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Home My WebLink About10-05-12 J 1505610105 REV-1500 Ex(°~,r>(F" PA Department of Revenue Pennsylvania OFFnC1AL USE ONLV Bureau of Individual Taxes County Code Year File Number , PO BOX x80601 INHERITANCE TAX RETURN LAI/ - Harrisburg PA rnz8-0601 RESIDENT DECEDENT ~ 1, ~ ~ -/ ENTER DECEDENT ruancu ~_. Social Security Number Date of Death MMODYYYY r Date of Birth Iv1MDDYYYY 11/20/2012 10/06/1932 Decedent's Last Name Suffx Decedent's First Nanle MI Boylan James F (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffx Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW Op 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death O 4. Limited Estate O 4a. Future Interest Com romise date of p ( d Prlor to 12-13-82) O 6. Federal Estate Tax Return Required eath after 12-12-82) O 6. Decedent Died Testate (Attach Copy of Will) O 7. Decedent Maintained a Living Trust (Attach Copy of Trust.) 8. Total Number of Safe Deposit Boxes O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death B O 11. Election to Tax under Sec. 9113(A) ehveen 12-31-91 and 1-1-96) (Attach Schedule O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Lisa Marie Coyne, Esq. Daytime Telephone Number (717J~ 737-0464 First Line of Address 3901 Market Street Second Line of Address City or Post Office Camp Hill Correspondent's e-mail address: IISe Under penalties of perjury, I declare that I nave it is tme, correct and comelete. Declaration of SIGIVAIWiE OF PERSON dFScnnimni r e State ZIP Code PA 17011 REGISTER OF WILLS USE ONLY rv c o ;-, >~ ~~ h i ~~, y - ~ _ r. I rp C:.. ~ .,~ , 1>BOEAILED ~ -~: - n D L indutling accompanying schedules and statements, and to the best of my knowli the personal representative is based on all Information of which preparer has any V DATE Ca - Y-y2 us~Mgrle Coyne, Esq. 3901 SIGNATURE OF PREPARER OTHER TH/ ADDRESS THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS :amp Hill PA 17011 DATE ((~T''~<~< ~J ~~~'''77 r~l _~.~ ~' rv -__ _. ~, belief, PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610105 1505610105 J 1505610205 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: BOylaft, James F. 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 Propedy (Schedule E)....... 5, 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7, 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 9. Funeral Expenses and AdminisUative Costs (Schedule H) ................... 9, 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I)....... _ ...... 10. 11. Total Deductions (total Lines 9 and 10) .... .......................... ... 11. 12. Net Value of Estate (Line 8 minus Line 11) ... 13. ........................ Charitable and Governmental Bequests/Sec 9113 Trusts for which ... 12. an election to tax has not been made (Schedule J) ..................... ... 13. 14. Net Value 3ubJect to Tax (Line 12 minus Line 13) . .................... ... i4, 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_ i6. Amount of Line 14 taxable 15. at lineal rate X .0 17. Amount of Line 14 taxable i6. at sibling rate X .12 18. Amount of Line 14 taxable ' 17 at wllateral rate X .15 0.00 18 19. TAX DUE .......... ............................................. .. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L_ Side 2 1505610205 1505610205 26, 371.83 28,371.83 4,336.09 37,173.62 41,509.71 -15,137.88 -15,137.88 0.00 0.00 O .J REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Numbev DECEDENT'S NAME James F. Boylan STREETADDRESS 1700 Market Street .- _- clrr _ .. .-_ --. _ Camp Hill ~ STATE ZIP PA 17011 tax rayments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 4. It 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. (1) 0.00 Total Credits (A+ g) (2) 0.00 (3) (4) (6) 0.00 Make check payable to: REGISTER OF WILLS, AGENT. ~,. ~,. ~ I ~^. . A ~., ~ ., ~ ,xe ,rr ~ ,x~ -~. 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 transfened ............................................ . b. retain the right to designate who shall use the property transferred or its income ............................................ ^ c. retain a reversbnary interest .............................................................................................................................. ^ d. receive the promise far life of either payments, benefits or care? ................................................... 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death ^ ^ without receiving adequate consideration? ............ . 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 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. • ,~;..3; ~ ~~: w.r s,, .•1 '"'fit-ate ~.. ~,,. ~ "a- .>;~ ~ ., =r ~ For dates of death on or after July 1 1994, and before Jan 1 1995, the tax rate imposed on theynet 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 perce~nl, except as noted in [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 [?2 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-1508 EX+ (6-98) COMMONWEALTH OP PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. PERSONAL PROPERTY JAMES F. BOYLAN FILE NUMBER 21-12-0994 Lisa From: Nicrone, Jennifer <jnicrone@mtb.com> Sent: Thursday, September 27, 2012 10:18 AM To: Lisa Coyne Subject: James F Boylan Please let me know if this is sufficient for your records. Cumberland County Office of Aging James FBoylan, POA Account Number: 9846711183 Date of death: ii/2o/2009 Additional Information soc sec 20626803 dobloo6i932 Per your request, please find the Date of Death Values Account Number Balance Accruedlnterest Total 1. 9846711183 22863.73 .00 22863.7'3 Jennifer Nicrone Trindle Road phone 717.737.2308 fax 717.737.2303 jnicronela~mtb com NMLS 475296 M&T Bank - "Understanding What's Important" ***,r***,r*********~,~,r****~***,r*:r*,r*** This email may contain privileged and/or confidential .information that is intended solely for the use of the addressee. If you are not the intended recipient or entity, you are strictly prohibited from disclosing, copying, distributing or using any of the information contained in the transmission. If you received this communication in error, please contact the sender immediately and destroy the material in its entirety, whether electronic or hard copy. This communication may contain nonpublic personal information about consumers subject to the re;;trictions of the Gramm-Leach-Bliley Act and the Sarbanes-Oxley Act. You may not directly or indirectly reuse or disclose such information for arty purpose other than to provide the services for which you are receiving the information. There are risks associated with the use of electronic transmission. The sender of this information does not control the method of transmittal or service providers and assumes no duty or obligation for the security, receipt, or third party interception of this transmission. ************************************ i REV-1511 EX+(12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNED!!LE N FUNERAL EXPENSES & ADMINISTRATIVE COSTS JAMES F. BOYLAN A. I FUNERAL EXPENSES: 7. ~~~c nvmo[n 21-12-0994 Debts of decedent must be reported on Schedule I. R. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Seadty Number(s)/EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: Z. Attamey Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Sheet Address City SIatB Relationship of Claimant to Decadent 4. Probate Fees S. Accountant's Fees 6. Tax Retum Preparer's Fees ~~ Additional Short Certificates s. Filing Fee Inheritance Tax Retum s. Postage tD. Refund of Pension t 1 Refund of Annuity See attached continuation sheet Zip .Zip TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2,500.00 56.50 250.00 8.00 15.00 25.00 288.50 498.57 694.52 4,336.09 A B C D E 1 2 ESTATE OF: - - - - - ~ FILE NUMBER --- dames F Boylan - ~ ~21-12-0994 3 - -- _~-- -~ --t - 4 SCHEOULEH -- -- ~--- ~ --- ~ -. - 5 ----- -- - ~ContinuationSheet - _ _t --~ -- - 6 I - -- -_ -- -- ~ t --.~ -- __ 7 ----- - B.12 Reserves - ~ ~ 8 -- --- B.13 (Estate Checks T- -- - --~ -~ ~ $500_Ot $10.0 -- 9 10 - B.14 (Cumberland Law Journal Estate Advertisement - - -- B 15 P ~ - $75.00 . atriot News, Estate Advertisement - $109.5 11 ~ Subtotal - - -- $694 52 12 - ~- --- - 13 I ~ ~ - - ~ _- ---- REV-1512 EX+ (12-OB) ~ ' Pennsylvania DEPARTMENT OF gEVENUf INHERITANCE TAX RETURN RESIDENT DECEDENT OF SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS n, James F. FILE NUMBER _ on en nnn. REV-1513 EX+ (11-06) ~ Pennsylvania DEPARTMENT OF NEVENUE INHERITANCE TAX RETURN RESIDEM DECEDENT SCHEDULE BENEFICIARIES ESTATE OF JAMES F. BOYLAN NUMBER NAME AND ADDRESS OF PERSONS} RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [Include outright spousal distrlbutlons and transfers un Sec. 9116 (a) (1.2).] 1. Michael F. Boylan, 25 Beech Street, North, Mt. Carmel PA 17851-1213 :LAIlONSHIP TO Do Not List TrI Brother ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 C01/ER SHEET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TA% IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 FILE NUMBER 21-12-0994 ECEDENT AMOUNT OR SHARE tee(s) OF ESTATE 100% TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. If more space is needed, Insert additional sheets of the same size. $ COYNE & COYNE A PROFESSIONAL CORPORATION ATTORNEYS AT LAW Henry F. Coyne Lisa Marie Coyne 3901 Market Street Camp Hill, Pennsylvania 17011-4227 717-737-0464 Fax:717-737-5161 www. coyne andcoyne.com October 4, 2012 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate ojJames F. Boylan, Deceased No. 11-12-0994 Dear Sir or Madam: Enclosed please find an original and two copies of the Inheritance Teix Return for this insolvent estate. Kindly docket the original Return and return to this office a "clocked-in" copy with the enclosed envelope. Also enclosed is an estate check in the amount of $15.00 which represents the filing fee for this Return. Thank you for your assistance. If you have any questions, please contact me. Very truly yours, COYNE & COYNE,/F'.C. W ~ !V ~ - I •~ ~ v ~O isa arie Coyne - s u ~p _ LM~Tcmc ~~ cam, - ~~ O ~~ ~ ~ J ~L C~ ~ o OU ~~ c ~, ~ ~~ ~' ~~ ~'~ ~ ~{ ~ ~~ y ~ ~~ ~ ~, ~ ~ '~~' ~ ~ ,i N I ~ ~, ~ ~. ~, } `~ ~ 'I ~~ ~ ~° ~ i- ~+, ~. R' .,. ^~E'al~~~~- __ IZ OCT -C ,~,~~ ~~~ o~~-~ ~; -UMBEF~. :;J, PA