HomeMy WebLinkAbout12-29-06
REV.?SOO EX + (6-00)
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV -1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
2 1 -0 6 1 0 3 0
COUNTY"CoiiE -VEAR- - - NUMBER- -
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
KIRACOFE VIOLA RUTH
DATE OF DEATH (MM-DD-Year)
SOCIAL SECURITY NUMBER
DATE OF BIRTH (MM-DD-Year)
1 60- 1 6 - 1 870
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
11/10/2006 05/08/1919
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
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[X] 1. Original Return
D 4. Limited Estate
D 6. DecedentDied Testate (Attach copy 01 Will)
D 9. Litigation Proceeds Received
D 2. Supplemental Return
D 4a. Future Interest Compromise (date 01 death after 12-12-82)
D 7. Decedent Maintained a Living Trust (Attach copy ofTrust)
D 10. Spousal Poverty Credit (date 01 death between 12-31-91 and 1-1-95)
D 3. Remainder Retum (date 01 death prior to 12-13-82)
D 5. Federal Estate Tax Retum Required
_ 8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) (Attach SchO)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
HUBERT X. GILROY ESQUIRE 4 N. HANOVER STREET
FIRM NAME (If Applicable)
BROUJOS & GILROY PC
TELEPHONE NUMBER
717-243-4574 CARLISLE PA 17013
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1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
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)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
(1)
(2)
(3)
(4)
(5)
OFFICIAL USE ONLY
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33,006.33
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(6)
(7)
(8)
33,006.33
(9)
(10)
10,906.60
(11)
(12)
(13)
10,906.60
22,099.73
14. Net Value Subjectto Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a}(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
(14)
22,099.73
X _(15)
22,099.73 X .045 (16)
X .12 (17)
X .15 (18)
(19)
994.49
994.49
20. D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
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Decedent's omplete Address:
STREET ADDRESS
551 MOUNTAIN ROAD
CITY I STATE I ZIP
BOILING SPRINGS PA 17007
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
994.49
945.00
49.49
Total Credits (A + B + C)
(2)
994.49
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E) (3)
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 (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
0.00
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; ........................................................................... D 00
b. retain the right to designate who shall use the property transferred or its income; ........................................ D 00
c. retain a reversionary interest; or ...................................................................................................... D 00
d, receive the promise for life of either payments, benefits or care? ............................................................. D 00
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?.. .... ...... ........ ... ...... ...... ............... ................... .................. ....... D 00
3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. D 00
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... D 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.
ADDRESS
PA 17013
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. 99116 (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% [72 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 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, !j9116(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. !j9116(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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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
KIRACOFE VIOLA RUTH
FILE NUMBER
21 06
1030
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.
DESCRIPTION
M& T Bank Certificate of Deposit Account #000031003908143876
VALUE AT DATE
OF DEATH
1,000.00
2.
M& Bank Certificate of Deposit Account #00001003908143884
1,000.00
3.
M&T Bank Certificate of Deposit Account #000031003912518304
20,000.00
4.
M& T Bank Select Account #00000000001138707
8,057.84
5.
M& T Bank Market Advantage Account #000015004201376941
2,948.49
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
33 006.33
REV.1511EX + (1-97)
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SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KIRACOFE. VIOLA RUTH
FILE NUMBER
21
06
1030
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Mt. Zion Cemetery 750.00
2. Ronan Funeral Home 8,091.10
3. Otterbein Church - luncheon 250.00
4. Wayne Noss - flowers 132.50
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number{s) I EIN Number of Personal Representative(s)
Street Address
City State Zip
Year{s) Commission Paid:
2. Attorney Fees Hubert X. Gilroy, Esquire 1,500.00
3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountanfs Fees
6. Tax Return Prepare~s Fees
7. Filing Fee - Register of Wills 148.00
8. Filing Fee - Inheritance Tax Return 15.00
9. Filing Fee - Family Settlement Agreement 20.00
TOTAL (Also enter on line 9, Recapitulation) $ 10906.60
(If more space is needed, insert additional sheets of the same size)
RE~.1513EX+(l.97) ~_
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
KIRAr.OFE VIOLA RUTH
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1.
John M. Kiracofe
300 N. Front Street
Boiling Springs, PA 17007
Evelyn L. Grove
551 Mountain Road
Boiling Springs, PA 17007
2.
FILE NUMBER
21 06
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Son
Daughter
1mn
AMOUNT OR SHARE
OF ESTATE
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, 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.
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
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)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
GROVE EVELYN L
551 MOUNTAIN ROAD
BOILING SPRINGS, PA 17007
______u fold
ESTATE INFORMATION: SSN: 160-16-1870
FILE NUMBER: 2106-1030
DECEDENT NAME: KIRACOFE VIOLA RUTH
DA TE OF PAYMENT: 12/29/2006
POSTMARK DATE: 12/29/2006
COUNTY: CUMBERLAND
DATE OF DEATH: 11/10/2006
NO. CD 007624
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $945.00
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TOTAL AMOUNT PAID:
REMARI<S:
CHECK# 1475
SEAL
INITIALS: CJ
RECEIVED BY:
REGISTER OF WILLS
$945.00
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS