HomeMy WebLinkAbout10-06-14 (2) . .., . . . _.. . .-... .». � .. .- � s �. E a . � f* w,. ..-i - ... .�_ s. .._. xw rl .. .... . «_ . �._.
� 1505610105
REV-1500 Ex�oz_��,�F�> �
enns Lvania OFFICIA�USE ONLY
PA Department of Revenue P „M NY, „ County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO BOX 28o6oi �
Harrisburg,PA i71z8-o6o1 RESIDENT DECEDENT �� �y � C'
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
05/14/2014 02/03/1924
DecedenYs Last Name Su�x DecedenYs First Name MI
Mickey Margaret M
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Sociai Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
� 1. Original Return O 2.Supplemental Return O 3. Remainder Return(Date of Death
Prior to 12-13-82)
p 4. Limited Estate O 4a. Future interest Compromise(date of Q 5. Federal Estate Tax Return Required
death after 12-12-82)
� 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 0 8. Totai Number of 5afe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
O 9. Litigation Proceeds Received O 10. Spousai Poverty Credit(Date of Death O 11. Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) {Attach Schedule O)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
P Daniel Altland, Esquire (717) 730-6260
REGISTER OF WI��S USE ONLY
First Line of Address
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350 S. Sporting Hill Rd c � �
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Second Line of Address 4. F "� c-� .-__
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City or Post Office State ZIP Code ?�tE.F�LED� ;: -
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Mechanicsburg PA 17050 -: c, � .�,
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Correspondent's e-mail address:dan@pdalegal.COm � � ` o
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Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my kno I ge 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.
SIG TURE OF PERSO ES ONSIBLE FQR FILING RETURN ATE
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ADD GOJ ! �v�O�Jul�I1�° - L- � /�f'� ! ` < � l
SIGNRaTU F PREP RER HE HAN PRESENTATIVE D TE
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AD�S� S'_ S,a�r��r `-�-'ll �a�� . �'yl 2�c-�A�i,�� .�.wa �'� l 2 D S" o
PLEASE U E ORIGINA� FORM ON�Y
Side 1
� 1505610105 150561,01,05 �
� 1505610205
REV-15Q0 EX(FI)
Decedent's Sacial Security Number
�e�eaenrs Name: Margaret M. Mickey
REGAPITU�ATION
1. Real Estate(Schedule A). . . .. . . . . . . . .. . . . .. . .. . .. . . . .. . .. . . . .. . . . . . . . 1. 170,000.00
2. Stocks and Bonds(Schedule B) . . . . . . . .. .. . .. . . . . . . . . . .. . . . . . .. . . .. . . . 2 '
3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) . . . . . 3. '
4. Mortgages and Notes Receivable(Schedule D) . . . . . .. . .. . . . . . . .. .. . .. . .. . 4.
5. Cash, Bank Deposits and Miscellaneous Personai Property(Schedule E). . . . . . . 5. 42,218.40
6. Jointly Owned Property(Schedule F) O Separate Billing Requested . . . . . . . 6.
7. Inter-Vivos Transfers&Miscelianeous Non-Probate Property
(Schedule G) O Separate Billing Requested.. . .. . . . 7. 1,474.12
8. Total Gross Assets(totai Lines 1 through 7). . . . . .. . . . .. . . . . . . . . . .. .. . . . . 8. 213,692.52
9. Funeral Expenses and Administrative Costs{Schedule H).. . . . .. . . . . . . . . . . .. 9. ' 19,125.48
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I). . . . . . . . . . . . . .. 10. 52.13
11. Total Deductions(total Lines 9 and 10). . . .. . . . .. . . . . . . . . . .. .. . . . . . . . . . . 11. 19,177.61
12. Net Value of Estate(Line 8 minus Line 11) . . .. . .. .. . . . . . .. .. .. . . . . . . . . . . 12. , 194,514.91
13. Charitable and Governmentai Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J) . . . . . . .. .. . . .. . . . . . . .. . . 13. '
14. Net Value Sub'ect to Tax Line 12 minus Line 13 14. 194,514.91
J t ) . .. . .. .. . . . . .. . . . .. . . . . .
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICAB�E RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec. 9116
(a)(1.2)X A_ 15.
16. Amount of Line 14 taxable
at iineal rate X.0 45 194,514.91 �g. 8,753.17
17. Amount of Line 14 taxable
at sibling rate X.12 17. '
18. Amount of Line 14 taxabie
at collateral rate X.15 18.
19. TAX DUE .. . . .. . . . . .. . . . . . . . . . .. . . . . . . . . . .. . . . . .. . . . .. . . . .. .. . . . .. 19. 8,753.17
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT (�
Side 2
� 1505610205 7,505610205 �
REV-1500 EX{FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Margaret M.Mickey
STREETAQDRESS ._. . _ _ _ _. __
408 Poplar Avenue
CITY _. . _ _ __ STATE _ _ ZIP
New Cumberland PA 17070
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 8,753.17
2. Credits/Payments
A.Prior Payments __ _
B.Discount
___ __ Total Credits(A+B) (2)
3. Interest
(3)
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)
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 8,753.17
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 .......................................................................................... ❑ �
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 YE5,YOU MUST GOMPLETE 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)J.The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets antl
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 far 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 intlividual who has at least one parent in common with the decetlent,whether by blood or adoption.
REV-1502 EX+ (12-12}
: � pennsylvania SCHEDULE A
DEPARTMENT OFREVENUE
INHERITANCE TAX RETURN REAL ESTATE
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Margaret M. Mickey
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 seiler, neither being compelletl ta buy or seii, both having reasonabie knowledge of the relevant facts.
Real property that is jointly-owned with right of survivorship must be disclosed on Schedule P.
Attach a copy of the settlement sheet if the property has been soid.
ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE
NUMBER OF DEATH
DE5CRIPTION
1• 408 PoplarAvenue,New Cumberland, Cumberland County, PA 170,000.00
Deed Book 174, Page 792, PIN:25-25-0008-029
Copy of Settlement Statement dated 8/27114 attached.
TOTAL(Also enter on Line 1, Recapitulation.) $ 170,000.00
If more space is needed,use additional sheets of paper of the same size.
REV-i5o8 EX+(08-12)
: � pennsylvania SCHEDULE E
DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC.
� INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Margaret M. Mickey
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 UA�UE AT DATE
NUMBER DESCRIPTION OF DEATH
�, All accounts at M&T Bank: Checking Account 13799037 1,567.85
2, Checking Account 950264202 10,230.56
3. Certificate of Deposit 31003920510540 12,379.48
4. Certificate of Deposit 31003913384605 15,019.21
5. Refund of premium from Capital Blue Cross -received 6/16/14 371.65
g. Household goods and furnishings sold by auctioneer per consignment contract and settlement
dated 8/6/14,copy attached. 1,072.00
7, Capital Blue Cross refund 6/14/14 371.65
g. PA property tax rebate 7/3/14 750.00
g, Refund Cumberland County Register of Wills 6/27114 100.00
10. Refund Erie Insurance 9/9114 356.00
TOTAL(Also enter on Line 5, Recapitulation) $ 42,218.40
If mare space is needed, use additional sheets of paper of the same size.
REV-1510 EX+ (08-09}
� pennsylvania SCHEDULE G
OEPARTMENTOFREVENUE INTER-VIVOS TRANSFERS AND
I""ER�TANCE T^X RET�R" MISC. NON-PROBATE PROPERTY
RESIDENT pECEDENT
ESTATE OF FILE NUMBER
MARGARET M. MICKEY
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 %OF DECD`S EXCLUSION TAXABLE
INCLUDE THE N.AME OF THE TRANSfEREE,THE:R REU�TiOPlSHIP TO CECEDENT AND
NUMBER TNE DATE OF TRANSFER. :1TfACH.4 COPY OF THE DEED POR REAL ESTATE. VALUE OF ASSET INTEREST {[F APPLC.ABL[i VALUE
1. IRA at M&T Bank,Acct No.35004201817284 1,474.12 100 1,474.12
Beneficiaries: Dianne M.Wintrode,daughter
Suzanne M. Morris,daughter
David E.Mickey,son
TOTAL(Also enter on Line 7, Recapitulation) $ 1,474.12
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+ (08-13)
� : pennsylvania SCHEDULE H
DEPARTMENTOFREVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Margaret M. Mickey
DecedenYs debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1' Parthemore Funeral Home Bridge Street, New Cumberland,PA, paid 6/6/14 7$6.45
2. Rolling Green Cemetery, Carlisle Road, Camp Hill, PA, paid 5116/14 1,830.00
3. St.Theresa Mercy Service, New Cumberland, PA,Funeral luncheon, paid 5/19/14 200.00
B, ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)_ _ __ __ _ __
Street Address
City_..._ __ _ State ZIP
Year(s}Commission Paid: __ _ __
3,500.00
2. attorneyFees: P. Daniel A1tland, Esquire
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation.)
Ciaimant
Street Address _ __ _. _
City _. _ _ State ZIP _ _ _
Relationship of Claimant to Decedent __ ___ _
4. Probate Fees: 413.50
5. Accountant Fees:
6. Tax Return Preparer Fees:
�� Patriot News-estate notice 263.28
e. Cumberland Law Journal-estate notice 75.00
s. PPL:electrict service to real estate listed in Schedule A, paid 5/27/14 50.61
�o. PA American Water:water service to real estate listed in Schedule A,paid 6/11/14 45.75
��. UGI:gas service to real estate listed in Schedule A,paid 6/9/14 103.00
�2. Schedule H continuation attached 11,857.89
TOTAL(Also enter on Line 9, Recapitulation) $ 19,125.48
If more space is needed, use additional sheets of paper of the same size.
SCHEDULE H Continued
ESTATE OF MARGARET M. MICKEY
12. a. Home Depot: wood trim, door stop and paint for garage door, paid 6/13/14 120.00
b. PPL: electric service to real estate listed in Schedule A, paid 6/16/14 69.54
c. Verizon: final TV cable bill with return of equipment, paid 6/20/14 23.47
d. Home Depot: basement floor paint, paid 7/5/14 77.70
e. Castle Clean: carpet cleaning, paid 7/9/14 108.12
f. PPL: electric service to real estate listed in Schedule A, paid 7/13/14 74.07
g. PA American Water: water service to real estate listed in
Schedule A, paid 7/13/14 36.55
h. UGI: gas service to real estate listed in Schedule A, paid 7/13/14 103.00
i. Hepfers Ace Hardware: supplies for repairing basement
baseboard, paid 7/13/14 14.82
j. Budding Company: masonry supplies for repointing chimney, paid 7/12/14 25.40
k. The Guide: ad for sale of house by owner, paid 7/13/14 23.76
l. David Mickey: reimbursed for paint, paid 7/15/14 11.00
m. Lewisberry Gardens: flower for open house, paid 7/16/14 34.69
n. Larry A. Morris: repoint double chimney, paid 7/19/14 360.00
o. Staples: flyers for open house,paid 7/20/14 6.24
p. USPS: stamps for Thank You cards and paying bills, paid 7/14/14 9.80
q. Inspection Center: wood infestation inspection, paid 8/21/14 45.00
r. David Mickey: lawn service and gasoline May through August, paid 8/5/14 350.00
s. Giant: liquid plumber, paid 8/3/14 4.45
t. Home Depot: plumbing supplies to repair tub,paid 8/3/14 31.13
u. R.F. Fager: plumbing supplies to repair laundry faucet and toilet, paid 8/2/14 102.70
v. W.S. Carey Electrical Contractor: 345.00
repairs to electrical system per home inspection report, paid 8/13/14
w. UGI: gas service to real estate listed in Schedule A, paid 8/14/14 91.59
x. PPL: electric service to real estate listed in Schedule A, paid 8/14/14 84.09
y. W.S. Carey Electrical Contractor: repair flickering lights, paid 8/14/14 124.00
z. New Cumberland sewer and trash, paid 8/19/14 115.24
aa. UGI: gas service to real estate listed in Schedule A, Final Bill, paid 9/3/14 8.51
bb. PPL: electric service to real estate listed in Schedule A, Final Bill, paid 9/3/14 54.59
cc. PA American Water: water service to real estate listed in 72.96
Schedule A, Final Bill, paid 9/9/14
dd. USPS: postage, paid 8/11/14 9.80
ee. Dollar Tree: balloons, mailing tape, paid 9/17/14 3.00
ff. Walmart: storage containers for estate records, paid 9/17/14 5.47
gg. Randy Gross Auctioneer commissions for household goods and furnishings 428.80
Schedule E, Item 6.
hh. Settlement charges for sale of real estate listed on Schedule A. See attached 8,883.40
Settlement Statement dated 8/27/14
Schedule E, Item 12 total $11,857.89
�ev-isiz ex+ (iz-�a}
� pennsylvania SCHEDULE I
DEPARTMENTOFREVENUE DEBTS OF DECEDENT,
INHERITANCETAXRETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Margaret M. Mickey
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION 0�DEATH
1• LifeLine Final payment 6/2114 52.13
TOTAL(Also enter on Line 10, Recapitulation) $ 52.13
If more space is needed, insert additionai sheets of the same size.
REV-1513 EX+ (Q1-10)
�' pennsylvania SCHEDULE �
DEPARTMENT OFftEVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Margaret M. Mickey
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS 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. Dianne M.Wintrode,6134 Golfview Drive,Gurnee, IL 60031-4701 1/3
2. Suzanne M. Morris,651 Woodburne Road,Lewisberry,PA 17339 1/3
3. David E.Mickey,811 Brian Drive,Suite 203, Enola,PA 17025 1/3
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:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II — ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
If more space is needed,use additional sheets of paper of the same size.
P. DANIEL ALTLAND
ATTORNEY AT LAW
350 SOUTH $PORTING HILL ROAD
MECHANICSBURG, PA 17050
PHONE: 717-730-6260
FAx: 717-730-6207
EMAIL: dan@pdalegal.com
October 2, 2014
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Register of Wills � � � � �
Cumberland County Courthouse �� :�. r rn `-�
One Courthouse Square `'-' : . �-
Carlisle, PA 17013-3387 ���' ;��; =.� �
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Re: Estate of Margaret M. Mickey ' w � `
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No. 2014-00490 ��" N
Dear Sir/Madam:
Enclosed please find two originals and a copy of an Inheritance Tax Returns to be filed
on behalf of the above-referenced Estate. I am enclosing a check in the amount of$8,753.17 for
the tax which is due. Please time-stamp the extra copy and return it to me in the enclosed self-
addressed stamped envelope.
Thank you for your attention to this matter.
Very truly yours,
��� ���
P. Daniel Altland
PDA:mI
Enclosures
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