HomeMy WebLinkAbout08-26-13 �. - _
� 1505610140
REV-1500 EX (02-11)(FI)
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individuai Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN r� / / -
Harrisburg,PA 17128-0601 RESIDENT DECEDENT °�'I 1 � � ��[�
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDUYYYY Date of Birth MMDDYYI'Y
1 9 4 5 0 1 7 0 5 0 2 0 7 2 0 Z 3 1 0 0 7 1 9 5 ?
DecedenYs Last Name . Suffix . Decedent's First Name . MI .
M c G u g i n J e n n i f e r J
(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.Originai 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)
� 6.Decedent Died Testate � 7. Decedent Main!�ined a Living Trust 8.Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy cf Trust.)
� 9.Litigation Proceeds Received � 10.Spousai Poverty Credit(Date of Death � 11. Election to Tax under Sec.9113(A)
Between 12-3�-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL T�A�C INFORMATIO�HOUTA B�spIRECTED T0:
Name Da��elephone,Num�et �
S t e p h e n J - H o g g , E s q • 7��],�� 2 �> 5 �"'2r� 9 8
N + S°1
1"'R�Q,rl$7�R O�WILLS�f)5 NLY i
� � � C. :;">
-..4 .�.j - .
First Line of Address � �' �' � - ��'�
E.? G� _,_� : . ..:>
1 9 S • H a n o v e r S t r e e t `� � �� '; - ''' I
Second Line of Address "� � �-� �`r` '�
X�► Q
S t e . 1 0 1 i
City or Post Office State ZIP Code DATE FILED i
C a r 1 i s 1 e P A 1 7 0 1 3
CorrespondenYs e-mail address:
Under penalties of peryury,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.
SIGNATURE •,�F•P,�R ON RESPONSIBLE OR FILING RETURN DATE
���""v�C.� � �� �./�`'f�� ��'�C� ���
ADDRESS
701 N • Pi t Street Carlisle PA 17013
SIGNATURE OF P EP OT THAN PRESENTATIVE � p��
/
ADDRESS
19 S . Hanover S • , Ste • 1�1 Carlisle PA 17013
PLEASE USE ORiGtlNAL FORM ONLY
Side 1
� 1505610140 1505610140 �
�. ' •
� 1505610240
REV-1500 EX(FI) DecedenYs Social Security Number
Decedenes Name J e n n i f e r J • M c G u q i n 1 9 4 5 0 1 7 0 5
RECAPITULATION
1. Real Estate(Schedule A) �• '
. . . .. . . .. .. . . .. . . . . . .... . . . . . . . . .. . . . . . . .. .
• 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 Personai Property(Schedule E). .. . . . . 5. � '
6. Jointly Owned Property(Schedule F) ❑ Separate Biiling Requested . .. . . . . 6. •
7. Inter-Vivos Transfers 8�Miscelianeous N n-Probate Property 0 . 0 O
(Schedule G) � Separate Biiling Requested . .. . . . . 7.
8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . .. . . . . 8. � • � �
9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9• 4 8 6 9 . 4 9
10. Debts of Decedent,Mort a e Liabilities,and Liens Schedule I 1p. 6 1 3 9 . 7 1
9 9 ( ) .. . . . . . . . . . . .
��. Total Deductions(total Lines 9 and 10) . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . 11. 1 1 0 0 9 . 2 D
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . .. . . . . 12• - 1 1 � � 9 . 2 0
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J) . . . . . . . . . . . . .. . . . . .. . . 73. � . � �
14. Net Value Subject to Tax(Line 12 minus Line 13) . . . . . . . . .. . . . . . . . . . . . . 14. - 1 1 0 0 9 . 2 �
TAX CALCUTATION-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. ,
16. Amount of Line 14 taxable
at lineal rate X.0_ . �g. .
17. Amount of Line 14 taxable
at sibling rate X.12 . 17. .
18. Amount of Line 14 taxable
at collateral rate X.15 . �g, .
19. TAX DUE . . . . . . .... . . . . . .. . . . . . . . . . .. . . .. . . . . . . . . . . . . . . . . . . . .. . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT �
Side 2
� 150561�240 150561�240 J
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REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address: o 0
DECEDENT'S NAME
Jennifer J. McGugin
STREETADDRESS
CITY STATE ZIP
Tax Payments and Credits:
�• Tax Due(Page 2,Line 19) (1)
2. Credits/Payments
A.Prior Payments
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 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5)
Make check payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Oid decedent make a transfer and: Yes No
a. retain the use�r income of the property transferred ...................................................................... ❑ X�]
b. retain the right to designate who shall use the property transferred or its income ............................... ❑ �X
c. retain a reversionary interest ..................................................................................................... ❑ 0
� d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ X�
2. If death occurred after December 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? ......... ❑ X❑
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
contains a beneficiary designation?.................................................................................................. ❑ ❑X
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
is 3 percent[72 P.S.§9116(a)(1.1)(i)].
For tlates 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)j.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 2 i 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�2 P.s.§s��s(a)(���.
• 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)j.A sibling is tlefined,
under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or atloption.
, • -
REV-1510 EX+(08-09)
pennsylvania SCHEDULE G
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCETAXRETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Jennifer J McGuqin 0 0
This schedule must be compieted 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 INCLUDETHENAMEOFTHETRANSFEREE,THEIRRELATIONSHIPTODECEDENTAND DATEOFDEATH %OFDECD�S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED fOR REAL ESTATE. VALUE OF ASSET INTEREST (IF AaPLiCaeLE) VALUE
1. Sovereign Bank Money Market transferred to 15,110.57 0.00 0.00 0.00
Robert McGugin, decedenYs husband
TOTAL (Also enter on Line 7,Recapitulation) $ 0.00
If more space is neetled,use additional sheets of paper of the same size.
.... ,... .+_ —.>> :-;� rs.-..a..e'��.r+ .:r.�- .w*v�,-:W:-<.v-�-.....-..... _�.. .,....�t-,.�+s+�..a`=�k �a..s-rs . _ . .. .,. .. .
'
�REV-1511�EX+(�0-09)
per:nsyivania SCHEDIJLE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCETAXRETURN ADMINISTRATlVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Jennifer J. McGuqin 0 0
DecedenYs debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Ewing Brothers Funeral Home, Inc. 2,685.92
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s) Robert MCGuqin 755.53
StreetAddress 701 N. Pitt Street
c�ty Carlisle ' state PA Z�P 17013
Year(s)Commission Paid:
Z, AttomeyFees: Stephen J. Hogg, Esquire 1,000.00
3. Family Exemption:(If decedenYs address is not the same as claimanYs,attach explanation.)
Claimant
Street Address
��ty State ZIP
Relationship of Claimant to Decedent
4• Probate Fees: 118.50
5 Accountant Fees:
6. Tax Retum Preparer Fees:
7. Advertising: Law Journal 75.00
The Sentinel 189.54
8. Tax Return and Inventory Filing Fee 30.00
. 9. � Petition . � . . � � 15.00
TOTAL(Also enter on Line 9,Recapitulation) $ 4 869.49
If more space is needed,use additiona:sheets of paper of the same size.
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�s L
REV-1512 EX+(12-12)
pennsylvania SCHEDULE I
DEPARTMENTOFREVENUE DEBTS OF DECEDENT�
INHERITANCETAXRETURN MORTGAGE LIABILITIES& LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Jennifer J. McGuqin 0 0
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Comenity/Bon Ton 25.00
2. Lifecare Hospitals of Mechanicsburg 856.00
3. Cabellas Visa 2,304.69
4. Capital One Visa 2,324.00
5. Charies R. Inners M.D. 70.15
6. Cabellas Visa 39 98
7. Comenity/Bon T�n 198.69
8. internists of Central PA 244.00
9. QVC Easy Pay 67.42
10. James L. Hardesty 9 78
TOTAL(Also enter on Line 10,Recapitulation) $ 6,139.71
If more space is needed,insert additienal sheets of the same size.
� �
REV-1513 EX+(01-10)
pennsylvania SCHED�.JLE J
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: . FILE NUMBER:
Jennifer J. McGu in 0 0
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec.9116(a)(1.2).]
1.
ENTER DOLLAR 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. Robert McGugin
701 N. Pitt Street
Carlisle, PA 17013
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1. •
TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS QN LINE 13 OF REV-1500 COVER SHEET. $
0.00
If more space is needed,use additional sheets of paper of the same size.