HomeMy WebLinkAbout10-28-14 J REV-1500 1505610143
EX(02-11)
PA Department of Revenue OFFICIAL USE ONLY
p Pennsylvania County Code Year File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
PO BOX.280601 INHERITANCE TAX RETURN 2 1 14 0453
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
04 29 2014 01 02 1939
Decedent's Last Name Suffix Decedent's First Name MI
MCMANUS FRANK H
(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 OVALS BELOW
® 1. Original Return ❑ 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)
® g Decedent Died Testate ❑ 7. 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 Poverty Credit(Date of Death ❑ 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 TO:
Name Daytime Telephone Number `
JEAN D SEIBERT 717 232 76
c _ (r
•= .
REGISTE,Rl ILLS l ONEY
First Line of Address L_ I�1 W
3631 NORTH FRONT STREET
• r:? ,...
t 7>
Second Line of Address
co
City or Post Office State 21P Code DATE FILED ll,�j
HARRISBURG PA 17110
Correspondent's e-mail address:
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 TORE F PERSON RESPON FOR FILING RETURN DATE
Marsha Dutton a
ADDRESS
718 Quaker Circle,Apt. 6, Lewisberry, PA 17339
SIGNATURE PREP HER THAN REPRESENTATIVE DATE
Jean D Seibert I
ADDRES
Caldwell & Kearns P.C.
3631 North Front Street, Harrisburg, PA 17110
Side 1
1505610143 1505610143
1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: M C M A N U S, FRANK H
RECAPITULATION
1. Real Estate(Schedule A).......................................................................................... 1.
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 , 112 . 01
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6.
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property 2 7 , 455 . 70
(Schedule G) ❑ Separate Billing Requested............. 7.
8. Total Gross Assets(total Lines 1 through 7).......................................................... 8. 3 3 , 567 . 71
5 880 . 01
9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 9.
.
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................. 10. 22 , 479 50
.
11. Total Deductions(total Lines 9 and 10).................................................................. 11. 28 , 359 51
12 Net Value of Estate(Line 8 minus Line 11) 5 , 208 . 20
............................................................. 12.
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.
5 , 208 . 20
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 2 3 4 37
at lineal rate X .045 5 , 208 . 20 16.
17. Amount of Line 14 taxable
at sibling rate X .12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
19. TAX DUE................................................................................................................... 19. 234 3 7
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑
Side 2
1505610243 1505610243
REV-1500 EX Page 3 File Number 21 - 14 - 0453
Decedent's Complete Address:
DECEDENT'S NAME
McManus, Frank H
STREET ADDRESS
1477 Hillcrest Court, Apt. 808
CITY STATE ZIP
Camp Hill PA 17111
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 234.37
2. Credits/Payments
A. Prior Payments
B. Discount
Total Credits(A +B) (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. (4)
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) 234.37
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;.................................... ❑ ❑x
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?....................................................................................................................... ❑ n
3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?......... ❑ ❑x
4. Did decedent own an individual retirement account,annuity,or other non-probate property which
contains a beneficiary designation?...................................................................................................................... ❑x ❑
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)(u)]. 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,wfiether by bloo or adoption.
pennsylvania SCHEDULE E
DEPARTMENT OFCASH BANK DEPOSITS AND MISC.
EVENUE
RET
INHERITANCE TAXAXRETURRNN �
RESIDENT DECEDENT PERSONAL PROPERTY
FILE NUMBER
ESTATE OF McManus, Frank H
21 - 14 -0453
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 VALUE AT DATE OF
NUMBER DESCRIPTION DEATH
1 Members 1st FCU Savings Account No. 183103-00 5,325.54
2 Members 1st FCU Supplemental Savings Account No. 183103-01 0.21
3 Members 1st FCU Checking Account No. 183103-11 61.15
4 Verizon refund 39.71
5 M&T Bank 6.92
6 Security Deposit 555.58
7 USAA Ins refund 4.15
8 TransUnion refund 14.95
9 Lifel-ock Account refund 1.45
10 JP Morgan Chase refund 41.47
11 USAA Investment Account 48.27
12 Franklin Mint refund 12.61
TOTAL(Also enter on Line 5, Recapitulation) 6,112.01
REV-1510 EX+(08.08)
pennsylvania
DEPARTMENT OF REVENUE SCHEDULE G
INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS &
RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY
ESTATE OF McManus, Frank H FILE NUMBER
21 - 14-0453
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 TAXABLE VALUE
NUMBER Include the name of the transferee,their relationship to decedent VALUE OF ASSET DECD'S (IF APPLICABLE)
and the date of transfer. Attach a copy of the deed for real estate. INTEREST
1 Prudential IRA Account No. E0690361, beneficiaries 27,455.70 27,455.70
are Frank McManus, Jr. and Michael C. McManus, his
sons
TOTAL(Also enter on line 7, Recapitulation) 27,455.70
REV-1611 Ex+(10.09)
pennsylvania FUNERAL
EXPENSES
wA,
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHRESIDENT DECEDENT URN
RITANCE TAX RET
R rDMIMSTpwTIVE COSTS
FILE NUMBER
ESTATE OF McManus, Frank H 21 - 14 -0453
Decedent's debts must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER FUNERAL EXPENSES:
A. 1 Auer Cremation Services 2,011.51
2 Pastor 300.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Marsha Dutton 840.00
Street Address 718 Quaker Circle, Apt. 6
City Lewisberry State PA zip 17339
Year(s)Commission Paid
2. Attorney's Fees Caldwell & Kearns P.C. --Jean D Seibert 2,350.00
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 Register of Wills 133.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 Cumberland County Law Journal -Advertising Letters 75.00
See attached 170.00
TOTAL(Also enter on line 9, Recapitulation) 5,880.01
Schedule H
Funeral E)garm s&
COMMONWEALTHINHERITANCE DTAX RETURN PENNSYLVANIA Administrative Costs continued
RESIDENT DECEDENT
ESTATE OF McManus, Frank H FILE NUMBER
21 - 14-0453
2 Business Journal -Advertising Letters 150.00
3 Pinnacle Health - Medical records charge 20.00
Page 2 of Schedule H
Pennsylvania SCHEDULE I
DEPARTMENT OFDEBTS OF DECEDENT
INHERITANCE TAXAXRETURN
, MORTGAGE
RESIDENT DECEDENT LIABILITIES & LIENS
FILE NUMBER
ESTATE OF McManus, Frank H 21 - 14 -0453
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 Walmart Discover Credit Card 7,100.75
2 Capital One Credit Card 1,773.81
3 USAA Credit Card 2,836.05
4 Dell Financial Services Credit Account 818.77
5 American Express Credit Card 803.83
6 Citi Visa Credit Card 6,958.53
7 Verizon 1,022.77
8 Hershey Kidney Specialists 50.00
9 Shedlosky& Panas Dental 68.00
10 Susquehanna Internal Medicine 11.75
11 Pinnacle 230.08
12 West Shore EMS 107.09
13 PPL Electric 465.72
14 Pay Pal 212.35
15 Planet Fitness 20.00
TOTAL(Also enter on Line 10, Recapitulation) 22,479.50
REV-1513 EX+(01.10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE /�p
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF McManus, Frank H FILE NUMBER
21 - 14 -0453
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not List Trustee(s)
ITAXABLE DISTRIBUTIONS[include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)]
1 Frank H.McManus, Jr. Son 50% of Residue
925 Geary Street, Apt 106
San Francisco, CA 94109
2 Michael C. McManus Son 50% of Residue
2952 Meridian Lane, Apt.10
Mechanicsburg, 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