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HomeMy WebLinkAbout10-07-14 (2) 1505610105 REV-1 500 EX(02-11)(FI) OFFICIAL USE ONLY pennsylvania PA Department of Revenue DEPARTMENT OF REVENUE County Code Year File Number Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN Harrisburg,PA 17128-0601 RESIDENT DECEDENT 13 /19 -3 ENTER DECEDENT INFORMATION BELOW 10272013 08021924 Decedent's Last Name Suffix Decedent's First Name MI STOVER HELEN P (if 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 BOXES BELOW r-x7 1. Original Return Q 2. Supplemental Return Q 3. Remainder Return(Date of Death Prior to 12-13-82) Q. 4. Limited Estate Q 4a. Future interest Compromise(date of Q 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate Q 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) 9. Litigation Proceeds Received Q 10. Spousal Poverty Credit(Date of Death Q 11, Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-96) (Attach Schedule 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ROBERT G. FREY 7172435838 REGISTEEMF WILLS US LY =1 M C'> U3 First Line of Address M r M 5 S . HANOVER ST. _ 71 M c> Second Line of Address -11 (D-n < DATE FILED —1: C-)M City or Post Office State ZIP Code CARLISLE 1 PA 17013 CA) Correspondent's e-mail address: RFREY@FREYTILEY .COM 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, S_IGNADWE OF PERSON RESPO IBLE FOR FILING RETURN DATE ADDSS 136 F STR ET, CARLISLE, PA 17013 SIG N REF`MSENT IVE 1AT1_ ADDRESS 5 SOUTH HANOVER STREET, RLISLE, PA 7013 PLEASE USE ORIGINAL FORM ONLY Side I 1505610105 1505610105 1505610105 REVA500 EX(02-11)(Fl)pennsylvania -OFFICIAL USE ONLY PA Department of Revenue DEPARTMENT OF REVENUE County Code Year File Number Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 10272013 08021924 Decedent's Last Name Suffix Decedent's First Name MI STOVER HELEN P (if 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 BOXES BELOW r—x 1 1. Original Return 2. Supplemental Return Q 3. Remainder Return(Date of Death Prior to 12-13-82) 4. Limited Estate Q 4a. Future interest Compromise(date of 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate Q 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) 9. Litigation Proceeds Received 0 10. Spousal Poverty Credit(Date of Death Q 11. Election to Tax under See,9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ROBERT G. FREY 7172435838 REGISTER OFCOILLS USE ONL34 c:i CC, C*I> M6 First Line of Address ;a Z rrI 5 S . HANOVER ST, Second Line of Address DAT"LED Jr- C.) City or Post Office State ZIP Code CARLISLE f PA 17013 Correspondent's e-mail address: RFREY@FREYTILEY .COM 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. SIGNATURF,OF PE SON RESPONSIBLE FOR FILING RETURN DATE ADDRES§,,-" 136 F STREET, CARLISLE, PA 17013 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS 5 SOUTH HANOVER STREET, CARLISLE, PA 7013 PLEASE USE ORIGINAL FORM ONLY Side I 1505610105 1505610105 J 1505610205 REV-1500 EX(FI) RECAPITULATION 1. Real Estate(Schedule A).. ... .. .. .. .. .. .. .. .. .. .. .... ... .. ... .. .... 1. 0. 00 2. Stocks and Bonds(Schedule B). .. .. . ... .... . ... .. ......... . .. .... .. 2. 0. 00 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C).. . 3. 13.0 0 4. Mortgages and Notes Receivable(Schedule D). ...... ........ .. ... .. ... 4. 0.00 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). .... 5. 0. 00 6. Jointly Owned Property(Schedule F) =Separate Billing Requested.... .. . 6. 0. 011 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) =Separate Billing Requested. .. . .. . 7, 32793. 04 8. Total Gross Assets(total Lines 1 through 7). . .. .. ... ..... .. . .. .. . .. ... 8. 32793. 04 9. Funeral Expenses and Administrative Costs(Schedule H)...... ..... .. ... . 9. 11295. 00 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)......... ....10. 0. 00 11. Total Deductions(total Lines 9 and 10). ... .. . .... .. ..... ..... .. ..... 11. 11295. 00 12. Net Value of Estate(Line 8 minus Line 11).. .. .. ..... ... ...:.. .... . . . . 12. 21498. 04 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J). .. ..... ... .. ..... .. ...13. 0 .1111 14. Net Value Subject to Tax(Line 12 minus Line 13).... .. ... .. .. .. ..... .. 14. 21498.04 TAX CALCULATION-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.0 0 15. 11. 00 16. Amount of Line 14 taxable at lineal rate x.0 4 5 21498. 04 16. 967. 41 17. Amount of Line 14 taxable at sibling rate X .12 17. 0. 00 18. Amount of Line 14 taxable at collateral rate X . 15 18. 0. 00 19. TAX DUE.... .. . .. . .. .. ... .. . . .. . .. .. .. .... . .... .. .... ..... ... .. . 19. 967. 41 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 1505610205 1505610205 J REV-1500 EX(FI) Page 3 File Number 201-16-4554 Decedent's Complete Address: 21-13-1193 DECEDENT'S NAME HELEN P STOVER STREET ADDRESS 648 YORKSHIRE DRIVE CITY STATE 717013 P CARLISLE PA Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 967.41 2. Credits/Payments A.Prior Payments B.Discount Total Credits(A+B) (2) 0.00 3. Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Fill in box on Page 2,Line 20 to request a refund. (4) 0.00 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 967.41 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............................................ ❑ IR c. retain a reversionary interest............................................................................................................................. ❑ d. receive the promise for life of either payments,benefits or care?..................................................................... ❑ 191 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?............. ❑ 191 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. 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(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-1510 EX+(08-09) SCHEDULE G pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERRESIDENT DECEAX DENT MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Helen P Stover 21-13-1193 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. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE, VALUE OF ASSET INTEREST (IFAPPUCABLE) VALUE 1. IRA with Wells Fargo Account 4730 3,718.34 100.00% 0.00 3,718.34 2. IRA with Wells Fargo Account 7164 29,074.70 100.00% 0.00 29,074.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Also enter on Line 7, Recapitulation)$ 32,793.04 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERRESIDENT DECEAX DENT ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Helen P Stover 21-13-1193 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT .A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)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 4. Probate Fees: 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. Additional expenses of real estate after filing of Return 11,295.00 TOTAL(Also enter on Line 9, Recapitulation) $ 11,295.00 If more space is needed,use additional sheets of paper of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Helen P Stover 21-13-1193 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 1 TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec.9116(a)(1.2).J Louise S. Nicholson 1' 136 F Street, Carlisle, PA 17013 Daughter 1/3 Leslie C. Stover 2' 4 Springview Road, Carlisle, PA 17015 Son 1/3 Larry R. Stover 3' 404 Beetem Hollow Road, Newville, PA 17241 Son 1/3 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. [[ 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. 0.00 If more space is needed,use additional sheets of paper of the same size. Customer Correspondence MAC P6102-03A • P.O.Box 6995 Portland,OR 97228-6995 Date of Death Balance Request.Response Form Decedent: Helen P.Stover Case number: 86387515 Date of death: Sunday,October 27,2013 Completed by: Ty McGuire Requested by: Sharon DeVos Contact number: 540-562-9024 Mail: c/o Frey&Tiley Date: September 11,2014 5 South Hanover Street Carlisle,PA 17013 Prmcipal balance Interest paid Accrued Date of death Account title Affiliation Account type Account number as of date of death year to-date of interest balance death Helen P.Stover Sole Owner Checking xxxxxmac7704 $6,865.05 $0.54 $0.04 $6,865.09 Louise S.Nicholson Power of Attorney Helen P.Stover Sole Owner Individual Retirement Account xxxxxxxxXXx4730 $3,715.39 $86.50 $2.95 $3,7i8.34 Helen P.Stover Sole Owner Individual Retirement Account xxxxxxxxxxx7164 $28,987.41 $837.51 $87.29 $29,074.70 Notes:Balances provided are for the last business day prior to the date of death,if the date of death falls on a holiday or weekend. Money Market Checking and Money Market Access accounts pay dividends only. Comments: No Safe Deposit Box was found for the decedent. Please contact the Individual Retirement Account Department at 800-237-8472 for the account numbers ending in 473o and 7164. Real estate expenses: Shipley Energy $ 483.00 Rynard Lawn Service, snow removal $ 33.92. Borough of Carlisle, water and sewer $ 83.82 PP&L $ 40.78 Encompass Insurance $ 149.75 Shipley Energy $ 39.00 Shipley Energy $ 523.86 PP&L $ 17.12 PP&L $ 20.65 Rynard Lawn Service, snow removal $ 216.24 Encompass Insurance $ 149.75 Shipley Energy $ 39.00 Shipley Energy $ 39.00 Shipley Energy $ 578.32 PP&L $ 36.82 Encompass Insurance $ 149.75 Shipley Energy $ 39.00 Borough of Carlisle, water and sewer $ 72.90 PP&L $ 35.87 Shipley Energy $ 39.00 Shipley Energy $ 498.79 Rynard Lawn Service, snow removal $ 42.40 PP&L $ 35.24 Encompass Insurance $ 89.50 Shipley Energy $ 66.25 Charles Holtry, Tax Collector $ 1,246.46 Shipley Energy $ 44.95 PP&L $ 40.83 Encompass Insurance $ 99.25 Shipley Energy $ 44.95 Rynard Lawn Service $ 33.92 Borough of Carlisle, water and sewer $ 74.82 American Modern Select Insurance $ 340.98 Encompass Insurance $ 11.25 PP&L $ 41.24 Rynard Lawn Service $ 135.68 Shipley Energy $ 44.95 Shipley Energy $ 274.10 PP&L $ 64.21 American Modern Select Insurance $ 197.56 Rynard Lawn Service $ 135.68 Expenses reported on 2014-15 School Real Estate Tax $ 2,872.08 Inheritance tax return Transfer tax $ 1,500-00 Expenses reported on Real estate commission $ 9,000.00 Supplemental Return Final water bill $ 29.94 Shipley Energy $ 44.95 PP&L $ 66.58 American Modern Select Insurance $ 197.56 Rynard Lawn Service $ 135.68 Borough of Carlisle, water and sewer $ 74.82 Shipley Energy $ 44.95 PP&L $ 62.27 PP&L $ 12.18 Rynard Lawn Service $ 126.96 Total for Supplemental Return Total $ 20,518.53 $ 11,295.89