HomeMy WebLinkAbout05-25-06
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'* COMMONWEALTHOF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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DECEDENT'S NAME (lAST. FIRST. AND MlOOlE INITIAL)
NYE LLOYD M. JR.
DATE OF DEATH (MM-Oo..Yearj
DATE OF BIRTH (MM-Oo..Year)
07/12/2005
(IF APPLICABlE) SURVIVING SPOUSE'S NAME (LAST. FIRST. AND MIDDlE INITIAl)
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00 1. Original Retum
o 4. limited Estate
o 6. Decedent Died Testate (AlIa:It copy of WI)
o 9. Litigallon Proceeds Received
o 2. Supplemental Retum
o 4a. Future Interest Compromise (daIII of delllh after 12.12-82)
o 7. Decedent Maintained a Uvlng Trust (AlIacbcopyofTrustj
o 10. Spousal Poverty Credit (dale afdealh beIIleen 12-31.91 and 1-1-95)
NAME
SALLY J. WINDER
. FIRM NAME Qf Applicable}
TELEPHONE NUMBER
SHIPPENSBURG
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,. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held CorpoJalion, Partnership or Sofe.ProprielDrship (3)
4. ~ages & Notes Receivable (Schedule 0) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Joinlly Owned Property (Schedule F) (6)
o Separate BilHng Requested
7. Inter-VIVOS Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total GI'OSI Assets (fDlal Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent Mortgage Liabllllies, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental BequestslSec 9113 Trusts for which an eIeclion 10 tax has not been
made (Schedule J)
14. Net Value Subjec:tto Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
(14)
(8)
(11)
(12)
(13)
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15. Amount of Line 14 taxable at the spousal tax
rate. or transfers under See. 9116 (a)(1.2)
49,597.64 X .045 (15)
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X .12 (17)
X .15 (18)
(19)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Une 14 taxable at sibUng rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
0FFlCIAL ~ OM. y
FILE NUMBER
2 1 -0 5 0 6 5 4
COUNIYCOOE ~- - - NiiiiiER--
SOCIAl SECURITY NUMBER
1 99- 3 2 - 1 249
THIS RETURN MUST BE FILED IN DUPLICATE WITH T1tE
REGISTER OF WILLS
SOCIAl SECURITY NUMBER
1 99- 3 2 - 1 249
o 3. Remainder Retum (daleofdealllpriortlI2-13-12/
o 5. Federal Estate Tax Retum Required
_ 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under See. 9113(A) (AIIdlScltOl
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70,050.00 I
317.30
PA 17257
OFFICIAL USE ONLY
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700.00
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71,067.30
8,062.00
13,407.66
21,469.66
49,597.64
49,597.64
2,231.89
2,231.89
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Decedentts Complete Address:
STREET ADDRESS
492 MOUNTAIN ROAD
arv
NEWVILLE
I STATE
PA
I ZIP
17241
Tax Payments and Credits:
1. Tax Due (Page 1 Une 19)
2. CreditslPayments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
2,231.8!
3. InterestlPenalty if applicable
D.lnterest
E. Penalty
Total Credits (A + B + C) (2)
T otallnterestlPenalty ( D + E ) (3)
4. If Une 2 is greater than Una 1 + Une 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Une 20 to request a refund (4)
5. ltune 1 + Une 3 is greater than Une 2, enter the cflfference. This is the TAX DUE. (5) 2,231.89
A. Enter the interest on the tax due. (SA)
B. Enter the total of Une 5 + 5A. This is the BALANCE DUE. (5B) 2,231.89
Make Check AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN ")(" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ........................................................................... 0 00
b. retain the right to designate who shall use the property transferred or its income; ..... ................................... 0 00
c. retain a reversionary interest; or ...................................................................................................... 0 00
d. receive the promise for life of either payments, benefits or care? ...... .... ........ ........................................... 0 00
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?.... .... ........................................ ................ ............................... 0 00
3. DId decedent own an .in trust for" or payable upon death bank account or security at his or her death? ................. 0 00
4. DId decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... 0 00
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FilE IT AS PART OF THE RETURN.
Under penalties of perjury, I decllll8lhall have exanined this return. Including ~ schedules and slalemenls. and to the best or my knowledge and belief. it is true. COIIIICt and comp/eIe.
0ecIa'iIl0n olher lIlan the peISOIIa/ representative is based 011 aIIlnfonna1ion or which pIlIJlIJ8r has any knowledge.
S ERSON S SiBlE FOR FILING RETURN DA
S- (F 06
PA
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)).
=or dates of death on or after January 1, 1995, the tax rate imposed on the net value oftransfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (Ii)).
rhe staMe does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if
he surviving spouse is the only beneficiary.
=or dates of death on or after July 1, 2000:
rhe tax rate imposed on the net value of transfers from a deceased child twenty-ooe years of age or younger at death to or for the use of a natural parent, an adoptive parent,
)f a stepparent of the child is 0% (72 P.S. ~9116(a)(1.2)).
rhe 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. ~9116(1.2) (72 P.S. ~116(a)(1)).
-he tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. ~9116(a)(1.3)). A sibling is defined, under Section 9102, as an
!1dividual who has at least one parent in common with the decedent, whether by blood or adoption.
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COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
SCHEDULE A
REAL ESTATE
I
ESTATE OF FILE NUMBER
NYE. LLOYD M. JR. 21 05 0654
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged
between a willing buyer and a willing seJler, neither being compelled to buy or seu, both having reasonable knowledge of the relevant fads. Real property which Is jolntly-owned wIIh right of
survlvorshlD must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
492 MOUNTAIN ROAD, UPPER MIFFLIN TOWNSHIP, NEWVILLE, PA. PARCEL
NO.44-DS-0411-006, TAX ASSESSMENT FAIR MARKET VALUE
VALUE AT DATE
OF DEATH
70,OSO.OC
TOTAL (Also enter on line 1, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
70 050.00
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COMMONWEAlTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
R NT T
ESTATE OF
NYE. LLOYD M. JR.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
21 05
0654
ITEM
NUMBER
1.
DESCRIPTION
RPM INTERNATIONAL INC, COMMON STOCK, 2.815 SHARES@ 18.71 PER SHARE
VAlUE AT DATE
OF DEATH
52.6;
2.
WENDY'S INTERNATIONAL, INC., ACCOUNT 7705335036
264.6~
TOTAL (Also enter on line 2. Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
317.30
_'~a.,.., *' SCHEDULE E
COMMONWEAlTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
I~:~r:ce~ PERSONAL PROPERTY I
ESTATE OF FILE NUMBER
NYE. LLOYD M. JR. 21 05 0654
Include the proceeds of Uligatlon and the date the proceeds were received by the estate. Aft property jointJy-ownect with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 1991 DODGE VAN, PA TITLE 44082416402, SALE PRICE 700.00
TOT At (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
700.00
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COMMONWEAlTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
NYE. LLOYD M. JR.
FILE NUMBER
21 05
0654
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. EGGER FUNERAL HOME, INC. FUNERAL ACCOUNT 3,211.85
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
SocIal Security Number(s) I fiN Number of PersonaJ Represenlalive(s)
Street Address
CIIy Slate Zip
Year(s) CommissIon Paid:
2. Attorney Fees SALL Y J. WINDER 3,500.00
3. Family Exemption: (If decedenfs address is not the same as c1aimanfs, attach explanation)
Claimant
Street Address
CIIy Slate Zip
Relationship of Claimant to Decedent
4. ProbateFees LETTERS TESTAMENTARY, FILING RETURN, SHORT CERTIFICATES 230.00
5. Accountanfs Fees
6. Tax Retum Preparer's Fees
7. COMMONWEALTH OF PENNSYLVANIA, DEATH CERTIFICATES 72.00
8. UPPER MIFFLIN TOWNSHIP, DRIVEWAY PERMIT 10.00
9. FRANCES OILER, TAX COLLECTOR, 2006 CTY & TWP TAXES 163.18
10. FRANCES OILER, TAX COLLECTOR, 2005 SCHOOL TAX 866.87
11. USPS,POSTAGE 8.10
TOTAL (Also enter on line 9, Recapitulation) $ 8 062.00
(If more space is needed, insert additional sheets of the same size)
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COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
NYE. LLOYD M. JR.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES. & LIENS
FILE NUMBER
21 05
0654
Include unrelmbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
AMOUNT
9,280.13
1.
ORRSTOWN BANK LOAN 460032348, BALANCE DUE
2.
SPRINT, TELEPHONE SERVICE ACCOUNT BALANCE DUE
141.73
3.
WEST SHORE EMERGENCY MEDICAL SERVICES
622.61
4.
NEWVILLE COMMUNITY AMBULANCE
734.00
5.
CENTRAL PENN MEDICAL CENTER
110.00
6.
CARLISLE REGIONAL MEDICAL CENTER
2,033.39
7.
DISCOVER FINANCIAL SERVICES, INC., DISCLOSURE STATEMENT
228.04
8.
AUTOPASS FIRESTONE, ACCOUNT BALANCE DUE
61.n
9.
ADAMS ELECTRIC, ELECTRIC SERVICE ACCOUNT BALANCE DUE
195.99
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
13.407.66
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
NVI= II ()vn M .IR ?1 05 M~
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS pncIude =ht s~usal dBlributions, and transfers under
See. 9116 (a (1. )J
1. TIM NYE SON 1n NET
P.O. BOX 144
NEWVILLE, PA 17241
2. LINDA NYE DAUGHTER 1n NET
1448 RIVER COURT
FRONT ROYAL, VA 22630
3. BRYAN NYE SON 1n NET
6412 CARLISLE PIKE LOT 20
MECHANICSBURG, PA 17055
4. KELL Y NYE DAUGHTER 1n NET
3780 SPRING ROAD, LOT 13A
CARLISLE, PA 17013
5. MIKE NYE SON 1n NET
486 MOUNTAIN ROAD
NEWVILLE, PA 17241
6. JACKIE NYE DAUGHTER 1n NET
34 CHESTNUT STREET
NEWVILLE, PA 17241
7. BENJAMIN NYE SON 1n NET
213 E. MAIN STREET
NEW BLOOMFIELD, PA
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
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)