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HomeMy WebLinkAbout09-24-12 (2)~ 1505610101 REV-1500 Ex`°1.1°' ~ OFFICIAL USE ONLY PA Department of Revenue Pennsylvania DEPARTMENT OF REVENUE County Code Year Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 RESIDENT DECEDENT ~ J Harrisburg, PA 1'J128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 207-07-7348 05/27/2012 07/24/1915 Decedent's Last Name Suffix Decedent's First Name KENNEDY MARY (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name File Number MI R 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 O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) 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 Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date 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 SHOU~DjBE DIRECTED ber ~ time Telephon3 Da .~.~ Name ~ '_"" y - ~ Attorney James M. Bach z~r ~ ' ~~ -Y REGISTER f~ flldfLL-S USE O•}II'rY _ f.,.; . ~ i. ~ : ; ~---~ ~ t- -• -,, C7~ ~ -,-o -'j=3 "~ _ ~ ~ ..,. 1 First line of address : !~ ~ j 352 S. Sporting Hill Rd o p ao --n Second line of address City or Post Office Mechanicsburg Correspondent's a-mail address: DATE FILED State ZIP Code PA 17050 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 RESPONSIBLE FOR FILING RETURN ADDRESS `"` 20 W. Pine Street, Enola, PA 17025 SIGN yPREPARER OT~JTHAN REPg DATE ~- Side 1 L 1505610101 155610101 J J 1505610105 REV-1500 EX Decedent's Social Security Number 207-07-7348 Decedent's Name: 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. 9 9 ( ) ......................... Mort a es and Notes Receivable Schedule D 4. .. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)..... .. 5. 160,698.31 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested...... .. 7. 8. ( 9 )............ Total Gross Assets total Lines 1 throu h 7 ............... .. 8. 160,698.31 9. Funeral Expenses and Administrative Costs (Schedule H) ................. .. 9. 30,735.82 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............ .. 10. 11. Total Deductions (total Lines 9 and 10) ............................... .. 11. 30,735.82 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. 129,962.49 TAX CALCULATION -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 .0_ 15. 16. Amount of Line 14 taxable 4.50 16 5,848.31 at lineal rate X .0 _ . 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 5,848.31 19. TAX DUE ....................................................... ..19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1,5056101,05 1505610105 J REV-1500 EX Page 3 File Number Ilo~-orlant'c rmm~lpte Address: ..........~........ ---••r---- - ------ - - - DECEDENT'S NAME Mary R. Kennedy STREET ADDRESS 628 Thrush Court CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval 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. Total Credits (A + B) (2) (3) (4) (5) Make check payable to: REGISTER OF WILLS, AGENT. 5,848.31 5,848.31 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 : ...................................... ...... c. retain a reversionary interest; or .................................................................................................................... ...... ^ ^ d. receive the promise for life of either payments, benefits or care? ........................................................••....•. •..... 1982, did decedent transfer property within one year of death If death occurred after Dec. 12 2 , . ^ X^ 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 ...... Did decedent own an individual retirement account, annuity or other non-probate property, which 4 . contains a beneficiary designation? .................................................................................................................. ...... ^ 0 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 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, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1?37-4 EX + (6-08) ~ ~ pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN NONRESIDENT DECEDENT SCHEDULE E, PART 1 MISCELLANEOUS PERSONAL PROPERTY ESTATE OF FILE NUMBER MARY R. KENNEDY Part 1 must include all tangible personal property having its situs in Pennsylvania. Examples of tangible personal property are jewelry, furniture, paintings, etc. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. Complete Part 2 on reverse side ONLY when the proportionate method of tax computation is elected. (If more space is needed, use additional sheets of paper of the same size) Circle Gold Account Statement 1-800-773-7373 © of 3 Calt Citizens' special, dedicated Gold Customer service line any time for account information, current rates, and answers to your questions. Beginning April 24, 2012 through May 22, 2012 US259 BR301 2 1 MARY R KENNEDY Contents 628 THRUSH CT Summary Page 1 MECHAN I CSBURG PA 1 7050- 2091 Checking Page 2 Circle Gold Summary Account Account Number Balance Last Statement Balance MARY R KENNEDY This Statement Circle Gold Checking w/Interest 610067-841-5 DEPOSIT BALANCE Checking Circle Gold Checking w/Interest Personal Money Market 610067-841-5 2,878.02 10,669.75 610090-011-8 111,735.10 106,719.26 n Total Deposit Balance 117,389,01 Total Relations " a ance 117,389.01 ' /( PSEC~ Howard Kennedy, Executor 20 W. Pine St. Enola, PA 17025 Re: MARY R KENNEDY, Deceased. PSECU Reference # 4569229889916 Dear Mr. Kennedy: 06/ 14/2012 The above referenced person has an account with PSECU which was opened on June 1, 1999. The Share accounts were individually held by MARY R KENNEDY. The following are the Date of Death Balances for MARY R KENNEDY'S account with PSECU: Account Date of Death Balances Interest -May 1-27 (S 1) Savings $2,634.68 $0.29 (S4) Checking $9,024.80 $0.67 The account has been closed per your request. ~ ~ / ~ ~ (~ t" ! ~! ` If you have any questions, please contact me at (717) 234-8484 or toll-free at (800) 237- 7328, press 6, extension 3120. Sincerely, ,Z,G ~ ;~ Sandy Fa ey p Member Service Representative PSECU Pennsylvania State Employees Credit Union P.O. Box 67013, Harrisburg, PA 1 71 06-701 3 • 717.234.8484 • 800.237.7328 • » psecu.com THIS CREDIT UNION IS FEDERALLY INSURED BY THE NATIONAL CREDIT UNION ADMINISTRATION. EQUAL OPPORTUNITY LENDER. a REV-1511 EX+ (10-09) ~ pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF MARY R. KENNEDY ITEM NUMBER A. 1. 2 3 4 5 6 7 B. 1 FILE NUMBER Decedent's debts must be reported on Schedule I. DESCRIPTION AMOUNT FUNERAL EXPENSES: Gingrich Funeral Home (Headstone) Sentinel Newspaper Cumberland Law Journal Probate Fees Register of Wills Messiah Village Village Association Fee Diane Kennedy (funeral lunch) ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Howard D. Kennedy, Sr. Street Address 20 West Pine Street city Enola Year(s) Commission Paid: 2013 970.00 221.40 75.00 550.00 7,415.04 55.00 350.00 8,035.00 ~. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) ('laimant N/A 4. 5. 6. 7. Ctroot ~rlrlrocc City State Relationship of Claimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: SEE ATTACHMENT FOR CONTINUATION OF SCHEDULE H SUB TOTAL State PA_ ZIP 17025 ZIP 9,642.00 27,313.44 TOTAL (Also enter on Line 9, Recapitulation) I $ If more space is needed, use additional sheets of paper of the same size. SCHEDULE H (continued) For the Estate of Mary R. Kennedy ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 8. Maureen Gunther (cleaning of residence) 9. Alberto Luther (exterior washing of residence) 10. Clyde Leach (replaced rear steps to residence) 11. Brian Luther (replaced carpet in residence) 12. Howard Kennedy Sr. (postage) 13. Village Association lot (rent for mobile home) 14. PPL Electric 15. Tony Barrick (lawn maintenance) Second su b tots I 500.00 280.00 155.32 571.83 15.00 1,400.00 180.23 320.00 3,422.38 GRANDTOTAL 30,735.82