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Home My WebLink About05-01-14 (2) 0 1505610105 � � �� n��-�wp�� OFFICIAL USE ONLY pA Department v+Revenue pennsytvania Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 7 - F- F--- ENTER DECEDENT INFORMATION BELOW | 12/101950 � Decedent's Last Name _ Suffix_ -D-*o-o-oont-'s-R'v-st-w-u-m�m--- '--- — - w| Leer Jmnao | | P �-- -- ---- -- -------) � -- '� /-- _ '-_-�-- ---' _ _- | �-j (if Applicable)Enter Surviving Spouse's Information Below Spouse's Last N svmx, Spouse's First ' m/ -- '--�---- -- ------- !--7 _ __ ____ ___ ___ ] | Spouse's Social Security-- ^-Number -- -- THIS RETURN MUST BE FILED|m DUPLICATE WITH THE REGISTER OF WILLS FILL|w APPROPRIATE OVALS BELOW COD 1.Original Return C=. z.Supplemental Return C=:, 3� Remainder Return(Date o/Death Prior m1z'/o-o2) c=z �.Limited Estate CM 4a Future Interest Compromise(date o/ C= s� Federal Estate Tax Return Required oomh after 12-12-62) (31Do.Decedent Died Testate C=) /.Decedent Maintained a Living Trust _-_ o� n�v|wuw�*�moa�u�*oiuoxoo (at*mCopy o/Will) (xxacxCopy ornv,`.} C=) n�Litigation Proceeds Received c= 1o.Spousal Poverty Credit(Date orDeath CD11. Election m Tax under Sec,y113(«) ` Between 1z'o1-9, and/ 1'o5} (Attach Schedule o) CORRESPONDENT— THIS SECTION MUST BE COMPLETED,ALL CORRESPONUIENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number i(717) 939-1891 Allen D. Smith, Esq. ~° r^nLi"en|�mevs � . __--- |51Gi Front Street i c� no n Second Line -----~ ---' �-----------��-- -- c» |P. O. Box 7592 -n �-�--- -- --- -- --__'-- -- -- _J `n City mPost Office - --- -- ' _- ' - amue ZIP Cvme- -,- ~~ Steelton ' | pA i17118 r- rn � ! / � ^n �' / ---- '-- -- --�-- --�-_ - -- _ ^-_-- - '- _ � _ '- �.-/ cZ1 vv Under penalties of pequry.I declarethat I have examined this return,including accompanying schedules and statements,and to the bestof my knowledgeand 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- ADDRESS 512 S. Market Street, Mechanicsburg, PA 17055 AODRESS 51 S. Front St., P. 0, Box 7592, Steelton, PA 17113 PLEASE USE ORIGINAL FORM ONLY Side 1 � 1505610105 1505618105 � !l�� . � � ,,. 1505610205 REV-1500 EX(FI) RECAPITULATION 1. Real Estate(Schedule A), .................. ...... .... ... ........... 1. 151,900.00 2. Stocks and Bonds(Schedule B) ........_............................. 2. 3. Closely Held Corporation,Partnership or Sole-proprietorship(Schedule C) .. ... 3, i =j 4. Mortgages and Notes Receivable(Schedule D)........................... 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).. ... . . 5. 13,734.00 6. Jointly Owned Property(Schedule F) C=:) Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property "-- (Schedule G) C= Separate Billing Requested... ..... 7. 8. Total Gross Assets(total Lines 1 through 7)........ ............... ...... 8.± 165,634.00 9. Funeral Expenses and Administrative Costs(Schedule H). ..._...... . ... ... 9. 9,077.00 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10. ( 131,435.00 11. Total Deductions(total Lines 9 and 10)......... . .... . . _....... ... ... 11. 3 _ 140,512.00 12. Net Value of Estate(Line 8 minus Line 11)....... ...:................... 12.1 25,122.00 i 13. Charitable and Governmental Bequests/Sec 9113 Trusts far which !" °- an election to tax has not been made(Schedule J) ... ..... ... . ... ..... ... . 13. 14. Net Value Subject to Tax(Line 12 minus Line 13) ........................ 14 25,122.00 , TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of tine 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(12)X.0- 1 15 16. Amount of Line 14 taxable at lineal rate X,04-5- 25,122.00 6. 1,130.00 17. Amount of Line 14 taxable at sibling rate X,12 17. - 18. Amount of Line 14 taxable "-"� at collateral rate X.15 98 j 19. TAX DUE......................................................... 19. .--_......-.... 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p Side 2 1505610205 1505610205 REV-1500 EX(R) Page 3 File Number ' Decedent's Complete Address: DECEDENT'S NAME James Patrick Leer STREET ADDRESS 90 Longwood Drive CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 1,130.00 2, Credits/Payments A.Prior Payments 0.Discount Total Credits(A+6) (2) 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) 1,130.00 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.................................................................................. ...... ❑ b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ c. retain a reversionary interest......._................................._....._................._........................................................ ❑ E d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ 0 2. If death occurred after Dec.12,1962,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 containsa 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 172 P.S.§9116(a)(1.1)(1)). 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 benefidaries 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)1.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-1502 EX+(1212) i pennsylvania SCHEDULE A DEPARTMENT OF REVENUE REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: JAMES PATRICK LEER 2113-1284 All real property owned safety 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 setter,neither being compelled to buy or sell,both having reasonable knowledge of the relevant fads. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest If awned as tenant in common. VALUE AT DATE NUMBER OF DEATH OESCRI�TION , 1. �90 Longwood Drive,Mechanicsburg,PA 17055 f 151,900.06 I t ' 1 i r TOTAL(Also enter on Line 1, Recapitulation.) $ _ 151,900.00 _ If more space is needed,use additional sheets of paper of the same size. REV-3508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISc. RESWENT DE DECEDENT RN PERSONAL PROPERTY INNS Nr DE TAX RE ESTATE OF: JAMES PATRICK LEER FILE NUMBER: 2113-1284 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. 7NUMBER DESCRIPf10N VALUE AT DATE -- - OF DEATH Account#536247539 4,662.00 Account#5363077853 4,468.00 Account#626108641 104.00 4., 2008 Toyota 3,000.00 5. ;Personal Effects _ - 1,500.00', I . TOTAL (Also enter on Line 5, Recapitulation) $ 13,734.00 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+(08-13) pennsytvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER JAMES PATRICK LEER 2113-1284 Decedent's debts must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: Hall&Stone Funeral Home i 5,748.00 Family Meat 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: 2,560.0 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation.) 1 Claimant Street Address City State ZIP Relationship of Claimant to Decedent A. Probate Fees: 354.0 51 Accountant Fees: 6. Tax Return Preparer Fees: 71 TOTAL(Also enter on Line 9, Recapitulation) 9,077.00 If more space Is needed,use additional sheets of paper of the same size, REV-1512 EX+(12.12) ,. pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INNER[TANCE TAX RMAN MORTGAGE LIABILITIES &LIENS RESIDENr DECEDENr ESTATE OF - ` FILE NUMBER JAMES PATRICK LEER, 21;1=3 3fi4 - 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' IMetro Bank Home Equity Line T � 16,536.0 1 2j (ChaseVisa — S i` i 10.539.00 1; 439.00,1 4.1 Green Tree Servicing-Mortgage 97 799 00'i 5. Fenn Waste 6.L� Bureau of Account Management 419.00�I 7.� nited Water 1 -_ £'"8 ;PPL Electric Utilities ` 217 00 ,UC 62.00 �-: 10. Toyota Financial Services 2,372. OQ!, 1' 11. }Liberty Mutual ( 506.00 I tT12 Verzo— n — 49600 t 1 ;' 13 ESilver Spring To.Authority 4 109,00 L 14. owners Evergreen Home Assn. h 225.00 � �_ -=rte—_ ------------ TOTAL Also enter on Line 10,Reca itulation 131,435=,� If more space is needed,insert additional sheets of the same site. REV-1513 EX+(61-10) pennsytvania ,SCHEDULE 7 DEPARTMENT OF REVENUE INHERITANCE TAX RMRN BENEFICIARIES` RESIDENT DECEDENT ESTATE OF:" FILE NUMBER: JAMES PATRICK LEER 2113-1284. 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(Indude outright spousal distributions and transfers under Sec.9116(a)(1.2).1 _ I. Me an E.Leer, 125 Bailey St.Steelton,PA 17113 Dau hter 10D to LJ ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH SB OF REV-1500 COVER SHEET,AS APPROPRIATE. II -NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN: LJ B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: El TOTAL OF PART n-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. -