HomeMy WebLinkAbout02-08-06 (1)
REV .1500 Ell + (6-00)
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
COMMONWEAL-rn OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
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FILE NUMBER
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Murphy, Thomas Joseph
21 06
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
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NUMBER
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LU
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LU
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088-01-1534
DATE OF DEATH (MM-DD-YEAR)
DATE OF BIRTH (MM-DD-YEAR)
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
11/11/2005
11/14/1916
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
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D 2. Supplemental Return
D 4a. Future Interest Compromise (date of death
after 12-12-82)
D 7. Decedent Maintained a Living Trust (Attach
copy of Trust)
D 10. Spousal Poverty Credit (date of death between
12-31-91 and 1-1-95
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AME COMPLETE MAILING ADDRESS
Nora F. Blair
~ 1. Original Return
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4, Limited Estate
D 3. Remainder Return (date of death prior to 12-13-82)
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5, Federal Estate Tax Return Required
6. Decedent Died Testate (Attach copy
of Will)
9, Litigation Proceeds Received
8. Total Number of Safe Deposit Boxes
D 11.Election to tax under Sec. 9113(A) (Attach Sch 0)
.....
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un.
IRM NAME (If applicable)
1 . Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
5440 Jonestown Road
PO Box 6216
Harrisburg, P A 17112
(1 ) None
(2) None
(3) None
(4) None
(5) 2,851. 72
(6) 114,694.15
(7) None
......,.....................,.,...........,..,...,.,.,...,.,...,....,.........,.,.,.,.......,.,.,.....-...,.,.....,.......,.,.........,....,.,.,..
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: OFFICIAL USE ONLY:
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ELEPHONE NUMBER
717/541-1428
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
(8)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11, Total Deductions (total Lines 9 & 10)
(9)
(10)
117,545.87
13,756,22
494.61
(11)
14,250.83
12. Net Value of Estate (Line 8 minus Line 11)
(12)
103,295.04
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)
(13)
(14)
103,295.04
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15, Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under Sec. 9116(a)(1.2)
z 103,295.04 .045 (16)
0 16. Amount of Line 14 taxable at lineal rate x
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n. 17, Amount of Line 14 taxable at sibling rate x .12 (17)
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>( 18. Amount of Line 14 taxable at collateral rate
<( x .15 (18)
....
19, Tax Due (19)
4,648.28
20, D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
4,648,28
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Copyright 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
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D!!cedent's Complete Address:
STREET ADDRESS
206 Cherokee Drive
CITY
Mechanicsburg
. I STATE PA
I ZIP 17050
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
4,648.28
4,415.87
232.41
Total Credits (A + B + C)
(2)
4,648.28
3. . InteresUPenalty if applicable
D. Interest
E. Penalty
TotallnteresUPenalty (0 + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 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.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3) 0.00
(4)
(5) 0.00
(5A)
(5B) 0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
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?..... ..................................... ............................. ............................. ..................
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;............. ....................................................................... 0 ~
b. retain the right to designate who shall use the property transferred or its income;......................................... 0 ~
c. retain a reversionary interest; or..................................... .......................................................................... 0 ~
d. receive the promise for life of either payments, benefits or care?................................................................. D ~
2. ~~~;~~~g oacdceu~~:~e ~~~s~:~~~~~~..~.2.... .1.~~~~..~i.d.. ~~~~~~nt. tr.a.n~f~r.. ~ro~~~. .~~t~~n..~~~..y~~~..~~..~.e~t~..~.i~~~~t D ~
D ~
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IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
206 Cherokee Drive
Mechanicsburg, P A 17050
ADDRESS
ADDRESS
5440 Jonestown Road
PO Box 6216
Harrisburg, P A 17112
DATE
,2- 7~ 0
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)l.
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%
[72 P.S. ~9116 (a) (1.1) (ii)l. The statute does not exemot 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 twenty-one 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% [72 P.S. 99116 (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%, except as noted in 72 P.S. 99116
1.2) [72 P.S. 99116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116 (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.
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mmphy, Thomas Joseph
I FILE NUMBER
21 - 06-
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
NUMBER
1 Household furniture and furnishings
DESCRIPTION
VALUE AT DATE
OF DEATH
2,500.00
2
Navy Federal Credit Union
109.35
3
Navy retirement
242.37
TOTAL (Also enter on Line 5, Recapitulation)
2,851.72
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SCHEDULE F
JOINTL V-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Murphy, Thomas Joseph
I FILE NUMBER
21 - 06-
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME
A Maryann Murphy
ADDRESS
RELATIONSHIP TO DECEDENT
206 Cherokee Drive
Mechanicsburg, P A 17050
Daughter
JOINTLY OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial institution and bank account number or DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT similar identifying number. Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
I A Real Estate at 36 Ridgeway Drive, Silver Spring 159,930.00 50% 79,965.00
Township, Cumberland County, Pennsylvania assessed
at $159,930.00
2 A PNC Money Market account 7,863.30 50% 3,931.65
3 A PNC checking account 2,702.92 50% 1,351.46
4 A Commerce Bank checking account 17,916.38 50% 8,958.19
5 A PNC certificate of deposit 40,975.70 50% 20,487.85
6 A
TOTAL (Also enter on line 6, Recapitulation) 114,694.15
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONVVEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Murphy, Thomas Joseph
I FILE NUMBER
21 - 06-
ITEM
NUMBER
A.
B.
Debts of decedent must be reported on Schedule I.
DESCRIPTION
AMOUNT
FUNERAL EXPENSES:
Malpezzi Funeral Home
9,792.50
2
Funeral Luncheon
512.00
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City
Year(s) Commission paid
State _ Zip
2.
Attorney's Fees
Nora F. Blair, Esquire
350.00
2,851.72
3.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Maryann Murphy
Street Address 206 Cherokee Drive
City Mechanicsburg
Relationship of Claimant to Decedent
State
Daughter
PA
Zip
17050
4.
Cumberland County Register of Wills
15.00
Probate Fees
5. Accountant's Fees
6.
Nora F. Blair, Esquire
175.00
Tax Return Preparer's Fees
7.
1
Other Administrative Costs
Expenses of personal represenative (postage and mileage)
60.00
TOTAL (Also enter on line 9, Recapitulation)
13,756.22
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Murphy, Thomas Joseph
I FILE NUMBER
21 - 06-
Include unreimbursed medical expenses.
ITEM
NUMBER
I
DESCRIPTION
AMOUNT
10.00
Matthew & Andrew Schmid -- check written prior to death but cashed after death
2
Comcast
10.45
3
UGI
228.31
4
PPL
54.41
5
Silver Spring Township
83.20
6
Personal Occupation Tax
9.80
7
United Water
21. 90
8
Verizon
2.31
9
Mcr
10.05
10
Penn Waste
39.18
11
Phil Martin (October lawn care)
25.00
TOTAL (Also enter on Line 10, Recapitulation)
494.61
REV-1513 EX+ (9~O)
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SCHEDULE J
BEN EFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Murphy,'Ihomas Joseph
I FilE NUMBER
21 - 06-
RELATIONSHIP TO AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE
n~ "'~, .
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1 Maryann Murphy Daughter All of net estate
206 Cherokee Drive
Mechanicsburg, P A 17050
I
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
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II
2006! .
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I : ~' - ',,- _...:.::::.- LJ:S ,_,POSTAGE
~ PAID
AMOUNT HARRISBURG.PA
17112
$0 00 FEB 07. '06
. 0~~~1~01-20
UNITED STATES
POSTAL SERVICE
0000
First Class ~I"II'I"I.I
~
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Nora F. Blair
Attorney At Law
5440 J onestown Road
Post Office Box 6216
Harrisburg, PA 17112-0216
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CUMBERLAND COUNTY REGISTER OF
WILLS
One Courthouse Square
Carlisle, PA 17013
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