The URL can be used to link to this page

Home My WebLink About03-17-05 REV. 1500 EX + (6-00) '. CFF'ICii\L USE ;)t~i."Y REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 ~ ;;. 4/ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 .... z w o w I.) w o DECEDENT'S NAME (LAST. FIRST. AND MIDDLE INITIAL) Moyer, Keith R. DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) COUNTY CODE YEAR SOCIAL SECURITY NUMBER NUMBER 12/30/1998 04/26/1955 161-50-1376 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WillS SOCIAL SECURITY NUMBER Moyer, Lyndsay 181 1. Original Return 0 2. Supplemental Return w .... 0 Limited Estate 0 4a. Future Interest Compromise (date of death after ~~Ul 4. I.)O::~ 12.12-82) wl1.1.) 0 0 :t:00 6. Decedent Died Testate (Attach copy 7. Decedent Maintained a Living Trust (Attach 1.)0::-' l1.al of Will) copy of Trust) l1. <( 0 9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between d 1-1-95 o 3. Remainder Return (date of death prior to 12.13-62) o 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes o 11.Election to tax under Sec. 9113(A) (Attach Sch 0) (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL) ~,. ::;:.' .' :",:.,',:,,"""':'<"'-:;"<.':.' : ',,:,: ....,., :.:..:>,<~;",,,:<.::,;.::,.,,,;.:- .... ':':';:.":' -''::::,:';-::'''''''':'.'' ,":":',.":': :,:.':"'::':',';,-::.;:<.::<,". -:.-.: .::,'':;:':'-:':':''::.::: y,' -":.' :'" ..,': ,,'. .. :'.' NCE AND CONFIDENTlALTA)<< INFORMATION SHOULD BE'DIRECTED TO: COMPLETE MAILING ADDRESS ..... UlZ Ww 0::0 O::z 00 1.)l1. THIS SECTION MUST BE COMPLETED. ALL CORR ME Keith J. Strouse 816 Center Street Ashland, P A 17921 (1) (2) (3) (4) (5) (6) (7) OFPCli\L USE CNL. '{ IRM NAME (If applicable) Strouse & Strouse ELEPHONE NUMBER 570/875-3740 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation. Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) z o ;:: <( ..J => .... ii: <( I.) W 0:: 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 20,055.60 None None None None None None (8) 20,055.60 10. Debts of Decedent. Mortgage liabilities, & Liens (Schedule I) 11. Total Deductions (total lines 9 & 10) 12. Net Value of Estate (Line 8 minus line 11) (9) (10) (11) (12) 20,055.60 (13) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to la>I has not been made (Schedule J) 14. Net Value Subject to Tax (line 12 minus Line 13) (14) 20,055.60 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPUCABLE RATES 20. 0 0.00 15.Amount of line 14 taxable at the spousal tax rate, 20,055.60 x .00 (15) or transfers under See. 9116(a)(1.2) z .06 (16) 0 16.Amount of line 14 taxable at lineal rate x ~ .... => l1. 17.Amount of Line 14 taxable at sibling rate x .12 (17) ::;: 0 I.) ~ 18. Amount of Line 14 taxable at collateral rate x .15 (18) .... 19. Tax Due (19) CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN O"ER?AVME~i 0.00 >>BE SURE TO ANSWER ALL QUESTlONSOI't~1ERSE SIDE AND RECHECK MATH << Copyright 2000 form software only The Lackner Group, Inc. -J- Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: . . STREET ADDRESS 114 Fourth Avenue CITY I STATE PA I ZIP 17970 New Cumberland Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) Tala I Credits (A + B + C) (2) 3. InteresUPenalty if applicable D. Interest E. Penalty 0.00 0.00 Total Interest/Penalty (0 + E) 4. If Line 2 is greater than Line 1 + Line 3. enter the difference This is the OVERPAYMENT. Check box on Page t 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. A. Enter the interest on the tax due. B. Enter the tolal of Line 5 + 5A. This is the BAlANCE DUE. (3) 0.00 (4) (5) 0.00 (5A) (58) 0.00 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: a. relain the use or income of the property transferred;.................................................................................. b. retain the right to designate who shall use the property transferred or its income;.................................... c. relain a reversionary interest; or.... ..................................................................................... ............. ............ d. receive the promise for life of either payments. benefits or care?.............................................................. 2. If death occurred after December 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?........ 4. Did decedent own an Individual Retirement Account. annuity, or other non-probate property which contai ns a beneficiary designation?....... ....... ....... ................................ ........... .......................... ............................ Yes o ~ D D o No jgI jgI jgI jgI 181 181 181 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that f 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. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS Lyndsay M()yer 1]4 Fourth Avenue New Cumberland, P A 17970 FOR FILING RETURN ADDRESS 816 Center Street Ashland, P A ] 792] DATE c; -.;1 L/--OS DATE DATE Z- For dates of death on or after July 1, 1994 and before January 1. 1995. the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1. 1995. the lax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [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 disdosure 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 twenty-one 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% [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%, except as noted in 72 P.S. ~9116 1.2) [72 PS S9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. S9116 (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 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT I FILE NUMBER 21 - 1998 - All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ESTATE OF Moyer, Keith R. DESCRIPTION ITEM NUMBER 1 ALL THAT CERTAIN LOT or piece of ground situate on the west side of Second Street in the Borough of Frackville, County of Schuylkill, and State of Pennsylvania, bounded and described as follows, to wit: Beginning at a point on the west side of Second Street, one hundred sixty eight (168) feet and nine (9) inches south of the southwest comer ofFrack and Second Streets, being a point in the middle or dividing line of the double dwelling house erected on this and the lot immediately adjoining on the south, thence westwardly, at right angles to Second Street, and along the said middle or dividing line, a distance of one hundred fifty (150) feet to the east side of an alley, thence northwardly, at right angles and along the east side of said alley, a distance of eighteen (18) feet and nine (9) inches to the southern line of lot number three (3), thence eastwardly at right angles to said alley, and along the said southern line, a distance of one hundred fifty (150) feet to the west side of Second Street, thence southwardly at right angles and along the west side of Second Street, a distance of eighteen (18) feet and nine (9) inches to the aforesaid place of beginning, containing in front or width on Second Street eighteen (18) feet and nine (9) inches and extending of that width in depth or length westwardly and at right angles to Second Street a distance of one hundred fifty (150) feet to the aforesaid alley. Being the northern eighteen (18) feet and nine (9) inches oflot marked and numbered as four (4) in block marked and numbered as one (1) on the map or plan of Kalbach's Addition to the Borough of Frackville, Pennsylvania. Value based on assessed value of$18,570 X 2.16 the 1998 common level ratio = $40,111.20 Decedent owned an undivided one balf(l/2) interest VALUE AT DATE OF DEATH 20,055.60 TOTAL (Also enter on Line 1, Recapitulation) 29,055.60 I . .. '... REV-1513 EX+ (9.00) .'.., , . , SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Moyer, Keith R. I FILE NUMBER 21 - 1998 - RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Lyndsay Moyer Wife Entire Estate 114 Fourth Avenue New Cumberland, P A 17970 I I Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-t500 COVER SHEET