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HomeMy WebLinkAbout06-04-15 J pennsytvania 1505614105 �� EX(03-14)(FI) REV-15010 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Bu BuBox 280601 INHERITANCE TAX RETURN / Harrisburg,PA 12128-0601 RESIDENT DECEDENT , 17 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDrAY �o� o�c aa�S � �a 1 a Igsn Decedent's Last Name Suffix Deced nt's First Name MI' _C.. C E__ } RMC I S L� (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M�I _• w� I __j THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW O 1.Original Return p 2.Supplemental Return p 3. Remainder Return(date of death prior to 12-13-82) C=D 4.Agriculture Exemption(date of 5.Future Interest Compromise(date of C) 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) C=) 7.Decedent Dietl Testate O 8. Decedent Maintained•a Living Trust _ 9. Total Number of Safe Deposit Boxes (Attach copy of will.) • (Attach copy of trust.) p 10.Litigation Proceeds Received 11.Non-Probate Transferee Return Q 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only). O 13. Business Assets C=) 14.Spouse is Sale Beneficiary (No trust involved) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Nam D e Telephone Number First Line of Adds n ?� r-I I"x•t Second Line of Address t,� - rTI City or Post Office State ZIP Code . t _ ©� �. Correspondent's email address. >en,1V ' e?2 CP/1�►�11n,�,� , REGISTER OF WILLS USE ONLY EREGISTER OF WILLS USE ONL_Y_�� DATE FILED MMDDYYYY w o DATE FILED STAMP PLEASE USE ORIGINAL FORM ONLY Side 1 I q 1505614105 1505614205 J REV-1 500 EX(FI) Decedent's Social Security Number Decedent's Name: RECAPITULATION 1. Real Estate(Schedule A). ............................................ I. 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 Miscellanecius Personal Property(Schedule E)....... 5. 3 6. Jointly,Owned Property(Schedule F) C=) Separate Billing Requested ....... 6. u��� -? ZZ(O 00 7. Intef-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested........ 7. 8. Total Gross Assets(total Lines 1 through 7).. ........................... 8., 0. Funeral Expenses and Administrative Costs(Schedule H)................... 9. ,1 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10. 1 11. Total Deductions(total Lines 9 and 10)................................. it. ccl 12. Net Value of Estate(Line 8 minus Line 11) .............................. 12. 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- 15.1 16. Amount of Lind 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 18. 19. TAX DUE......................................................... 19.'1 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT C=:) 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. 15IGNATURE OF PERSON ONSI RMURN DATE / 'S ADDRESS a1-701S SIGNATURE OF PREPARER OTHER THAN PERSON RESPONSIBLE FOR FILING THE RETURN DATE ADDRESS � ��i�ii� i��ii �� �� �i � �� �i���� i��iii �i Side 2 4 1505614205 REV-1 500 EC (FI) Page 3 File Number Decedent's Complete Address: DECEDENTS NAME STREETADDRESS CITYI , STATE ZIP ,H u 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) j 3. Interest 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..................................................................................I....... ❑ b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ 5 c. retain a reversionary interest......................................................................................................................I....... ❑ 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? .........:.....I.. l IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. F 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 IRS.§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 RS.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedents lineal beneficiaries is 4.5 percent,except as noted in[I2 P.S.§9116(x)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedents 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 IX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS &MISC. INHERITANCE TAX RETURN - PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Fr�a��s 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 TOTAL(Also enter on Line 5, Recapitulation) $ l 3 S (, pb If more space is needed,use additional sheets of paper of the same size. REV-1509 EX+(02-15) 7 pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: , FILE NUMBER: Rm �nC�1 If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G. SURVIVING]DINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. VGcAyyl (4,f —p464 �f `�le�o,�rt��l PdCite F� (AKA) (4,f4 i 4 Am 5,4> IVM60-7 4ud� I I fo �e�� �ia� �«z�� �� )?015 C. fl. ,,?a r_4tSCShee 1?0-10( G"---'& P4 I7013 __6Rx4lf. JOINTLY OWNED PROPERTY: LEITER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENTS VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 113��� 4419 �t S- . M4.HbjP� j �41431 .19 JOwls, TOTAL(Also enter on Line 6, Recapitulation) at00 If more space is needed,use additional sheets of paper of the same size. e PARCEL NO. 23-31-2189-028 DEED MADE THE 31 day of January, in the year of our Lord two thousand six (2006), between ANNA MAY MORRISON RUDY, Executrix of the Last Will and Testament of Phyllis J. Lynch, of Mt. Holly Springs, Cumberland County, Pennsylvania, grantor, and FRANCIS J.LYNCH,PATRICIA ANN THOMAS,ANNA MAY MORRISON RUDY, EARL K. LYNCH AND DONALD S.LYNCH,as tenants in common,grantees, WITNESSETH, that in consideration of One Dollar ($1.00) in hand paid, the receipt whereof is hereby acknowledged,the said grantor does hereby grant and convey to the said grantees,their heirs and assigns,subject to a life interest in Francis J. Lynch, ALL that certain tract of land with the improvements thereon erected, situate in the Borough of Mount Holly Springs, Cumberland County, Pennsylvania, bounded and described as follows: ON the North by land formerly of Thomas and Evans,now or formerly of Paul M. Leidigh, on the East by Chestnut Street; on the South by land formerly of the heirs of Mrs. Peipher,now or formerly of Arthur S.Herr;and on the West by an Alley. CONTAINING 30 feet in front on Chestnut Street and extending 180 feet in depth; and being Lot No. 8 in the Plan of Lots laid out by W. B. Butler. Being improved with a frame dwelling house known as 419 Chestnut Street,Mt. Holly Springs,PA. BEING the same which Gordon M. Warner and Villa M. Warner, husband and wife,Minnie W.Mondorff,widow,Lillie W. Sheaffer,widow,Erle E.Warner and Robey Warner, husband and wife, and Blanche E. Warner, single woman, conveyed to Earl S. Lynch and Phyllis J. Lynch, husband and wife, by deed dated August 16, 1962, and recorder in the Office of Recorder of Deeds for Cumberland County in Deed Book 20, Vol. "P", Page 729 on August 18, 1962. The said Earl S. Lynch died August 22, 1999, thus vesting sole title in Phyllis J. Lynch. Phyllis J.Lynch died August 4,2005. Her Last Will devising 419 Chestnut Street, Mt. Holly Springs, PA,to her five children with a life interest in one child, Francis J. Lynch, was probated October 12, 2005, in the Office of the Register of Wills for Cumberland County, naming Anna May Morrison, now Anna May Morrison Rudy,as executrix. The said grantor hereby covenants and agrees that she will warrant specially the property hereby conveyed. BOOK 272 m„ 5sa 05/20/2014 10:33:25 AM CUMBERLAND COUNTY Inst.#200603574-Page 1 of 4 IN WITNESS WHEREOF,said grantor has hereunto set her hand and seal the day and year first above written. SIGNED,SEALED AND DELIVERED IN THE PRESENCE OF Anna May Mom Rudy,Execuftif of the Last Will and Testament of ; Phyllis J.Lynch STATE OF PENNSYLVANIA :: s SS COUNTY OF CUMBERLAND :: s ON THIS, the_31 of January, 2006 before me, a Notary Public in and for the Commonwealth of Pennsylvania,the undersigned officer,personally appeared,Anna May i Morrison Rudy, known to me to be the person whose name is subscn'bed to the within and acknowledged that he executed the same for the purposes therein contained. jIN WITNESS WHEREOF,I hereunto set my hand and official seal. coMfXAt + OF PENN8111.YANIA Public LINDA McC�LEL AN,$ oNotary Public Y Soto of Carla, C~and My CowWWon Exphs Oct 26,,2 i I hereby certify that the residence and post office of within grantee is 419 Chestnut Street,Mt.Molly Springs,PA, 17065 i Attorney for Grantee i 6DOX 272 PACE072 Enst.#200603574-Page 2 of 4 05/20/2014 10:33:25 AM __ CUMBERLAND COUNTY COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND .. RECORDED on this day of A.D. 19 ,in the Recorder's Office of the said County,in Deed Book Page Given under my hand and seal of the said office,the date above written. Recorder :his << be recorded. 'ur •h«*la=, County PA ' .der of Deeds W 272 M-F-5 X73 CUMBERLAND COUNTY Inst.#200603574-Page 3 of 4 05/20/2014 10:33:25 AM REV-1511 EX+(02-15) i pennsytvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND. INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EX72-Pup— : 1. CJZKefz- 4 S o0 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: Z. Attorney Fees: 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: 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. Sc � C�,Z� on S�,e in Owed 1 �C� -off TOTAL(Also enter on Line 9, Recapitulation) $ If more space is needed,use additional sheets of paper of the same size. U q< ' ^�o j REV-1512 EX+(02-15) i pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES&LIENS RESIDENT DECEDENT ESTATE OFRoi,��5 f FILE NUMBER Al Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses, ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Al TOTAL(Also enter on Line 10,Recapitulation) $ a 0:00 If more space is needed,insert additional sheets of the same size.