HomeMy WebLinkAbout07-27-15 J ' pennsylvania 1505618403
DEPARTMENT OF REVE'tx(03-14)
REV-15010 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 15 «,, 0 514
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
04 29 2015 10 11 1951
Decedent's Last Name Suffix Decedent's First Name MI
KIRK SCOT F
(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
❑X 1. Original Return 2. Supplemental Return 3. Remainder Return(date of death
prior to 12-13-82)
❑ 4. 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 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
WAYNE M PECHT ESQ 717 691 9808
First Line of Address
650 NORTH TWELFTH ST
Second Line of Address
SUITE 100
City or Post Office State ZIP Code
LEMOYNE PA 17043
Correspondent's email address: wpecht _pechtlaw.com
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REG(�R OF WILLS USE ONLY
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DATE FILED MMDDYYYY 7 �1 C_ C7 C-5-17
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Side 1
I��III II'�I�II�I'�III�II�'�II� II��I I�III III ��I��IIII III
1505618403 1505618403 j \
1505618411
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: Kirk, Scot Fraser
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.
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).......... 5. 14 5,7 9 0 - 8 9
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. 14 5,7 9 0 - 8 9
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 2 8,4 5 7 - 14
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 2-,410 . 5 7
11. Total Deductions(total Lines 9 and 10)................................................................ 11. 30,86? - 71
12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 114 -,923 . 18
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J)............................................... 13.
x-14. Net Value Subject to Tax.(Line 12 minus Line 13)............................................... 14. 114 ,923 - 18
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 . 00
16. Amount of Line 14 taxable
at lineal rate X .045 0 . 00 16. 0 . 110
17. Amount of Line 14 taxable
at sibling rate X.12 761615 - 45 17. 9 ,193 - 85
18. Amount of Line 14 taxable
at collateral rate X.15 38 ,307 - 73 18. 51746 - 16
19. TAX DUE................................................................................................................ 19. 14 ,940 . 01
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑
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.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Neal Smith Kir - DATE
7-23-15
ADDRESS
318 Manchester Road, Camp ill, PA 17011
SIGNATURE O;FAIR RER OTH R TH REP NTATIVE Wayne M Pecht Esq. DAT
ADDRESS
PA
I IIIIII IIIII IIIII IIIII IIID IIIII IIIII IIIII IIIII IIIII IIII III Side 2
1505618411 1505618411
PA Inheritance Tax Return
Signature of Additional Fiduciaries
ESTATE OF FILE NUMBER
Kirk, Scot Fraser 21-15-0514
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#2Z44—�I—
Name Mark Stevenson Kirk
Address1 218 North Prince Street
Address2
City, State,Zip Shippensburg,PA 17257
Date :7 IZ3 b
REV-1500 EX Page 3 File Number 21-15-0514
Decedent's Complete Address:
DECEDENT'S NAME
Kirk, Scot Fraser
STREETADDRESS
318 Manchester Road
CITY STATE ZIP
Camp Hill PA 17011
Tax Payments and Credits:
1. Tax Due(Page 2, Line 19) (1) 14,940.01
2. Credits/Payments
A. Prior Payments 14,193.01
B. Discount 747.00
Total Credits(A +B) (2) .14,940.01
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) 0,00
Make Check Payable to: REGISTER OF WILLS, AGENT
RXIMM €€ &7
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;............................................................................... ❑ ❑x
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
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?....... ❑ ❑x
4. Did decedent own an individual retirement account,annuity,or other non-probate property which ❑ ❑
contains a beneficiary designation?.................................................................................................................. x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
jW7 Z5
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 transfers to or for the use of the decedent's 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 OF
AX RET PERSONAL PROPERTY
INHERITANCE TAX RETURNRN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Kirk, Scot Fraser 21-15-0514
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 M&T Bank-checking account 140,398.42
2 2005 Ford Focus Wagon -as sold 1,500.00
3 Erie Insurance-refund car insurance 174.00
4 Wages-income credited after DOD 2,746.33
5 Wages-income credited after DOD 972.14
TOTAL(Also enter on Line 5, Recapitulation) 145,790.89
(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+(08-13)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX
RESIDENT DEC ENTTURN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Kirk, Scot Fraser 21-15-0514
Decedent's debts must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 15,041.11
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Neal Smith Kirk Mark Stevenson Kirk
Street Address 318 Manchester Road
City Camp Hill State PA zip 17011
Year(s)Commission Paid 5,000.00
See continuation schedule(s)attached
2. Attorney's Fees Pecht&Associates, P.C. 5,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State ZiD
Relationship of Claimant to Decedent
4. Probate Fees 657.32
See continuation schedule(s)attached
5. Accountant's Fees 575.00
See continuation schedule(s) attached
6. Tax Return Preparer's Fees
7. Other Administrative Costs 2,183.71
See continuation schedule(s)attached
TOTAL(Also enter on line 9, Recapitulation) 28,457.14
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
Kirk, Scot Fraser 21-15-0514
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Expenses
1 Beaver Cemetery-funeral expense 164.00
2 Cocklin Funeral Home-funeral expense 13,852.11
3 Rome Monument-headstone 1,025.00
H-A 15,041.11
Personal Representative Commissions
4 Mark Kirk-executor commission 2,500.00
5 Neal Kirk-executor commission 2,500.00
1-11-61 5,000.00
Probate Fees
6 Cumberland Law Journal-legal advertisement 75.00
7 Patriot News-legal advertisement 196.82
8 Register of Wills-probate fee 315.50
9 Register of Wills-filing fee for Family Settlement Agreement 20.00
10 Register of Wills-Additional probate fees 50.00
1-11-134 657.32
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Kirk, Scot Fraser 21-15-0514
ITEM
NUMBER DESCRIPTION AMOUNT
Accountant Fees
11 Dukes Tax Service-2014 personal income tax preparation 75.00
12 Reserve-for final tax return preparation/tax due 500.00
1-1-135 575.00
Other Administrative Costs
13 2005 Ford Focus Wagon-inspection 57.24
14 Jackie Behney-reimburse cleaning supplies 44.10
15 Mark Kirk-reimburse cleaning supplies 256.60
16 Mark Kirk-reimburse cleaning supplies 112.36
17 Mark Kirk-reimburse cleaning supplies 222.89
18 Neal Kirk-reimburse estate expenses 17.34
19 Neal Kirk-reimburse estate expenses 35.96
20 Ray Bernardini -painting 1,437.22
1-1-67 2,183.71
Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98)
Rev-1512 EX+(12-12)
SCHEDULE 1
pennsylvania DEBTS OF DECEDENT,
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Kirk, Scot Fraser 21-15-0514
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
1 Card Services-credit card 1,609.05
2 Comcast-cable bill 88.59
3 Cumberland County Tax Bureau-2014 local tax due 71.00
4 Erie Insurance-car insurance balance 6.00
5 Internal Revenue Service-2014 federal tax due 239.00
6 PA American Water-water bill 45.75
7 PP&L-electric bill 42.22
8 UGI -gas bill 101.18
9 Verizon Wireless-cellphone bill 207.78
TOTAL(Also enter on Line 10, Recapitulation) 2,410.57
(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 1(Rev. 12-12)
REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE BENEFICIARIES p �+
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Kirk, Scot Fraser 21-15-0514
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$)
Do Not List T stee s
I TAXABLE DISTRIBUTIONS [include outright spousal
• distributions,and transfers
under Sec.9116(a)(1.2)]
Laura Keller Niece one-sixth of
324 Bel Aire Drive residue
Shiremanstown, PA 17011
Mark Stevenson Kirk Brother one-third of
218 North Prince Street residue
Shippensburg, PA 17257
Neal Smith Kirk Brother one-third of
318 Manchester Road residue
Camp Hill, PA 17011
Matthew J.Shuey Nephew one-six of
2265 Walnut Bottom Road residue
York, PA 17408
Total
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate.
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)