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Home My WebLink About05-02-111 ! -~ REV-7JQQ ~`(°'-'°' 1505610143 PA De artment of Revenue ~ OFFICIAL USE ONLY p Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE Po Box.2sosol INHERITANCE TAX RETURN 21 10 0 0 9 5 4 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 201 12 2252 09 02 2010 Decedent's Last Name Suffix WRIGHT (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix 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 08 16 1917 Decedent's First Narne MI MARJORIE A Spouse's First Name' MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ® 2. Supplemental Return ^ 4a. Future Interest Compromise (date of death after 12-12-82) ^ ~ Decedent Maintained a laving Trust (Attach Copy of Trust) ^ 1 U. Spousal Poverty Credit ((date of death between 12-31-91 and i-1-95) ^ 3. Remainder Return (date of death prior to 12-13-82) [] 5. Federal Estafie 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 Telephone Number JAMES M ROBINSON ?17 245 9688 First line of address 129 SOUTB PITT STREET Second line of address City or Post Office CARLISLE State ZIP Code PA 17013 REGISTER ~~VILLS USE SLY SIC ~'. --t C~ ~~ rv by ~ ~. ~~ ~~' D, " E~ILED t~ i ,_ .. ~~ t.. Correspondent's a-mail address: j r o b i n s o n@ t u r o l a w, c o m Under penalties of perjury, I declare that I have examined this return, including acxompanying 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 RESPON IBLE F R FILING RETURN DATE Richard J. Boal a;10 ~~,e -2 O !~~ ADDRESS 802 Michigan Avenue, Lemoxne, PA 17043 SIGNATU OF PREPARE OT E N RESENTATIVE ATE James M Robinson ~`/~ f ~ 1 South Pitt Sltreet, Carlisle, PA 17013 Side 1 1505610143 1505610143 J ~ T J 1505610243 REV-1500 EX Decedent's Social Security Number Deoedern's New: W R I G H T, M A RJ O R I E A 2 01 12 2 2 5 2 RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages 8~ Notes Receivable (Schedule D) .......................................................... 4. 5• Cash, Bank De osits 8 Miscellaneous Personal Pro e ) p p rty (Schedule E ................ 5. 5 7 8 7 9. 0 0 ~ 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) ....................................................................... g. 5 7, 8 7 9. 0 0 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 1 , 8 5 1 . 3 7 10. Debts of Decedent, Mortgage Liabilities, 8~ Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 8 10) ...................................................................... 11 • 1 , 8 5 1 . 3 7 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 5 6 , 0 2 7 . 6 3 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. 5 6 , 0 2 7 6 3 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. 17. Amount of Line 14 taxable at sibling rate X •12 17. 18. Amount of Line 14 taxable at collateral rate X .15 5 6, 0 2 7 6 3 18. 8, 4 0 4.14 19. Tax Due ..................................................................................................................... 19- 8 , 4 0 4.14 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 1505610243 1505610243 J REV-1500 EX Page 3 File Number 21 - 10 - 00954 Decedent's Complete Address: A Wright, Marjorie A STREET ADDRESS 802 Michigan Avenue - --- - --- --- --------- - CITY - --- ----- Lemoyne STATE PA ZIP 17043 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 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) 8,404.14 Total Credits (A + B) (2) 0.00 (3) 0.00 (4) (5) 8,404.14 Make Check Payable to: REGISTER OF WILLS, AGENT. ~.. .. _ ~ .. >t r _ ~, ~ ~~r7~~, ~ a H~~r".'~4.r~~ ' k ~S ~ r ~ ~~ ~ T,~ez ~ ~4 i 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 :.................................... ^ ^x c. retain a reversionary interest; or .................................................................................................................. ^ d. receive the promise for life of either payments, benefits or care? ........................,..................................... [~ Cx~' 2. If death occurred after December 12, 1982, did decedent transfer property within orie year of death without receiving adequate consideration? ....................................................................................................................... ^ ^x 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. iA" ~ ?:~~s~-.._...,~- ~.-~,G - 1 r f. k ~ 1 _J 3 ~wf ~.} ~~f,:.,'{,:. '~t ~'7`~' l :~ ~T ~:'~~~1~-t ~ '}~"ae4~-r._.. --~-_~ ~„--...,t..i fy.; 7'~s .r5,+~' 1~. }+i ~ Rw``. ~ 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 Januarryy 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 stafute 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 ra#e imposed on the net value of transfers from a deceased child 21 ears of age or younger a1: 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) (~.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. SCHEDULE E CASH, BANK DEPOSITS, & MISC. ~' COMMONWEALTH of PENNSYLVANIA PERSONAL PROPERTY INHERffANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Wright, Marjorie A 21 - 10 - 00954 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 PNC Investments Classic Account No. 39905655 57,879.00 TOTAL (Also enter on Line 5, Recapitulation) ~ 57,879.00 COtuNRONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCFEDULE H /~~y~ ~~~~~pE~X~PE~NSES & /'YJIr^~~71 ~W I IYG ESTATE OF Wright, Marjorie A __ Debts of decedent must be reported on Schedule I. ITEM NUMBER '! FUNERAL EXPENSES: DESCRIPTION AMOUNT A. i B. !ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions ', Name of Personal Representative(s) Street Address City State Zip Year(s) Commission paid 2. I Attorney's Fees Turo Robinson Attorneys at Law 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. ! Probate Fees Register of Wills - Add'I. Probate & Filing Fees ~ 115.00 5. ~I Accountant's Fees i 6. Tax Return Preparer's Fees 7. ' Other Administrative Costs 1 i TOTAL (Also enter on line 9, Recapitulation) 1,851.37 FILE NUMBER 21 - 10 - 00954 1, 736.37 Turo Robinson Attorneys at Law RON TURD, Esquire - Of Counsel JAMES M. ROBINSON, Esquire LORIN A. SNYDER, Esquire PAUL M. FERGUSON, Esquire April 15, 2011 Pennsylvania Department of Revenue Bureau of Individual Taxes Inheritance Tax Division P O Box 280601 Harrisburg, PA 17128-0601 RE: Estate of Marjorie A. Wright, Deceased File No. 21-10-00954 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 paying additional tax on an investment account of the decedent recently discovered by the Executor. Because the inheritance tax return is not due until June 2, 2011, we assume no penalties or interest have yet accrued. Please do not hesitate to contact me if further information or documentation is required to process this return. Sincerely, James M. obinsc>n, Esquire JRobinso Cc~turolaw.com Cc: Richard J. Boal, Executor Estate of Marjorie A. Wright NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX PO BOX 280601 HARRISBURG PA 17128-0601 JAMES M ROBINSON 129 S PITT ST CARLISLE PA 17013 pennsylvania ~ \~~ DEPARTMENT OF REVENUE REV-1547 IX AFP (12-10) DATE 02-07-2011 ESTATE OF WRIGHT MARJORIE A DATE OF DEATH 09-02-2010 FILE NUMBER 21 10-0954 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 04-08-2011 (See reverse :-ide under Objections) Amount Remittedr- MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG T_H IS L INE - - - --! R_ ETA_ IN LOWER POR_TION_ FOR YOUR RECC_IRDS F- _ REV-1547 EX AFP C12-10~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: WRIGHT MARJORIE AFILE N0.:21 10-0954 ACN: 101 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ OR DATE: 02-07-2011 TAX RETURN WAS: C X) ACCEPTED AS FILED ( ) CHAPJGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) C1) .0 0 NOTE• To ensure proper 2. Stocks and Bonds (Schedule B) (2) 53, 494.80 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) C3) .0 0 submit the upper portion of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) .0 0 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 54Ei,291.84 6. Jointly Owned Property (Schedule F) (6) .0 0 7. Transfers (Schedule G) (7) .0 0 8. Total Assets (8) __ 599 , 786.64 APPROV ED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 3 6.9 54.7 5 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) .0 0 11 . Total Deductions (11) 36, 954.75 12. Net Value of Tax Return C12) 562,831.89 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .0 0 14. Net Value of Estate Subject to Tax C14) 562,831.89 NOTE: If an assessment was issued previously, lines 14, 15 and.ior 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) .0 0 X 0 0 = .0 0 16. Amount of Line 14 taxable at Lineal/Class A rate C16) _0 0 X 0 4 5 = .0 0 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) 562,831..89 X 15 = 84,424.78 19. Principal Tax Due (19)= 84,424.78 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID C-) AMOUNT PAID 11-16-2010 CD013652 4,221.24 80,203.54 TOTAL TAX PAYMENT 84,424.78 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" (CR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.