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HomeMy WebLinkAbout12-31-12 (2) 1505610105 REV-1500 EX (02-11) (FI) PA Department of Revenue pennsylvania OFFICIAL USE ONLY o.a.w,ME. oFwE~E~~E County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN BOX Ha 1 Harrisburg, , PA PA i7128-o6oi RESIDENT DECEDENT `J ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 195-16-3621 02/25/2011 03/28/1924 Decedent's Last Name Suffix Decedent's First Name MI Kile Jessie M (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 p 1. Original Return COD 2. Supplemental Return O 3. Remainder Return (Date of Death Prior to 12-13-82) p 4. Limited Estate O 4a. Future Interest Compromise (date of p 5. Federal Estate Tax Return Required death after 12-12-82) O 6. Decedent Died Testate C=:) 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATIM SAIDULD BE DWEtTED70: T Name Daytime Vela ne NummeFj f4T C'a w Jerry R. Duffie (717)1 C-0 RtGIS1,gRpF WILtStSE QN Y;:_y First Line of Address 301 Market Street > Second Line of Address' fV -I P.O. Box 109 City or Post Office State ZIP Code DATE FILED Lemoyne PA 17043 Correspondent's e-mail address: JRD@JDSW.COM 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. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG E OF PERSON ESP NSIBLE FOR FILI G RETURN 1 E ADDRESS GNAT R PRE ER THER THAN REPRESENTATIVE I~ - 'DATE A SS PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1505610105 J 1505610205 REV-1500 EX (Fl) Decedent's Social Security Number Decedent's Name: KILE, JESSIE M. 195-16-3621 RECAPITULATION 1. Real Estate (Schedule A) 1. 90,837.68 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. 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. 90,837.68 9. Funeral Expenses and Administrative Costs (Schedule H) 9. 10,153.00 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule 1) 10. 765.00 11. Total Deductions (total Lines 9 and 10) 11. 10,918.00 12. Net Value of Estate (Line 8 minus Line 11) 12. 79,919.68 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. 79,919.68 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_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 45 79,919.68 16. 3,596.39 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE 19. 3,596.39 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1505610205 1505610205 REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: DECEDENTS NAME KILE, Jessie M STREETADDRESS 4455 Kile Drive CITY STATE PA 720 17025 Enola Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 3,596.39 2. Credits/Payments A. Prior Payments B. Discount Total Credits ( A + B) (2) 3. Interest (3) 117.66 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. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 3,714.05 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 ❑ N c. retain a reversionary interest ❑ M 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? ❑ N 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? ❑ 0 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(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)]. A sibling 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-1502 EX+ (01-10) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: KILE, JESSIE M. 21-11-0346 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. Attach a copy of the settlement sheet if the property has been sold, ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common, VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1 Real Estate located at Mountain View Road, Enola, Cumberland County, PA 10725 - Tax Parcel ID 10-15-1283-006. Contracted Sales Price for Grant of Easement/Assignment of License by SBA Towers IV, LLC of $217,237.68 - $126,400.00 Assessed Value reported on Schedule A of PA Inheritance Tax Return 90,837.68 TOTAL (Also enter on Line 1, Recapitulation,) $ 90,837.68 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) ~r pennsyLvania SCHEDULE H ; DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER KILE, JESSIE M. 21-11-0346 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commission Paid: 2. Attorney Fees: 10,000.00 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: 100.00 S. Accountant Fees: 6. Tax Return Preparer Fees: 7. Cumberland County Register of Wills - Filing Fees 15.00 8. Cumberland County Recorder of Deeds Office - Filing Fees 38.00 TOTAL (Also enter on Line 9, Recapitulation) $ 10,153.00 If more space is needed, use additional sheets of paper of the same size. REV-151.2 EX+ (12-08) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER KILE, JESSIE M. 21-11-0346 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 R. Wm. Wire Associates, P.C. - Services for Tax Research on Property 765.00 TOTAL (Also enter on Line 10, Recapitulation) $ 765.00 If more space is needed, insert additional sheets of the same size. ESTA TE OF JESSIE M. KILE a/kla JESSIE MAE KILE SCHEDULE OF EXHIBITS EXHIBIT A Interest calculation for filing Return on 1212812012 EXHIBIT B Copy of correspondence from SBA Communications verifying Closing on property and check received for sale. EXHIBIT C Copy of Schedule A - Real Estate showing value of Assessment on real estate filed on original Return :531861 Personal Income Tax e-Services Center Page 1 of 1 Penalty and Interest Calculations CALCULATION DATES- 11/25/2011 TO 12/28/2012 TAX DEFICIENCY $ 3,596.39 CALCULATED INTEREST $ 117.66 BALANCE AS OF 12/28/2012 $ 3,714.05 Start Over A https://www.doreservices.state.pa.us/pitservices/Default.aspx 1L/G //LV 1G SBA Communications Corporation 5900 Broken Sound Parkway NW S BA Boca Raton, FL 33487-2797 T + 561.995.7670 F + 561.995.7626 sbasite.com September 14, 2012 VIA OVERNIGHT DELIVERY Sherry L. Wagner, Executrix The Estate of Jessie M. Kile 4400 Kile Drive Enola, Pennsylvania 17025 Re: Easement Agreement Site ID: PA48293-G / Mt. Zion 2, PA Dear Ms. Wagner, Please find enclosed copies of the fully signed Closing Documents for the above transaction, along with our check in the amount of $217,237.68, representing the net proceeds for closing after prorating December's rent and reimbursing SBA for the next .2 months rents pursuant of the Letter Agreement signed by the parties. You will be entitled to keep the rents you receive for the next 2 months. If you have any questions or concerns regarding this, please feel free to contact me at 800- 799-4722 x9538. It has been a pleasure working with you. Very truly yours, Denise M. Scherer, ACP, EJD Advanced Certified Paralegal / Real Estate Specialist dscherer@sbasite.com Enclosures as referenced above 5900 Broken Sound Parkway NW, Boca Raton, Flc Rev-1502 EX+ (01-10) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER KILE, JESSIE M. 21-11-0346 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. Attach a copy of the settlement sheet if the property has been sold Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Real Estate located at 4455 Kile Drive, Enola, Pa 17025 - Tax Parcel ID 10-15-1283-006. Tax 274,100.00 Assessed Value 2 Real Estate located at Mountain View Road, Enola, Pa 17025 - Tax Parcel ID 10-15-1283-010. 126,400.00 Tax Assessed Value 3 Real Estate located at Mountain View Road, Enola, Pa 17025 - Tax Parcel ID 10-15-1283-013. 50,600.00 Tax Assessed Value TOTAL (Also enter on Line 1, Recapitulation) 451,100.00 (If more space is needed, additional p, Copyright (c) 2010 form software only The Lackner Group, Inc. 01-10) 4hirbli t C) o C) ;u O A > z c m r - En n W ~ r- O X m r M C-- z O M zo c T ~f C7 * Q ~om0~ z cn u w 6 o rnt z D C7 n c m O m OC r !F+ to J v u A co ~ mm C, m ell ram„ ' ; ri. rn * c1; cl rv m rjor Cl JERRY R. DUFFIE ELIZABETH D. SNOVER RICHARD W. STE\tiART CAROLYN B. MCCLAIN ED1iUND C. MYERS L A W 0 F F L C E S JOHN A. LUCY IA S. WILSON DAVID A. LFR ON ULYSSES JOHN A. STATAELE JULIA A. PHILLIPS JEFFRIREI ~I,~IDEO' r O MATTHEW RIDLEY MARK CiVTNTi1'- - DUFFIE JOHN R.. h OF COUNSEL MICR ~i S 'I D' _ HORACE A. JOHNSON ME1,114 .131QV J~ C. ROY WEIDNER. JR. WADE D. MANLEY CONSTANCE P. BRUNT CLE' k r ORPHANS' CCO, . CUMBERLAte,! December 28, 2012 Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Jessie M. Kile a/k/a Jessie Mae Kile Date of Death: February 25, 2011 Your File No. 21-2011-0346 Our File No. 10421-9 Dear Register: Enclosed for filing please find the following documents for the above referenced decedent: 1. 2 Original Supplemental PA Inheritance Tax Returns. There is additional tax due, including interest/penalty in the amount of $ 3,714.05. Enclosed please find Estate Check No. 252. 2. One copy of Page 1 of the Pa Inheritance tax return to be time-stamped and returned to us. 4. Estate Check No. 251 in the amount of $15.00 representing payment of the filing fee for the Return. Should you have any questions, please do not hesitate to contact our office. Thank you for you assistance in this matter. Very truly yours, IDNER 6So a Wi n Estate Administration Paralegal Enc. c: Sherry Wagner, Executrix :531844 301 MARKET STREET P.O. BOX 109 LEMOYNE, PENNSYLVANIA 17043-0109 WWW.JDSWCOM 717.761.4540 FAN: 717.761.3015 MAIL@JDSWCOM JOHNSON, DUFFIE, STEWART & WEIDNER, P.C.