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HomeMy WebLinkAbout02-27-13 1505610140 REV-1500 EX (01-10) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 1 0 7 1 3 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 9 1 4 0 8 0 5 6 0 5 0 5 2 0 1 0 0 3 1 8 1 9 4 9 Decedent's Last Name Suffix Decedent's First Name MI O r r i s J a m e s E (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 Return 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate 4a. Future Interest Compromise (date of M 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number W a y n e F S h a d e E s q u i r e 7 1 7 2 4 3 0 2 2 0 REGISTER OF WILLS USE ONLY First line of address " w m 5 3 W e s t P o m f r e t S t r e e t ~ c~ M C-) Second line of address t' tV n C- M 'J ~ Ka ILeIT~ City or Post Office State ZIP Code DA C a r l i s l e P A 1 7 0 1 3 M vn C> Correspondent's e-mail address: waynefshade(&,,comcast.net 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. SIGN OF PERSON ! Nal*_& JO O OR FILING URN ATE o ADD SS 8 Terrace Way, Apt. 47 Harrisburg PA 17111 SIGYNATPRE OF RXHE/CR THAN REPRESENTATIVE DATE ADDRESJF 53 West Pomfret Street Carlisle PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's name: James E- Orris 1 9 1 4 0 8 0 5 6 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 and Notes Receivable (Schedule D) 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 6. Jointly Owned Property (Schedule F) ❑ Separate Billing Requested 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested 7. 1 9 8 6 8 . 6 3 8. Total Gross Assets (total Lines 1 through 7) 8. 1 9 8 6 8 . 6 3 9. Funeral Expenses and Administrative Costs (Schedule H) 9. 1 3 4 0 . 0 0 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule 1) 10. 11. Total Deductions (total Lines 9 and 10) 11. 1 3 4 0 . 0 0 12. Net Value of Estate (Line 8 minus Line 11) 12. 1 8 5 2 8 . 6 3 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. 1 8 5 2 8 . 6 3 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 ❑ 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x .045 1 8 5 2 8. 6 3 16. 8 3 3. 7 9 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. 0 0 18. 0. 0 0 19. TAX DUE ......................................................19. 8 3 3• 7 9 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505610240 1505610240 J REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 10 713 bECEDENT'S NAME James E. Orris STREET ADDRESS 7320 Wertzville Road CITY STATE ZIP Carlisle PA 17015 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 833.79 2. Credits/Payments A. Prior Payments B. Discount Total Credits (A + B) (2) 0.00 3. Interest (3) 26.52 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) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 860.31 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; ❑ ❑x b. retain the right to designate who shall use the property transferred or its income; ❑ El IXI ❑ c. retain a reversionary interest; or X d. receive the promise for life of either payments, benefits or care? ❑ 0 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ❑ 0 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? X❑ ❑ 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(1.2) [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-1510 EX+ (08-09) ' pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER James E. Orris 21 10 713 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM INCLUDETHE NAME OF THE TRANSFEREE, THEIR RELATIONSHIPTO DECEDENTAND DATE OF DEATH %OFDECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 63 1. Central Pennsylvania Teamsters defined contribution 19,868.63 10.0 19,868. pension plan, account # 27-6734979 TOTAL (Also enter on Line 7, Recapitulation) $ 19,868.63 If more space is needed, use additional sheets of paper of the same size. Wayne F. Shade From: Michelle Houck <mhouck@CentralPaTeamsters.com> Sent: Wednesday, October 24, 2012 7:36 AM To: 'Wayne F. Shade' Subject: RE: James E. Orris, xxx-xx-8056 Mr. Shade, The balance, as of April 30, 2010, was $19,868.63. Since the Plan is only valued on a monthly basis, we are unable to provide you with a balance on the exact date you are requesting. Thank you, Michelle L. Houck Pension Benefits Manager Central Pennsylvania Teamsters Pension Fund 1055 Spring Street Wyomissing, PA 19610 Phone: 610-320-5500 (ext. 240) Toll Free in PA (800) 422-8330 Toll Free in USA (800) 331-0420 Fax: 484-334-7846 (personal) Fax: 610-320-9239 (pension department) mhouck(a)centralpateamsters.com From: Wayne F. Shade [maiIto: waynefshade@comcast.net] Sent: Tuesday, October 23, 2012 2:39 PM To: Michelle Houck Subject: James E. Orris, xxx-xx-8056 Michelle: Thank you very much for your check for the proceeds of the James E. Orris defined contribution plan. Can you tell us what the value of that account was at the date of death of Mr. Orris on May 6, 2010? Wayne Wayne F. Shade, Esquire Attorney-at-Law 53 West Pomfret Street Carlisle, PA 17013 Telephone: 717-243-0220 Fax: 717-249-0017 E-Mail: waynefshadec comcast.net CONFIDENTIALITY NOTE: THE INFORMATION CONTAINED IN THIS ELECTRONIC MAIL TRANSMISSION IS LEGALLY PRIVILEGED AND CONFIDENTIAL INFORMATION INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY NAMED ABOVE. IF THE READER OF THIS MESSAGE IS NOT THE INTENDED RECIPIENT, YOU ARE HEREBY NOTIFIED THAT ANY DISSEMINATION, DISTRIBUTION OR COPYING OF THIS ELECTRONIC MAIL MESSAGE IS STRICTLY PROHIBITED. IF YOU HAVE RECEIVED THIS ELECTRONIC MAIL IN ERROR, PLEASE ACCEPT OUR APOLOGIES AND IMMEDIATELY DELETE IT, AS WELL AS NOTIFYING US OF THE ERROR BY REPLYING TO THIS ELECTRONIC MAIL OR CALL US AT 800-243-0220. 1 REV-1511 EX+ (10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER James E. Orris 21 10 713 Decedents 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: Wayne F. Shade, Esquire 750.00 3, Family Exemption: (If decedents address is not the same as claimants, attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: Accountant Fees: Smith Elliott Kearns & Co. 575.00 5. 6. Tax Return Preparer Fees: 7. Register of Wills, file Supplemental Inheritance Tax Return 15.00 TOTAL (Also enter on Line 9, Recapitulation) $ 1,340.00 If more space is needed, use additional sheets of paper 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: James E. Orris 21 10 713 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. James E. Orris, Jr. Lineal 6,176.21 6718 Terrace Way, Apt. A Harrisburg, PA 17111 2. Kimberly L. Rohrer Lineal 6,176.21 7320 Wertzville Road Carlisle, PA 17015 3. Rebecca A. Davis Lineal 6,176.21 72 Hoover Road Carlisle, PA 17015 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. $ If more space is needed, use additional sheets of paper of the same size.