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HomeMy WebLinkAbout11-14-12 (2)1505610105 R~~-15fl~1 EX (o2-li) (FI) j ~1 PA Department of Revenue pennsylvania OFFICIAL USE ONLY ~--<a1ME~~ro~~E„E~~~E County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 28o6oi ~ ~ Harrisburg, PA 1y128-o601 RESIDENT DECEDENT ~- CJ' ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 088-22-1599 ' 03/13/2012 05/13/1929 Decedent's Last Name Suffix Decedent's First Name MI __ __ _ _ _ _ _ Kramer Angela ' M (If Applicable) Enter Surviving Spouse's Informa#ion Below Spouse's Last Name Suffix Spouse's First Name MI ': n/a Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE __ REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW C» 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death O 4. Limited Estate O 6. Decedent Died Testate (Attach Copy of Will) O 9. Litigation Proceeds Received O 4a. Future Interest Compromise (date of death after 12-12-82} O 7. Decedent Maintained a Living Trust (Attach Copy of Trust.) O 10. Spousal Poverty Credit (Date of Death Between 12-31-91 and 1-1-95) Prior to 12-13-82) O 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes O 11. Election to Tax under Sec. 9113(A) (Attach Schedule O) - -- CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Adam R. Deluca, Esq. ' (717) 249-1177 First Line of Address 61 West Louther Street Second Line of Address City or Post OfFce State ........ZIP Code REGISTER OF~YjLLS USE ONLYY:;=~ ~~ ~.. ~:~ -~ -~ -T .,~- ~-; , `_} --~ =- ._.. _ r~ DATE ED '1:,. G ~3 .:Carlisle PA ' 17013 Correspondent's a-mail address: ardeluCa85@aOl.COm ~~~ -a,., .. i --~ ~-T-~ ~ ,--~ ~- 1 :.. ~ ,~-. t` ~~~- :. ,-~, :~~ c~ --t~I 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. Decl ration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNA OF PE O PON IBLE FOR FILING RETURN DATE • ~~--. // - /3 /d2 ADDRESS 20 Essex Road, Camp Hill, PA 17011 SIGA~RTURE OF PREPARE~"QI'HER'~HAN REPRESENTATIVE ADDRESS 61 West Louther Street, Carlisle, PA 17011 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1505610105 1~g ~'1 ~1J J 1,50561,D2D5 REV-1500 EX (FI) Decedent's Social Security Number Decedent,S Name: Angela M. Kramer ' 088-22-1599 RECAPITULATION 1. Real Estate (Schedule A) ........................................... .. 1. ', 149,100.00 ', 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 Property (Schedule E)..... .. 5. ', 18,062.54 __ _ _ _ 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. Total Gross Assets (total Lines 1 through 7) ........................... .. 8. ' 167,162.54 ', 9. Funeral Expenses and Administrative Costs (Schedule H) .............. ..... 9. ' 5,227.16 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) .......... ..... 10. ' 111.03 11. Total Deductions (total Lines 9 and 10) ............................ ..... 11. 5,338.19 12. Net Value of Estate (Line 8 minus Line 11) ......................... ..... 12. 161,824.35 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. '; 161,824.35 TAX CALCULATION - 5EE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 __ 16. Amount of Line 14 taxable at lineal rate X .0 45 161,824.35 ' 1g. 7,282.10 17. Amount of Line 14 taxable at sibling rate X .12 ', 17. I 18. Amount of Line 14 taxable at collateral rate X .15 ' __ 18. 19. TAX DUE ....................................................... ..19.' 7,282.10 20. FILL iN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1,50561,0205 1,50561,0205 J REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Number ~ ~ _ (~ ` ~ t"~ ~:~ DECEDENT'S NAME ANGELA M. KRAMER STREET ADDRESS 42 KENSINGTON DRIVE CITY CAMP HILL STATE PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments 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. i=ill in oval on Page 2, Line 20 #o 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} (`f) (5) 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 ............................................ ^ c. retain a reversionary interest .............................................................................................................................. ^ d. receive the promise for 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 far" 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? ........................................................................................................................ ^ 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)]. Far 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(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-15o2 EX+ (01-10) i pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: ANGELA M. KRAMER 21-12-0450 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. If more space is needed, use additional sheets of paper of the same size. REV-i5o8 EX+ (o8-1z) SCHEDULE E ~ . pennsylvania DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: ANGELA M. KRAMER 21-12-0450 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. If more space is needed, use additional sheets of paper of the same size. RE1l-1511 EX~ (10-G9) ' i pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER ANGELA M. KRAMER 21-12-0450 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Small Memorial Service with flowers and memorial pamphlet 1,250.00 B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name{s) of Personal Representative{s) Lisa D. DOmene state PA ZIP 17011 0.00 3,475.00 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant`s, attach explanation.) Claimant Street Address 4. 5. 6. 7. s. Street Address 20 Essex Road city Camp Hill Year(s) Commission Paid: _ City State _ Relationship of Claimant to Decedent Probate Fees: Accountant Fees; Tax Return Preparer Fees; Estate Notice in Patriot News Paper Estate Notice in Cumberland Law Journal ZiP 327.50 99.66 75.00 TOTAL (Also enter on Line 9, Recapitulation) ~ $ 5,227.16 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX-~ (12-08) ipennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER ANGELA M. KRAMER 21-12-0450 Report debts incurred by the decedent prior to death that remained unpaid at the date of dea#h, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. REV-1513 Ex+ (01-10) ~ pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: ANGELA M. KRAMER 21-12-0450 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Leslie E. Oneglia 23 E. Winding Hill Road, Mechanicsburg, PA 17055 daughter 25% 2. Lisa D. Domene 20 Essex Road, Camp Hill, PA 17011 daughter 25% 3. Laura D. Shelley 1614 Quail Valley West, Columbia, SC 29212 daughter 25% 4. Jesse R. Domene-Hurley 42 Kensington Drive, Camp Hill, PA 17011 grandson 25% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN; 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I $ If more space is needed, use additional sheets of paper of the same size.