HomeMy WebLinkAbout08-30-12 (2)1505610143
REV-1500 ~`(°'-'°'
PA Department of Revenue OFFICIAL USE ONLY
Pennsylvania county coda veer File Number
Bureau of Individual Taxes oewe,e,Exrorae„~
Po Box.2aosol INHERITANCE TAX RETURN 21 12 0696
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
06 03 2012 O1 13 1919
Decedent's Last Name Suffix Decedent's First Name
DUNN MI
RUTH
(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 IN APPROPRIATE OVALS BELOW
1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death
4. Limited Estate
^ pnorto 12-13-82)
qa Future Interest Compromise) ^ 5. Federal Estate Tax Return Required
(date of death after 12-12-82
g. Decedent Died Testate
(Attach Copy of Will)
^ ~ ecede t Main ned a Livi Trust
~Anach ~opy
a
t'
~
rust) ~ ~ 8. Total Number of Safe Deposit Boxes
^ 9. Litigation Proceeds Received ~ r
~
v
C
10• b~lweenP2 31 91 andat~iat~esjrdeath ^ 11.Election to tax under Sec. 8113(A) _
(Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO
Nam
e :
Daytime Telephone Number
AARON C JACKSON ESQ 717 234 4121
First line of address
2 T.FMOYNE DRIVE
Second line of address
SUITE 200
City or Post Office State 21P Code
LEMOYNE PA 17043
REGISTER OF WILLS USE ONLY
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Correspondent's a-mail address: ajackson cL'Dtuckerlaw.com
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 OF PERSON ESPONSIBLE FOR FILING RETURN
TE
r Nikki Vorka ich ~ ~q ~~
ADDRESS
1
PREPARER OTHER THAN REPRESENTATIVE
1
Aaron C. Jackson Esq.
2 Lemoyne Drive, Lemoyne, PA
Side 1
1505610143 1505610143 J
1505610243
REV-1500 EX
Decedent's Social Security Number
°e~^es"ema: Dunn, Ruth
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 ti< Miscellaneous Personal Property (Schedule E) ............... 5.
6. Jointly Crvvned Property (Schedule F) ~X Separate Billing Requested............ 6. 4 6 , 15 0.81
7. Inter-Vivos Transfers 8 Miscellaneous lynq Probate Property
(Schedule G)
S
t
Bi
u
epara
e
lling Requested............ 7,
8. Total Gross Assets (total Lines 1-7) ..................................................................... 8. 4 6 , 15 0.81
9. Funeral Expenses 8 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. 4 6
150.81
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. 4 6 , 15O . 81
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. 0 . 0 0
16. Amount of Line 14 taxable
at lineal rate x .045 4 6 ,15 0.81 16. 2, 0 7 6. 7 9
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. O. O O
19. Tax Due .................................................................................................................. 19. 2, 0 7 6. 7 9
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
1505610243 1505610243 J
REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENT'S NAME
Dunn, Ruth
STREET ADDRESS
824 Lisburn Road, Apt #210
CITY
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
103.84
File Number 21-12-0696
STATE ZIP
PA
(1)
2,076.79
103.84
Total Credits (A + B) (2)
3. Interest (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (q)
Check box on Page 2 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) ~,972.9rJ
_ 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 :.................................. ~ 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? ....................................................................................................................
x
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? ............................................ ~ O
....
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)j. 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)J.
. 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)J. 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.
Date of Death Sun, Jun 03, 2012
3 Months After DOD Mort, Se 3, 2012
~ ~ Click here
if Paid
at Discount Data Pair1
1,W i ,
PA Estate Tax 0.00
Optimal Discount Paymen ' 1.,972.95
Total Paid at Not Paid at
Tax Paid Dietr_n~~n* nte........a
Tax Discount
A. Tax Paid at Discount (per above) x 5 / 95 =
B• ®Tax Due if Entire Balance paid onlbefore eAon. Seo 3, 2012 x 5 ! 95 = ! ~ ,
C. Total NET Tax Paid/To be Paid at Discount 1;~p~913 x 5 ! 95 = 1 x:84
D. Discount C. 1;97`2.95 x 5 / 95 = C- (1)*
F. 2;076.79 x 5% = fll3;,$+t (2)
Lesser of (1) or (2) above
E. Tax Credit (C + D)
F. GROSS Tax Due (Page 1, Line 19)
G. Balance of Tax Due `"'°"" -
0:
* The calculations in (1) and (2) are intentionally different. Item (1) computes the amount of discount
based upon an assumed NET payment. Item (2) computes the maximum potential discount based upon an
actual GROSS principal tax due. Thus, a discount always equals the NET payment x 5 ! 95, or the GROSS tax x 5%.
Rev-1509 EX+ (g-88)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Dunn, Ruth
ILE NUMBER
Han asset was made Joint within one year of the decedent's date of death, It must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Nikki Vorkapich
B.
C.
102 Wheatland Road Daughter
Lewisberry, PA 17339
JOINTLY OWNED PROPERTY:
ITEM LETTER
FOR JOIN DATE
MADE DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT
DATE OF DEATH % OF DATE OF DEATH
VA
NUMBER
TENANT
JOINT
NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR
VALUE OF ASSE DECD'S LUE OF
DECEDENT'S INTEREST
JOINTLY-HELD REAL ESTATE. INTEREST
1 A Morgan Stanley Smith Barney -Mutual Funds 92.301.61 50.000% 46
150
81
Active Assets Account #613-065980-543 ,
.
TOTAL (Also enter on Line 6, Recapitulation) I 46 150 81
(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 F (Rev. 6-98)
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