HomeMy WebLinkAbout10-16-13 REV-1500 Ex(6O0) COMMONWEALTH OF REV- 1 500 OFFICIAL USE ONLY
PENNSYLVANIA INHERITANCE TAX RETURN FILE NUMBER 10/11/13 DEPARTMENT OF REVENUE 21-2013-00646
4& DEPT.HARRISBURG,PPAA 11771280601 RESIDENT DECEDENT COUNTY CODE YEAR NUMBER
DECEDENT'S NAME(LAST,FIRST,AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
H
z TATE CHARLES E.
c DATE OF DEATH(MM-0D-YEAR) DATE OF BIRTH(MMZD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
LL' 07/19/2008 09/12/1933 REGISTER OF WILLS
LU (IF APPLICABLE)SURVIVING SPOUSES NAME(LAST.FIRST,AND MIDDLE INITIAL.) SOCIAL SECURITY NUMBER
c N/A N/A
129t I. Original Return ❑ 2. Supplemental Refum ❑ 3. Remainder Return(d m
otesotdehpdor 10 124382)
u d ❑ 4. Limited Estate El 4a.Future Interest Compromise(DOD after 12-13-0 5. Federal Estate Tax Return Required
sOa
D d m ❑ 6. Decedent Died Testate ❑ 7. Decedent Maintained a Living 42 8. Total Number of Safe Deposit Boxes
s
a ❑ 9.litigation Proceeds Received ❑ 10.Spousal Pov
g erty Credit ❑ 11.Election to fax under Sec.9113(A) (Sch O)
HIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T
NAME COMPLETE MAILING ADDRESS
o STEVEN D. GUINTER, J.D. c/o Atty Steven D. Guinter, J.D.
FIRM NAME fit ADD11coble) -;
480 Cabin ollow RdE
Law Office of Steven D. Guinter, J.D. m
u TELEPHONE NUMBER Dillsbur IPA 17019 - 2' o
717 397-4397 9•
1.Real Estate(Schedule A) (1) 1- D,00 K-�1 FIC+i,Up.10NLY
2.Stocks&Bonds(Schedule B) (2) 0.00 o Ca
3.Closely Held Stock/Partnership Interest(Schedule C) (3) ;0�.00
4.Mortgages and Notes Receivable(Schedule D) (4) _0.00 1� r- t
Ln
5.Cash,Bank Deposits,and Miscellaneous Personal Property(Schedule E) (5) 3-, 614 .70 j
, -�rT
Z 6.Jointly Owned Property(Schedule F) (6) 79,759.25
Q ❑Separte Billing Requested
P
7.Intervivos Transfers&Miscellaneous Non-Probate Property (7) 0.00
(Schedule G or L)
Q
S.TOTAL GROSS ASSETS(total lines 1-7) (8) 83, 373.95
uj 9.Funeral Expenses,Administrative Costs(Schedule H) (9) 7,788.50
10.Debts or Decedent,Mortgage Liabilities&Liens(Schedule I) (10) 0.00
11.Total Deductions(total lines 9& 10) (11) 7, 788.50
12.Net Value of Estate(line 8 minus line 11) (12) 75,585.45
13.Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) 0.00
made(Schedule J)
14.Net Value Subject to Tax(line 12 minus line 13) (14) 75,585.45
Z SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
Q 15.Amount of line 14 taxable at the spousal
IH
F rate,or transfers under Sec.9116(a)(1.2) $ 75, 585. 45 X .000 (15) 0
cL 16.Amount of line 14 taxable at the lineal rate $ - X .045 (16) 0.00
0 17.Amount of Une 14 taxable at the sibling rate $ - X.12 (17) 0.00
V 18.Amount of Line 14 taxable at the collateral rate $ - X.15 (18) 0.00
K 19 Tax Due (19) 0.00
~ 20. ❑ Check here if you are requesting a refund of your overpayment.
=>=> BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH <=<=
g>Y
Decedent's Complete Address:
STREET ADDRESS 219 Chestnut St
CITY,STATE,ZIP Mt Holly Springs, PA 17065
Tax Payments and Credits:
1. Tax Due(Page 1 Line 191 (1) $ -
2. Credits/Payments
A.Sousa]Poverty Credit 0
B.Prior Payments C.Discount -
Total Credits(A+B+C) (2) -
3. Interest/Penult if applicable
D.Interest
E.Penalty -
Total Interest/Penalty(D+E) (3) -
4. If Une 2 is greater thatn Line 1 + Une 3,enter thte difference. This is the OVERPAYMENT. (4) -
Check box on Page 1 Une 20 to request a refind
5. If Ilne 11 +Line 3 is greater than Line 2,eenter the difference.This is the TAX DUE. (5)A.Enter the interst on the tax due. (5A)
B.Enter the total of Line 5+5A.This the BALANCE DUE. (5B) -
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BL
1. Did decedent make a transfer and: Yes No
a.retain the use or Income of the property transferred: ❑ IR
b.retain the right to designate who Mali use the property transferred or its Income; D
c.retain a reversionary interest;or ❑
d.receive the promise for life of either payments,benefits or pre? ❑ yl
2.If death occurred after December 12, 1982,did decedent transfer property within one year of death
without receiving adequate consideration? El W
3.Did decedent own an"in trust tot°or payable upon death bank account or security at his or her death?E1 IR
4.Did decedent own an Individual Retirement Amount,annuity,or other non-probate property which
Contains a beneficiary designation? ❑ 5a
F THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURI
Under penalties of pe ury,I declare that I have examined this return,Including accompanying schedules and statements,and to the best of my knowledge an
belief it is true.correct and complete. Decimation of the preporeroilher than the personal representative Is based on all Information of which preporer has an
SIGNA RE O ERS07N/EPQ4lSIB.LE FOR FILING RETURN DATE
yo
ADDRESS
Wesley A.Tate 598 Zion Rd
Carlisle, PA 17015
SIGNAT REPARER OT�R TH RESENrATI'dJC� DATE //
Xn�t u2f/LI ?//✓`��Y /2 /3
ADDSteven D. Guinter, J.D. 480 Cabin Hollow Rd
Dillsburg, PA 17019PA 17019
Far dates of death on or after July.1994 and before Aianuory 1,1995,the fox rate imbosed on the net value of transfers to or fro the use of the surv'ivino spouse I
(72 PS.69116(a 111.1)fill.
For dates of death on or after January 1. 1995,the tax rate Imposed on the ref value of fronsfers to or fm the use of the sun iAno spouse is 0%f72 P.S.69116 lot I
The statute does not exempt a transfer to a survivina spouse from tax,and the statutory reauirements for disclosure of assets and filing a tax return are still aoolk
the survhino spouse is the only bereficiarv.
For dates of death on or after July 1.2000:
The tax rate imbosed on the net value of transfers from a deceased child twenlyone years of ace or vounaer at death to or fm the use of a natural Dorent,an
m a stebborent of the child Is 0%172 P.S.69116 lot(1.211.
The tax rate imbosed on the net value of transfers to or fm the use of the decedent's lineal beneficiaries is 4.5%.except as noted in 72 P.S.69116(a)(1.21 172 P.S.
The tax rate Imposed on the net value of transfers to or fm the use of the decedent's siblings is 12%f72 P.S.69116(a)(1.3)1.A stblina is defined,under Section 91C
Individual who has at least one parent in common with the decedent,whether by blood or adoption.
/-1502 EX.112-85)
SCHEDULE A
COMMONWEALTH OF PENNSYLVANIA REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
TATE, CHARLES E. 21-2013-00646
ned on Schedule F(All real estate should be reported at fair market value
nged between a willing buyer and a willing seller,neither being compelled
sonable knowledge of the relevant facts.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1. NONE
Real Estate was owned as Tenants by Entireties with $ -
surviving spouse, June A. Tate.
Description: 912 West North Street, Carlisle, PA $
and 219 Chestnut St, Mount Holly Springs, PA. $ -
Passed by operation of law to spouse in fee simple.
See Schedule E
Miscellaneous Real Estate Expenses During Administration
from Schedule A Column on Ledger (attached): $ -
TOTAL(Also enter on line 1, Recapffulaffon) $0.00
(If more space is needed,insert additional sheets of same size.(
REV-1508 EX,(2-871
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS
INHERITANCE TAX RETURN AND MISCELLANEOUS
RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF FILE NUMBER
TATE, CHARLES E. 21-2013-00646
(All property join -owned vAth the Right Survivorship must be d sclosed on ch ule F)
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1. Automobile: 1975 Cadillac Fleetwood (not operable) 1,500.00
2. Net proceeds of public auction of household goods. 2,1 14.70
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18
19.
20.
21.
22:
Minus accrued obligations to date of death:
X GO TO CONTINUATION SHEETS
TOTAL(Also enter on line 5, Recapitulation) $3,614.70
(If more space is needed,insert additional sheets of same size.)
REV-1509 EX.(386)
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED
INHERITANCE TAX RETURN PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
TATE, CHARLES E. 21-2013-00646
Joint tenant(s):
NAME ADDRESS RELATIONSHIP TO DECEDENT
A. JUNE A. TATE 219 Chestnut St SPOUSE
Mt Holly Springs, PA 17065
B.
k
C.
LETTER DATE
ITEM FOR MADE DESCRIPTION OF PROPERTY TOTAL VALUE OF DECD'S% VALUE AT DATE OF
NUMBER JOINT JOINT ASSETS INT. DEATH
TENANT
1 A Single Family Dwelling $ 65,518.50 50% $ 32,759.25
912 West North St $ -
Carlisle, PA $
Value is net proceeds on HUD-1 $
2 A Single Family Dwelling $ 94,000.00 50% $ 47,000.00
219 Chestnut St $ -
Mt Holly Springs, PA 17065 $
Value is Zillow estimate, minus $
costs and liabilities, if sold
TOTAL(Also enter on line 6, Recapitulation) $ 79,759.25
(If more space is needed,insert additional sheets of same size.(
REV-1511 E%+(7-88)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES,
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS,AND
RESIDENT DECEDENT MISCELLANEOUS EXPENSES
ESTATE OF FILE NUMBER
TATE, CHARLES E. 1 21-2013-00646
ITEM
NUMBER DESCRIPTION AMOUNT
A. Funeral Expenses:
1. Estimated, records no longer exist $ 3,000.00
2.
3.
4.
5. SEE ATTACHED LEDGER
6. FOR DETAILS
B. Administrative Cosh:
1 . Personal Representative Commissions $ 500.00
Social Security Number of Personal Representative:
Year Commissions paid: 2013
2. Attorney Fees: Steven D. Guinter, J.D. $ 600.00
3. Family Exemption
Claimant_June A.Tate Relationship_Spouse $ 3,500,00
Address of Claimant at decedent's death
Street Address:219 Chestnut St
City:Mt Holly Springs State: PA Zip: 17065
4. Probate Fees $ 188.50
C. Miscellaneous Expenses:
1 . $ -
2.
3.
4.
5.
6.
7.
8.
9.
10.
TOTAL(Also enter on line 9, Recapitulation) 7,788.50.
(If more space is needed,insert additional sheets of some size.)
REV-1513 IX+12-871
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
TATE, CHARLES E. 21-2013-00646
ITEM RELATION-
No. NAME AND ADDRESS OF BENEFICIARY SNIP AMOUNT OR SHARE OF ESTATE
A.Taxable Bequests:
1. June A.Tate spouse 75,585.45
219 Chestnut St Mt Holly Springs, PA 17065
2.
3.
4.
5.
6.
7.
8.
9.
10.
1l.
12.
13.
14.
NUMB NAME AND ADDRESS OF BENEFICIARY AMOUNT OR SHARE OF
ESTATE
B. Charitable and Governmental Bequests:
1.
TOTAL(Also enter on line 13, Recapitulation)
)If more space is needed,insert additional sheets of same size.)