HomeMy WebLinkAbout11-05-13 REV-1 500 EX (01-10) 1505610140
OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 3 0 8 6 4
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
0 3 2 8 2 0 1 3 0 1 1 0 1 9 3 5
Decedent's Last Name Suffix Decedent's First Name MI
K I T N E R J A M E S W
(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
n 1.Original Return 2.Supplemental Return E] 3, Remainder Return(date of death
prior to 12.13-82)
4.Limited Estate 4a.Future Interest Compromise(date of S.Federal Estate Tax Return Required
death after 12.12-82)
6.Decedent Died Testate 7.Decedent Maintained a Living Trust 8.Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
0 9.Litigation Proceeds Received ❑ 10.Spousal Poverty Credit(date of death 11. Election to tax under Sec.9113(A)
between 12-31-91 and 1.1-95) (Attach Sch.O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
W I L L I A M A D U N C A N E S Q 7 1 7 2 4 9 7 7 8 0
�REGISnR OF WELLS V#ONLY
C w .Z7
C
CO G
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First line of address r,1 -0 r�
c� cn
1 I R V I N E R O W D cn � �
Second line of address C c7
Oco C _T1
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City or Post Office State 21P Code ;,,PATE FIL D -
v r `
C A R L I S L E P A 1 7 0 1 3
Correspondent's e-mail address: billaduncanhartmanlaw-com
Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the beat of my knowledge and belief,
it is true,correat and lion of preparer other than the personal representative is based on all information of which preparer has arty knowledge.
SIGNATU E P S P IBLE FOR FILING`ETURrt N�
"`•'Lti � '✓.`�,ylw'\. — Il_kIE1;�,....1
ADDRESS
1 IRVINE ROW CARLISLE PA 17013
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610140 1505610140
1505610240
REV-1500 EX
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . .. . . . . .. . .. . . . . . . . . . . . . . . . . . . . . . .. . . . 1. 4 0 0 0 0 . 0 0
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 Personal Property(Schedule E). . . . . . . 5. 3 2 9 5 • 1 6
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6.
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested . . . . . . . 7.
8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . I . . . . . . I . .. . . 8. 4 3 2 9 5 , 1 6
9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9. 8 3 6 2 . 4 4
10. Debts of Decedent,Mortgage Liabilities,and Liens Schedule I 10. 1 5 0 • 0 0
11. Total Deductions(total Lines 9 and 10) . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . 11. 8 5 1 2 . 4 4
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 3 4 7 8 2 . 7 2
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. 3 4 7 8 2 . 7 2
TAX CALCULATION-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 _ 0 . 0 0 15. 0 . 0 ❑
16. Amount of Line 14 taxable
at lineal rate X .0- 0 . 0 0 16. 0 . ❑ 0
17. Amount of Line 14 taxable
at sibling rate x.12 3 4 7 8 2 . 7 2 17. 4 1 7 3 . 9 3
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 0 0 18. 0 . 0 0
19. TAX DUE . . . . . . .. . . . . . . .. .. . .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 4 1 7 3 . 9 3
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
L 1505610240 1505610240
REV-1500 Ex Page 3 File Number
Deccident's Complete Address: 21 13 0864
DECEDENTS NAME
JAMES W. KITNER
STREETADDRESS
118 B STREET
CITY STATE ZIP
CARLISLE PA 17013
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 41l73-93
2. Credits/Payments
A.Prior Payments
B.Discount
Total Credits(A+B) (2) 0. 00
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) 0 .00
5. If Line 1+tine 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 41l73 -93
Make check payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
I. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ...................................................................... ❑
b. retain the right to designate who shall use the property transferred 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 occurred after December 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? ......... ❑ IR
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)(1)].
For dates 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)].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 decedents lineal beneficiaries is 4.5 percent,except as noted in
72 P.S.§9116(1.2)[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 adopfion.
REV-1562 EX+(01-16)
pennsylvania SCHEDULE A
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN REAL ESTATE
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
JAMES W. KITNER 21 13 0864
All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property
would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts.
Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F.
Attach a copy of the settlement sheet if the property has been sold.
ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE
NUMBER OF DEATH
OESCRIPTiON
1 • 118 B STREET, CARLISLE, PA 17013 40,000.00
ESEE HUD SHEET ATTACHED]
TOTAL(Also enter on Line 1,Recapitulation.) $ 401000.00
If more space is needed,use additional sheets of paper of the same size.
REV-1508 FX+(6-98)
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHERITANCE RESDENTD EDEN RN PERSONAL PROPERTY
ESTATE OF FILE NUMBER
JAMES W . KITNER 21 13 0864
Include the proceeds of litigation and the data the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. M&T BANK SAVINGS ACCT - # 15004200895306 3,295. 16
CSEE DOD LETTER ATTACHED]
TOTAL(Also enter on line 5,Recapitulation) $ 3,295- 16
(If more space is needed,insert additional sheets of the same sae)
REV-1511 EX+(10-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN
RESIDENT DECEDENT ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
JAMES W. KITNER 21 13 0864
Decedent's debts must be reported on Schedule 1.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERALEXPENSES:
1. EWING BROTHERS FUNERAL HOME 31032 . 94
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representafive(s) WILLIAM A - DUNCAN, ADMINISTRAT 11623 . 54
Street Address 1 IRVINE ROW
city CARLISLE State PA Zip 17013
Years)Commission Paid: 2013
p, AttomeyFees: DUNCAN 8 HARTMAN, PC 11623 . 54
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. Probate Fees: REGISTER OF WILLS 228 . 50
5 Accountant Fees:
6. Tax Return Preparer Fees:
7. CUMBERLAND LAW JOURNAL — LEGAL NOTICE 75. 00
8 - THE SENTINEL — LEGAL AD 178 . 92
9 - HOME SETTLEMENT FEES — SUSAN HARTMAN 500 .00
10 • REAL ESTATE COMMISSION 800 . 00
11 - HELD IN RESERVE 300 .00
TOTAL(Also enter on Line 9,Recapitulation) $ 81362- 44
If more space is needed,use additional Sheets of paper of the same size.
REV-1512 EX+(12-08)
pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
JAMES W. KITNER 21 13 0864
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. ARGENNT COMPANY - REPAIRS 45. 00
2 • FEDERAL EXPRESS (5X $20) & POSTAGE 105. 00
TOTAL(Also enter on Line 10,Recapitulation) $ 150 . 00
If more space is needed,insert additional sheets of the same size.
REV-1513 EX.(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
JAMES W. KITNER 21 13 0864
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
( TAXABLE DISTRIBUTIONS [Include outrght spousal distributions and transfers under
Sec.9116(a)(1.2).i
t. HENRIETTA THOMASZWSKI Sibling
362 FLINT AVENUE 100%
LONG BEACH, CA 90814
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.
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
If more space is needed,use additional sheets of paper of the same size.
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dWwnd by the WWWSWAO ee Fat Of din&emend Of 00 kIVISMOart.
Odober4 2073
Frey A 711sy,Saftliernmatt Agent Pwb2W4 Dan
aM&T Bank
499 Mitchell Road,Millsboro,DE 19966 Adjustment Services
Phone 888-502-4349
F ax (302)934-2955
Duncan & Hartman,P.C. August 21,2013
Attorneys at Law
One Irvine Row
Carlisle,PA 17013
Re: Estate of James W.Kitner
Social Security: 164-28-0679
Date of Death: March 28, 2013
Dear Sir or Madam:
Per your inquiry on August 15,2013,please be advised that at the time of death,the above-named decedent had
on deposit with this bank the following:
1. 7)pe ofAccount Savings Account
Account Number 15004200895306
Ownership(Names oil James Kitner
Opening Date 1211211996
Balance on Date afDeath $3,295.13
Accruedlnterest $ .03
Total
$3,295.16
For any additional information on the above accounts,including ownership and any changes,elosum and/or reimbursement of funds,
phase call the nigh Street Carlisle at 717-2*4536.
We were unable to locate any safe deposit boa for the sbove-meotlooed decedent
Thb letter data not include any aeromas in which the deceased may have been Haled as Power of Attorney,Custodian of Uniform Trtaskm
Representative Payee,orTrmOee under a Written Agreement
Sincerely,
Valarie Mercer
Adjustment Services