The URL can be used to link to this page

Home My WebLink About07-02-121505610143 1500 Ex(°'-'°' -'~ REV - OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE Po Box.2aoso~ INHERITANCE TAX RETURN 21 08 0447 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 193 30 2094 O1 15 2008 06 06 1937 Decedent's Last Name Suffix Decedent's First Name MI DURKISH VINCENT B (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI DURKISH CAROL M Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE 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 Required (date of death after 12-12-82) B Decedent Died Testate ~ 2• Attach ~Gopy~of T~usd)a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) 9. Liti ation Proceeds Received ~ 1 D, Spousal Povert Creditl(date of death x 11. Election to tax under Sec. 9113(A) 9 between 12-31 ~J1 and -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 EDWARD P SEEBER 717 533 3280 First line of address SUITE C400 Second line of address 555 GETTYSBURG PIKE City or Post Office MECHANICSBURG State ZIP Code PA 17055 REGISTER OF WILLS USE ONLY ^ ~ J n.? 3 }a• ~ .. •"V m -~ t~`> _'~ ~-. , c.~~ c -g'~' r ~7 c -1 `~ i ~..t ~:~ ~ 7 Correspondent's a-mail address: epS~JSdC.COfrl 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. .~~ SCI ~ / i~tn.~Gt~t.PrfAn . T~ Jeffrey v. Darkish ~~ 17 Frost Lane, Dillsburg, PA 170 :ir_NnTi i nF FPARER OTHER-THAN REPRESENTATIVE Edward P. Seeber DATE Suite C-400, 555 Gettysburg Pike, Mechanicsburg, PA 17055 Side 1 1505610143 1505610143 ~~ PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF I FILE NUMBER I Durkish, Vincent B. 21-08-0447 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 #2 Name Address1 Address2 City, State, Zip Date David Padden 3425 Simpson Ferry Road Camp Hill PA 17011 ~raLc~ REV-1500 EX Decedent's Name: DUrkISh, Vincent B. Decedent's Social Security Number 193 30 2094 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 & Notes Receivable (Schedule D) ........................................................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............. .. 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested.......... .. 6. 7. Inter-Vivos Transfers & Miscellaneous fin; Probate Property (Schedule G) u Separate Billing Requested.......... .. 7. g. 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 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. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 9 $ , 13 8 . 2 8 15. (a)(1.2) X .00 16. Amount of Line 14 taxable 12 0 , 8 61.7 2 16. at lineal rate X .045 17. Amount of Line 14 taxable 0 . 0 0 17. at sibling rate X .12 18. Amount of Line 14 taxable 0.00 18. at collateral rate X .15 19. Tax Due .................................................................................................................. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 1505610243 219,000.00 219,000.00 219,000.00 219,000.00 0.00 5,438.78 0.00 0.00 5,438.78 Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-08-0447 DECEDENT'S NAME Durkish, Vincent B. STREET ADDRESS 704 East Robert Street CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount (1) 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) 5,438.78 788.38 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 6,227. ~ s 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 :............................................................................... 0 ^ 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? ............................................................ x ^ 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?....... ^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 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)]. 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. Rev-1510 EX+ i6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Durkish, Vincent B. 21-08-0447 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 yes. ITEM NUMBER DESCRIPTION OF PROPERTY THE ATE OF TRANSFERSATTACFiTA COPYE F TIHE DEIED ~OR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST ( EXCLUSION IF APPLICABLE) TAXABLE VALUE 1 Real estate located at 3C Round Ridge Road, Upper 219,000.00 100.000% 0.00 219,000.00 Allen Township, Cumberland County, PA -titled in the Vincent B. Durkish Living Trust dated 11/3/1998; valued per purchase price on 12/12/07 TOTAL (Also enter on Line 7, Recapitulation) I 219,000.00 (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-1513 EX+111-08) SCHEDULE J COM IN~ ESIDAENTEDECED~N~R~VANIA BENEFICIARIES ESTATE OF ~' FILE NUMBER Durkish, Vincent B. 21-08-0447 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT (Words) ($$$) I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 a 1.2 1 Vincent B. Durkish Family Trust Trust Residue 219,000.00 3C Round Ridge Road Mechanicsburg, PA 17055 Total 219,000.00 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet, as a ro riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETi Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) REV-1514 EX+ 14-09) SCHEDULE K COMMONWEALTH OF PENNSYLVANIA LIFE ESTATE, ANNUITY INHERITANCE TAX RETURN ~ TERM CERTAIN RESIDENT DECEDENT (Check Box 4 on Rev-1500 Cover Sheet) ESTATE OF FILE NUMBER Durkish, Vincent B. 21-08-0447 This schedule should be used for all single life, joint or successive life estate and term-certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. ^ Will ®Intervivos Deed of Trust ^ Other LIFE ESTATE INTEREST CALCULATION NAME OF LIFE TENANT DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS LIFE ESTATE IS PAYABLE Carol M. Durkish 12/22/1939 68 ®Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years 1. Value of fund from which life estate is payable 2. Actuarial factor per appropriate table Interest table rate - ^ 3 1/2% ^ 6% ^ 10% ^ Variable Rate 3. Value of life estate (Line 1 multiplied by Line 2) ANNUITY INTEREST CALCULATION $ 219,000.00 .44812 $ 98,138.28 NAME OF ANNUITANT DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years 1. Value of fund from which annuity is payable $ 2. Check appropriate block below and enter corresponding number Frequency of payout Weekly (52) ^ Bi-weekly (26) ^ Monthly (12) ^ Quarterly (4) ^ Semi-annually (2) ^ Annually (1) ^ Other 3. Amount of payout per period $ 4. Aggregate annual payment. Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) interest table rate - ^ 3 1/2% ^ 6% ^ 10% ^ Variable Rate 6. Adjustment Factor (see instructions) 7. Value of annuity - If using 3 1/2%, 6%, 10% or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 $ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of the tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18 of the return. Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule K (Rev. 4-09) Rev-1151 EX (1-97) (I) SCHEDULE O COMMONWEALTHOFPENNSVLVANIA ELECTION UNDER SEC. 9113(A) INHERITANCE TAX RETURN RESIDENT DECEDENT SPOUSAL DISTRIBUTIONS ESTATE OF Durkish, Vincent B. FILE NUMBER 21 08 0447 Do not complete this schedule unless the estate rs making the electron to tax assets under Section 9113(A) of the Inheritance 8~ Estate Tax Act If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Vincent B. Durkish Family Trust Trust (marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule O, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule O, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. Part A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arrangement. DESCRIPTION See continuation schedule(s) attached Part B Part A Total Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to tax is being made. DESCRIPTION , See continuation schedule(s) attached B Copyright (c) 2002 form software only The Lackner Group, Inc. (If more space is needed, insert additional sheets of the same size) VALUE 219,000.00 219,000.00 Form PA-1500 Schedule O (Rev. 6-98) SCHEDULE O ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) continued ESTATE OF Durkish, Vincent B. FILE NUMBER 21-08-0447 ITEM NUMBER DESCRIPTION AMOUNT 9113-A Trust Assets listed on Schedule G.1. 01-A Subtotal 9113A Trus /F~p~tion Mad Assets listed on Schedule G,,.I . 01-B Subtotal 219, 000.00 219.000.00 219,000.00 219.000.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule O (Rev. 6-98)