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HomeMy WebLinkAbout07-10-14 (2) 1 1505610101 �1 REV-1500 EX(01-10) � OFFICIAL USE ONLY PA Department of Revenue Pennsylvania Bureau of Individual Taxes County Code Year File Number PO BOX28o6o1 INHERITANCE TAX RETURN Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW ��Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY �' 1; 12-1-Ac,1,40 133 p I 1 ,W 1 I 1 1727P Decedent's Last Name ' Suffix Decedent's First Name MI � UGo �107-17111 1 = ® I El (if Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI ® I I I I I I I I I Il ❑ Spouse's Social Security Number I �� THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW tW I.Originaf Return O 2.Supplemental Return O 3. Remainder Return(date of death j I tt s3 le prior to 12-13.82)_ - p 4.Limited Estate O 4a.Future Interest Compromise(date of O S. Federal Estate Tax Return Required Gx 10 I + death after 12-12-82) 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) r between 12.31-91 and 1-1-95) (Attach Sch.O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name - ' j° 1 Daytime Telephone Number O =8 REGISTER OF WILLS USE ONLY First line of address 3a ,3 MoN � o � s Second line of address I r I. t. ..y a City or Post Office State ZIP Code DATE FILED &E,U 4 A N 11 1 1 lie 11 � CorcespondenYs e-mail address: 1X{d t- C.t 4 U S0 4t C�,r Q_�al W+lt_ Under penalties of perjury.I declare that I have examined this Vetfim.including acdompanying schedules and statements,and to the best of my knomedge 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. 7UR OF P ON RE'SPOreL FOR FILING RETURN DATE v atSrS� �J t t A DRESS o At diC 5t ' SIGN ORE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 1505610101 J ! 1505610105 _i REV-1500 EX Decedent's Social Security Number s Decedera's Name: RECAPITULATION 1. Real Estate(Schedule A). ..1`.t...r.f"...i........ rt. -. i. C f 0 000 2. Stocks and Bonds(Schedule B) .....;...•..... ............... .......... 2. 4 ��• 3. Closely Hold Corporation, Partnership or Sole-Proprietorship(Schedule C) .... . 3. 4. Mortgages and Notes Receivable(Schedule 0)........................... 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. b Lf �, • i 6. Jointly Owned Property(Schedule F) p Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) p Separate Billing Requested........ 7. .. 8. Total Gross Assets(total Lines 1 through 7)...................... ....... 8. 9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. J? '� • Q O 10. Debts of Decedent,Mortgage Liabilities,and Liens Schedule I 10. 11. Total Deductions(total Lines 9 and 10).......... ....................... 11. Ci L b 6 12. 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)t...".....!......_.... 13. 14. Net Value Subject to Tax(Une 12 minus Line 13) ........................ 14. TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 "_' (a)(112)X.0_ • 15. .. 16. Amount of Line 14 taxable at lineal rate X.0 44 16. 17. Amount of Line 14 taxable •• at sibling rate X.12 . 17. 18. Amount of Line 14 taxable` , L r -c,r 3 �, v r r I :•� .r ,,, ; , t at collateralgqrategX.15 18. 19, TAX DUE .}a 7. .. . ..............� .•r' ++.. .............!19. 'G 1' 20, FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT . - C=DP t Side 2 �, 1505610105 1505610105 J (1\ REV-1502 EXr(01-10) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: 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 that is jointly-owned with right of survivorship must be disclosed on Schedule F. r 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 owned as tenant in common. VALUE AT DATE NUMBER It DESCRIPTION OF DEATH 06 0 Punr�tb br aeucd 1Ib4 �{ scnscyycd v t[L, �L(01 aav TOTAL(Also enter on Line 1, Recapitulation.) $ If more space is needed,use additional sheets of paper of the same size. Agar ^^ -----------_..._tom` r .. ...:..tw a or NADE THE !j� .� ,.6C in tAa ymr oI oar teal ens Metaled Sine Aw.deed sixty-four day o1 (1964 q BETWEEN MERLE C. WERTZ and HILDA.L. WERTZ, his wife, of the Township of Monroe, County of Cumberland and State of Pennsylvania, GrsWrs, a.d PAUL S. DLUGOLECKI and STASIA H. DLUCOLECKI, his x1te,•, of the Township of Monroe, County of Cumberland and State of Pennsylvania, - . Grantees: iYlTNESSSTX,tAat in osndderaNae o{ Nineteen Thousand Two Hundred -------- ($19,200.00) -------------------------------_--------------- Dal a, in Rand paid,the reecipt. j,mAonal b Aereby aeknmotadped,Mt mid ymnters do heroep pom M � and eonueY to the mid pmntees i l i ALL that certain County f Cumberland of and situate Pennsy Township of Monroe, County of Cumberland and State of Pennsylvania, bounded and described as follows, to wits BEGINNING at a point on the eastern line of Monroe Street, said point being at the dividing line between Lots Noe. 41 and 42 on the hereinafter mentioned-Plan of Lotot thence along said dividing line North 77 degrees 45 minutes East, one hundred fifty-six and G seventeen hundredths (156.17) feet to a point; thence South 12 degrees 15 minutes East, ninety (90) feet to a point at the dividing line between Lots Noy. 42 and 43 on said plant thence along said dividing line South Try degrees 45 minutes Vest, one hundred fifty-six and seventeen hundredths (156.17) feet to a paint on the eastern line of Monroe Streetq thence 'along the eastern line of Monroe Street, North - 12 degrees 15 minutes Vest. ninety (90) feet to a point, the place of BEGINNING. - - HAVING THEREON ERECTED a split lover brick and trams dwelling house and being known as premises 307 Monroe Street. BEING Lot No. 42 on Plan No. 4 of Trindle Spring Manor, said plan being recorded in the Cumberland County Recorder's Office in Plan Book 14, Page 41. BEING part of the same promisee which Pay C. Wertz, Widow, by deed dated September 9, 1963 and recorded in the Cumberland County Recorder's Office in Deed Book *Z-t Volume 20, Page 1510 granted and conveyed unto the grantors herein. 1110.glob. 8ct$U thy.ier0.Co.Ca pg. NH#uurW A'Is NN M) e, a.r u F p FrM1� •' ,�T d ^(s;° 1+1` ,, : i In H21 PACE Eby i 04116/2014 1:22:22 PM CUMBERLAND COUNTY inst.#196409327-Pane 1 nr 9 i mH 21 PALE HJU AND At mW p.a dor¢,do Atnby omonant Gat they war WARRANT GENERALLY Gt praparty A"*V asotytd. 7N WITNESS WHEREOF,rate dro*tar¢ ha ve Aertanto tot theirhand 4p ft tho day and Yom,Ara above wraem (� a!1e+ra.•saleasM atx..eea e C. Wertz wue bmea.r tt Merl¢ C. Werra , �/ Hilda L. Wartz ,� aatY Stak of Pennsylvania Cosetyei Cumberland n On Gtr,at /,74L 'day of aLars 64,btfon mA 1 tkt '.uh&r*a odker,pentmay appomvd j O.r_ F•�., wt Maria C. Wertz and Hilda L. Wertz, his wife, r. Amown er Ate fortattajaetmOy mooaJ to bt as psna wAaa nanu taasmdbnl to Ge . . r.papotyttA(%bmtibment,and acknmkdped that trio dod aonw/or at parp""Dena i. J t9TTTArX$S WHRRROp.I harm o ad my hood and a01dkt taut ' NOTARY emlo wYrmtweM ry.dME+n,eetwet ......._..�_..........._._...._....�...__......_.........�.... Tltle of OQ/eor, stall of j Ca ty of rs + On art,Al day of .It ,before au, ad andartfpntd od&ar,"—say appeend known to ms faratL/aotor#Y mwaJ b b tAt gran wAow same . subscribed to the waAA,(ftowment,and aeknowtedyod aat treated am for the pum m th'M" aontetned. IN WITNESS WHRHEY/1',I keratmto nt my hand and*POW teat ........_.._�..._._......__..._._..._'"........_....._._.... tau. . �_.____....y.._..._...�.Tate of Oiler_.._. do Aenby 4"ft that me Prod"'rct�"d and oomyte4 part edk addrgr �! Of at wtaeo mama manna is 'S p7 //vt/a"+t+' . kv— J to 4 Attarno for 04/16/2014 1:22:22 PM CUMBERLAND COUNTY inst.#196409327-Pnna 9 If a At 1508 EX+(ii-io) pennsylvania CL1 SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE DECEDENT RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: 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 Mcwbtng �t �� lej , 9a cAA q i L. 9 TOTAL(Also enter on Line 5, Recapitulation) $ If more space is needed, use additional sheets of paper of the same size. BUREAU 28 60°1VIDUAI. TAXES Pennsylvania Inheritance Tax enns lvania BU BOX 280601 y f HARRISBURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE REV-3543 E%DecESEC And Taxpayer Response i®6 m FILE NO.21 ACN 14106446 DATE 02-06-2014 Type of Account Estate of STASIA H DLUGOLECKI Savings SSN Checking Date of Death 12-30-2013 Trust 303 MONROE PAUL S ECKI County CUMBERLAND Certificate OE S STT MECHANICSBURG PA 17055-4044 MEMBERS 1ST FCU provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Account No.382105 Remit Payment and Fors to: Date Established 04-10-2010 REGISTER OF WILLS Account Balance $91 412,98 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $45,706.49 Tax Rate X 0.045 Potential Tax Due $0.045 NOTE': If tax payments are made within three months of the With Potential Discount Tax x 0.95 decedent's date of death,deduct a 5 percent discount on the tax ( ) $(see NOTE') due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A No tax is due. i am the spouse of the deceased or t am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. 13 The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C ❑The tax rate is incorrect. F-1 4,5% 1 am a lineal beneficiary(parent,child,grandchild,etc.)of the deceased. (Select correct tax rate at right, and complete Part 12% 1 am a sibling of the deceased. 3 on reverse.) 15% All other relationships(including none). D F�Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E F]Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. PART Debts and Deductions 2 Allowable debts and deductions must meet both of the following criteria: A. The decedent was legally responsible for payment,and the estate is insufficient to pay the deductible items. B. You paid the debts after the death of the decedent and can furnish proof of payment if requested by the department. (If additional space is required,you may attach 81/2"x 11"sheets of paper.) Date Paid Payee Description Amount Paid Total Enter on Line 5 of Tax Calculation $ PART Tax Calculation 3 If you are making a correction to the establishment date(Line 1)account balance(Line 2),or percent taxable(Line 3), please obtain a written correction from the financial institution and attach it to this form. 1. Enter the date the account was established or titled as it existed at the date of death. 2. Enter the total balance of the account including any interest accrued at the date of death. 3. Enter the percentage of the account that is taxable to you. a. First,determine the percentage owned by the decedent. I. Accounts that are held "intrust for"another or others were 100%owned by the decedent. ii. For joint accounts established more than one year prior to the date of death,the percentage taxable is 100%divided by the total number of owners including the decedent. (For example:2 owners=500%,3 owners=33.33%,4 owners =25%,etc.) b. Next,divide the decedent's percentage owned by the number of surviving owners or beneficiaries. 4, The amount subject to tax is determined by multiplying the account balance by the percent taxable. 5. Enter the total of any debts and deductions claimed from Part 2, 6. The amount taxable is determined by subtracting the debts and deductions from the amount subject to tax. 7. Enter the appropriate tax rate from Step 1 based on your relationship to the decedent. If indicating a different tax rate,please state Official Use Only Q AAF your relationship to the decedent: PA Department of Revenue 1. Date Established 1 2. Account Balance 2 $ PAD 3. Percent Taxable 3 X 1 2 4, Amount Subject to Tax 4 $ 3 5. Debts and Deductions 5 4 6. Amount Taxable 6 $ 5 T Tax Rate 7 X 6 6, Tax Due 8 $ 7 9. With 5%Discount(Tax x .95) 9 X Step 2: Sign and date below. Return TWO completed and signed copies to the Register of Wills listed on the front of this form, along with a check for any payment you are making. Checks must be made payable to"Register of Wills,Agent." Do not send payment directly to the Department of Revenue. Under penalty of perjury, I declare that the facts I have reported above are true,correct and complete to the best of my knowledge and belief. Work Home Taxpayer Signature Telephone`Nu ber Date IF YOU NEED FURTHER ASSISTANCE, CONTACT PENN NIA -DEPARTMENT OF REVENUE DISTRICT OFFICE, OR THE INHERITANCE TAX DIVISION T 717-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEE IS ONLY: 1-800 447-3020 t r ' BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax pennsytvania pD BOX 280601. Information Notice DEPARTMENT OF REVENUE HARRISBURG PA 17128.0601 aEV-rsca cx oec[xec ,engv And Taxpayer Response FILE NO.21 ACN 14106447 DATE 02-06-2014 Type of Account Estate of STASIA H DLUGOLECKI Savings SSN X Checking Date of Death 12-30-2013 Trust PAUL S DLUGOLECKI County CUMBERLAND Certificate 303 MONROE ST MECHANICSBURG PA 17055-4044 MEMBERS IST FCU provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or be ficiary of the account identified. Account No.382105 Remit Payment and Forms to: Date Established 04.10-2010 REGISTER OF WILLS Account Balance $709.70 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $354.85 Tax Rate X 0.045 NOTE': If tax payments are made within three months of the Potential Tax Due $15.97 decedent's date of death,deduct a 5 percent discount on the tax With 50/ Discount(Tax x 0.95) $(see NOTE`) _ due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A F�No tax is due. I am the spouse of the deceased or 1 am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. B ❑The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C F-1 The tax rate is incorrect. ❑ 4.5% 1 am a lineal beneficiary(parent,child,grandchild,etc.)of the deceased. (Select correct tax rate at right, and complete Part 12% 1 am a sibling of the deceased. 3 on reverse.) 15% All other relationships(including none). D F�Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E ❑Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. PART Debts and Deductions 2 Allowable debts and deductions must meet both of the following criteria: A. The decedent was legally responsible for payment, and the estate is insufficient to pay the deductible items. B. You paid the debts after the death of the decedent and can furnish proof of payment if requested by the department. (If additional space is required,you may attach 81/2"x 11"sheets of paper.) Date Paid Payee Description Amount Paid Total Enter on Line 5 of Tax Calculation $ PART Tax Calculation 3 If you are making a correction to the establishment date(Line 1)account balance(Line 2),or percent taxable(Line 3), please obtain a written correction from the financial institution and attach it to this form. 1. Enter the date the account was established or titled as it existed at the date of death. 2. Enter the total balance of the account including any interest accrued at the date of death. 3. Enter the percentage of the account that is taxable to you. a. First,determine the percentage owned by the decedent. L Accounts that are held"in trust for"another or others were 100%owned by the decedent. ii. For joint accounts established more than one year prior to the date of death,the percentage taxable is 100%divided by the total number of owners including the decedent. (For example:2 owners= 50%,3 owners=33.33%,4 owners =25%, etc.) b. Next,divide the decedent's percentage owned by the number of surviving owners or beneficiaries. 4. The amount subject to tax is determined by multiplying the account balance by the percent taxable. 5. Enter the total of any debts and deductions claimed from Part 2. 6. The amount taxable is determined by subtracting the debts and deductions from the amount subject to tax. 7. Enter the appropriate tax rate from Step 1 based on your relationship to the decedent. If indicating a different tax rate, please state Official Use Only Q AAF your relationship to the decedent: PA Department of Revenue 1. Date Established 1 2. Account Balance 2 $ PAD i 3. Percent Taxable 3 X 1 }!i 4. Amount Subject to Tax 4 $ 3 5. Debts and Deductions 5 - -4 6. Amount Taxable 6 $ 5 ) 7. Tax Rate 7 X 6 S. Tax Due 8 $ 7 8 1 9. With 5% Discount (Tax x .95) 9 X Step 2: Sign and date below. Return TWO completed and signed copies to the Register of Wills listed on the front of this form, along with a check for any payment you are making. Checks must be made payable to"Register of Wills,Agent." Do not send payment directly to the Department of Revenue. Under penalty of perjury, I declare that the facts I have reported above are true,correct and complete to the best of my knowledge and belief. Work Home Taxpayer Signature Telephone Number Date IF YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA DEPARTMENT OF REVENUE DISTRICT OFFICE, OR THE INHERITANCE TAX DIVISION AT 717-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020 REV-'511 EX+(10-06) - SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS - RESIDENT DECEDENT ESTATE OF FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 9Z� 0� 1. UA7J1R.4'yw+QtndA� e��`` vH dz.riw.s��1 159fi i1enZ J B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) _. . Street Address City _ __ _State Zip Year(s)Commission Paid: 2. Attorney Fees 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 j 4. Probate Fees '�1 5_ Accountant's Fees 6. Tax Return Preparer's Fees 7. TOTAL(Also enter on line 9, Recapitulation) $ H 1 l b (11 more space is needed,insert additional sheets of the same size) REV`1500 EX Page 3 File Number Decedent's Complete Address: DECEDENTS NAME S'rg s 14 A. STREETADDRESS CITY Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1)�(o lf, G� 2. Credits/Payments A.Prior Payments B.Discount 3. Interest Total Credits(A+B) (2) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (3) 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) Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS I. 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;or.......................................................................................................................... ❑ d. receive the promise for Ile of either payments,benefits or care?...................................................................... ❑ 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 for"or payable-upondeath bank account or security at his or her death?.............. ❑ 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation? ........................................................................................................................ ❑ KA IF THE ANSWER TgANY 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)(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 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 beneficiaries is 4.5 percent, except as noted in 72 P.S.§9116(1.2)[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.