HomeMy WebLinkAbout12-10-13 (2) � R ��o�_�o� 1505610143
EV-1500 ,�:
PA De artment of Revenue � OFFICIAL USE ONLY
P pennsylvania County Code Year File Number
Bureau of Individual Taxes DEPARTMENTOFREVENUE
PO Box.2soso� INHERITANCE TAX RETURN 21 10 0 0 2 9 0
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER.DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
10 02 2009 07 29 1922
DecedenYs Last Name Suffix Decedent's First Name MI
JULIANA PEARL E
(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 Retum � 2. Supplemental Return � 3.Remainder Retum(date of death
prior to 12-13-82)
� 4. Limited Estate � 4a.Future Interest Compromise � 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
� g. Decedent Died Testate � 7, Decedent Maintained a Living Trust 8. TOtal Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
� 9. Litigation Proceeds Received � �p,Spousal Poverty Credit(date of death � ��.Election to tax under Sec.9113(A)
belween 12-31-91 and 1-1-95) (q�ch Sch.O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
STEVEN P MINER ESQ 717 724 9�1
C? � � �'
REC��OF WII.�L�US�I�f
rn � ,� c-� Va �ar
First line of address � �' � � � �
635 N 12T8 STREET � �-' � �,a �
� � � � �
Second line of address � � `"� � :'� �
t--� M-�- �"a
' � w �.,�".., t�
.�; DATE FIJ�D (,� U
City or Post Office State ZIP Code
LEMOYNE PA 17043
Corresponaent�s e-mail address: s m i n e r�d z m m I a w.c o m
Under penalties of perjury,I declare that I have examined this retum,inGuding accompanying schedules and statements,and to the best of my knowledge and betief,
it' true, n compiete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SI NATURE 0 P R RESPONSIBLE FOR FILING RETURN DAT
�,,, � Patricia J.Smith �,� Q, p`�Q�,
AD RESS
8131 So et Street, Hu elstown, PA 17036
SIGNATURE P A T REP SENTAT DATE
Steven P Miner Esq ��
ADDRE
63 N. 12th Street, Lemoyne, PA 17043
Side 1
� 1505610143 1505610143 �
� 1505610243
REV-1500 EX
DecedenYs Social Security Number
DecedenYs Name: J U L 1 A N A� P E A R L E
RECAPITULATION
1. Reai Estate(Schedule A}............................._.. ,.,..,,,,,.,.., �. 5 2 , 0 0 0 . 0 0
......................................
2. Stocks and Bonds(Schedute B).......................................................................... 2.
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3.
4. Mortgages 8 Notes Receivable(Schedule D)....................................................... 4.
5• Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E�.............. 5.
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6.
7. Inter-Vivos Transfers 8�Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested............. 7.
8. Total Gross Assets(total Lines 1-7)................................................................... 8, 5 2 , 0 0 0 . 0 0
9. Funeral Expenses&Administrative Costs(Schedule H)...................................... 9. 2 3 , 8 0 5 . 4 4
10. Debts of Decedent,Mortgage Liabilities,8�Liens(Schedule I)............................... 10.
11. Total Deductions(total Lines 9 8�10}................................................................. 11. 2 3 , 8 0 5 . 4 4
�2• Net Value of Estate(Line 8 minus Line 11)..............................._........................... 12. 2 8 , 1 9 4 . 5 6
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. 2 8 , 19 4 . 5 6
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.
16. Amount of�ine 14 taxable
at lineal rate X .045 16.
17. Amount of Line 14 taxable
at sib�ing rate x .�2 2 8 , 19 4 . 5 6 17. 3 , 3 8 3 . 3 5
18. Amount of k.ine 14 taxable
at collateral rate X .15 �8•
19. Tax Due............................................................__............................__................... 19. 3 , 3 8 3 . 3 5
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. �
Side 2 -
� 1505610243 1505610243 �
REV-1500 EX Page 3 File Number 21 - 10 - 0 0 2 9 0
Decedent's Complete Address:
, �
Juliana, Peari E
STREET ADDRESS
77 Second Street
CITY STATE ZIP
West Fairview PA 17025
Tax Payments and Credits:
1. Tax Due(Page 2,�ine 19) (�) 3,3 8 3.3 5
2. Credits/Payments •
A• Prior Payments
B. Discount
Total Credits(A +B) (2) 0.0 0
3. I nterest (3) 3 6 6.2 5
4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is theOVERPAYMENT. (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 theTAX DUE (5) 3,749.6�
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.............................._..........................................................._................ ❑ �
d. receive the promise for life of either payments,benefits or care?........................................................... ❑ Ox
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?....... ❑ Ox
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 RETUR
For dates of death on or after July 1, 1994 and before Jan. 1, 1995,the tax rate imposed on the net vatue 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)(a)�. 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�he 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)(9.2)].
•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 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 adoption.
SCHEDULE A
REAL ESTATE
COMMONVVEALTH OF PENNSYLVANIA
iNHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Juliana, Pearl E 2� - �o-00290
All real property owned solely or as a tenant in common must be rep orted at fair market valu�air market value is defined as the price
at which property would be exchanged befinreen a willing buyer and a willing seller,neither bein compelled to buy or sell,both having
reasonable knowledge of the relevant facts.Real property which is jointly-owned with right o�surv�vorship must be disclosed on
schedule F.
Attach a copy of the settlement sheet if the property has been sold.
Include a copy of the deed showing decedent's interest if owned as tenant in common.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 Real Estate located at 77 Second Street, West Fairview, East Pennsboro Township, 52,000.00
Cumberland County, Pennsylvania 17025
TOTAL(Also enter on Line 1, Recapitulation) 52,000.00
SCF�IJLE H
FI�ETtAL E�ENSES&
COMMONWEAITH OF PENNSYLVANIA nw */��►/'�
INHERITANCETAXRETURN �STIVITIY�VW�
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Juliana, Pearl E 21 - 10-00290
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT
A.
B. ADMINISTRATIVE COSTS:
�. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zip
Year(s)Commission paid
2. Attomey's Fees Daley Zucker Meilton &Miner, LLC 2,760.73
3, Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
C�y State Zip
Relationship of Claimant to Decedent
4. Probate Fees Register of Wills of Cumberland County, Pennsylvania 50.00
5. AccountanYs Fees
6. Tax Return Preparer's Fees
7, Other Administrative Costs
1 Closing costs for sale of real estate located 77 Second Street, West Fairview, East 3,895.00
Pennsboro Township, Cumberland County, Pennsylvania 17025
TOTAL(Also enter on line 9, Recapitulation) 23,805.44
Scl�ed��e H
F�r�eral�&
COMMONWEALTH OF PENNSYLVANIA . ����y N�
INHERITANCE TAX RETURN ��I IIa R�C'7��
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Juliana, Pearl E 21 - 10-00290
2 UGI Utilities, Inc. (01/2011 through 08/2013) 2,369.80
3 Pennsylvania American Water(01/2011 through 08/2013) 413.09
4 East Pennsboro Township(01/2011 through 06/2013) 1,297.20
5 Tiger Trash 525.00
6 Real Estate Taxes 2,82�•28
7 Service charge on estate checking account(duplicate statements) 180.00
8 Debbie Lupold, Treasurer(taxes) 4,842.14
9 Joe Wilson (roof repair) 2,300.00
10 Pat Smith (reimbursement for estate sale) 120.00
11 The Juliana Boys(lawn care) � 475.00
12 American Maid 127.20
13 Bendinsky &Company (removal of household items) � 1,600.00
14 Register of Wills (filing fees) 30.00
Page 2 of Schedule H
REV-1513 EX+(11-08)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETl,1RN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Juliana, Pearl E
21 - 10-00290
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not List Trustee(s)
I� TAXABLE DISTRIBUTIONS[include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)] i
1 Michael Juliana Brother Thirty-three and !
710 North 67th Street one-third percent '
Harrisburg, PA 17111 j
;
2 Peter Victor Jutiana Brother Thirty-three and �
20 Kingswood Drive one-third percent
Mechanicsburg, PA 17055
I
3 Anna Rose Wilson Sister Thirty-three and i
200 Atmore Street one-third percent ',,
Harrisburg, PA 17112 !
i
�
i
I
�
Enter dollar amounts for distributions shown above on lines 15 through 18 on 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
8.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE O.00