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Home My WebLink About02-10-14 (2) t 1505611185 �J REV-1500 EX(02-11)(FI) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau eau of of Individual Taxes PO BOX 260601 INHERITANCE TAX RETURN 21 13 1125 Harrisburg, PA 17129-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 10082013 06011932 Decedent's Last Name Suffix Decedent's First Name M1 KINARD HARRIET L (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 BOXES BELOW ® 1. Original Return ❑ 2. Supplemental Return ❑ 3. Remainder Return(Date of Death Prior to 12-13-82) ❑ 4. Limited Estate ❑ 4a. Future Interest Compromise(date of ❑ 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate ❑ 7, Decedent Maintained a Living Trust B. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) ❑ 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 Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JEFFREY A. ERNICO, ESQ- 717-LL2o5000 177 R 1 OF WILL E006YQ � S C1 C2:) Ctk t First Line of Address p • x 3401 NORTH FRONT STREET C-3 6 o -IT -° Second Line of Address O z t--. =r L—o PO BOX 5950 U rr Cn City or Post Office State ZIP Code DATE-Iii O 7 HARRISBURG PA 171100950 Correspondent's e-maitaddress: JAERNICOo@METTE-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 complete. Declaration of preparer other than the personal representative is based on all information of which preparer has anyJktnoxAedge. SIGNATURE OF PERSON RESPONSIBLE FOR Fl IN RETURN O�D 7/�7` CHERYL A • WALKER / f� ADDRESS 80 YORK ROAD RK HAVEN, PA 17370 SIGNATURE OF PREPARER OTHER THAN REPRESENT DATE METTE, EVANS & WOODSIDE 7 / ADDRESS 3401 N . FRONT STREET, BOX 5950 HARRISBURG, PA 171-10-0950 PLEASE USE ORIGINAL FORM ONLY Side 1 �,,� 1505611185 OM46473.000 1505611185 J r .. 1505611285 REV-1500 EX(Fl) RTFT RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . i 0 .00 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . 2 61864 • 2 4 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C). . , , . 3 0 . 00 4. Mortgages and Notes Receivable(Schedule D) . . . . , , q 0 .013 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) . . . , , 5. 101-1'168 • 83 6. Jointly Owned Property(Schedule F) 11 Separate Billing Requested . . . , 6 0 • 00 7, Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) 1:1 Separate Billing Requested . . . . 7. 0 • 00 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . 8 1081833 . 07 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9, 231031 • 30 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule 1) . , , . . . . . . 10 2,434 • 05 11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 11 251465 . 35 12. Net Value of Estate(Line 8 minus Line 11) , , , . . . . , , . . , 12 83,367. 72 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J). . . . . . . . . . . . . . . . 13 0 • 00 14, Net Value Subject to Tax(Line 12 minus Line 13) , 14. 83,367 • 72 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers un�er Sec.9116 (a)(1.2)x.o- 0 . 00 15. 0 . 00 16. Amount of Line 14 xable atlinealratex.o 4� 831367 .72 16. 3,751 . 55 17. Amount of Line 14 taxable at sibling rate .12 0 . 00 17. 0 • 00 18. Amount of Line 14 taxable at collateral rate X.15 0 . 110 18. 0 . 00 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 3,751 . 55 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505611285 1505611285 OM4648 3.000 REV-1500 EX Fr) Page 3 File Number Decedent's Complete Address: 21 13 1125 DECEDENTS NAME NA Hi L STREETADDRESS �5 WESLEY DRIVE M ER ,_AND COUNTY CITY STATE ZIP MECHANICSBURG PA 17055— Tax Payments and Credits: 1. Tax Due(Page 2.Line 19) (1) 31751. 55 2, Credits/Payments A. Prior Payments 31 D 0 0 • D D B Discount 157 • $9 Total Credits(A+B) (2) 31l57 -89 3. Interest (3) ` 0 . 00 4, If Line 2 is greater than Line 1+Line 3,enter the difference.This is the OVERPAYMENT. Fill in box on Page 2,Line 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 593,66 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 . . . . . . . . . . . . . . . . . . . . . ❑ b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . . ❑ 0 171 M c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . L1 d. receive the promise for life of either payments,benefits or care? . . . . . . . . . . . . . . . . . ' 2. If death occurred after Dec. 12, 1962, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ ��1 3. Did decedent own an"in trust for'or payable-upon-death bank account or security at his or her death? . ❑ P X 1 4. Did decedent own an individual retirement account, annuity, or other non-probate property,which ❑ �I contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . LAJ 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)(11)(ii For dates of death on or after Jan. 1, 1995, the lax 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 ever,if the surviving spouse is the only benefic(ary. 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.§9118(aj(1.2j} • 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 172 P,S.§9116(a)(1)J. • 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. OV4671 2.000 REV-1933 EX•{8 1i)" pPARTME TOFR SCHEDULE B DEPARTMENT OF REVENUE INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Harriet L Kinard 21 13 1125 All property jointly owned with right of survivorship must he disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 148 Shares Verizon Communications, Inc. CUSIP: VZ 6,864.24 148 shares at $46.38 per share TOTAL (Also enter on Line 2,Recapitulation) 1 $ 6,864.24 2w4eee 2.000 If more space is needed,insert additional sheets of the same size REV.15o6 E%+10&12) pennsylvania SCHEDULE E DEPARTIOENTOF REVENUE CASH, BANK DEPOSITS &MISC. nESDE oeceoEwTruRN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Harriet L. Kinard 2_1131125 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. Citizens Sank Checking Account #6230558037 1,547.50 2 Members 1st Federal Credit Union Investment Savings Account #486341-05 88,226.21 Interest accrued to 10/8/2013 4.23 3 Members 1st Federal Credit Union Savings Account #486341-00 3,655.31 Interest accrued to 10/8/2013 0.11 4 PNC Checking Account #5113729239 4,534.24 5 PNC Savings Account #5113730408 3,400.15 Interest accrued to 10/8/2013 0.01 6 Refund - unearned long term care insurance premium 86.35 7 Refund - unearned renter's insurance premium 14.72 S Household goods and miscellaneous personal effects 500.00 TOTAL(Also enter on line 5,Recapitulation) 3 101,968.83 2 W40A2 2.000 If more space is needed,use atldflional sheets of paper of the same size. REV-1;91 EX.(10-09) pennsylvania SCHEDULE H DEPARTMENTOF REVENUE FUNERAL EXPENSES AND INHEWANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Harriet L. Kinard 21 13 1125 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERALEXPENSES: 1 Myers Buhrig Funeral Home 16,258.63 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: 61000.00 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 Decadent 4. Probate Fees: 323.50 5. Accountant Fees: - 6. Tax Return Preparer Fees: 7. 1 Asbury Bethany Village Retirement home expenses 224.00 Total from continuation schedules . . . . . . . . . 225.17 TOTAL(Also enter on Line 9,Recapitulation) $ 23,031.30 9W46AO 2.000 If more space is needed, use additional sheets of paper of the same size. Estate of: Harriet L. Kinard 21 13 1125 Schedule H Part 7 (Page 2) 2 Cumberland Law Journal Legal advertisement Estate notice 75.00 3 Members 1st F.C.U. Check printing 6.00 4 The Patriot News Legal advertisement Estate notice 144.17 Total (Carry forward to main schedule) 225.17 REV-1512 EX.(12-12) pennsylvania SCHEDULE I DEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHEITOEANCE DECED ED ENT RETURN RESI MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Harriet L. Kinard 21 13 1125 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Asbury Bethany Village Retirement home expenses 1,176.25 2 CCRX of Bethany Village Pharmacy bill 73.67 3 Hampden Physician Associates Medical services 30.00 4 Jackson Siegelbaum Gastroenterology Medical services 10.00 5 Tax Collector, Lower Allen Township School Per Capita Tax 9.80 6 Verizon 1.44 7 West Shore EMS Ambulance services 1,132.89 TOTAL(Also enter on Line 10,Recapitulation) $ 2,434.05 2w4eAR 2.000 If more space is needed, insert additional sheets of the same size. ftEV-1513 E0} penn SCHEDULE J ennsylvania DEPARTMEWOF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESiDENTDECEDENT ESTATE OF: FILE NUMBER: Harriet_L_ . Kinard 2113 1125 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)j 1. Brian D. Kinard, Jr. 409 S. High Street, Apt. #7 Mechanicsburg, PA 17055 Specific monetary bequest per Item I of Codicil 1,000.00 Grandson 1,000.00 2 Lindsey M. Kinard 409 S. High Street, Apt. #7 Mechanicsburg, PA 17055 Specific monetary bequest per Item I of Codicil 1,000.00 Granddaughter 1,000.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1a OF REV-1500 COVER SHEET,AS APPROPRIATE. I( NON-TAXABLE DISTRIBUTIONS A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN. i. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 7. TOTAL OF PART If-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0.00 9W46AI 2.000 It more space is needed, use additional sheets of paper of the same size. Estate of: Harriet L. Kinard 21 13 1125 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 3 Sara M. Kinard 6820 Rowe Lane c/o Christina Kinard Harrisburg, PA 17112 Specific monetary bequest per Item I of Codicil 1, 000.00 Granddaughter 11000.00 4 Deseree M. Kinard 6820 Rowe Lane c/o Christina Kinard Harrisburg, PA 17112 Specific monetary bequest per Item I of Codicil 1,000.00 Granddaughter 11000.00 5 Brian D. Kinard 6820 Rowe Lane Harrisburg, PA 17112 Household goods and miscellaneous personal effects Inventory Value: 250.00 50% of Residue: 39,433.86 Son 39,683.86 6 Cheryl A. Walker 80 York Road York Haven, PA 17370 Household goods and miscellaneous personal effects Inventory Value: 250.00 50% of Residue: 39,433.86 Daughter 39,683.86 y