HomeMy WebLinkAbout09-04-14 � 1505610105
REV-1500 EX�oz-��>�FI>,��
enns lvania OFFICIAL USE ONLY
PA Department of Revenue PE A r,Y County Code Year File Number
BureauofIndividualTaxes �F �U�
PO BOX 280601 INHERITANCE TAX RETURN �I I� ��Q
Harrisbur9,PA i'7iz8-o6oi RESIDENT DECEDENT 0 �i
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYWY Date of Birth MMODYYYY
' ' ' 08/02/2013 ' 01/14/1912 '
Decedent's Last Name Suffix DecedenYs First Name MI
; Downs ' ' Marguerite ', M
(If Applicabie)Enter Surviving Spouse's Information Below
Spouse's Last Name Su�x 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
O 1.Original Return t� 2.Suppiemental Return O 3. Remainder Return(Date of Death
Prior to 12-13-82)
O 4.Limited Estate O 4a. Future Interest Compromise(date of p 5. Federal Estate Tax Return Required
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)
Between 12-31-J1 and 1-1-95) (Attach Schedule O)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRE�T0:
Name Daytime Tele�one Number s � m
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Artell Law Group, LLC ' (717)238�pW ;�-,� �? o
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REGIS� QF V�LLS USE ONLY�-�1
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First Line of Address C"=' �--. 'L! -r�y
4098 Derry Street __ _ �, c �; �
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Second Line of Address -°i � f
.... .... .... .... .... . . ..... . . . .. y r � '^
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City or Post Office State ZIP Code DATE FILED
'Harrisburg PA ;17111 '
CorrespondenYs e-ma�i aadress:colleen@artell-law.com
Under penalties of perjury,I declare that I have examined this return,including accompanying scheduies and statements,and to the best of my knowledge and belief,
it is true,corr and pl Declaratio of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGN O�'P � N E FO I ING`�R_ETURN DArE �` /
E Q `�
ADDRE S
5 Hazelwood Path, Mechanicsburg, PA 17050
SIGNA E OF PREPARER OTHER AN EPRESENTATIVE D TE
a7
ADDRESS
4098 Derry Street, H risburg, PA 17111
PLEASE USE ORIGINAL FORM ONLY
Side 1
� 150567,�1�5 1505610105 J
� 15�5610205
REV-1500 EX(FI)
DecedenYs Social Security Number
oeoeae�rs Name: Marguerite M Downs '
RECAPITULATION
1. Real Estate(Schedule A). ................ .. .......................... L ',
2. Stocks and Bonds(Schedule B) ......... ... .... .......... ............. 2. ' '
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. I '
4. Mortgages and Notes Receivable(Schedule D).. .................... .. ... 4. ', '
5. Cash,Bank Deposits and Misceilaneous Personal Property(Schedule E)... .. .. 5. ', '
6. Jointiy Owned Property(Schedule F} O Separate Biiling Requested ... ,... 6. ', '
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G} O Separate Billing Requested... .. ... 7. '
8. Total Gross Assets(total Lines 1 through 7)......... ................. ... 8. '
9. Funeral Expenses and Administrative Costs(Schedule H). ....... ........... 9. ', 10,000.00 ;
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule i)............... 10. '
11. Total Deductions(total Lines 9 and 10).. ...... ... . ......... ......... ... 11. ' 10,000.00 ';
12. Net Value of Estate(Line 8 minus�ine 11) .............................. 12. ' -10,000.00 '
13. Charitable and Governmental BequestslSec 9113 Trusts for which ,
an election to tax has not been made(Schedule J) .. . .... ... .............. 13. ', -1,5�0.0� ',
14. Net Value Subject to Tax(Line 12 minus Line 13) ............... ..... .... 14. I -8,500.00 ;
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(L2)X.0_ 15. ,
16. Amount of Line 14 taxable .. .. '
at lineai rate X A_ ' 16. '
17. Amount of Line 14 taxable . _ _ .
at sibling rate X.12 ', ' 17.
_ _.._ ...... �Y . .... _ ._ _ _..._m _----
18. Amount of Line 14 taxable
at collateral rate x.15 -8,500.00 ' �g -1,275.00 ',
19. TAX DUE ............... .......................................... 19. -1,275.00 ':
20. FILL IN THE 04'AL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT (�
Side 2
� 15�56],0205 1505610205 J
REV-1500 EX(FI) Page 3 File N�mber
Decedent's Compiete Address:
DECEDENT'S NAME
Marguerite M Downs
STREETADDRESS
100 Mount Allen Road
CITY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) -1,275.00
2. CreditslPayments
A.Prior Payments
B.Discount
Total Credits(A+g) (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.
Fill in oval on Page 2,Line 20 to request a refund. (4) -1,275.00
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.
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���.�,�`� .�..��,,._ .: : �:....... „, , ..,: �� ...... �....
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.......................................................................................... ❑ �
b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ �
c. retain a reversionary interest.............................................................................................................................. ❑ �
d. receive the promise for life 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-upon-death 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? ........................................................................................................................ � ❑
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
«.�s�.. ������°_ . r:� .. .. ....: .. .. .,... ..... .. :;: .... . :.. .. - �� .. �����t�� �
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 khe net value of transfers from a deceased chiid 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,whether by blood or adoption.
REV-1511 EX+ (D3-13)
� pennsylvania SCHEDULE H
DEPARTMENTOFREVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Marguerite M Downs 2013-00988
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
e. ADMINISTRATIVE COSTS:
i. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City ........ _—- ----- - _ ___ ___ _._State -ZIP -
Year(s)Commission Paid:
2. Aktorney Fees:
3. Family Exemption: (If decedenYs address is not the same as claimant's,attach explanation.) '
Claimant
Street Address
City _..._State _____ _ZIP ___.....
Relationship of Claimant to Decedent
4, Probate Fees
5. Accountant fees
6. Tax Return Preparer Fees: '
�� Additional Legal Fees 10,000.00
TOTAL(Also enter on Line 9, Recapitulation) $ 10,000.00
If more space is needed, use additional sheets of paper of the same size.
REV-1513 EX+ (O1-10)
„y, „
<% � -�pennsylvania SCHEDULE �
DEPARTMENT OFREVENUE
INHERITANCE TAX RETURN B E N E FICIARI ES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Marguerite M Downs 2013-00988
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRE55 OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under
Sec.9116(a)(1.2).]
1• Dorothy McCarthy,6310 Pine Street Harrisburg,PA 17112 Sister-in-law 5%
2 Elinore Wharton,127 Buss Street Pen Argyl,PA 18072 Sister-in-law 10°/a
3 Patricia Johnson,703 Napoleon Avenue New Orleans,LA 70115 Niece 10%
4 'Leo McCarthy,1003 Westside Lane Charles Town,WV 25414 Nephew 10%
5 Janet Wilhelm,7149 Sterling Road Harrisburg,PA 17112 Niece 10%
6 Kevin McCarthy, 1392 Shuman Drive Carlisle,PA 17015 Nephew 10%
7 John McCarthy,13 Driftwood Drive Plains,PA 18705 Nephew 10% '
8 James McCarthy,16 Savoy Drive Dallas,PA 18612 Nephew 10%
9 Brian McCarthy,5 Hazelwood Path Mechanicsburg,PA 17050 Nephew 10%
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF 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:
L
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
St.Joseph's Roman Catholic Church,Mechanicsburg,PA 10%
2 Cumberland-Perry Association of Retarded Citizens,Carlisle,PA 5%
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ -1500
If more space is needed,use additional sheets of paper of the same size.
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