HomeMy WebLinkAbout08-13-13 � 1505610140
REV-1500 � �02-11)(FI)
PA Department of Revenue
OFFICIAL USE ONLY
Bureau of individual Taxes County Code Year File Number
Po aox 2soso� INHERITANCE TAX RETURN
Harrisburg,PA 17128-0601 RESIDENT DECEDENT 2 1 1 3 0 2 3 6
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
0 2 0 4 2 0 1 3 0 9 1 6 1 9 2 1
Decedent's Last Name Suffix DecedenYs First Name MI
K U L P C H A R L O T T E P
(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
: a 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)
Q 6.Decedent Died Testate � 7.Decedent Maintained a Living Trust 0 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 Schedule O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFARMATION SHOI�b BE D„�(�D T0:
Name Daytime'�e�ne Numt�,r �°� ��
,a.7 c ._:� <.':� �,..:,,�
M U R R E L W A L T E R S I I I E S Q 7 1 �r ..�� � 7�-%4 �� �:Y 0
�� �:�� �T_. �,, ,,...; r�u�"r
RE�$dST�t(�,�WILL SE t�Ll���w�r'
.aW . ,;•Frr �',j, �.,...1'
� �„""'9,,, ,,w„y, ^—� «..� _.2...�
i.. � k +y
. First Line of Address � ��� --� ,.'�,.�
+�;;, C»:' ,....W �„�
5 4 E . M A I N S T R E E T :,,� � � ��-��- �
Second Line of Address �'" � �3 "�t
City or Post Office State ZIP Code DATE FILED
M E C H A N I C S B U R G P A 1 7 0 5 5
Correspondent's e-mail address: m u r r e 1�w a 1 t e r s q a 11 o w a y•C O RI
Under penalties of pe�jury,I declare tha I have examined this retum,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is Vue,correct and comple�te.Decla tion of preparer other than the pefsonal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF P S SP SIBLE FOR FILING RETURN
� ��
ADDRESS
MURREL WAL ERS, III,54 E. MAIN ST MECHANICSBURG PA 17055
SI TURE F PREPARER THER THAN REPRESENTATIVE DATE
� 3
ADDRESS
HAROLD T. KULP,4303 KENTUCKY DR HARRISBURG PA 17112
PLEASE USE ORIGINAL FORM ONLY
Side 1
� 1505610140 15�5610140 �
�
..._-_.... ��I I������
J 150561,Cl240
REV-1500 EX(FI) p�������s Social Security Number
[�ecedent's�ame: CHARL�'?TTE P, KULP
RECAPITULATION
1. Real Estate(Schedule A) .. .. ........ ............................. .. �. •
2. Stocks and Bonds(Schedule B) ...................................... 2. � 9 3 2 9 . 5 2
3. Ciosely Held Corporation,Partnership or Sole-Proprieto�ship(Schedule C} ,.... 3. •
4. Markgages and Nates Receivable{Schedule D) .......................... 4. •
5. Cash,Bank De osits and Miscellaneous Persanal Pro e 6 0 9 5 . 0 Q
P p rtY(Sch+edule E}....... 5.
6. Jaintly 4wned Property(Schedule F) ❑ Separate Bilfing Requested .,..... 6, � � 7 4 9 . 4 5
7. Inter-Vivos Transfers&Misceilaneaus N Probate Property
(Schedule G) � Separate BiUing Requested ....... 7. .
8. Totat G�oss Assets{totaf Lines 1 through 7} ........................... 8. 6 5 1 ? 3 . 9 7
9. Funerai E�cpenses and Administrative Costs{Schedule H) .................. 9. fi fi 1 4 . 4 2
10. Debts of Qecedent,Mortgage l.iabilities,and Liens{Schedule 1) ............. 10. 1 1 2 7 9 . 0 0
11. Total Deductions{total�ines 9 and 10} ............................... 11. '1 7 8 9 3 . � 2
12. Net Value af Estate{Line 8 minus�ine 11} ............................ 12. 4 7 2 8 4 . 5 5
13. Charitable and Govemmental BequestslSec 9113 Trusts far which
an etection to tax has not been made(Schedule J� ...................... 13. .
14. Net Value Subject to Ta�c{Line 12 minus Line 13} ...................... 14. 4 7 2 8 0 . 5 5
TAX CALCULATIQN-SEE INSTRUCTfC?NS Ft�R APPLICABI.E RATES
15. Amount of Line 14 taxable
: at the spousaf tax rate,ar
transfers under Sec.9116
{��c,.2>x.o o . o a ��. o . a a
' 16. Amount of Line 14 taxable
at lineal rate x•045 4 7 2 8 U . 5 5 ��. 2 1 2 7 . fi 2
17. Amount of Line 14 taxable
at s��i�n�rate x.�2 a . 4 a �fi. 0 . 0 0
18. Amount of Line 14 taxable
at collateral rate X.15 � • � � 18. 0 • 0 0
�s. T,�►►xt�UE ............... .. ..................................... �s. 2 1 2 7 • 8 2
' 20. �11.L 1N TNE OYAt_IF YR�U ARE REQUESTtNG A REFUND 4F AN QVERPAYMENT �
Side 2
�
150561,�24� ],5�561�24� J
..--- ��i�n��
REV-1500 EX(FI) Page 3 File Number
Decedent's Camplete Address: �1 1� 0 2 3 6
DECEDENTS NAME
CHARLOTTE P. KULP
STREET ADDRESS
nnESS�aN vi��►�E
104 MT.AL�EN DRIVE
CITY STATE ZIP
MECHANICSBURG PA 1?055
Tax Payments and Credits:
1. T�Due�Page 2,�ine 19) �1} 2,'127.fi2
2. Gredits/Payments
A.P�ior Payments 3,1 fi7.00
B.Discount 166.71
Total Credits{A+B} {2} 3,333.71
3. Interest
(3}
4, If Line 2 is greater than Line 1+Line 3,enter the difference.This is the(JVERPAYMENT.
Fi11�n oval on Page 2,�ine 20 to request a refund. (4} 'I,2(3f.t�9
. 5. If�ine 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. {5} p,QQ
Make check payable to: REGlSTER QF WILL.S, AGENT
PLEASE ANSWER THE FC►LLC?W1NG 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 properky trans#err�d ...................................................................... ❑ �
b. retain the right to designate wha shall use the prope�ty transferred or its income ............................... ❑ �
c. retain a reversionary interest ..................................................................................................... ❑ �
d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ 0
2. If death accurred after December 12,1982,did decedent transfer property within one year of death
without r�ceiving adeec�{uate consideration? ....................................................................................... ❑ �
3, Did decedent awn an"in trust for"ar payable-upon-death bank accaunt ar security at his or her death? ,........ ❑ [�X„
4. Did decedent own an individual retirement account,annuity or ather non-probate pra�erty,which
contains a bene�ciary designation?.................................................................................................. ❑ �
IF THE ANSWER TO ANY QF TNE ABQYE QUESTIQNS IS YES,YOU MUST GOMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1,19�4,and before Jan.1, 1�95,the#ax rate imposed on the net value of transfers to or for the use of the surviving spouse is
is 3 percent[72 P.S.§9116(aj(1.1}ti}].
For dates of dea#h 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 stafute does not exempt a transfer ta a surviving s�use from tax,and the statutory requirements fo�d'rsclosure af assets and
filing a tax return are stil!applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
+ The tax rate im�sed on�he net value of transfers from a deceased child 21 years of age c�r y�unger at death to or for the ctse af a natural parent,an
adoptive parent or a stepparent af the child is 0 percent[72 P.S.§9116(a�(1.2)].
�► The tax rate imposed on the net value of transfers to ar for the use of the decedent"s lineal beneficiaries is 4.5 percent,except as noted in�z�.s.§9��s(a)(�)�.
• The tax rate impos�d an the net value af transfers to or far the use of the d�cedent's siblings is 12 percent[72 P.S.§911�(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 SCHEQULE B
QEPARTMENT OF REVENUE
INHERITANCE TAX RE7URN STOCKS & BONDS
RESIOENT DECEDENT
ESTATE OF FtI.E NUMBER
CHARL4TTE P . KULP 21 13 0236
All property jointiy owned with right of survivarship musk be disclased on Schedule F.
�jEM VALUE AT DATE
: NUMBER DESCRIPTION QF DEATH
. E SAVINGS�ONDS 993.76
5
REDEMPTION VALUE
2. EE SAVINGS BONOS 28,335.7fi
23
REDEMPTItaN VALUE
Tt3TAL{Also enter on Line 2,Recapitulation) � 29 329.52
If more space is needed,insert additional sheets of ihe same size
.�.�.�
REV-1508 EX+(0$-12)
, pennsylvania SCHEDULE E
DEPAF2TMENTt}FREVENUE CAaH, BANK DEPCiSITS & MiSC.
INNERlTANCE 7AX RETURN
RESIDENT DECEDENT FERSCJNA� PR�PERTY
ESTATE QF: FI�E NUMSER:
CHARL�TTE P . KULP 21 13 0236
Include the proceeds of litigat�on and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed an Schedule F.
fTEM VALUE AT DATE
NUMBER QESCRIPTION OF DEATH
. RiVERStJURCE FiNANC1Al 2,790.00
REIMBURSEMENT
2 CUMBERIAND CC}UNTY 104.Ct0
VETERANS AFFAIRS �
3 PA QEPARTMENT OF REVENUE 8.0t}
2012 INCOME TAX REFUND
4 INTERNAL REVENUE SERVICE 3,'l97.00
20121NCCiME TAX REFUND
' i
T{}TAL{Also er�ter on�ine 5,Recapitulati�n} � �Q95.80
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 �OINTLY-OWNED PRQPERTY
lNHERITAI�CE TAX RETURN ,
RES(DENT DEGEDENT
ESTATE OF: f11.E NUMBER;
�HARLOTTE P • KULP 21 13 0236
If an asset was made jointly owned within one year of the decedent's date of death,it must be reparted an Schedule G.
SURVIVING JOINT TENANT(S)NAME{S) ADDRESS RELATIONSHIP TO DECEDENT
A. KAREN L H4FFMAN 6790 DAUGHTER
CAR�tSIE ROAD
DOVER PA 17315
�.
C.
J4INTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTI4N OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK AGCOUNT NUM6ER OR SIMILAR DATE OF DEATH DECEDEN7'S VALUE OF
NUMBER TENANT JQINT 1[}ENTIFYING NUMBER.ATTACH DEED FUR JOINT�Y-HE�D REA�ESTATE. VA�UE OF ASSET INTEREST DEGEDENTS INTEREST
1. A. 2Q00 PNC BANK 59,498.90 5Q. 29,?49.45
CHECKING ACCOUNT
TOTAL(Also enter on Line 6,Recapitulationa � �� 7�g.�5
If more space is needed,use additional sheets of paper of the same size.
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
CHARLOTTE P. KULP 21 13 0 2 3 6
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. SULLIVAN FUNERAL HOME-FLOWERS, LEAFLETS, DEATH CERT. 505.00
2. GINGRICH MEMORIALS-HEADSTONE ENGRAVING 165.00
3. PATRIOT NEWS-OBITUARY 383.92
,
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s) HAROLD T. KULP 3,2 5 0 •0 0
SVeetAddress 4303 KENTUCKY DRIVE
City HARRISBURG State P�1 Z�P 17112
Year(s)Commission Paid: 2013
2, AttomeyFees: MURREL R.WALTERS, 111 1,800.00
3, Family Exemption:(tf decedenYs address is not the same as claimanYs,attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4• Probate Fees: CUMBERLAND COUNTY REGISTER OF WILLS 238.50
5, AccountantFees: MILLER, DIXON &DRAKE-ACCOUNTANTS 272.00
6. Tax Retum Preparer Fees:
7.
�
TOTAL(Also enter on Line 9,Recapitulation) a 6 614.42
If more space is needed,use additional sheets of paper of the same size.
i
REV-1512 EX+(12-12)
pennsylvania SCHEDULE 1
QEPARTMENT 4F REVENUE DEBTS C3F DECEDENT�
lNHERITANCE TAX RETURN MORTGAGE LIABI�ITIES&�IENS
RESIDENT DECEDENT
ESTATE�F FiLE NUMBER
CNARL4TTE P• KU�P 21, 1,3 0236
Report debts incurred by the decede�t prior to death that r�mained unpaid at the date of deatt�,including unreirnbursed medical expen�es,
ITEM VA�UE AT DATE
NUMBER DESCRIPTION QF DEATN
1. PAU�DAIBEY �.�.Qo
Pt�DlATRIST
2. MESStAH LIFEINAYS �o,zaa.aa
RESIOENTIAL CARE
3. RlVERSOURCE INSURANCE fi3�.00
REIMBURSEMENT NURSING HOME INSURANCE
4. PENNSYLVANIA DEPARTMEN7 OF REVENUE 404.00
2012 TAXES
TClTAL(Also enter on Line 10,Recapitulation) � �1 279.00
If more space is needed,insert additional sheets of the same size.
..., ��I�I�
REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT QF REVENUE BENEFICIARiES
INHERlTANCE TAX RETURN
RESlDENT DECEDENT
ESTATE OF: Ft1.E NUMBER:
CHARLOTTE P • KULP 2], 13 �2�6
RELATiONSHIP TO DECEDENT AMOUNT�R SHARE
NUMBER NAME AND ADDRESS OF PERSQN(S�RECEIVING PROPERTY Da Not List Trustee{s} OF ESTATE
I TAXABLE DISTRIBUTIONS [include outrig ht spousal distributions and transfers under
Sec.9116{a}(1.2}.�
1. GEfJRGE P. KUI.P L i n e a 1 16.Gg
2'129 PINE STREET
HATFlE�D, PA 1944Q
2. KAREN L. HOFFMAN L i n e a 1 16.66
679t}CARLISLE ROAD
OOVER, PA 17315
3. lO1S A. IONG L i n e a 1 �I 6.��
239 INDIAN GREEK DRIVE
: MECHANiCSBURG, PA
4. JONN H. KU�P �i n e a 1 fi�.�5
590 OLD LIMEKILN ROAD
NE'WP{�RT, PA 17a7�
5. HAROLD T. KUl.P L i n e a 1 16.ffi
43t�3 KENTUCKY DRIVE
HARRISBURG, PA 1?112
6. MARY L.. CLQUGH L i n e a 1 16.66
5fi8 WE�IINGTC}N Rt�AO
HARRIS6URG,PA 1?109-5231
ENTER DOI.LAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON L1NE515 THROUGH 18 OF REV-1504 GOV�R SHEET,AS APPROPRfATE.
II. NON-TAXABLE D(STRIBUTIQNS:
A.SPOUSAL DISTRIBUTlONS UNDER SEGTfON 9113 F4R UUHICH AN E�ECTfON T(�TAX IS NOT TAKEN:
'�.
B.CHARITAB�E AND GOVERNMENTAl.DISTRIBUTIC}NS:
"�, '
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DlSTRlBUTIONS QN LINE 13 OF REU-150Q COVER SHEET. �
If mare space is needed,use additional sheets of paper of the same size.