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HomeMy WebLinkAbout01-26-15 J REV-1500 EX(01-10) 1505610143 OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO BOx.280601 INHERITANCE TAX RETURN 21 14 0655 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 06 01 2014 09 29 1943 Decedent's Last Name Suffix Decedent's First Name MI BRADY LARRY C (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) ® 8 Decedent Died Testate ❑ 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 ❑ 10.=Poverty Credit(date of death 11.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 Number CRAIG A DIEHL ESQUIRE CPA 717 763 7613 REGISTER OF WILLS USE ONLY ry First line of address ,-, rrl 3464 TRINDLE ROAD o r1 c-� r7 I Second line of address }_ ITI Ci or Post Office ,_J DATE FILED City State ZIP Code CAMP HILL PA 17011 r f"1"t C13 Cn Correspondent's e-mail address: cdiehl@cadiehllaw.com Co 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 PERSON RESPONSIBLE FOR FILING RETURN DATE _ 01 t- ��Z& Cheryl L. Brady ADDRESS 1 West Penn St. Apt.421, Carlisle, PA 17013 SIGNATURE OF PREPARER OTHER THANEP SENTATIVE DATE r Craig A Diehl Esquire CPA 1 ,;,4/1/ , ADDRES . - ­ - (4` 3464 Trindle Road, Camp Hill, PA 17011 Side 1 1505610143 1505610143 J 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: BRADY, LARRY C 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. 894 . 39 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)....................................................................... 8. 894 . 39 9. Funeral Expenses&Administrative Costs(Schedule H)......................................... 9. 5 , 145 . 27 10. Debts of Decedent,Mortgage Liabilities,&Liens(Schedule 1)................................ 10. 4 , 636 . 12 11. Total Deductions(total Lines 9&10)...................................................................... 11. 9 , 781 . 39 12. Net Value of Estate(Line 8 minus Line 11)............................................................. 12. -8 , 887 . 00 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. -8 , 887 . 00 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 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. 0 . 00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. El Side 2 1505610243 1505610243 J REV-1500 EX Page 3 File Number 21 - 14 - 0655 Decedent's Complete Address: DECEDENT'S NAME Brady, Larry C STREET ADDRESS 1917 Spring Road CITY STATE ZIP Carlisle PA 17013 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) 0.00 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) 0.00 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.................................................................................................................. ❑ Fxl d. receive the promise for life of either payments,benefits or care?.............................................................. ❑ F. 2. If death occurred after December 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration?....................................................................................................................... ❑ F 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)(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 1.2)[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 172 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 bloo�or adoption. SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF TAXPENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Brady, Larry C FILE NUMBER 21 - 14-0655 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 PNC Bank Checking Account Ending in 5981 794.39 2 Personal Belongings 100.00 TOTAL(Also enter on Line 5, Recapitulation) 894.39 SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES INHERITANCE TAX RETURN ADMIN STMTI MATS RESIDENT DECEDENT w 1 1 v-u nr�COSTS �7 ESTATE OF Brady, Larry C FILE NUMBER21 - 14-0655 Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Hoffman-Roth Funeral Home&Crematory, Inc. - Funeral Services 4,126.60 B. ADMINISTRATIVE COSTS: 1. 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 893.68 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 Cumberland County Register of Wills 118.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Law Offices of Craig A. Diehl -Certified Mail Reimbursement for DPW Letter 6.49 TOTAL(Also enter on line 9, Recapitulation) 5,145.27 SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES & LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Brady, Larry C FILE NUMBER 21 - 14 -0655 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 West Shore EMS- Emergency Transport Services Bill 167.93 2 Holy Spirit Hospital-Medical Services Bill 275.00 3 Pennsylvania Gastroenterology Consultants- Medical Services Bill 27.55 4 Quest Diagnostics- Laboratory Testing Services Bill 10.00 5 PA Department of Public Welfare-Medical Assistance Bill 1,680.64 6 Claremont Nursing & Rehab Center- Medical Assistance Bill 2,475.00 TOTAL(Also enter on Line 10, Recapitulation) 4,636.12 REV-1513 EX+(11-08) SCHEDULE J COMMONWEALTHINHEICE TAX RETURN ANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF Brady, Larry C I FILE NUMBER 21 - 14-0655 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not ust Trustee(s) I, TAXABLE DISTRIBUTIONS(include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Cheryl L. Brady Sister 100% Residual 0.00 1 West Penn St., Apt. 421 Estate Carlisle, PA 17013 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 Law.0ffWs of Craig A. Diehl 3464 Trindle Road Camp Hill,Pennsylvania 17011 Telephone(7.17)763-7613 Fax(717)763-8293 www.cadiehllaw.coin In Spring Grove,Pennsylvania Craig A.Diehl,Esquire,CPA Robert&Hamilton,Esquire 119A'West Hanover Street January 23,2015 Spring Grove,PA 17362 Telephone:(717)225-1929 Lisa M. Grayson, Esquire Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle,PA 17013 RE: Estate of Larry C. Brady Estate No.21 14 0655 Dear Ms. Grayson: Enclosed for filing please find an original and two (2) copies of the Inheritance Tax Return REV-1500. Please time-stamp and return a copy of the Inheritance Tax Return in the enclosed self-addressed, stamped envelope. Should you have any questions,please feel free to contact me. Sincerely, Craig AADiehl, Esquire, CPA CADldaf Ito i1 Enclosures L~ cr), �a t1 rMT ;f# C.0 ' H 0 nMQn :;dr OIQa r C= Co "m cnC: rt 3 y w G c7 I-' h-� fD co fD ri O 9 C: C) y w ~� Z,3 fD G r• O 3 () ,. cJ v cn r~� ro Ci7 © � V1 Tl ?1 � G t=J r- .� O �-� ►—► � rn ro W fD C: r- Y r n Cl) Cn C3 ry ri o C-0 �Y lD p a ri) d x r cog w`N DNa W 'A O }O O Lri3 -10 00 n N m