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HomeMy WebLinkAbout04-06-11-.-~ REV-1500 Ex(°'-'°' 1505610143 PA De artment of Revenue ~ OFFICIAL USE ONL`f P Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE Po Box.2soso~ INHERITANCE TAX RETURN 21 0 9 010 6 6 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 160 38 8480 11 06 2009 Decedent's Last Name BOYER (If Applicable] Enter Surviving Spouse's Information Below Spouse's Last Name Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW ^ 1. Original Return ^ 4. Limited Estate ^ g Decedent Died Testate (Attach Copy of Will) ^ 9. Litigation Proceeds Received Date of Birth 04 10 1915 Suffix Decedent's First Name MI GERTRUDE H Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE VHITH THE REGISTER OF WILLS ® 2. Supplemental Retum ^ 4a. Future Interest Compromise (date of death after 12-12-82) ^ ~ 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) ^ 5. Federal Estate Tax Return Required __ 8. Total Number of Safe Deposit Boxes ^ 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Teleph~e Number `__ JAMES M ROBINSON 717 245~=~88 -~-LL `~~ REGISTER OF/11SE ONLY ~~ ~ "~ First line of address `_ ` __,' {-~, ~ - . ~ -_ _r:~ 129 SOUTH PITT STREET ~ ~~- ~~ r; ~r ---i r-. :`Ti Second line of address -~ ~ `'' C~ L,-', r1 City or Post Office CARLISLE DATE F=ILED State ZIP Code PA 17013 Correspondent's a-mail address: j ro b i n s o n @t u ro I a W. C O m 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, correct and complete. DeGaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ~~~,~,~,(,.., g ~ ~ Gertrude B. Ferguson ~. ~~ Cj ~ ~©i ~ ADDRESS ~ 2590 Spring Road, Carlisle, PA 17013 SI ATURE OF PREPARER HER REPRESENTATIVE ATE ~,~ James M Robinson ~ ~ ~ I ann Fsc 4.729 South Pitt Street, Carlisle, PA 17013 Side 1 1505610143 1505610143 J.~' J 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: B O Y E R, G E RT R U D E H 16 0 3 8 $ 4 8 0 RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. - 1:~ 5 , 0 0 0 . 0 0 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) ....................................................................... g. - 1 :? 5 , 0 0 0 . 0 0 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I} ................................ 10. 3 7 , 5 2 9 . 9 4 11. Total Deductions (total Lines 9 & 10) ...................................................................... 11. 3 7 , 5 2 9 . 9 4 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. - 1 E~ 2 , 5 2 9 . 9 4 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 6 2 , 5 2 9 9 4 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. 16. Amount of Line 14 taxable at lineal rate X .045 -16 2, 5 2 9 9 4 16. -- 7, 313.8 5 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. -- 7 , 313.8 5 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 09 - 01066 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 0.0 0 B. Discount 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 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (1) -7,313.85 Total Credits (A + B) (2) 0.0 0 (3) 0.00 (4) 7,313.85 (5) 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 :.................................................................................. ~ [x j 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 romise for life of either a ments, benefits or carp?.p..~ ...:..............y ............................... [__ P PY x 2. If death occurred after December 12, 1982, did decedent transfer roe within one ear of death without -- receiving adequate consideration? ....................................................................................................................... X --- id 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 1 ~- contains a beneficiary designation .............. x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IIT AS PART OF THE RETURN. For dates of death on or after Jul 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. §91 ~6 (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 reffurn 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 ttie 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, w§ether by bloo~ or adoption. it SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT __ _ _ ___ _ ESTATE OF gOYER, GERTRUDE H ,FILE NUMBER 21 - 09 - 01066 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a wilting seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. Attach a copy of the settlement sheet if the property has been sold. Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 Village Green Trailer Park, Montandon, PA -Reduce value from estimated -125,000.00 sale price to actual sale price -Copy of HUD-1 Settlement Statement is attached -125,000.00 SCHEDULE I ~ ` ~ I DEBTS OF DECEDENT, MORTGAGE i, COMNHERITAANCETAXRETURNANIA II LIABILITIES, & LIENS RESIDENT DECEDENT FILE NUMBER ESTATE OF gOYER, GERTRUDE H 21 - 09 - 01066 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. -- _ -_ __ ITEM NUMBER DESCRIPTION 1 Settlement costs from sale of Village Green Trailer Park, net of reimbursed taxes $38,409.12 costs - $879.18 reimb. taxes TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 37, 529.94 37,529.94 Turo Robinson Attorneys at Law RON TURD, Esquire - Of Counsel JAMES M. ROBINSON, Esquire LORIN A. SNYDER, Esquire PAUL M. FERGUSON, Esquire April 5, 2011 Pennsylvania Department of Revenue Bureau of Individual Taxes Inheritance Tax Division P O Box 280601 Harrisburg, PA 17128-0601 RE: Estate of Gertrude H. Boyer, Deceased File No. 21-09-01066 Dear Sir or Madam: www.turorobinson.com 129 South Pitt Street Carlisle, Pennsylvania 17013 (717) 245-9688 (800) 562-9778 Fax (717) 245-2165 We are filing a supplemental inheritance tax return and requesting a partial refund of tax previously paid in the amount of $7,313.85. At the time the original inheritance tax return was filed, the Estate has received a preliminary offer of $625,000.00 to purchase Village Green Trailer Park, its largest asset, which amount was reported on the inheritance tax return filed on July 26, 2010. That offer never materialized and Village Green Trailer Park was recently sold for $500,000.00. The amount listed on the attached Schedule A reflects this difference. In addition, commissions and the seller's settlement costs net of taxes being reimbursed, are deducted as additional expenses on Schedule E. Attached is a copy of the HUD-1 Settlement Statement for this sale transaction. Please do not hesitate to contact me if further information or documentation is required to process this return. Sincerely, -_...- f James M. obinson, Esquire JRobinson turolaw.com Cc: Gertrude B. Ferguson, Executrix Estate of Gertrude H. Boyer A. Settlement Statement R Tvna of 1 non U.S. Department of Housing and Urban Development r11-AQ Aww~w..wl AI.. 7Cn7 n7GG 1. ^FHA 2. ^FmHA 3. ^Conv. Unins. 4. ^VA 5. Conv.lns. 6. File Number 11.1750 7. Loan Number 8. Mortgage Insurance Case Number s o i urnls e o give you a s a emen o a u e e en s. mou pal o an y e se emen ge are s own. C. Note: Items marked "(p.o.c.)" were paid outside the Dosing; they are shown here for Information purposes and are not induded in the totals. WARNING: It is a crime to knowingly make false statements to the United States on this or any other similar form. Penalties upon conviction can inGude a fine and im risonment. For details see: Tills 18 U. S. Code Section 1001 and Section 1010. TltleEXpreSS Settlement System P(Inted O3/3OI2O11 at 12:32 KAB D. NAME OF BORROWER: Valley Green Mobile Homes, LLC ADDRESS: 127 Charles Drive Havertown PA 19083 _ E. NAME OF SELLER: Estate of Gertrude Boyer ADDRESS: _ F. NAME OF LENDER: Northwest Savings Bank ADDRESS: 1700 Roosevelt Avenue Yor PA 17408 G. PROPERTY ADDRESS: The Village Green Trailer Park, Montandon, PA 17850 Parcel No. 62-23-36 West Chillls ua ue Tw Northumberland PA H. SETTLEMENT AGENT: Primary Abstract, LLC, Telephone: 610.355.2250 Fax: 610.355-2252 PLACE OF SETTLEMENT: 6 St. Alban's Avenue 2nd Floor Rear Newtown S uare PA 19073 I. SETTLEMENT DATE: 0313112011 J. SUMMARY OF BORROWER'S TRANSACTION: K. SUMMARY OF SELLER'S TRANSACTION: 100. GROSS AMOUNT DUE FROM BORROWER 400. GROSS AMOUNT DUE TO SELLER 101. Contract sales rice 500 000.00 401. Contract sales rice 500 000.00 102. Personal ro ert 402. Personal ro ert 103. Settlement char es to borrower line 1400 10 417.01 403. ~ 104. _ 404. 105. 405. Ad'ustments for items aid b seller in advance Ad'ustments for items aid b seller in advance 106. Cit /town taxes 406. Cit /town taxes 107. Count taxes 407. Count taxes 108. School Taxes 408. School Taxes 109. Count /Tw taxes 03131111 to 12131111 511.55 409. Count /Tw taxes 03131111 to 12131111 511.55 110. School taxes 03131111 to 06130111 367.63 410. School taxes 03131111 to 06130111 367.63 111. _ 411. 112. _ 412. 120. GROSS AMOUNT DUE FROM BORROWER 511296.19 420. GROSS AMOUNT DUE TO SELLER 500 879.18 200. AMOUNTS PAID BY OR ON BEHALF OF BOR ROWER 500. REDUCTIONS IN AMOUNT DUE TO SELLER 201. De osit or earnest mone 5 000.00 501. Excess De osit see instructions 202. Princi al amount of new loans 375 000.00 _ 502. Settlement char es to seller line 1400 38 409.12 203. Existin loans taken sub'ect to 503. Existin loan s taken sub'ect to w 204. _ 504. Pa off of First Mort a e Loan 60109.37 _ FNB Bank N.A. 205. 505. r 206. 506. 207, Rental Reimbursement 8 750.00 507. Rental Reimbursement ~ 8 750.00 208. Securit De sits 5 475.00 _ 508. Seculit De sits 5 475.00 209. _ 509. Ad ustments for items un aid b seller Ad ustments for items un aid b seller 210. Cit /town taxes 510. Cit /town taxes 211. Count taxes 511. Count taxes 212. School Taxes 512. School Taxes w 213. 513. 214. _ 514. 215. _ 515. 216. _ 516. 217. _ 517. 218. _ 518. 219• 519. 220. TOTAL PAID BYIFOR BORROWER 394225.00 520. TOTAL REDUCTION AMOUNT DUE SELLER 112 743.49 300. CASH AT SETTLEMENT FROM OR TO BORR OWER 600. CASH AT SETTLEMENT TO OR FROM SELLE R 301. Gross amount due from borrower line 120 511296.19 601. Gross amount due to seller line 420 _ 500 879.18 302. Less amounts aid b /for borrower line 220 394225.00 602. Less reduction amount due seller line 520 112 743.49 303. CASH FROM BORROWER 117 071.19 603. CASH TO SELLER 388135.69 SUBSTITUTE FORM 1099 SELLER STATEMENT: The information contained herein is important tax information and is being fumlahed to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction will be imposed on you if this item is required to be reported and the IRS determines that it has not been reported. The Contract Sales Price described on line 401 above constitutes the Gross Proceeds of this transaction. You are required by law to provide the settlement agent (Fed. Tax ID No: 20-4979160) with your coned taxpayer identification number. If you do not provide your correct taxpayer identification number, you may be subject to Gvil or criminal penalties imposed by law. Under penalties of perjury, I certify that the number shown on this statement is my correct taxpayer identification number. 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Real Estate (Schedule A) (1) 625, 000.00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) C2) .0 0 credit to your account, 0 0 submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) C3) . of this form with your 4. Mortgages/Notes Receivable (Schedule D) C4) •0 0 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 94,582.15 6. Jointly Owned Property (Schedule F) C6) .0 0 7. Transfers (Schedule G) (7) .0 0 8 . Total Assets C8) _ 719 , 582.15 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 2 7,7 25.6 6 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) 74,580.73 11. Total Deductions C11) _ 102,306.39 12. Net Value of Tax Return (12) _ 617, 275.76 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) _ .0 0 14. Net Value of Estate Subject to Tax C14) _ 617,275.76 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate C15) .00 X 00 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 617.775.76 X 045 = 27,777.41 17. Amount of Line 14 at Sibling rate C17) .0 0 X _ 12 .0 0 18. Amount of Line 14 taxable at Collateral/Class B rate C18) .0 0 X _ 15 .0 0 19. Principal Tax Due _ C19) 27, 777.41 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID 07-26-2010 CD013102 .00 27,777.41 TOTAL TAX PAYMENT _ 27,777,41 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE ~ .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.