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HomeMy WebLinkAbout12-31-12J 1505610143 REV-1500 Ex (02-,,, OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County Code Year File Number Bureau of Individual Taxes OEPARTLENT OF REVENUE Po Box.2soso~ INHERITANCE TAX RETURN 21 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~ ~ ( 3 y 2 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 10 30 2012 12 27 1922 Decedent's Last Name Suffix Decedent's First Name MI STANSFIELD ISABEL pl (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 MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ^ 2. Supplemental Retum ^ 3, Remainder Retum (Date of Death Prior to 12-13-82) ^ 4. Limited Estate ^ qa, Future Interest Compromise (date of death after 12-12-B2) ^ 5. Federal Estate Tax Return Required g Decedent Died Testate (Attach Copy of Will) ^ ~ Decedent Maint~med a Living Trust (Attach Copy of Trust) 0 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 1 p. Spousal Poverty Creditl(Date of Deatn between 12-31 91 and -1-95) ~ 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 TO: Name Dayti~ Telephon~mber ~ GREGORY K RICHARDS ESQ 71'~ ,~33 32'80 t~i ~ First Line of Address 134 SIPE AVENUE Second Line of Address City or Post Office State ZIP Code HUD~LSTOWN PA 17036 Correspondent's a-mail address: 9kr~J3dC.COn1 unaer pena¢ies or pequry, 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 persona-I representative is based on all information of which preparer has any knowledge. SIGNATURE OF P ON RESPONSIBL O ILING RET DATE Gerald L. Stansfield ~_ _ ~ ~~ RE~~R~ WI~ U3i!fO~Y ~ -,';a _._, ,.~ ._., ';:'.3 C~:e v.: ~ '~- rv `+~ DATE FILED ADDRESS 6 a i Road,/ErLd~a. PA 17025-1821 OF Gregory K. Richards Esq. L L Avenue, Hummelstown_ PA Side 1 1505610143 1505610143 J ~~ J 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: Stansfield, Isabel Arlene 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 8~ Notes Receivable (Schedule D) ........................................................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. 11 , 17 6 . O 1 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested 6 ............ 7. Inter-Vivos Transfers t;< Miscellaneous lyoq Probate Property (Schedule G) . 2 , 523.69 u Separate Billing Requested............ 7, 8. Total Gross Assets (total Lines 1 through 7) ......... ............................................... g, 13 , 6 9 9. 7 0 9. Funeral Expenses and Administrative Costs (Schedule H) .................................... 9. 11 , 2 4 5.18 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............................ 10. 10 6 , 4 0 9. 4 3 11. Total Deductions (total Lines 9 and 10) ................. ............................................... 11 117 , 654.61 12. Net Value of Estate (Line 8 minus Line 11) .......... ...................... . ......................... 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 12. -103 , 954.91 an election to tax has not been made (Schedule J) ............................................... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... 1a. -103, 954.91 TAX COMPUTATION -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 .00 15• 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X .045 0. 0 0 16. 0. 0 0 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0.00 18. 0.00 19. TAX DUE ................................................................................................................ 19. 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Stansfield, Isabel Arlene STREET ADDRESS 375 Claremont Drive CITY Carlisle Tax Payments and Credits; 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 0.00 STATE I ZIP PA (1) Total Credits (A + g) (2) 3. Interest 4. 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. 17013 0.00 0.00 0.00 (3) (4) (5) ake Check Pa able to . _ m y ~ :REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred :........................................................................... Yes No 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?............ ~ 0 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" 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? .............. ^ .. .. . HE ANS ` 1NER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. -- __-T ~rT- 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 January 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)j. 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)j. . 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)). s bang is defined under Sectiont9102, as an individualwho h sat least one padrent inscolmmo withthe decedent whether by b ood] or ado tion. P File Number 21 Rev-1508 t:X+(1f-10) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Stansfield, Isabel Arlene ~~ Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Homesteaders Life Company -prepaid funeral 2 Personal Property VALUE AT DATE OF DEATH 10,776.01 400.00 TOTAL (Also enter on Line 5, Recapitulation) 11,176.01 (If mare space is needed, additional pages of the same size) Copyright (c) 2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 11-10) Rev-1508 EX+101-10) COMMONWEALTH OF PENNSYLVANIA INHERITANCE 7AX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY t5 SATE OF Stansfield, Isabel Arlene FILE NUMBER 21 a~~ a.ee~ was maae point within one yearof the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Gerald L. Stansfield 6 Randi Road Son Enola, PA 17025-1821 B. C. JOINTLY OWNED PROPERTY: LETTER ITEM NUMBER FOR JOINT DATE MADE DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT % OF DATE OF DEATH TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD RE DATE OF DEATH VALUE OF ASSE DECD'S VALUE OF DECEDENT'S INTEREST AL ESTATE. INTEREST 1 A Citizens Bank Circle Checkin Account # g 610071-700-3 -valued per state t d 841.21 e 50.000 /0 420.61 men ated October 12, 2012 2 A Citizens Bank Circle Savings Account # 6251 -642980 -valued per statement dated October 4,206.15 50.000% 2,103.08 12, 2012 TOTAL (Also enter on Line 6, Recapitulation) 2,523.69 (If more space is needed, additional pages of the same size) Copyright (c) 2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 01-10) REV-11b1 EXa (70-09) COM IN~II CEDE,gx RO~T~RN ANIA SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF Stansfield, Isabel Arlene Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION A. FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s) Commission Paid 2. Attorney's Fees James, Smith, Dietterick ~ Connelly, LLP 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zio Relationshio of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7• Other Administrative Costs FILE NUMBER 21 AMOUNT 10,801.68 400.00 43.50 TOTAL (Also enter on line 9, Recapitulation) 11 245.18 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-09) Rev-1512 EX+(12-08) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT MORTGAGE LIABILITIES AND LIENS ESTATE OF Stansfield, Isabel Arlene FILE NUMBER 21 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbureed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 PA Department of Public Welfare -medical claim 106,409.43 TOTAL (Also enter on Line 70, Recapitulation) I 106 409 43 (If more space Is needed, addltlonal pages of the same size) ' Copyright (c) 2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) REV-1513 EX+ (01-10) COMfy1~~-l~r~l OF_ P~yK$_RLVANIA SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Stansfield, Isabel Arlene 21 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal ' dlstributions, and transfers under Sec. 9116 a 1.2 1 Gerald L. Stansfield Son joint bank 6 Randi Road accounts Enola, PA 17025-1821 Total Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 1500 cover sheet, as a ro i II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTION Copyright (c) 2010 form software only The Lackner Group, Inc. ON LINE 13 OF REV-1500 COVER SHEET] Form PA-1500 Schedule J (Rev. 01-10) I n h -lak oY, ~~ ov ~L ~ M, u,' ~ O C .. ~ ~~ ~ J ~= ~~ Cl.. ` ." '- (. _.9 U; ~ I\ e ~: r .. u ~ <? wi W 5/1 ~ r. la.. ~ ~ _3 i,.t.." .w.s C T -- ta.,, °_ ~~... ~ c> o ~+ i~... .- -.i .. +.:.. ...~.. -~.r rr N N ! .i Y • ~' N '~' Q ~ w ~~ ca ar_ ~ c.~ vw w~ h! ,Q C""~ ~ F- .--~ ~ ~) ~ ~. i~._ ~ ~ LL ~ U ~ ~ :~ c~ ~~w W °- m ~=• © ~ ~... ~ ~_-, v --. t'`J d J J _~ N O c c 0 4 cuu~o Q ~~0a ~O O y a. ~ ~ _ N N b~A ~ ~ V ~ ~ ~ O ~1 r~ n~ ~ ~ ~ ~ ~ ~ ° b'oa' ~-' ,~ N G) 0 ~+ ~ w ~ o ~:.~ 'T ~ ~ U U ~ ~ ~ r" ~ U