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HomeMy WebLinkAbout08-08-111505610101 '~ REV-1500 Ex ~°'-'°' ~ OFFICIAL USE ONLY enns lvania PA Department of Revenue PE .A.~E Y p County Code Year _ File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 ~ I Harrisburg, PA i~128-0601 RESIDENT D ECEDENT ; ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 4 0 8 4 2 5.7 3 6 0 2 1 7 2 0 1 0' 1'0 0 1 1' 9 3'0 Decedent's Last Name Suffix Decedent's First Name MI N' E A L U N A L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return p 4. Limited Estate O 6. Decedent Died Testate (Attach Copy of Will) O 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS p 2. Supplemental Return p 4a. Future Interest Compromise (date of death after 12-12-82) O 7. Decedent Maintained a Living Trust (Attach Copy of Trust) O 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 Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:. Name Daytime Telephone Number P E T E R W B A I L E Y 8 1 4 4 5 3 '4 7` 9 1. First line of address 3 3 6 E A S T Second line of address City or Post Office E R I E Correspondent's a-mail address: State P A ZIP Code REGISTE~F WILLS USF:;QINLY ,_._ ._. . ~-=o ~~ -, ~j-„ _ rT~ ~. Y~rn I (_ ~~ C`"~ --_ r- ) _i.~ - ~_J ~_ .... ~ .. Y~ _- , __ ~_ ~AT~ FILED ~`^ 1 6 5 0 7 r: Z't r, ~~t ~~; ~7 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. SIGNATURE OF PERSON RESPONSIB~FOR FILI G RETURN -~~ ~ ~~ DATE TINIG7I'HY C LOF`IC)N .~~~ ,yw-~, ~ .~..__ ~.~..~__~ ' ~ .~_ i _l~ ADDRESS Ci ~~ 1033 HIGGINS 6~iY, HAYTT , 20782 _ _ _ _ ___ SIGNATURE OF PREPARER OTHER THAN REPRESEN IV ~~~ ~~~~ _ DATE^ ADDRESS --_~~_~.._~,_ ... 336 EAST SIXTH STREET. ERIE. PA lh5O7 PLEASE USE ORIGINAL 1505610101 S I X T H S T R E E T Side 1 ONLY 1505610101 J 1505610105 REV-1500 EX Decedent's Social Security Number Decedent's Name: NEAL, UNA L 4' 0 8 - 4 ~ S 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 Nates Receivable (Schedule D) ........................... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 8 2 8 8 2. 8 0 8 2 8 8 2" 8 0 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. 1 0 2 3 9 . 0 0 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .............. 10. . 11. Total Deductions (total Lines 9 and 10) ................................. 11. 1 0 2 3 9~ 0 0 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. 7 2 6 4 3. 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. 'J 2 6 4 3 . 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 (a)(1.2) X .0 • 15. 16. Amount of Line 14 taxable at lineal rate x .04~ 7 2 6 4 3 •8 0 16. 3 2 6 8. 9 7 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.' 3 2 6 8. 9 7 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT C] Side 2 150567,0105 1505610105 J F;EV-1500 EX Page 3 File Number Decedent's Complete Address: HEAL, UNA L STREET ADDRESS 120 S. FILBERT STREET' _-- _ CITY - _ - - - NI~HADTICSBURC' 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. 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 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? ..................................................................... ^ ^X 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? .............. ^ ^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. 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(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)]. 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. STATE !ZIP PA 17055 (1) 3,268,97 Total Credits (A + B) (2) (3) 74 , 94 (4) (5) 3, 343.91 COMMONWEALTH OF PENNSYLVANIA SCHEDULE G INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY tsfAlt ur UNA LOUISE NEAL FILE NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is ves. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TODECEDENTANDTHEDATEOFTRANSFER ATTACHACOPV OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (i~applica0le) TAXABLE VALUE 1 341-343 West Second Street, Erie, PA 82,882.80 100% g2,g82.80 ( See attached Assessment Record Transferee: Timothy Cleo Lofton Relationship: Son Date of Transfer: September 10, 1990 '` Attached deed reveals decedent reserved a life estate in the property transferred to her son in 1990. The reserved life estate in the subject property is the only property of the decedent subject to inheritance tax. TOTAL (Also enter on line 7 Recapitulation) I $82 882 80 (If more space is needed, insert additional sheets of the same size.) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF UNA LOUISE NEAL SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 BURTON FUNERAL HOMES AND CREMATORY INC. 9,294.00 B. ADMINISTRATIVE EXPENSES: 1 Personal Representative's Commissions: Name of Personal Representative(s) Social Security Number(s)lEIN Number of Personal Representative(s) Street Address C~tY State Zip Code Year(s) Commission Paid: 2 Attorney Fees PETER W. BAILEY, ESQUIRE 900.00 3 Famliy EXemptlon: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Code Relationship of Claimant to Decedent 4 Probate Fees INHERITANCE TAX RETURN (filing fee :Cumberland County, PA) 15.00 DEATH CERTIFICATE (filing fee :Erie County, PA) 10.00 TAX CERTIFICATE ON REALTY (fee :Cumberland County, PA) 10.00 TAX CERTIFICATE ON REALTY (filing fee :Erie County, PA) 10.00 5 Accountant's Fees 6 Tax Return Preparer's Fees 7 _ TOTAL (Also enter on line 1 Recapitulation) ~ $10 239 00 (If more space is needed, insert additional sheets of the same size.) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES is t w i t cnl- FILE NUMBER UNA LOUISE NEAL RELATIONSHIP TO DECEDEN AMOUNT or SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE ], TAXABLE DISTRIBUTIONS (include outright spousal distributions, and transfers under Section 9116(a)(1.2)] 1 Timothy C. Lofton aka Timothy Cleo Lofton SON 100% 1033 Higgins Way Hayttsville, MD 20782 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART It - ENTER TOTAL NON-TAXABLE DISTRIBUTION ON LINE 13 OF REV-1500 COVER SHEET (If more space is needed, inseA additional sheets of the same size.) 00 Welcome to Erie County, Pennsylvania se~r~, t_ogin 1 Register ----- Parcel Details ~ -- '. Parcel Profile Address: 341 343 W 2 ST Parcel: 17040012021600 f listorical Gard Parcel Sketche Profile Parcellmaaes Neighborhood Address 341 ~ 343 ~ W ~ 2 ~ ST nn_~Q rax Maw Street Status PAVED ~ SIDEWALK se~jrt:r, Aa.a;n Neighborhood / ID ERIE CITY WARD 4 / 1701 ~~ccour;i , ,r ' School District CITY OF ERIE SCHOOL .~a~ ,3gema.~ Acreage G.2803 Classification R ~ Prittt View) Land Use Code TWO FAMILY Legal Description 341 343 W 2 ST 74.05X165 Topo LEVEL Utility ALL PUBLIC Zoning WATERFRONT RESIDENTIAL Deed Book 0161 Deed Page 1662 2011 Tax Values Land Value /Taxable 8,300 / 8,300.00 Building Value /Taxable 57,480157,480.00 Total Value /Taxable 65,780 / 65,780.00 Clean & Green Inactive Homestead Status Inactive Farmstead Status Inactive Lena Amount 0 Lerta Expiration Year 0 Residential Data Card 1 Style OLD STYLE Basement FULL Year Built 1912 Exterior Walt ALUMINUMNINYL Total Living Area 2744 Full Baths 2 Half Baths 0 Fuel Type GAS Heating CENTRAL Heating System FORCED AIR Stories 2.0 Total Bedrooms 6 Total Family Rooms 0 Total Rooms 12 Fireplaces 0 Other Buildings & Yards No OBY Dafa Found Sales History Sale Date Type Price Book /Page Other Info 5/24/1991 0 0161 / 1662 Contact the Assessment Office. http://www.eriecountygov.org/government/assessmentlparcelprofile.aspx?parcelid=170400 8/5/2011 307 - WAitRANiY DEtd7 1. ~f0 - : ~D~ :~_ ~"'.' J .. ~j~ 1f\ ~' ~~ : 7 ~,~ .q 'J ~.. ~~..~ -~ N '~ ... ~ .~,~ 10th Qo~.aur Lead one thouund nine hundred end Ninety, P~ sK0161.PC1662 ~ -,: day o! September ~~r~h~ in the year ~~~~[ UNA L. NEAL, single, of tba City of Eria, County of Sria and Stara of Psnneylveniw, party of the fire[ pare, -end- TIliOT'HY CLHO LOPTO~i, o~t the City of Sri.a, County of L'rie end State of Pantiaylvania, party of cbe second part. jj~~__,~~,,~,+~~{' L K,`~~ That the said party of the lust part, for and in cooaideration of thr cum of One (1) lawful money o! the Unlted States, to her ~ in hand paid by the said ^- '~=DoO~' the enseslint sad delivery' of these presents, the receipt end payment wherro! is ha by aehnowlsed d p~ at'uid before bargalnsd, sold, released sad tonfirmad, sad by those pr•cent.e dddoea ~ hsarhavt Bcstttcd, said party o(the second psrL end to Mls. her, their, Ile, helta/euceesaors ndba rf aln a.ll, nlesse sad rnnArrn unto the parcel of lend sitttata in the City of Eria, County of Eri• and Statehot Petmeylv~gi~* or bounded and described as follove, to-wit: DSaINNZNC at a point in the South line of Becottd Street, Trio hundred tao and forty-yiR)tt hundrndtM (202.48) Laet laser of th. intart;actioq of the Soutlt line of Second Straat with the Boat line o! Chestnut Street; thecae 5tstttbwrdly and parallel with Chestnut Straat. One hundred sixty-five (165) fast to a paint; ehanea Eaataardly and parallel with Second 9traec, Thirty--six sad litty-seven huadredtht• (36.57) feet to a point; thence l9orthvetdiy and patallal aittz Chestnut Straat, One hun4rad sixty-five (165) feet to the 8outA line o! Second Street; thence i~leatvardly along the South line of Second Straat, xhirty-six an0 fifty-asvan (36.51) lest to the place of bsginningi having erected [bare a ewo-family frame flat knees[[ as 341-3 Neat eaaond Straat. Being the saga premises conveyed to Une L. Neal by dead dated October 2. 1467. and ..carded in Erie County Deod Book 0029, page 1837. Subjnct to a joint driveway sgreeeeat with the property adjoinin6 on the heat as eat forth in Dead Book 684. page 252, The terms and conditloae of the Jeiat Driveway Agreement aa~ sat Loath in Oaed Hook 484. pees 252, era ais follova: 'x'Itia conveyance ie [cede wader end subject to the Lallotting point drivta way agreement made with tba otnnare of the property ad,)oininp, on tba Yu t sad set forth in Daed Book 473, papa 51s "It ie further agreed b7 (over) E/l d Zlll 9Sb bl9 « 9S09ZSbblB waZS Z0 IIOZ l ~~f r ~ Gi ~~~ _.. 1310W AlIJ ZO~bI 10-90-tLOZ pania~aa r ~~, ;. ~ !!r°~ eK~ ~ 61 P~ 16 6 eha pRrtiae hereto, their berg rnd alai .'~ covenant running with the l" "d =` ~' vhicb •Braatretict aqd condition it evade a an arwer or until rush lima :a it fey tie abfroaaead by mutual aRraasanc.of the ovn~lita o~,the presiaas, duly ,ucetut~ and recorded ~ eh~ Mcorder'a Offltc o[ Bri• con„cy, chest a strip o! lend three lied o4e-6i~;t (3;) freX width liken from tb• wet silo of the lot herein darcYibdd and r~trnd~~ Ernes the subhf southerly to n point tvrinty-fXw (ZS) foal south of the rear liras of tbk buildinb located on cha aforaeaid praeviuvia eha11 6e used in'ea~utuetion vi[h a strip of similer,width.and length taken froW the Pant eid• of [he Iot adaoiglaR tpr prautisse haraiin described on ,thr ~I'eet, inaki.na in all seven (7) lrat 1A Midtb for a driveway for iagrers aqd agrees 1'.rom tb• rear o! said lore for"autosobllee or other eiailar~vehiclas, each use to ba eodtiauoue without interference or obatruetiap by parked vehicles or other obstruction. end both parties agree not to ua• the driveway for for purpose of parking, vehicles, It is further agreed that as sons ae conditioar persit. the afor.raid concrete driveway will D• Lid and the cost of the work wi11 ba aha~ad. oae-half by parties of [ha fizat part and oar-half by parties of the second part end any further meintananca coat Mill, be shared in the rasa proportion." araator has no actual knowledge of the diapaaal of any ha:ardoua ~vaete, pant or present, on the preoiaaa herein described, ae defined by the Solid Waste Maaagrsant Act. N 7 of 1980. of the Co®onvaalth of pantiaylvania. -~..___ The grantor (Una L, Naa1) herein resar'vaa a 7.if arteta in th• Mithln darcribad premises, raeervin~ unto betels[ the riab,t to rseida1ln ch• premise for the reraindsr of her natural life. ~$$~ nc.L trtae ee~ttain pi,ace or panel of lead in the Fourth Vrrd of the City of Brie, County of Cria, Penesylvaaia. being ire particulazly darcribe"d ae fo7llovs: aaLinning at a point in the south liDa of Second Screec oae hundred riacty_fivr (165) feet eetwrdly i`ros the intaresction of the south line of 3aeond 3trret with the •set liar of Chiaetnut 9traat~ thencr southnrnrdly and parallel with Chestnut Sctaat, oae hundred eizty-five (1bS) Ertl; thence aastwerdly and parallel with second $trsat, [bitty--seven cad forty-~igbt hundredths (37.48) feat to a point; thence narthvardly and parallel wiCh Chratnut Street, one hundred sixty--five (165) iaat to the south line of Second $Creet, thirty-seven and fortp..ri.Rht UnadL~dNeal(by~deed~datado0ttobsre2e 1987aend ReeordednintExiraCount~ Deed con•eyed to 1837 y Door o029, pa~Q Thera is no actual canaidaracion es this is a conveyance bat~raen parent and child. E/Z d Zll l 9Sb bl8 « 9SO9ZSbblB 1310W AlIJ ZO~bI 1O-9O-l l OZ wdZS Z0 IIOZ L ~~f pania~ab r' ~;~- ~K0 16 I ~G 16 6 4 ~O~t~t[ wiw r<u .red ~ we eie;bd, nbe,rtf~ti ,P~[er~ benditataamp, imptowmerd•, and rppw / du ..taa and~~rthento betorr~, aad the xw•ralora cod ramainelee~, rastay war and proApt them aad alaq all ~t what~Otver d[ tee aaW pse~r d the titre pat; tin laM, t-r,~[ry ~ ~ to or out of the aaagal ~~ ~ ~ ~~ the aamq mpther Mth the preroiaea ~errby t~tad, err lattrded ~o to tha aid party of tiu reeond pert h!~ ~~ thtir ita, beWaueaerarer~ and ~ 1°'tD Pvt hi., her, thdF, tG1 haTeirlau '~u1 ~ for are of t[tia raid pargr of toe iamnd ~h~aucra cceatrot~ ar~d auealtfut forever. And the read prurt~y e[ the best pRrt, hid he, th.ir,.~ aaorr; +aiecutort rind ^dtoirAidr~tar*i do/do.. hereby aavewet and acne to hod with rln add p,r~, of the Wooed pvt ~- lur, their, its helra/tluraaaaorr, cad aaalp~ that eha add party of the tlrrt part, ha hcr, their, it ~ heint/roccepot~a~ and aa.ipq, W the ebwq m~etirer•dtb the above mentiond and daaQibed premtaer, auto the utd lra~- of t[r aweorat Prey hla, Av, tJretS ly heWwoceera; laid eaalpy aploet th• asid party of tlla [hat part and ~ hesi their, itq the~sema~~ orrd uaicna` and aRalrut aU apd every other peuson err penoera whomeoavar iartul~y a m claim ahatl and ..IU WARRAN'T` and forever DEFBND by these piavcntr, ~~ , the Bald party(1r,1 of the tint pert hadbave hereunto ref hWhedtbtr ~~1 Uea dyr and yaar lint above written. t>•nd(d end SxGNT3D, BSALED and DSLIVERSD -~l / r in the pesaenee o[ ~.h'r-Q.. J ~ a Y~ Una L. Heal ' `~f~ ../ `s~ei CLERK OF NELQF:.;~: ERIE, CQ..~A. 8T!~TE of Panruylvania COUNTY OF Eri. ` S8. On chic. the 10th day of Septembez before tree Larry D. Hezedith, a Notazy Public , 19 90 Paraonrl~y aPpem+cd Una L. Naal .the undeni~ud oQlar, be the peraon(d whow to . mown to me (err eetisfsctaily prv~vay) to the came for the mdd Wen aubrarlbed ~ the within inatnnioany and eoiorowird~ed t ~~ po+Paer thertdn contained. ~4, T ; l they auee+ered in witrwa tvhereo[ i iutewuo act my hand end official a ' ~. ,~ - ' . . AR7fAgIgL SEAL ~ .. ... UYNI' D 1tF1R~tN. rb1M1' -ri1C ~ • _ ~' L~14rar fbnFS wr rzt ire . `} ~ , ~ ~ 1 ` . _ henbY oe that th ~''' •••~~.•,.,•..• ~ a raridenca of the wtetllp ~~ t3nnba ie ~' tree t .-~b5IIZ__ ESE d Zl l l 9Sb bl8 « 9S09ZSbtrlB 131OW Ally EO~trI 10-90-1 l OZ wdl5 Z0 IIOZ l ~"f pania~aa