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HomeMy WebLinkAbout02-24-11J 1505610140 REV-1500 ~` ~°'-'°' PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes Coun Code Year b File Number Po sox 2BOSO1 INHERITANCE TAX RETURN Harrisburg, PA 17128-0801 RESIDENT DECEDENT 2 1 1 1 0 1 1 2 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYW Date of Birth MMDDYYYY 2 0 2 0 9 0 2 4 8 1 1 2 8 2 0 1 0 0 1 0 6 1 9 2 0 Decedent's Last Name Suffix Decedent's First Name MI N E A L R E B E C C A I (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ^X 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) ® 6. Decedent Dled 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 CONFIDENTUIL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number M U R R E L W A L T E R S I I I E S Q 7 1 7 6 9 7 4 6 5 0 First line of address 5 4 E A S T M A I N S T R E E T Second line of address Ciry or Post office M E C H A N I C S B U R G State ZIP Code REGIS OF WILLS ONLY . ` SJ~ _*'t 7 ~ C '? P13 ~ - r- i . cia ~ .- p . I c7~ ~ O ~ ~ ATE FILED :n P A 1 7 0 5 5 a~ Correspondent's a-mall address: Under penekies of perjury, I declare that I have examined this return, including accompanying schedules arM statements, and to the best of my krawledga and belief, it is true, t and complete. Declaration of proparor other than the personal ropresen~tfve is based on all infonnaUon of which preperor has any krxnvledge. SIG RE RSON R ONSIBLEAFOR FILING RETURN ~ tyTp~ THAN REPRESENTATIVE CS PLEASE USE ORIGINAL FORM ONLY ~~%G- ~/ Side 1 1505610140 1505610140 J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: REBECCA I• N E A L 2 0 2 0 9 0 2 4 8 RECAPITULATION 1. Real Estate (Schedule A) .......................................... . 1. 2. Stocks and Bonds (Schedule B) ................................ ..... . 2. 0 • 0 0 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. 2 3 4 1 4 • 6 2 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested . ..... . 6. 3 9 5 3 7 , 0 8 7. Inter-Vivos Transfers & Miscellaneous N -Probate Property (Schedule G) ~ Se arate Billin R t d 7 p g . eques e ..... . . 8. Total Gross Assets (total Lines 1 through 7) ..................... ..... . 8. 6 2 9 5 1 • 7 0 9. Funeral Expenses and Administrative Costs (Schedule H) ............ ..... . 9. 1 4 5 3 0 . 4 4 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ....... ..... . 10. 1 8 1 0 . 6 9 11. Total Deductions (total Lines 9 and 10) ......................... ..... . 11. 1 6 3 4 1 . 1 3 12. Net Value of Estate (Line 8 minus Line 11) ...................... ..... . 12. 4 6 6 1 0 . 5 7 13. Charitable and Governmental BequestsfSec 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 6 6 1 0 . 5 7 TAX CALCULATION -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.o _ 0. 0 0 15. D. 0 0 16. Amount of Line 14 taxable at lineal rate x .045 4 6 6 1 0. 5 7 1s. 2 0 9 7. 4 8 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18. 0. 0 0 19. TAX DUE ......................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 1505610240 2 0 9 7. 4 8 1505610240 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 11 0112 DECEDENTS NAME REBECCA I.NEAL STREET ADDRESS 1406 PRINCETON ROAD CITY MECHANICSBURG STATE PA ZIP 17050 Tax Payments and Credits: ~ Tax Due (Page 2, Line 19) (1) 2.097.48 2. Credits/Payments A. Prior Payments B. Discount 104.87 Total Credits (A + B) (2) 104.87 3. Interest (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. FIII In oval on Page 2, Llne 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) 1.992.61 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 transferced : ............................................................ .......... ^ 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 care7 ............................................. .......... ^ 2. If death occurzed 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? ......... ^ Q 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a benefiaary 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 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. REV•1508 EX + (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER REBECCA I. NEAL 21 11 0112 InGude the proceeds of litigation and the date the proceeds were received by the estate. All property jointly~owned with right of sunrNorehip must be discbsed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. FIRST NATIONAL BANK 23,414.62 CHECKING TOTAL (Also enter on Ilne 5, Recapitulation) I S (If mare space Is needed, insert additional sheets o(the same size) REV-1509 EX+(Ot-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY•OWNED PROPERTY t~ I AI t ur: fILE NUMBER: REBECCA I. NEAL 21 11 0112 If an asset was made jointly owned within one year of the decedent's date of death, It must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME(S) A. LORI A. NEAL 406 PRINCETON ROAD ADDRESS PA 17050 C. JOINTLY-OWNED PROPERTY: TIONSHIP TO DECEDENT DAUGHTER-IN-LAW ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET 96 OF DECEDENT'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A 512009 MEMBERS 1ST FEDERAL CREDIT UNION 32,970.51 50. 16,485.26 CHECKING 2. A 5/2009 MEMBERS 1ST FEDERAL CREDIT UNION 26,944.26 50. 13,472.13 SAVINGS 3. A 5/2009 MEMBERS 1ST FEDERAL CREDIT UNION 19,159.38 50. 9,579.69 CERTIFICATES 42, 44, 55, 59, 80, 91, 95 TOTAL (Also enter on Line 6, Recapitulation) ~ S 39 537 08 If more space Ls needed, use additional sheets of paper of the same size. REV-1511 EX+(10-09) Pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER REBECCA I. NEAL 21 11 0112 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. KOCH'3 FUNERAL HOME, STATE COLLEGE, PA 12,274.94 B. ADMINISTRATIVE C05TS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) LORI A. NEAL (RENOUNCED) Street address 1406 PRINCETON ROAD City MECHANICSBURG State PA Zlp 1 Year(s) Commissan Paid: 2, AltomeyFees: MURREL R. WALTERS, III 1,925.00 3. Fatuity 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: CUMBERLAND COUNTY REGISTER OF WILLS 330.50 5 Accountant Fees: 6. ~ Tax Retum Preparer Fees: 7 TOTAL (Also enter on Line 9, Recapitulation) I S If more space is needed, use additional sheets of paper of the same size. REV-7512 EX+ (12-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE( DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8r LIENS REBECCA I.NEAL 21 11 0112 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, Including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH SECURITY REFUND 2. (HEARTLAND PHARMACY MEDICAL TOTAL (Also enter on Line 10, Recapitulation) ~ S 1,435.00 375.68 If more space is needed, insert additional sheets of fhe same size. REV-1513 EX+ (0140) pennsylvania ~ SCHEDULE J DEPARTMENT OF REVENUE I BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT RE6ECCA 1. NFAI ~~ ~~ n~~~ 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 [InWude outr' ht spousal distributions and Vansfers under Sec. 91 f6 (a) (1.2).] 1. JONATHON K. NEAL Lineal 1408 PRINCETON ROAD MECHANICSBURG, PA 17050 2. MACKEN2IE R. NEAL Lineal 1406 PRINCETON ROAD MECHANICSBURG, PA 17050 3. ANDREW E. NEAL Lineal 1408 PRINCETON ROAD MECHANICSBURG, PA 17050 4. LORI A. NEAL Lineal 1408 PRINCETON ROAD MECHANICSBURG, PA 17050 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. S It more space is needed, use additional sheets of paper of the same size.