HomeMy WebLinkAbout03-0173£V-1500 EX ~6-00~
~ COMMONWEALTH OF
'~ PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
/ :J-"-/-,2', omc:AL us,:-
IREV-1500I
INHERITANCE TAX RETURN F,LE.UMBER
RESIDENT DECEDENT
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
~ 131 - 16 - 4804
Z Barr, Richard A.
UJ DATE OF DEATH (MM-Db-YEAR) DATE OF BIRTH (MM-DD-YEAR '[HIS RETURN MUST BE FILED IN DUPLICATE WITH THE
ILl 03/01/2002 03/12/1925 REGISTER OF WILLS
LLI (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
~ Barr, Vlolet M.
u.I
X
E~l. Original Return
[~4. Limited Estate
F~i6. Decedent Died Testate (Attach ccpy of W;
,1~] 9. Litigation Proceeds Received
E~2. Supplemental Return
[~4a. Future Interest Compromise (date of death after 12-12-82)
il---] 7. Decedent Maintained a Living Trust (Attach copy of Trust)
~'"-] 10. Spousal Poverty Credit (date of death between 12-31.91 and 1-1-95)
· ~'~ 3. Remainder Return (date of death prior to 12-13-82)
E~]5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
E]11. Election to tax under Sec. 9113(A) [Alt, ach Sch
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME
Jerry A. Weigle, Esquire
FIRM NAME CA~,~LE & ASSOCIATES, P.C.
TELEPHONE NUMBER
(717) 532-7388
COMPLETE MAILING ADDRESS
126 East King Street
Shippensburg, PA 17257
1. Real Estate (Schedule A) (t)
2. Stocks and Bonds (Schedule Bt (2)
3. Closely Held Corporation. Partr~ersnip or Sole-Proprietorship (3)
4 Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & M~scellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F/ (6)
[~ Separate Billing Requested
7 Inter-Vwos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or LI
8 Total Gross Assets (total Lines 1-71
9 Fur~eral Expenses & Administrative Costs ISchedule H) (9)
10 Debts of Decedent, Mortgage Liabd~bes & Liens (Schedule I) (10)
11 Total Deductions dotal bnes 9 & 10)
~2 Net Value of Estate ~L~ne 8 minus L
~3
Charitable and Governmental Bequests Sec 9113 Trusts for '¢,'h~cn an election to tax has not been
made ~Schedure J)
Net Value Subject to Tax (bne I... m~nus L~ne 13/
2~693.77
(8) 2~693.77
3,579.72
(11) 3,579.72
(12) (885.95)
(13)
(14)
NONE - INSOLVENT
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15 Amount of Line 14 taxable at the spousal tax
rate. or translers under Sec 9116 ~ah! 2)
!6 Amount of bne 14 taxable at hr~eal rate
*7 Amct~nt of Line 14 taxable at s,bi,ng rate
'$ Amoun[ of L;ne 14 taxable at cc,:ate'a 'ate
'9 Tax Due
x .12
x .15
(15)
(16)
(17)
08)
(t9)
> · BE SURE TO ANSWER ALL QUESTIONS ON ~~iJ~d~D RECHECK MATH · ·
Decedent's Complete Address:
STREET ADDRESS
55 Richs Drive
CITY Shippensburg ISTATE pA IZIP 17257
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits ( A + B + C )
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E )
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
(1)
(2)
(3)
(4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
A. Enter the interest on the tax due.
(SA)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB)
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; .......................................................................................... [] []
b. retain the right to designate who shal! 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? ............................................................................................................. []
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? ........................................................................................................................ []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury I dtK;lare Ihat I have examined thl:~ return including accompanying schedules and statements, and to the best of my knowledge and belief. ~t is true. correct and complete
Declaration of preparer other than the personal repm'~entat~ve ~s based on all reformation of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
ADDRESS
..745 Fireside Drive, Shipp. ensburg, PA 17257
SIGNAT~~"~ T~
Weigle & Associates, ~'l'.
Violet M. Barr
DATE
~ 126 East King Street, Shippensbur~, PA 17257
For dates of death on or after July 1, 1994 and before JadUary 1. 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[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% [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
the surviving spouse ~s the only beneficiary.
For dates of death on or after July 1. 2000:
The tax rate ~mposed 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 naturat parent, an adoptive paren
or a stepparent of the child is 0% [72 P.S. §9116(a/(1 2)].
The tax rate ~mposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 PS. §9116fa)(1)].
--he ',ax rate ~mposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102. as a
r~dr,,',duai who has at !east one parent ~n common ',',,dh the decedent, whether by blood or adoption.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E J
CASH, BANK DEPOSITS AND
MISCELLANEOUS . .
PERSONAL PROPERTY
Please Print or Type
ESTATE OF FILE NUMBER
Richard A. Barr
(All property jointly-owned with the Right of Survivorship must be disclosed on Schedule F)
ITEM
NUMBER
DESCRIPTION
PSECU Shareholder S~ock Accoodnt
TOTAL (Also enter on line 5, Recapitulation) S
VALUE AT
DATE OF DEATH
2,693.77
2,693.77
(Attach a'~it~onal 8!'~~ x 11" sheets if more space is needed.)
REV. 1511 E',~'+ (7-88)
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN Please Print or Type
RESIDENT DECEDENT
ESTATE OF FILE.
NUMBER
Richard A. Barr
ITEM DESCRIPTION AMOUNT
NUMBER
ko
Bo
C.
1.
2.
3.
4.
5.
6.
7.
8.
Funeral Expenses:
Fogelsanger-Bricker Funeral H~me
Middle Spring Church Burial Grounds
Eby Granite Works - monument
Rev. Richwine
Leslie Moore - organist
Fisher's Florist
Middle Spring Church - reception
Administrative Costs:
~rsonal Representative Commissions
Social Security Number of ~rsonal Representative:
Year Commissions paid
Attorney Fees Weigle & Associates, P.e.
Family Exemption
Claimant
Address of Claimant at decedent's death
Street Address
Relationship
City
State __
Zip Code
Probate Fees
Miscellaneous Expenses:
2,265.00
325.00
574.00
75.00
75.00
65.72
150.00
50.00
TOTAL (Also enter on line 9, Recapitulation) S 3,579.72 '
(If more space is needed, insert additional sheets of same size.)
REV.15~3 EX,~- (2-87)
COMMONWEALTH OF p~NNSYLVANJA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
Richard A. Barr
AMOUNT OR
ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP SHARE OF ESTATE
NUMBER
A. Taxable Bequests:
1. Not relevant as estate is insolvent.
AMOUNT OR
ITEM NAME AND ADDRESS OF BENEFICIARY SHARE OF ESTATE
NUMBER
B. Charitable and Governmental Bequests:
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation)
(If more space is needed, insert additional sheets of same size)
/9- ×o
BUREAU OF ZNDZVTDUAL TAXES
TNHERTTANCE TAX DZVTSTON
DEPT. 280601
HARRZSBURG, PA 17128-0601
JERRY A WEIGLE ESQ
WEIGLE & ASSOCS
126 E KING ST
SHIPPENSBURG
PA 17257
COMMONNEALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSEHENT) ALLOHANCE OR DZSALLO#ANCE
OF DEDUCTZONS AND ASSESSMENT OF TAX
REV-15~7 EX AFP C01-05)
DATE
ESTATE OF
DATE OF DEATH
FZLE NUMBER
COUNTY
ACN*
Oq-lq-ZO0$
BARR
O$-01-ZOOZ
21 0:5-0175
CUHBERLAND
101
Amount Ram'i t ~ed
RZCHARD A
HAKE CHECK PAYABLE AND RENZT PAYMENT TO:
REGZSTER OF NTLLS
CUMBERLAND C0 COURT HOUSE
CARLZSLE, PA 1701:5
CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSMENT OF TAX
ESTATE OF BARR RTCHARD A FZLE NO. 21 0:5-017:5 ACN 101 DATE Oq-lq-200:5
TAX RETURN VAS: (X) ACCEPTED AS FZLED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON:
1. Real Estate (Schedule A)
2.
3.
E.
6.
7.
8.
ORIGZNAL RETURN
(1)
Stocks and Bonds (Schedule B) (2)
Closely Held Stock/Partnership Znterest (Schedule C) ($)
Mortgages/Notes Receivable (Schedule D) (q)
Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5)
Jointly Owned Property (Schedule F) (6)
Transfers (Schedule G) (7)
Tote1 Assets
APPROVED DEDUCTZONS AND EXEMPTZONS:
9. Funeral Expenses/Adm. Costs/Misc. Expanses (Schedule H)
10. Debts/Hortgage Liabilities/Liens (Schedule Z)
11. Total Deductions
12. Nat Value of Tax Return
1:5.
lq.
(9)
(10)
2/69:5.77
O0
00
O0 NOTE: To insure proper
O0 credit to your account,
O0 submit the upper portion
O0 of this form with your
tax payment.
(8)
:5,579.72
.00
Z,69:5.77
NOTE:
Charitable/governmental Bequests; Non-elected 9113 Trusts (Schedule J)
Nat Value of Estate Subject to Tax
(11) 3.579.72
(12) 885.95-
(15) . O0
(lq) 885.95-
Zf an assessment vas issued previously, lines 14, 15 and/or 16, 17,
reflect figures that include the total of ALL returns assessed to date.
18 and 19
ASSESSMENT OF TAX:
1E. Amount of Line lq at Spousal rata
16. Amount of Line lq taxable at Lineal/Class A rata
17. Amount of Line lq at Sibling rata
18. Amount of Line lq taxable at Collateral/Class B rata
19. Princi=el Tax Due
TAX CREDITS
PAYMENT RECETpT DZSCOUNT (+)
DATE NUMBER I'NTEREST/PEN pATD (-)
ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE
FOR CALCULATZON OF ADDZTZONAL ZNTEREST.
(lB) .00 x O0 = .00
(16) .00 x Oq5= .00
(17) .00 x 12 = .00
(16) .00 x 15 = .00
(19)= . O0
AMOUNT PAZD
TOTAL TAX CREDZT
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
.0O
.00
.00
.00
( ZF TOTAL DUE ZS LESS THAN $1~ NO PAYMENT ZS RE~UZRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT" (CR)) YOU MAY BE DUE
A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS.)
RESERVATION:
Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate far
life or for years, the Coamoneealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lamful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TI P.S.
Section 9140).
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
Detach the top portion of this Notice and submit aith your payment to the Register of Rills printed on the reverse side.
--Make check or money order payable to: REOXSTER OF NILLS, AGENT
A refund of a tax credit, ahich ams not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office
of the Register of Nills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour
ansaaring service for forms ordering: 1-800-56Z-ZOSO; services for taxpayers aith special hearing and / or
speaking needs: 1-800-447-50Z0 (TT only).
Any party in interest nat satisfied mith the appraisement, alloaance, or disalloeance of deductions, or assessment
of tax (including discount or interest) as sheen on this Notice must object aithin sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 171ZB-10Z1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in eriting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid eithin three (53 calender months after the dacadant's death, a five percent (aZ) discount of
the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and Dna (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (6X) percent par annum calculated at a daily rats of .000164. All taxes ehich became delinquent on and after
January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z ZOZ ,000548 1987 9Z ,000Z47 1999 7Z .O0019Z
1985 16Z .000458 1988-1991 llZ .000501 ZOO0 8Z .OOOZX9
1984 llZ .000501 199Z 9Z .000247 ZOO1 9Z .000Z47
1985 l~Z .000356 1995-1994 72 .OOO19Z ZOO2 62 .000164
1986 IOZ .000Z74 1995-1998 9Z .000247 ZOO5 5Z .000137
--Interest is calculated as follows:
TNTEREBT = BALANCE OF TAX UNPATD X NUNBER OF DAY8 DELTNQUENT X DALLY TNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date sheen on the
Notice, additional interest must be calculated.