The URL can be used to link to this page

Home My WebLink About08-11-15 1505614134 i EX(03-14)(FI) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg,PA 17128-0601 RESIDENT DECEDENT 2 1 1 3 1 1 5 3 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 0 8 3 0 2 0 1 3 0 7 0 6 1 9 6 9 Decedent's Last Name Suffix Decedent's First Name MI, R Y A N P A T R I C K E (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI R Y A N M I C H E L L E L 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.Agriculture Exemption ❑ 5.Future Interest Compromise(date of ❑ 6.Federal Estate Tax Return Required (date of death on or after 7-12012) death after 12-12-82) ❑ 7.Decedent Died Testate ❑ 8.Decedent Maintained a Living Trust 0 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 ❑X 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 S T E V E N W F A H N E S T 0 C K C P A 7 1 7 7 3 7 5 4 6 6 First Line of Address 1 5 1 3 C E D A R C L I F F D R I V E Second Line of Address City or Post Office State ZIP Code C A M P H I L L P A 1 7 0 1 1 Correspondent's e-mail address: steve@fahnestockcpa.com REGISTER OF WILLS USE ONLY ry REGISTER OF WILLS USE ONLY DATE FILED MMDDYYYYC cr L rlrT C7 '7 G"J tIJ M z n —t Frl _ F` ::0 DATE'ElLEUSTAMP r co r- M PLEASE USE ORIGINAL FORM ONLY O i N CD Side 1 rn I IIIIII VIII VIII VIII VIII VIII VIII VIII VIII VIII IIII IIII L 1505614134 1505614134 J 1505614234 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: P A T R I C K E. RYAN 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. 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. 9. Funeral Expenses and Administrative Costs(Schedule H) .................. 9. 10. Debts of Decedent,Mortgage Liabilities,and Liens Schedule I 10. 0 • 0 0 11. Total Deductions(total Lines 9 and 10) ............................... 11. 0 . 0 0 12. Net Value of Estate(Line 8 minus Line 11) ............................. 12. 0 . 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. 0 . 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.0 _ 0 . 0 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X .0_ 0 . 0 0 16. 0 . 0 0 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.1 5 0 . 0 0 18. 0 . 0 0 19. TAX DUE ...................................................... 19. 0 . 0 0 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 RESP NSIBLE FOR FILING RETURN DATE ADDRESS 324 DEERFIELD JR 0 A D CAMP HILL PA 17011 SIGN OF EPARE THE THAN PERSON RESPONSIBLE FOR FILING THE RETURN D TE S AD 13 CED CLIFF DRIVE CAMP HILL PA 17011 11111111111111111111111111111111111 Side 2 L 1505614234 1505614234 J REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: 21 13 1153 DECEDENT'S NAME PATRICK E. RYAN STREET ADDRESS 324 DEERFIELD ROAD CITY STATE ZIP CAMP HILL PA 17011 Tax Payments and Credits: I. Tax Due(Page 2,Line 19) (1) 0.00 2. Credits/Payments A.Prior Payments B.Discount (See instructions.) Total Credits(A+B) (2) 0.00 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) 0.00 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. .x —a•_ 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.................................................................................................. ❑ 191 d. receive the promise for fife 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?..................................................................................... ❑ ❑X 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?.............................................................................................. ❑ 0 IF THE ANSWER T��Orr ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ��Tcxi.rysr�'..,.�:t!',yf �.�r:rt � .,, �^+✓�r'reC�v.�,i,t�k...:�,'�...K.w .,�,h'..,.ah::aw:.��"..'s:'�,a.:.....:,:.::-��:�.»;. �..,:"r"F.•.�."��...��L�..:�..""s^ s�`�"�rM'�.. ¢+'�,.. ?h:P 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 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 p2 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-151$EX+(o1-1b) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN DGhI RESIDENT DECEDENT ESTATE OF: FILE NUMBER: PATRICK E. RYAN 21 13 1153 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not ListTrustee(s) OF.ESTATE TAXABLE DISTRIBUTIONS (Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1. MICHELLE L RYAN Spousal t goo "to 324 DEERFIELD ROAD CAMP HILL PA 17011 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART H-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. COMMONWEALTH OF PENNSYLVANIA HARRISBURG DISTRICT OFFICE DEPARTMENT OF REVENUE PA DEPARTMENT OF REVENUE 1825 STANLEY DRIVE HARRISBURG PA 17103-1256 REV-869 FO AFP(07-08) Date: 7/10/2015 MICHELLE L RYAN Estate of. 324 DEERFIELD RD RYAN PATRICK E CAMP HILL PA 17011 -8436 Date of Death: 8/30/2013 File Number: 21 13-1153 (Certified Mail-Return Receipt Requested) Dear MICHELLE L RYAN: Department records indicate you are responsible for the settlement of the above estate or that you represent the responsible party. As of this date, you have failed to resolve this matter. This is to again advise you that the estate is in delinquent status, as it remains unsettled. The Inheritance and Estate Tax Act mandates the filing of a tax return and payment of all outstanding liabilities by a personal representative or a transferee of an estate within nine months of a decedent's death. Department records show that this estate remains open because: AN INHERITANCE TAX RETURN HAS NOT BEEN FILED. If the return was filed,please contact this office immediately. If this estate was opened for the purpose of filing a lawsuit,please provide the term and docket number of the proceeding in writing to this office so that we may postpone any further action. Under Act 40 of 2005, additional collection costs, including but not limited to fees of up to 39 percent of the amount due and attorney fees incurred in securing payment, may be . imposed on any liability not paid prior to referral to a collection agency or contract counsel. This notice shall serve as a formal demand on you or your client from the Department of Revenue. If you fail to file the return,the Department may file a citation requiring you to appear in court to show cause for your failure to comply with the law. A finding of contempt in this matter could subject you to additional penalties and/or incarceration by the Orphans' Court of Cumberland County., RETURNS SHOULD BE FILED AND CHECKS AIADE PAYABLE TO: REGISTER OF WILLS,AGENT Sincerely, Anastasia DiBartolomeo Direct any questions regarding this estate to: (717)425-7704 HARRISBURG DISTRICT OFFICE cc: PA DEPARTMENT OF REVENUE 1100 1825 STANLEY DRIVE HARRISBURG PA 17103-1256 Steven W. Fahnestock & Associates Certi fled Public Accountant 1513 Cedar Cliff Drive •.Camp Hill., PA 17011 • 717-737-5466• Fax:717-737-5780 September 26,2014 PA Department of Revenue Bureau of Collections and Taxpayer Services PQ Box 281041 Harrisburg, PA 17128-1041 Re: Estate of Patrick E. Ryan I am responding to the enclosed letter dated September 8,2014. The letter requests the filing of an inheritance tax return for the above estate. Mr. Ryan was 44 years old and passed away on August 30,2013 after battling melanoma for a number of years. As his wife was the beneficiary of his estate,there is no inheritance tax due. If you have any questions or need additional information,please let me know. Thank you for your assistance in this matter. Very sincerely, 47 Aetn�. CPA Member American Institute of Certified Public Accountants Pamnsvlvnnia 1mctitttto n{r ortiRP4 PtAtir drrnimt .tc pennsylvania BUREAU OF COLLECTIONS& DEPARTMENT OF REVENUE TAXPAYER SERVICES r PO BOX 281041 " HARRISBURG PA 17128-1041 NOTICE OF OVERD UE INHERITANCE TAX RETURN REV-834 FO AFP(06-11) Date: 09/08/2014 Estate of: PATRICK E RYAN RYAN MICHELLE L SSN: 176-52-7554 324 DEERFIELD RD Date of Death: 08-30-2013 CAMP HILL PA 17011 -8436 File Number: 2113-1153 Department records indicate you are responsible for the settlement of the estate identified above or that you represent the responsible party. The estate is in delinquent status as the inheritance tax return became delinquent within nine months of the decedent's death,but has yet to be filed. Please file the tax return and remit payment of any tax due within 15 days of the date of this notice with the Register of Wills identified below. If this estate was opened for the purpose of filing a lawsuit,please provide the court term and docket number of the proceeding in writing to this office. We encourage you to take this opportunity to address your tax delinquency. If you fail to do so, your account may be referred to a collection agency and additional fees up to 39 percent of the amount due will be added to the liability. If the requested return was filed recently,please disregard this notice. Direct any questions regarding this notice to: Harrisburg Call Center RETURNS SHOULD BE FILED 717-783-3000 AND PAYMENTS MADE AT 1-800-447-3020 (Services for taxpayers THE REGISTER OF WILLS with special hearing and/or speaking needs) LISTED BELOW: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 likIlly Hasler FIRST-CLASSMAIL 08/07/2015 S r� � Fahnestock &A RECO RDED Ci FIG � �� ,�G Certified Public Accountant J R. 1513 Cedar Cliff Drive R`CIF)T(''R ''+` E ;L LS ' ,`. 2tp 17011 Camp Hill, PA 17011 E' 011 D12804171■ ?OIS 8�G 11 ,g�' 8 26 CLEA�, OF CUMBER A,` I.: C f CUMBERLAND COUNTY COURTHOUSE 1 COURTHOUSE SQUARE CARLISLE, PA-17013