULE E
CASH, BANK DEPOSITS, 8 MISC.
PERSONAL PROPERTY
COMMONNIFALTH OF PENNSVtVAN1A
INHERITANCE TA%RETVRN
RESIDENT DECEDENT
ESTATE OF
Leer, Jean E.
FILE NUMBER
21-10-/9R~
Include the proceeds of litigation and the date Ole proceeds were received by Ole estate.
All property jointlyownad with the tight of survivorship must be disclosed on schedule F.
ITEM
VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 IRS Refund: 838.50
2 I State Treasurer -Unclaimed Property:
3,305.90
TOTAL (Also enter on Line 5, Recapitulation) I 4,144.40
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
Rev-1509 EJC~I6.98)
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INNERRANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Leer, Jean E. 21-10 - (a ,~
B sn asset was made joint wiMin ona yeas of the decedent's tlate of death, i[ must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME
A. Frederick L. Leer
B.
C
JOINTLY OWNED PROPERTY:
ADDRESS
3032 Marcor Drive
Reading, PA 19608
RELATIONSHIP TO DECEDENT
Son
ITEM
NUMBER
LETTER
FOR JOIN
TENANT
DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT
NUMBER OR SIMILAR IDENTIFYING NVMBER. ATTACH DEED FOR
JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSE
% OF
DECD'S
INTEREST
DATE OF DEATH
vALUE of
DECEDENT'S INTEREST
1 A 08!23!2004 Citizens Bank Account Number 6206443349: 4,740.76 0.500°~6 2.370.38
TOTAL (Also enter on Line 6, Recapitulation) I 2,370.38
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98)
Rev-1570 EX• IB-98)
SCHEDULE G
INTER-VIVOS TRANSFERS 8r
MISC. NON-PROBATE PROPERTY
COMMONWEAL7HOF PENNSYLVANIA
INHERITANCE TA%RETURN
RESIDENT DECEDENT
ESTATE OF
E.
FILE NUMBER
21-10-/~3
This schedule must DB comlNeted and filed if the answer to any of quesfions i through 4 on the reverse side nt Nle REVd500 COVER SHEET is yes.
ITEM
NUMBER DESCRIPTION OF PROPERTY
THE DATE O~TROANSFR RSATTACFi A COPYEOF THE DEED FoR REAUi Es nTE. DATE OF DEATH
VALUE OF ASSET w of oecos
fNTEREST EXCWSION
(lp AppEtCABIE) TAXABLE
VALUE
1 Merrill Lynch Account 5WR-61Y27 (TOD to Frederick 4,553.52 4,553.52
L. Leer, son):
TOTAL (Also enter on Line 7, Recapitulation) I 4,553.52
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule G (Rev. 6-98)
REV-1161E7Ct (10-OB) SCHEDULE H
COMM~W~F~T~SYLN ANIA FUNERAL EXPENSES 8r
tJ`'i~``~ ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Leer, Jean E. 21-10 - 1:~?,33
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
R
A. FUNERAL EXPENSES:
See continuation schedule(s) attached
B.
1
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City
Year(sl Commission Daid
State Zio
2,935.07
2. Attomev's Fees The Wiley Group, PC 2,000.00
3- Family 6cemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zio
Relationship of Claimant to Decedent
4. Probate Fees 126.50
5. Accountant's Fees
6. Tax Return Preparers Fees
7. Other Administrative Costs 270.31
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 5,331.88
Copyright (c) 2009 form software only The Lackner Group, Inc. Fomt PA-1600 Schedule H (Rev. 70-06)
Rev-1512 EX+(12-06)
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, ~ LIENS
COAIAAONwEALTM OF PENNSYLVANIA
INNERITANCE TAx RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Leer, Jean E. 21-10 -- f ~ ~_%~
Report debts incurratl by the decedent prior to death that remained unpaid at the data of death, including unreimtwrsed medical expenses.
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-7500 Schedule I (Rev. 12-08)
pf more space is needed, additional pages of the same size)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
• Leer, Jean E. 21-10 -I'h~;~
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Exuenses
1 Baughman Memorials: 2,534.00
2 Cocklin Funeral Home: 221.07
3 St. Paul's Lutheran Church: 180.00
H-A 2,935.07
Other Administrative Costs
4 American Stock Transfer: 190.31
5 Filing Fee: 30.00
6 Turbo Tax: 50.00
H-B7 270.31
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule N (Rev. 6-98)
REV-1613 EX+ (11-OB)
SCHEDULE J
CO i R ID~DECE~fR~v~lA BENEFICIARIES
ESTATE OF FILE NUMBER
Leer. Jean E. ~i_an_-h~.~
NUMBER NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
PERSONIS) RECEIVING PROPERTY DECEDENT (Words) ($$$)
I TAXABLE DISTRIBUTIONS [incude outright spousal
distributions, and transfers
under Sec. 9116 a 1.2
1 Frederick L. Leer Son 10,490.30
3032 Marcor Drive
Reading, PA 19608
Total 10,490.30
Enter dollar amounts for distributions shown above on lines 1 5 thro h 18 on Rev 150 0 cover sheet as a r o riate.
II NON-TAXABLE DISTRIBUTIONS:
• A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTA L OF PART it -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08)
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July 15, 2010
The Wiley Crroup
Attorneys At Law
ATTN: Jan M Wiley, Esquire
130 W Church St. Suite 101
Dillsburg, PA 17019
Estate of Jean E Leer
Date of Death: Apr 14, 2010
SSN: 191-18-4792
Dear Sir/Madam:
One Citizens Dr.
ROP 112
Riverside, RI 02915
In accordance with your request, the attached information sheet has been provided in the above decedent's
name as of his/her date of death.
For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please
call 1-877-579-2667
Sincerely,
~~~~, C~~
Andrea Oliver
Decedent Accounts Processing
Citizens Bank
Account Number 6206443349
Account Title JEAN MLEER / FREDERICK L LEER
Date ened 8/23/2004
Account T e Checkin
Princi al Balance as of DOD $4740.76
Interest from Last Postin to DOD $ .00
Account Balance as of DOD $4740.76
YTD Interest to DOD $ .00