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HomeMy WebLinkAbout09-20-12' 1505610140 ~ 50o Ex (01-10, REV - OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes INHERITANCE TAX RETURN Couniy Code Year Fite Number Po sox 2so6o1 2 1 1 2 D 5 0 4 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Soaal Security Number Date of Death MMODYYYY Date of Birth MMDDYYYY 1? 2 3 0 6 4 1 4 0 4 1 4 2 0 1 2 1 2 0 4 1 9 3 8 Decedent's Last Name Suffix Decedent's First Name MI W I N G E R T N A N C Y S (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 iIAUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 0 1.Origtnal Return ~ 2. Suppiementai Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. limited Estate - ~ 4a. Future interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) Q 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of 11Vili) (Attach Copy of Trust} 9. Litigation Proceeds Received ~ 10. Spot~ai Poverty Credit {date of death ~ 11. Election to tax under Sec. 9113(A) befin-een 12-31-91 and 1-1-95) (Attach Sch. O) ------ -------- CORRESPONDENT -THIS SECTION MUST BE COkiPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX NtFORMATiON SHOULD BE DIRECTED TO: Name Daytime Telephone Number M U R R E L W A L T E R S I I I E S Q 7 1? 6 9 7 4 6 ~D REGISTER OF USE OPIL .~. ~ +`~ r ~ : n't C~ 1 t.,.~ First line of address '' ~' fV ~ ` ' ~-- U -= C3 5 4 E A S T M A I N S T R E E T [C1~; ~ .,.i-.~ ~~ Second line of address Q ~ Y~ --t GY3 `~ ;-T-r DATE FILED ~ City or Post Office State ZIP Code M E C H A N I C S BU R G P A 1? 0 5 5 Correspondent's e-mail address: - -_ Under penalties it is true, perjury, l dedare that 1 have examined this return, including accompanying schedules and statements, and to the best of my krwwiedge and beilef, plate. n of preparer o n personal representative is based on all infarmatbn of wh~h preparer has any krrowiedg®. SIGNATU CSI ~ ~9Ej R / ~ ~i DAIS / _ ,~ _`/Z ADDRESS U DEBORAH WING R RK 144 UNION ST, 2ND FL BROOKLYN NY 11231 SIGNATURE OF H THAN REPRESENTATIVE ~ E/L C ( ~ A MURREL R• WALTERS, III, 54 E• MAIN STMECHANICSBURG PA 17055 PLEASE USE ORIGINAL FORA ONLY Side 1 150561D14D 150561014D I~~~ Continuation ofi REV-1500 Inheritance Tax Return Resident Decedent NANCY S. WINGERT 21 12 0504 Decedent's Name Page 2 File Number Correspondents Name First Iine of address Second Iine of address City or Post Office State ZtP Code Daytime Telephone Number Correspondent's e-mail address: Under penalties of perjury, i dedane fat f have examined this return, inducting acx~ompany~g schedules and statements, and to the best of my knowledge and beUef, it is true, correct and complete. Declaration of preparer other than the personal representative is tamed on all infomnation of which preparer has any knowledge. FOR F1UNG RETURN ADDRESS MELANIE W. 3Tt)VIN, 9 HURAlBEAM WAY HAMBURG NJ 07419 J 1,50561,0240 REV-1500 EX Decedent's Social Security Number Decedent's Name: NANCY S• WINGERT 1, ? 2 3 0 6 4 1, 4 RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1 2. Stocks and Bonds (Schedule B) ...................................... 2. I, 6 2 4 ? 3 . 1 9 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. • 4. Mortgages and Notes Receivable (Schedule D) .......................... 4. • 6 1, 6 3 2 0 S ~ 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. ' 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. • 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ....... 7. 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. ~ 7 8 7 9 ~ • 7 6 9. Funeral Expenses and Administrative Costs (Schedule H) .................. g• 1 7 5 6 2 • 5 0 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ... .......... 10. • 11. Total Deductions (total Lines 9 and 10) ..................... .......... 11. I, 7 5 6 2 . 5 0 12. Net Value of Estate (Line 8 minus Line 11) .................. .......... 12. ~ 6 1 2 ~ 1, • 2 6 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. 7 6 I, 2 3 L • 2 6 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.o 0 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .045 7 6 1, 2 3 L 2 6 16. 3 4 2 5 5. 4 ].. 17. Amount of Line 14 taxable 0 0 0 17 0 0 0 at sibling rate X .12 . . 18. Amount of Line 14 taxable ~ Q ~ ~ ~ ~ at collateral rate X .15 18 • 19. TAX DUE ............................................ .......... 19. ~ 4 2 5 5 • 4 1, 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 1,505610240 1,50561,0240 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 12 0504 DECEDENT'S NAME NANCY S. WINGERT STREET ADDRESS 4905 E. TRINDLE ROAD CITY MECHANICSBURG STATE PA ZIP 17050 Tax Payments and Credits: 7. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 32,542.64 B. Discount 1,712.77 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. (1) 34,255.41 Total Credits (A + B) (2) 34,255.41 (3) (4) 0.00 5, If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 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; .......................... ..... ^ 0 c. retain a reversionary interest; or ........................................................................................... ..... ^ ^X d. receive the promise for life of either payments, benefits or care? ................................................. ...... ^ 0 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 "intrust 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 designation? ............................................................................................ ...... ^X ^ 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-1503 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 6 STOCKS & BONDS ESTATE OF FILE NUMBER NANCY S. WINGERT 21 12 0504 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. US SAVINGS BONDS 41,311.96 34 BONDS - $100 AND $1000 -REDEMPTION VALUE 2. PNC BANK 121,161.23 MUNICIPAL BONDS ACCOUNT TOTAL (Also enter on line 2, Recapitulation) I $ 162,473.19 (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (11-10) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: NANCY S. WINGERT 21 12 0504 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PNC BANK 177,046.00 SAVINGS 2. PNC BANK 21,962.00 CHECKING 3. PNC BANK 92,090.73 IRA -BENEFICIARY DEBORAH / MELANIE 4. BANK OF AMERICA 14,814.00 2 CD'S 5. BANK OF AMERICA 131,079.00 2 MONEY MARKET ACCOUNTS 6. WADDELL & REED 179,328.84 BROKERAGE ACCOUNT TOTAL (Also enter on Line 5, Recapitulation) I $ 616,320.57 If more space is needed, insert 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 NANCY S. WINGERT 21 12 0504 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES; 1. MYERS-BUHRIG FUNERAL HOME AND CREMATORY, MECHANICSBURG, PA 13,628.00 2. RILLO'S -FUNERAL LUNCHEON 576.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) DEBORAH WINGERT ARKIN Street Address 144 UNION STREET, 2ND FLOOR City BROOKLYN State NY ZIP 11231 Year(s) Commission Paid: (RENOUNCED) 2, Attorney Fees: MURREL R. WALTERS, III 2,700.00 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 RECORDER OF DEEDS 658.50 5 Accountant Fees: 6. Tax Return Preparer Fees: 7 TOTAL (Also enter on Line 9, Recapitulation) I $ 17,562.50 If more space is needed, use additional sheets of paper of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent NANCY S. WINGERT 21 12 0504 Decedent's Name Page 1 File Number Schedule H -Funeral Expenses & Administrative Costs - B1 ITEM NUMBER DESCRIPTION AMOUNT B, ADMINISTRATIVE COSTS; Personal Representative Commissions: 2• Name(s) of Personal Representative(s) MELANIE W. STOVIN Street Address 9 HORNBEAM WAY City HAMBURG State NJ ZIP 07419 Year(s) Commission Paid: (RENOUNCED) SUBTOTAL SCHEDULE H-61 REV-1513 EX+ (01-10) pennsylvania ~ SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: NANCY S_ WINGERT 21 12 0504 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE j TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. DEBORAH WINGERT ARKIN Lineal 50.00 144 UNION STREET, 2ND FLOOR BROOKLYN, NY 11231 2. MELANIE W. STOVIN Lineal 50.00 9 HORNBEAM WAY HAMBURG, NJ 07419 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. jj. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN; 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.