HomeMy WebLinkAbout04-12-13 .. , , � 1505610101
REV-15 00 �`�01_1O, 1�
PA Department of Revenue pennsylvania OFFICIAL USE ONLY
DEPARTMENTOFPEVENUE County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN � �
PO BOX 280601 �
Harrisburg,PA 1�128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
� IYI IiBIIIYIIUIU IGUUI MN1lY�i'AiWll IIYA YI11OI1I19 YMMeW1 I �I�
, � ` �
Decedent's Last Name Suffix Decedent's First Name MI
f � [ �
(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 Q 2.Supplemental Return p 3. Remainder Return(date of death
prior to 12-13-82)
p 4. Limited Estate p 4a. Future Interest Compromise(date of p 5. Federal Estate Tax Return Required
death after 12-12-82)
� 6. Decedent Died Testate Q 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
Q 9.Litigation Proceeds Received p 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 Sch.O)
CORRESPONDENT- THIS SEC.TION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
.
Name Daytime Telephone Number
, ' i r
t�? ISTER IL� 9�NLY
f"� � :�j �7 V� �1
" �,, .;-- �.�► �'i P�T
First line of address � � � � ±�r
. �
s � r z � � �, � � �
a -.r; � ,,,_� �.}� .
Second line of address � rc-- ;�
-� "�.` '�"" �y"t
1 � � �
City or Post Office State ZIP Code FILED -r�
� / .. �...�� �.��...��
� �
CorrQspondent's e-mail address:
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.
SIGNATU. RSON RESP NS F I ING RETURN DATE
` r
ADDRE
���.�'� .���,�� ��- � � �/�--��--
SIGN RE F PREPA OT E T AN R RESENTA DATE
, 2 r
ADDRESS �i � � `�,�• ` .t : �S—� , /Z�.!f�� J�� / ��
PLEASE USE ORIGINAL FORM ONLY
Side 1
� 1505610101 1505610101 �
�
� 15Q56y0�05 � � •
REV-1500 EX
Decedent's Social Security Number
QecedenYs Name: �/ � /����' �1'" C1�' _ ( � / �� ��� -
RECAPITULATION f
1. Reai�state(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 Receivabie(Schedule D). . . . . . . ... . . . . . . . . ... . . .. . . 4. ° +
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E).. . . . . . 5. V � �'�j `G •Z �
6. Jointly Owned Property(Schedule F) p Separate Billing Requested .. . . . . . 6. �
7. Inter-Vivos Transfers 8�Miscellaneous Non-Probate Property
(Schedule G) � Separate Billing Requested.. . . . . . . 7. •
8. Total Gross Assets(total Lines 1 through 7). . . . . . . . . . . . .. . . . . . . . . .. . . . . . 8. �Cf 2 �.��
9. Funeral Expenses and Administrative Costs(Schedule H). . . . .. . . . . . . . . . . . . . 9. ' � j ��� ��.
�
10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule I) . . . . . . . . . . . . . . 10. ������
11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. �Z'���''.�
12. Net Vaiue of Estate(Line 8 minus Line 11) . . . . . . . .. . . . . . . . . . . . . . . . . . . .. . 12. �� 3 ;r��,
. � � � �
13. Chantable and Governmen�al 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. � � �i � �
� �
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. r
16. Amount of Line 14 tax
at lineal rate X.0� v',�_`��../. �� 16, ��� � �� .
,� �" � � :
17. Amount of Line 14 taxable ,�;
at sibling rate X.12 +. 17. �'
18. Amount of Line 14 taxable
at collateral rate X.15 • 18. +�
. - : :_
, � f
19. TAX DUE . .. . . . . . . . .. .. .. . . . .. . .. .. . . . .. . .. . . . .. . ... . . .. . ... . . . . . . 19. ' _ .l ��`l +�� ,
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p
Slde 2
� 1,5056101,05 1,50567,0105 �
REV-1500 EX Page 3 File Number �//�p� �� �
9 D►�cedent's Com lete Address: v �
p
DECEDENT'S NAME �j
��/� `�O G�' / ����� �.�:
STREET ADDRESS
��,� s� � �f ��
�• '� •��
CITY STATE ZIP
�
" � � �/'./�/� � `�.
; Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) �f ��/� �
2. Credits/Payments � J,�,
A.Prior Payments � r ��
B.Discount
Total Credits(A+B) (2)
3. Interest
(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 9 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUf. (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 transfier and: Yes No
; a. retain the use or income of the property transferred:.......................................................................................... ❑
b. retain the nght 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?...................................................................... ❑ �
2. If death occurred after Dec.12,1982,did deceden#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 benefiiciary designation? ........................................................................................................
................ ❑ �,
-s 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)O]. �
�
For dates o# death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers #o 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 trans#er to a surviving spouse from tax,and tfie statutory requirements for disclosure of assets and
filing a tax retum are sti11 applicable even if#he suroiving spouse is the only beneficiary.
For dates o#death on or after July 1,2000:
. The tax rate impo�ed on tMe net value of transfers from a decsased child 21 years of age or yaunger at death to or#or the use of a natural parent, an
adoptive parent or a stepparent of�e 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(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 paren#in common with the decedent,whether by blood or adoption.
.�r . �
�.�.�� �n� ����n�.�n�
�
I , MARIE D. KILKO, of Boiling Springs , South Middleton
Township , Cumberland County, Pennsylvania, declare this to be my
last will an�l revoke any will previously made by me.
I . I devise and bequeath all of my estate of every nature
and wherever situate in equal shares to such of my children,
ELIZABETH JANE KIMMEL, JOHN KENT RILK4, JR. , THOMAS GLENN KILR4,
and CYNTHIA SUE MARP�E as survive me by thirty days .
II . Should my said children, ELIZABETH JANE KIMMEL , JOHN
KENT KILKO, JR. , THOMAS GLENN KILKO, and CYNTHIA SUE MARPOE,
predecease me or die on or before the thirtieth day following my
death, I devise and bequeath the share of such child to his or
her issue per stirpes living on the thirty-first day following my
death; and should any of my said children leave no such issue
living on the thirty-first day following my death, I devise and
bequeath the share of such child or children to my other children
or their issue per stirpes living on the thirty-first day
following my death. ��
��. III . I appoint my executor t�ie guardian of any property which �
passes either under this will or otherwise •to a �minor and with �~�
respect to whom I am authorized to a.ppoint a guardian and have .
not otherwise specifically done so, provided that this �
r
�
,
appointment of a guardian shall not supersede the right of any
fiduciary in its discretion to distribute a share where possible
to the minor or to another for the minor ' s benefit . Such
�
guardian shall have the power to use principal as well as income
from time to time for the minor's support and education
(including college education, both graduate and undergraduate)
without regard to his or her parent 's ability to provide for such
support and education, or to make payment for these purposes ,
without further responsibility , to the minor or to the minor' s
parent or to any person taking care o.f the minor .
IV . I direct that all taxes that may be assessed in
consequence of my death, of whatever nature and by whatever
jurisdiction imposed, shall be paid from my �esiduary estate as a
part of the expense of the administration of my estate:
V . I. appoint my son, THOMAS G. KILKO, executor of this my
last will . Should my said son fail to qualify or cease to act as
executor, I appoint my daughter , CYNTHIA SUE MARPOE, executrix of
this my last will . Should both of my said children fail to
qualify or cease to act as executors , I appoint the FARMERS TRUST
COMPANY, CARLISLE, PENNSYLVANIA, or its successor, executor of
this my last will .
� VI . I direct that my execu�or or guardian shall not be
required to give bond for the faithful performance of their �
duties in any jurisdiction. �
,�
� �
�
�'
�
,�
, , J�
3
IN WITNESS WHEREOF, I have hereunto set my hand this ��6�day
of September , 1990 . ,
� �
V- • l•.� /!"-���
. • MARIE D. KILKO
The preceding instrument , consisting of this and two other
typewritten pages , identified by the signature of the testatrix,
was on the day and date thereof signed, published and declared by
MARIE D. KILKO, the testatrix therein named, as and for her last
will , in the presence of us , who, at her request , in her presence
and in the presence of each other, have subscribed our names as
� witnesses hereto.
,
, �
_ _ � ���
� /d C� �--��✓�- o�
� .
, ��� v�, �
� /�iL �i /✓' ���'�-yL-�J /�?� :
� �
-..--
�� �f � � '��
REV-�soa ex.��•s�)
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS� a MISC.
�NHRESIDENT DECEDENTRN PERSONAL PROPERTY
ESTATE OF FILE NUMBER
�J�.-/�� ��/ �� ��► � G =`-� ��' �
/� ��!� �-
Include the proceeds of litigation and the date the proceeds were received by the estate.Ali property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. �� �
�/�-S'� � ��c.- �.�� ��-
�, � . .�� ��- �'-%'���% /��� �� �� ' �
7`� ,� � � �������j-
�
��� ��'���
� ��� ��f ���
�� ���
,� 1
�-- �
�� � � � � ��
�'
��d�, ��
�-r � �� /�� �� �
� � �/� �� �
� a
TOTAL(Also enter on line 5,Recapitulation) $ (,�/ '��G� �
(If more space is needed,insert additional sheets of the same size)
1�-- ��-z.�i d
M&T
499 Mitchell Road,Milisboro,DE 19966 Adjustment Services
Phone 888-502-4349
F ax (302)934-2955
September 2,2010 .
Thomas G Kilko
117 Fourth Street
Boiling Springs,PA 17007 '
y
� ' Re: Estate of Marie Doner Kilko
Social Security: 199-07-2785
Date of Death: August 06, 2010
Dear Sir or Madam:
Per your inquiry on August 26,2010,please be advised that at the time of death,the above-named decedent had
on deposit with this bank the following:
1. Type of Account Checking Account
Account Number 715247
Ownership(Names o,fl Marie Doner Kilko
Thomas G Kilko(POA)
Opening Date 09/Ol/67 • ,
Balance on Date of Death $29,988.57
Accrued Interest � $ .00
.__---__..____......________________..___..�.__-----..__.---_..---__........--..----.
Total $29,988.57 '
2. �'ype of Account Certificate of Deposit
Account Number 31003917713610
Ownership(Names o� Marie Doner Kilko
Thomas C Kilko(POA)
Opening Date 07/1 S/09
� Balance on Date of Death $20,300.22
Accrued Interest $ 8.04 � •
---------------------------------------------------------------.___.
Total $20,308.26
A "�
� -� ����C� ��n��G,�;q-. --- ��_�r�- �r ��.
.
For further account information,closures and/or reimbursement of funds please call the Hugh Street Carlisle OY�ice at#717-240-4536.
We were unable to locate any safe deposit box for the above-mentioned decedent�
This letter dces not indude any aocounts in which the.deceased may have been listed as Power of Attorney,Cti.stodian of Uniform Tran.sfers,
Represer►tative Paye�e,or'I�v.stee under a Written Agreement
�,
ti
. Sincerely,
� �
Tammy R Spencer
Adjustment Services
� .
���,�. G Z 2 2
113 Forge Rd., Boiling Springs, PA 17007. � i .l$ °�`C'�l D
M < <
.� 7",� . ' �� � ,�z ,
In A unt �'Vith
R D TTSHALL
�Y . G� ,
� AUCTIONEER
.
w
J �
�
�
'' � C i
�
, � :
, . ��
� �
. � ,� �,,� .,- �,. ..�
. �
� ��
C�,
_ �,.�.�
. a
' ,
. � � �
,
,
� �
a REV-1511 EX+(10-06)
SCHEDVLE N
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF /�`� "' FILE NUMBER
,��-/-� ���---- � . � �- �-�
O'
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES: �
1:
�������� ��c.� ����,�y
�� �
� �
L�-�-u3- �����..�,�� � �,,tss �
� 7'`� z.-�o-�v �- �, ��-;�Z; ���, � �
. �
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personai Representative(s) __�_ ,�/, �'�a�
� ��T- - .,� �
Street Address _�J_� ��"`�1'� �-�_ �
�
. City 4� � * ,State��--Zip
Year(s)Commission Paid:
2• Attomey Fees :���I.L y` �!���Gr��i�f ������/'� �V
�
3. Family Exemption:(If decedenYs address is not the same as claimanYs,attach explanation)
Claimant ��%���� �. ��%��C --- -
--- �
Street Address l/�— �f�s� - ���� �
�j�,. ��;�� �
City � � � State __�v�ip _ �
Relationship of Claiman to Decedent C--�r�V ___ _
4. Probate Fees ,�l,� �! �..
� ��3�. �`�
5. ��ees t�-;�=�� �lY����..t ��, Gf.J
6. .' ees - �� �i�:�� /^/�<�j"'�- � �.�� �
��� �� � ���
�. �r �,�/ ..�,� C�. �
���is/.u—r. �-J`— � <G� �
�� � -�T ,� , �
� ����� � � ��
� ��-� �
� ��-�.�-/ ���-�.��� ���
� ��, �
`� �;►��,�--�,�,� -.�1.�=��-�_ , ���' �
��s � �� �
c�, �'��"�s��
� � .� s,, .
>� `� �..��. �
� ����-�-r,� ..�.� � .�.. «' -�
�;�--�%�
TOTAL(Aiso enter on line 9, Recapitulation) $ ,
(If more space is needed,insertadditional sheets of the same size)
� l •�
�/ �
REV-1512 EX+(12-03)
SCNED�ILE 1
COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT�
INHERITANCE TAX RETURN MORTGAGE LIABILITIES� � LIENS
RESIDENT DECEDENT
ESTATE OF/�/JC...� _ � �! . ���CJ �,G FILE NUMB
� �— �,
.. � _--V
Report debts incurred by he decedent prior to death which remained unpaid as of the date of death,inciuding unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
'. �`� ����- �
�� ��
�� ��
: � �����
� ���� �
� �;� ��
�
/� / K
.. / � `�%��/ .
•
��� �
. �� � ����C� .
� �� ��
. : �� �I�II��� .
TOTAL(Also enter on line 10, Recapitulation) $ � �
(If more space is needetl,insert additional sheets of the same size)
. . ����� .. . , .. . . .... .. . . . . � ' . . ,
�� ��GY'irJ�w7 G/lt{CYW� „ . � .. ..- . . _ ' ` .
: . � ....� . .� -
�. : . .. . ... . ..._. ..�... ., . . .
r .. scHEau�E �.
�",, i .
�"#��t., � �� , . .
•'�` COMMONWEAL7H OF PENNSYI.VANIA BENEFICIARIES
`,3.,;.< I(JHERITANCE TAX RETURN !
;`�`}' RESIDENi`t3ECEDEIYT !` > ` .
�-'�t=7
x�j FIL.E NUMBER
� ESTATE OF ' r��
�` r �%� � �'� �� � �� .�'ic� �
,�.' -,
' = RE�AT#ONSHlP TO DEGEDENT AML7UNT 4R SHARE
=`J�e�, NUMBER NAME AND ADORESS t}F PERSON{S}RECEfViNG PROPERTY Do Nat ListT�uatee(a} OF ESTATE
��" I TAXASLE QISTRlBUTIONS nclude outri ht s usal distributions,and transters unde�
�. 3�.9ii6{}{1:�
���5 1.
!�Y�� ,
��4��: , �l�2.�,11rc�h. —tr�r�.�. ��`_m�m�1 .,�G,�. hfi� �� `t
� 3��3 ��r~ �c�c�. S .
_�.:
� ` � �Ur�itt� �Yti1��S� �� I�pD�? ,
� r�� � t� ( �t
�j�r• �V,I li �� (rl{�`�� �1� ...14/i\ /
.*���� �`► . y
���;_j.�. I I� �P;�r� �1�e�
�.S' �
��� . `4�fii.CC�`vt. �t��iYt,s, �� �1 a�l i�
;� : l
` �,�ni�. Sc���� �, , ��,U►,�h-�� �Y
��;:' �``� �P�a�
'{_.; �a y y� Sf,
�'�; �o;l r�/\ S(/IJ/���n .S �� 1�7av� � .
4 ,:. ;, . : v i � 4 .
�
; �4 �� , .;`, ,'�.I�.OMG�S �, �,,'��U i �
I�� .�5�: ; �'r� ��x 3�3� 5a,� ��
x }•:'
- j`¢�+� � . .
. ���j�•�� ' .,,:. . . .. . � ,.. . . . . . . . . . .
' 3ailxn �' ��. P�1 ��vv�'
. �t � �,
°��' ENTER DQL�AMOUNI'S FOR DISTRIBUTIONS SHOWN ABOVE ON UNES 15 THROUGH 18,AS APPROPRIATE,ON REV•15�1 COVER SHEET
+`�y
Y II , ° NC}N-TAXABl.E ptBTRIBt3TlONS: ' ,
' '" A. SPOUSAL DISTRIBUTIQNS UNDER SECTION 9113 FOR WMICH AN ELECTION Tq TAX iS NOT BEING MADE
� �,. 1. :
. .bl,�,� , � . � � . � ' .
.'t.. . ' . . . , ' .
'� . , . . ., � . � .- . . � ' . � . . . .. , • .
- g;t.,'� . - . � . . .
ri . . ._ , . . .. - .
: �i{�i�_`jq.. � . _ — _ ' . ' .
.: 4 �3g�c'� �' .. ' - .. �� ' _ , � �
� }t�:. ' ., ' � . . "" _ _ ,
{§ a.'� , . ..
I��, , . ...... . . . . . .. . . .. . �' , . .
#` . _ .. � . . .. - . . . �
.�.• .. � . ; - . . -. , �_ .
�r+-:' . .�;�. .�� . �..- . �_:�_ . '.. . .�: ... . , , . . . ' . .
i`_ 8. CHARiTA81.E AND GOVERNMENTAL dISTRIBUTIONS J
�4; 1. '
�s�; -
#�,�� � � � � � , ,
�� �_' .
j�� ' e • . . .
t i:,
i�...f. - . . ..
�r " , . , .. .. . ... + ' • '
��; . . .. . . . � . , . �
� �: . . � �:.,�. � ,, .. ` . . . . . .
' �Y: '. ' ' . . - . . . . , �
�{!., ' . , . . . � \
1 1ro � . ...- ' , . . . - . � . . _ . ..v�.
�a d���. �. . ,. .. ..,. � . . - , . � . . . . .
. "u- . � . ., . . � . , , .
�t�s�. . � . . ' , . . . . -
i,,
� �`� TOTAE.QF PART II—ENTER T4i'A�NC1N-TAXABl.E DISTRIBUTl�NS QN I.INE 13 C}F REY,r1500 CQV�R SHEET S
t (If more space is needed,insert additionai sheets o(the same size)
��: '
,E.
��; ,
; ��:
l•tf . � - 1
� `
, '-¢_ . . '
:�"' . �
. �,�#'.� , ' � .
'�. T�i.�r., .
. -`�F..- . . ' � .
�r
:��.
. :: • T. +,�.
��e _____.._..._. ' - � " . . . .
. . "��i7, • ! .