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Home My WebLink About06-24-14 J REV-1500°`(M-11) 1505610143 OFFICIAL USE ONLY PA Department of Revenue pennaybra IS cwrgca Year FCe Weser Bureau of Individual Tam �•"ea'be6 PO BOX28MI iNHERI'rANCE TAX RETURN 21 14 0455 Harrisburg,PA 17128.0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth OB 14 2013 10 08 1946 Decedent's Lest Name S" Decedent's First Name Ml BRETT E LYNN (N Applicable)Enter Surviving SpouWS Wrorsnam0n Below Spouse's Last Name Sulk Spouse's Firs(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.ONInal Ream ❑ 2 Supplemental Ratum ❑ 3.Rernain�3A2r Mate of Death Prior to❑ 4.LM*W Estate ❑ 4,{d C aromnd" ❑ S. Federal Estate Tax Retum Required ® 6.µ�d T� ❑ z � •uraOV TAM S. Told NumberotSafa Dapuehewme ❑ a. Proceeds Retmived ❑ 10.apaveen 1231A1 maid' "°�Dim ❑ t1. Schedule o)SeR a11scN CORRESPONDENT•THIS SECTION MUST me COMPLETED.ALL CORRESPONDENCE AND CONPIDENTLALTAX INFORMATION SHOULD BE DlR9CTEO TO: Name Day6meTebphoneNunber JEAN D SEIBERT 717 232 7661 c�1 � REGISTER dF VWLLS USPKONLY r'r C � � First Line oFAddresa ry s-rt i 3631 NORTH FRONT STREET -� Z=);n - « G /C P ED Sodom!Utu of Address o Z3 . DAATF.�aLED City or Post Oface State ZIP Coda HARRISBURG PA 17110 Co u1 � Comespondenfe e-mail address: 1 d ,1 thmitunnemrmNnedldambrm,brctWGgf n1lr�acbeduWmide6mmenta,a�mtMlxat�rry mra MOW .mrrectaM of 1tr9te PeraornfaSwtieklmsad at a66dnoiwhifi(xaparerhas IUTURE OF FOR UN0 DATE Jeffrey L.Cox T AotRESs 863 Mehl Drive,Lemoyne,417043 i DENATURE OF PREP TER REPRUGMEAT DATE i Jean D Seibert Z. ADDRESS Caldwell 8i ma P.C. 3631 North root Street,Harrisburg PA 17110 Side 1 1505610143 1505610143 J 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: BRETT, E LYNN RECAPITULATION . 1. Real Estate(Schedule A).......................................................................................... 1. 59 , 000 00 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&Miscellaneous Personal Property(Schedule E)................ 5. 401 09 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested............. 7, 8. Total Gross Assets(total Lines 1 through 7).......................................................... 8. 59 , 4 0 1 09 . 9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 9. 21 , 531 30 . 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................. 10. 37 , 869 79 11. Total Deductions(total Lines 9 and 10).................................................................. 11, 5 .9 , 40 1 . 0 9 12 0 . 00 Net Value of Estate(Line 8 minus Line 11)............................................................. 12. 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. 0 00, 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. 16. Amount of Line 14 taxable at lineal rate X .045 16. 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. 0 . 00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑ Side 2 1505610243 1505610243 REV-1500 EX Page 3 File Number 21 - 14 - 0455 Decedent's Complete Address: DECEDENT'S NAME---- Brett, E Lynn STREETADDRESS 115 Charlotte Way, Unit 301 CITY STATE ZIP Enola PA 17025 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0.00 2. Credits/Payments A. Prior Payments B. Discount Total Credits(A +B) (2) 0.00 3. Interest (3) 0.00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,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. (5) 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: Yes No a. retain the use or income of the property transferred:..........................................................................___ ❑ 0 b. retain the right to designate who shall use the property transferred or its income;.................................... ❑ Q c. retain a reversionary interest;or.................................................................................................................. ❑ ' ❑x 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?....................................................................................................................... ❑ 0 3. Did decedent own an"in trust for' or payable upon death bank account or security at his or her death?......... ❑ 0 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?...................................................................................................................... ❑ 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. 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)(1)]. 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 retturn 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)]. •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,wfiether(y bloo�or adoption. pennsylvania DEPARTMENT OF REVENUE SCHEDULE A INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF Brett, E Lynn FILE NUMBER 21 - 14 -0455 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. Attach a copy of the settlement sheet if the property has been sold. Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 Real property situate at 115 Charlotte Way, Unit 301, East Pennsboro Township, Cumberland 59,000.00 County, Pennsylvania. For date of death value see attached settlement sheet. TOTAL(Also enter on Line 1, Recapitulation) 59,000.00 fillpennsylvania SCHEDULE E DEPARTMENT OF RETURN CASH BANK DEPOSITS AND MISC. INHERITANCE TAX RETURN � RESIDENT DECEDENT PERSONAL PROPERTY FILE NUMBER ESTATE OF Brett, E Lynn 21 - 14 -0455 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Credit for Real Estate Taxes at settlement 240.05 2 Credit for HOA dues 136.66 3 Santander Bank Account 24.38 TOTAL(Also enter on Line 5, Recapitulation) 401.09 REV-1511 EX-(10-09) e#;7 pennsylvania fir' pS/C1HE 1�1L,EcHCC wr 1 DEPARTMENT OF REVENUE FUNEfRALE)G)ENSESSAND INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS FILE NUMBER ESTATE OF Brett, E Lynn 21 - 14-0455 Decedent's debts must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Hetrick Bitner Funeral Home 2,650.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Jeffrey L. Cox 2;871.42 Street Address 853 Kiehl Drive City Lemoyne State PA zip 17043 Year(s)Commission Paid 2. Attorneys Fees Caldwell & Kearns P.C. --Jean D Seibert 1,200.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills 113.50 Additional Probate Fee 105.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7, Other Administrative Costs 1 Check printing charge 14.24 See attached 14,577.14 TOTAL(Also enter on line 9, Recapitulation) 21,531.30 C Schedule H COMMONWEALTH OF PENNSYLVANIA w FUfterfil E/� S.�y INHERITANCE TAX RETURN Adrll�n�'�Ve Costs colIYnued RESIDENT DECEDENT ESTATE OF Brett, E Lynn FILE NUMBER 21 - 14 -0455 2 PPL Electric 500.00 3 Charles DeHart- Bankruptcy Chapter 13 400.00 4 Junk Hauler 400.00 5 6-5-14 John Walak Real Estate Commission 3,540.00 6 6-5-14 John Walak Real Estate Broker fee 150.00 7 6-5-14 Dorothy Mott- Cent order 11.00 6 6-5-14 Dorothy Mott- Filing fee 176.00 9 6-5-14 Dorothy Mott-Attorney's fee 2,500.00 10 6-5-14 Notary fee 10.00 11 6-5-14 1% Realty Transfer tax 590.00 12 6-5-14 Cumberalnd County Tax Claim Bureau - Delinquent taxes 2,673.76 13 6-5-14 Debbie Lupold -2014 County Real Estate Tax '314.08 14 6-5-14 Stone LaFaver& Shekletski -Tax Cert 10.00 15 6-5-14 Stone LaFaver& Shekletski -Overnight mailing 15.00 16 6-5-14 Westwood Village Condo Assn. - Resale Certificate 200.00 17 6-5-14 Westwood Village Condo Assn. - Dues (August 2013- June 2014) 1,929.13 16 6-5-14 East Pennsboro Township- Sewer and Trash 607.20 19 6-6-14 PPL Electric 550.97 Page 2 of Schedule H pennsylvania SCHEDULE I DEPARTMENT OF DEBTS OF DECEDENT MORTGAGE RETURN INHERITANCE TAX AX RET URRN N f RESIDENT DECEDENT LIABILITIES & LIENS FILE NUMBER ESTATE OF Brett, E Lynn 21 - 14 -0455 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 Santander Mortgage Payoff 16,264.79 2 Duncan McArthur- Payoff 20,000.00 3 Duncan McArthur- Loan interest 1,605.00 TOTAL(Also enter on Line 10, Recapitulation) 37,869.79 REV-1613 EX-(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF Brett, E Lynn FILE NUMBER 21 - 14- 0455 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY 00 Not List Tmstee(c) I, TAXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Jeffrey L. Cox Brother 100%of Estate 853 Kiehl Drive Lemoyne, PA 17043 Enter dollar amounts for distributions shown above on lines 15 through 18 on 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 B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00