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Home My WebLink About04-08-15 J i°�I pennsylvan�a 15 0 5 61410 5 oevaarnervrornevenue EX(03-14)(FI) REV-150Q OFFICIAL USE ONLY Bureau of Individual Taxes ?/ Year File Number ,''l 1 _ I Count o e Po BOx 280601 INHERITANCE TAX RETURN �1� �/�� , Harrisburg, PA 17128-0601 RESIDENT DECEDENT ' �� ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY _-_._______ __._. . � 171- ! 10032009 �I 07171981 � _ _ . ... DecedenYs Last Name Suffix DecedenYs First Name MI _ _..... . ____ ! Bowser � Mrs , , Kristin ' ' _ _ _ . _.. .. _._ . . _ _. _ _ _. (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M� ,� Bowser _ Mr Christopher ; ' _ _ _ _ _ _ , _ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW p 1. Original Return � 2. Supplemental Return p 3. Remainder Return(date of death prior to 12-13-82) p 4.Agriculture Exemption(date of p 5. Future Interest Compromise(date of p 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) p 7. Decedent Died Testate p 8. Decedent Maintained a Living Trust _ 9. Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) � 10. Litigation Proceeds Received p 11. Non-Probate Transferee Return O 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) O 13. Business Assets � 14. Spouse is Sole Beneficiary (No trust involved) CORRESPONDENT- THIS SECTION MUST BE COMPLETED,ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number _._ _ _ _ - , Robert F. Claraval, Esq. (717) 233-4780 ' ,, ......... _.._. . ...... ........ ..... .......... .. . .. . ....... ....... .......r..v ..... . ....... ... ..... ....... ..... ...... ... .......... �� First Line of Address _ � c~ �7 � _ �? � 500 North 3rd Street � � --�� a � Second Line of Address � � 1-�- � --�� C7 ;�"' "�.- �'�? QO �,7 C7 � Second Floor , . U7 °- . . �,x';, .. . City or Post Office . State ZIP Code ` a e� � "T] -r� --n _ � ';� -�1 � '"rY Harrisburg PA 17101 > �� __ _ _ � Correspondent's email address: RFCLAW@C0171C8St.f18t .:.y � C!a � REGISTER OF WILLS USE ONLY REGISTER OF WILLS USE ONLY t1ATE FI4EQ MMCt�YYYY : DATE FILED STAMP PLEASE USE ORIGINA� FORM ONLY Side 1 i iiiiii iiiii iiiii iiii�iiiii iii�iiiii iiii�iiiii iiiii iiii iiii � � 1 056 410 1505614105 � _ ro��rii,i.rnrn , , � 15056142�5 REV-1500 EX(FI) DecedenYs Social Security Number ' 171-62-1666 DecedenYs Name: 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 and Notes Receivable(Schedule D) . .. .. .. . .. .. . .. . . . . .. .. .. . . _ : 4. _.__. ..__.__. . . ,. ._._.__ 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . . . 5. ' a._ ._..� , .20 000.00 6. Jointiy Owned Property(Schedule F) O Separate Billing Requested .. .. . . . 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested.. . . . . .. 7 8. Total Gross Assets(total Lines 1 through 7). . . . . .. . .. .. .. . . . . .. .. . . . . . . . 8. 9. Funeral Expenses and Administrative Costs(Schedule H). .. . . . . . .. .. . . . . . . . 9. 4 400.00 ' 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I). . . .. .. .. . .. . . . 10. , 11. Total Deductions(total Lines 9 and 10). .. . . . . . .. . . . .. . .. .. . . . .. . . .. . . .. 11. � ; .W_. ., . . ..� ....... ,...�... 4 400.00 12. Net Value of Estate(Line 8 minus Line 11) 15,560.00 ' . . . . .. .. . .. .. .. .. . . . . . . .... . . . 12. 13. Charitable and Govemmental 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. TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or ._ transfers under Sec.9116 7�7$O.00 15 O.00 �a)�1.2)X.0 0 , __ .. .. ... ..: ..... . ,. .,,.. ...,., . 16. Amount of Line 14 taxable � � � ' 350.10 at lineal rate X.0 45 , 7,780.00 16. ' ,�w,....... ..v_ .... ... . .,�.__.__. ... 17. Amount of Line 14 taxable , at sibling rate X.12 17. , ...,..._.. , .. _ . .. .... 18. Amount of Line 14 taxable at collateral rate X.15 �8' - _ _ ` 350.10 19. TAX DUE . .. .. . . . . . .. .. . . . .. . ... . .. . .. .. .. . . . . . . .. .. . .. .. . . .. . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � Under penalties of perjury,I declare 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 person responsible for filing the return is based on all information of which preparer has any knowledge. SIGNATUR�iQF ERSON�SPONS�B�E F�R FILING RETURN DATE Li�,�. o�,�°.�-_Z y/�. /�s ADDRESS 129 South 17th Street, Camp Hill, PA 17011 SIGNATURE OF PREPARER OTHER THAN PERSON RESPONSIBLE FOR FILING THE RETURN DATE ADDRESS i iiiiii iiiii iiiii iiii5ioii�i6i�i4ii�ioii�iiiii iiiii iiii iiii Side 2 � � 1505614205 i�i�;�r�n..�,tnr��^ � e REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME STREET ADDRESS CITY STATE Z�P �— Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 350.10 2. CreditslPayments A.Prior Payments B.Discount (See instructions.) 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. 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) 350.10 Make check payable to: REGISTER OF WILLS, AGENT. ,.. h�� . , .. ... ., � PLEASE ANSW ER THE FOLLOWING QUESTIONS BY PLACING A N "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 Dec. 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 decedent own an individual retirement account,annuity or other non-probate property,which containsa 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 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 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 step-parent 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 lineai 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 decedenYs 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-15o8 EX+(o8-1z) � pennsylvania SCHEDULE E DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC. [NHER[TANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Kristin M. Bowser 21-09-0967 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 disclased on Schedule F, ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH �. Litigation Proceeds Survival Action Payment by State Farm 20,000.00 TOTAL(Also enter on Line 5, Recapitulation) $ 20,000.00 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 INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Kristin M. Bowser 21-09-0967 Decedent's 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. Attorney Fees: 3. Family Exemption: (If decedenYs address is not the same as claimant's, attach explanation,) Claimant - Street Address ______._____--_-- — City _State ZIP _. Relationship of Claimant to Decedent ____—__.._____—_— 4. Probate Fees: 5, Acccuntant Fees: 6. Tax Return Preparer Fees: 7� Claraval&Claraval 20%of$22,200 Allocated to Survival Claim 4,440.00 TOTAL(Also enter on Line 9, Recapitulation) $ 4,440.00 If more space is needed, use additional sheets of paper of the same size. REV-1513 EX+ (01-10) ` �i �'" pennsylvania SCHEDULE � , . �' DEPARTMENTOFREVENUE gENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Kristin M. Bowser 21-09-0967 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. Christopher Bowser, 129 South 17th Street,Camp Hill,PA 17011 Husband 7780.00 2. Chrstopher&Kathleen Federici, P.O.Box 92, Dubois, PA 15801 Parents 7780.00 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: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS; 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.