HomeMy WebLinkAbout06-16-111505610105
REV-1500 Ex {o~-~~> ~Ft,
enns tvania OFFICIAL USE ONLY
PA Department of Revenue p Y
~~~.w.~.~~_~,~~~~~~~~ County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO BOX 28o6oi ~ ~
Harrisburg, PA ~y128-o6oi RESIDENT DECEDENT '- I f ~ ____ ~<~..-
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
185-26-2823 09/25/2010 03/17/1919
Decedent's Last Name Suffix Decedent's First Name MI
:Oakes Velma E
(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 IN APPROPRIATE OVALS BELOW
C» 1. Original Return O
O 4. Limited Estate O
O 6. Decedent Died Testate O
(Attach Copy of Will)
O 9. Litigation Proceeds Received O
2. Supplemental Return
4a. Future Interest Compromise (date of
death after 12-12-$2)
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)
O 3. Remainder Return (Date of Death
Prior to 12-13-82)
O 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
O 11. Election to Tax under Sec. 9113(A)
(Attach Schedule O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE. DIRECTED T0:
Name Daytime Telephone Number
John F. Lyons, Esquire (717) 238-4777 ,.~,
First Line of Address
112 Walnut Street
Second Line of Address
City or Post Office State ZIP Cade
Harrisburg PA 17101
Correspondent's a-mail address:
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REGISTER O~IL
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DATE FILED "`"
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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. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
IG ATURE OF PE~SON -SPONSIBLE FOR FILING RETURN DATE
RESS
7 E , Carry Hill, PA 17011
,. -
URE OF P -.._ SAN REPRESENTATIVE DATE
D E S - F
1 Walnut Street, Harries rq, PA 17101
PLEASE USE ORIGINAL FORM ONLY
Side 1
1,50561,0105 1505610105
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Lsos61o2os
REV-1500 EX (FI)
Decedents Name: Velma E. Oakes
Decedent's Social Security Number
185-26-2823
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. Mortgayes and Notes Receivable (Schedule D) ......................... .. 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E}..... .. 5. 13,067.23
6. Jointly Owned Property (Schedule F} ~ Separate Billing Requested ..... .. 6. 608.00
7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested...... .. 7.
8. Total Gross Assets (total Lines 1 through 7) ........................... .. 8. 13,675.23
9. Funeral Expenses and Administrative Costs (Schedule H) ............ ....... 9. 12,183.89
10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ........ ....... 10. 132,760.36
11. Total Deductions (total Lines 9 and 10) .......................... ....... 11. 144,944.25
12. Net Value of Estate (Line 8 minus Line 11 } ....................... ....... 12. -131,269.02
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. 0.00
TAX CALCULATION -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 .0 45 0.00 1 ~,,
17. Amount of Line 14 taxable
at sibling rate X .12 17,
18. Amount of Line 14 taxable
at collateral rate X .15 1 g,
19. TAX DUE ....................................................... .. 19. 0.00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p
Side 2
1505610205 150561,0205
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Velma E. Oakes Estate
STREETADDRESS - -~ ----- --- ---------------.---
785 Erford Road
CITY STATE ZIP
Camp Hill PA 17101
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments _______________
B. Discount
3. Interest
Total Credits (A + B) (2)
(3)
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)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
Make check payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIIATE 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 ....................................................................................................................... ....... ^
d. receive the promise for life of either payments, benefits or care? ............................................................... ....... ^
2. If death occurred after Dec. 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
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 the use of the surviving spouse
is 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 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 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 of a natural parent, an
adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(x)(1.2}J.
• 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(x)(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(x)(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+ (11-io)
~~~ pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS & MISC.
PERSONAL PROPERTY
ESTATE OF: FILE (NUMBER:
Velma E. Oakes
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.
If more space is needed, use additional sheets of paper of the same size.
REV-i5o9 EX+ (oi-io)
~ pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
)OINTLY-OWNED PROPERTY
ESTATE OF: FILE NUMBER:
Velma E. Oakes
JOINTLY OWNED PROPERTY:
ITEM
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR
IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET % OF
DECEDENT'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
1. A. 05/01/08 PNC Bank - 7063856 -Checking Account 1,215.99 5~0% 608.00
Monthly Staternent attached. Assessed and paid separately.
TOTAL (Also enter on Line 6, Recapitulation) $ 608.00
If more space is needed, use additional sheets of paper of the same size.
If an asset became jointly owned within one year of the decedent's date of death, it must be reported on Schedule G.
REV-I.S11 EX+ (10-09;
V ~ pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Velma E. Oakes
Decedent's debts must be reported on Schedule I.
ITEM -
NUMBER DESCRIPTION _ .AMOUNT
A, FUNERAL EXPENSES:
1' Robinson-Lytle, Inc. -funeral bill
9,049.95
Malcolm's House of Flowers, Inc. -funeral flowers and urn for ashes 429.30
Shoemaker Monument Company 100.00
Fire Mountain of Indiana 234.72
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s) of Personal Representative(s) __ _______ __
Street Address
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.)
Claimant
4
5,
6.
7.
Street Address
City --------------- _...-._..._._ State _..---._.._.._ ZIP
Relationship of Claimant to Decedent
Probate Fees:
Accountant Fees:
Tax Return Preparer Fees:
Cumberland Law Journal -Estate advertising
The Sentinel -Estate advertising
H&R Block - 2010 Tax Return
TOTAL (Also enter on Line 9, Recapitulation) I $
If more space is needed, use additional sheets of paper of the same size.
1,88a.oo
98.00
75.00
176.92
140.00
12,183.89
ftE'/-1.51.2 E:xt ~12_pSj
~ pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDEfJT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
ESTATE OF FILE NUMBER
Velma E. Oakes
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
1t more space is needed, insert additional sheets of the same size.