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HomeMy WebLinkAbout05-29-14 J 1505610143 REV-1500 Ex�02_,,, ;, PA Department of Revenue OFFICIAL USE ONLY pennsylvania County Code Year File Number Bureau of Individual Taxes �O�TMENTOFREVENUE PO BOX.280601 INHERITANCE TAX RETURN 21 13 01081 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 09 07 2013 05 31 1942 Decedent's Last Name Suffix DecedenYs First Name M� REED �� M (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 � qa.Fucure Interest Compromise 5. Federal Estate Tax Return Re uired (date of death after 12-12-82) ❑ Q � g Decedent Died Testate � Decedent Maintained a Living Trust (nnach Copy of wiu) ❑ (Anach Copy of Trust) 8. Total Number of Safe Deposit Boxes � 9. Litigation Proceeds Received � �p.Spousal Povert Credic�(Date�f Deatn � 11,Election to tax under Sec.9113(A) between 12-31�J1 and -1-95 (AttaCh Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telepho�umber� EDWARD P SEEBER �' � 7rt'1,�,53 3 �2 8 0� Q R��I�E�t-0F V+I�LjLS l�S��ILY ..,� r�� � � � First Line of Address : � �'` ,.,y �� SUITE C400 �� �; � � �_' -i c;, � '�: ca Second Line of Address „ ;z� N r- rn 555 GETTYSBURG PIKE � � N � � � � -n City or Post Office DATE FILED State ZIP Code MECHANICSBURG PA 17055 Correspondent's e-mail address: eps(aaisdc.com Under penalties of perjury,I declare that I have examined this retum,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. TURE 0 ES N LE FOR FILING RETURN � DATE � � Lisa M. Gaffney �( s 406 Berkshire RoadCMechanicsbur �A 17055 SIGNATURE OF EPARER THER THAN REPRESENTATIVE DATE Edward P Seeber �� (� j� ADDRES S te C-400�55 Gettysburg PikedVlechanicsburgCPA 17055 � Side 1 � 1505610143 1505610143 _ _ � 1505610243 REV-1500 EX 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 8�Miscellaneous Personal Property(Schedule E)............... 5. 14 , 8 62 .2 4 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 9, '7 6 7. Inter-Vivos Transfers&Miscellaneous l�nq Probate Property (Schedule G) U Separate Billing Requested............ 7, 3, Jr. �� . �� 8. Total Gross Assets(total Lines 1 through 7)........................................................ g. 18,372 . 00 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 13,551 . 62 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 22 ,370 . 80 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 35, 922 . 42 12. Net Value of Estate(Line 8 minus Line 11).......................................................... �2. -17 , 550 . 42 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)............................................... �4. -17 ,550 . 42 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. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X .045 0 . �� 16. 0 . 0 0 17. Amount of Line 14 taxable at sibling rate X.12 � . �� 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 18. 0 . 0 0 19. TAX DUE................................................................................................................ 19. � . 00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. � Side 2 L 1505610243 1505610243 � REV-1500 EX Page 3 File Number 21-13-01081 Decedent's Complete Address: DECEDENT'S NAME Reed,Vera M. STREETADDRESS 2109 Orchard Road CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0.00 2. Credits/Payments A. Prior Payments B. Discount 0.00 Total Credits(A +B) (2) 0.00 3. Interest (3) 4, If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. �4� Check box on Page 2�ine 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) �.�0 Make Check Pa able 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:..................................................................:............ � Q b. retain the right to dry ignate who shall use the property transferred or its income:.................................. ❑ X c. retain a reversiona interest;or............................................................................................................... � d. receive the promise for life of either payments,benefits or care?............................................................ � 0 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without ❑ ❑ receiving adequate consideration?.................................................................................................................... x 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ Q 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?.................................................................................................................. ❑ � IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YESd1(OU 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 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. 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 decedenYs 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. Rev-1508 EX+���-�0) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, � MISC. DEPARTMENT OF REVENUE INHERITANCETAXRETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Reed,Vera M. 21-13-01081 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Members 1st Federal Credit Union Checking Account No.323981-11 -valued per bank letter 11.84 dated 10/24/13 2 Members 1st Federal Credit Union Savings Account No.323981-00-valued per bank letter 5.66 dated 10/24/13 3 PSECU Regular Share-valued per bank letter dated 10/21/13 112.46 4 2011 Chrysler Town S Country-valued per Kelley Blue Book 11,553.00 5 AAA Central Penn-account refund 34.00 6 Cumberland County Tax Bureau-2012 income tax refund 424.26 7 Erie Insurance-insurance premium refund 89.00 8 PPL-account refund 126.02 9 United States Treasury-2013 income tax refund 2,506.00 TOTAL(Also enter on Line 5, Recapitulation) 14,862.24 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10) Rev-7508 EX+(01-10) pennsyivania SCHEDULE F DEPARTMENTOFREVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Reed,Vera M. 21-13-01081 If an asset was made joint within one year of the decedent's date of death,it must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. Sylvia Albright 2109 Orchard Road Sister Camp Hill, PA 17011 B. C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD�S VALUE OF NUMBER FOR JOIN MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATfACH DEED FOR ALUE OF ASSE INTEREST DECEDENT'S INTEREST TENANT JOINT JOINTLY-HELD REAL ESTATE. 1 A 11/05/2007 Members 1st Federal Credit Union Savings 19.52 50.000% 9.76 Account No. 128450-00-valued per bank letter dated 10/24/13 TOTAL(Also enter on Line 6, Recapitulation) 9.76 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule F(Rev.01-10) Rev-1510 EX+(08-09) SCHEDULE G pennsylvania lNTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Reed,Vera M. 21-13-01081 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH °k OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TR,4NSFER.SATfACFi A COPY OF THE DEIED OR REAL EST TE. VALUE OF ASSET �NTEREST (IF APPLICABLE) VALUE 1 Lisa Gaffney-gift of cash on 8/12/13 4,750.00 100.000% 3,000.00 1,750.00 2 Steven Reed -gift of cash on 8/12/13 4,750.00 100.000% 3,000.00 1,750.00 TOTAL(Also enter on Line 7, Recapitulation) 3,500.00 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev.08-09) REV-1511 EX+��O-09) pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND RESIDENTDEC ENT URN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER ReeddVera M. 21-13-01081 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT q, FUNERAL EXPENSES: See continuation schedule(s)attached 10�839.20 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s)Commission Paid 2. Attorney's Fees JSDC Law Offices 2�00.00 3. Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation) Claimant Street Address City State Zin Relationshio of Claimant to Decedent 4. Probate Fees 158.50 5. AccountanYs Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 253.92 See continuation schedule(s)attached TOTAL(Also enter on line 9d2ecapitulation) 13[�51.62 Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Reed,Vera M. 21-13-01081 ITEM NUMBER DESCRIPTION AMOUNT Funeral Exnenses 1 Boscovs-burial clothing 49.98 2 Musselman Funeral Home&Cremation Services-funeral services 8,487.00 3 Patriot News-obituary publication 244.22 4 Tri-County Memorial Gardens-grave opening&closing 1,858.00 H-A 10,639.20 Other Administrative Gosts 5 Cumberland Law Journal-estate notice publication fee 75.00 6 The Sentinel-estate notice publication fee 178.92 H-67 253.92 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX+(12-08) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT, DEPARTMENT OF REVENUE INHERITANCETAXRETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Reed,Vera M. 21-13-01081 Report debts incurted 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 Best Buy Credit Services No.'4177-balance due per statement 1,200.00 2 Boscovs Credit Card No.*7190-balance due per statement 468.17 3 GE Capital Retail Bank/JCP Credit Card No."0800-balance due per statement 288.30 4 Personal loan by Naomi Albright for payoff of 2011 Chrysler Town 8�Country on 9/4/13 12,021.63 5 PSECU PSL Loan-valued per bank letter dated 10/21/13 1,601.44 6 Sears Credit Card No.'0564-balance due per statement 765.40 7 Union Plus Credit Card No."0439-balance due per statement 6,025.86 TOTAL(Also enter on Line 10, Recapitulation) 22,370.80 (If more space is needed,additional pages of the same size) Copyright(c)2008 form software only The Lackner Group,Inc. Form PA-1500 Schedule I(Rev. 12-OS) REV-1513 EX+(p�-�0) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Reed,Vera M. 21-13-01081 RELATIONSHIP TO NAME AND ADDRESS OF SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) I� TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116 a 1.2 1 Lisa M.Gaffney Daughter 2011 Chrysler 406 Berkshire Road Town&County& Mechanicsburg, PA 17055 50%of residue 2 Steven W. Reed Son 50%of residue 2931 Village Square Road Dover, PA 17315 Total Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet,as a ro riate. NON-TAXABLE DISTRIBUTIONS: II• 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 Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10) jsDC Law O�cEs JAME��SMTI'H�DIEITIIZIQC�CONNELLY�SPADE�CHABAL�YAHN�SEEBIIZ�TOMA.SKO Cheryl L.Baker,CP Certified Paralegal clb@jsdc.com May 28, 2014 P.O.Box 650 HERSHEY,PA 17033 MAIN OFFICE: Register of Wills ,34 s�PE A�EN�E HuMME�STOwN,PA 17036 Cumberland County Courthouse 1 COUI`tl'IOUSe SC1U8T'e WEST SHOaE LocnnoN: Carlisle, PA 17013 555 G�,`''SB�RG P'KE SuITE C400 MECHawcsBUR�,PA 17055 Re: Estate of Vera M. Reed File No. 21-13-1081 TEL.717.533.3280 WWW.JSDC.COM Dear Register: ' GARY L JAMES Mat J.SMrrH,JR. Enclosed are the following documents to be filed in the above-referenced Estate: �oHN�.coNNE��Y,�R. Scorr A.DiErrERiCK 1. An original and two (2) copies of the Pennsylvania lnheritance Tax Return. �AMES F.sPqoE MArrHEw CHABAL,III 2. An original and one (1) copy of the Inventory. NE��w.vAHN EDWARD P.SEEBEP RONALD T.TOMASKO Please time-stamp the extra copies and return them to me in the enclosed self-addressed, s�sAN M.�oE� stamped envelope. co�RTN�K.PoWE�� KaaEN N.CONNE��v CHRISTwE T.BRANN If you have any questions,please feel free to contact me. �ESS,�A E.�oWE GREGORY A.KOGUT,JR. THOMAS J.CAR Sincerely yours, TERESA M.f3EIFSNYDER JaMES D.YouN� JSDC LAW OFFICES cAV�a.HEr,N A��aS M.Mi�oSZEWSKi �;i OF COUNSEL: Cy T 7� GREGORY K.RICHARDS ll 1 L. aker, r KIMBERLY A.BONNER rti i d Paralegal RA�PH M.sA���A AnioaEw H.BaiG�s Enc sures cc: Lisa M. Gaffney, Executrix Reply to: Suite C-400 555 Gettysburg Pike Mechanicsburg,PA 17055 Direct Dial: 717-298-2094 Direct Fax: 717-298-2095 �., . �.�..��. �� �„� � ,. �,��,�� � � � � x � � � zy � � � � � � � � o � � ax � � � � 0 �, � � a � � � � o � � � � v, � � � � � � ,..`�'� � ° � � rn r y t�7 �, �' � �-, n m x' � 7� r.� � c� -�'c _ o cr3 :�7 '� Ci � O > -'-p r`' � !'�t �7 � � ..,,_ tr, .' :"'! C'1 �-+ � �, r;� ` .�:���,.` <:::3 K':.5 � <� �7 O� � � � p 4� � �~� � a y -�, -i '� � rn � � � � � � n O � 7� y x O � � Cn � � • �i#•� f . '. �'� ..i �� HASLER d o i�- ° i s -n =' � I o r.i � N $' � � _� ' • cn � ' G� � �