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HomeMy WebLinkAbout11-24-14 1505610105 REV_1500 EX(02-11)(FI)T PA Department of Revenue pennsytvania OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 28o6oi INHERITANCE TAX RETURN Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY . .. ............. 04/01/2014 06/07/1926 Decedent's Last Name Suffix Decedent's First Name Ml .................. Beverly DeVore (If Applicable)Enter Surviving Spouse's information Below Spouse's Last Name[ Suffix Spouse's First Name.­1 MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW CW 1.Original Return C=:) 2.Supplemental Return C=:) 3. Remainder Return(Date of Death Prior to 12-13-82) C=:) 4.Limited Estate C=) 4a.Future Interest Compromise(date of C=:) 5. Federal Estate Tax Return Required death after 12-12-82) OND 6.Decedent Died Testate C=:) 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 C=) 10.Spousal Poverty Credit(Date of Death C=) 11. Election to Tax under Sec.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 Heather L. Zielonis E(71 7):76:8�-O��-A�7 � rn O REGISTEER,"91' LLS USE C) r-1 .73 :z First Line of Address rp 771 ,6 Ash Drive Second Line of Address _Tl co t w M r Post Office IbAiif. City or State— ZIP Code FILED iMechanicsburg ................. -TI I PA 17050 ............. ................................. Correspondent's e-mail address:heather@intergraprint.us 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. SIGNATURJE)OF PERSON RESPON IBLg FOR FILING RETURN DATE 11/16/2014 ADDRESS 6 Ash Dyfye, Mechanicsburg, PA 17050 HA EPRESENT E DATE ADDRESS .11 11/16/2014 &I-Ongwood Drive, Mechanicsbrg, PA 17050 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1505610105 1505610205 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: RECAPITULATION 1. Real Estate(Schedule A). ............................................ 1. 2. Stocks and Bonds(Schedule B) ....................................... 2. 200,339.72 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. 4. Mortgages and Notes Receivable(Schedule D)........................... 4. I 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. 22,121.62 6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property C (Schedule G) O Separate Billing Requested........ 7. i 0.00 8. Total Gross Assets(total Lines 1 through 7)............................. 8. 222,461.34 9. Funeral Expenses and Administrative Costs(Schedule H)................... 9, i 40,741.18 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10. 84,613.06 11. Total Deductions(total Lines 9 and 10)................................. 11. 125,354.24 1i 12. Net Value of Estate(Line 8 minus Line 11) .............................. 12. i 97,107.10 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) ........................ 13. I 0.00 i 14. Net Value Subject to Tax(Line 12 minus Line 13) ........................ 14. 97,107.10 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_ 15. 0.00 16. Amount of Line 14 taxable -� at lineal rate X.0 45 97,107.10 16.' 4,369.82 17. Amount of Line 14 taxable at sibling rate X.12 17. 18. Amount of Line 14 taxable at collateral rate X.15 I 18. 19. TAX DUE................ .......................................... 19.( 4,369.82 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 L 1505610205 1505610205 nsV-mo sx(FyPage x File Number Decedent's Complete Address: DECEDENT'S NAME DeVore, Beverly L. 6 Ash Drive CITY STATE ZIP Mechanicsbsurg PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2.Line 19) (1) 436982 2. Credits/Payments A.Prior Paymonts O.00 B.Discount 0.00 Total Credits(A+B) (2) 0.00 3. Interest (3) 0.00 4. 0Line 2isgreater than Line 1 +Line 3.enter the difference. This isthe OVERPAYMENT Fill|noval onPage 2'Line 3Vmrequest urefund. (4) 5. If Line I+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 4.368.82 Make check payable to: REGISTER OFWILLS,AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X° UNTHE APPROPRIATE BLOCKS 1. Did decedent make atransfer and: 0m No u. retain the use orincome of thopmpodyhanefemad------------------------------ El N kretain the right todesignate who shall use the property transferred orits income ............................................ 0 1111111 c. retain areversionary interest------------------------------------------ [] 0 d. receive the promise for life ofeither payments,benefits mcare?...................................................................... [] 0 l If death occurred after Dec.12.1982,did decedent transfer property within one year of death wkhomteceivingodeouotemnxidomUon?------------------------------------' ID 0 8. Did decedent own an"in trust foe'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 obeneficiary designation? ........................................................................................................................ �� |FTHE ANSWER TOANY OPTHE ABOVE QUESTIONS|S YES,YOU MUST COMPLETE SCHEDULE G AND FILE|TASPART OFTHE RETURN. For dates ofdeath onorafter July 1.1094.and before Jan.1. 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse ix3percent[72PS.§0118(o)(1.1)(i)]. For dates of death on or after Jun. 1. 1995, the tax rate imposed on the net wduo of transfers to or for the use of the surviving is O percent [72PS.§9116(a)(1.1)(ii)).The statute does not exempt a transfer to a surviving spousehnmtax.andthostatuhorymquimmonbfordiuo|ouunuofauuetsand filing a tax return are oU||opp|ioub|o 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 o,astepparent m[the child ioOpercent[72PS.§8116(a)(1.2)]. w The tax rate imposed on the net value oftransfers to or for the use of the decedent's linealbeneficiaries is4.5percent,except msnoted in[72PS.§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 P.S.§0i16(a)(1.3)].Asibling iudefined, under Section 9102.as an individual who has atleast one parent in common with the decedent,whether by blood or adoption. REV-1503 EX+(6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF DeVore, Beverly Lou 21 - 14-00385 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH 1 Janey Montgomery Scott 200,339.72 TOTAL(Also enter on line 2, Recapitulation) 200,339.72 Pennsylvania SCHEDULE E DEPARTMENT OFCASH BANK DEPOSITS AND MISC. INHERITANCE TAXAXRETURN � RESIDENT DECEDENT PERSONAL PROPERTY FILE NUMBER ESTATE OF DeVore, Beverly Lou 21 - 14 -00385 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 First Federal Credit Union 20,863.80 Checking Account 2 1991 Dodge Spirit ES 995.00 3 ADT Dividend 6.40 4 MedNVestVaco Corporation Dividend 29.75 5 Tyco Electronics- Pension 220.91 6 Tyco Electronics- Dividend 5.76 TOTAL(Also enter on Line 5, Recapitulation) 22,121.62 REV-1510 EX+(08.09) pennsylvania DEPARTMENT OF REVENUE SCHEDULE G INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF DeVore, Beverly Lou FILE NUMBER 21 - 14 -00385 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 NUMBER Include the name of the transferee,their relationship to decedent VALUE OF ASSET DECD'S TAXABLE VALUE and the date of transfer. Attach a copy of the deed for real estate. INTEREST (IF APPLICABLE) 1 IRA Janey Montgomery Scott 25,396.49 0% 0.00 TOTAL(Also enter on line 7, Recapitulation) 0.00 REV-1511 EX+(10.09) pen nsylva n is SCHEDULE H DEPARTMENT OF REVENUE FUNERAL /'/�AANND INHERITANCE TAX RETURN ADMINISTRATIVE COS 1 J RESIDENT DECEDENT ESTATE OF DeVore, Beverly Lou FILE NUMBER21 - 14 -00385 Decedent's debts must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Myers Buhring Funeral Home and Crematory 19,999.00 Mechanicsburg, PA B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Heather L. Zelonis Patricia D. Sheaffer 20,000.00 Street Address 6 Ash Drive City Mechanicsburg State PA zip 17050 Year(s)Commission Paid 2014 2. Attorney's 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 Register of Wills Cumberland County 508.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs Cumberland Law Journal - Estate Advertisement 75.00 Carlisle, PA See attached 158.68 TOTAL(Also enter on line 9, Recapitulation) 40,741.18 Schedule H COMMONWEALTH OF PENNSYLVANIA Funeral ENenses& INHERITANCE TAX RETURN Administratinie Costs continued RESIDENT DECEDENT ESTATE OF DeVore, Beverly Lou FILE NUMBER 21 - 14 -00385 2 The Sentinel- Estate Advertisement 158.68 Page 2 of Schedule H REV-1512 EX+(12-12) Pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER DeVore, Beverly Lou 21 14 385 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 OF DEATH US Postal Service 49.00 F2. SilverScript Insurance 67.60 F3 Capital Blue Cross 660.15 CVS Pharmacy 260.85 uu�.0 5. : WalMart-various medical supplies. 108.74 6. Holy Spirit Hospital 66,258.90 7. Life Care,Wilson Lane,Mechanicsburg,PA 4,500.00 8. US Department of Treasury-Federal Income Tax,2013 688.00 F-91 I Pennsylvania Department of Revenue-State Tax,2013 438.00 10. Carly A.Pownell-Assistant Care 3,600.00 F1 Pennsylvania Department of Transportation-Title Transfer and Registration 136.00 i�.wwwwewwwiw•wwwwwn 12. West Shore EMS .- 987.11 13. Monie Harshman-reimbursement for food-fellowhip following funeral 91.21 14. US Postal Service - 12.85 15. Patricia Shaeffer-Reimbursement-expenses F750-00 � 16. 'L-Heather Zielonis-Carpet Cleaning;Decedent's bedroom/sitting room 300.00 17. Heather Zielonis-Reimbursement,Duncan DeVore Travel and Hotel Expenses 681.90 Elevator Ready;Inc.Purchase and installsion of elevator for personal use of decedant in Zielonis home 3,445.00 19. Charles Inners,M.D. 38.5-41- F 20. G.Angotti-Administrative/Secretarial Services 750.00 21. Walters&Galloway-Consultation re Probate Estate_75.00 F221 William H.DeVore,Jr.-travel and hotel expense 225 00 23 Members First Federal Credit Union-VISA Credit Card 38.00 24. GEICO Auto Insurance-1991 Dodge ES 360.00 25. The Butcher Shop,Chambersburg,PA -Fellowship following viewing 91.21 TOTAL(Also enter on Line 10,Recapitulation) $ 84,613.06 - If more space is needed,insert additional sheets of the same size. REV-1513 EX+(01-10) 7 pennsylvania SCHEDULE J rr DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: DeVore, Beverly Lou 21 14 385 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).] I. HeatherL Zielonis 6Ash Drive,Mechanicsburg,PA 17050 �Daughther 1/4 of residue, �_. _ __�... '__.g_ �� 2. Patricia D.Sheaffer,8 Longwood Drive Mechanicsburg,PA 17050 Dau hter 1/4 of residue Duncan K DeVore 946VHenning Road,Perkiomenville^PA 18074 ( Son .. 1/4 of residue L3.� 4. [WHarn H DeV14ore,Jr., 14067 Mountain Green Rd,Willow HiII,PA 17172 Son of residue F_ _ f 1 � ll +, 10 of residue 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: i. N/A B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: NIA E TOTAL OF PART II—ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0.0OJ If more space is needed,use additional sheets of paper of the same size.