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Home My WebLink About02-04-14 (2) M REV-1500 EX(02-11) 1505610143 OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO BOX.280601 INHERITANCE TAX RETURN 21 13 01015 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER.DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 06 23 2013 1023 1973 Decedent's Last Name Suffix Decedent's First Name MI PORTERF.IELD GEORGE H (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 Return ❑ 2. Supplemental Return ❑ 3,Remainder Return(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 ❑ 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 DEBORAH A LIOTUS 412 562 5959 R94IFTER OF W14S U�(MLY Co First Line of Address M C) I __4 564 FORBES AVENUE m rn ;z Second Line of Address a C> p =i T SUITE 1008 .E City or Post Office State ZIP Code DATE FfEtD F>1 PITTSBURGH PA 15219 y" Correspondent's e-mail address: DLiotus @pghlawoffices.com I 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 any knowledge. SIGNA OF PERSO ON LE F FILJW RETURN DATE Russell J. Porterfield ♦ 3d// ADDRESS 930 W. indle R d Mechanicsburg, PA 17050 SIGNATU E OF REPARER OTHER THAN REPRES lTATIV DATE Deborah A Liotus ADDRESS Attorney at Law 564 Forbes Avenue, Pittsburgh, PA 15219 Side 1 1505610143 1505610143 J 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: PORTERFIELD, GEORGE H 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. 4. Mortgages&Notes Receivable(Schedule D)............................................................ 4. 5• Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E).................... 5. 247 , 415 . 60 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)............................................................ 8. 247 , 415 . 60 9. Funeral Expenses and Administrative Costs(Schedule H)........................................ 9. 8 , 601 . 56 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)................................ 10. 536 . 36 11. Total Deductions(total Lines 9 and 10)................................................................... 11. 9 , 137 . 92 12• Net Value of Estate(Line 8 minus Line 11).............................................................. 12, 238 , 277 . 68 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)........................ 238 , 277 . 68 , 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 Line 14 taxable 238 , -277 . 68 10 , 722 . 5 0 at lineal rate X .045 16. 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. 10 , 722 . 50 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑ Side 2 1505610243 1505610243 r REV-1500 EX Page 3 File Number 21 - 13 - 01015 Decedent's Complete Address: DECEDENT'S NAME Porterfield, George H STREET ADDRESS 930 W. Trindle Road CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 10,722.50 2. Credits/Payments A. Prior Payments B. Discount Total Credits(A +B) (2) 0.00 3. Interest (3) 0.00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (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 the TAX DUE. (5) 10,722.50 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;..................................I................................................... ❑ x❑ b. retain the right to designate who shall use the property transferred or its income;......................................... ❑ x❑ c. retain a reversionary interest;or..................................................................................................................... ❑ 0 d. receive the promise for life of either payments,benefits or care?.................................................................. ❑ x❑ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequateconsideration?......................................................................................................................................... ❑ x❑ 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?............... ❑ x❑ 4. Did decedent own an individual retirement account,annuity,or other non-probate property which containsa beneficiary designation?........................................................................................................................ ❑ Fxl IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ' s 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 return are still applicable even if the surviving spouse is the only beneficiary. Foe 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. J pennsylvania SCHEDULE E DEPARTMENT OF REVENUE INHERITANCE TAX RETURN CASH, BANK DEPOSITS AND MISC. RESIDENT DECEDENT PERSONAL PROPERTY FILE NUMBER ESTATE OF Porterfield, George H 21 - 13-01015 Include the proceeds of litigation and the date the proceeds were received by the estate.All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Proceeds from litigation, pursuant to 12/04/2103 Order of Court attached hereto 247,415.60 TOTAL(Also enter on Line 5,Recapitulation) 247,415.60 REV-1511 Ex.(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERMANCE TAX RE RESIDENT DECED NTTURN ADMINS fV11[VE WJ 1 S ESTATE OF Porterfield, George H FILE NUMBER 21 - 13-01015 Decedent's debts must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Malpezzi Funeral Home 5,101.56 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s)Commission Paid 2. Attorney's Fees 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant . Russell J. Porterfield 3,500.00 Street Address 930 W. Trindle Road City Mechanicsburg State PA Zip 17050 Relationship of Claimant to Decedent Father 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 TOTAL(Also enter on line 9,Recapitulation) 8,601.56 ' a Ivania p Y SCHEDULEI " enns RTMENT OF REVENUE INHERITANCE TAX RETURN DEBTS OF DECEDENT, MORTGAGE INHE RESIDENT DECEDENT LIABILITIES & LIENS ESTATE OF Porterfield, George H FILE NUMBER 21 - 13-01015 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 Asset Acceptance, LLC, claim of First-Energy-Penn Power 536.36 TOTAL(Also enter on Line 10,Recapitulation) 536.36 4 , REV-1513 EX-(01-10) pennsylvania DEPARTMENT OF REVENUE SCHEDULE J INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Porterfield, George H 21 - 13-01015 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSONS) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not ListTrustee(s) I TAXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Russell J. Porterfield Father entire estate 930 W. Trindle Road Mechanicsburg, PA 17055 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 B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00