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HomeMy WebLinkAbout04-16-13 (2) � 1505610105 REV-1500 EX(02-11)(FI) OFFICIAL USE ONLY pennsylvania pA Departmentof Revenue DEPARTMENTOFREVENl1E County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN � / / � �� �� PO BOX 280601 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 01292012 03141934 DecedenYs Last Name Suffix DecedenYs First Name MI CONRAD JR . PAUL W (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 BOXES BELOW Q 1. Original Return Q 2. Supplemental Return Q 3. Remainder Return(Date of Death Priorto 12-13-82) Q 4. Limited Estate Q 4a. Future Interest Compromise(date of Q 5. Federal Estate Tax Return Required death after 12-12-82) Q 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 Q 10. Spousal Poverty Credit(Date of Death Q 11. Etection 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 INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number 882 47a3-882-9�3 � � GISTER�fj WILl�y9�1 ONLY t7 � �g �f � � � ...� �J .° ....¢ 2.�. ►' F—+ m n t First Line of Address x � q� � � 212 BEISI�ER AVE. �-, Q -� ° � Second Line of Address � '� � n'� n �7 � T" �'f'1 .-9 t"' City or Post Office State ZIP Code ��FIL� � PITTSBURGH PA 152273204 CorrespondenYs e-mai�address: D K CD U K E a H 0 T M A I L . C 0 M J�KL�U��� �'t hUi..l'VlCtf �r G`L�Y✓) 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 com lete.Declaration of re ar other than the ersonal re resentative is based on all information of which re arer has an knowled e. �IGNATU E PERSON RE SfB�E�4R F NG RETURN OATE �%, F�C ADDRESS 212 BEISNER AVE PITTSBURGH PA 15227 �N URE OF E _. OT R TH REPRESENTATIVE DATE -�— c9.C,� ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 150561�105 1505610105 J . � 1505610205 REV-1500 EX(FI) DecedenYs Social Security Number DecedenYsName: PAUL W CONRAD JR . RECAPITULATION 1. Real Estate(Schedule A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. N 0 N E 2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 5 9 3 51 . 0 0 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C). . . 3. N O N E 4. Mortgages and Notes Receivable(Schedule D). . . . . . . . . . . . . . . . . . . . . . . . . 4. N�N E 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . 5. 616 8 . �� 6. Jointly Owned Property(Schedule F) �Separate Billing Requested. . . . . . . 6. 1,2 8 7 4 . �� 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) �Separate Billing Requested. . . . . . . 7, 26759 . 00 8. Total Gross Assets(total�ines 1 throu4h 7) . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 1 D 515 2 . 0 0 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . 9. 14 2 9 O . �� 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I). . . . . .. . . . . . .10. N O N E 11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 14 2`I O . �� 12. Net Value of Estate(Line 8 minus Line 11). . . . . . . . . . . . . . . . . . . . . . . . . . . .12. 9 O 8 6 2. �� 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J). . . . . . . . . . . . . . . . .. . . . . 13. 0 • �� 14. Net Value Subject to Tax(Line 12 minus Line 13). . . . . . . . . . . . . . . . . . . . . . 14. 9 0 8 6 2 . 0 0 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 O 15. � . �� 16. Amount of Line 14 taxable at�inea�ratex.o 45 90842 . 00 �6. 4087 . 89 17. Amount of Line 14 taxable at sibling rate X . 12 17. � . �0 18. Amount of Line 14 taxable at collateral rate X . 15 18. 0 . 0 0 19. TAXDUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . 19. 408� . 89 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0 Side 2 L 1505610205 1505610205 � REV-1500 EX(FI) Page 3 File Number 171-28-1614 Decedent's Complete Address: DECEDENT'S NAME • PAUL W CONRAD JR. STREET ADDRESS P.O. BOX, 14 A EAST MAIN ST CITY STATE ZIP NEW KINGSTOWN PA 17072-0014 Tax Payments and Credits: , 1. Tax Due(Page 2,Line 19) (1) 4087.89 2. Credits/Payments A.Prior Payments B.Discount Total Credits(A+B) (2) 0.00 3. Interest (3) 123.00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Fill in box 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) 4210.89 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............................................ � Q c. retain a reversionary interest............................................................................................................................. ❑ X❑ d. receive the promise for life of either payments,benefits or care?..................................................................... � Q 2. if death occurred after Dec. 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration?............................................................................................................ ❑ X❑ 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?....................................................................................................................... � ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. . . a �... .. , .v.. ,. , 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(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-1503 EX+(8-12) pennsylvania SCHEDULE B DEPARTMENTOFREVENUE ' INHERITANCE�TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER PAU;W. CONRAD, JR All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 20,000 PA ST.TPK BOND CUSIP#709223UW9 24,194 2. 30M POT SUTH N.Y. BOND CUSIP 73358EEM2 35,157 TOTAL(Also enter on Line 2, Recapitulation) $ 59,351 If more space is needed, insert additional sheets of the same size REV-1508EX+(08-12) SCHEDULE E pennsylvania , CASH, BANK DEPOSITS, & MISC. DEPARTMENTOFREVENUE pERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: PAU;W. CONRAD, JR 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. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 MISCELLNEOUS PERSONL PROPERTY 4,145 2 CASH 2,023 TOTAL(Also enter on line 5, Recapitulation) $ 6,168 If more space is needed, use additional sheets of paper of the same size. REV-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNEa PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: PAU;W. CONRAD,JR If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. DONNA C. DUKE 212 BEISNER AVE., PITTSBURGH, PA 15227-3204 DAUGHTER B. C. JOINTLY OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY k OF DATE OF DEATH I7EM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. 6/6/66 CITIZENS BANK CHECKING ACCOUNT#6100700038 25,748.00 50.00% 12,874.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL(Also enter on Line 6, Recapitulation) $ 12,874.00 If more space is needed,use additional sheets of paper of the same size. REV-1510EX+(08-09) SCHEDULE G pennsylvania . INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCETAXRETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER PAU;W.CONRAD,JR 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 INCLUDE 7HE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OF DECD�S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST OFFPPLICABLE) VALUE 1. IRA ACCOUNT HELD AT MORGAN STANEY 26,759 100.00% 26,759 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL Also enter on Line 7, Reca itulation $ 26,759 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+(10-09) SCHEDULE H pennsylvania DEPARTMENT OF REVENUE FUNERAL EXPENSES AND R SIDENT DECEDENT URN qDMiNiSTRATIVE COSTS ESTATE OF FILE NUMBER PAU;W. CONRAD, JR DecedenYs debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. HOLLINGERS FUNERAL HOME 4,795 2. LONGSDORF CEMETARY 450 3. ST. STEPHENS LUTHERAN CHURCH(LUNCHEN) 1,000 4. BURIL URN 250 5. PASTOR&ORGANIST 325 6. GRAVE STONE MARKER 2,355 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: 3. Family Exemption:(If decedenYs address is not the same as claimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 213 5. Accountant Fees: 400 6. Tax Return Preparer Fees: 15� 7. ADMINISTRATIVE EXPENSE IN SECURING ESTATE PROPERTY 4,352 TOTAL(Also enter on Line 9, Recapitulation) $ 14,290 If more space is needed,use additional sheets of paper of the same size. REV-1513 EX+(01-10) pennsyivania SCHEDULE J DEPARTMEh1T OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: PAU;W. CONRAD,JR RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE � TAXABLE DISTRIBUTIONS[Include outright spousai distributions and transfers under Sec.9116(a)(1.2).] DONNA C. DUKE, EXECS � 212 BEISMER AVE., PITTSBURGH, PA 15227 DAUGHTER 64,435.00 ENTER DOLIAR 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.