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HomeMy WebLinkAbout07-18-12 (2) 1505610140 REV-1500 EX (°'-'°' PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN Coy~ty C e Year ~ ~ - ( File Number a ^. ~~ . ~ Harrisburg. PA t7t2s-o5ot RESIDENT DECEDENT VV ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY Decedent's Last Name Suffix Decedent's First Name MI C O Y L E H O W A R D J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Lasl Name Suffix Spouse's First Name MI Spouse's Social Secudty Number FILL IN APPROPRIATE OVALS BELOW Q 1. Original Return 4. Limited Estate 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 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) 3. Remainder Return (date of death prior to 12-t3-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL Name J A N L B R O W N AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Daytime Telephone Number 7 1 7 5 4 1 5 5 5 0 REGISTER OF WILLS USE ONLY First line of address J A N L B R O W N & A S S O C i Second line of address 8 4 5 S I R T H O M A S C T S T E 1 2 City or Post Offce State ZIP Code H A R R I S B U R G P A 1 7 1 0 9 ~+ QQ rV ~J r~ ~ _".~ ~~ L r~ 'Tt `<J z C~~ C ~t r~- ~ iT ~ ~7 fILED i,1 ~:: ' C~ -i - _~7 ~ -. ? i - r r F .~ `" ~, Correspondent's a-mail address: BRENDAJLB(rDVERIZON.NET Under penalties of perjury, I declare [hat I have examined this return, including accompanying schedules antl statements, antl to the best of my knowledge and belief, it is true, correct antl wmplele. Declaration of preparer other than the pereonal representative is based on all information of which preparer has any knowledge. SIGw~yRE OF P ON RESP N IB FOR FIL G RETURN DATE / Li Q,l .,.~~ r,~v-, 7 / 17 / 2 012 SIGNATURE OF HARRISBU PLEASE USE ORIGINAL FORM ONLY Side 1 PA 17050 DATE 1505610140 :1505610140 J 1505610240 REV-1500 EX Decedent's Social Security Number Decedenrs Name: HOWARD J• COYLE 1 7 2 0 1 1 4 6 7 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 Notes Receivable (Schedule D) .................... .... .. 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E). .... .. 5. 3 9 5. 6 8 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested . .... .. 6. 4 8 6 9 , 1 4 7. Inter-Vivos Transfers & Miscellaneous N -Probate Property ~ 1 6 4 9 4 7 5 7 (Schedule G) Separate Billing Requested . .... .. 7. • 8. Total Gross Assets (total Lines 1 through 7) ..................... .... .. B. 1 7 0 2 1 2 . 3 9 9. Funeral Expenses and Administrative Costs (Schedule H) ............ .... .. 9. 1 5 1 5 . 0 0 10. Debts of Decedent, Mort a e Liabilities, and Liens Schedule I 9 9 ( ) ....... .... 10. .. 8 2 8 . 2 4 t 1. Total Deductions (total Lines 9 and 10) ......................... .... .. 11. 2 3 4 3 . 2 4 12. Net Value of Estate (Line 8 minus Line 11) ...................... .... .. 12. 1 6 7 8 6 9 . 1 5 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 t2 minus Line 13) ................ .... .. 14. 1 6 7 8 6 9 . 1 5 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(t.z)x.o_ 0. 0 0 is. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x .o4s 1 6 7 8 6 9. 1 5 1s. 7 5 5 4. 1 1 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. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610240 7 55 4.11 1505610240 J REV-1500 EX Page 3 Decedent's Complete Address: File Number D 0 DECEDENTS NAME HOWARD J. COYLE STREET ADDRESS 2100 Bentcreek Blvd Silver Springs Township CITY STATE ZIP Mechanicsbur PA 17050 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 377.71 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, Llne 20 to request a refund. (4) (1) 7,554.11 377.71 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transfened : ................................................................. ..... ^ . . . . .... . .... b. retain the dght to designate who shall use the properly transfened or its income : ..... ^ ^X :: : : ::::: : : : : c. retain a reversionary interest; or ............................................................ ^ d. receive the promise for life of either payments, benefits or cere7 .................................................. ..... ^ ^X 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................. ..... ^ ^X 3. Did decedent own an'in trust for" orpayable-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 designation7 ............................................................................................. ..... ^X ^ IF-THE ANSWER &yT~~O ANY OF THE ABOVE QUESTIONS IS YES, YOU MUSTT COOMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ~ aU-'• _ 'SVZZ . . ~.'. ~" a°E.' i^~ ~ R~fA:,. ~." . `x§Y} ~iFnY~ - b 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 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, unde Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-150a EX+ (11-to) Pennsylvania ~ SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: HOWARD J. COYLE 0 0 Indude the proceeds of litigation and the date the proceeds were received by the estate. All orooeM bintly owned with rioht of survNorshio must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH t. Highmark FreedomBlue PPO; premium refund 7.80 Bridges at Bent Creek; move out refund TOTAL (Also enter on Line 5, 387.88 If more space is needed, insert additional sheeb of paper of the same size REV-1509 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY•OWNED PROPERTY HOWARD J. COYLE 0 0 If an asset was made jointly owned within one year of the decedent's date of death, h must be reported on Schedule G. ADDRESS SURVIVING JOINT TENANT(S) NAME(S) A. Martha TO DECEDENT PA 17050 e. c. JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIALINSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FORJOINTLY-HELD REAL ESTATE. DATE:OF DEATH VALUE OF ASSET %OF DECEDENT'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTERES7 1. A. 2000 Sovereign Bank Checking 571117082 9,738.28 50. 4,869.14 TOTAL (Also enter on Line 6, Recapitulation) I ; e space b needed, use additional sheets of paper of the same size. REV-1570 EX+ (0a-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER•VIVOS TRANSFERS AND MISC. NON•PROBATE PROPERTY ESTATE OF FILE NUMBER HOWARD J. COYLE G 0 This schedule must be completed and fled if the answer to any of questions 1 through 4 on page three of the REV-7500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THETRANSFEREE, THEIR RELATIONSHIP TO DECEOEM AND THE DATE OF TRPNSFER. ATfACHACOPY OF 7HEDEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET ';G OF DECD'S INTEREST EXCLUSION orAwucAaLEI TAXABLE VALUE t. Ameriprise TOD Account 01687818 75,873.72 100.00 75,873.72 John E Coyle, son; Martha M Coulson, daughter; and Marlene K Lanza, daughter, beneficiaries 2 RiverSource Non-Qualified Fixed Retirement Annuity 89,073.85 100.00 89,073.85 Martha M Coulson, daughter, beneficiary TOTAL(AlsoenteronLine7,Recapitulation)I $ 164,947.57 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER HOWARD J. COYLE 0 0 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) SbeetAddress City Year(s) Commission Paid: State ZIP p. Attorney Fees: Jan L Brown & Associates 3, Family Exemption: (If decedents address is not the same as daimanfs, attach explanatlon.) Claimant 4. 5. 6. 7 Street Address City State Relationship of Claimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: Cumberland County Register of Wills; Inheritance Tax Return filing fee 1,500.00 15.00 TOTAL (Also enter on Line 9, Recapitulation) I $ ~ ~~ ~ ,,,, ZIP If more space is needed, use additional sheets of paper of the same size. REV-7572 EX+ (12-08) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER HOWARD J. COYLE 0 0 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, Including unrelmbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Alpha Diagnostic 288.44 2 ~ Darren Barbacci DPM; check written 4/24112; cashed postdeath 3 ~ Debra Basehore Wiest; check written 4/24112; cashed postdeath 4 Golden Living Centers; check written 4/24/12; cashed postdeath 5 IPA Department of Revenue; check written 4/15112; cashed postdeath 6 United States Treasury; check written 4/14/12; cashed postdeath TOTAL (Also enter on Line'10, Recapitulation) 15 space is needed, insert additional sheets of the same size. 10.00 9.80 280.00 80.00 160.00 REV-1513 EX~ (01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER: HOWAR D J. COYLE U 0 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Llst Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS pnclude ou~tnn'pht spousal disidbutions and transfers under Sec. 91f6 (a) (1.2).] t. John E Coyle, son Lineal 2074 Hibicus Ln, Kernersville, NC 27284 Sch G 2 Martha M Coulson, daughter Lineal 2100 Bentcreek Blvd #117, Mechanicsburg, PA 17050 Sch F & G 3 Marlene K Lanza, daughter Lineal 3002 Market St Apt 1, Camp Hill, PA 17011 Sch G ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed, use additional sheets of paper of the same size. 95/02/2912 14:45 7174414898 Gisnt Vierwr AMIavCrnRara ornw: ItwaeNeroalee Te1e 9001 Orap 9labc 4chbusr drda Enrolment Oda: 0910b700e Onn9Mtwnd: Yr Active Accounts AMERIPRISE PINANCI1k_ PacE ea/a4 Page 1 of l Amerfprf9e RRarid (Sr9a: IAR EDWARD J CAYIE ArtrdOdw AOCOUnITMtl: 5199,947.37 O ..:,CreaMNw,Owbdf,..~.,, ~ Pmt mm Raya NDRi1wi11Nd Acdotmti Dwtllpbn AaDNU t9ar1M4 tYlllbal tMw CaattrMR4 A9fARK VaIw (t) OIVER9IFlED BOND-A Attnlt~ FIORMROJ COYLG TOO 1[10015 12,R1e 020 Mamlal 86,088.38 0011000912186 TBi! 600E (rM09z1R0121 MAOVl90R INRE-A Atiorll~ t1DWA1mJfAYI.E TOO NI65 918.318 19,001.11 t0,M8.99 14eT 9191 9002 (udON1N2012) l9alRlptlon A9tona t9wwMY OolrVt9t Oita Ta4l hllallw,a Pg9nllwm AaowraVdw (q~ -- FFI%ED RETrtPA1PNT ANNWTY-VP A9lanar FDWARDJ COYL! 01R9118B8 00,00fAC 99,Oi9.e8 000009100793 L9B1,7,004 - ... .. .. (rot 01f21Y181z1 Total Vaiw of tbnAuaNNad Aeeeunb: 8184,MT.67 POII INTlRtNL Uee OtiY. NOT qR UtC WEIR CLIEMt YNRJ:N DI8ClO8URE It PROVRNlD~ VYw Caporb EnBr ne lmpp~am DNaeaAr, Wla 9M rtuw lnd Rwddlm0. Mroy68aa9ry Cana bd AnwtE.me1 PnW. Copyiglt0 NOF2010 Amdp9r Rnantla. Ail R11Rb Rowh. Vega d Ne ete qne b h aoun9eyalalNllle Male Amapba WW 91b Rule ene Rgwvs 1~g13~2 B9o~~,.~ https://www8.ex.is.ametiptise.com/ost/secure/Group/ACtiveAccountView.asp?binIsInFra... 4/25/2012 05/02/2012 14:46 7174414800 Clisnt Viewer AdviaolCelepeue OeNeNtl CIUnt: MR HOWARO J COYLE Client 10: 1008 Eb38 7 001 Preferred Phone: (717) 978-0297 FOR MTfRNAL U~ ONLY. NOT FOR U!E Mr'rFl CUENTB UNLtEeB 018CLOSURE le PRONDEO, Ameriprise Pltlaechl Pnnt Ihis page Nsri Caporals Enegas ane lmpalent Disdwum, WeD 9M RuNe entl RaqulaWm, PrNecy d 9aculry Cenim ane About E+ntll Fraue. CopPlgneD r00F2010 Mrnpnra FlmnaW, M RgMa RaaeMO. Uean o<OIM tlb e0raa>o M boons by Ow lama arms Amsrlpnx Wtl Bea RJa ene RagUetlons. AMERIFRISE FINANCIA;_ PAGE 0e/04 Page 1 of 1 https:llwwwS.ex.is.ametfptise.com/ost/securelclienVbeneficiaries.asp?binlsInFrame--true 4/25/20]2 Notes: Mformdtlon for Annultlaa held in eooourNe on the Ameriprise &okerage PleHorm Is not indudad. For Bsnetalery IMonnetbn refs b the Accamt Profile pages or the cercier.