HomeMy WebLinkAbout06-14-12_ ~ REV-1500 Ex(o'-'°' 1505610143
PA De artment of Revenue pe Y OFFICIAL USE ONLY
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Bureau of Individual Taxes DEPARTMENT OP REVENUE COUnty Coda Year File Number
Po Box.28oso1 INHERITANCE TAX RETURN 21 11 12 O 1
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
016 24 2482 10 29 2011 12 10 1920
Decedent's Last Name Suffix Decedent's First Name MI
MULROY SARAH L
(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 INAPPROPRIATE OVALS BELOW
® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death
prior to 12-13-82)
^ 4. Limited Estate ^ qa, Future Interest Compromise 5. Federal Estate Tax Return R
(date of death after 12-12-82) ^ eQUlred
® g. Decedent Died Testate ^ ~ Decedent Maintained a Living Trust 0
(Attach Copy of VYill) (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes
^ 9. Litigation Proceeds Received ^ 1 p. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113 A
between 121-91 and 1-1-95) ^ ( )
(Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name
Daytime Telephone Number
RICHARD E CONNELL ESQ 717 232 8731
First line of address
2303 MARKET STREET
Second line of address
City or Post Office
CAMP HILL
REGISTER ILLS USE LILY
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State ZIP Code
PA 17011
Correspondent's a-malt address: c o n n e l l@ b m c -law . n e t
Under penalties of perjury, I deGare 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. DeGaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge.
RIr;NOT1IRF r1F ecwcnM oceon~~c~o~ c me ~~~ ~. ~.. .,~~. ~.... -
. (Y)" Ellen C. McGowan
354 Martingale Drive,~Caln~Hill, PA 17011
DATE
Richard E Connell Esq a!911~~~0/2
ADDRESS
2303 Market Street, Camp Hill, PA 17011
Side 1
L 1505610143 1505610143 J
REV-1500 EX
1505610243
oe~aern•g Name: M U L R O Y, SARAH L.
RECAPITULATION
1. Real Estate (Schedule A) .......................................................................................... 1.
2. Stocks and Bonds (Schedule B) ............................................................................... 2.
3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C).......... 3
4. Mortgages 8 Notes Receivable (Schedule D) .................................................... ...... 4.
5• Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) .......... ...... 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ........ ..... 6.
7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property
(Schedule G) ^ Separate Billing Requested ........ ..... 7.
8. Total Gross Assets (total Lines 1-7) .................................................................. ..... 8•
9. Funeral Expenses & Administrative Costs (Schedule H) .................................... ..... 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ........................... ..... 10.
11. Total Deductions (total Lines 9 & 10) ................................................................. ..... 11.
12. Net Value of Estate (Line 8 minus Line 11) ........................................................ ..... 12
13.
Charitable and Governmental BequestslSec 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.
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 .00 15.
16. Amount of Line 14 taxable
at lineal rate X .045 6 6 6, 3 2 0. 7 4 16.
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.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
1505610243
Decedent's Social Security Number
016 24 2482
217,232.36
456,443.18
28,198.54
701,874.08
31,207.62
4,345.72
35.,553.34
666,320.74
666,320.74
29,984.43
29,984.43
I - %I
1505610243 J
REV-1500 EX Page 3
Decedent's Complete Address:
Mulroy, Sarah L.
412 Black Latch Lane
Camp Hill
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A• Prior Payments
B. Discount
24,000.00
1,263.16
3. Interest
File Number 21 - 11 - 1201
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 n:fund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
STA
PA
Total Credits (A + B)
ZIP
17011
(1) 29,984.43
(2) 25,263.16
(3) 0.00
(4)
(5) 4,721.27
Make Check Payable to: REGISTER OF WILLS, AGENT.
_ .r ~ < .~~
,~;-
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 :.............................. ~ x
b. retain the right to designate who shall use the property transferred or its income :.................................... ^ x
c. retain a reversionary interest; or .................................................................................................................. ^ x
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? ....................................................................................................................... ^ 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 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 retfurn 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 ya )]s 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 )].
• sibfng is defined under Sectiont9102 as en individual whothas atleast one padrent inscolmmon withphe decedent wfiether by b ood~oAadoption.
COMMONWEALTH Of PENNSYLVANIA
INHERRANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF Mulroy, Sarah L.
. •. _
FILE NUMBER
21 - 11 - 1201
• • ~• r• ~ra~ ~r ~~•~~~ sv~e~ yr as a tenant ~n common must be reported at fair market value. Fair market value is defined as the price
at which property would be exc anged between a willing buyer and a wilting seller, neither being compelled to buy or sell, both having
reasonable knowledge of the relevant facts. Real property which is jointly-owned 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
1 412 Black Latch Lane 217,232.36
Camp Hill, PA 17011 (Lower Allen Township)
Tax Parcel ID #13-24-0809-069
(Net Value Reported -Settlement 04/27/2012, HUD-1 attached)
TOTAL (Also enter on Line 1, Recapitulation) I 217,232.36
SCHEDULE B
COMdONWEALTH OF PENNSYLVANIA STOCKS ~ BONDS
INHERRANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Mulroy, Sarah L. FILE NUMBER
21 - 11 - 1201
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
UNIT VALUE VALUE AT DATE OF
DEATH
1 Wells Fargo Investment Account#4658-3500 456,443.18 456
443
18
(See attached report) ,
.
Stock:
a. General Electric $444,239.25
b. Morgan Stanley $ 12,203.92
c. Money Fund Balance $ 0.01
TOTAL (Also enter on line 2, Recapitulation) 456,443.18
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Mulroy, Sarah L. 21 - 11 - 1201
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-0wned with the right of
survivorship must be disclosed on schedule F.
ITEM
NUMBER DESCRIPTION VALUE AT DATE OF
DEATH
1 PNC Bank 24,034.28
Checking Account #5140045174
2 Diocese of Harrisburg 1,243.75
Savings Account #01-31870
3 Refund from "M.D. -VIP" 250.00
4 Homeowner's Insurance Credit -Refund 356.00
5 AT&T Legacy Management 1,282.91
6 Payment from Wells Fargo - (Accumulated dividends/interest) 31.60
7 Personal Goods and Furnishings 1,000.00
TOTAL (Also enter on Line 5, Recapitulation) ( 28,198.54
SCa-EDULE H
corornoNwE,uTN of PENNSYWANIA rvl~ G/v"rJ~
INHERRANCE TAX RETURN e~~/~17- /C /'-MT~
RESIDENT DECEDENT ran^w!v ~ ~ v'~ ~ ~YG V\J~7 ~ ~7
FILE NUMBER
ESTATE OF Mulroy, Sarah L. 21 - 11 - 1201
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT
A. 1 Parthemore Funeral Home 8,757.00
2 West Shore Country Ctub (funeral luncheon) 5,439.50
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Ellen C. McGowan
0.00
street Address 354 Martingale Drive
City Camp Hill State PA Zip 17011
Year(s) Commission paid N/A
2. Attorney's Fees
3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees Cumberland County Register of Wills 463.50
5. ~ Accountant's Fees Barbush & Hoffman (preparation of 2011 returns) ~ 575.00
6. .Tax Return Preparer's Fees
7. Other Administrative Costs
1 Ctmberland Law Journal -legal publication of Notice 75:00
TOTAL (Also enter on line 9, Recapitulation) 31,207.62
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT SchedWe H
Funeral F~er'ses &
^
A ~~~~ ~~/lJ~
ESTATE OF Mulroy, Sarah L. FILE NUMBER
21 - 11 - 1201
2 Sentinel -legal publication of Notice 168.30
3 Ball, Murren & Connell -costs advanced 43.76
4 Sam Brinley -yard maintenance/snow removal 415.00
5 Mike the Painter -wallpaper removal, yard clean-up, pressure washing, painting 5,600.00
6 Patrick's Hardwood Floors -refinishing 450.00
7 Home Depot -carpet and lighting 1,400.00
8 Beaver Window Cleaning -window washing 201.93
9 Angel Home Solutions -shower repair 2,214.72
10 Handyside Plumbing -air conditioning repair 153.00
11 Waste Management - dumpster 450.00
12 Andrew & Ben Steele -yard work, window painting 400.00
13 Kathy Richcreek -house cleaning 125.00
14 Reserve for additional filing feed, costs and distribution. 500.00
15 Eshenaurs -Oil for heat/hot water 2,477.89
16 Lower Allen Township -sewer/refuse 108.95
17 Comcast 239.34
18 PP&L 316.47
19 PA Water Company 337.69
20 Verizon 295.57
Page 2 of Schedule H
SCHEDULEI
DEBTS OF DECEDENT, MORTGAGE
C~INDHER~MICECTAX RETURN ~w LIABILITIES, ~ LIENS
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Mulroy, Sarah L. 21 - 11 - 1201
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM DESCRIPTION AMOUNT
NUMBER
1 Internal Revenue Service (2011 taxes) 478.00
2 ~ Pennsylvania Department of Revenue (2011 taxes) ~ 746.00
3 ~ Griswold Special Care -Home Care Service (Pennsylvania) ~ 2,956.72
4 Ruth Cosgrove -reimbursement of New York home care expenses 165.00
TOTAL (Also enter on Line 10, Recapitulation) 4,345.72
REV-1 S13 EX+ (9~)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES continued
ESTATE OF FILE NUMBER
Mulroy, Sarah L. 21 -11 -1201
NUMBER
NAME AND ADDRESS OF PERSON(S)
RECEIVING PROPERTY RELATIONSHIP TO
DECEDENT
Do Not List Trustee(s) SHARE OF ESTATE
(Words) AMOUNT OF ESTATE
($$$)
I~ TAXABLE DISTRIBUTIONS[include outright spousal
distributions, and transfers
under Sec. 9116 (a) (1.2)j
5 Ms. Dory Solomon .Daughter one-eleventh of
502 Walnut St. Apt. #3 residue
Catasauqua, PA 18032
6 Sepcial Needs Trust for Benefit of one-eleventh of 35,000.01
Mr. Thomas H. Mulroy residue
Richard Mulroy and Steven Mulroy, Trustees
7 Mr. Richard Mulroy Son one-eleventh of
107 East Way residue
Reading, MA 01867
8 Mr. Steven Mulroy Son one-eleventh of
14329 Tunsberg Terrace residue
Midlothian, VA 23113
9 Mrs. Sarah Sellers Daughter one eleventh of
39 Marshall Ave. residue
Mansfield, MA 02048
10 Mrs. Ellen C. McGowan Daughter one-eleventh of
354 Martingale Dr. residue
Camp Hill, PA 17011
11 Mr. John Mulroy Son one-eleventh of
51 Hartshorn St. residue
Reading, MA 01867
12 Mr. James C. Mulroy Son one-eleventh of
109 Thorndike St. residue
Cambridge, MA 02141
13 Mrs. Ruth Cosgrove Daughter one-eleventh of
3423 Fountain St. residue
Clinton, NY 13323
14 Mrs. Sarah Sellers as Trustee 9,000.0(
for Jillian Sellers
39 Marshall Ave.
Mansfield, MA 02048
Page 2 of Schedule J
REV-1513 EX+ (9~)
COMMONWEALTH OF PENNSYLVANIA
INHERfTANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES continued
ESTATE OF FILE NUMBER
Mulroy, Sarah L.
21 - 11 - 1201
NUMBER
NAME AND ADDRESS OF PERSON(S)
RECEIVING PROPERTY RELATIONSHIP TO
DECEDENT
Do Not List Trustee(s) SHARE OF ESTATE
(Words) AMOUNT OF ESTATE
($$$)
I~ TAXABLE DISTRIBUTIONS[include outright spousal
dlstnbutlons, and transfers
under Sec. 9116 (a) (1.2)]
15 Mr. Steven Mulroy as Trustee 50,000.01
for Christina Mulroy
14329 Tunsberg Terrace
Midlothian, VA 23113
16 Mr. Steven Mulroy as Trustee 9,000.01
for Nora Mulroy
14329 Tunsberg Terrace
Midlothian, VA 23113
Page 3 of Schedule J
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