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Home My WebLink About02-0459 '\.. 1?-b02-// BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z&0601 HARRISBURG, PA 171Z&-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-16-2002 KILMORE SR 05-15-2000 21 02-0459 CUMBERLAND 101 , i [ j THOMAS J AHRENS AHRENS LAW OFFICES 5521 CARLISLE PIKE, MECHANICS BURG pA'~7~55 '* REV-1S47 EX AfP 101-D2l VANCE E Allount Rellitted ) CHANGED (1) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 .00 .00 100,407.80 (8) MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV:is4j-ix--AFP-[oY:02Y-Ncffici--oF-YNHiifiTANCE-TAX-irpPRAISEMENT~--ALrowANcE-'ijR----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF KILMORE SR VANCE E FILE NO. 21 02-0459 ACN 101 DATE 12-16-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. JointlY Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax NOTE: I~ an assessment was issued previously. lines re~lect ~igures that include the total o~ ALL ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due 14. 15 and/or 1&. 17. 18 and 19 will returns assessed to date. 100,007.80 X 00 = .00 .00 X 06 = .00 .00 X 00 = .00 .00 X 15 = .00 ll9)= .00 (9) llO) 400.00 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 100,407.80 400 00 100,007.80 .00 100,007.80 TAX CREDITS: ",""',""'~I l+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 .00 (11) ll2) ll3) (14) . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) <_D'': ~ lI'J~ lil~8 Gfi .. ~ REV-1500 C","",NWEAlTHOF PENN"LVAN,^ INHERITANCE TAX RETURN FILE NUMBER De,^R=T2~~iv'NU' RESIDENT DECEDENT 21 02 HARR1SBURG,PAH12~_~__ ~_____ __._.~COUNT'(COOE YEAR -----"_.---'-----_._'- ---_._--- --. -- ---, ---- - --- -'--- '-- - DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAl) GSOCIAL SECURITY NUMBER Kilrnore, Sr., Vance E. 207-07-9627 DATe-OF DEATH (MM-OO=YEAR)----- -TEATE OF BIRTH (MM-OD-YEAR) -- -- - --- ---- THIS RETURN MUST BE FILEDlNDUPUCArE-wiTH THE- 05115/2000 _ __ __ _ 03/30/191~__ ___ u_REGISTER OFY>'ILI,~ __ (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER '* .. z l!l g Kilrnore, Isabel C. - I l8:I ~riginal Ret~ o 4. limited Estate I ~ 6_ 09 -----,..,----------- W 2. Supplemental Return .... ..z ..l!l "z 8~ I o o I 459 _ _ NUMB_~ 8 3. Remainder:-Retum (date of death prior to 12=13.82) 5. Federal Estate Tax Retum Required 8. Total Number of Safe DepoSit Boxes o ".Election to tax under Sec. 9113{A){AIlach 8ch 0) 5521 Carlisle Pike = _----1 Mechamcsburg, PA 17055 ~ ~ ~ ~ ~ 2. Slacks and Bonds (Schedule B) 3. Closely Held Corporalion, Pa~nership or Sole-Proprielorship 4. MO~9ages & Noles Receivable (Schedule D) 5_ Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Joinlly Owned Property (Schedule F) o Separate Billin9 Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (tolal Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) o 4a. Future Interest Compromise (date of death after 12-12-82) Decedent Died Testate (Attach copy 181 7. Decedent Maintained a living Trust (Attach of Wiff) copy of Trust) litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between ____,____ _ ___ '____ -----.:1_2-31-91 and 1.:1:!:!!?1-_____ TIllS SECTION MUST BE COMPt.ETED. ALL CORRESPONDENCE AND CDNFIDEN11AI. TAX INFORMATION SHOULD BE DIRECTED TO: ".~Thornas J~ Ahrens. .____ . _ICOMPLETE MAILING ADDRESS---..---.----- FIRM NA.ME (If applica'cle) i Ahrens Law Offices, P.C. ,. rELEPHONE NUMBER =t'7171(,97-I~OOc= =~ I 1. Real Estate (Schedule A) 10. Debts of Decedent, MO~9age Liabil.ies. & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) (1) Non~ ---:'-" Non! (2) (3) (4) (5) --- - (6) ---- (7) (9) (10) None None None None 100,407.80 400.00 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14, Net Value Subject to Tax (line 12 minus line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of line 14 taxable at the spousal tax rate, or Iran,fers under Sec. 9116(a)(1.2) ~ " :! " ~ 8 ~ 16.Amount of line 14 taxable at lineal rate 17. Amount of line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20.0 100,007.80 x .00 x .06 x .12 x .15 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT _ >>BE SURE TO AJjSWER ALL QUESTIONS ON REVERSE SIDE ANO.~ECHECI(I\4ATIf << Copyright 2000 form software only The Lackner Group, Inc. ;I-;! ~' d r-.....: =< ~ l..,j co ,--' (8) 100,407.80 (11) 400.00 (12) 100,007.80 (13) (14) 100,007.80 (15) 0.00 (16) (17) (16) (19) 0.00 Fonn REV-1500 EX (Rev. 6-00) .' .. Decedent's Complete Address: STREET ADDRESS P.O. Box 2015 Messiah Village L- ____ CITY Mechanicsburg . : STATE PA Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credos (A + 8 + C) 3. Interest/Penalty it applicable D. Interest E. Penalty Tolallnterest/Penal/y (0 + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 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. 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable 10. REGISTER OF WILLS, AGENT iiip : 17055 (1) 0.00 (2) 0.00 (3) 0.00 (4) (5) 0.00 (5A) (58) 0.00 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: 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; 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 uin trust for" or payable upon death bank account or security at his or her death?.... 4. Did decedent own an Individual Retfrement Account, annuity, or other non-probate property which contains a beneficiary designation?..... ................... ..............".. ................... Yes No ~ I o ~ o ~ ~ 0 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. , declare fhal J have examined this return, inCluding accompanying schedules and statements, and to the best of my know1edge and belief. It is true, correct and complete_ Declaration of preparero~~an th,e pe!:s1?nal_reJl.~esentalJV_f!_is based~n aU~~m:-ati_l)n of which preparer has any knowledge SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS SIGNA~~SJt.;:L~.- AOORESS 757 Messiah Village Mechanicsburg, P A 17255 SIGNATURE OF PREPARER OTHER THAf,fREPRESENTAWE ADDRESS --rA L- 5521 Carlisle Pike Mechanicsburg, P A 17055 DATE 9 .r;;q~ -1/?,C ~ If ~E --OATE- 5 -7 - t'''L 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 tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. S9116 (a) (1.1) (ii)]. The statute does not exemot 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 twenty-one years of age or younger at death to or for the use of a natural pBrent, Bn adoptive parent. or a stepparent at 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. S9116 1.2) [72 PS. ~9116 (aJ (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. 99116 (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 G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONVVEALTH OF PENNSYLVANtA INHERITANCE TAX RETURN RESIDENT DECEDENT ---.----"------ --'- ___ m___ -- ---- ESTATE OF Kilmore, Sr., Vance E. FILE NUMBER 21 - 02- ~ ~ This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 (S ~es. __ __ _ ! DESCRIPTION OF PROPERTY , 7 % OF ITEM I \ndude the name of the transferee lhalr relatlQnshlp to decedlilfll and the date of transfer I DATE OF DESASTET I DECO'S I EXCLUSION TAXABLE VALUE NUMBER Attaclt s copyorthe deed fof real estate VALUE OF A ~ INTEREST I (IF APPLICABLE) . ls~n LIfe ofCa~;da a~uitY# 77-7700-530089,jO~tannuityl- 200:815.60 50% : 100,407.80 with Isabel C. Kilmore, spouse of the deceased , TOTAL (Also enter on line 7, Recapitulation) 100,407.80 q. .... *' CCJMI.fONWEALTHOF PENNSYLVANIA INHERIiANCE 1M RETURN RESIDENT DECEDENT ESTATE OF . Kllmore, Sr.. Vance E. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Debts of decedent must be reported on Schedule I. -- .ITEM-T-.---- ------ NUMBER I --- j --- - ---- FUNERAL EXPENSES: A. B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions DESCRIPTION Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City Year(s) Commission paid AUorney's Fees Ahrens Law Offices, P.c. -- Thomas J. Ahrens 2. 3. Stale Zip Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Isabel C. Kilmore Street Address P.O. Box 2015 City Mechanicsburg Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. I Other Administrative Costs ___l Slale P A Spouse Zip 17055 FILE NUMBER I 21 - 02- AMOUNT 400.00 TOTAL (Also enter on /ine 9, Recapitulation) 400.00 ... " . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENN$YlVANIA L' INHERITANCE TAX RETURN RESIDENT DeCEDENT ______ u_ NUMB~ 1- NAME AND ADDRESS Of PERSON(S) RECEIVING PROPERTY I FILE NUMBER __ _ 1___21 ~02- RELATIONSHIP TO i DECEDENT J _no NoLU:stInlliteel:s) AMOUNT OR SHARE OF ESTATE ESTATE OF Kilrnore, Sr., Vance E. I. TAXABLE DISTRIBUTIONS (Include outright spousal distributions) : VANCE E KILMORE, SR. AND ISABEL C. KILMORE REVOCABLE Trust I TRUST UlAID May 3.1996. 757 Messiah Village, Mechanicsburg, PA . 17055 I , IEntire Estate I I Enter dollar amounts for distributions shown above on lines 15 through 17, as appropriate, on Rev 1500 cover sheet II. [NON-TAXABLE DISTRIBUTIONS: IA. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECT/ON TO TAX /S NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS I I I [ TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETi