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Home My WebLink About08-07-14 REV-1500 t' 1505610143 OFFICIAL USE ONLY PA Department of Revenue Pennsylvania Bureau of lndivWual Taxes ax4r0ode roar FM Nwme: PO 80X.280601 INHERITANCE TAX RETURN 21 14 00330 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 02 25 2014 11 15 1928 Decedents Last Name Sulfur Decedent's First Name Mt BIGGS NANCY B (lf 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 ® f.Ongfnai Return 0 2. Supplemental Return ❑ 3.Remainder Return(Date of Death Priorto 12-13-92) ❑ 4. Limited Estate ❑ 41.Futuro Inmrefr Carymmbt ❑ S Federal Estate Tax Return Required (dole d atom after 121242) 8,Decedent Oleo Taalott ❑ 7. 0x.c4e 1M&vt19h dalirxgTuu 0 S. Total Number of Safe Depose Boxes ® (Ae CqCOPY 0 WE) (A+man COPY d Trust) —��- ❑ S. Litigation Proceeds Received ❑ 10.bSp nal Poverty Ct diit'Dat95of Death ❑ 11,Election to tax under Sec 9113(A) (Attach Schedule O) CORRESPONDENT•THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION$NOUtD BE DIRECTED TO: Name Daytime Telephone Number RICHARD E CONNELL ESQ 717 232 8731 REGISTER OF WILLS USE ONLY->-> C� T First Line of Address 'C:) C 2303 MARKET STREET c� Second Line of Address U>�+ 0 ) City or Post Office State 21P Code DATED CAMP HILL PA 17011 a r �( Correspondent's email address: connell @bMc-law.net tlis tetrua,na1rtM and�nplete lace that I h ofe examined this velum,Including accompanying Schedules and statements,and to the best of my knowledge and belief, prepator other than the personal representative is based on all information of which preparer has any kmoMedge. SIGNAT PERW ESP SAI&.£FOR OLIN r RETURN {MTE 11�Jf1 Kerry L. Biggs ADDRESS 2 ee rg„P 17055 51 TORE OF PREPARE iMAN RE Ai1VE DATE Richard E Connell Esq ApDRE55 Ball, Murren&Connell 2303 Market Street.Camp Hill,PA 17011 Side 1 L 1505610143 1505610143 �1 1506610243 REV-1500 EX Decedent's Social Security Number DemdeM's Name: BIGGS, NANCY B. RECAPITULATION 1. Real Estate(Schedule A),,............................... ............... M1. 2. Stocks and Bonds(Schedule B).........--.................................................................. 2. 9 , 922 . 30 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. 46 , 61 9 - 92 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 20 , 864 . 36 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property 81 270 4 3 (Schedule G) J3 Separate Billing Requested.-.......... 7, , 8. Total Gross Assets(total Lines 1 through 7)...........................--.......................... g, 158 , 677 . 01 9. Funeral Expenses and Administrative Costs(Schedule H).............................-...... 9. 12 , 453 . 43 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)...............-............ 10. 423 . 99 11. Total Deductions(total Lines 9 and 10).................................................................. 11, 12 , 877 . 42 12. Net Value of Estate(Line 8 minus Line 11)........-............................_........._......... 12. 145 , 7 9 9 . 59 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. 145 , 799 . 59 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 .045 145 , 799 . 59 16. 6 , 560 . 98 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 is. 19: TAX DUE.....................................................................................:............................. 19. 6 , 560 . 98 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. a Side 2 1505610243 1606610243 J REV-1500 EX Page File Number 21 - 14 - 00330 Decedent's Complete Address: DECEDENT'S NAME Biggs, Nancy B. STREET ADDRESS 2 Lonk Lane CITY M b STATE ZIP echanicsurg PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 6,560.96 2. Credits/Payments A. Prior Payments 6,304.38 B. Discount 328.05 �- Total Credits(A +8) (2) 6,652.43 3. Interest (3) 0.00 I 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) 71.45 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) _ 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:.................................................................................. El x b. retain the right to designate who shall use the property transferred or its income;................................. c. retain a reversionary interest:or.....--------........_---..........................._.......-....................._..............._.... x d. receive the promise for life of either payments,benefits or care?.....................--..................................... x 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 upon death bank account or security at his or her death?......... El EX 1 4. Did decedent own an individual retirement account,annuity,or other non-probate property which containsa beneficiary designation?...................................................................................................................... ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE 0 AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before Jan. 11 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.§9118 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 tiling 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)1. •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,w ether by bloo or adoption. REV-1503 E%-(6-96) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TM RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Biggs, Nancy B. 21 - 14 -00330 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH 1 Verizon (CUSIP 92343V104) 46.475 9,666.80 208 shares Cmmon Stock High $46.20; Low$46.75; Avg. $46.475 2 Frontier Communications (CUSIP 35906A108) 5.11 255.50 50 shares Common Stock High $5.20; Low$5.02, Avg. $5.11 TOTAL(Also enter on line 2, Recapitulation) 9,922.30 pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS AND MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY FILE NUMBER ESTATE OF Biggs, Nancy B. 21 - 14-00330 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 Country Meadows- Reimbursement 44,360.32 2 COBRA Refund 2,259.60 TOTAL(Also enter on Line 5, Recapitulation) 46,619.92 REV-1509 EX+(01-0tl) pennsylvania DEPARTMENT OF REVENUE SCHEDULE F INHERITANCE TAX RETURN JOINTLY-OWNED PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Biggs, Nancy B. 21 -14-00330 K 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 Kerry L. Biggs 2 Lonk Lane Son A . Mechanicsburg, PA 17055 JOINTLY OWNED PROPERTY: ITEM LETTER DATE DESCRIPTION OF PROPERTY DATE OF HEATH %OF DATE OF DEATH NUMBER FOR JOINT MADE Include name of financial institution and bank account number WLL)E OF ASSET DECD'S VALUE OF TENANT JOINT similar Identifying number.Attach deed for jointly-held real esta INTEREST DECEDENT'S INTEREST 1 A August 2008 Citizens Bank 38,699.00 50% 19,349.50 Checking Account#6100713466 2 A August 2008 Citizens Bank 3,029.72 50% 1,514.86 Savings Account#6140217563 TOTAL(Also enter on line 6, Recapitulation) 20,864.36 REV-1510 EX+(08-09) pennsyovania,E ' SCHEDULE G INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF Biggs, Nancy B. FILE NUMBER 21 - 14-00330 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF EXCLUSION NUMBER Include the name of the transferee,their relationship to docedent VALUE OF ASSET INDTEREST (IF APPLICABLE) TAXABLE VALUE and the date of transfer Attach a copy of the deed for real estate. 1 Member's 1st 105.01 100% 105.01 Account No. 541527-00 2 Member's 1st 72,025.92 100% 72,025.92 Account No, 541527-05 3 MetLife Total Control Account 9,139.50 100% 9,139.50 Account No. 4063990194 TOTAL(Also enter on line 7,Recapitulation) 81,270.45 REV-1511 EX.(10-09) hpennsylvania SCHEDULE DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN RESIDENT DECEDENT AyINNS pTG MSTS FILE NUMBER ESTATE OF Biggs, Nancy B. 21 - 14 -00330 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER FUNERAL EXPENSES: A. 1 Malpezzi Funeral Home 6,312.47 2 Rolling Green Cemetery-Casket 2,305.50 3 Funeral Luncheon 490.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s)Commission Paid 2. Attorneys Fees Ball, Murren &Connell 3,000.00 1 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 Cumberland County Register of Wills 133.50 5. Accountant's Fees 6. Tax Return Preparers Fees Boreman and Babb -2013 Tax Preparation 160.00 7. Other Administrative Costs t Executor's Expenses 51.96 TOTAL(Also enter on line 9, Recapitulation) 12,453.43 pennsypvaniaE SCHEDULE 1 IL INHERITANCE TAX RETURN DEBTS OF DECEDENT, MORTGAGE- RESIDENT DECEDENT LIABILITIES & LIENS FILE NUMBER ESTATE OF Biggs, Nancy B. 21 - 14-00330 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 Pinnacle Cardiovascular 104.03 2 West Shore EMS-BLS 73.77 3 Diamond Pharmacy 246.19 TOTAL(Also enter on Line 10,Recapitulation) 423.99 REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES p INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Biggs,Nancy B. 21 - 14-00330 NAME AND ADDRESS OF PERSON RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER (S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List imstm(s) I. TAXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9116(a)(1.2)j 1 Steven C. Biggs Son One-third less Five 90 Beechwood Drive Thousand Dollars Dillsburg, PA 17019 2 Robin D. Clouser Daughter One-third 1713 Peyton Randolph Court New Cumberland, PA 17070 3 Kerry L. Biggs Son One-third 2 Lonk Lane Mechancisburg,PA 17055 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