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Home My WebLink About11-15-13 � '�` pennsy�vanfa b 5 0 5 61014 3 oeMatMSrroF� EX(06-13) REV-1500 � oFFlCiAL USE ONLY CouMy Code Year File N�xnbsr Bureau of individua!Taxes � Po Box2soso� INHERITANCE TAX RETURN 21 13 203 � Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT 1NFORMATION BELOW � � , . Social Security Number Date of Death Date of Birth � 02 16 2013 07 05 1930 Deoedent's Last Name Suffuc DeoedenYs First Name Mi r►� JAMES � p (If Appitcabie)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spoase's Social Security Number THIS RETURN MUST BE FiLED IN DUPIICATE WiTH THE REGISTER OF WILLS � FILL IN APPROPRIATE OVALS BELOW D 1. Origind Retum � 2. Supplemental Retum ❑ 3' Prior to��(�� 4. Limited Estate � 4a.I F�ua�re��oim2,�� 5. Federal E�Tax Retum Required � e' (��j 8 ❑ 7• ��n�a"�i�?a uvir�Tru� 0 8. Total Number of Safe Deposit Baxes � 9. LWgation Pr�oceeds Received � 10.��P��,�-�a�� !1.Electbn�o tax under Sec.9113(A) (Attac�Schedule O) CORRESPONDENT-THIS SECTION WUST BE COMPL.EI'ED.ALL CORRESPONDENCE AND CONFlOENTIAt.TAX lNFORMATK)N 8l�tlLD BE DNtECTED TO: Name Daytime Telephone Number � JE3SICA L FI88ER ESQ 717 697 ,�223 w � � First Une of Address � � �- � � c� ...,. �"J► 555 GETTYSSURG PIRE � � � � � � Second Line ot Address -� � rn � '� � STE C100 ' �"� �'�' ca c� c� � � -�► City or Post Otfice Stabe ZtP Code � �C � � � � i�CHANIC3StJRG PA 17055 �' -� QD � rrn - �c�s�t s usE �a�oF wiu.a ua�ar�Y ''�''� .:.,:.--�` .n-:�*7s�:::} �:.<: <.� �l! !�f D D Y Y Y Y � Correspondent's e-mati address: Jesstca toneeiderlaw.com DATE FILED STAMP � i�t�We,��dp�x�lele.�O�t pr��ep��the'�1 repr�nt�f�sed at�inf��of�iMtk.�h�� Pr'�has anY knov�ledge• SI NA FI RN pq'('E Robert F.Kane �t 13 13 nno�ss 148ZO Lake Terrace,Rockville,MD 20833 SIGNATURE OF PREPARER 07HER RESENTATIVE DATE � v��—Jessica L Fisher Esq. I 1 1�i � ADDRESS 555 Gettysburg Pike,Mechanicsburg,PA Side 1 � 15D5610143 1505610143 � � J 1505610243 REV 1500 EX Decedent's Sociai Security Number �'$N�= Ka ne,James P. RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................. 2. 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule Cj......... 3. 4. Mortgages�Notes Receivabie(Schedule D)........................................................ 4. 5. Cash.Bank Deposits�Miscellaneous Personal Property(Schedule E)............... 5. 108, 618.53 6. Jointly Owned Property(Schedule� ❑ Separate Billing Requested............ 6. 7. inter-V'NOS Transfers&Miscetlaneous t�nn;Probate Property (Schedule G) (J Separate Biiling Requested............ �. 517�3 4 5. 0 8 8. Total Gross Assets(total Lines 1 through�........................................................ s. 62 5, 9 63. 61 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 3 9,2 7 2.2 5 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 3,021. 7 4 11. Tota{Deductions(total Lines 9 and 10)................................................................ 11. 42,2 93. 9 9 12. Net Value of Estate(Line 8 minus Line 11)......................................................... �2: �8 3 �6 6 9. 62 13. Charitabie and Govemmentai Bequests/Sec 9113 Trusts for which � an eledion to tax has not been fnade(Schedule J)............................................... 13. 14. Net Value Subject to Tax(Line 12 minus Line 13).............................................. 14. 5 8 3 6 6 9 62 , . TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Li�e 14 taxabie at the spousal tax rate,or transfers under Sec.9116 . � � (a)(1.2)X.00 15. � �. �0 �s. Amount of Line 14 taxable 5 8 3 6 6 9. 62 �s. 2 6 at Iineal rate X .045 . ,2 65.13 17. Amount of Une 14 taxabie at sbling rate X.12 0 . 0 0 17. 0.D 0 18. Amount of Line 14 taxable at collaterai rate X.15 0. 0 0 18. 0. 0 0 19. TAX DUE................................................................................................................ �s. 2 6,2 65. 13 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. a Side 2 � 15056b0243 1505610243 J REV 1500 EX Page 3 Ftie Number 21-13-203 Decedent's Compiete Address: DECEDENTS NAME Kane,James P. STREET ADDRESS 50 Bullock Circle CITY STATE ZIP Carlisle PA 17015 Tax Payments and Credits: 1. Tauc Due(Page 2,Line 19) (1) 26,265.13 2. Credits/Payments A. Prior Payments 26,002.00 B. Discount 1,313.26 Total Credits(A +B) (2) 2T,315.26 3. Interest �3� 4: If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) 1,050.13 Check box on Page 2�Lfne 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� Make Check Pa able to: REGISTER OF WILLS AGENT. � PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN"X" IN THE APPROPRIATE BLOCKS � 1. Did decedent make a Uansfer and: Yes No a. retain the use or income of the property transfeRed:............................................................................... x b. retain the right to designate who shall use the property transfeRed or its income:.................................. x c. retain a reversionary interest;or............................................................................................................... x d. receive the promise for life of either payments,benefits or care?............................................................ x 2. If death occuRed aRer Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.................................................................................................................... Q � 3. Did dec�edent own an"in trust fo�' or payable upon death bank account or security at his or her death?....... ❑ Ox 4. Did deoedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?.................................................................................................................. a a IF THE ANSWER TO ANY OF THE ASOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE tT AS PART OF THE RETURN. For dates of death on or eRer July 1�1994 and before Jan.1,t995,the tax rate imposed on the net value of transfe�s to or�or the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(�J• For dabes 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)('�). The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disdosure of assets and filing a tax r�etum ar�e sWl applicable even if the surviving spouse is the ony benefiaary. For dates of death on or afteir July 1,2000: • The tax rate imposed on the net value of transfers from a deoeased 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 peroent[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 benefiaaries is 4.5 percent,exoept 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 decedenYs siblings is 12 percent[72 P.S.§9116(a)(1.3)j. A sibling is defined, ' under Sedion 19 OZ,as an individual who has at least one parent in common with the deoedent,whether by blood or adoption. Rev-1508 EX+(11-10) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTNIENT QF REVENUE INHERlTANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Kane,James P. 21-13-203 ir�ciude tt,eproceeds or�ftiyaGon ai,a n,e c�te a�e a«�eeds were reoeived by n,e est�e. A11 pr�upeRy njoi dy-ownsd with tM rt�ht of survivorst�ip must be disclosed on scMdule F. ��M VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Cambridge Money Market 16,598.21 2 Cumberland County VA Death Benefit 100.00 3 M�T Bank 10,281.46. 4 PA Unclaimed Property from Wolverine Funds 13.68 5 USAA Subscribers Annuai Account 1.588.30 6 2012 Buick soid as of 3/2/2013 20,000.00 7 Miscellaneous househoid items including oid kitchen and living room furniture,used 5.000.00 clothing,older model desktop computer,stereo,and a TV 8 2012 Federal Income Tax Overpayment Refund 1.695.00 9 John Hancock Financial Services Refund for Long Term Care Insurance Premium 1,235.28 10 Sentinei Newspaper Refund � � 10.47 11 Spr�nt Ne�el phone refund 6.60 12 USAA Credit Card Overpayment Refund 61.74 13 USAA Medicare Supplemental Insurance Refund 247.35 14 NY Deferred Compensation Plan the Gross Amount at Date of Death was�78,518.44. 51.780.44 Because the Estate was the beneficiary income tax in the amount of�26�738 was removed before the Estate received its distribution.The net amount to the estate is�51,780.44 TOTAL(Also enter on Line 5,Recapitulation) 108,618.53 (If mone space is needed,additanal pages of the same size) CopyrigM(c)2010 fonn software only The Lackne�Group,Inc. Form PA-1500 Schedule E(Rev.11-10) Rev-1510 EX+(OS-09) SCHEDULE G pennsylvania lNTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Kane James P. � 21-13-203 mis achadule must be oompleted and Bled ff the answer to ariy of c�estions 1 through 4 on page tlxee of the REV-1500 is yea. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH x oF�ec��s �c�� TAXABLE NUMBER 1�p�p�TR�A�NSFE�R.SATTACH A COPY O TTHE DEED FO�R REAL Es��. VALUE OF ASSET ��RESr iF,��) VALUE 1 Cambridge IRA 473.345.08 473,345.08 2 Gift to Trust for Paul Kane on 1/10/2012 25,000.00 3,000.00 22.000.00 3 Gift to Trust for Timothy Kane on 1/10/2012 25.000.00 3.000.00 22.000.00 TOTAL(Also enter on Line T,Recapitulation) 517,345.08 (If rrwr�e space is needed,additional pages of the same size) Copyright(c)2009 foRn software only The Ladcner Group,inc. Form PA-1500 Schedule G(Rev.08-09) REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTII�NTOFREVENUE FUNERAL EXPENSES AND 'RESI�DENTDEC��URN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Kane,James P. 21-13-203 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s)attached 15,096.33 B. ADMINISTRATIVE COSTS: 1. Personai Representative's Commissions Name of Personal Representative(s) � Street Address C�Y State Zio Year(s)Commission Paid Waived 2. � Attomev's Fees Keystone Elder Law P.C. � 23,539.00 3. Famity Exemption: (If decedent's address is not the same as claimanYs,attach explanation) Claimant Street Address C�Y State Ziq Relationshi�of Claimant to Decedent 4. Probate Fees 383.00 See continuation schedule(s)attached 5. AcoountanYs Fees 6. Tax Retum Pr�eparer's Fees 7. OtherAdministrative Costs 253.92 See continuation schedule(s)attached TOTAL(Aiso enter on line 9,Recapitulation) 39,272.25 Copyright(c)2009 form soflware only The Ladcner Group,Inc. . Form PA-1500 Schedule H(Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF � FILE NUMBER Kane,James P. 21-13-203 ITEM NUMBER• DESCRIPTION AMp��- Funeral Exnenses 1 Funeral Reception Food From Marcello's 1.418.81 2 Gravestone Engraving 300.00 3 Hoffman Roth Funeral Home 12,232.75 4 Hungarian Hali�Funeral Reception 1.144.77 H-A 15,096.33 Probate Fees 5 Cumberland County Register of Wiiis 333.00 6 Cumberiand County Register of Wills Additional Probate Fee 50.00 � H-B4 383.00 Other Administrat�ve Costs � 7 Cumberland Law Journai Legal Notice Publication 75.00 8 Sentinel Legal Notice Pubiication 178.92 H-B7 253.92 Copyright(c)2002 form software only The Ladcner Group,inc. Form PA-1500 Schedule H(Rev.6-98) Rw-1512 EX+(12-OB) SCHEDULE 1 �pennsylvania DEBTS Of DECEDENT, DEPARTMENT OF REVENUE INHERRMICETAXRETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER :Kane James P. 21-13-203 Raport d�bts inc�xnd by U�t dscedsnt prior to dsath tliat roa�afnsd unpaid at tM dab of dead�,fncludirq urwNmbursed n�dtcd�xpMSes. ��M VALUE AT DATE NuMBER DESCRIPTION oF�EATH 1 2012 PA Personal Income tax 491.00 2 2013 Federal Income Tax liability 2�.� 3 Cumberland Crossing Final Bill 1.320.72 4 Met Ed Final Electric Bill 88_82 5 UGI Gas Utility Final Bill 163.14 6 USAA Mastercard Final Biil 534.86 7 VA medical bil� 179.20 TOTAL(Also enter on Line 10,Recapitulatfon) 3,021.74 (If more space is needed,additionai pages of the same size) Copyright(c)2008 form software only The Lackner Group,Inc. Form PA-1500 Schedule 1(Rev.12-OS} RE1/-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERRANCE TAX RETURN BENEFICIARIES RESIDENT DECfDENT ESTATE OF FILE NUMBER Kane,James P. 21-13-203 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE UNT OF ESTATE NUMBER PERSON(S)RECElVING PROPERTY DECEDENT �y�►ords) ($$$) I TAXABLE DISTRIBUTIONS [inciude outright spousai ' distributions,and transfers under Sec.9116 a 1.2 1 John C.Kane Son 64,852.18 24 Maplewood Drive West Monroe,NY 13167�120 2 Matthew J.Kane Son 64,852.18 124 Maple Ridge Road Fiorence,MA 0106Z 3 Paul D.Kane Son 64,852.18 7532 Dryer Road Victor,NY 14564 4 Robert F.Kane Son 64,852.18 14820 Lake Terrace Rockville,MD 20853 5 Thomas P.Kane Son 64,852.18 685 Webster Street Whippleville,NY 12995-0066 See continuation schedule attached Continuation 259,408.72 Totai 583,669.62 Enter doliar amourrts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet as a riate. `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 II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COYER SHE Copyright(c)2010 form soitware only The Ladcner Group,Inc. Form PA-1500 Schedule J(R�v.01-90) SCHEDULE J BENEFICIARIES (Part i,Taxable Distributions) ESTATE OF: James P.Kane 02/16/2013 087-242396 ltem Name and Addres$of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) (;�a� 6 Timothy V.Kane Son 64.852.18 1118 Owen Place NE Washington,DC 20002 7 William T.Kane Son 64,852.18 23g2 N.Danville Street Arlington,VA 22207-4923 8 Kathryn M.Uhiman Daughter 64 852.18 5814 Hickory Springs Drive ' Kingwood,TX 77345 9 Jean A.Yannello Daughter 64.852.18 14 Oscars Court Poquoson,VA 33662 Total 259.408.�2 1 1