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Home My WebLink About01-22-15 .J REV-1500 -"' 1505610143 6. OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 60x.280601 INHERITANCE TAX RETURN 21 14 0679 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 06 19 2014 06 02 1967 Decedent's Last Name Suffix Decedent's First Name MI WALLACE ELIZABETH M (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) ❑ 6 Decedent Died TestateEl 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 ❑ 1o.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 R THOMAS FORR JR 814 946 4316 REGISTER OF WILLS USE ONLY V First Line of Address C=:) r tin 1701 FIFTH AVENUE o c� Second Line of Address rn � Cr: f T11 I City or Post Office StbA7r�FILLD �—, State ZIP Code ALTOONA PA 16602 -� L= c7 s ry r M _.,, _ Correspondent's e-mail address: O G `T1 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. SIGNATU F ERSO =RE FOR ING RE N DATE John B. Smilnak s 204 Browning Ave.,Altoona, Pa. 16601 SIGNA�U' OF EPARE�ASENTA E DATE R Thomas Forr Jr l—1b A DRESS Sullivan, Forr, Stokan & Huff 1701 Fifth Avenue, Altoona, PA 16602 Side 1 1505610143 1505610143 J 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: WALLACE, ELIZABETH MARY RECAPITULATION 1. Real Estate(Schedule A)...... ......._........ ......... .........._........ 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. 49 , 155 . 43 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 through 7)......... .........._...................... ............. 8. 49 , 155 . 43 9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 9. 14 , 443 . 00 10, Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................. 10, 2 , 016 . 38 11. Total Deductions(total Lines 9 and 10)................_........... .......... ....................._11. 16 , 459 . 38 12. Net Value of Estate(Line 8 minus Line 11)..........................................................._12. 32 , 696 . 05 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. 32 , 696 . 05 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 32 , 696 . 05 16. 1 , 471 . 32 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. 1 , 471 . 32 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 0679 Decedent's Complete Address: DECEDENT'S NAME WALLACE, ELIZABETH MARY STREET ADDRESS___ -___-____ __ 569 Greason Road STATE ZIP Carlisle PA 17015 Tax Payments and Credits: I. Tax Due(Page 2,Line 19) (1) 1,471.32 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) 1 ,471 .32 Make Check Payable to: REGISTER OF WILLS, AGENT. A R 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 :................................__.......,....................................0 0 ........... b. retain the right to designate who shall use the property transferred or its income;...................__....__E] c. retain a reversionary interest;or.... ................................... .............................................. .......... ...........� ox d. receive the promise for life of either payments, benefits or care?............................ ................................El DX 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receivingadequate consideration?................................._........ .......................... ............................................. 3. Did decedent own an"in trust for" 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 a beneficiary designation?...... ............ ......................... ........................ ......... .........__........ ........... . ox IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETUR For dates of death on or after Jul 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. §91116(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)(6)]. 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 blooYor adoption. -A pennsylvania SCHEDULE diDEPARTMENT OF REVENUE INHERITANCE TAX RETURN CASH, BANK DEPOSITS AND MISC. RESIDENT DECEDENT PERSONAL PROPERTY FILE NUMBER ESTATE OF WALLACE, ELIZABETH MARY 21 - 14-0679 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 Investment Savings and Loan-savings account 29,506.00 2 2012 Jeep Patriot 12,000.00 3 Investment Savings and Loan-Checking Account 3,068.86 4 Final paycheck including vacation and sick days etc. 4,359.33 5 Comcast Refund 150.63 6 State Farm Refund 70.61 TOTAL(Also enter on Line 5, Recapitulation) 49,155.43 REV-1511 EX-(10-09) =* pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FILINERALEXPENSESAND INHERITANCE TAX RESIDENT DECEDENT RETURN ADMINISTRATIVE COSTS ESTATE OF WALLACE, ELIZABETH MARY FILE NUMBER 21 - 14-0679 ITEM Decedent's debts must be reported on Schedule 1. NUMBER NERAL EXPENSES: DESCRIPTION AMOUNT FU A. 1 Jones Funeral Home 6,256.16 2 Funeral Luncheon 170.00 3 Warner's Florist 450.00 4 Aftermath 1,219.76 5 Headstone 1,900.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) John B. SmiInak Street Address 204 Browning Ave. City Altoona State Pa. zip 16601 Year(s)Commission Paid 2. Attorney's Fees Sullivan, Forr, Stokan, Huff& Kormanski 2,250.00 3, I 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 Cumberland County Register of Wills- probate fees 173.50 Cumberland County Register of Wills-additional probate fees 10.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 150.00 7. Other Administrative Costs Penske Rental plus fees and services of removing personal property from residence 1,536.80 and cleaning out apartment See attached 286.78 TOTAL(Also enter on line 9, Recapitulation) 14,443.00 Schedule H COMMONWEALTH OF PENNSYLVANIA Funeral ENMrgm& INHERITANCE TAX RETURN Administrative Cods continued RESIDENT DECEDENT ESTATE OF WALLACE, ELIZABETH MARY I FILE NUMBER 21 - 14-0679 z Cumberland Law Journal- legal advertising 75.00 3 Sentinel Newspaper- legal advertising 211.78 I I I i i I t Page 2 of Schedule H � —A: pennsylvania / SCHEDULEI DEPARTMENT OF REVENUE INHERITANCE TAX RETURN DEBTS OF DECEDENT, MORTGAGE RESIDENT DECEDENT LIABILITIES & LIENS FILE NUMBER ESTATE OF WALLACE, ELIZABETH MARY 21 - 14 -0679 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. REV-1513 EX-(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER WALLACE, ELIZABETH MARY 21 - 14 -0679 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not list Trustee(s) � TAXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 John B. Smilnak Father 50% 204 Browning Ave. Altoona, PA 16602 I 1 2 1 Ann W. Smilnak Mother 50% 204 Browning Ave. ' Altoona, PA 16602 I 3 � 4I 5 I i (Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. I� NON-TAXABLE DISTRIBUTIONS: ,A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN I 1B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS I t 1 TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHE T 0.00