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Home My WebLink About03-15-11c~-~~ 15056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 21 10 1255 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 12/05/2010 07/09/1977 Decedent's Last Name Suffix Decedent's First Name MI Logan Kenneth F2 (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL INAPPROPRIATE OVALS 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 death after 12-12-82) 6. Decedent Died 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 CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Lisa Marie Coyne, Esq. (717) 737-0464 Firm Name (If Applicable) REGISTER OF WILLS USE ONLY. Coyne & Coyne, P.C. ~? m~.. '.-: c7 - ~ First line of address --~ ~ ' ~ ~~ 3901 Market Street ` c? - Second line of address ~ :_' r J ~~ _1 .... City or Post Office State ZIP Code •~ ~- DA'rE~LED r_ T ~ r, , - ,. Camp Hill PA 17011 ~ " ~~_ ~'~ O - ;-, Correspondent's a-mail address 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, corcect and complete. Declaration of preparer other than the personal representative is based on all inforcnation of which preparer has any knowledge. IGNATURE OF PERSON RESP NSIBLE FOR FILING RETURN DATE ~/ ( ~ /~ ~ /~ DDRESS - ~J..1 0 f ltd - --- ---- --- - _ ~_~ MArrZ J-Q ~ ~- - Susan B. Logan 50 Circle Drive, Camp Hill, PA 17011 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS __ - --- --- _ --__ PLEASE USE ORIGINAL FORM ONLY aide 1 15056051058 15056051058 J 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: Kenneth R Logan RECAPITULATION .......... 1. Real estate (Schedule A) ............................................ . 1. 0.00 2. Stocks and Bonds (Schedule B) ...................................... . 2. 0.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .... . 3. 0.00 4. Mortgages & Notes Receivable (Schedule D} ............................ . 4. 0.00 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... . 5. 43,593.85 6. Jointly Owned Property (Schedule F) Separate Billing Requested ...... . 6. 0.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested....... . 7. 0.00 8. Total Gross Assets (total Lines 1-7) ................................... . 8. 43,593.85 9. Funeral Expenses 8 Administrative Costs (Schedule H) ..................... 9. 14,245.20 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................ 10. 26,425.55 11. Total Deductions (total Lines 9 1£ 10) ................ .................. 11. 40,670.75 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 2,923.10 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ........ .............. 14. 2,923.10 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 .0 15. 16. Amount of Line 14 taxable at lineal rate x .045 2,923.10 18. 131.54 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. 131.54 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYM ENT ~; 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: 21 Flle Number 10 1255 Kenneth R Logan STREET ADDRESS 50 Circle Drive - __ __ clrr _ Camp Hill DECEDENTS SOCIAL SECURITY NUMBER 259-37-8384 STATE ZIP PA 17011 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 131.54 2. Credits/Payments A. Spousal Poverty Credit ___ _ _ 0.00 B. Prior Payments 1,000.00 _ - iscount 6.58 ---- Total Credits (A + B + C) (2) 1,006.58 3. Interest/Penalty if applicable D. Interest _ E. Penalty Total Interest/Penalty (D + E 1 (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 875.04 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. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 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 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? ........................................ 3. Did decedent own an "intrust 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? ................................... ..................................................................... ................ a 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 January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (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 zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exem,~t 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 twenty-one 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 zero (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 four and one-half (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 twelve (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+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ~~ih~~ yr FILE NUMBER Kenneth R. Logan 21-10-1255 Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jointly-owned with right of survivorship must 6a disclecad n~ c~hed~~ie c ~~~ mv~c apaw is uGeueu, msen aaamonal Snee[S Or the Safne SIZe) '11:36AM PNC BANK 412-705-2747 Na.$124 P, i/2 i @PNC Janaary 2b, 2011 ~ . Lisa Made Coyne, Esquire Coync & Coync 3901 Marko Street Camp Hi11, PA 17b1 i-4227 RE: Kenneth R Logan SSN: 259-37-8384 DOD: 12/05/2010 Dear Ms Coyne: In respon$e to your request for Date of Death (DOT)) balances for the customer Hated above, our records show the following; Checking Account Account # 1132900566 Established: 11/21/2003 KENNETH R LOGAN DOD balance: $ 23,037.07 ~ 0.00 non-interest bearing Please note that this office provides date of doath balances for deposit accounts (11ZAs, CDs, Checking and Savings). We do oot process any financial tran~ehons or provide statements. If you need assistance with auy of these items, please calt 1-$$8-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. sincerely, National Financial Services Center ` 1'`NC Bank, N.A. Member FDIC Page 1 of 2 REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS CJIAtt ur FILE NUMBER Kenneth R. Logan 21-10-1255 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Moody Funeral Home 2,066.00 2. Reception 200.00 3. Honorarium 100.00 a. Headstone and Engraving 500.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Susan and Raymond Logan Street Address 50 Circle Drlve City Camp Hill State PA Zip 17011 Relationship of Claimant to Decedent Parents 4. Probate Fees 5. Accountant's Fees 6. Tax Retum Preparer's Fees 7. Mongalia Co. Sheriff Department -- police report and pictures $. Cumberland Law Journal -- legal advertisement s. Patriot News -- legal advertisement ~o• Inheritance Tax Retum Filing Fee ~ ~ ~ Postage 12• Continuation Page Total TOTAL (Also enter on line 9, Recapitulation) $ 14,245.20 Zip 5,000.00 3, 500.00 65.20 200.00 40.00 75.00 130.00 15.00 44.00 2,310.00 (If more space is needed, insert additional sheets of the same size) SCHEDULE H. (Continued) ESTATE OF LOGAN, KENNETH R. 13. 14. 15. 16. Mileage for Executrix @ $0.50/mile Toll Calls Estate Checks Reserves FILE N0.21-2010-1255 Total Continuation Page: $250.00 $35.00 $25.00 2 000.00 $2,310.00 REV-1512 EX+ (12-08) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS t~~w~t ur FILE NUMBER Kenneth R. Logan 21-10-1255 Report debts incurred by the decedent prior to death that remained unpaid at the dare ~f dnarh h~i„ar.....,.s:_~..___~ __~:__~ ________ .~ nwrc oya~e a neeueD, insert aaamonai sneers Df the same size. REV-1513 EX+ (11-08) Pennsylvania SCHEDULE ] DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Kenneth R. Logan 21-10-1255 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY REDoTNotSList T ust e(s)NT AMOOF ESTATE ARE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Susan B. Logan Mother 50% residual 2. Raymond R. Logan Father 50% residual ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF 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 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I ~ If more space is needed, insert additional sheets of the same size. COYNE & COYNE, P.C. A PROFESSIONAL CORPORATION ATTORNEYS AT LAW Henry F. Coyne 3901 Market Street (717) 737-0464 Lisa Marie Coyne Camp Hill, Pennsylvania Facsimile (717) 737-5161 Jaime L. High 17011-4227 www.coyneandcoyne.com Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 March 14, 2011 Re: Estate of Kenneth R. Logan, Deceased No. 21-10-1255 Dear Madam: We represent the Estate of the Late Kenneth R. Logan. Enclosed please find an original and two (2) copies of the Inheritance Tax Return for this estate. Kindly docket the original and "clock-in" the copies and return to this office the yellow "clocked-in" copy with the enclosed envelope. Also enclosed is Check No. 106 in the amount of $15.00 which represents the filing fee for this Return Thank you for your assistance. r LMC/cmc Encl. Cc: Susan B. Logan, Administratrix, w/encl. Very truly yours, COYNE & COYNE, P.C. ~---_ Lisa arie oyne n :3 - ' ~ -- _.,~ .~ ,J~ ~ _' <_ ._ .~ (_-j ~ _~~ ~;; 'r"i ._: .-~ G -~ ~