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Home My WebLink About12-18-13 (2) 1505610105 REV-1500 EX(o2-11)(FI)� PA Department of Revenue pennsylvania OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File_Number PO BOX 28o6o1 INHERITANCE TAX RETURN -•*�� - - Harrisburg,PA 17128-0601 RESIDENT DECEDENT pO 1 ; , � ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 09/30/2013 09/24/1927 y ' Decedent's Last Name Suffix Decedent's First Name MI Refiners ;Mary -._ . .. . - ----__. ._. _. ... .. _' . 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 CID 1.Original Return O 2.Supplemental Return O 3. Remainder Return(Date of Death Prior to 12-13-82) O 4.Limited Estate O 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required death after 12-12-82) O 6.Decedent Died Testate O 7.Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9.Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 11. Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number John S Kostukovich (717) 730-0820 REGIFYR OF WILLS PE ONLY First Line of Address c 3900 Trindle Road C Cn :11C 1 Second Line of Address , Cn -.0 Q C7 CJ O n 'ti City or Post Office State ZIP Code Z) CDAf"E FILE? Camp Hill PA 17011 —•f r- r- Cn C:l Correspondent's e-mail address:john @jskostcpa.COm 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 mpl .D laration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE O RESP NSIBLE FOR FILING RETURN DATE ADDRESS 7.20 51 /J-tom >r j /""f�1, Ai- / vsy- SIGNATURE OF P EPARER OTHER.THAN REPRESENTATIVE DATE ADDRES PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610105 1505610105 J 1505610205 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: Mary E refiners RECAPITULATION 1. Real Estate(Schedule A). .. .. ..... ..... . .......................... ... 1. 2. Stocks and Bonds(Schedule B) .. ..................... ................ 2. ' 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. e 4. Mortgages and Notes Receivable(Schedule D). ... ........... .. ....... ... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. , 39,482.00 6. Jointly Owned Property(Schedule F) O Separate Billing Requested .... ... 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 8. Total Gross Assets(total Lines 1 through 7).......... ...... .......... ... 8. ' 39,482.00 9. Funeral Expenses and Administrative Costs(Schedule H)...... ....... . ..... 9. 7,575.00 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1)............... 10. 5,364.00 , 11. Total Deductions(total Lines 9 and 10)... ... ........ ............ ... .... 11. : 12,939.00 . 12. Net Value of Estate(Line 8 minus Line 11) ....... .... ... ... ..... . ....... 12. 26,543.00 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. ; 26,543.00 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 I 15.1 16. Amount of Line 14 taxable at lineal rate X.0 45 26,543.0.0 j 16, Y 1,194.00 , 17. Amount of Line 14 taxable at sibling rate X.12 17.' 18. Amount of Line 14 taxable at collateral rate X.15 18. 19. TAX DUE ... ... ...... .. ......... .... ... .............. . .. ....... ... 19.; 1,194.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1505610205 1505610205 J REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME Mary E Reiners STREETADDRESS c/o Country Meadows 4833 Trindle Road CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 1,194.00 2. Credits/Payments A.Prior Payments B.Discount 60.00 Total Credits(A+B) (2) 60.00 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) 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 1,134.00 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.......................................................................................... ❑ E b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ N c. retain a reversionary interest .............................................................................................................................. ❑ 0 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 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?.............. ❑ 0 4. Did decedent own an individual 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 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 decedent's lineal beneficiaries is 4.5 percent,except 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 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. REV-150,8 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Mary E Reiners Include the proceeds of litigation and the date 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 PNC Bank,checking account 50-0440-2325 39,482.00 TOTAL(Also enter on Line 5, Recapitulation) $ 39,482.00 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+ (08-13) i- pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary E Reiners Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Jesse H Geigle Funeral Home,3215 Walnut St,Harrisburg, PA 17109 7,232.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. Attorney Fees: 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: 5. Accountant Fees: 200.00 6. Tax Return Preparer Fees: 7. Cumbrland County 143.00 TOTAL(Also enter on Line 9, Recapitulation) $ 7,575.00 If more space is needed,use additional sheets of paper of the same size. REV-151,2 EX+ (12-12) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary E Reiners 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. Diamond Pharmacy 359.00 2 Country Meadows Home,4833 Trindle Rd,Mech,PA 17055 5,005.00 TOTAL(Also enter on Line 10, Recapitulation) $ 5,364.00 If more space is needed,insert additional sheets of the same size. REV-1543 EX+(01-10) t"i 7 pennsylvania SCHEDULE �♦ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Mary E Reiners RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] I. Erik Reisser, 1340 King Arthur Drive,Mech,PA 17050 Grandson 13272 2 Andrew W Reisser,708 Main Street,Riverton,NJ 08077 Grandson 13271 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 II— 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.