HomeMy WebLinkAbout10-16-14 REV-1500 EX(02-11) 'iiE 1505610143
OFFICIAL USE ONLY
PA Department of Revenue pennsylvania County Code Year File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
PO BOX.280601 INHERITANCE TAX RETURN 21 14 0003
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
06 16 2013
Decedent's Last Name Suffix Decedent's First Name MI
COOGAN JAMES P
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
COOGAN SELINA D
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW _
1. Original Returnu 2. Supplemental Return 3. Remainder Return{Date of Death
Prior to 12-13-82)
4. Limited Estate 4a.Future Interest Compromise 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
8 Decedent Died Testate7 Decedent Maintained a Living Trust _ 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
9. Litigation Proceeds Received 10.Spousal PovertyCredit Date of Death (� 11.Election to tax under Sec.9113(A)
between 12-31-91 and 1<-1-95) u (Attach Schedule O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
WM D SCHRACK III ESQ 717 432 9733
REGISTER OF WILLSfIJE ONLY
First Line of Address CD c 3 � c
cb -c1 C-D __- c,
124 W HARRISBURG STREET r'' _� n
Second Line of Address
;.77 Q
(73
d
:DATE-F,ILED-=3
City or Post Office �t
State ZIP Code l'—..
DILLSBURG PA 170191268 - N rte- M
C:) ->1
Correspondent's e-mail address: schracklaw@comcast.net
Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge 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 E OF P RSON RESPONSIBLE F FILING RETURN DATE
Selina D. Coogan
40tRESS
1319 Oak Lane N_etly Cumberland PA 17070
SIGNATURE OF R IER TITAN REPRESENTATIVE DATE
Wm. D. Schrack III Esq.
ADDRE
124 W. Harrisburg Street, Dillsburg, PA 17019-1268
Side 1
1505610143 1505610143
1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: Coogan, James P.
RECAPITULATION
1. Real Estate(Schedule A)........... ......................... ................................................ I
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.
6. Jointly Owned Property(Schedule F) 1:1 Separate Billing Requested............ 6. 7 , 536 . 26
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) Separate Billing Requested............ 7.
8, Total Gross Assets(total Lines I through 7)........................................................ & 7 ,536. 26
9. Funeral Expenses and Administrative Costs(Schedule H)...._........_................... 9. 27 , 764 . 25
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10.
11. Total Deductions(total Lines 9 and 10)................................................................ 11. 27 , 764 . 25
12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. -2.0 , 227 . 99
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. -20 , 227 . 99
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116 0 . 00 15. 0 . 00
(a)(1.2)X.00
16. Amount of Line 14 taxable 7 , 536 . 26 16. 339 . 13
at lineal rate X .045
17. Amount of Line 14 taxable 0 . 00 17. 0 . 00
at sibling rate X.12
18. Amount of Line 14 taxable 0 . 00 18, 0 . 00
at collateral rate X.15
19. TAX DUE......... ..............__............... ....... ............ ...... 19. 339 . 13
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT, D
Side 2
1505610243 1505610243
REV-1500 EX Page 3 File Number 21-14-0003
Decedent's Complete Address:
DECEDENT'S NAME
Coogan, James P.
STREET ADDRESS
1319 Oak Lane
CITY _ STATE ZIP
New Cumberland PA 17070
Tax Payments and Credits:
1. Tax Due(Page 2, Line 19) (1) 339.13
2. Credits/Payments
A. Prior Payments 340.50
B. Discount 0.00
Total Credits(A +B) (2) 340.50
3. Interest (3)
4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) 1.37
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;............................................................................... x]
b. retain the right to designate who shall use the property transferred or its income;.................................. n [x]
c. retain a reversionary interest;or............................................................................................................... U Lx]
d. receive the promise for life of either payments,benefits or care?............................................................ Lj Lx]
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?.................................................................................................................... 0 L-x.I
3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... D U
4. Did decedent own an individual retirement account,annuity,or other non-probate property which _
contains a beneficiary designation?.................................................................................................................. F 1 Cxl
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)(i)].
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 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(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-1509 EX+(01-10)
pennsylvania SCHEDULE F
DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Coogan,James P. 21-14-0003
If 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
A. Michael P. Coogan 1319 Oak Lane Son
New Cumberland, PA 17070
B. Selina D. Coogan 1319 Oak Lane Spouse
New Cumberland, PA 17070
C.
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY o DATE OF DEATH
ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT �o OF
FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR DATE OF DEATH DECD'S VALUE OF
DECEDENT'S INTEREST
NUMBER TENANT JOINT VALUE OF ASSE INTEREST
JOINTLY-HELD REAL ESTATE.
1 AB 06/01/1964 PNC Bank, N.A.-checking account 7,972.14 0.166% 1.323.38
#5140012911
2 AB 06/01/1964 PNC Bank, N.A.-savings account 37,427.01 0.166% 6.212.88
#5005788055
TOTAL(Also enter on Line 6, Recapitulation) 7.536.26
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule F(Rev.01-10)
REV-1511 EX+(10-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERRESIDENT
EDENAX TURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Coogan,James P. 21-14-0003
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 7,104.41
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zio
Year(s)Commission Paid
2. Attornev's Fees Wm. D. Schrack 111 Esq. 850.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State Zio
Relationshio of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 19,809.84
See continuation schedule(s) attached
TOTAL(Also enter on line 9, Recapitulation) 27,764.25
Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-09)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Coogan,James P. 21-14-0003
ITEM
muMoEn DESCRIPTION AMOUNT
Funeral Expenses
1 Gingrich Memorials-marker,foundation,and cemetery inscription 1�25.00
2 PartbemuneFuneral Home&Cremation Services,Inc. 5.579.41
H-A 7.104.41
Other Administratime Coat
J Acme Tree Trimming 'tree trimming expense during period cfadministration 225.00
4 Clerk cfOrphans'Court-Release filing fee <iDO
5 COMCAST'cable during period ofadministration 2.708.00
O F.M. Berkheimer-heat pump repair and service during period of administration 108.00
7 Gingrich'sPlum bing-Meatng-AirConditioning'bathroom water leak repair 87.00
O lLRuth Electric,Inc.'replacement oJmalfunctioning exhaust fan 305.00
8 Lutz Home Improvements-repair and paint bathroom ceiling/wall drywall 1.080.00
10 Miscellaneous expenses during administration 25.00
11 New Cumberland Borough-~oter.sewer and trash expense during period ofadministration 973.00
12 PP&L'electricity during period mfadministration 2.919.69
13 Register nfWills'Inheritance Tax Return filing fee 15.00
14 Scott's-lawn care expense during period nfadministration 1,080.00
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Coogan,James P. 21-14-0003
ITEM
NUMBER DESCRIPTION AMOUNT
15 State Farm -home and auto insurance during period of administration 1.523.00
16 Steve Kramer Roofing, Remodeling&Sheet Metal-repair roof leak of primary residence 6,775.00
17 Terminix-treatment expense during period of administration 292.00
18 West Shore School District real estate taxes 1,628.15
1-1-137 19,809.84
Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98)
REV-1513 EX+(01-10)
pennsylvania SCHEDULE
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Coogan,James P. 21-14-0003
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S)RECEIVING PROPERTYDECEDENT
Do Not List TniStge(s) (Words) ($$$)
TAXABLE DISTRIBUTIONS (include outright spousal
distributions,and transfers
under Sec.9116 a 1.2
Selina D. Coogan Spouse
1319 Oak Lane
New Cumberland, PA 17070
Total
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as app,opriate.
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 SHEETI
Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10)
pennsytvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE T
PO Box 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1549 EX AFP (12-13)
HARRISBURG PA 17128-0901 JOINTLY HELD OR TRUST ASSETS
DATE D3-31-2014
ESTATE OF COOGAN JAMES P
DATE OF DEATH 06-16-2013
FILE NUMBER 21 14-0003
COUNTY CUMBERLAND
SSN/DC
MICHAEL P COOGAN ACN 15148328
1319 OAK LN APPEAL BY DATE:05-30-2014
NEW CUMBERLAND PA 17070-1355 (See reverse side under Objecdons)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
I COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS
-----------------------------I--------------------------------------
REY-1548 EX AFP Cl2-13)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE- 03-31-2014
ESTATE OF:CODGAN JAMES P DATE OF DEATH:06-16-2013 COUNTY:CUMBERLAND
FILE NO. : 21 14-9003 S.S/D.C. NO. : ACN- 15148328
TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5005788055
TYPE OF ACCOUNT: ( ))SAVINGS C CHECKING ( )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 03-28-2008
Account Balance 37.427.01 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 6,237.96 UPPER PORTION OF THIS NOTICE
Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 6,237.96 REGISTER OF WILLS AT THE
Tax Rate y D45 ABOVE ADDRESS. MAKE CHECK
Tax Due280.71 OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
12.31-2013 CDC18603 .00 280.71
TOTAL TAX PAYMENT 280.71
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DOE .00
• IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
pennsytvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
PO Sox 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13)
HARRISBURG PA 1712E-0401 JOINTLY HELD OR TRUST ASSETS
DATE 03-31-2014
ESTATE OF COOGAN JAMES P
DATE OF DEATH 06-16-2013
FILE NUMBER 21 14-0003
COUNTY CUMBERLAND
SSN/DC
MICHAEL P COOGAN ACN 13148326
1319 OAK LN APPEAL BY DATE:05-30-2014
NEW CUMBERLAND PA 17070-1335 (See reverse side underObjecdons)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE '; RETAIN LOWER PORTION FOR YOUR RECORDS !—
REV=1548 E?C-AFP-f12=13?------------------------------------------------------------- ------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 03-31-2014
ESTATE OF:COOGAN JAMES P DATE OF DEATH:06-16-2013 COUNTY:CUMBERLAND
FILE NO. : 21 14-0003 S.S/O.C. NO. : ACN: 13148326
TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5140012911
TYPE OF ACCOUNT: C )SAVINGS CX) CHECKING ( )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 06-01-1964
Account Balance 7,972.14 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 1,328.72_ UPPER PORTION OF THIS NOTICE
Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 1,328.72 REGISTER OF WILLS AT THE
Tax Rate y •045 ABOVE ADDRESS, MAKE CHECK
Tax Due 59.79 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C•►)
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
12-31-2013 CDO18601 .00 59.79
TOTAL TAX PAYMENT 59.79
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE OO
r IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
LAW OFFICE OF
Wm. D. SCHRACK III
124 WEST HARRISBURG STREET
DILLSBURG, PA 17019-1268
Telephone 717-432-9733 E-mail
Telefax 717-432-1053 Schracklaw@comcast.net
October 15, 2014
The Register of Wills
Cumberland County Court House
One Courthouse Square
Carlisle, PA 17013-3387
Re: The Estate of James P. Coogan
D/D: June 16, 2013
File #: 21-14-0003
Ladies:
. You will find enclosed with this letter two complete REV-1500 Resident Decedent
Inheritance Tax Returns signed by widow, Selina D. Coogan. Also enclosed is a cover
sheet stamped "copy" which I ask that you time-stamp and return to me for my records.
Appended to the bottom of this letter is a check for the filing fee of$15.00.
Thank you for your attention to this request.
Sincerely,
M. D. SCHRACK III
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