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Home My WebLink About02-23-15 J Lsos61o140 REV-1500 EX (02-17)(FI) OFFICIAI USE ONLY PA Department of Revenue Counry Code Year Fi1e Number Bureau of Individuai Taxes �NHERITANCE TAX RETURN Po aox 2soso� 2 1 1 3 0 9 0 5 Harrisbu .PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY DBiC Of Bitih MMDDYYYY 3 1 2 3 2 3 2 4 5 0 8 0 6 2 0 1 3 0 3 1 7 1 9 1 7 Decedent's Last Name Su�x Decedent's First Name M� B I L L I N G S J U L I A 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.Originai Return o 2.Supplementai Return � 3.Remainde�Return(Date of Death Priorto 12-13-82) � 4.Limited Estate � 4a.Future Interest Compromise(date of � 5.Federal Estate Tax Return Required death after 12-12-82) � 6.Decedent Died Testate � 7.Oecedent Maintained a Living Trust _ 8.Total Number of Safe Deposit Boxes (Attach Copy ot 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 COMPLETEU.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number I V 0 V • 0 T T 0 I I I ? 1 ? 2 4 3 3 3 4 1 REGISTER Of WIIIS U�NIY -a f"� c n r7 I';'1 � C� —r� �� r�'� First Line of Address �:� -,, � ;.� 1 0 E A S T H I G H S T R E E T �� N � � �� _ ..,,, c�.s , Second Lme of Address "t�7 � OATE FlLED 'i � Ciry or Post Office State ZIP Code � �,=Y C A R L I S L E P A 1 ? 0 1 3 �,� � , �,� s CorrespondenYs e-mail address: 10"fTO�MARTSONI.AW.CUM Under penalUes of perjury.I deGare that I have examined this retum,inciuding accompanying schedules and statements,and to the besl of my knowfedge and beGel. it�s true.correct and complete.Declaration oi preparer other than the personal representaUve is based on ati information ot which preparer has any knowledge. SIGNA URE OF PERSQN ESPON$IBLE FOR FILIN RETURN DATE � �� i�� i � � � � 's A ESS P •0 • BOX 7? TRACYS LANDING MD 20779 SIGNA RE\�PR ER OTHER THAN REPRESENTATIVE <� �D/�T� ( -`\,c�� I �(. ADDRESS 10 EAST NIGH STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 � 1505610140 1505610140 J Continuation of REV-15001nheritance Tax Return Resident�ecedent JULIA E.BILI.INGS 21 13 0905 Decedent's Nart� Page 1 File Number Correspondents Name Daytime Telephone Number 1 V O V . O T T O I I I 7 1 7 2 4 3 3 3 4 1 First fine oi address 1 U E A S T H I G H S T R E E T Second Iine of address City or Past Office State ZIP Code C A R L I S L E P A 1 7 0 1 3 CorrespondenYs e-mait a�lress:IOTTO(�a MARTSONLAW.COM U�ler penaliies af perjury.t dedare tl�at 1 have euamined th retum,im�uding s000mpanying schedules artd statemertts,arri to tlie besl of rtry Inwwtedge snd be5ef, it is true.corted and oompte�e. don of preparer oth tha t representaWe!s based on aIl irt�rrr�aUon oi which preparer hac any krwwledge. SI6NA E F P`SON R N FOR FIUNG A� � �� ,� ADDRESS 1219 HOUSE HOLLOW R AD SPERRYVILLE VA 22740 � 1505610240 REV-1500 EX(FI) DecedenYs Social Security Number oecedent'sName: JULIA E • BILLINGS 3 1 2 3 2 3 2 4 5 RECAPITULATION 0 , 0 0 1. Real Estate(Schedule A) �• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Z• � . � � 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) . . . . . 3. ' 4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . 4. • 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . . . 5. 1 4 4 2 . 5 � 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. � • � � 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) � Separate Billing Requested . . . . . . . 7. � • 0 0 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 1 4 4 2 . 5 � 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9• 1 1 5 . � � 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule I) . . . . . . . . . . . . . 10. � • � � ��, Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 1 1 5 . � � 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12� 1 3 2 7 . 5 � 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . . . . . . . . �3• • 14. Net Value Subject to Tax(Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . 14. 1 3 2 � . 5 � 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. � . � � 16. Amount of Line 14 taxable at lineal rate X.045 • 16. � • � � 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 � 17. � • � 0 18. Amount of Line 14 taxable ], 9 9 . 1 3 at collateral rate X.15 1 3 2 7 . 5 � 18. 19. TAX DUE 1 9 9 • 1 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 � 1505610240 150561024� J REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 2i t3 0905 DECEDENT'S NAME JULIA E. BILLINGS STREET ADDRESS 86 PLUM TREE CIRCLE CITY STATE ZIP NEWVILLE PA 17241 Tax Payments and Credits: �� 199.13 1. Tax Due(Page 2,Line 19) 2. CreditslPayments A.Prior Payments 5.08 B.Discount Total Credits(A+B) (2) 5.08 3. Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to request a refund. (4) 0.00 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 194.05 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 ...................................................................... � � b. retain the right to designate who shall use the property transferred or its income ............................... c. retain a reversionary interest ..................................................................................................... ❑ ❑ d. receive the promise for life of either payments,benefits or care? ....................................................... � � 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... � � 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? ......... ❑ � 4. Did decetlent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation?.................................................................................................. ❑ ❑ 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 imposetl on the net value of transfers to or for the use of the surviving spouse is is 3 percent[72 P,S. §9116(a)(1.1)(i)]. For dates of death on or after Jan. 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 p2 P.s.§s��s(a)(�)]. • 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 blood or adoption. REV-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC. INHERITANCETAXRETURN pERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: JULIA E.BILLINGS 21 13 0905 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH �. Cordier Auctions&Appraisals-additional proceeds from sale of personal property 1,442.50 TOTAL(Also enter on Line 5,Recapitulation) $ 1,442.50 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER JULIA E. BILLINGS 21 13 0905 DecedenYs debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2 Attomey Fees: Martson Law Offices(estimated) 100.00 3, Family Exemption:(If decedenrs address is not the same as claimanYs,attach explanation.) Claimant Street Address �� State Z�P Relationship of Claimant to Decedent 4. Probate Fees: 5 Accountant Fees: 6, Tax Return Preparer Fees: 7, Register of Wills,Cumberland County-filing fee for Supplemental Return 15.00 TOTAL(Aiso enter on Line 9,Recapitulation) $ 115.00 If more space is needed,use additional sheets of paper of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: JULIA E.BILLINGS 21 13 0905 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).] 1. Sibyl A.Grundberg Collateral 221.25 52 Warham Road 1/6 of residue London N41 ST England 2. John Andrew Grundberg Collateral 221.25 1219 House Hollow Road 1/6 of residue Sperryville,VA 22740 3. Carl Grundberg Collateral 221•25 2320 Parker Street,Apt.A 1/6 of residue Berkeley,CA 94704 4. George C.Billings Collateral 221.25 707 Olde Central Way 1/6 of residue Mt. Pleasant,SC 29466 5. Jennifer B. Walge Collateral 221•25 P.O. Box 77 1/6 of residue Tracys Landing,MD 20779 6. Michael J.Billings Collateral 221.25 9 North Summit Avenue 1/6 of residue Chatham,NJ 07928 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF 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: 1. 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size.