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Home My WebLink About06-12-15 (2) � 15056184U3 � pennsylvania OEVARTMENTOFREVENI�X�0.3-�4� t dFFIC1AL USE ONLY REV-1500 Counry Code Year File Number Bureau of Individuai Taxes �NHERITANCE TAX RETURN Po Box 2aoso� 21 12 118 0 Harrisbur PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMODYYYY 10 24 2012 07 07 193� DecedenYs Last Name Suffix DecedenYs First Name M� BISHOP MARIA � (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M� THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW � 1. Original Return a 2. Supplementai Return � 3. Remainder Return(date of death priorto 12-13-82) � 4, Agricultural Exemption(date of � 5. Future Interest Compromise(date of � 6. Federal Estate Tax Retum Required death on or after 7-1-2012) death after 12-12-82) � 7. Decedent Died Testate � 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 � 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 TO: Name Daytime Telephone Number HUBERT X GILROY ?17 243 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: hqilroy(a�martsonlaw com �-.� REGISTEf�F WILLS US�lY n�7 rn r�� _� � � E.� '�� REGISTER OF WILLS USE ONLY _,.,_ :.__ �--� ;I7 r__� DATE FILED MMDDYYYY �' ""� � -� `.�� =� - �_.,. �,_.,, r'r� : . � � N c»j ,. :., _. . -- , ,- ._.a _. '- . � _.,..� 'i -,� DATE F,IL�L7j SI�1MP —=3 - .. 1--� .::� �t1 ' :%J h-� �,-_. ..-.) -.,y !`�� U� � , (.1"i Side 1 I IIIIII IIIII IIIII I�III�IIII IIIII IIIII I�III II�II I�III IIII IIII \�.` � 1505618403 1505618403 � �v � 1505618411 REV-1500 EX DecedenYs Social Security Number �ecedent'sName: BISHOP, Maria G. __ 060 28 2600 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. 2 8 7 ,0 0 0 • 0 0 5. Cash,Bank Deposits and Miscelianeous Personal Property(Schedule E).......... 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. 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 2 8 7 ,0 0 0 • 0 0 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 11 ,7 6 5 • 0 0 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ ��. 11 ,7 6 5 • 0 0 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 2 7 5,2 3 5 • 0 0 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. 2 7 5,2 3 5 • 0 0 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�inea�rate X .045 2 7 5 ,2 3 5 • 0 0 16. 12,3 8 5 • 5 8 17. Amount of Line 14 taxable at sibling rate X.12 0 • 0❑ �� 0 - �0 18. Amount of Line 14 taxable at collateral rate X.15 0 • 0 0 �$ 0 - 0� 19. TAX DUE................................................................................................................ 19. 12 ,3 8 5 • 5 8 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � Under penalties of perjury,I declare I have examined thi return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and co plete.Declaration of prepar her than the person responsible for filing the return is based on all information of which preparer has any knowledge. SIGN TU F PE RE NSIBLE F ILING RETURN Mark E. Bishop ( � �D�E �� .� ADDRESS 890 n t t Roa , Carlisle, PA 17013 SIG R �P OTHERTHAN REPRESENTATIVE Hubert X. Gilroy I �A E �(-.,I � L, A ESS 10 East Hi h treet, Carlisle, PA I I��III II��I�IIII��III IIIII�II�I III�I IIIII�II�I II��I II�I IIII Side 2 L 1505618411 1505618411 � REV-1500 EX Page 3 File Number 21 -12-1180 Decedent's Complete Address: DECEDENT'S NAME BISHOP, Maria G. _..__. STREET ADDRESS 624 S. Hanover Streeet _..__. CITY STATE ZIP Carlisle � PA 17013 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 12,385.58 2. Credits/Payments A. Prior Payments B. Discount Total Credits(A +B) (2) �3� 698.74 3. Interest 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) 13,�84.32 Make Check Payable to: REGISTER OF WILLS, AGENT � `-` � '� � �` '�� , , � .�.�>�r: ,��-<<� ,,,, 4 : ., . .. _z�,,,, �_ r�� .. '�� ,-, : �, » � �s�l„ .�., �� : ', .: �:_ 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; or............................................................................................................... ❑ ❑ 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. !�i,,'�,,, � .rix�, �'r,,f" � :r " - ` ;a� . - . '�. '�. "�� .'�, � -,,':.„.._�..�i.._ ..: .:,� �;:,,...:.. ....r„��1.�ii3-s.:'�i „,.. ��icawa.:�m��:;:,.; 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)J. • 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[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 sibiing 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-1507 EX+�04-13) SCHEDULE D pennsylvania MORTGAGES & NOTES DEPARTMENT OF REVENUE RECEIVABLE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER BISHOP, Maria G. 21 - 12-1180 All property jointly-owned with right of survivorship must bedisclosed on Schedula F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Genie Trucking-Note receivable-There is no Note document evidencing this transaction. It 287,000.00 was kept on the books of Genie Trucking. Upon the death of Kenneth Bishop, his surviving son,Mark Bishop, agreed to buy his father's interest in Genie Trucking and was making payments to the Kenneth Bishop Trust with interest at approximately 4%. The principal balance owing upon the death of Maria Bishop(Maria was the beneficiary of the Trust)was $287,000. TOTAL(Also enter on Line 4, Recapitulation) 287,000.00 (If more space is needed,additional pages of the same size) Copyright(c)2013 form software only The Lackner Group, Inc. Form PA-1500 Schedule D(Rev.04-13) REV-1511 EX+(OS-1J) SCHEDULE H pennsylvania DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER BISHOP, Maria G. 21 - 12-1180 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER 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 11,600.00 2. Attorney's Fees See continuation schedule(s) attached 3, Family Exemption: (If decedenYs address is not the same as claimanYs, attach explanation) Claimant Street Address City State Zi� Relationshia of Claimant to Decedent 4. Probate Fees 150.00 5. AccountanYs Fees 6. Tax Return Preparer's Fees 15.00 7. Other Administrative Costs See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 11,765.00 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 BISHOP, Maria G. 21 -12-1180 ITEM AMOUNT NUMBER DESCRIPTION Attorney Fees 1 Martson Law Offices-Estimated attorneys'fees 11,600.00 H_g2 11,600.00 Other Administrative Costs 2 Cumberland County Register of Wills-Filing Fee,Supplemental Inheritance Tax Return 15.00 H-67 15.00 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) i � iii o� ii i REV-1513 EX+(07-10) pennsylvania SCHEDULE J DEPARTMENT OFREVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER BISHOP, Maria G. 21 -12-1180 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not Lis t e s I� TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec. 9116 a 1.2 1 Mark E. Bishop Son One-half Estate 126,642.50 890 Walnut Bottom Road residue Carlisle, PA 17013 2 Margot Ann Graham Daughter One-half estate 126,642.50 624 S. Hanover Street residue Carlisle, PA 17013 Total 253,285.00 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-1500 Schedule J(Rev.01-10)