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HomeMy WebLinkAbout11-10-14 J REV-'I 'rJOO 1 1505610143 EX(01-10) �� OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENTOFREVENUE PO BOX.280601 INHERITANCE TAX RETURN 2 1 14 0 0 5 3 9 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 02 06 2014 09 06 1928 DecedenYs Last Name Suffix DecedenYs First Name MI GALLAGHER FRANCIS E (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.Fucure interest Compromise � 5. Federal Estate Tax Return Required (date of death after 12-12-82) s Decedent Died Testate � Decedent Maintained a Living Trust � 8. Total Number of Safe Deposit Boxes � (Attach Copy of Will) � (Attach Copy of Trust) � 9. Litigation Proceeds Received � �p.Spousal Poverty Credit(date of dealh � ��.Election to tax under Sec.9113(A) between 12-31-91 and 1-1-95) (Attach Sch.O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone t�u�ber � CRAIG A DIEHL ESQUIRE CPA 717�763 76�33 S'-�'.,`-s � � � :� �� c� t:-� � , ---^, .,.,. REGIS1fEf�-0F°1NILL�SE ONLI�•} _'� :r:., r.,_ F,_,, e �-�1 " , C') '. First line of address `� `--' - , � .,..� -.1 3464 TRINDLE ROAD � �"' � ; ca Second line of address � �^— tQ � � �� DATE FILE�� City or Post Office State ZIP Code CAMP HILL PA 17011 Correspondent'se-mailaddress: Cdiehl@Cadlehllaw.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. SIGNATURE OF R N RESPONS LE FO ILING RETURN DATE Q Patrick D. Gallgher �� 3c� j ADDRESS 2006 Savannah Circle, Lewes, DE 19958 SIGNATURE OF PREPARER OT ER T N R P SENTATIVE DAT Craig A Diehl Esquire CPA �f ADDRESS 3464 Trindle Road, Camp Hill, PA 17011 Side 1 � 1505610143 1505610143 J J 1505610243 REV-1500 EX DecedenYs Social Security Number �eoedencsName: GALLAGHER� FRANCIS EUGENE RECAPITULATION 1. Real Estate(Schedule A).......................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................... 2. 3. Ciosely 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. 1 , 3 5 4 . 9 2 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested............. 7, 8. Total Gross Assets(total Lines 1-7)....................................................................... g. 1 , 3 5 4 . 9 2 9. Funeral Expenses&Administrative Costs(Schedule H)......................................... 9. 4 , 1 0 1 . 5 3 10. Debts of Decedent,Mortgage Liabilities,&Liens(Schedule I)................................ 10. 1 3 1 . � 9 11. Total Deductions(totai Lines 9&10)...................................................................... 11. 4 , 2 3 2 . 6 2 12• Net Value of Estate(Line 8 minus Line 11)............................................................. 12. -2 r 8 7 7 • 7 � 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. -2 r 8 7 7 • 7� 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 at lineal rate X .045 Q . 0� 16. 17. Amount of Line 14 taxable at sibling rate X .�2 17. 18. Amount of Line 14 taxable at collateral rate X .15 �$• 19. Tax Due..................................................................................................................... 19. 0 . �0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑ Side 2 � 1505610243 1505610243 J REV-1500 EX Page 3 File Number 21 - 14 - 00539 Decedent's Complete Address: DECEDENT'S NAME Gallagher, Francis Eugene STREET ADDRESS 1900 Cooper Circle CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0.00 2. Credits/Payments A• Prior Payments B. Discount Total Credits(A +B) (2) 0.00 3. Interest (3) 0.0 0 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) �.�� Make Check Payable to: REGISTER OF WILLS, AGENT. ��?��'��..�.:� : ..u,...,,. �...,..r #" , `,v. a ,� tn.� rus��}k'��'Y�"v�,'�qs�i'� �,� rt'h:�.�,.,.. . . ., .. . , . ... . . .. "8�.,�'�� �� ... . ... . . .. . � . . . . � 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:.................................... ❑ 0 c. retain a reversionary interest;or.................................................................................................................. ❑ � d. receive the promise for life of either payments,benefits or care?.............................................................. ❑ 0 2. If death occurred after December 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration?....................................................................................................................... ❑ x❑ 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 SCHEDUIE G AND FILE IT AS PART OF THE RETURN. � r j�t, �,'.��w�+` � ,a .�'�,"'l,c.�...,3.,x+a�t'�z�,�,;,>..'ii�xi-3'f �v���`. ��:,F�i.�'� �':X� t,:sl��. s. . .. . �,�.� ..,,. � ... �%3't• .. >��.�.s�,..{"���"�8�'�� �u.,#�2�t�, �:,u ,y �,.,.....,. �''� � . :.s � . 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 decedenYs lineal beneficiaries is 4.5 percent,except as noted in 72 P.S.§9116 1.2)[72 P.S.§9116(a)(1)J. •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.59116(a)(1.3)1. A sibling is defined under Section 9102,as an individual who has at least one parent in common with the decedent,w�iether by blood or adoption. SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTHOFPENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Gallagher, Francis Eugene 21 - 14 - 00539 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 DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Belco Community Credit Union -Savings Account No. 22660 245.60 2 Belco Community Credit Union -Checking Account No. 22660 909.32 3 Various Personal Belongings 200.00 TOTAL(Also enter on Line 5, Recapitulation) 1,354.92 SCHEDULE H FUNERAL�CPENSES& COMMONWEALTH OFPENNSYLVANIA /��y�� 'c�p/�'��/��/��+�+ INHERITANCE TAX RETURN �J�r�INh7 1 fW 1 1 V G WJ 1 J RESIDENT DECEDENT FILE NUMBER ESTATE OF Gallagher, Francis Eugene 21 - 14 -00539 Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Auer Cremation Services of Pennsylvania, Inc. - Funeral Services 2,071.00 B. ADMINISTRATIVE COSTS: �, Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s)Commission paid 2. Attorney's Fees Law Offices of Craig A. Diehl 1,300.00 3, Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wilis, Cumberland County 458.50 5. AccountanYs Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Cumberland Law Journal - Estate Advertisement 75.00 TOTAL(Also enter on line 9, Recapitulation) 4,101.53 Schedule H - Funeral E�erises& COMMNHER TANCEOTAX RE URNANIA q,�minishafive Cos1s continued RESIDENT DECEDENT ESTATE OF Gallagher, Francis Eugene FILE NUMBER 21 - 14 -00539 2 Law Offices of Craig A. Diehl - Postage Reimbursement for DPW Letter 6.49 3 The Sentinel - Estate Advertisement 190.54 Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTHOFPENNSYLVANIA LIABILITIES & LIENS INHERITANCE TAX RETURN � RESIDENT DECEDENT FILE NUMBER ESTATE OF Gallagher, Francis Eugene 21 - 14 -00539 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 Hartzell Rupp Ophthalmology- Medical Bill 30.00 2 Andrews and Patel Associates, PC - Medical Bill 101.09 TOTAL(Also enter on Line 10, Recapitulation) 131.09 REV-1513 EX+(11-08) SCHEDULEJ COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Gallagher, Francis Eugene 21 - 14-00539 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY DoNotListTrustee(s) I, TAXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Patrick D. Gallagher Son 50% of Residue 2006 Savannah Circle Lewes, DE 19958 2 Timothy J. Gallagher Son 50% of Residue 5 Brooke Circle Williamsburg, VA 23188 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 II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET O.00