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HomeMy WebLinkAbout06-16-15 � ii o u in� i Jpennsylvania 1505618403 UEPARTMENTOFREVEN�X(03-14) REV-1500 OFFICIAL USE ONLY Counry Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOx 280601 21 14 0 9 3 0 Harrisburq, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 195 28 2014 07 07 1936 DecedenYs Last Name Suffix DecedenYs First Name MI RICE p . � (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 APPROPRIATE OVALS BELOW � 1. Original Return � 2. Supplemental Return � 3. Remainder Return(date of death ❑ prior to 12-13-82) q. Agricultural Exemption(date of � 5. Future Interest Compromise(date of � 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) � 7. Decedent Died Testate � 8. Decedent Maintained a Living Trust 1 9. Total Number of Safe Deposit Boxes (Attach copy of will) (Attach copy of trust.) � 10. Litigation Proceeds Received � 11. Non-Probate Transferee Return � 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) � 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 SETH T MOSEBEY (717) 243 3341 First Line of Address 10 EAST HIGH STREET Second Line of Address City or Post Office State ZIP Code CARLISLE PA 17013 CorrespondenYs email address: smosebey[�martsonlaw.com REGISTER OF WILLS USE ONLY REGISTER OF WILLS USE ONLY ...,y .� DATE FILED MMDDYYYY �� ;--} �-r C� E-�� �� G p � �': <` ,�- � } ,, ::.i ;�:= � 7 •`) ;1 � ` ` y..--�� } ,_ ,_�- DATE FILED:$TAMP �� � . , _. , -;1 . � .. , _.� �, �;'1 .—'� t:7 , ,. .� _. . ,,:� ,-__ ;_.. �_"�l ��i '-- � ..__ : " �y n Side 1 - .::', �-- �� _;, ' �� � I IIII� IIIII'IIII I�III I II'I I� I'll I�I IIII)IIIII IIII I� 1505618403 1505618403 � u � i�• � PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF FILE NUMBER Rice, P.Joanne 21-14-0930 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#2 £�EG Name William H.Shank Address1 1012 Shannon Lane Address2 City, State,Zip Carlisle PA 17013 Date � � � IFilIII II III�I 1 � 1505618411 REV-1500 EX DecedenYs Social Security Number �ecedenrsName: RiCe, P. Joanne 195 28 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. 13 2 . 5 0 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 through 7)........................................................ 8. 13 2 •5 0 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 12 6 •5 3 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 12 6 • 5 3 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 5 - 97 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. 5 •9 7 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.00 15. 0 • 0 0 16. Amount of Line 14 taxable at lineal rate X .045 0 •0 0 16. 0 •0 0 17. Amount of Line 14 taxable at sibling rate X.12 D •0 0 17. D •0 0 18. Amount of Line 14 taxable at collateral rate X.15 5 • 9 7 �8. 0 -9 0 19. TAX DUE................................................................................................................ 19. ❑ .`�0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � Under penalties of perjury,I deciare 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. SIGN T E OF PE SON SPO I LE F FILING RETURN Linda P. Shank T� (�" � ADDRESS 1012 Shannon Lane, Carlisle, PA 17013 SIG URE OF PF�EPARER OTHER THAN REPRESENTATIVE Seth T. Mosebey T,� �S� ADDRESS 1 , 10 East Hi h Street, C li e, PA L I IIII�I IIII IIII ��I�I IIIII� �I IIII IIIII III�I I��I I�I I��I Side 2 1505618411 1505618411 � REV-1500 EX Page 3 File Number 21-14-0930 Decedent's Complete Address: DECEDENT'S NAME Rice, P. Joanne STREET ADDRESS 1318 North Pitt Street CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 0.90 2. Credits/Payments A. Prior Payments B. Discount 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. (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) �.9� Make Check Pa able 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:.................................. ❑ ❑x c. retain a reversionary interest;or............................................................................................................... x d. receive the promise for life of either payments,benefits or care?............................................................ ❑ ❑X 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without ❑ ❑ receivingadequate consideration?.................................................................................................................... x 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ 0 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 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 step-parent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of iransfers to or for the use of the decedenYs 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-1508 EX+(08-12) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OFREVENUE p E RSO NAL P RO P E RTY INHERITANCE TAX RETURN RES�DENT DECEDENT ESTATE OF FILE NUMBER Rice, P.Joanne 21-14-0930 Include the proceeds of litigation and the date the proceeds were received by the Estate. All propeRy jointlyowned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Forest Park Health Center-Refund 132.50 TOTAL(Also enter on Line 5, Recapitulation) 132.50 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev.08-12) REV-1511 EX+�OS-13) SC H E D U L E H pennsylvania DEPARTMENT OF REVENUE F U N E RAL EXP E N S ES AN D RESIDENTDECEDENT URN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Rice, P.Joanne 21-14-0930 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT q, FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s)Commission Paid Waived z, Attorney's Fees Martson Law Office 3.98 3, Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 4. Probate Fees 5. AccountanYs Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 122.55 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 126.53 Copyright(c)2013 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.08-13) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Rice, P.Joanne 21-14-0930 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 PPL-Electricity bill for Perry County property, pending disposition of real estate 107.55 2 Register of Wills-Filing fee for Supplemental PA Inheritance Tax return 15.00 H-67 122.55 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) on o� uan� i REV-7573 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Rice, P.Joanne 21-14-0930 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (�lords) ($$$) ee I� TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116 a 1.2 Linda P.Shank Niece �2 .99 1012 Shannon Lane Carlisle, PA 17013 William H.Shank Nephew �2 . 9 8 1012 Shannon Lane Carlisle,PA 17013 Total $5 . 9 7 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet,as a ro riate. NON-TAXABLE DISTRIBUTIONS: II• A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-7500 Schedule J(Rev.01-10)