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HomeMy WebLinkAbout02-28-13J 15056101!]5 REV-1500`°'-""F" ' PA Department of Revenue Pennsylvania Bureau of Individual Taxes ,•u... INHERITANCE TAX RETURN PO BOX z8o6D1 Harrisburg, PA t7tz6-o6ot RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 06/11/2012 Decedent's Last Name Austin (It Applicable) Enter Surviving Spouse'sInformation Below Spouse's Last Name Spouse's Social Security Number OFFICIAL USE ONLY County Code Year File Number ~1 I~ ~~ MMDDYYYY Date of Birth MMDDYYYY 03/04/1936 ', Suffx Decedent's First Name MI Paul. _ W Suffx Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL INAPPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Retum O 4. Limited Estate O 4a. Future Interest Compromise (date of death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death Between 12-31-91 and 1-1-95) O 3. Remainder Retum (Date of Death 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 TO: Name Daytime Telephone Number Suzanne S Friday Esq. (717)236-3010 c', ~ ~ . R~'L4~i t OF WIL~,~ISE O ~ ~ r-" 70 r ~ j ' First Line of Address ~ D rY p r ~ m ~ Nauman Smith » ~ o b - ~ m ~~ Sewnd Line of Address l7 n s'I 200 N 3rd, 18th Floor ~ c_ r ` - r* City or Post Office State 21P Code -0. Harrisburg PA 17101 D Correspondent's a-mail address: ssfriday@nssh.com c,~ - -~ Under penalties of perjury, I declare that I have examined this return, inclutling accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer r Man the personal representative is baud on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR F RETU DATE ' ~ ~ __._ .Z'IS-~j .vv~rcraa r a3ae U`cn~ ~o ~uaE7•dh4 ~,~ ~K~ SIGNAT E OF PREPARER OTHE RBPR~SENTATIVE ,., DATE Side 1 L 1505610105 15D5610105 1505610205 REV-1500 EX (FI) Decedent's Name: PBUI W Austin Decedent's Social Security Number ' 555-46-7752 RECAPITULATION 1. Real Estate (Schedule A) ........................................... .. 1. 127,000.00 '.. 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. ', 57,24427 '.. 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. '. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property ' 207 645 44 (Schedule G) O Separate Billing Requested...... .. 7 , . 8. Total Gross Assets (total Lines 1 through 7) ....... ......... ....... .. 8 391,889.71 ', 9. Funeral Expenses and Administrative Costs (Schedule H) ................. .. 9. 19,208.93 '. 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) ......................... ..... 12. 13. Charitable and Governmental BequestslSec 9113 Trusts for which ~~~ an election to tax has not been made (Schedule J) ................... ..... 13. 14. Net Value Subjeet to Tax (Line 12 minus Line 13) ................... ..... 14. 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 l4 taxable ~~~ ~~~~ ~~ ~~~~ ~~~~~ at lineal rate X .0 _ 16. '.. 70,358.81 89,567.74 ', 302,321.97', 302,321.97 17. Amount of Line 14 taxable '.. ' at sibling rate X .12 '.. 17.. '. 18. Amount of Line 14 taxable "' ....... ...... ......._ .......... _. at collateral rate X.15 302,321.97 18 45,348.30'.. 19. TAX DUE ............................... ......... _..... ..........19.'. 45,348.30 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ Side 2 L 15D5610205 1505610205 REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME Paul W. Austin __ _.__ __ __ _ __ STREETADDRESS 2123 Wentworth Drive __. ........_.._.... .. __ ......_.__...._... . _.. __ ___ ____ _CITY _._ __. _.. _._ _... _-_. STATE _. _... ZIP..._ __... Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 2. CreditslPayments A. Prior Payments __ _ 45,000.00 B. Discount 2,267.42 3. Interest Total Credits (A+B) (2) (3) 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) 45,348.30 47,267.42 0.00 1.919.12 Make check payable to: REGISTER OF WILLS, AGENT. '- .. i6.. ~.... :~7, i~.. ., p¢~ IlPy... ,ly~~ ,. ~~.'tai ;,., ,, ,+t :a ri lit j„u:.a (~hlliG7 rl ~-r ~7~hl~ .tvdl,?,. la ~, G, i tIl '~ ,'I iiv.; I," 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 properly 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, benefts or care? ............................................................... ....... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate censide2tion? ....................................................................................................... ....... ^ 3. Did decedent own an "in trust fol" 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. ]~, `„Fr1id,~,~:;~1 ~ a„ A~Iy, v~~ nlivy Ifv warm; ~i t "d,ll' °r~!°...a;C~~'1 (s h?1r.pid~&frll{l~iva~ii'ti`gPl13;I,a ','~:.!IFI,!~. ~. F;~~vael;°41r u;~~vy i. rv ls!v,€ .~ ... o-.. fr..: ,.,,r , .. r .r. _ , ,,. .. ,. ,,. 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 fling a tax return are still applicable even if the surviving spouse is the only benefciary. 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 172 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-1502 EX+ (1242) ~i~jpennsylvania SCHEDULE A i~i~ OEPARTMENTOFREVENIIE INRERIrANCE TAx REruRN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Paul W Austin All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defned 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 Shat is jointlyowned 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 ~ 2123 Wentworth Drive, Camp Hill, PA 17011 I 127,000.00 TOTAL (Also enter on Line 1, Recapitulation.) I $ 127,000.00 If more space is needed, use additional sheets of paper of the same size. REVn5o8 E%+ (08-12) pennsylvania SCHEDULE E ifil DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. rnRERtrarvcE TAx RETUaN PERSONAL PROPERTY RESIDENT DECEDEM ESTATE OF: FILE NUMBER: Paul W Austin 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. REV-1510 EX+ (08-09) ~ Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Paul W Austin This schedule must 6e completed and fled if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCWDf THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND TxEDATE OF TRANSffR. Arrncx ACOVV OF TMf DffDwR REAL ESTATE DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST E%CLUSION nFAPPUCnaLE) TAXABLE VALUE 1. Vanguard IRA 88059064420 31,576.22 100 0.00 31,576.22 2 Prudential IR4 E0504667 24,515.00 100 0.00 24,515.00 3 Prudential IRA E0148037 8,263.14 100 0.00 8,263.14 4 Prudential Alliance 4353002048563 143,291.08 100 0.00 143,291.08 TOTAL (Also enter on Line 7, Recapitulation) ; It more space is needed, use additional sheets of paper of the same size. 207,645.44 REV-15:1 E%+ (10-09) ~ , pennsylvania ' DEPARTMENT OF REVENUE 1NHERRANCE TA% RENRN RESIDEM DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Paul W Austin Decedent's debts must be reported on Schedule I. ITEM .~~ ~..~~„ nacroronnni CM0IINT A. FUNERALEXPENSES: 1' Neill Funeral Home 8. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address Ciry - ____ - __ ____ State _ _ ZIP Year(s) Commission Paid: __ 2. Attorney Fees: 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: 5. Accountant Fees: 6. Tax Return Preparer Fees: ~ Settlement charges in connection with sale of real estate TOTAL (Also enter on Line 9, Recapitulation) ~ # If more space is needed, use additional sheets of paper of the same size. 6,426.78 1,905.00 374.50 10, 502.65 19, 208.93 REV-1512 EX+ (1242) pennsylvania X17 DEPARTMENT OF REVENUE INHERITANCE TA% REfURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Paul W Austin If more space is needed, insert additional sheets of the same size. REV-1513 E%+ (O1-10) pennsytvania SCHEDULE 7 IMiFRSTANCE TA% REWRN BENEFICIARIES RESIDEM DE[EDEM ESTATE OF: FILE NUMBER: Paul W. Austin RElATI0N5HIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) 0.ECEIV[NG PROPERTY Do Not Lict Trustae(~) QF ESTATE I TAXABLE DISTRIBUTONS [Indutle outngh[ spousal distributions artd transfers under Sec. 9116 (a) (1.2y.] 1. RogerA. ArKlerson 5356 HoEday Road Minnetonka, MN. 55345 cousin 10U°h ENTER DOt1AR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COYER SHEET, AS APPRODRIATE. NON-TAMABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION 70 TAM IS NOT TAKEN: 1. B. CHARITABLE RND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAMABLE DISTRIBUTSONS ON UNE 13 OF 0.EV•1500 COVER SHEET. If more space is needed, use additional sheets of paper of the same size. .,s^~~wRy OM9 Approval No. 2002-0265 ~d'`~'~ A. Settleme[t# Statemen# tHUD-7) `~..~. 1 .. ~... _;ip 5., ,. .,._. <.. ;',' - Peitl Fleur 9RIe Flom 701. 1 ,OD b R<'kJp . s s 91a:oo a R9R R6AlTORi mc. 9amlwels Flxpp K aen~lwx 9eIN2~ F4nds.M 6Ntlemwri N 1 .00 766:. 1. 41. 901. tON7l9 11 11 4 10. ~ w ~.. .. .1 ' 902• irleunefa lar Ri0ndM1P rmwarw. ter 1.0 tr ERIE II~U O1PE i1 t X1.04 904. scab. 1 c;~E 914 t _.. 1001. u4ae1 ror nanny eewunt 1002. iRel9fi Inwnner 9.000 moMIM f 49,10 mw1M i eA6i S 0 990.10 .u 1004. T ~+1gaTAXES mpMNf m 1000. iPTAX 10.000 n9entlN1 r 1007. BgMOp6TAXE8 .000 n»n61s L 1 A2 0sr 91e1761 / i 4t0,i0 <di.a 1000. 1001. TE ApIUfTME { .010,00 it. , ..~MIrvkN ~~ 19ntNr'e 'ilpygy30 11 1199. OWeee!e 1tle lgyRmOeb Alf 1. ~ 1104.1.9rp9ls "b 11T. 6 1010.00 11 , trndstR MOR tinq i 101 .~ .001 1106.Owneraltl9 MIM t 1 7 00 ~1 1101.. 9~ b 1109.4 PfIMbW Inwnna WOK1iT RX;AAITItt.Blt~tHPAA~I~GQ, 9100. F TAX CE b 1110. 7+CJR MAYOFF b TR 1t 11. pEEQ pREp ~ t 1112. E7'L1 143TE 1Bi. 9 .6,08 . 10.00 110. 11 7 b 1288 Tr9rop9r m RECOREER ~ Q& . OPE. NO 1.170, t 1 t 1 1 ' 1206.. ~. .... .. een 7902. rK7MF VIMRRANIY b r AMERIGAPI EINlERi PRC t M10i1BB01101 996.66 1900: EPR TRAt b At.LEN 1904:. RE[ b i 90.00 .1966.. A996 t4 1 1907. R6.IY9Lle1 F4MPN'I' All I ero Iw ulI!t1e1 i ueotenA a ..-- -- ComparkwrsaGOad r~akh Esamalel~E;! and tatD-1 cmrpae Goon F.nn EsBmaa rtudl CM ThatCambt.Aronaa NUD-1LkteNumher Out dw a HOT 2.594.13 2.483.00 YOUremH.a brdre rah ohoan M802 -2288.00 -2,288:00 Vow al+a a N8O9 308:t9 197.00 7ranerer teas iM'203 1,079.50 1270.06 Chfrga That Ih Tapl Cannot ktareaae Mon1Mn 10% Good Falfh t.etletele HU0.1 Govmrant M'120T i .OQ 180.00 M 0.804 430.00 430.00 Cnr81 nPod Y ~6 90.00 2&13 Taw earvke 8 808 60.00 80.00 F'bad aarWbNbn ar 807 8.00 . .5.00 F~ooa FEE o etas ro.5o 10.E TAX. FEE A 809 14.00 18.00 TaW 714.56 708.63 h+emaa trelween GFE and tiUdt Charyee = 3.87 w -0.82 That Can CMnpe Goad FdMt EetknNe tiUD•1 kdtlatdepa8bryoureauawaccoura 81001 868.88 838.24 O~rkNaapgharpes 9981 f 10.940000/day 142.22 184.10 tbmseantsh Ineuranae t 909 540A0 822.06 TtlNervlpeandkardaPetNte awa.nae 11101 1,1.00 1,189.88 Owns'a9tleimurarwatlpRIRBTAIdERIGANTITLEINBURANCE N1.103 100.00 28.00 REQUIRED ~'eRYICEH THAT YOU CAN 6tiOP FOR 4M306 400.06 A.00 Loan Tama Your tM8a1 ban amwak R 9101,800.00 Your IOM tarrn k. 30:00 yearn Your idtlal Ndatatrate b 3.8750 % Your kdtlN moMtdy amount awsA tw prbclpY,.Mtaraatend s 477.77 maudme arry morlppa ksurartae k Q Pdnoipal © Interest . ^ hbrtyaps Insumnca Can your krtefaet rab rW7 Q too ^ Ya, 8:ean rlee b a nawrknum or X, TM 8nt change viYl W oh andmn ohaps pain evsrq _ moniM arbr . Every o}ruge dada, your infefat rota can erases w dearness by %, Over me Ma of the bah,.your irdareet rate 4 guamntaetl b raver he kraer man % w higher man %. Even tf you meb payments eatkra, t:an your laau tialance rhe7 © tb ^. Ya, 8~ rbeb a mabmuma9 Ewn Nyou make papneras oethra, eaa your mouthy ® tb ^ Vee, tlu BratMCrsea wn W on and Ma monlhM amawtt owed for prktsbr.4 ktMtaF, end marga9s trrurnxe rtes amoral Duna wet Asa b S. The maakham n aaewr rise b r 9 DoeeyowNawhawapnpaymerdpanalty9 d No ^ Yee. your rtlaxYnampropaymontpene8yht Doeayour ban Irvs• bdaon peymant7 ©'No ^ .Yes, you have a baNonn paymerd of 9 duo in _ yearn on ToYI ntorahy amours Duna hrohaiing acrore saaorad peymerrta ^ You do nol haw a moMhy escrow payms~d br items, such a protxrty tams and. hanwowrnra asromnoe, You must pay thsae ilpbs tlaec6y youme0. [X] You haw ar eddl8anal nardhy eaerowpeymant or 3193:55 thel. rain h a tWst kii9al montldy.moum owed of 9871,32. 7hb trduda pdneipal, irMreq, any mwlpapa Maurance arM arty Mceas ohedmdDsbw: © Property Awes ^X Flonioovntera Insurence ^ Flood e+euranas ^ ^ ^ Nate: Ovvrnt have env ousetbna shout the SNIIemeM Cfin~aea and 1 mn Twmu IiaM~1 nn Mb inlet e.l.... +~..tar}.mur unxlw M ~- __ i ~~ I M~ ;NMO° ~~ WNNO ~ ~~ ~ Q m U W 6 0 ~a ~ ~~~ ~ ~~ m LL `~ ~ a~°w ~+ ~6r ` .-oJ S~11Nf~ o o E ~ J ~ /~ V ~ i .~ ~ LL. ' ~- a a 0 a a a m o di ~' W ~ ¢ n (~ vi Q a ~ ~~ a Z ~ °o ~ m U] J I X J H 1.. F O N x S Z m 2 m ~ Q Z W ~ - Z ~ (L 0 ~ 0 ~ ~ N n z Y ,~F]il ~K C z N~ REC02DED OFFICE Of' q~.~,,......, v~ .......$ ~'.:~3 ~~J 2$ ~~~ L~ Ski CLtf;K ORr'fiANS' C[~JRT CUMBERLAND GJ., PA o ~~°. 0 ~i V ~44yy 1/' ~p M UVv'~ b b ~ ~ ~ O0.. L+ 6y-~ ~j C' O .~ L^ U ~ ~~~~ 0 F ~ ~ ~ ~ ~