HomeMy WebLinkAbout08-25-15 Pennsylvania
1505618627 3M464710.000
OEPMIMENTOF REVENUE Ex(03.14)(TP)
REV-1500 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
Po BOX 280601 INHERITANCE TAX RETURN
Harrisburg,PA 17126-0601 RESIDENT DECEDENT C?
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
11302014 04081943
Decedent's Last Name Suffix Decedent's First Name MI
ROBINSON MARY J
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
ROBINSON RONALD M
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
a1. Original Return r-1 2. Supplemental Return F� 3. Remainder Return(date of death
prior to 12-13-82)
❑ 4.Agriculture 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 FX 1 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 El 11. Non-Probate Transferee Return X❑ 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
❑ 13.Business Assets F-1 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
DONNA M MULLIN CPA 717-761-7210
First Line of Address
211 HOUSE AVENUE
Second Line of Address
City or Post Office State ZIP Code
CAMP HILL PA 17011
Correspondents email address: D M U L L I N a@ C P A B R -C 0 M
REGISTER OF WILLS USE ONLY
REGISTER OF WILLS USE ONLY
DATE FILED MMDDYYYY �v
CD cry y
G'1
DATE FILED STABrrI
ry
cr, p
7:
PLEASE USE ORIGINAL FORM ONLY
Side 1 O I— r
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rn
1505618627 1505618627 J
1505618635
REV-1500 EX(TP)
Decedent's Social Security Number
Decedent's Name:R 0 B I N S 0 N MARY J
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 10-,760-00
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. 0.011
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E), , . . . . 5. 0.110
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested. . . . . 6. mo
0 0
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested. . . . . 7. 3131295-00
8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . 8. 3 2 4,0 5 5•0 0
9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9. 41031-00
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1). . . . . . . . . . 10. 229-00
11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 11. 4,260-00
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . 12. 319,795-00
13. Charitable and Governmental Bequests/Sec.9113 Trusts for which
an election to tax has not been made(Schedule J). . . . . . . . . . . . . . . . 13. 2471421-00
14. Net Value Subject to Tax(Line 12 minus Line 13). . . . . . . . . . . . . . . . 14. 72-,374 •00
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers ur4er Sec.9116
(a)(1.2)X. 721374 .00 15. 0.00
16. Amount of Line14Pxable
at lineal rate X. 0 .00 16. (1-00
17. Amount of Line 14 taxable
at sibling rate X.12 0.00 17. 0.00
18. Amount of Line 14 taxable
at collateral rate X.15 (1-00 18. (1-110
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 0.011
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑
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 person responsible for filling the return is based on all information of which preparer has
any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DAT
RONALD ROBINSON
ADDRESS F
P . O . BOX 908 CARLISLE, PA 17013
SIGNATURE OF PREPARER OTHER THAN PERSON RESPONSIBLE F R FILING THE RETURN DA
DONNA M. MULLIN, CPA �� �i�`
ADDRESS -`�
BOYER & RITTER CPAS, 211 HOUSE AVEN CAMP HILL, PA 17011
11111111111111111 ItigypJ11111 iii uii 1111111111111 Side 2
1505618635
3M464810.000
REV-1500 EX(TP) Page 3
File Number
Decedents Complete Address:
DECEDENTS NAME
ROBINSON MARY J
STREET ADDRESS
1214 GEORGETOWN CIRCLE
CUMBERLAND
CITY STATE ZIP
CARLISLE PA 17013
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 13 -00
2. Credits/Payments
A. Prior Payments 0.00
B.Discount 0.00
(See instructions.) Total Credits(A+B) (2) 0 .00
3. Interest
(3) 0 .00
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) mo
0 0
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.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN"VIN 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Eld. receive the promise for fife of either payments,benefits or care? . . . . . . . . . . . . . . . . . . . . . .
2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death ❑ El
receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? . . . . . FXI
❑
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
172 P.S.99116(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 172 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.
3M4671 4.000
REV-1510 EX+(08-09) SCHEDULE G
pennsylvania
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC.NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Mary J Robinson
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
DESCRFnON OF PROPERTY
ITEM iWUMEPEWJ&OFneTRAW.Fss£nHMRRMAMONSHPTODECEDErAND DATE OF DEATH %OFDECD'S EXCLUSION TAXABLE
NUMBER MFDATE OF7RW3FMArrACHACOPYOFTWDEED FOR REAL ESTATE VALUE OF ASSET INTEREST FAPPUCABI.E VALUE
1 Charles Schwab IRA
account #7543-4305, copy
of Summary Statement for
date of death attached
and email confirming
spouse as beneficiary
attached. 17,769 100.0000 0 17,769
2 Charles Schwab ROTH IRA
Account #6577-0135, copy
of Summary statement
value on date of death
and email confirming
spouse is beneficary
attached 54,605 100.0000 0 54,605
3 710 Hillside Drive,
Carlisle, PA, rental
property (1 unit) , tax
parcel #04-21-0322-365,
decedent's 50% interest
valued at 50% of market
analysis value of
$177,770, copy attached,
titled in the name of
The Robinson Family
Trust dated 10/19/04, a
joint revocable trust
with decedent's spouse
as co-settlor. 88,850 100.0000 0 88,850
Total from continuation sched les . . . . . . . 152,071
TOTAL(Also enter on line 7,Recapitulation)$ 313,295
If more space is needed,use additional sheets of paper of the same size.
9W46AF 2.000
Estate of: Mary J Robinson
Schedule G (Page 2)
Item DOD Value Taxable
No. Description of Asset % Interest Exclusion Value
4 249 Eighth Avenue,
Carlisle, PA, rental
property (1 unit) , tax
parcel #06-19-1646-067,
decedent's 50% interest
valued at 50% of market
analysis value of $94,540,
copy attached, titled in
the name of The Robinson
Family Trust dated
10/19/04, a joint
revocable trust with
decedent's spouse as co-
settlor. 47,270 100.0000 0 47,270
5 250 Franklin Street,
Carlisle, PA, rental
property (1 unit) , tax
parcel #05-20-1798-178,
decedent's 50% interest
valued as 50% of tax
assessed value of $112,100
times common level ratio
for Cumberland County, PA
of .99 to convert to
market value, copy of tax
bill and CLR schedule
attached, net of mortgage
debt to F&M Trust of
$39,313, see schedule of
mortgage debt, titled in
the name of The Robinson
Family Trust dated
10/19/04, a joint
revocable trust with
decedent's spouse as co-
settlor. 35,833 100.0000 0 35,833
Total (Carry forward to main schedule) 83,103
Estate of: Mary J Robinson
Schedule G (Page 3)
Item DOD Value Taxable
No. Description of Asset Interest Exclusion Value
6 1634 Williams Grove Road,
D:Lllsburg, PA, rental
property (1 unit) , tax
parcel #22-12-0350-012,
decedent's 50% interest
valued at 50% of tax
assessed value of $71,500
times common level ratio
for Cumberland County, PA
of .99 to convert to
market value, copy of tax
bill and CLR schedule
attached, titled in the
name of The Robinson
Family Trust dated
10/19/04, a joint
revocable trust with
decedent's spouse as co-
settlor. 35,393 100.0000 0 35,393
7 4145 Sears Run;
Mechanicsburg, PA, land,
tax parcel #10-18-1314-
026, decedent's 50%
interest valued at 50% of
tax assessed value of
$27,500 times common level
ratio for Cumberland
County; PA of .99 to
convert to market value,
copy of tax bill and CLR
schedule attached, titled
in the name of The
Robinson Family Trust
dated 10/19/04, a joint
revocable trust with
decedent's spouse as co-
settlor. 13,613 100.0000 0 13,613
Total (Carry forward to main schedule) 49,006
Estate of: Mary J Robinson
Schedule G (Page 4)
Item DOD Value Taxable
No. Description of Asset Interest Exclusion Value
8 3439 Hawthorne Drive, Camp
Hill, PA, Tax parcel No.
01-21-0275-040, rental
property, decedent's 50%
interest valued as 50% of
tax assessed value of
$143,000 times common
level ratio for Cumberland
County, PA of .99 to
convert to market value,
copy of tax bill and CIR
schedule attached, net of
mortgage debt to BCCU of
$101,646, see schedule of
mortgage debt, titled in
the name of The Robinson
Family Trust dated
10/19/04, a joint
revocable trust with
decedent's spouse as co-
settlor. 19,962 100.0000 0 19,962
Total (Carry forward to main schedule) 19,962
REV-1511 EX+(M13) SCHEDULE H
pennsylvania
DEPARTUMTOF REVENUE FUNERAL EXPENSES AND
I*(B;UTANCETAX RETURN ADMINISTRATIVE COSTS
RESID MECEDENi
ESTATE OF FILE NUMBER
Mary J Robinson
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Second Presbyterian Church reimburse for
food for funeral reception 305
Total from continuation schedules . . . . . . . . . 1,126
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
2. Attorney Fees:
3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees:
5. Accountant Fees: 2,600
6. Tax Return Preparer Fees:
7.
None
TOTAL(Also enter on Line 9,Recapitulation) $ 4,031
3W46AG 2.000 If more space is needed,use additional sheets of paper of the same size.
REV-1512 EX+(12.12)
pennsylvania SCHEDULE 1
DEPARrNAENTOFREVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES&LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Marg J Robinson
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 American Express final credit card bill
(account 9-41007) 229
TOTAL(Also enter on Line 10,Recapitulation) $ 229
2w46AH 2.000 If more space is needed,insert additional sheets of the same size.
REV-1513 EX+(01-10) SCHEDULE J
Pennsylvania
DEPARTMENTOF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Mary J Robinson
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEMNG PROPERTY Do Not List Trustee(s) OF ESTATE
TAXABLE DISTRIBUTIONS(Include outright spousal distributions and transfers under
Sec.9116(a)(1.2).]
1. Ronald M. Robinson
1214 Georgetown Circle
Carlisle, PA 17013-3548
Charles Schwab IRA account
#7543-4305, copy of Summary
Statement for date of death
attached and email
confirming spouse as
beneficiary attached.
Inventory Value: 17,769
Charles Schwab ROTH IRA
Account #6577-01351 copy of
Summary statement value on
date of death and email
confirming spouse is
beneficary attached
Inventory Value: 54,605 Surviving Spouse 72,374
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE.
)I NON-TAXABLE DISTRIBUTIONS
A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1 See Attached
1
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 247,421
9W46AI 2.000 If more space is needed,use additional sheets of paper of the same size.
Estate of: Mary J Robinson
Schedule J Part 2A (Page 1)
Item
No. Description Amount
1 Robinson Family Credit
Shelter Trust, a subtrust
of the Robinson Family
Trust 247,421
Mary J. Robinson (SS#283-40-8735)
Form 1500
Attachments to
Return are being mailed directly to
The Pennsylvania Department of Revenue