HomeMy WebLinkAbout10-17-12
1505610143
J REV-1500 ex lot-1ol?Y1"71 OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania AMENDED c°umy code veer File Number
Bureau of Individual Taxes °EP""'"E"T°"""1°N°a
PO 80X.280601 INHERITANCE TAX RETURN e! 1 11 10 61
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
08 24 2011 05 02 1922
Decedent's Last Name Suffix Decedent's First Nalne MI
MCGRAIL III JOSEPH J
(If Applicable) Enter Surviving Spause'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 rX~' 2. Supplemental Return jAmended n 3. Remainder Return (date of death
--- poor to 12-13-82)
~~ 4. Limited Estate ~ qa. Future Interest Compromise ~~ 5. Federal Estate Tax Refurn Required
(tlate of tleath attar 12-72-62)
^ 8 Dewtlent Died Testate
(Attach Copy of Will)
`_ 9. Litigation Proceeds Received
T acetle t Mein11 netl a Living Tmst
(Attach ~opy of~rust)
10'betweenP~2J~91 a^Eit laatge5jf tleath
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL
Name
LEONARD TINTNER ESQUIRE
First line of address
315 N FRONT STREET
Second line of address
City or Post Office
HARRISBURG
Correspondent's a-mail address:
CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Daytime Teleph~e Number r~o
717 236 ~77 :~ ~ti
State ZIP Code
PA 17101
a. Total Number of Safe Deposit Boxes
~, 11. Election to lax under Sea 9113(A)
(Attach Sch. O)
~ZJ q T n
REGISTER I
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schedules and statements, and to the best of my knowledge and belief,
is based on all information of which preparer has any knowledge.
Lois C. Loz
Leonard Tintner, Esquire
315 N. Front
PA 17101
Side 1
1505610143
:1505610143 J
REV-1500 EX
oe~edenra Nema: McGrail, Joseph J. III
Daoetlent's Social Sewrily Number
RECAPITULATION
1. Real Estate (Schedule A) ..................................................................................... .. 1.
2. Stocks antl Bonds (Schedule B) ........................................................................... .. 2.
3. Closely Held Corporation, Partnership or Sole-Propdetorship (Schedule C)........ . 3.
4. Mortgages 8 Notes Receivable (Schedule D) ....................................................... . 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .............. . 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requeatetl............ 6.
7. Inter-Vivos Transfers 8 Miscellaneous Nnq-Probate Property
(Schedule G) u Seperete Billing Requested............ 7,
8. Total Gross Assets (total Lines 1-7) .................................................................... . g.
85,000.00
13,734.94
98,734.94
9. Funerel Expenses 8 Administretive 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 Govemmenlal BequestslSec 9113 Trusts for which
en election to tax has not bean made (Schedule J) ....................................... ........ 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) ...................................... ......... 14.
25,515.03
1,449.42
26,964.45
71,770.49
71,770.49
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
et the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .DO 15.
16. Amount of Line 14 taxable '71 770
49 16
at Ilneal reta X .045 .
r .
17. Amount of Line 14 taxable
at sibling rate X .12 0.00 17.
18. Amount of Line 141axable
at wllaterel rate X.15 0.00 18.
19. Tax Due ................................................... ..................................................._._._._ . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L 1505610243
1505610243
0.00
3,229.67
0.00
0.00
3,229.67
15[15610243
a
J
REV-1500 EX Page 3
Decedent's Complete Address:
Flle Number 21-11-1061
DECEDENT'S NAME
McGrall, Joseph J. III
STREET ADDRESS ---
1316 Carlisle Road
CITY STATE ZIP
Camp Hill ~ PA 17011
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Pdor Payments
8. Discount
5,181.90
3. Interest
q, 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
5, If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(1) 3,229.87
Total Credits (,4 + B) (2) 5,181.90
(3)
(4) 1,952.23
(5)
Make Check Payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
t. Did decedent make a transfer and: Yea 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 occuned after December 12, 1982, did decedent transfer property within one year of death without ^
receiving adegpate consideretion? ....................................................................................................................
3. Ditl decedent own an "in tmst for" or payable upondealh bank account or security at his or hisr death?....... ^ ^x
4. Did tlecetlent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .................................................................................................................. ^
IF THE ANSWER TO ANY OF THE ABOVE OUESTIONSI9 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 tau 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 rata imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S. §8116 (a) (1.7) (II)]. The statute tloes not exempt a transfer to a surviving spouse from tax, and the atahrtory requirements for disclosure of
assets and filing a tax return ere still applicable even If the surviving spouse Is the only beneficlary.
For dates of death on or after July 1, 2000:
• The tax rata imposed on the net value of transfers from a deceased child 27 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 (e) (1.2)].
. The tax rate Imposed on the ne[ value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in
?z Ps. §x116 t.z> (?2 Ps. §9116 (a) (1)].
. The tax rate imposed on the net value of trensfere to or for the use of the decedent's siblings is 12 percent [7:: P.S. §9116 (a) (1.3)]. A
sibling fs defined under Section 9102, as an individual who has at least one parent in common wkh the decedent, whether by blood or etloption.
Rav-0503 FJN (H-05)
cOMMONKEALTH OF PENNSYLVANIA
INHEflITANCE TAX RETURN
RESIDENTDECEOENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
McGrail, Joseph J. III 21-11-1061
All real property owned solely or as a tenant in common moat be reported at falr market value. Fair medcat value is tlefinetl as the price at which property woultl be
exchangetl between a willing buyer end a willing seller, neither being compelletl to buy or sell, both having reasonable knowletlge of the relevant facts.
Real property which Is Jolnlly-owned with dpht of aurvlvorehipmust ba dleclossd on schedule F.
At4ch a copy of the aettlament sheet if the property has been sold
Inclutle a copy o/the dead showing tlecatlent's Interest it owned as tenant in common,
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Real Estate -one story ranch home located in Lower Allen Township, Cumberland County, 85,000.00
PA, known as 1316 Carlisle Road, Camp Hill, PA 1011. See Deed Book 173, page 487,
Recorder of Deeds, Cumberland County, PA --Tax Parcel #13-23-0545-368. Said real estate
was originally listed on REV-1500, filed 8/8/12, at the appraised valuation of $121,000.
Unfortunately, it was sold for "gross amount" of $85,000 --see settlement sheet attached.
TOTAL (Also enter on Line 1, Recapitulation) I 85,000.00
(If more space is needed, adtlitional pages of the same size)
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 11-OB)
DMB APPrO~al N0.25(12.0265
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ent l
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a.QVA 5'a soomishep~u de the closin9~they
T^rstortn wem pad
G. N6te'• „(p o actress of Borrower'.
erne & A
D~ Ny OOacn iF Etlers,PA 11319
awp galley Road.
F G, ProPedY Location:
B' 1316 Gadisle Ro'd011
8C CamPl''~li'PA nshiP
90l Lower Allen Tow
901
902.
903.
904, ~~wsT
107. Cash
&2570 the sehreu,-~- a totals.
p1 Amounts Paid to d araynol incWded In tb 8 Address of Lender'.
rent costs al Wrposes F. Name
a0on
jcWal sett~efor inlorm ellec
sE Nar`e & Address of S
h J. McGratl 1"1011
E;taVOf JOSeP Game FGII,PA
11i?d Gadisle Road, i. Settlement Date. 0~2`~2012
_... Hate: 092`2012
L Se1i~A9anf. any
GomP PF 11011
)artisters Land Abstract P Hill,
3810 Market Stmet' 761-0072 TitleEr
Printa'
hone, 717"761-5190 Fas.717"
TeleP ent p 17011 py JE
. __,.f Settlem rnmo Hill,P _
603. Caen
From
Togpncw`r
To
4:09 Pm
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Previous editions are obsolete
y= e
X11
'Paid outside of closing by (B~onowei
Rev-1609 FJ(« (6-99)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONKEALTH OFPENNSYLVANIA
INHERITANCE TA%RENRN
REaIOENT DECEDENT
ESTATE OF FILE NUMBER
McGrail, Joseph J. III 21-11-1061
Indutls the proceeds of litigation antl the dale the proceetls were receivetl by the estate.
All property jolntlyawnadwith the dBht of survivorship must ba disclosetl on schodule F
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 PNC Bank -Checking Account No. 5140286381 -close account 2,378.87
2 2004 Subaru Legacy Sedan 10,015.00
3 AAA Central Pennsylvania -refund 31.25
4 Blue Cross Blue Shield -refund 15.13
5 Insurance Proceeds .1,113.69
6 Ohio Casualty Insurance Co. -return of premium - (auto coverage) 781.00
TOTAL (Also enter on Line 5, Recapitulation) I 13,734.94
(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 E (Rev. 6-98)
REV~1151 Ex+110-06)
COM INyyEAA~TH pF,~ eEDEN~IN ANIA
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
McGrail, Joseph J. III 21-11-1061
Debts of decedent must be reported on Schedule I.
ITEM
DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
-Aver Cremation -funeral -internment -services -announcements and death
certificates
3,597.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Lois C. Loz
Street Address 120 Greenbrier Drive
City Marysville State PA Zio 17053 _
Year(sl Commission paid 2012 3,500.00
z. Attorney's Fees Boswell, Tintner & Piccola 5,500.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zio _
Relationship of Claimant to Decedent
a. probate Fees Cumberland County Register of Wills 323.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs L' v o Sl1y Orita.iried .iri BEV-.L500
~ilead ~-6-1~ 12,594.53
See continuation schedule(s) attached -for additional costs o£
sale of real estate
TOTAL (Also enter on line 9, Recapitulation) 25,575.03
Copyright (c) 2009 form software only The Lackner Group, Inc. Fonn Pq-1500 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
McGrail, Joseph J. III 21-11-1061
ITEM
NUMBER DESCRIPTION AMOUNT
1 Other Administrative Costs
1316 Carlisle Road, Camp Hill PA -Expenses to prepare real estate property }or sale
983.83
2 Boswell, Tintner & Piccola -disbursements 25.00
3 Cumberland Law Journal -legal advertising 75.00
4 Deductions for Sale of Real Estate -Commission: $5,325
Realty Transfer Tax: $850 7,382.75
2012 School Tax: $1,87.75
Notary Fee: 510
Tax Certification: $10
(See settlement sheet attached)
5 Lower Allen Township -sewer and refuse 108.95
6 Lower Allen Township -sewer and refuse 103.95
7 Lower Allen Township -sewer and refuse 108.95
8 Mid-State Carpet Masters -power wash property siding 424.00
9 Mike Conner -real estate appraisal 300.00
10 Pennsylvania American Water -October 2011 17 92
11 Pennsylvania American Water -November 2011 32.35
12 Pennsylvania American Water -December 2011 28 67
13 Pennsylvania American Water -January 2012 28.33
14 Pennsylvania American Water -February 2012 9.85
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA•1500 Schedule H (Rev. 6-98)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
(
McGrail, Joseph J. III 21-11-1061
ITEM
NUMBER DESCRIPTION AMOUNT
15 Pennsylvania American Water -March 2012 14.71
16 PPL -November 2011 127,77
17 PPL -December 2011 58.97
18 PPL -January 2012 58.98
19 PPL -March 2012 30.98
20 PPL-Apri12012 30.97
21 Reserve for Register of Wills -filing fees and Pennsylvania Inheritance Tax -interest and 500.00
penalty
22 Robert Viering Electric -electrical repairs 1,300.00
23 Shawn's Landscaping 8 Hardscaping -mowing 60.00
24 Shawn's Landscaping &Hardscaping -mowing 65.00
25 Shawn's Landscaping &Hardscaping -mowing 152.00
26 The Sentinel -legal advertising 210.78
27 UGI -October 2011 70.00
28 UGI -November 2011 119.34
29 UGI -December 2011 95.48
30 UGI -September 2011 70.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
McGrail, Joseph J. III 21-11-1061
ITEM
NUMBER DESCRIPTION AMOUNT
IH-67 12,594.53
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
Rev-1613 E%+(13-09)
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAx RENRN
RESIDENT OEDEDENt
ESTATE OF FILE NUMBER
McGrail, Joseph J. III 21-11-1061
Report dsbts Incumtl by ehs daeatlent prior to aeeth thst nmslned unpaid et the Gate of tleaN, Including unreimbunea mealcal expanses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Camp Hill Emergency Physicians 9.14
2 Camp Hill Emergency Physicians 25.34
3 Central PA Hema 8 Med Onc Assoc 27.00
4 Golden Living Center West 13.50
5 Holy Spirit Hospital 567.29
6 Holy Spirit Hospital 38.18
7 Holy Spirit Hospital 19.01
8 Nephrology Assoc. of Gen PA 37.31
9 Quantum Imaging Therapeutic 13.91
10 Spirit Physicians Services 63.56
11 SusquehannalnternalMedicine 30.35
12 SusquehannalnternalMedicine 6.97
13 Vascular Associates 430.38
14 Verizon 55.76
15 West Shore Anesthesia Assoc. 24.39
16 West Shore Anesthesia Associates 75.54
17 West Shore Pathology 11.79
TOTAL (Also enter on Line 10, Recapitulation) 1,449.42
(If more space is needed, additional pages of the same size)
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08)
SCHEDULE J
COMM•QI~WEAALT~OF~F~f~$VLNANIA
EN T ~~aa~~[~''i1~i`` BENEFICIARIES
ESTATE OF FILE NUMBER
McGrail, Jose h J. III 21-11-1061
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S1 RECEIVING PROPERTY DECEDENT (Words) ($$$)
I TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116 a 1.2
Robyn S. Dougherty Daughter 1/3 of residuary
122 Greenbriar Drive estate
Marysville, PA 17053
Lois C. Loz Daughter 1/3 of residuary
120 Greenbriar Drive estate
Marysville, PA 17053
Joann Washburn Daughter 1/3 of residuary
7907 Eloise Cove Drive estate
Winter Haven, FL 33880
Total
Enter dollar amou is for distributions shown above on lines 15 throw h 18 on Rev 150 0 cover sheet as a r o riate.
NON-TAXABLE DISTRIBUTIONS:
II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II- F~NTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI
Copyright (c) 2009 form software anly The Lackner Group, Inc. Form PA•1500 Schedule J (Rev. 11-08)