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HomeMy WebLinkAbout09-13-13 (2) 1 1505610105 J REV-1500EX;oz-u)(�q � OFFICULL USE ONLV PA Departmcnt of Revenua P��sytvanla Counry CoCe Vear F�ae Number eureni of lndividual Toxes �NHERITANCE TAX RETURN r�o eox aao�o� ^ 2 N I 9c�, Harcisburg,PA 17iz8-o60t RESIDENT DECEDENT d`) IJ U�}' �5 ENTER DECEDENT INFORMATION BELOW � SoCinl Srcurity Numbcr Dala of Dealh Mh10DVYYY Dale o181rth NAlDDYYYY 04I05/2013 10/21/1933 Deceden��s Last Name Sutflz OecExlenfs Piref Name N:I KELLY FRANK E (If AppHcnble)Enter Surviving Spouse'e I�formallon Balow Spouse s L�sl Name Suffix Spouse's Firsl Namc MI Spewse s Socixl tiecurily NumUer THIS RETURN MUST BE FIIED IN DUPLICATE WRH THE REGISTER OF WILLS FILL M APPROPRIATE OVAIS BELOW � � 1.Uriginril Retum O �.Supplemxntxl Retum O 3. Remainder Re�urn�Dale of Daxln Prior l0 12-13-82) O 4. I hni�ed Fs�a1e p 4x.Fulure Interesl Compromise(date of O 5. Fxdx�ai Estate Tnz Rnturn ReqwreiA ARA[h eQer 1242-82) O t, Dece�enl DIeA 7eslnte p 7.DeceAent Malnlained a Linrg 7ruxt 0 p, Tota�Nurnber oi Sufe puposit Ooxes �Attacn Copy of Wlil) (qitach Copy d Trust.) - ;�;;7 O 9 1 i,iyauon�roceeAS Rxr.eived O 10.Spuusal Poverty Credit(Da�e ol Dexth O 11. Elec lo Tex ur�for 94f?.91I�{A)r�7 Belween 123i.91 aiW 1�1�95) I�naa�6 dule O) ...,, CORRESPONDENT- TNIS SECTbN MUST BE COMPLETEU.ALL CORRESPONUENCE AND CONFIDENTLIL TI1X INFORMATI Of1�D�E DIRECTED TOi'�' Name Oayllme Tol o�@ f�urnAnq_� ...��� r -r i.�.. C� , P. Daniel AlNand (7�7� �3@��y ,,r y - : 2 RE— 61�STrfSR Vry�'LS U�DNLY��- �� �_Y " ;'_� C::: y__, Firs�Line of Address : 1 �..-� �;.� ;-y 350 S. Sporting Hill Rd � f� � Sea7nd Line nf AdAress City of PnRI Of(if,e $le�B ZIP COd¢ DATE PILEU........ Mechanicsburg PA 17050 Correspondent's e•mail addrese:d8f1�pd818g81.COlfi Untlar penaltles o(narJury.1 dedare thpt i have exxmlrieA�PIS ietum,InGuding eccompanyhg scbedUlqS vltl 8�uloment9,flnd IO lhe bost oi my knowledpe anc!b�licl. il R IfUP„['(rtfLll el1A COro{)ICb.U¢N13fBIlOO 01�MBpOBf 0(110I llltlfl�h0 UB(9tM01 fer�Bp00�diIVO O 609Btl OO HR 6NOtl11B�b11 OI Whh:li pttl (C(I S.�tlY kIIUV�iCtl9C. ��A t, AVDC�ftE P N�IB� F��i.LA T�/�. 1 �^ Fo�D ' � AODRLr.�iS � �� �"� � 172 Alpha Drive,Stroudsburg, PA 18360 SIGN��fPROA RO THAy�REPK TATIVE ('],pp7E_ � � `� �� �VUHF55 350 S. Sporting Hill Road, Mechanicsburg, PA 17050 PLEASE USE ORIOINAL FORM ONLY Side 1 � 150561a105 1505610105 J ��\ __ _ ___. � Lsos61o2os REV-1500 EX(F�) DecedenPs Social Security Number oe�eae�ra Nam,: Frank E. Kelly RECAPRUTATION 1. Real Estate(Schedule A). ..... .. ................ .... . . ... ............ 1. 159,500.00 2. Stocks and Bonds(SChedule B) ...... . .. ........................ . . .. .. 2. � .. .. . . .. . .. 3. Closely Held Corporetlon,Partnerehip or Sole-Proprietorehip(Schedule C) .... . 3. �� 4. Mortgages and Notes Recaivable(ScAedule D)............ ... .. .. . .. ..... 4. 5. Cash,Benk Deposits and Miscellaneous Personal Property(Schedule E).... .. . 5. � 35,720.75 6. Jointly Owned property(3chedule F) O Seperete Bllling Requeated ....... 6. 24,295.55 Z Inter-Yrvos Transfere 8 Miscellaneous Non-Probete Proparty � � � � �� �������� � �� (Schedu�e G) O Seperate Billing Requeated........ 7. 96,049.73 8. Total 6ross Assets(totai Lines 1 through 7)........ . . ................ ... 8. ,. .. ... . . .. ... 315,566.03 9. Funeral Expenses and AdministraNve Cosfs(Schedule H)...... .. .. ........ . 9. 26,356.03 ... . .._.. _. . ... 10. Debts of Decedent, Mortgage Llabilllies and Liens(Schedule I).......... . .. .. 10. 436.25 11. Total Dsducdons(Wtal Lines 9 and 10)......... . .... ............... . ... 1L �, . . . . . . . 26,792.28 12. Nat Vslu�of Esfate(Line 8 minus Line 11) .. .. ................... .. . .... 12. .. . . . .. . ... .. ... .288,773.75 13. Charkade arM Govemmental BequeatalSec 9113 Trusta fa which � � ���- �� � �� �� � � ��� � �� � an eleclion to tax has not been made(Schedule J) .. ............... ... .... 13. �... . .. .._ . . .... . ... .. . _. .. 14. Nat Valw SubJeet W Tax(Line 12 minus Line 13) .. .............. .. ...... 14. � 288,773.75 TAX CALCULATION-SEE IN3TRUCTION3 FOR APPLICABLE RATES 15. Amount of Line 14 taxable at Ne spousal tax rate,or transfers under Sec.9118 � � � �� � , �� - - � (al(12)X.0_ �.. 15. 16. Artaunt of Llne 14 taxable _.. . . . . . _._.. .. .. . . . . . . . . _ .. . . ...... . . .. . . . . . at�inea�wte XA45 288,773.75 �s, �p�gg4_gZ 17. Amount of Line 14 taxable � � � � � � � � � " � �. � � � �� at sibling rete X.12 '� 17. ... .... . ......... . .__... . , 18. Artrount of Line 14 faocable ... . - . . ...... .. ..... . .. . ... at collateral rate X.15 � � �g .. 19. TAX DUE ... .. . .. .... . ............. . ............... .. . .. .. ........ 19. . . ... . . ... _.72�994.82 � 20. flLL IN THE OVAL IF YOU ARE REQUESTIN6 A REFUND OF AN OVERPAYMENT � Side 2 L 1505610205 15U5610205 J REV-7500 EX(FI) Page 3 FIN NwnWr Decedent's Complete Address: DECEDENTS NAA1E Frank E. Kelly STREETADDRESS 130 South 30th Street _ _ __._ ._—_.--------- ___..--_..—, —.._ — _.—__—. CITY STATE .........— ..—...�.. ZIP Camp Hill PA 17011 Tax PaymeMs and Credits: 1. Tax Due(Page 2,Line 19) (1) 12,994.82 2. Credits�Payments A.PriorPayments ............__..._...._—_.._.....—..._._—......_..._—...-- 8.Discount 3. IMeresl Total Credits(A+8) (2) (3) 4. If Line 2 is greater than Line 1+une 3,enfer the ditFerer�ce. This is the OVERPAYMENT. Fill in mal on Page 2,Line 20 to request a refund. (q� 5. If Line 1 +�ine 3 is greater than Line 2,e�r the difference.This is the TAX DUE. (5) 12,994.82 Make check payable to: REGISTER OF WILLS,AGENT. � h f J ... :�%.✓ t Y *..r . "'Y,. . . + � � • PLEASE ANSWER THE POLLOWING QUESTIONS BY PLACING AN "X"IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. reWin the use or income of fhe properly transferted.......................................................................................... ❑ � b. retain the right to designate who shall use the Property transferred or its income ............................................ ❑ � c. retain a reversionary interest.............................................................................................................................. ❑ � d. receive the promise fa life Meither paymeMs�berrehts or cere?...................................................................... ❑ � 2. If death occurted after Dec.12,1982,did decedenl trensfer propeAy xrithin one year of death without receiving adequate consideration?.............................................................................................................. ❑ � 3. Did decedeM awn an'in trust for or payable-upon-0eath bank eccount w securiry at his ar her death?.............. ❑ � 4. Did decedent own an irMividual reliremeM account,annuity or other non-probale property,which contains a beneficiary�signation7 ........................................................................................................................ � ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COIY�LETE SCHEDULE G AND FlLE IT AS PART OF THE RETURN. � .., �„ w. � . � ,. �; �.;- w� �a��s� ��t•�. � �. Fa dates of death on or after July 1, 1994,and before Jan•1,1995,the tax rate imposed on ifre net value of transfers W or fa the use of the surviving spouse is 3 perceM[72 P.S.§9116(a)(t.t)(i)1. For dates of death on w after Jan. 1, 1995, the tau rate imposed on ihe 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 trar�sfer to a surviving spouse from tax,and the statutory requirements for disclosure of assels and filing a tax retum are stlll applicable even'rf the surviving spouse is the only beneficiary. For dates of death on or after Juty 1,2000: • The tax rate imposed on the net value of Uansfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive pare�t or a steppareM of the child is 0 percent[72 P.S.§9116(a)(1.2)]. . The t�c rate imposed on the net vaNe of transfers to or fa ihe use of the decedenPs Ilneal benefldaries is 4.5 peteent,except as noted in[72 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of Vansfers to or for the use of the decedenYs siblings is 12 perc;ent[72 P.S.§9116(a)(1.3)].A sibling is defirred, under SecGon 9102,as an individuai who has at least one parent in common wHh the decedent,whether by bbod or adoption. REV-1502 EX+(12d2) �pennsylvania SCHEDULE A �EPARTMEM OF REVENUE [NXERRPNCETA%RETURN REAL ESTATE RESIOEM DECEDENf ESTATE OF: FILE NUMBER: Frank E. Kelly All real property owned mlNy or as s tenant in common must be reported at fair market valua.Fair market value is deflned as Me price at which property would be exchanged between a willing 6uyer and a wliling seller,�netther being compelled to buy or sell,bath having reasonable knowledge of the relevant facts. Real prope�ty tl�at ts JoiMlyowned with rlqM of�urvivonhip murt be dlMasad on Sch�dWe P. Attach a copy of the settlement sheet if Ne property has been sold. I7EM indude a copy of the deed showing decedent's interest if owned as tenant in mmmon. VALUE AT DATE NUMBER OP DEATH DESCR[DTtON 1 130 Soutl�30th Street,Camp Hill,PA 159,500.00 Deed Book'�",Vdume 36,Page 342,value per seltlement on July 10,2013 Agreement of Sale dated June 8,2013(Settlement Sheet aqached) TOTAL(Also enter on Line 1, Recapitulation.) ¢ 159,500.00 If more space is needed,use additional sheets of paper of the same size. REV-i5o8 E7(+(08-�3) �pennsytvania �M,�� � oevaarr.�r�roFneveroue CA$H� BANK DEPOSITS & MISC. INNERRRNCETF%REfURN pERSONAL PROPERTY RF51�EHf DECEDETiT ESTATE Of: FILE NUMBER: Frank E. Kelly Indude the proceeds oP litigatlon and the date Me proteeds were received by the estate. All proqrty jWMly ownad wl[h ripM of aurvlvorship must ba dUtloaad on SchWuN F. ITEM VALUE AT DA7E NUMBE0. DESCRIVf10N OF DEA7H �. 2013 Fad Flex-Sele price to Gibwy Automotive Group,Inc.,WhitehaN,PA 25,000.00 p, 2008 Tradcer Boat wilh 50 horsepower oufboard motor and Trailat�Trail� 6,995.00 Big Bee Boats,1617 State Road,Duncannon,PA 3, Household(umishings and miscellaneous person�p�opeAy sdd at pubNc audion 3,725.75 by Haars AucUon,185 Logan Rd,Dillslwrg,PA TOTAL(Alw enter on Line 5, Recapitulation) ; 35,720.75 If more space is needed,use adOitional sheets of paper of the same size. REVaSOg E%+(oi-io) �pennsylvarria SCR�p1�LE � DEV�FTMENTOFPEVENUE ,�pINTLY-0WNED PROPERTY INXERIfANCE TN(REfURN RKIDEM DEQDEM ESTATE OF: FILE NUMbER: Frank E.Kelly I}an aret bwme iolMly owned wMAin ona yaar M ths d�o�d�M't d�h of daeN,k�b�npat�d on Schsduk G. � SURVIVING JOINT TENANT(5)NAME(S) ADDRE55 RELATIONSHIP iD DKEDENT A•MaAeise K.Miller 172 Alpha Drive Daughter Stroudsburg, PA 18360 8. C. ]OINTLY OYYNED PROPERTY: �tnet o� DE^,OtIMION OF MIOPERIY x or onh or oenn� II@I PoR]D�rt wiDE RlQIIDENNIEOFFUUx�ALDISfIIU1pI�NDewKA0C01Mi'NIkBBldtS�M�wt DA7EOFOFRN oKmENiS vnulEOF MRIBBI 7BU17f ]OINT IDBIf6Y1fl6NUR6t.ATTAOID�PoR Y119DREILEhTMF. VrllI1E0F�S5Ef WIEAFST UCffUH/I5IM91B'f 1. A. 10120110 In�grily Bank:Money Market Accwnt 201038601 11,734.42 50 5.86721 2. A. 11/�11 M8T Bank:Chedcing AccauM 23544554 36,856.67 50 18,428.34 TOTAL(Also enter on Line 6, Recapitulallon) ; 24,295.55 If more space is needed,use addkbnel sheds of paper of Me same size. REV-1510 E%+(OB-09) � pennsylvania SCHEDULE G �� DEVAPTMENTOFXEVENUE INTER-VIVOS TRANSFERS AND INHERITMlCETAXRETURN MISC. NON-PROBATE PROPERTY Rg[DENf DECEDEM ESTATE OF FILE NUMBER Frank E. Kelly This schedule must be completed and Aled if the answer to any of questlons 1 through 4 on page three af Me REV-I500 Is yes. ITEM DESCRIPf10N OF PROPERTY �xcuuen�rw�an��,noa�unanwamoamertrHO DATEOfDEATH %OFOECD'S EXCLUSION TAXABLE NUMBER �n,�a�.nrna�cavloFn�o�rrnn�ua�rme. VALUEOFASSET IN7EREST ��ra�euoae VALUE 1 Vanguard Voyager Services Rollover IRA 96,049.73 100 96,049.73 Named Benefici�ies are:A.Marleise Miller aka Marleise K.Miller(50%) Diann E.DeFrank(50°6) TO7A�(Also enter on Line 7, Recapitulatlon) ; 96,049.73 If more space is needed,use addlNonal sheets ot paper of the same stre. REV-1511 EX+ (08-13) �pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERRANCETAXREfURN pDMINISTRATIVE COSTS 0.ESIDENf OKEDEMr ESTATE OF FILE NUMBER Frenk E. Kelly Decedent's debts muat be reported on 5chedule I. REM NUMBER DESCRIDTION � AMOUM A• FUNERAL EXPENSES: 1' Jesse H.Geigle Funeral Home 2,021.68 2100 Linglestown Road,Hartisburg, PA 17110 Addfional death certificates 30.00 B. ADMINISTRATIVE COSTS: i. Personal Representative Commissions: Name(s)of vereonal Representative(s),..,.____ ...---...-- --........— StreM Address � Ciry SWte_ZIP Year(s)Commission Paid: � Z• nttomeyFees: P. Daniel Altland, Esquire, 5,500.00 35D S. 5�[zt:[ng HLL1 I�ed. N��s�c[sl��J. FA 1'7060 3� Family Exemption: (If decedent's address is not the same as claimant's,attach explanation.) Claimant ' Street Address �. � _—._..—_.— _..........--........ City—---...__...—....---....._.—_..------_—.._.._---......_—.._State—_....._ZIP ........__........_. Relationship of Claimant to Decedent 4• vrobate�ees: Cumberland County Register of Wills 408.50 5• Aaountant Fees: �� 6� Taz Retum Preparer Fees: � �• Advertise Grant of Letters of Administratlon:The Patriot News I�I 123.38 Cumberland Law Joumal I� 75.00 e. SeWement charges for sale of real estate listed on Schedule A on July 10,�013 12,586.5� 9. Aucfiaieer's commission and costs to Haar's Auction,Dillatwrg,PA for selling Item 3 on Schedule E 1,510.30 �o• Sales oommission and costs to Big Bee Boats,Duncannon,PA for selling It�m 2 on Schedule E 1,415.00 ��� See continuation Schedule H attached. 2,685.60 TOTAL(Also enter on Line 9, Recapitulation) ; 26,356.03 If more space is needed,use additional sheetr of paper of the same size. ConHnued SCHEDULE H l la. Mary Beth Zeigler, Mechanicsburg, PA $50.57 change locks on house doors,paid 4/8/2013 l lb. Pennsylvania-American Water 33.17 Water service to real estate listed in Schedule A, paid 5/7/2013 l lc. Erie Insurance 742.00 Premium, paid 5/8/2013 lld. PPL 6g,Z� Electric service to real estate listed in Schedule A,paid 5/9/2013 l le. Camp Hill Sewer 166.75 Sewer service to real estate listed in Schedule A,paid 5/13/2013 ]lf. A&A Hauling, Camp Hill,PA 540.00 Removal trash 8c solid waste from real estate listed in Schedule A, paid 5/30/2013 l lg. Jeff Lauver, Camp Hill, PA 150.00 Clean house listed in Schedule A,paid 6/1/2013 I lh. Pennsylvania-American Water 16.17 Water service to real estate listed in Schedule A,paid 6/5/2013 lli. PPL 2938 Electric service to real estate listed in Schedule A,paid 6/10/2013 I lj. Pennsylvania-American Water 19.00 Water service to real estate listed in Schaiule A,paid 7/5/2013 llk. PPL 36.95 Electric service to real estate listed in Schedule A,paid 7/10/2013 111. PPL 20.25 Electric service to real estate listed in Schedule A, final bill,paid 7/26/2013 l lm. Pennsylvania-American Water 18.09 Water service to real estate listed in Schedule A, final bill,paid 8/7/2013 l ln. Mike Biechler, Harrisburg, PA 295.00 Home inspection on real estate listed in Schedule A,paid 6/20/2013 110. Mary Beth Zeigler, Mechanicsburg, PA 500.00 Lawn Service and maintenance to real estate listed in Schedule A, from 4/5/2013 through 7/10/2013,paid 7/20/2013 REV-1512 E%+ (12-1Z) �pennsylvania SCHEDULE I OEPARTMENTOFREVENUE DEBTS OF DECEDENT, INXERITANCETA%RETURN MORTGAGE LIABILITIES & LIENS RESIDEM DECEDENT ESTATE OF FILE NUMBER Frank E. Kelly Report debb incurred by the dacedeM prlor to death tlut romdnad unpaid at tM drta of daNh,indudinp umNmbuned mWial expeiues. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Consumer Cellular,final cell phone bill,paid 5113I2013 2g.gg 2. Pinnade HeaHh System,4/5I2013 unreimbursed medical e�enses,peid 5/16I2013 192.31 3. Qu�tum Imaging,415/2013 unreimbursed medical expenses,peid 5/18I2013 1.75 4. Newpat Ambulance,4I5I2013 unreimbursed medical expenses,paid 5116/2013 213.50 TOTAL(Alw enter on Line 10, Recapitulation) ; 436.25 If more space Is needed,Insert additlonal sheets of the ume siu. REV-1513 E%+(O1-10) � pennsytvarria SCHEDULE 7 UEPRRTMENT OFPEVENUE ,,,,�,,,,�T,��,,,�, BENEFICIARIES aES�oEmr o�o�r ESTATE OF: FII.E NUMBER: Frank E. Kel RELqTIONSHIP TO DECEDENf AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERiY Do Nat Lis[TruRaa(s) OF ESTATE I TAXABLE DISTRIBUItONS[InduOe atright spousal dis[ributions and transfers under Sec.9136(a)(1.2).] 1• Maifeise K.Miller,172 Alpha Drive,Stroudsburg,PA 18380 DaugMer 1/3 2. Pffidce E.McGrath,4 Ridgewood Drive,East Stroudsburg,PA 18301 DaugMer 1!3 3. Denise Lipe, t53 Switzgable Drive,Brodheadsville,PA 18322 DaugMer 1/3 EN7ER DOLLAR AMOUNTS FOR DISTRIBUTtONS SHOWN ABOVE ON LiNES 15 THRWGH IB OF REV•I500 CAVER SHEET,AS APPRODRIATE. It NON•TAXABLE DISTRIBUTIONS A. SPOUSAI DI57RIBURONS UNDER SECRON 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBURONS: 1. TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SMEET. ; [f more space is needed,use addkianal sheets of paper of the same size. E�woa.in:�e�x+o�o-�v»��aan�-�FauesaRaoo on�e n�ovw ao.aso:oxes � A. Setttement 8ta#emecrt {NUD-1) ��r� ' ,.pFti,, z.pra,s apc«�.t�. r,. �mn«: .� . �.�o, j 4.Q YA 5.E}Canv.hu t�-N➢90C . � I C. 1qm b you• ol �NIIwwM y� �y i '�.0.4YY1'n�Pb01YNMtlMqorryCi�lwWM11M10fIMlUI�YOMIWCw�rMdNnOtYMnOMbtlr146MF iD.NamsdlWdttsFdBara�: E.NamsSMdrMe�BNu: F.Nane6A#wsdt�ndar: { OwqRBl�ws,IirenEBgw NsNMeKiir,Atr�YnYt�tkdMEtiYYatFmk � ilad��lar�8sWF4NewMeeiko87WB EI{Ny I a'�P�YCOCNiwc ti.8�iaMriApnnk .8a��D�ECGAta2073 � t�O8aM30tl�86�eR CririYnT�rtrGppurMm ol�hunanrMD�Ee07f16'l079 . � CMnpH1.PAi7p17 /WSMriu(81„Calplp,pA17011 ! 4antp MYI Botpuph � 11T-0OBi70Q � IPHMMW8Yn1,qpF1,PAifi11 P�M!'IU201Ji'A:48�m i byK H6. 9wwlYeortBUi�Mnrr ffi�_� 101� Cai�daM��-"" � �. M1nai/�. _�. �l�M `��. .�. . 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