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HomeMy WebLinkAbout04-06-15 . pennsytvanta 1505614105 n mHe .. EX(03-14)(FI) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN I-- �� f—r,; ` Harrisburg, PA 17128-0601 RESIDENT DECEDENT �� ENTER DECEDENT INFORMATION BELOW Social Security Number ^ Date of Death MMDDYYYY Date of Birth MMDDYYYY I EQ SJ:2.LA a `� dil Decedent's Last Name Suffix Decedent's First Name MI cog (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name_ MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN OVALS BELOW 1.Original Return O 2.Supplemental Return O 3. Remainder Return(date of death prior to 12-13-82) p 4.Agriculture Exemption(date of O 5.Future Interest Compromise(date of O 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) t= 7.Decedent Died Testate O 8.Decedent Maintained a Living Trust 9. Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) O 10. Litigation Proceeds Received O 11. Non-Probate Transferee Return Q 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) 4= 13, Business Assets 4! 14.Spouse is Sole Beneficiary (No trust involved) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number n\- W6p- U9TAJ First Line of Address Second Line of Address City or Post Office State ZIP Code c; C-> co Correspondent's email address: QC'sy \—\-,K ()x-,.,e c & Cly rTi # rte REGISTER 6F-)N10.4-UlSE qW a-�r�rnMc _ r REGISTER OF WILLS{ISE ONLY ,tom'i`+ �7 g. 71 DATE FILED MMDDYYYY r*":; t a p -11 r —rt " ,*-: r a a-+ ~ 7j co U ; . C7) DATE FILED STAMP PLEASE USE ORIGINAL FORM ONLY Side 1 1 0561410 1505614105 k• 1505614205 REV-1500 EX(FI) Decedent's Social Security Number Decedent's 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. tk 6. Jointly 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. ` 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10. 11. Total Deductions(total Lines 9 and 10)...."........................... . 11. 12. Net Value of Estate(Line 8 minus Line 11) ............... .............". 12. "1 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. 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"0_ 16. 17. Amount of Line 14 taxable at sibling rate X.12 17. 18. Amount of Line 14 taxable at collateral rate X.15 1 11 18. 1 1 ea 19. TAX DUE.....................".........-- ........................ 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Under penalties of perjury,I declare 1 have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct an complete. Declaration of re are o er than the person responsible for filing the return is based on all information of wh' h rer has any knowledge. �Itn.� ftXQ "� �,\ \ SIGN 1A1T-- ' 1 URE OF PERSON\'RESPONSIBLE FOR FILING RETURN /� DATE �C\�D Wi,\C17X ��'\\l42 1 .�� l _I I=C�CC� C)( ADDRESS SIGNATURE OF PREPARER OTHER THAN PERSON RESPONSIBLE FOR FILING THE RETURN DATE 3 ADDRESS Side 2 1505614205 1505614205 J REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME I �)vKd P, STREETADDRESS CIT�.� ` ., � STAT�� \ � ZIP Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) 2. Credits/Payments A.Prior Payments B.Discount (See instructions.) Total Credits(A+B) (2) 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) 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. 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.......................................................................................... El52 b. retain the right to designate who shall use the property transferred or its income ............................................ El 5q c. retain a reversionary interest .............................................................................................................................. ❑ 19 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 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 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 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 blood or adoption. REV-15o8 EX+(o8-i2) .: pennsytvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS &MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: 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 c(-c) TOTAL(Also enter on Line 5, Recapitulation) $ (Qg�—J —j b.-l_1 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: Q *\-,e cc-,o C2 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) 5 US014C*) Street Address \q l o City �Q.�o C_U NN!! -e K\G�a Statee�ZIP Year(s)Commission Paid: 2. Attorney Fees: 6 (^i 7« 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation.) "i Claimant 'OOH'C)- CL 1 k�v.(�,Q- Street Address city (('�� State�ZIP Relationship of Claimant to Decedent �ja%A 4. Probate Fees: C', U S 5. Accountant Fees: p 6. Tax Return Preparer Fees: 7. TOTAL(Also enter on Line 9, Recapitulation) $ If more space is needed,use additional sheets of paper of the same size. i BECKLEY M.Al?�l►L1V :ti;' ATTORNEYS AT LAW t - >_`_ 212 NORTIR,T-J IRRD. STREET,SuzTz 301', a^y r ATLPty�Jj3"Pi .y.r,,NNSXI`iv.ANl.A,11101 _ PHONE:(717)233-7891 N �tfAIL_INt�ADbRffiSe: T LL.FREE:(888)299-7$91 POST nFFiCE$OS 11998 F'A7r:(717)233-3740:' - H'ARMSBURG PR,NN-SYLVANxA 17108 PmAIL.-beddeypa.net , . FILE NO. 44731 J March 26, 2015 , cs s :°m Ms. Susan Vittane ?- �%41.*. 196 Wilcox Drive M c7 f ,cam New Cumberland, PA 17070 : cis rn j RE: Estate of Joseph R. Nudge - Dear Susan: cz + --4 9 Enclosed you will find a lett*we received from the Pennsylvania Department of Revenue. As you will see, they are requesting that an inheritance tai return be filed in - your father's estate. As you know, your father's Will gave everything to your mother, so there play not be any,tax owed, however, you may still have to file an inheritance tax return depending upon how the assets were owned. After you review this, please call me and we can discuss how to proceed. Very truly yours, BECKLEY&MADDEN _. Thomas S. Beckley Enclosure A-0 pennsytvania BUREAU OF COLLECTIONS& DEPARTMENT OF REVENUE TAXPAYER SERVICES PO BOX 281041 HARRISBURG PA 17128-1041 NOTICE OF OVERDUE INHERITANCE TAXRETUR7V REV-834 FO AFP(06-11) Date: 03/10/2015 Estate of. JOSEPH R NUDGE BECKLEY THOMAS S SSN: 212 N 3RD ST Date of Death: 02-17-2013 HARRISBURG PA 17101-1505 File Number: 2113-0274 Department records indicate you are responsible for the settlement of the estate identified above or that you represent the responsible party. The estate is in delinquent status as the inheritance tax return became delinquent within nine months of the decedent's death,but has yet to be filed. Please file the tax return and remit payment of any tax due within 15 days of the date of this notice with the Register of Wills identified below. If this estate was opened for the purpose of filing a lawsuit,please provide the court term and docket number of the proceeding in writing to this office. We encourage you to take this opportunity to address your tax delinquency. If you fail to do so, your account may be referred to a collection agency and additional fees up to 39 percent of the amount due will be added to the liability. If the requested return was filed recently,please disregard this notice. Direct any questions regarding this-notice to: Harrisburg Call Center RETURNS SHOULD BE FILED 717-783-3000 AND PAYMENTS MADE AT 1-800-447-3020(Services for taxpayers THE REGISTER OF WILLS with special hearing and/or speaking needs) LISTED BELOW: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 � � � . \ . ¢ 01 . ax4) mpE \kk �g \ ©. ` -