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HomeMy WebLinkAbout05-19-14 (2) J 1505610105 REV-1500 IX(oz-1i)(FI) PA Department of Revenue Pennsylvania OFFICIAL USE ONLY Bureau of Individual Taxes `°"` County Code Year File Number PO BOX 28o6ot INHERITANCE TAX RETURN Harrisburg,PA 27128-o6oi RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY • 01/27/2014 05/13/1922 Decedent's Last Name Suffix Decedent's First Name MI Miller Joseph 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 1= 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 o M Gregory R. Reed (717) 238-04 r � � ° r-'T cmi REGISTE u WILLS USE WY t r— Z M I t r'Ti First Line of Address >7 CD 17 3120 Parkview Lane o C-� ° -13 T Second Line of Address CD C '*t 3 T O City or Post Office Slate ZIP Code DATE FILED Harrisburg PA 17111 Correspondent's e-mail address: lawoffce @reedpalaw.com Under penalties of perjury,1 declare that I have examined this return,Including accompanying schedules and statements,and to the best of my knovedge and belle(, 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 E OF PERSON -ONS FO FILIN ET RN D E a8 / AODRESS UW_P� � I SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE V I DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610105 1505610105 Cab\ J 1505610205 REV-1500 EX(Fl) Decedent's Social Security Number Decedent's Name: Joseph E. Miller RECAPITULATION 1. Real Estate(Schedule A). ... . ..... ... .. ............. ... . . .... .. . . . . . . 1. 2. Stocks and Bonds(Schedule 8) . ...... ... ....... ... .. . . . . . .... ...... . . 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) . .... 3. 4. Mortgages and Notes Receivable(Schedule D) ...... ............. . . ..... . 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). .... . . 5. 40,476.80 6. Jointly Owned Property(Schedule F) O Separate Billing Requested . . . ... . 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested.. .... .. 7, 8. Total Gross Assets(total Lines 1 through 7).. .... . .. . .... . . . .. . . .. .. . . . . 8. 40,476.80 9. Funeral Expenses and Administrative Costs(Schedule H).... . . ... . . .. ..... . 9. 3,467.28 . 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1). . . .. . . .. . . .. . . 10. 11. Total Deductions (total Lines 9 and 10). ....... .... ... .. .. .. .... . . . . . .. . 11. 3,467.28 12. Net Value of Estate(Line 8 minus Line 11) ......... ..... .. . . . . .. . . .... . . 12. 37,009.52 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. 37,009.52 TAX CALCULATION-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.0_ 15. 16. Amount of Line 14 taxable - -at lineal rate X .0 45 37,009.52 16. 1,665.43 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. - 1,665.43 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT (38) Side 2 L 1505610205 1505610205 REV-1500 EX(Pit Page 3 Fife Number Decedent's Complete Address: DECEDENT'S NAME Joseph E. Miller STREET ADDRESS 824 Lisburn Rd#613 STATE - --:J!71 Camp Hill PA 7011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 1,665.43 2. Credits/Payments A.Prior Payments _ 1,600.00 S.Discount 80.00_ 1 Interest Total Credits(A+8) (2) 1,680.00 4. If Line 2 is greater than tine i+Line 3,enter the difference. This is the OVERPAYMENT. (3) Fill in oval on Page 2,Line 20 to request a refund. (4) 14.57 5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 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 .............................................................................................................................. D N d. receive the promise for life of either payments,benefits or care?...................................................................... Q 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 tor"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 properly,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 RS.§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 RS.§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)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)j.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-v5o8 Ex+(o8-u) n "b SCHEDULE E '*'0*r-F pennsylvania DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. DE Tax RETURN RESIDENT ENT DECEDENT PERSONAL PROPERTY RESIDENT ESTATE OF: FILE NUMBER: Joseph E. Miller 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 1. M&T Bank Checking Accounts(See copy of M&T Bank Letter attached hereto,marked exhibit"1"and 12,604.99 incorporated herein by reference) 2. Members 1st Federal Credit Union Accounts(See copy of Members 1st Federal Credit Union Letter 10,666.10 attached hereto,marked exhibit"2"and incorporated herein by reference) 3, Met Life Account(See copy of Met Life Letter attached hereto,marked exhibit"3"and incorporated 7,638.76 herein by reference) 4, Blue Cross Refund(See copy of check attached hereto,marked exhibit"4"and incorporated herein 33.00 by reference) 5. US Treasury Refund.(See copy of check attached hereto,marked exhibit W'and incorporared herein 25.56 by reference) 6. Refund from Jessie H.Gerigle Funeral Home(See copy of check attached hereto,marked exhibit"5" 2,925.83 and incorporated herein by reference) 7, Anticipated IRS refund for the year 2013 5,132.00 B. Refund from Diakon Lutheran Social Ministries.(See copy of check attached hereto,marked exhibit"6" 1,362.04 and incorporated herein by reference) 9. Refund Omnicare 88.52 TOTAL(Also enter on Line 5, Recapitulation) $ 40,476.80 If more space is needed,use additional sheets of paper of the same size. • REV-159)EX4'(08-13) j7pennsylvania SCHEDULE H y DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Joseph E. Miller Decedent's debts must be reported on Schedule I, ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Pre-Paid B. ADMINISTRATIVE COSTS: i. Personal Representative Commissions; Name(s)of Personal Representative(s) N/A Street Address City State_ZIP Year(s)Commission Paid: 2, Attorney Fees: 2,500.00_ 3. Family Exemption:(if decedent's address is not the same as claimant's,attach explanation.) claimant N/A Street Address City State. ZIP Relationship of Claimant to Decedent 4. Probate Fees: 173.00 5. Accountant Fees: 6. Tax Return Preparer Fees: 212.00 7. Vedzon 290.50 Olnnicare King Of Prussia 216.89 Eastern Account System of Connetcut,Inc. 61.28 AT&T 13.61 TOTAL(Also enter on Line 9, Recapitulation) $ 31467.28 If more space is needed,use additional sheets of paper of the same size. REV-1513 EX♦ (01-10) jj pennsylvania SCHEDULE 7 DEPARTMENT OF REVENUE INHEWANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Joseph E. Miller 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 distribut ons and transfers under Set.9116(a)(1.2).) I. Thomas A.Miller Son 50% 9021 Candiff Road Richmond,VA 23236 2. James L.Miller Son 50% 6744 Alismia Lane Jacksonville,FI 32244 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 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. M&TBank 499 Mitchell Road,Millsboro,DE 19966 Adjustment Services Phone 888.5024349 F ax (302)934-2955 Gregory R. Reed, Esq February 14,2014 3120 Parkview Lane Harrisburg, PA 17111 Re: Estate of Josenh E.Miller Social Security: Date of Death: January 27 2014 Dear Sir or Madam: Per your inquiry on February 11, 2014, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: L Type of Account CheckingAccoum AccoumNumber 9846285824 Ownership(Names ofi Joseph E.Miller 77iomas A. Miller(POA) Opening Date 0812512008 Balance on Date of Death 8 12,604.88 Accruedlnterest $ .11 - Total ------------------------------- $12,604.99 For any additional information on the above accounts,including ownership and any changes,closures and/or reimbursement of funds, please cell the west Shore Plaza at 717-731-1730. We were unable to locate any safe deposit box for the above-mentioned decedent. This letter does not include any accounts in which the deceased may have been listed as Power of Attorney,Custodian of Uniform Transfers, Representative Payee,or Trustee under a written Agreement Sincerely, Valarie Mercer Adjustment Services St MEMBERS V FEDERAL CREM ONION REGULAR SAVINGS ACCOUNT: Account Number/Suffix 23709-00 Date Account Established 02/28/1980 Principal Balance at Date of Death $49.98 Accrued Interest to Date of Death $0.00 Total Principal and Accrued Interest $49.98 Name of Joint Owner None CERTIFICATE OF DEPOSIT: Account Number/Suffix 23709-44 Date Account Established 012/07/2009 Principal Balance at Date of Death $10,613.48 Accrued Interest to Date of Death $2.64 Total Principal and Accrued Interest $10,616.12 Name of Joint Owner None LOAN ACCOUNT: Account Number/Suffix 23709-06 Date Opened 07/16/1987 Principal Balance at Date of Death $0.00 Loan Type Personal Service Line of Credit Collateral Secured Signature Interest Rate 11.00% Name of Co-Borrower None VISA CREDIT CARD ACCOUNT Account Number 4672090000118067 Date Account Established 03/09/1993 Balance at Date of Death $0.00 Joint Cardholder None MEMBERS 1sT FEDERAL CREDIT UNION TessaC/� O Lending Insurance Support Specialist February 19, 2014 Estate of: JOSEPH E MILLER Date of Death: 01/27/2014 Social Security Number: 184-12-3355 5000 Louise Drive • EO. Box 40 • Mechanicsburg,Pennsylvania 17055 • (800) 283-2328 • www.memberslst.org Total Control Account® Account No. 4048883217 Statement Period From 10101/13 To 12131113 Page 1 of 1 SH-018S13-TCAIP013 JOSEPH E MILLER Your Representative; LIGHT DONALD R 824 LISBURN RD APT 613 CAMP HILL PA 17011-7101 Branch servicing PENNWOOD FIN GROUP your account: 4905 TILGHMAN ST STE 200 ALLENTOWN PA 18104 Telephone: (610) 398-0100 Customer Service: (800) 638-7283 Beneficiary Election Recorded as of 03110/2005 'he new year is here, and if you're thinking about making resolutions, you may want to consider going reen in 2014. You can start with your Total Control Account, by signing up for eSERVICE if you haven't Iready, and electing to receive paperless statements and newsletters. You can begin the registration rocess by visiting www.eservice.metlife.com. By having access to eSERVICE, you can check your Total :ontrol Account online, without having to wait for your statements to come in the mail. Also, using — SERVICE enables you to notify us of an address or phone number change, by selecting "Update Address" r "Update Phone Number." CA SETTLEMENT OPTION = FFECTIYE ANNUAL YIELD 3.00% AS OF 12131113 _ .ccount Summary Beginning Balance $7,52121 Interest $56.12 cnditg Balance,- $7,579.33 i Year To pate 1»tE rest $220.95 Pear To Date Feddral Tax Wdhheld " $0.00 ransaction Details 8 ans ate AGtivtty . Draft No DescrlpUo» Amount Al V31 Interest $18.91 s /30 Interest $18.30 731 Interest $18.91 r,ER -1 BlueCross Highmark Blue Shield 3=5 ► 5 2 747 2 O O Ae OMependenl IA,...of the Blue Cm.mA Blae Shield AamQlalfon 310 • ►.� B1ueShield CaBlp H01, PA 17089 a ® Pedeeal E...pinyec PT.,,.. 000051 PAY TO THE ORDER OF: J E MILLER 105113113i _ AMOUNT EXACTLY********33 DOLLARS AND 00 CENTS $********33. 00 ID.NO R00699817 CLAIM NO 865- 13130224270 TAX NUMBER BATCH NO 05102013051020132 - R � M INC. PNC Bank, National Association ,PHILADELPHIA, PA 19101 NOT VALIDAFTER 12 MONTHS AUTHORIZED N�D SIGNATURE NGHMARN BLUE SHIELD IIaS27472001I■ 1:0310000S31: 86L1743SO41I■ { � im / 11DO1 P 483,612, 033 1R:t y M vc Chink No. , Z� 05 10 13 64 PHILADELPHIA, PA 2058 00907229 e 2058 00907229 36000310 AA 11 V 1 .MIL824LISB17011 Pay to he order of JOSEPH E MILLER 29 V 739 1 824 LISBURN RD VA APT 304 INS DIV $*****25*56 CAMP HILL PA 17011 VOID AFTER ONE YEAR P 0 AL rJ!QIRrIXOORICIA 1F_I 1 1EIllll 1'L002 B71117,1i I jl_I�. ,:,LI gg ��I.IL_ja � I 711: .• IIt' `� = I=gl'i E Ili•••• ITE �T•irnl�"IJII1:�1117�'�j m'It''l-1 �r'lTli�r- =-Ii.ifll.f I` I 7? 1 k-11ili�� r I;il!.:-.�Tai1k�=71r-Iri 11■ 2058 Lo, 1:0000005L81: 00907 2 29411' 2LOSL3 � may! k a m \ _ 3 0m B eee / ( [ ) ) kg = f ) ; § k © a , %/ $ CD ® ® § d 0 m = §c a K) I(D § § 2 / / n . k # . - e § _ . A cx � § . ) 0 | / � ui ri CD � \ } 8 ° § o DMKONLUTHERANSOCIAL MINISTRIES 68272 ESTATE OF JOSEPH MILLER 44262 03/13/14 y INVOICE NUMBER INVOICE DATE r:INVOICE'DESCRIPTION „_GRO5S AMOUNT.' . DISCOUNT .NET AMOUNT..-, ` 329283 01/31/14 REFUND 1362.04 0.00 1362.04 t 1 i 1362.04 0.00 1362,04 I DMKONLUTHERANSOCUL MINISTRIES 68272 ESTATE OF JOSEPH MILLER 44262 03/13/14 E( 2�.±sSxtilNVOiCE NItAteER' < -'-.?xT hr tiNVOtCE DATE tt tNVOtCEbESCRIPTAON ;;,� r'GfTOSSAN3DQNT t 4329283 . .0lSO ;,.,�rE` MOtN 1362 04 0.00 . 1362 04 -' t � .a ' Se A. � 2r� 'L�" .l�a ; +y iv , K fi! 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QNETHQt 1SANt7THREEHUNDREDn'SIX3YeIWOAND04/10b Vowaaer180days PAY- ES7AT QFJQSEPH Mizl�ER 6$272 ,F 1 9021 CA'RDIFF;RQAD :,,,, TO THE tc 1 , ' L ° - ! OOFDER ATTN rTHOMA$MILLER` " L ��(�,� �•n � : RlGHMQNQ VA 23236 ` '0.�.D"C>�Z.�MQ•M,!�9C.{p.Nr'�,I THE BACK OF THIS DOCUMENT CONTAINS AN ARTIFICIAL WATERMARK--HOLD AT AN ANGLE TO VIEW k?Mti<LU*1,!'aV�^JC✓J.�V."Q1Yr(}"�'Lx�+W y"(S•3 1� r lrnn>♦aPr. al,= tanaiinPgGSlognrrnggeiqc.,Ef