HomeMy WebLinkAbout10-10-13 J 1505610143
REV-1500 Ex(D2-"' '
OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania county code Year File Number
Bureau of Individual Taxes DEPARTMENT DP REVENUE
PO BOx.280601 INHERITANCE TAX RETURN 21 13 0154
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
01 26 2013 10 19 1919
Decedent's Last Name Suffix Decedent's First Name MI
(HOGUE) RECHT E . JEANNE
(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
1. Original Return 2. Supplemental Return ❑ 3. Remainder Return(Dale of Death
Prior to 12-13-82)
❑ 4, Limited Estate ❑ 4a Future Interest Compromise S. Federal Estate Tax Return Required
(date of death affter 12-12-92) ❑
B Decedent Died Testate ❑ 7. Decedh Copy io(I N G)a Living Trust g, Total Number of Safe Deposit BOX25
(Attach Copy of Will)
❑ g, Litigation Proceeds Received ❑ 10.beiviee l Power i and 1(-Dtat95of Death 11 Election to tax under Sec.9113(A)
(Attach Schedule O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
RICHARD R REILLY 717 843 5355:
C) y ^J
REGISTffA SF WILLS USE ON
r,7 — V)
T? C
First Line of Address n• R1 �' I r r1
54 N DUKE STREET U
Second Line of Address =]
TPA-tIE FILED,
City or Post Office State ZIP Code u-w cLD -r1
YORK PA 17401
Correspondent's e-mail address: richardreilly @verizon.net
Under penalties of perjury,1 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 OF PEASON RESPONSIBLE FOR FILING RETURN DATE
I � �/j�� V,06,_ Jennifer A. Margush O1/27 1/3
A ESS
56 tersdorff Road. SDrinci Grove PA 17362
IGNATURE OF PR ARER 0TH REP E oAT
i s Richard R. Reilly r
AhDRESS
54 N. Duke Street, York, PA
Side 1
L 1505610143 1505610143 J
GO
J 1505610243
REV-1500 EX
Decedent's Social Security Number
Decedemv:Name: (Hogue) Recht, E. Jeanne
RECAPITULATION
1. Real Estate(Schedule A)....................................................................................... 1.
2. Stocks and Bonds(Schedule B)..............................................:.............................. 2.
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3.
4. Mortgages&Notes Receivable(Schedule D).. 4.
5. Cash, Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 43 , 060 . 58
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers&Miscellaneous NoD,-Probate Property
(Schedule G) a Separate Billing Requested............ 7, 0 . 00
8. Total Gross Assets (total Lines 1 through 7). .. .. - .. .. - ......... ......... 8. 43 , 060 . 58
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 6, 939 . 42
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1)............................ 10. 2 , 733 . 18
11. Total Deductions(total Lines 9 and 10)................................................................ 11. 9, 672 . 60
12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 33, 387 . 98
13. Charitable and Governmental Bequests/Sec 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. 33 , 387 98
TAX COMPUTATION-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.00 15. 0 . 00
16. Amount of Line 14 taxable 0 . 00 16. 0 . 00
at lineal rate X .045
17. Amount of Line 14 taxable 0 . 00 17. 0 . OO
at sibling rate X.12
18. Amount of Line 14 taxable
at collateral rate X.15 33 , 387 . 98 18. 5, 008 . 20
19. TAX DUE................................................................................................................ 19. 5 , 008 . 20
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L 1505610243 1505610243 J
REV-1500 EX Page 3 File Number 21-13-0154
Decedent's Complete Address:
FDECEDENT'S NAME
(Hogue) Recht, E.Jeanne
TADDRESS
117 Green Ridge Lane
Newville STATE ZIP
PA 17241
Tax Payments and Credits:
1. Tax Due(Page 2, Line 19) (1) 5,008.20
2. Credits/Payments
A. Prior Payments 3,000.00
S. Discount 157.89
Total Credits(A +B) (2) 3,157.89
3. Interest (3)
4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4)
Check box on Page 2,Line 20 to request a refund
5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 1,850.31
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;........ ......................... ❑ ❑x
C. retain a reversionary interest;or............................................................................................................... I❑ 0
d. receive the promise for life of either payments,benefits or care?..............................................-............ ❑ ❑x
2. If death occurred after Dec. 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?.................................................................................................................. ❑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 3 percent[72 P.S.§9116(a)(1.1)(i)].
For dates of death on or after January 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 decedent's 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 decedent's 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-1508 EX+(11.10)
Pennsylvania SCHEDULE E
CASH
DEPARTMENT OF REVENUE , BANK DEPOSITS, 8t MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
(Hogue) Recht E Jeanne 21-13-0154
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE
NUMBE1ACNB DESCRIPTION OF DEATH
1 ACNB Certificate of Deposit#: 172663-value due at date of death 30,797.50
Accrued interest on Item 1 through date of death 22.11
2 Checking Account#: 2244411 -value due at date of death 8,751.36
Accrued interest on Item 2 through date of death 0.12
3 2003 Toyota Camry 2,500.00
4 Erie Insurance-refund 300.00
5 Presbyterian Homes -refund 373.29
6 The Hartford-car insurance refund 316.20
TOTAL(Also enter on Line 5, Recapitulation) 43,060.58
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group, Inc. Forrn PA-1500 Schedule E(Rev. 11-10)
Rev.1510 EX.(09-09)
SCHEDULE G
pennsybanE
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
(Hogue) Recht E. Jeanne 21-13-0154
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.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH of DECD•s
NUMBER INCLUDE TE NAME RANSFERS ATTACH THEIR CPY OF THE DEIETO DR REAL ESTATE. VALUE OF ASSET INTEREST (IF EXCLUSION APPLICABLE) TAXABLE
1 TIAA Cref/Contract#:A7122177-beneficiary: Jane 0.00 0.00
A. Recht(daughter). Value due at date of death was
$38,443.93 multiplied by 4.5%=$1,729.98. Inheritance
Tax was paid on 6/11/2013. See attached copy of
receipt.
TOTAL(Also enter on Line 7, Recapitulation) 0.00
(If more space is needed,additional pages of the same size)
Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev. 08-09)
REV-1511 EX.(10-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN
RESIDENT DECEDENT ADMINISTRATIVE COSTS
ESTATE OF
(Hogue) Recht E.Jeanne FILE NUMBER
21-13-0154
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
See continuation schedule(s)attached 2,027.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zio
Year(s)Commission Paid
2. Attorney's Fees Richard R. Reilly 3,930.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State Zio
Relationshio of Claimant to Decedent
4. Probate Fees 188.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 793.92
See continuation schedule(s) attached
TOTAL(Also enter on line 9, Recapitulation) 6,939.42
Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-09)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
(Hogue) Recht, E.Jeanne 21-13-0154
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Exgense
1 Egger Funeral Home 2,027.00
H-A 2,027.00
Other Administrative Costs
2 Kathryn Margush-storage fees 500.00
3 Register of Wills-filing fee 20.00
4 Richard R. Reilly, reimb.-reimbursement for Oath taken at Register of Wills 20.00
5 Richard R.Reilly,reimb.-reimbursement for publication of executor's notice in Law Journal 75.00
6 The Sentinel-publication of executor's notice 178.92
H-B7 79192
Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1600 Schedule H(Rev.6-98)
Rev-1512 EX+(12-08)
SCHEDULE 1
Pennsylvania DEBTS OF DECEDENT
DEPARTMENT OF REVENUE f
INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
(Hogue) Recht E. Jeanne 21-13-0154
Report debts Incurred by the decedent prior to death that remained unpaid at the date of death,including unrelmbumed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Carlisle Regional Medical Center 700.00
2 Carlisle Regional Medical Center 350.00
3 Green Ridge Village-Medical bill 200.00
4 Millennium Pharmacy Systems 7,89
5 Neviville Comm.Ambulance 350.00
6 PPL
69.52
7 PPL Electric Utilities 22.03
8 Wellspan Physicians Billing 63.00
9 WSEMS -Chambersburg ALS 970.82
TOTAL(Also enter on Line 10, Recapitulation) 2,733.18
(If more space is needed,additional pages of the same size)
Copyright(c)2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08)
REV-1513 EX.(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
(Hogue) Recht, E. Jeanne 21-13-0154
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$)
Do Not List stee s
I• TAXABLE DISTRIBUTIONS [include outright spousal
distributions,and transfers
under Sec.9116 a 1.2
1 Jennifer Margush Niece f
5619 Waltersdorff Road (00° Of e 4C
Spring Grove, PA 17362
3 Jane Recht Daughter see Sch. G.
37 Randal Avenue
West Hartford, CT 06110
Total
Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 1500 cover sheet,as appropriate.
NON-TAXABLE DISTRIBUTIONS:
II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART If -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10)
COMMONWEALTH OF PENNSYLVANIA 'REV-1'162 EX(11-96)
DEPARTMENT OF REVENUE
BUREAU OF N DUAL TAXES
DEPT-280601
HARWSBURG,PA 1712&0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 017721
REILLY RICHARD R
54 N DUKE STREET
YORK, PA 17401
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
101 $1,729.98
ESTATE INFORMATION: SSN: 203-10-5362
FILE NUMBER: 2113-0154
DECEDENT NAME: RECHT E_JEANNE_(HOGUE)
DATE OF PAYMENT: 06/11/2013
POSTMARK DATE: 06/10/2013
COUNTY: CUMBERLAND
DATE OF DEATH: 01/26/2013
TOTAL AMOUNT PAID: $1,729,98
REMARKS: RECEIPT TO ATTY
CHECK# 1294
INITIALS: WZ
SEAT. RECEIVED BY: GLENDA FARNER STRASBAUGH -
REGISTER OF WILLS
TAXPAYER