HomeMy WebLinkAbout04-27-121505610143
REV-1500 Ex(°'-'°'
OFFICIAL USE ONLY
PA Department of Revenue pennsylvania County Code Year File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
Po Box.2sosoi INHERITANCE TAX RETURN 21 11 0 913
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
07 27 2011 04 05 1950
Decedent's Last Name Suffix Decedent's First Name MI
BOND ZACHARY O
(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
e-mail address: 91JC~jsdC.com
1. Original Return ~ 2. Supplemental Return
4. Limited Estate ~ qa. Future Interest Compromise
(date of death after 12-12-82)
g Decedent Died Testate
(Attach Copy of Wilq
~ ~ Decedent Maintained a Living Trust
(Attach Copy of Trust)
9. Litigation Proceeds Received ^ 1 p. Spousal PovertyY Credit
(date of death
l
between 12-31 91 and -1-95)
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
~vrcrct~r~noENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
GARY L JAMES ESQ 717 533 3280
First line of address
134 SIPE AVENUE
Second line of address
City or Post Office
HUD~LSTOWN
4
sic
134 Si
State ZIP Code
PA 17036
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rjury, I de a ave examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
;omplete. ecla of preparer other than the personal representative Is based on all information of which preparer has any knowledge.
iN S LE FILING RET
DATE
Susan F. Woska-Bond
THAN REPRESENTATIVE
melstown, PA 17036
1505610143
Gary L. James Esq.
Side 1
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)
REGISTER OF~WILLS USEOILY
O ^-~
A Y
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DATE-AILED
DATE
1505610143
~~
1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: Bond, Zachary O.
RECAPITULATION
1. Real Estate (Schedule A) .................................................................................. ..... 1. 18 7, 7 0 0. 0 0
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 Deposits & Miscellaneous Personal Property (Schedule E) ........... .... 5. 2 8 , 122.91
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested......... ... 6.
7. Inter-Vivos Transfers & Miscellaneous I~oq-Probate Property
(Schedule G) ~J Separate Billing Requested......... ... 7, 13$ , •725 , $ 0
8. Total Gross Assets (total Lines 1-7) ...........
...................................................... .... 8. 354 , 548.71
9. Funeral Expenses & Administrative Costs (Schedule H) .................................... ... 9. 44 , 302.97
10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ........................... ... 10. 8 8 , $ 41 . $ 6
11. Total Deductions (total Lines 9 & 10) ..................
.............................................. ...
11.
133 , 144.83
12. Net Value of Estate (Line 8 minus Line 11) .........
........................ .
.....................
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
.. 12.
221, 403.88
an election to tax has not been made (Schedule J) ............................................. .. 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) ..
........................................... .. 14.
221,403.88
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 .o0 41, 33 9.04 15. O. 00
16. Amount of Line 14 taxable
at lineal rate X .045 180 , 064.84 1s. 8 ,102.92
17. Amount of Line 14 taxable
at sibling rate X .12 0. 0 0 17. 0. 0 0
18. Amount of Line 14 taxable
at collateral rate X .15 0. 0 0 18. 0. 0 0
19. Tax Due ................................................................................................................. . 19. 8 , 102.92
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
l.- Side 2
1505610243 1505610243 J
REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENT'S NAME
Bond, Zachary O.
STREET ADDRESS
4 Ardmore Circle
CITY
New Cumberland
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
5,930.54
312.13
(1)
8,102.92
6,242.67
Total Credits (A + B) (2)
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
(3)
(4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) ~ ~$s~.2rJ
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? ....................... .. ~~ O
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?.......... ^ ^
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 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 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)J.
. 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, whether by blood or adoption.
File Number 21-11-0913
STATE ZIP
PA 17070
Rev-1502 EX+(11-08)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
Bond, Zacha O. 21-11-0913
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 willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real property which is jointlyowned 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
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
1 Real Estate located at 4 Ardmore Circle, New Cumberland, Cumberland County, 187 700.00
Pennsylvania -valued per tax assessed value * common level ratio $187,700.00 *1.00 =
$187,700.00
TOTAL (Also enter on Line 1, Recapitulation) 187,700.00
(If more space is needed, additional pages of the same size)
Copyright (c) 2009 form software only The Lackner Group, Inc.
Form PA_1500 Schedule A (Rev. 11-08)
Rev-1508 EX+ (8-98)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Bond, Zacha O. 21-11-0913
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-ownedwith the right of survivorship must be disclosed on schedule F.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
1 Metro Bank Checking Account # 513144964 -valued per letter dated September 16, 2011
3, 599.23
2 Metro Bank Savings Account # 626041081 -valued per letter dated September 16, 2011
15,692.66
3 Personal Property
1,500.00
4 Insurance -refund
17.40
5 Insurance -refund
32.00
6 Hartford Annuity #210068413 -beneficiary is estate
7, 281.62
TOTAL (Also enter on Line 5, Recapitulation) I 28,122.91
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-7500 Schedule E (Rev. 6-98)
Rev-1570 EX+(6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
Bond, Zachary O. 21-11-0913
I Dls schetlule must be completed and filed rf the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S
NUMBER INCLUDE NAME OF TRANSFEREE THEIR RELATIONSHIP TO DECEDENT AND INTEREST EXCLUSION TAXABLE
THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET (IF APPLICABLE) VALUE
1 Orrstown Bank IRA # -beneficiaries are decedent's 138,725.80 138.725.80
children Tyler Bond and Vanessa Holt
TOTAL (Also enter on Line 7, Recapitulation)
138 725 80
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule G (Rev. 6-98)
REV-1151 EX+~10-06)
COM INHERITANCE T~ RETURN ANIA
RE ID DE ED N
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Bond, Zachary O.
FILE NUMBER
21-11-0913
Debts of decedent must be reported on Schedule I.
ITEM
N R DESCRIPTION
A. FUNERAL EXPENSES:
See continuation schedule(s) attached
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Susan F. Woska-Bond
Street Address 4 Ardmore Circle
city New Cumberland state PA zip 17070
Year(sl Commission paid
2. Attorney's Fees James, Smith, Dietterick ~ Connelly, LLP
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Susan F. Woska-Bond
Street Address 4 Ardmore Circle
city New Cumberland state PA zip 17070
Relationship of Claimant to Decedent SpOUSe
4. Probate Fees
5• Accountant's Fees
6. Tax Return Preparer's Fees
~• Other Administrative Costs
See continuation schedule(s) attached
TOTAL (Also enter on line 9. Recanitutar~~.,-
AMOUNT
3,603.42
13,634.98
7,500.00
3,500.00
548.50
15,518.07
~t,....~.~.
Copyright (c) 2009 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF ( FILE NUMBER
Bond, Zachary O. 21 11 0913
ITEM
NUMBER DESCRIPTION AMOUNT
1 Funeral Ex ep rases
Parthemore Funeral Home -funeral
3,603.42
Other Admi
i
t
ti
C H-A 3,603.42
2 n
s
ra
ve
osh
Cumberland County Prothonatary's Office -certified coy of divorce decree
14.00
3 Cumberland Law Journal -estate advertisement
75.00
4 Ehrlich Pest Control -termite warranty
191.93
5 Gary Radabaugh -air conditioning repair/replacement
2,687.50
6 HGI Generators -for residence
1,615.62
7 House Inspection fee
325.00
8 Intrieri Construction -driveway and sidewalk replacement
9,350.00
9 James Smith Dietterick 8~ Connelly LLP -reserve for estate administration c losing costs 500.00
10 Metro Bank -satisfaction fee for mortgage payoff
525.00
11 The Sentinel -estate advertisement
232.02
H-B7 15,516.07
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
Rev-1512 EX+(12-08)
SCHEDULE 1
DEBTS OF DECEDENT
,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Bond, Zacha O.
21-11-0913
Report debts incurred by the decedent prior to death that remained unpaid atthe date of death, including unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
1
Apria Health -medical expense OF DEATH
50.29
2 Klimore MD -medical expense
21.87
3 Lower Allen Township -ambulance
796.00
4 Metro Bank Mortgage Loan Account #400218110 -valued per letter dated September 19
2011 2
, 8,195.76
5 Metro Bank Visa
3,365.02
6 Penn State Medical Center -medical expense
17.40
7 Robin Gaspretti -school tax
11.00
8 Wells Fargo Mortgage Loan Number 0184586311 -valued per letter dated Se
tember 9
2011
p
, 56,384.52
TOTAL (Also enter on Line 10, Recapitulation) I 88 841.86
(If more space is needed, additional pages of the same size) '
Copyright (c) 2009 form software only The Lackner Grouo. Inc
Form PA-1500 Schedule I (Rev. 12-08)
REV-1513 EX+ (11-08)
y~y~E~ ~E q~ E gU SCHEDULE J
COMIN(~IRESIDENTDEC DENTRNANIA BENEFICIARIES
ESTATE OF
FILE NUMBER
Bond, Zacha O.
21-11-0913
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT
(Words) ($$$)
I~ TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116 a 1.2
1 T
l
A
B
y
er
.
ond
353 Old Stage Road Son 25% of intestate 90,032.42
Lewisberry, PA 17339 estate; 50% of
IRA
2 Vanessa L. Holt
25597 America Square Daughter 25% of intestate 90,032.42
South Riding, VA 20152 estate; 50% of
IRA
3 Susan F. Woska-Bond
4 Ardmore Circle Spouse 50% of intestate 41,339.04
New Cumberland, PA 17070 estate
Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 1500 ovOeasheet, as a I riate. 221,403.88
NON-TAXABLE DISTRIBUTIONS:
II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13
Copyright (c) 2009 form software only The Lackner Group, Inc.
Form PA-1500 Schedule J (Rev. 11-08)
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