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HomeMy WebLinkAbout11-12-13 J 1505610143 REV-1500 ��02-,,, � .: _ PA Department of Revenue OFFICIAL USE ONLY pennsylvania counry code Year File Number Bureau of Individual Taxes ��a*��� Po Box.28oso� INHERITANCE TAX RETURN 21 13 0990 Harrisburg,PA ���28-oso� _ RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Numbef Date of Death Date of Birth 171 06 15 2013 12 29 1920 DecedenYs Last Name Suffix DecedenYs First Name M� �I�A J'R. GEORGE (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Securiry Number THIS RETURN MUST BE FILED IN DUPLICATE VYITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW a 1. Original Retum 2. Su lemental Retum ❑ pp � 3. Remainder Retum(Date of Death Priorto 12-�3-82) � 4. Limited Estate � qa.Future Interest Compromise � 5. Federal Estate Tax Retum Required (date of death after 12-12�2) � g. Decedent Died Testate � Deceder�t Maint ined a Living Trust � � (Attach Copy of will) 0 (Attach Gopy of�Trust) 8. Total Number of Safe Deposit Boxes � 8. Lipgation Proceeds Received � �0•�°�n PO�31��a d�t�Dat 5�f Death � ��,Election to tax under Sec.9113(A) 9 (Attach Schedule O) �� CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX IN. RMATION SH�D�BE DIRECTED TO: Name Daytime�lephone N�er � �q BRETT B WEINSTEIN ESQ 610��7 37�3 � � "�t�_ = c� .,,.,. �U , REGI��riO�VILL�ISE�1{� � C� �? N � C3 First Line of Address � � � d d �4 � � � � '�''� 705 WEST DEKI�LB PIKE ` � ., � � t� Second Line of Address .� -�! r,,,_ t�t� . � C1'f t� 0 � • ,� City or Post Office DATE FlLED State ZIP Code RING OF PRUSSIA PA 19406 �' Cornespondent's e-mail address: bWeinstein@weinsteinlawoffices.com Under penatties of pe�jury,I deGare that I have examined this retum,including acxompanying schedules and statements,and to the best of my knowledge and belief, it is true,co and complete.Declara6on of preparer other than the personal representative is based on all informat�ui;c;;which preparer has any knowledge. SIGNATUR O ERSON RESPON BLE F R FILING RETURN DATE � � � Che I L.Collins ' /•�• � i3 ADDRESS 100 Hicko own d Carlisle PA 17015 SIGNATURE OF PREP OTHER N REPRESENTATNE DATE �-- Brett B.Weinstein Esq i� � u! ; .ADDR 705 West DeKalb Pike, King Of Prussia, PA 19406 � Side 1 � 1505610143 1505610143 � - PA Inheritance Tax Return - Signature of Additional Fiduciaries ESTATE OF FILE NUMBER — Hinda,George Jr. 21-13-0990 Under penalties of perjury,I 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 prep er has any knowledge. Signature#2 ,C Name � ne K.Whitcomb - Address1 28 cove Road Address2 Clty,S�C1t@,ZIp Duncannon PA 17020 Date I - 1 � 1505610243 REV-1500 EX Decedent's Social Security Number Dec�denYSName: H111da, George Jr. RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B).................................... ........................................ 2. 3. Closely Held Corporatiorr,Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages&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. 16,538 .2 9 7. Inter-Vivos Transfers&Miscellaneous I�.aq Probate Property (Schedule G) �J Separate Billing Requested............ 7, 14 4,7 4 9. $9 8. Total Gross Assets(total Lines 1 through 7)....................:. 161,2$$. 1$ .................................. 8. 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 21,432 . 95 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. _ 3,224 . 92 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 2 4, 65 7 . 8 7 12. Net Value of Estate(Line 8 minus Line 11)............................. ............................ �2. 13 6, 63 0. 31 13. Charitable and Govemmental 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)............ 13 6, 63 0 . 31 ........... ................... 14. 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 . 0 0 16. Amount of Line 14 taxable at�ineal rate x .045 13 6, 63 0. 31 �s. 6,14 8. 3 6 ' 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0. 0 0 18. 0,. 0 0 19. TAX DUE................................................................................................................ 19. 6,14 8 . 3 6 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. - � Side 2 � L 1505610243 15056 10243 J REV-1500 EX Page 3 File Number 21-13-0990 Decedent's Complete Address: DECEDENTS NAME Hinda,George Jr. STREET ADDRESS ' 172 W.Middlesex Drive C�N STATE �IP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 6,148.36 2. Credits/Payments A. Prior Payments 12,500.00 B. Discount 307.42 Total Credits(A +B) (2) 12,807.42 3. Interest �3� 4. If.Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) 6,659.06 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� Make Check Pa able to: REGISTER OF WILLS, �GENT. 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:............................................................................... � � 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?............................................................ ❑ � 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of dea#h without ❑ ❑ receiving adequate consideration?.................................................................................................................... x 3. Did decedent own an"in trust fo�' or payable upon death bank account or security at his or her death?....... ❑ � 4. Did decedent own an individuat retirement account annuity or other non-probate property which � ❑ , , contains a beneficiary designation?.................................................................................................................. 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 retum 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 naturat 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 decedenYs lineal beneficiaries is 4.5 percent,except as noted in [J2 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 percert[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 dececient,whether by blood or adoption. Rev-1509 EX+(01-10) pennsylvania SCHEDULE F = DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY — INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ' FILE NUMBER Hinda,Geor e Jr. 21-13-0990 If an asset was made joiM within one year of the decedenYs date of death,it must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT � A. Cheryl L.Collins 100 Hickorytown Road Daughter Duncannon, PA 17020 B. C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY DATE QF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT %OF FOR JOIN MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR DATE OF DEATH DEt;D�S DECEDENTS NT_REST NUMBER TENANT JOINT ALUE C�F ASSE �NT�REST JOINTLY-HELD REAL ESTATE. 1 A 01/08I2001 Members 1st CD Acct.#200627-0045 1.234.13 50.000% 617.07 2 A 01/08/2001 Members 1st CD Acct.#200627-0046 1,2�U.73 50.000% 640.37 3 A 01/08/2001 Members 1st CD Acct#200627-0050 5,821.67 50.000°k 2,910.84 4 A 01/08/2001 Members 1 st CD Acct.#200627-0053 1,207.59 50.000% 603.80 5 A 01I08/2001 Members 1st CD Acct#200627-0054 1,197.91 50.000% 598.96 6 A 10/29/1999 Members 1st Checking Acct.#5408-0011 3,023.31 50.000% 1,511.66 7 A 01/08/2001 Members 1st Money Mgmt Acct.#200627 18.923.95 50.000°k 9.461.98 -0005 8 A 01/08/2001 Members 1st Savings Acct.#200627-0000 5.00 50.000% 2.50 � 9 A 01/08/2001 Members 1st Savings Acct.#5408-0000 382.22 50.000% 191.11 TOTAL(Also enter on Line 6,Recapitulation) 16,538.29 (If more space is needed,additionai pages of the same size) Copyright(c)2010 form software oniy The Lackner Group,Inc. Form PA-1500 Schedule F(Rev.01-10) Rev-151 O EX+(pg.pg) � SCHEDULE G � pennsylvania lNTER-VIVOS TRANSFERS AND � DEPARTMENT OF REVENUE � INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER ' Hinda,Geor e Jr. 21-13-0990 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 Exc�us►oN TAXABLE 'NUMBER THE DATENO�F TR�A�NSFERSATTACIi A COPY OF THE DEIED FoR R��EsTATE. VALUE OF ASSET �NTEREST (IF APPLICABLE) VALUE Georye Hinda.Jr.Tr�st 100.000% The decedent created a living trust during his lifetime which contained the following assets on his date of death: 1 172 W.Middlesex Drive,Carlisle,Cumberland Cty, PA 140,000.00 140,000.00 2 1997 Mercury Villager-VIN: 4M2DV1110VDJ55805 2,000.00 2,000.00 3 Bendinsky�Co.Auction Services-Proceeds of the 1,497.32 1.497.32 sale of the decedent's personal properly 4 Comcast-Refund of overpayment 7.45 7.45 � 5 Daniel R.Smyser-Credit for 2013 city/township real 120.25 120.25 estate tax paid at settlement 6 Daniel R.Smyser-Credit for 2013-14 school real 810.69 810.69 estate tax paid at settlement 7 Geico Insurance-Refund of unearned premium 251.11 251.11 8 The Sentinel Subscriber Refund 63.07 63.07 TOTAL(Also enter on Line 7,Recapitulation) 144,749.89 (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+(10-08) pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND RESID NpTDEC D NTTURN ADMINISTRATIVE COSTS ESTATE OF _ �ILE NUMBER Hinda,George Jr. 21-13-0990 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT , q. FUNERAL EXPENSES: See continuation schedule(s)attached 8,048.53 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions � Name of Personal Representative(s) Street Address City State Zio Year(s)Commission Paid 2. Attornev's Fees Weinstein Law Offices PC 9,200.00 3. Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation) Claimant Street Address , City State Zi� Relationshia of Claimant to Decedent 4. Probate Fees 5. AccountanYs Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 4,184.42 See continuation schedule(s)attached TOTAL(Also enter on line 9,Recapitulation) 21,432.95 Copyright(c)2009 form software only The Lackner Group,Inc. Forrn PA-1500 Schedule H(Rev. 10-09) SCI�IEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Hinda,George Jr. 21-13-0990 ITEM NUMBER DESCRIPTION AMOl1NT Funeral Exne, nses 1 Cheryi Collins-VFVU Post for funeral luncheon 762.10 2 Cheryl Collins-Miscellaneous funeral expenses including bagpipes,military services,etc. 9v0,00 3 Ewing Brothers Funeral Home,Inc.-Funeral services 6,920.19 4 Georges'Flowers-Flowers for funeral service 216.24 H-A 8,048.53 Other Administrative Costs 5 Bassett Appraisal Service-Appraisal of decedent's home � 350.00 6 Bendinsky�Co.Auction Services-Cost of appraisal of contents of decedent's home 100.00 7 Cumberland Law Jourr�al-Advertisement of estate notice 75.00 8 H.B.McClure Company-Repairs to decedent's home needed for sale 87g,62 9 Members 1st Trust Acct.#517129-Deluxe check order 14.25 10 Miscellaneous administration expenses-In connection with maintaining the decedent's 950.10 home until its sale including utilities and insurance. _ 11 Miscellaneous administration expenses-Including phone calls,photocopies and postage 150.00 12 Settlement charges in connection with sale of 172 W.Middlesex Drive- 1,550.00 Transfer tax 1,400.00 Document prep fee 150.00 13 The Patriot News-Advertisement of estate notice 116.45 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Hinda, George Jr. ` � 21-13-0990 ITEM NUMBER DESCRIPTION AMOUNT H-B7 4,184.42 Copyright(c)2002 form software oniy The Lackner Group,Inc. Form PA-7500 Schedule H(Rev.6-98) Rev-1512 EX+(12-08► SCHEDULE 1 pennsylvania DEBTS OF DECEDENT, DEPARTMENT OF REVENUE INHERITANCETAXRETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Hinda,Geor e Jr. 21-13-0990 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 CenturyLink 67.71 2 Comcast 80.53 3 Members 1st Loan Acct.#5408-0004 _ 2,256.06 4 Members 1 st Visa Acct. 382.36 5 Peck's Septic Service 185.00 6 PPL Electric Utilities 204.51 7 York Waste Disposal 48.75 TOTAL(Also enter on Line 10, Recapitulation) 3,224.92 (If more space is needed,additional pages of the same size) Copyright(c)2008 form software only The Lackner Group,Inc. Form PA-�i�00 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 IvUMBER Hinda,Geor e Jr. 21-13-0990 RELATIONSHIP TO NAME AND ADDRESS OF SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(Sl RECENING PROPERTY DECEDENT -�,^.;ords) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal � ' distributions,and transfers under Sec.9116 a 1.2 1 Cheryl L.Collins Daughter 5/20th of residue; 46,561.30 100 Hickorytown Road joint accounts Carlisle,PA 17015 2 Georgeanne K.Whitcomb Daughter 5/20th of residue 30,023.01 285 Cove Road Duncannon,PA 17020 3 Clair�ene L.Jones Daughter 4/20th of residue 24,018.40 315 Dwelling C� Shippensburg,PA 17257 4 Scott Rice Son-in-Law 4/20th of residue 24,018.40 5896 Jacobs Avenue Harrisburg,PA 17112 5 Suzanne McAfee Daughter 2/20th of residue 12,009.2(� PO Box 380 Shermans Dale, PA 17090-0380 Total 136,630.31 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet as a ro 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 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE Copyright(c)2010 fonn soflware only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10) � `� WE1I�ISTEIN LAW OFFICES PC ...,- 705 WEST DEKALB PIKE KiNC oF PRUSSt�.PA 19406 (610)337-3733 Fnx(610)337-3240 November�, 2013 FOSTER PLAZA,SuiTe 300 GSI HOLIDAY DRIVE PITTSBURGH,PA 15220 (800)859-9535 Register of Wills F�X caia>s2s-4951 Cumberland County Courthouse 1 Courthouse Square Carlisle, PA i�o13-3387 Re: George Hinda Jr., deceased File No.: 21-�3-0990 To V1�hom It May Concern: Enclosed please find two copies of the PA Inheritance Tax Return along with a check in the amount of$�5.0o for the filing fee. Please feel free to contact my office if you have any questions or require additional information. Sincerely yours, 1�� �- . Brett B.Weinstein, Esquire BBW:md � � � Enclosures � ,�, � � � 1�� = c� � .� � '" �,. r— t--�► t� �t � � � � � � �;' � p' 0 '�'? „� -�. �7 � � � � � � � � � � : � � � � � .x c� � � �d � � � ►,.� � � �''• � � � � � � � � � G� � � �d o ¢, o o � � � � �' � � � � � c� o � � � � � � � � � d � o � � � � � �,, � `� o � � � � W � p � ►b � W � � � � � . � �' ° v o � � � cv