HomeMy WebLinkAbout07-27-15 (2) 1505610105
REV-1500 Ex`02-11)`F"
n varNa OFFICIAL USE ONLY
PA Department of Revenue pen�pant County Code Year File Number
Bureau of Individual Taxes
PO BOX 28o6oi INHERITANCE TAX RETURN
Harrisburg,PA 17i28-o6o1 RESIDENT DECEDENT 9-1 1
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
08/21/2014 05/28/1917
Decedent's Last Name Suffix Decedents First Name MI
Miller Howard F
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
O 1.Original Return m 2.Supplemental Return O 3. Remainder Return(Date of Death
Prior to 12-13-82)
O 4.Limited Estate O 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
O 6.Decedent Died Testate O 7.Decedent Maintained a Living Trust 8.Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
O 9.Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 11. Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIREMD TO:
Name Daytime Telgtone Numbe�,r�-- -,:o rn
Geoffrey G Miller (717)243�9� cam- �
REG* t R#F .LS UWjONLY_r:l
FTI --,7 17
First Line of Address
C�
38 N Dickinson Schl Rd
►-�
Second Line of Address CD r—
=) rno
CU)
tU
City or Post Office State ZIP Code DATE FILED
Carlisle Pa 17015
Correspondent's e-mail address: lad Comcast.net
Under penalties of perju declareat I have a fined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,correct and 90fplete. laration of parer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF SON R FOR FILING RETURN DATE
_,2 7
Aoo s 44,J1
7U/5"- "Z?
! J�
SIGNATURE OF PRE ARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
PLEASE USE ORIGINAL FORM ONLY
Side 1
L 1505610105 1505610105
1505610205
REV-1500 EX(Fl)
Decedent's Social Security Number
Decedent's Name: Howard F Miller
RECAPITULATION
1. Real Estate(Schedule A). ............................................ 1. 0.00
2. Stocks and Bonds(Schedule B) ....................................... 2. 0.00
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. 0.00
4. Mortgages and Notes Receivable Schedule D 4. 0.00
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. 219,306.17
6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6. 23,840.58
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested........ 7. 0.00
8. Total Gross Assets(total Lines 1 through 7)............................. 8. 243,146.75
9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. 22,357.09
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10. 264.00
11. Total Deductions(total Lines 9 and 10)................................. 11. 22,621.09
12. Net Value of Estate(Line 8 minus Line 11).............................. 12. . 235,093.66
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which W
an election to tax has not been made(Schedule J) ........................ 13.
14. Net Value Subject to Tax(Line 12 minus Line 13) ........................ 14. 220,525.66
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 4 16, 220,525.66
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. 9,923.66
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2
1505610205 1505610205
REV-1500 EX(R) Page 3 Rio Number
Decedent's Complete Address:
DECEDENTS NAME
Howard Franklin Miller Jr.
STREET ADDRESS —
134 N Dickinson Schl Rd. (mailing)was residing with son 38 N Dickinson Schl Rd.Carlisle Pa.
CITY STATE ZIP
Carlisle Pa 17015
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 9,923.66
2. Credits/Payments
A.Prior Payments 9,405.73
B.Discount
Total Credits(A+B) (2) 9,405.73
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) 517.93
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.......................................................................................... El0
b. retain the right to designate who shall use the property transferred or its income............................................ ❑ N
c. retain a reversionary interest.............................................................................................................................. ❑ 0
d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ E
2. If death occurred after Dec.12,1982,did decedent transfer property within one year of death
without receiving adequate consideration?.............................................................................................................. ❑ 0
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 stepparent of the child is 0 percent F2 P.S.§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[72 P.S.§9116(a)(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.
20 July 2015
Dear Sirs:
Please find attached Supplemental (Ammended) Rev 1500 for
Howard Miller. File Numbewr 20-14-0822 Schedule H replaces prior
submitted Sch H and Form 1500 has been adjusted accordingly.
Schedule "H" Line B has been revised to include Administrative costs
which had been overlooked. Line 2 has been revised to include additional
Attorney Fees. The Attorney's address has been hand printed on Line B
Item 2. Paul Orr, East High St. Carlisle Pa. 17013
Line 3 Family exemption: Howard Miller resided with claimant
several months before his passing. He had not resided at his listed address
for several years but with family. The 134 N Dickinson Address was not
changed due to the all the accounts maintained for the operation of the
family farm.
I have adjusted form 1500 to reflect the aforemention
ammendments and my prior math and other errors. I have made payment
for Rev 1547 in the amount of$1339.64 .
Than o
Geo rey G Miller
717-386-1038
1
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
Howard Franklin Miller Jr. 20-14-0822
Decedent's debts must be reported an Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Hollinger Funed Home Crematory 2,225.49
2. Death Date Inscription 219.00
Memorial Services Expenses 284.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions: 14,068.00
Name(s)of Personal Representative(s) Huntley H Miller,Geoffrey G Miller Exec(s)
Street Address 42&38 N Dickinson School Rd
City Carlisle state Pa ZIP 17015
Year(s)Commission Paid: 2015
Agus awe
2. Attorney Fees: 5-0 6f-Sf «��' 1,500.00
Ar-
CY wlz.6r fit X7.012
3,500.00
3. Family Exemption:(If decedents address is not the same as daimant's,attach explanation.)
Claimant Geoffrey G Miller�,Sov-bee'J &.sioel W� r /1r3:Zk6trj
Street Address 38 N Dickinson Schl Rd
city Carlisle State Pa ZIp 17015
Relationship of Claimant to Decedent Son (see attached correspondence)
4. Probate Fees: C0M6eAA4d aawr y 560.60
S. Accountant Fees. a
6. Tax Return Preparer Fees:
7.
TOTAL(Also enter on Line 9,Recapitulation) $ 22,357.09
If more space is needed,use additional sheets of paper of the same size.
NOTICE OF INHERITANCE TAX .: pennsylvani
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AFP (11-14)
POBOX 280601
HARRISBURG PA 17128-0601
DATE 07-06-2015
ESTATE OF MILLER HOWARD F
DATE OF DEATH 08-21-2014
FILE NUMBER 21 14-0822
COUNTY CUMBERLAND
MILLER GEOFFREY G ACN 101
38 N DICKINSON SCHL RD APPEAL DATE: 09-04-2015
CARLISLE PA 17015 (See reverse side under Objections)
Amount Remitted �1
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS +—
---------------
REY-1547 EX AFP C11-14) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND -ASSESSMENT OF TAX
ESTATE OF: MILLER HOWARD FFILE NO. :21 14-0822 ACN: 101 DATE: 07-06-2015
TAX RETURN WAS: C ) ACCEPTED AS FILED C X) CHANGED SEE ATTACHED NOTICE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) •00 NOTE: To ensure propel
2. Stocks and Bonds (Schedule B) C2) .001 credit to your account
00 submit the upper port:
3. Closely Held Stock/Partnership Interest (Schedule C) (3) . of this form with your
4. Mortgages/Notes Receivable (Schedule D) (4) •00 tax payment.
S. Cash/Bank Deposits/Mist. Personal Property (Schedule E) (5) 219,306.17
6. Jointly Owned Property (Schedule F) (6) 23,840.58
7. Transfers (Schedule G) (7) .00
S. Total Assets (g) 243,146.75
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Mist. Expenses (Schedule H) (9) 4,28 9.09
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 264.0 0
11. Total Deductions (il) 4,553.09
12. Net Value of Tax Return (12) 238,593.66
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .0 0
14. Net Value of Estate Subiect to Tax (14) 238,593.66
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate C15) .00 X 00 .00
16. Amount of Line 14 taxable at lineal rate (16) "R.593-AA x 045 = 10,736.72
17. Amount of Line 14 at sibling rate (17) -nn X 12 = .00
18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = .00
19. Principal Tax Due (19)= 10,736.72
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
02-11-2015 CD020231 .00 9,403.75
INTEREST IS CHARGED THROUGH 07-21-2015 TOTAL TAX PAYMENT 9,403.75
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 1,332.97
REVERSE SIDE OF- THIS FORM INTEREST AND PEN. 6.67
TOTAL DUE 1,339.64
IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE