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HomeMy WebLinkAbout06-08-11 _ _ _ t~ - 1505610140 REV-1500 EX (°'_'°' OFFICIAL USE ON PA Department of Revenue Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year PO BOX 280601 ~ ~ ~ Harrisburg, PA 17128-0601 RESIDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY 1 8 8 1 2 4 7 3 6 0 1 2 7 2 0 1 1 Decedent's Last Name Suffix M c G u i r e S R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number Date of Birth MMDDYYYY 1 0 0 7 1 9 2 1 Decedent's First Name H a r r y Spouse's First Name MI R MI THIS RETURN MUST BE FILED IN DUPLICATE W TH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ^X 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder R turn (date of death prior to 12-13 82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Est~t 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 tia under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach ScF~. ) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION HOULD BE DIRECTED TO: Name Daytime Telephone umber S t e p h e n J H o g g E s g 7 1 7 2 4 5 2 6 9 8 REGISTER ILLS USEILY " - ' " s~ First line of address c.M.. , } C'> , 1 9 S H a n o v e r S t r e e t ~ ~.. ~ ~ I ~~ ~ -~ ~ Second line of address - S t e 1 0 1 y . .~,~„~ .. City or Post Office State ZIP Code rv ILED .. ~, r-n .~. C a r l i s l e P A 1 7 0 1 3 ~°" 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 o my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which prepafer has any knowledge. SIGNATU E OF PERSON RESPONSIBLE FOR FILING RETURN ATE ~- ~.~© .. ADDRESS 3 Lime Dr' Mechanicsbur PA 17050 SIGNATU A HAN REPRESENTATIVE ~ eat 19 S• Hanover /~'treet, Ste. 101 Carlisle PLEASE USE ORIGINAL FORM ONLY 1505610140 Side 1 File Number 0 2 0 9 PEA 117013 150561014b J J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name Harry R• MCGulre, Sr- 1 8 8 1 2 4 7 3 6 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 and Notes Receivable (Schedule D) ....... . .................. 4. • 3 3 9 0 ?. 1 2 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. • 7. Inter-Vivos Transfers 8~ Miscellaneous N n-Probate Property uested Re Billi t ~ S 7 • ....... q ng e epara (Schedule G) . 8. 9 ) ........................... Total Gross Assets (total Lines 1 throu h 7 g. 3 3 9 0 ?. 1 2 9. Funeral Expenses and Administrative Costs (Schedule H) ................. . 9• 4 6 1 9 . 4 7 10. 9 9 ( ) .... Debts of Decedent, Mort a e Liabilities, and Liens Schedule I ....... 10. .. 4 1 1 . 8 5 11. Total Deductions (total Lines 9 and 10) ..................... . ....... .. 11. 5 0 3 1 . 3 2 12. Net Value of Estate (Line 8 minus Line 11) ................... ....... .. 12• 2 8 8 7 5. 8 0 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. 2 8 8 7 5. 8 0 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 0 0 0 15 0. 0 0 . (a)(1.2) x.o . 16. Amount of Line 14 taxable 2 8 8 7 5. 8 0 16 1 2 9 9. 4 1 at lineal rate X .045 . 17. Amount of Line 14 taxable 0 0 0 17 0 • 0 0 at sibling rate X .12 . 18. Amount of Line 14 taxable 0 0 0 18 0 • 0 0 at collateral rate X .15 . 19 1 2 9 9. 4 1 19. TAX DUE ............................................ ........ . .. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 1505610240 1505610240 J ,~ REV-1500 EX Page 3 Decedent's Complete Address: 1.300.00 DECEDENT'S NAME Harm RMcGuire, Sr. _ STREET ADDRESS --- -- -- - - - - - - 5Limestone Drive -- CITY STATE ZIP Mechanicsbur PA ' 17050 Tax Payments and Credits: ~ ~ 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. Fill in oval 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. __i File Number i 21 11 0209 '~, Total Credits (A + B) (2) (3) (4) (5) 1,299.41 1 300.00 0.59 C'.00 Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPIR 1. Did decedent make a transfer and: Yes 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 "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? .................................................................................................. ^ TE BLOCKS No a 0 a IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST' COMPLETE SCHEDULE G AND FILE IT A$ BART 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 tl 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 $p [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requiremen 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 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, excelpi 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~(~ Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. use of the surviving spouse is se is 0 percent for disclosure of assets and of a natural parent, an ~s noted in p.3)]. A sibling is defined, under REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ~_ - -- SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER Harry R. McGuire, Sr. 21 11 0209 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. Citizens Bank Account#xxxxxxx456-9 2. PNCBank Account#50-0428-2618 3. Interest Payment 2/22/11 4. Interest Payment 3/22/11 5. Interest Payment 4/22/11 TOTAL (Also enter on line 5, Recapitulation) I (If more space is needed, insert additional sheets of the same size) - _ - - _ - - - -_ VALUE AT DATE OF DEATH 28, 543.50 5, 363.49 0.04 0.04 0.05 33,907.12 ~~ __ 'REV- ~ 511 EX+ (10-09) ', i ' pennsylvanis SCHEC-UL.E H ~'' DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER H_ arty R. McGuire, Sr. 21 11 0209. ITEM Decedent's debts must be reported on Schedule I. NUMBER DESCRIPTION A• FUNERAL EXPENSES: AMOUNT ~ • Reverend Warner -Funeral 2• Randy Sempon -Funeral 125.00 3• Gingrich Memorials 25.00 4. Grace United Methodist Church 160.00 5• John Gross & Co. -Funeral 100.00 6• Giant -Funeral 77.76 102.97 B. ADMINISTRATIVE COSTS: ~ • Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address 1,695.35 City State ZIP Year(s) Commission Paid: 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) 1,695.35 Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4• Probate Fees: 145.50 5• Accountant Fees: 6. Tax Return Preparer Fees: ~• Advertising: Law Journal 8• The Sentinel 75.00 9• Accounting 187.54 10. Tax Return and Inventory Filing Fee 200.00 30.00 TOTAL (Also enter on Line 9, Recapitulation) If more space is ~;eeded, use additional sheets of paper of the same size. 4,619.47 ~. nr~ i ... ..... pennsylvania SCHEDULE DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT , ESTATE OF FILE NUMBER Har R. McGuire Sr. 21 11 0209 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursle medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. PPL 352.84 2. Verizon 6.09 3. Silver Spring Township Authority 45.00 4. The Guide News Ad ~ 92 TOTAL (Also enter on Line 10, Recapitulation) $ 411.85 i~ i~wic ~Na~.c ~J i1000CU, nisC~iauanivnai sneeus or ine same s¢e. - r 1- __ -- REV-1513 EX+ (01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESfDENT DECEDENT ESTATE OF: FILE NUMBER: Har R. McGuire Sr. 21 11 0209 RELATIONSHIP TO DECEDENT NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Harry R. McGuire, Jr. Lineal 3 Limestone Drive Mechanicsburg, PA 17050 2. Frederick McGuire Lineal 309 East Bough Street Selinsgrove, PA 17870 3. Darla McGuire Lineal 802 Front Street New Cumberland, PA 17070 ~ ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV 1500 COVER 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. AMOUNT OR SHARE OF ESTATE AS APPROPRIATE. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET If more space is needed, use additional sheets of paper of the same size.