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Home My WebLink About05-09-13 (2) . ' • LAW OFFICES IRWIN � McKNIGHT, P.C. WEST POMFRET PROFESSIONAL BUILD/NG 60 WEST POMFRET�STREET HanoL�s.rawrN �19zs-t9�� ROGER B.!RWlN CARUSLE,PENNSYLVANIA 17013-3222 yAno[,��s.rRw�N.✓k. (l95a-19s6) MARCUSA.McKNIGHT,IIl /RW/N,IRWIN&!RW/N (1956-1986) DOUGLAS G.MILLER (717)249-2353 rHwIN.IKwIN&McKN/GHT(l9sh-19va) STEPHEN L.BLOOM FAX(717)249-6354 !Kw/N,M�KN/cKT�HucHFS (r99a-2oo3) MATTHEWA.McKNIGHT WWW.IRWINMCKNIGHT.COM !RW/N&McKNIGHT (2003-2008) May 9, 2013 PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280601 HARRISBURG, PA 17128-0601 RE: THE ESTATE OF J. MARIE JONES FILE #21-12-0334 Dear Sir or Madam: Attached please find revised pages for the Pennsylvania lnheritance Tax Return filed May 8, 2013. The amount of closing costs listed on line 8 of Schedule H included $6,000 that is being escrowed for inheritance tax. The correct amount of closing costs for the sale of the real estate is $22,016.33. If you have any questions regarding this matter, please do not hesitate to contact me. Thank you. Very truly yours, IRWIN & McKNIGHT, P.C. %. �• VW\ Rog B. Irwin � ^� � w � m RBI/ksn �m � � G�—, ° m � c� � _? �. Enclosure � 3�, ,--- y� �-;-, � � f?' CB �x:.i �7 ..iv � 7C �` 3'�3 W.7 � � � �1 '� �� .: -_-� - "t �� ;�,; i..1 " x.;'� � � � �� ,v � � 1505610140 REV-1500 Ex �°,_,°, PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Po Box 28oso� INHERITANCE TAX RETURN 2 1 1 2 0 3 3 4 Harrisbur4, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 8 4 1 2 4 7 7 1 � 3 0 9 2 0 1 2 1 1 2 3 1 9 2 4 Decedent's Last Name Suffix DecedenYs First Name MI J 0 N E S J E N N I E 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 O 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 � 5. Federal Estate Tax Return Required death after 12-12-82) ❑X 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 T0: Name Daytime Telephone Number R 0 G E R B • I R W I N 7 1 7 2 4 9 2 3 5 3 REGISTER OF WILLS USE ONLY First line of address I R W I N & M c K N I G H T , P • C • Second line of address 6 0 W E S T P 0 M F R E T S T R E E T City or Post Office Stete ZIP COde DATE FILED C A R L I S L E P A 1 7 0 1 3 Correspondent'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 PERSON RESPONSIB FOR FILING RETURN D TE �°`1 � . o�.e�� s �.� ADDRESS 60 WEST FRET TREET CARLISLE PA 17013 SIGNA RE R THA SENTATIVE DATE � ADDRESS 60 WEST POMFRE ET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 � 1505610140 1505610140 J ..... .. .. , .....,: _._.. .... ..... _..,._ .._._.::. .:.... .�.. . . ..... . .....:. .. .. .... _ ... , ..,:.: ...... � 1505610240 REV-1500 EX DecedenYs Social Security Number oecedent's Name: J E N N I E M • J 0 N E S 1 8 4 1 2 4 7 7 1 RECAPITULATION 1. Real Estate(Schedule A) 1� 1 1 5 0 0 0 . 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. 4 7 1 6 . 5 5 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. 8 2 4 0 . 8 � 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) � Separate Billing Requested . . . . . . . 7. . 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 1 2 7 9 5 � . 3 5 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9• 5 1 2 6 7 . 9 0 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule I) . . . . . . . . . . . . . 10. 1 2 7 2 3 . 1 8 11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 6 3 9 9 1 . � 8 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 6 3 9 6 6 . 2 7 13. Charitable and Governmental BequestslSec 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. 6 3 9 6 6 . 2 7 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 . Q Q 16. Amount of Line 14 taxable at�inea�rate X.045 6 3 9 6 6 . 2 7 �g, 2 8 7 8 . 4 8 17. Amount of Line 14 taxable at sibling rate X.12 � . 0 � 17. � . � � 18. Amount of Line 14 taxable at collateral rate X.15 � • � � 18. � . � � 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 2 8 7 8 . 4 8 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � Side 2 � 1505610240 1505610240 J .. �. .. � � 4 _. .. ..,. REV-1500 EX,Page 3 File Number D�cedent's Complete Address: 2� �2 0334 DECEDENT'S NAME JENNIE M. JONES STREET ADDRESS � 47 LINN DRIVE CITY STATE ZIP CARLISLE PA 17013 Tax Payments and Credits: �. Tax Due(Page 2,Line 19) (1) 2,878.48 2. Credits/Payments A.Prior Payments B.Discount Total Credits(A+B) (2) 0.00 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) 0.00 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 2,878.48 Make check payable to: REGISTER OF WILLS, AGENT R. y,� . ..�. � w� 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: ...................................................................... O � b. retain the right to designate who shall use the property transferred or its income; ............................... X c. retain a reversionary interest;or ................................................................................................ ❑ � 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? ....................................................................................... ❑ � 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? ......... ❑ X❑ 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. ,wA 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 decedenYs 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 decedenYs 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-'C511•�X+(10-09) �' ' pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER JENNIE M. JONES 21 12 0334 DecedenYs debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. HOFFMAN-ROTH FUNERAL HOME 4,076.33 2. BAUGHMAN MEMORIAL WORKS, INC. 1,523.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)ofPersonalRepresentative(s) ROGER B. IRWIN 5,750.00 Street,4ddress 60 WEST POMFRET STREET City CARLISLE State PA Z�p 17013 Year(s)Commission Paid: 2, AttomeyFees: IRWIN & McKNIGHT, P.C. 6,800.00 3, Family Exemption:(If decedenYs address is not the same as claimanYs,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. ProbateFees: REGISTER OF WILLS 307.50 5 Accountant Fees: 6. Tax Return Preparer Fees: PATRICIA A. ROSENDALE, CPA 375.00 FINAL FIDUCIARY TAX RETURN 7. REGISTER OF WILLS - FILING FEE 30.00 8. CLOSING COSTS FROM SALE OF REAL ESTATE 22,016.33 9. ROWE'S AUCTION SERVICE-COMMISSION 503.82 10. CUMBERLAND LAW JOURNAL- ESTATE NOTICE 75.00 11. THE SENTINEL- ESTATE NOTICE 178.92 12. S.W. BARRETT REAL ESTATE-APPRAISAL ON REAL ESTATE 375.00 13. REGISTER OF WILLS-SHORT CERTIFICATE 4.00 14. CRAIG ANDERSON - LAWN CARE/SNOW REMOVAL 2,103.00 15. BOUDER'S TRASH REMOVAL & HAULING SERVICES-TRASH MISC REMOVAL 650.00 16. ZHC BUILDERS - PARTIAL PAYMENT FOR REPAIRS TO REAL ESTATE 6,500.00 BALANCE LISTED ON SETTLEMENT SHEET- LINE 1302 TOTAL(Also enter on Line 9,Recapitulation) $ 51 267.90 If more space is needed,use additional sheets of paper of the same size.