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HomeMy WebLinkAbout01-0293 z o j::: ~i!' I-'::::l Q. :E o (.) REV-l500E<"'l..g7)~ . COMMONW~:YLVANIA DEPARTMENT OF REVENUE DEPT,280601 HARRISBURG PA 17128-0001 OECfDEtrr'S NAA1E(~T, FIRfT'ANDMI,DDlEI~ITIAlt~a,blllrtkbl(l~k,~,~,~,~ REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT U~TOM.Y ~ z w c w (.) w c TJ<.\NsotJ SOCiAl SECURITY NUMBER DATE Of BIRTH o ~ I ~11 THIS RETURN MUST BE FItED IN DUPLICATE WITH THE ~ 0 \ - ) b . '<:f REGISTER OF WILLS ..:).,.'0 .(.. f w .., ~:!~ 0"'8 w" ::t~.... 0.." .. 0( 1: Original Retum 0 2. Supplemental Relum o 4. LimitadEstale D4a.FuturelnterestCompromisel'..of,,",""'''.,,-82, o 6. Decedent Died Testate (Attach copy of Will) 0 7. Decedent Maintained a Living Trust (AlIac:hcopyofTrust) o 9. Litigation Proceeds Received 0 10. Spousal Poverty Credtt I'" of""' _.m ".31.91 and1-1-95) . TH~$ec;rIONlIN&TBE'l;QMl'tE'r!;!l;I!;!;!.i;~ ~; iqgIlF!m'l_:~TglIIF NAME COMPlETEMAlUNGADDRESS o 3. Remainder Return (da1eofdealh priorm 12.13-82) o 5. Federal Estate Tax Retum Required _ 8. Tolal Number of Safe Deposit Boxes 011. Election to tax under Soc. 9113(A) I_Son 0' TIO"'i$~l!l1JI..ll.:!lMQTeo !z w c z c .. In Il! '" o o lOb J()~~ Ru...o () v N~ '^" c.",wae ~t.^AlO, ~, Ob'l TELEPHONE NUMBER '1. ?I 7"'1'- V 1. Real Estate (Schedule A) (1) l 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation,Partnership or Soie-Proprietorship (3) z o 5 ::J ~ ii: <( (.) w II:: 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Join!y OWned Property (Schedule F) 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. T atat Gross Assets (total Lines 1-7) (4) (5) (6) (7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) (10) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) (11) (12) (13) , '1f d'3 ~. 'U... ,'d-.J S,/;~ ij.t,.l , P 0 ,!).. 12_ Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 15. Amount o! line 14 taxable at the spousal tax rate ., I; See instructions on reverse side for appli~b.lepercentage 16. ~t~~~f; line 14 taxab'e<}"'3 .S-f)\' 17. Amount of line 14 taxable at 15% rate (14) &"t '-.. X .06 X .15 (16) (17) (18) 18. Tax Due 19. //)1> 5c{.':L ~ DATE ;;1-,5"-6)/ DATE -. J- I~H) \ ~o Decedent's Complete Address: STREET ADDRESS , CITY c..(S ZIP 171> II Tax Payments and Credits: 1. Tax Due (Page 1 Line 18) 2. Credits/Paymen\s ~ A. Spousal Poverty Credit 8. Prior Payments C. Discount " ~ (1) IH.I).I.n 3, InteresVPenalty if applicable D. Interest E. Penalty Total Credits (A + 8 + C) (2) A. u" TotallnteresVPenalty (D + E) (3) 4, If line 2 is greater than line 1 + line 3, enter the difference, This is the OVERPAYMENT, Check box on Page 1 Line 19 to requeat a refund (4) 5. If line 1 + line 3 is greater than line 2: enter the differenc~, ,T~is is the TAX DUE, (5) J l.:/ t I ?-1. fb A. Enter the interest on the tax due. (SA) 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) _ Make Check Payable to: REGISTER OF WILLS, AGENT 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 olthe property transferred; .., ......................... .................... ..... B" 0 b. retain the right to designate who shall use the property transferred pr its income;. .............. 0 0 c. retain a reversionary interest; or......... ................. .............. ............................... .................. 0 0 d. receive the promise for iife of either payments, benefits or care?.... .................................. 0 0 2. If death occurred on or before December 12, 1982, did decedent within two years preceding death transfer property without receiving adequate consideration? If death occurred after December 12', 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................. ............... ...................... .....0 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ............~...... ....................... ................................ .............. ...........0 0 4. Did decedent own an individual retirement account, annuity, or other non-probate property? ... 0 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN 72 P.S. 9116 (a) (1.1) (i) provided for the reduction of the tax rate imposed on the net value of transfers to or for the use of the surviving 'spouse from 6% to 3% for dates of death on or after July 1, 1994 and before January 1, 1995. 72 P.S. ~911/3 (a) (1.'1) (ii) provided for the reduction olthe rate imposed on the net value oltransfers to or forthe use of the surviving spouse (rom 3% to 0% for dates of death on or after January 1, 1995. 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. ~OR DATES OF DEATH ON OR AFTER JANUARY 1, 1995 - Please answer the following question by placing an "x" in the appropriate space. Did the decedent create a trust or similar arrangement which is solely for the surviving spouse's benefit for his or her entire lifetime? Yes ~ No 0 If you answered yes to the above question, the tax on the trust or similar arrangement is postponed until the death of the second spouse, at which time it will be fully taxable at the rate(s) applicable to the remainder beneficiary(ies). Enter the value of the trust on Schedule J, Part II, in order to remove it from the calculation of the tax due in this estate. You may wish to file Schedule 0 in order to make the election available under Section 9113. lithe election is made, the trust or similar ar;angement is taxed in the estate olthe first decedent spouse, the portion of the trust or similar arrangement which benefits the surviving spouse is taxed at the zero tax rate, and the remainder is taxed at the rate(s) applicable to the remainder beneficiary(ies). If you choose to make the election, you must attach Schedule 0 to a timely-filed tax reiun" along with Schedule(s) K and/or M in order to show the apportionment of the trust or simi~ar arrangement between the surviving spouse and the remainder beneficiary(ies). R~V.,1510 EX+ (2-871 ESTATE OF .. SCHEDULE G TRANSFERS COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT PLEASE PRINT OR TYPE FILE NUMBER __I<"Tt\~tV1=- P\, 1\"(l<'\Nb~,J THIS SCHEDULE MU E COMPLETED AND FILED IFTHE ANSWER TO ANY OFTHE QUESTIONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES. ITEM DESCRIPTION OF PROPERTY NUMBER Include name of the transferee, their relationship to decedenf, date of fransfer. EXCLUSION TOTAL VALUE OF ASSET DECO. % INT. DOLLAR VALUE OF DECEDENT'S INTEREST , . (.)E.ll I2..GG C ATK.I!'I501ll ~ -5 F\N () p.~ \Q.j M\ \.\..€ R... II fU.\&ne;:, I tV \ R.~~Voc.A.e~&\\t\,L<;1 or p(Cc:;Det.>T ~(JU'Ep tJc,t I. ICl'l'i" 1/ ,;).3 u.1'\.6e~/) 51. .. Hou.~e j. ~r - , fAI~v\6~ ~ Po'j ~ Cv. @. ~ 73 .5M. B. I ~1 "l'.~u;TD ~T. - fl....\' e.,-~~. - .... ----r---'p V)~ Gi p.... 5;l..~1X). rA\fl,lIn::w I"'" 0 r 5f;Co ~ Rwp.o 8001<''7 133q ~,e a-nl. '+ /33'\ fA~6 ';}..<rd-S" - '16 ~i<. Cd'UJi' /~~M>~fl.& 6Ff"~ / -r;, /f).,JYli Co fNc. CltECI<-I.QG Aa..P.....~T If) Pf/ilIJJ,T#$ - q-il-~11 o j/U.6"-V'f'lf! 346- '-"bY"-IOO;.t D€:NJ \.\hHG~ ~~NO\..OS IIIIL, --IIlo,.~?5 .[>1 ~44,DD1.'Ut ~l\4, 0 l) (.~ , TOTAL (Also enter on line 7, Recapitulation) S ~w 4 DC\ . G.4 (If more spoce is needed, insert additional sheets of some size.) ." . REV-1.511 EJ(+ (7_116\ ESTATE OF -t~ SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES Please Print or Type FILE NUMBER COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ON ITEM DESCRIPTION AMOUNT NUMBER A. Funeral Expenses: \t 773'(. DO p,\\~"~ frA.Nef.9.I- I"t L 2. ....u.N1 Ol..IV!S1 CCI'\"~~ /.oD.DO ?,. 13 t..OOJl'\;$ - F w-.vert-S ("D.IYO '-I. f().() f~1- 1....,"'r>#- ~ \.. 1~,'t1 B. 4. C. L 2. 3. 4. 5. 6. 7. 8. Administrative Costs: 1. Personal Representative Commissions Social Security Number of Personal Representative: Year Commissions paid 2. Attorney Fees 3. Family Exemption Claimant Relationship Address of Claimant at decedent's death Street Address City State Zi p Code Probate fees Miscellaneous Expenses: i\f. G \ ~ Tell {)f (,A) ,l..l-S F/f..tc. RGT\A.f'-rJ ID DO TOTAL (Also enter an line 9, Recapitulation) $ 1S)-b . q1 (If more space is needed, insert additional sheets of same size.) 'E\O-'\5I3EX-+\2.87\ '* COMMONWEALTH OF P~NNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER ITEM NUMBER 1. ~. Kfl.T RELATIONSHIP AMOUNT OR SHARE OF ESTATE NAME AND ADDRESS OF BENEFICIARY J. A. Taxable Bequests: 6tbR<ec C..~ii<:.,~/.) RO*'l..l13Il'l..l~'i-J J<',....~tI".T6'l..l\.S '1hS\.).... SA.1I0~" t< I"\\L'-E.~ no. J.o\ ~ L.ANC . ket.\\I\N~el4ll6,(k. . nO~D <:.~~1."'5 Gf"DI.b~ ATI<.,II.sbU 101 c. f"itoN"T ~7' t.t:W9l!>~'1 .. frtI. ,"~1' J<p.,Tth P Anl.\NSbIV 20 5... S~(Ae hllrJ~k 1R. .. .'J '101t K HAreN, f'"". I 7 ~ 1 C> t<r;; IT Ii B ~TK'/VS()'V (?Dtl-{ 60,," so'j 1..,"eR-f'DfJ'-, f'~. /1 <><f-5 fteGINN-Q j!rr;Glto)W<v I Sf;' C<<OP,R I..F>/'Je CARL,,,Le/ P,. J?C>I?; 5H) II.. 11. 5. h Df>.~t'Jf. II.. :;6 f\.) Ii \P I(b (J A.\.\.6 \;\TU. 60rJ 1)1. II b 0<>0.) ITEM NUMBER AMOUNT OR SHARE OF ESTATE NAME AND ADDRESS OF BENEFICIARY 1. B. 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" i' f r 1 1 \ /6 -d2/7-/y COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ROBERT E MYERS 100 YORK RD NEW CUMBERLAND ; , DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 05-21-2001 ATKINSON 05-12-2000 21 01-0293 CUMBERLAND 101 REV-1541 EX AFP <12-00) KATHRYNE M PA 17010, AlIOunt Rellitted ,0 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=is4-j-E3f-AFP--fi'2-:o0Y-NCfficE--OF-XNHEifiTAifcE-jAi-]rpPRXisEM€NT~--ALl-owAi'-cE-oR----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF ATKINSON KATHRYNE M FILE NO. 21 01-0293 ACN 101 DATE 05-21-2001 TAX RETURN WAS: (X) ACCEPTED AS FILED CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets Cl) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 .00 .00 244,001. 24 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) ClO) 8,536.97 .00 (11) Cl2) Cl3) Cl4) NOTE: I~ an assessment was issued previously, lines re~lect ~igures that include the total o~ abh ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due NOTE: To insure proper credit to your account, submit the upper portion of this forll with your tax paYllent. 244,001. 24 8."36 97 235,464.27 .00 235,464.27 14, 15 and/or 1&, 17, 18 and 19 will returns assessed to date. TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-21-2001 AA478161 .00 14,127.86 BALANCE OF UNPAID INTEREST/PENALTY AS OF 02-22-2001 TOTAL TAX CREDIT 14,127.86 BALANCE OF TAX DUE .00 INTEREST AND PEN. 31.41 TOTAL DUE 31.41 .OOXOO= 235,464.27 X 06 = .00 X 00 = .00 X 15 = Cl9)= · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .00 14,127.86 .00 .00 14,127.86 ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) $ '<' x UJ N '" :> UJ a: <.0 0 r- <.0 0> ~ <( <( 0 z >< <C l- I- W n. 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(/) ~ a: <( :2 LlJ a: ~ e;.. ~, nj I I I I I I I I I I I I I 1 I wi ::]1 -I $1 [L, 01 a:1 ~I wI m, a:l I I I I I I j I I 1 I I I 1 I I I #: .- U LJ :r u ...J <( LlJ (/) ~ /b-~I 7-/~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT 1- <)C /' * REV-I'D7 EX AFP lI2-DDl ROBERT E MYERS 100 YORK RD NEW CUMBERLAND DATE ESTATE OF DATE OF DEATH FILE NUMBER cOUNty ACN 06-25-2001 ATKINSON 05-12-2000 21 01-0293 CUMBERLAND 101 KATHRYNE M PA 17070 AlIOUnt Re..itted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this fOri! with your tax paYll8nt. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV :i6'ifj-i3f-AFP-fi'2-:ooY------...--iNifERITANCE-TAx-si'iffEMENT-'ifF'-Accouirf--.-..--------------------- ESTATE OF ATKINSON KATHRYNE M FILE NO.21 01-0293 ACN 101 DATE 06-25-2001 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-14-2001 PRINCIPAL TAX DUE: ................................. 14,127.86 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-21-2001 AA478161 .00 14,127.86 06-04-2001 AA496706 31. 41- 31.41 TOTAL TAX CREDIT 14,127.86 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IE IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. 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