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HomeMy WebLinkAbout05-16-121505610101 REV-1500 Ix(°'-'°' PA Department of Revenue P nsY~vaMa OFFICIAL USE ONLY Bureau of Individual Taxes """" County Code Year File Number PO BOXa8o6ot INHERITANCE TAX RETURN :%r f I I Y ~~~ Harrisburg, PA 17128-o6Dt RESIDENT DECEDENT / I ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 09/10/2011 07/31/1917 Decedent's Last Name Suffix Decedent's First Name MI Prowell ,Esther E (If Applicable) Enter Survlving 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 DUPLNCATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW m 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior [0 12-1382) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Maintainetl a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) Litigation Proceeds Received O 10. Spousal Poverty Credit (data of death O 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: !'?-~~ ` Daytime Telephone Number James W. Kollas (71T) 731-1600 REGISTER OF yDLLS USE ONLK.~ O ~ First line of address ~ frt ~~ ., Kollas and Kennedy C ~;~ ~ c. C7 ~~ ~~ ~ -._ [r - ~ ~ -, r r ~ ~~' Second line of address ~ C7._ 7 _ 1104 Fernwood Avenue OL' ~ ~ r' T City or Post Office DATE D Stale ZIP Code - .. . =~; C r - iT Camp Hill 1 b _._ PA 1701 `~ ~t+ correspondantb a-man addressaames@kollasandkennedy.com Under penaMes of perjury, I dedere that I have examinetl this return, InUuding acmmpenying schedules and statements, and to the best of my knowledge and belle(, it is true, tuned and complete. D§rJaretlon of preperer other then the personal representaave is based on all intormatbri of which preparer has any knowledge. SIGN URE OF PERSON RE NSIBLE FOR FILING,RETURN DATE :amp Hill, PA 17011 OTHER THAN REPRESENTATIVE 1104 Fernwood Avenue, Camp Hill, PA 17011 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 1505610101 I.~ r b Lsas61o1os REV-1500 EX Decedent's Social Security Number Daceeanrs Nama: Esther E. Prowell .. RECAPITULATION 1. Real Estate (Schedule A) ........................................... .. 1. 156,000.00 2. Stocks and Bonds (Schedule B) ..................................... .. 2. 0.00 '. 3. Closely Held Corporeaon, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. '. 0.00 '.. 4. Mortgages and Notes Receivable (Schedule D) ......................... .. 4. 0.00 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)..... .. 5. 150.00 '. 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. 42,647.59 ', 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested...... .. 7. 0.00 8. Total Gross Assets (total Lines 1 through 7) ........................... .. 8. 798,797.59 9. Funeral Expenses and AdminisUative Costs (Schedule H) ............. ...... 9. 24,511.00 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ........ ...... 10.. 1,985.00 1i. Total Deductions (total Lines 9 and 10) ........................... ...... 11. 26,496.00 12. Net Value of Estate (Line 8 minus Line 11) ........................ ...... 12. 172,301.59 ', 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .................. ...... 13. 0.00 '. 14. Net Value SubJect to Tax (Line 12 minus Line 13) .................. ...... 14. 172,307.59 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 16. Amount of Line l4 taxable at lineal rate X .0 45 172,301.59 17. Amount of Line 14 taxable at sibling rate X .12 '.. 18. Amount of Line 141axable '.. 15. '. 1s. 7,753.57 at collateral rate X .15 1g, 19. TAX DUE .. .......... ......... 19. '. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 7,753.57 O Side 2 1505610105 1505610105 REV-1500 EX Page 3 nurnefenf's Cemolafe Address: FIN Number DECEDENTS NAME Esther E. Prowell STREET ADDRESS 277 Hillcrest Road c C sTATEPA zIP17011 amp Hill Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditsdPayments 0.00 A. Pdor Payments B. Discount 0.00 3. Interest 4. If Line 2 is greaser than Line 1 + Line 3, enter the diRerence. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to roquest a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (g) 7,753.57 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER 7HE 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 trans(erred :.................................................................................... ...... ^ ^x b. retain the dght to designate who shall use the propedy Uansiened or its income :..................................... ....... ^ c. retain a reversionary interest; or .................................................................................................................... ...... ^ ^ d. receive the promise for life of etther payments, bene0ts or care? ............................................................... ....... 2. If death occurred after Dec. 72, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................... ....... ^ 0 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 re8rement account, annuity or other non-probate property, which ................................................................................................................. contains a beneficiary designation? ....... >< IF THE ANSWER TG ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE R 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 bansfers 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 lax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [/2 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 disdosure 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 delath to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent 172 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or far 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)]. e The tax rate imposed on the net value of Vansfers to or for the use of ttre decedent's siblings is 12 percent (/2 P,S. §9116(x)(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. (1) 7, 753.57 Total Credits (A + B j (2) 0.00 (3) 0.00 (4) REV-1502 EX+ (11-08) ~ Pennsylvania SCHEDULE A INHERITANCE TA%REIURN REAL ESTATE RESIDENT DECEDENT ESTATE OF FILE NUMBER Esther E. Prowell 21-11-1053 All real property owned solely or as a tenant in common mus! be reported a! fair market value. Fair market value Is defined as [he price at which property would be exchanged between a willing buyer and a willing seller, nekher being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is Jointly-owned with right of survivorehlp must be disclosed an Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's Interest if awned as tenant in common VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1 113 Fairview Drive, Camp Hill, PA 17011 156,000.00 TOTAL (Also enter on Line 1, Recapitulation.) I $ 156,000.00 If more space Is needed, insert additional sheets of the same size. HUD-1 UNIFORM SETTLEMENT STATEMENT OMB Approval No. 2502-0265 A. U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPM ENT SETTLEMENT STATEMENT B. TYPE OF LOAN 6. File Number: 7. Loan Number: 1. ^FHA 2. ^FmHA 3. ^Conv. Unins ouse N A 4. ^ VA S. ~ Conv. [ns 8. Mortgage Insurance Case Number C. NOTE: This form is famished to give you a smtement of acNal set0ement costs. Amounts paid to and by the settlement agent are shown. Items marked "(p.o.c.)" were aid outside the closin ~ the are shown here for informational u ores and are not included in the totals. D. NAME AND ADDRESS OF BORROWER: E. NAME, ADDRESS AND TIN OF SELLER: F. NAME AND ADDRESS OF LENDER: Michael J. Youse Estate of Esther E. Prowell None G. PROPERTY LOCATION: H. SETTLEMENT AGENT NAME, ADDRESS AND TIN 113 Fairview Road Fairview Twp, York Co. Robert P. Kline Esq 25-1797626 Camp Hill, PA 17011 PO Box 461 New Cumberland PA 17070 PLACE OF SETTLEMENT i. SETTLEMENT DATE 12/28/2011 Parcel # 27-000-OB-0138 714 Bridge Street FUNDING DATE 12/28/2011 New Cumberland PA 17070 J. SUMMARY OF BO OWER'S TRANSACFION 100. GROSS AMOUNT DUE FROM BORROWER: 101. Contract sales rice 156 000 .00 K. SUMMARI' OF SELLER'S TRANSACTION 400. GROSS AMOUNT DUE TO SELLER: 401. Contract sales rice 156 000.00 102. Personal roe 402. Personal ro e 103. Settlement char es to borower Line 1400 3 368 .25 403. 104. 404. 105. 405. Ad'ustments for items aid b seller in advance Ad'ustments for items and b seller in advance 106. Ci /town taxes 406. Ci /town razes 107. Coun taxes l2 28 2011-12 31 2011 6. 95 407. Coun [aces l2 28 207.1-12 31 2011 6.95 108. Assessments 408. Assessments 109. Sewer & Refuse Ad'ustments 6. 46 409. Sewer & Refuse Aci'ustmente 6.46 110. School Tax 12 2B 11-06 30 12 824. 96 410. School Tax 12 28 r11-06 30 12 824.96 l l 1. 411. 112. 412. 120. GROSS AMOUNT DUE FAOM BORROWER 160 206 . 62 420. GROSS AMOUNT DUE TO SELLER 156 83 8 . 3 7 200. AMOUh"fS PAID BY OR IN BEHALF OF BORRO 201. De osi[ or somas[ mone WER: 2 000.00 500. REDUCTIONS IN AMOUbIT DUE TO SELLER: 501. Excess de sit 202. Princi al amount of new loans 203. Existin loans taken sub'ect to 204. 502. Setdement char es to seller Line 1400 503. Existin loans taken subbct to 504. 18 245.00 205. 505. 206. 506. 207. 507. 208. 508. 209. 509. Ad'ustments for items un aid b seller Ad'ustments for items un laid b seller 210. Ci /town taxes 510. Ci /town taxes 211. Coun taxes Sl 1. Coun taxes 212. Assessments 512. Assessments 213. 513. 214. 514. 215. Credit from Seller 250.00 515. Credit to Bu er 250.00 216. 516. 217. 517. 218. 518. 219. 519. 220. TOTAL PAID BY/FOR BORROWER 2 250.00 520. TOTAL REDUCTION AMOUNT DUE SELLER 18 495.00 300. CASH AT SETTLEMENT FROMlI'O BORROWER 600. CASH AT SETTLEMENT FROMlfO S LLER 301. Gross amount due from borower Line 120 16 0 2 0 6 . 6 2 601. Grass amount due to seller Line 420 15 6 8 3 8 . 3 7 302. Less amount aid b /for borrower ins 220 __ 2 x_2.50 . 00 602. Less reduction in amount dur. seller Lin 520 18 495.00 X03. Cash O From ^TO Borrower I 157,956 62 603 Cash Ox To ^F'rom Se ler 138 343.37 section 5 of me Real Estate Senlement Proeetlures Act (RESPA) requires tllaGOSUre of all charges imposed upon Me borrower antl seller. These are the following: • HUD must tlevelop a Special Information Booklet ro help ihirtl parry disclosures that are tleaignsitl to provide the borower with persons borcowing money to finance me purchase of residential real estate pertinent Informatlon tluring the settlement process in oroer to be a better to better understand the nature antl coats of real estate settlement aervlces; shopper. • Each lentler must provide the booklet to all apPllcents from whom 0 The Public Reporting Burtlen for this usllecdon of information is estimated receives or for whom a prepares a wdtten application to borrow money to to average one hour par reaponae, Including the time for reviewing instructions, finance the purcheae of residential real estate; • Lenders must prepare and searching existing tlata sources, gathering and maintaining the data distribute with the Booklet a Gootl Faith Eatlmete of the settement coats needed, and completing antl reviewing the collection of information. that the borrower la likely m incur In wnnection with the settlement. These This agency may not collect this information, and you are not equiretl to disGosures are manadatory. complete this ions, unless it tlisplays a currency valitl OMB control number. Section 4(a) of RESPA mantletea that HUD develop antl prescribe this The information requestetl does not lend itself to confitlentialiry. standard forth to be used et the time of loan settlement to provide (all m EASY SOFT 2008 Previous editions are obsolete Page 1 form HUD-1 (3/86) ref Handbook 4305.2 L. SETTLEMENT CHARGES 700. TOTAL SALESBROKER's COMMISSION based on ice $156 000.00 6.0001; PAID FROM PAID FAOM Division of Commission line 700 as follows: BORROWER'S SELLER'S 70L$4 680.00 to ReMax Realt Associates FUNDS AT FUNDS AT 702.$4 680.00 to ReMax Realt Associates SE77LEMENT SETTLEMENT 703. Commission aid a[ Settlement 9 3 60.00 704. Broker Fee to ReMax Realt Associates 395.00 295.00 800. ITEMS PAYABLE IN CONNECTION WITH LOAN 801. Loan Ori ina[ion Fee 802. Loan Di count 803. A raisal Fee to 804. Credit re ort to 805. Lender's Ins ection Fee to 806. 807. 808. 809. 810. SI1. 512. 813. 900. ITEMS RE UD2ED BY LENDER TO BE PAH) IN ADVANCE 901. Interestfrom l2 20 2011-01 O1 2011 902. Mort Insurance Premium for 903. Hazard insurance Premium for 904. 905. 1000. RESERVES DEPOSITED WITH LENDER 1001. Hazard insurance 1002. Mort a e insurance 1003. Ci Pro a Taxes 1 04. Coun Pro a Taxes 1005. Annual assessments 106. 1007. 1008. A re ate Accountin Ad'ustment 0.00 1100. TITLE CHARGES 1101. Settlement or closin fee to 1102. Absvac[or title search toTri Count Abstract 150.00 1103. Title Examination to 1104. Title insurance binder to 1 I05. Document re aretion to 1106. No foes [o 1 ] 07. Attome 's fees to includes line numbers: 1108. Tide Insurance mKline Law Office a ent for Securit Title 'ncludes line num rs:1101-1107 1 130.75 1109. Lender's covera a Premium 0.00 1110. Owner's covera a 156000.00 Premium 0.00 1111. 1112. t 113. 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Recordin fees; Deed 63.50 Mort a Release $ 63.50 1202. Ci /cn tax/stam s: Deed $ Mort e 1203. State tax/stem Deed $ Mort e 1204.R alt Transfer ax 1 560.00 1 560.00 1205. 1300. ADDITIONAL SETTLEMENT CHARGES 1301. Surve to 1302. Pest ins ection to 1303. Tax Certification to P. ordon 1304.2012 1st tr Sewer Refus to Fairview T 211.00 10.00 1305. Radon Miti ation to Mike Sheel Hom Ina ections l3 6. Chimn Re air to Hunter's Mason 14 0. TOTAL SETTLEMENT CHARGES enter on lines 103 Section J aed 502 Section K 3 36B . 2 5 745.00 6 275.00 18 Z45 . 00 ~~R~ rrn,h uvn: rnave carcruuy revrewes me nuud Settlement Statement and to the best of my knowledge and belief, it is a true and accurate statement of all receipts an disbursement`s made on my account or by a in this transaction. [further certify that i received n copy of the HUD-1 Setdement Statement. Seller ~ s(E rate of Esther E. owe 1T-- Borrower Mi ael J. Youse ~( ~ 1 Seller Borrower The HUD-I Sete ent Smtet pn t ~ I have prepared is a true and accurate account of the funds disbursed or to be disbursed by the undersigned as pan of the settlement o this vansaction. i LA(~/} 1 12/28/2011 Settlement Agent Robert P. Kline Esq Datc WARNING: I[ is a crime [o knowingly make false statements [o [he United Slates on [his or any other similar form. Penalties upon conviction can include a fine and imprisonment. For details see: Ti[Ie 18 U.S. Code Section 1001 and Section 1010. ® EASY SOFT 2008 Previous editions are obsolete Page 2 form HUD-1 (3/86j ref Handbook 4305.2 REV-1508 EX+(8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ES?ATE OF FILE NUMBER Esther E. Prowell 21-11-1053 Include the proceeds of litigation and the date the proceeds were received by the est8le. All propert/ Jolntlyowned with dpht of survivorship must be disclosed on Schedule F. (M more space is needed, insert addflional sheets of the same size) ~ Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TA% RETURN RESIDENT DECEDENT SCNEpULE F JOINTLY-OWNED PROPERTY ESTATE OF: FILE NUMBER: Esther E. Prowell 21-11-1053 If an asset became ~ointty owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING ]DINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A• Joyce E. Sweigard 277 Hillcrest Road Camp Hill, PA 17011-1908 Daughter 8. C. JOINTLY OWNED PROPERTY: REM NUMBER LEfiFR FOR JOINT TENANT DATE MADE IDINT DESCRIPRON OF PROPERTY INCLUDE NAME OF FINANCIAL INSTRVTIDN AND &1N%A000UNT NUMBER OR SIMILAR IDENTIMNG NUMBER. ATTACH DEED FOR 10INTLV HELD RFAL ESTATE. DATE OF DEATH VALUE OF ASSET % DF DECEDENT'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. O ro ~09 Money Market Account; PNC Bank; Acct No. 50-0542-8543 67,182.69 50 33,591.35 2 A. O I ~,78 Interest Checking; PNC Bank; Accl No. 51-0005-0715 18,112.48 50 9,056.24 TOTAL (Also enter on Line 6, Recapitulation) I $ 42,647.59 If more space is needed, use additional sheetr of paper of the same size. REV-1511 EX+ (10-09) ~ Pennsylvania DERRRTMENT OF REVENUE INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Esther E. Prowell 21-11-1053 Decedent's debts must be reported on Schedule I. A. FUNERAL EXPENSES: t' Myers-Buhrig Funeral Home, 37 East Main St., Mechanicsburg PA-funeral services z JDK Catering, Inc., 1 Bishop Place, Camp Hill, PA 17011--catering services for repast B. 1 z. 3. 4. 5. 6. 7. ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City __ Year(s) Commission Paid: State __ ZIP Attorney Fees: Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Joyce E SWeioafd street address 277 Hillcrest Road city _Camp Hill state PA zIP 17011 Relationship of Claimant to Decedent Daughter Probate Fees: ACCODntant Fees: Tax Return Preparer Fees: 8,000.00 3,500.00 515.00 0.00 0.00 TOTAL (Also enter on Line 9, Recapitulation) ; 24, 51 1.00 11,896.00 600.00 0.00 If more space is needed, use additional sheets of paper of the same size. REV-1512 E%+ (12-08) ~ pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERfTANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE Of FILE NUMBER Esther E. Prowell 21-11-1053 Report debts Incurred by the decedent prior to death du! remained unpaid at the date of death, including unrelmbureed medical ezpensas. REM VALUE AT DATE NUMBER DESCRIPTION OF DFATH 1• Sally Gethovas, ovemight caregiver services 160.00 2 Dylan Tumer, ovemight caregiver services 160.00 3 Mike Schindler, lawncare work for property at 113 Fairview Drive, Camp Hill, PA 320.00 4 Fairview Township, sewer and trash bill 198.00 5 Camp Hill Emergency Medical Services, emergency service 1,147.00 TOTAL (Also enter on Dne 10, Recapitulation) ; 1,985.00 If more space Is needed, insert additional sheets of the same size. REV-1513 E%+ (Ol-3U) ~~~ ~~ Pennsylvania SCHEDULE J INHERRANCE TAX REn1RN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Esther E. Prowell 21-11-1053 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do No! Lia! Tnualee(a) OF ESTATE I I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. 2 3 4 5 II 1. 1. Carol J. Rottman, 706 W. Pine St., Palmyra, PA 17078 Joyce E. Sweigard, 277 Hillcrest Rd, Camp Hill, PA 17011 Joseph E. HoRman, 6332 Old Turnpike Rd, Mifflinburg, PA 17844 Yvonne W. Gettys, 1950 Chestnut St., Camp Hill, PA 17011 Shidey A. Sucic, 131 Sunset View Dr., New Cumberland, PA 17070 daughter daughter son step-daughter step-daughter ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON L1NE5 15 THROUGH 38 OF REV-1500 C(IVER SHEET, AS APPROPRIATE. NON-TAXABLE DISTRIBUTIONS 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 OF REV-1500 CO`JER SHEET. 20% 20% 20% 20% 20% If more space is needed, use additional sheets of paper of the same size.