HomeMy WebLinkAbout01-16-07
REV-1500 EX (6-00)
OFFICIAL USE ONLY
COMMONWEAL TH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
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COUN1Y CODE
~L 0150 ___
YEAR NUMBER
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DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Zimmerman Harold
DATE OF DEATH (MM-DD- YEAR) DATE OF BIRTH (MM-DD- YEAR)
1/31/2006 7/15/1922
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Zimmerman, Doris L.
[X] 1. Original Retum
D 4. Limited Estate
E
SOCIAL SECURI1Y NUMBER
184-12-3394
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURI1Y NUMBER
[X] 6. Decedent Died Testate (Attach copy of Will)
D 9. Litigation Proceeds Received
D 2. Supplemental Retum D 3. Remainder Retum (date of death prior to 12-13-82)
D 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Retum Required
D 7. Decedent Maintained a Living Trust (Attach copy of Trust) _ 8. Total Number Df Safe DepDsit BDxes
D 10. SpDusal Poverty Credit (date of death between 12-31-91 and 1-1-95) D 11. Election tD tax under Sec. 9113(A) (Attach Sch 01
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
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Richard C. Snelbaker
FIRM NAME (If Applicable)
Snelbaker & Brenneman, P.C.
TELEPHONE NUMBER
717-697-8528
44 West Main Street
Mechanicsburg, PA 17055
1. Real Estate (Schedule A)
0.00
0.00
0.00
0.00
3,173.39
0.00
(1)
OFFICIAL USE ONLY
2. StDcks and BDnds (Schedule B)
(2)
3. CIDsely Held CorporatiDn, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
Z 6. Jointly Owned Property (Schedule F) (6)
0 D Separate Billing Requested
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<C Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
...J 7.
~ (Schedule G or L)
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ii: 8. Total Gross Assets (total Lines 1-7)
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W 9. Funeral Expenses & Administrative Costs (Schedule H) (9)
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10. Debts of Decedent, Mortgage Liabil~ies, & Liens (Schedule I) (10)
11 Total Deductions (total Lines 9 & 10)
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0.00
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'"3;,173.39-,
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(8)
17,274.00
388.50
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17,662.50
(14,489.11)
0.00
(11)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for ~ich an election to tax has not been
made (Schedule J)
(12)
(13)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
(14,489.11)
(14)
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15. Amount of Line 14 taxable at the spousal tax
rate. or transfers under Sec. 9116 (a)(1.2)
0.00
0.00
0.00
0.00
0.00
0.00 x .0 <L-(15)
0.00 x.o 45 (16)
0.00 x .12 (17)
0.00 x .15 (18)
(19)
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
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20. ~
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWERALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
3W4645 1.000
Decedent's Complete Address:
STREET ADDRESS
702 South York Street, Boro of Mechanicsburg
Cumberland County
CI1Y I STA1E I ZIP
Meechanicsburq PA 17055-
Tax Payments and Credits:
1. Tax Due (Page1-hine 19)
2. Credits/Payments
A Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
0.00
0.00
0.00
0.00
Total Credits (A + B + C) (2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
0.00
0.00
Total Interest/Penalty (D + E) (3)
0.00
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)
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
0.00
A. Enter the interest on the tax due.
(5A)
0.00
B. Enter the total of Line 5 + 5A This is the BALANCE DUE.
Make Check to: REGISTER OF
(5B)
0.00
AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
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; or . . . . . . . . . . . . . . . . . . . . . . . .
d. receive the promise for life of either payments, benefits or care? . . . . . . . . .
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. IX] D
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 declare that 1 have examined this relum, 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 personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PER~ON RESPONSIBLE FOR FILING RETURN -- DATE ( - y- &7 /
AVtJA,:A ~ 6~~ 70.-1 s, lj~.~ ~~~/e 1?<1.D--
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Zimmerman, Executrix 702 S. York street,
ER THAN REPRESENTATIVE
Yes
No
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ADDRESS
44 West Main
Ph 17055
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.Ss 9916 (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. 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 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. S 9116(a)(1.2)).
The tax rate imposed on the net vaiue of transfers to or for the use of the decedent's lineai beneficiaries is 4.5%, except as noted in 72 P.S. S 9116(1.2) [72 P.S 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% (72 P.S. 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.
3W4646 1,000
REV-1508 EX' (5-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Harold E. Zimmerman
FILE NUMBER
21 06 0150
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 DESCRIPTION
VALUE AT DATE
OF DEATH
1 Sovereign Bank
checking account #1681792095
3,173.39
3W46AD 1.000
TOTAL (Also enter on line 5, Recaoitulation) $
(If more space is needed, insert additional sheets of the same size)
3,173.39
REV-1510 EX. (E>-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Harold E. Zimmerman
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
21 06 0150
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPER1Y
ITEM INClLDE n-E NAME OF TI-E TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT Ar>i) DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE
NUMBER TI-E DATE OF TRANSFER. ATTACH A COP'<' OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLlCABLEl VALUE
1. Legg, Mason, Wood, Walker, Inc. 0.00 100.0000 0.00 0.00
IRA Account number 363-76789
(Traditional IRA) titled as
Legg, Mason, Wood, Walker,
Inc. , Custodian for the benefit
of Harold E. Zimmerman with a
spousal continuation for Doris
L. Zimmerman (THIS IS LISTED
FOR INFORMATIONAL PURPOSES ONLY
AND IS NOT TAXABLE)
TOTAL (Also enter on line 7, Recapitulation) $ 0.00
3W46AF 1.000
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX + (12-99)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYL VANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Harold E. Zimmerman
ITEM
NUMBER
A
1.
B.
3W46AG 1.000
Debts of decedent must be reported on Schedule I.
DESCRIPTION
FUNERAL EXPENSES:
Gingrich Memorials
grave marker
Total from continuation schedules
1.
ADMINISTRATIVE COSTS:
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
Snelbaker & Brenneman, P.C.
3.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Doris L. Zimmerman
Street Address 702 South York Street
City Mechanicsburg
Relationship of Claimant to Decedent SPOUSE
State PA
Zip 17055
4.
Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Register of Wills
filing fee for Inheritance Tax Return
Total from continuation schedules
FILE NUMBER
21 06 0150
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
4,080.00
9,161. 00
350.00
3,500.00
68.00
15.00
100.00
$
17,274.00
Estate of: Harold E. Zimmerman
184-12-3394
Schedule H Part 1 (Page 2)
Item
No. Description
Amount
2 Malpezzi Funeral Home, Inc.
9,161.00
Total (Carry forward to main schedule)
9,161. 00
Estate of: Harold E. Zimmerman
184-12-3394
Schedule H Part 7 (Page 2)
2
Reserve
for filing fees for Inventory, Final Account and
other miscellaneous costs associated with the
Administration of Decedent's estate
100.00
Total (Carry forward to main schedule)
100.00
REV-1512 EX' (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Harold E. Zimmerman
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
21 06 0150
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
Snelbaker & Brenneman, P.C.
attorney services from 12/5/05 - 12/20/05
388.50
3W46AH 2000
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed. insert additional sheets of the same size)
388.50
REV-1513 EX+ (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Harold E. Zimmerman
NUMBER
I
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
Doris L. Zimmerman
702 South York Street
Mechanicsburg, PA 17055
1
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Surviving Spouse
FILE NUMBER
21 06 0150
AMOUNT OR SHARE
OF ESTATE
0.00
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
3W46AI 1.000
TOTAL OF PART 11- 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)
$
0.00
LAST WILL AND TESTAMENT
I, HAROLD E. ZIMMERMAN, of the Borough of Mechanicsburg, County of
umberland, and Commonwealth of Pennsylvania, being of sound and disposing mind, memory
~ d understanding, do make, publish and declare this as and for my Last Will and Testament,
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....
S. ereby revoking and making void all former wills and codicils by me at anytime heretofore
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~ FIRST. I order and direct that all my just debts and funeral expenses be paid by my
xecutrix, Executors or Executor, as the case may be, hereinafter named, as soon as conveniently
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~ SECOND. I give, devise and bequeath all the rest, residue and remainder of my Estate,
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::t:. real, personal and mixed, whatsoever and wheresoever situated, unto my wife, namely, DORIS
L. ZIMMERMAN, absolutely and in fee simple, if she survives me by as many as sixty (60)
days.
THIRD. In the event that my wife, DORIS L. ZIMMERMAN, does not survive me by as
many as sixty (60) days, then and in that event, I order and direct that my Estate be distributed
and disposed of as follows:
A. I give and bequeath my spinning wheel and rope vase unto my son,
namely, STEVEN B. ZIMMERMAN, absolutely.
B. I give and bequeath all of my personal effects, furniture and other tangible
personal property in equal shares unto my two (2) sons, namely, CARL E.
ZIMMERMAN and STEVEN B. ZIMMERMAN, share and share alike, absolutely.
C. I order and direct that all the rest, residue and remainder of my Estate, real
personal and mixed, whatsoever and wheresoever situated, be converted into cash and
such cash be distributed as follows:
1. I give and bequeath unto each of the following three (3) children of
LAW OFFICES
SNELBAKER &
BRENNEMAN, P.C.
my son, Carl E. Zimmerman, a sum of money equal to one per centum (1 %) of
my residuary estate, but not to exceed Three Thousand ($3,000.00 per
beneficiary: CHRISTOPHER JOSEPH ZIMMERMAN, JACOB EUGENE
ZIMMERMAN and MARISA ALLYN ZIMMERMAN, absolutely.
2. If my son, Carl E. Zimmerman, is married to and not separated
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from Victoria Zimmerman at the time of my death, I give and bequeath unto each
of the following three (3) step-children of my son, Carl E. Zimmerman (children
of Victoria), a sum of money equal to one-half per centum (Y2%) of my residuary
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estate, but not to exceed One Thousand ($1,000.00) Dollars per beneficiary: IRA
HENRY, LOLA HENRY and JOHN HENRY, absolutely.
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3. I give, devise and bequeath one-half (Y2) of the balance of my
residuary estate unto my son, namely, CARL E. ZIMMERMAN, absolutely and
in fee simple if he survives me.
If my said son should predecease me, I order and direct that said
one-half of the balance of my residuary estate shall be distributed as follows:
a. I give and bequeath one-fourth (1;4) thereof unto my
daughter-in-law, namely, VICTORIA ZIMMERMAN, provided that she
was married to and not separated from him at the time of his death. If the
said VICTORIA ZIMMERMAN was divorced or separated from my said
son at the time of his death, I order and direct that the foregoing bequest to
her shall lapse and the subject matter thereof be distributed in equal shares
to the persons named in subparagraphs b., c., and d. immediately
following hereinbelow.
b. I give and bequeath one-fourth (1;4) thereof unto my
grandson, namely, CHRISTOPHER JOSEPH ZIMMERMAN, absolutely.
c. I give and bequeath one-fourth (lit) thereof unto my
LAW OFFICES
SNELBAKER &
IRENNEMAN, P.C.
grandson, namely, JACOB EUGENE ZIMMERMAN, absolutely.
d.
I give and bequeath one-fourth (1;4) thereof unto my
grand-daughter, namely, MARISA ALLYN ZIMMERMAN, absolutely.
-2-
4. I give, devise and bequeath one-half (12) of the balance of my
residuary estate unto my son, namely, STEVEN B. ZIMMERMAN, absolutely
and in fee simple, if h~ survives me. If my said son should predecease me and
leave lawful issue to survive me, I order and direct that the foregoing share of my
residuary estate shall be distributed unto his issue per stirpes by representation
and not per capita.
If my said son should predecease me without leaving issue to
survive me, then and in that event, I order and direct that said one-half (Yz) of the
balance of my residuary estate shall be distributed as follows:
a. I order and direct that one-half (12) thereof shall be added to
and distributed pursuant to the provisions of paragraph 3 of this Item
Third.
b. I give and bequeath one-half (\12) thereof unto
MECHANICSBURG MUSEUM ASSOCIA nON of Mechanicsburg,
Cumberland County, Pennsylvania, absolutely.
LASTL Y. I nominate, constitute and appoint my wife, namely, DORIS L.
ZIMMERMAN, to be the Executrix of this, my Last Will and Testament, but if for any reason
she should fail to qualify as such Executrix or cease so to serve, then and in that event, I
nominate, constitute and appoint my two (2) sons, namely, CARL E. ZIMMERMAN and
STEVEN B. ZIMMERMAN (or the one of them which qualifies or remains upon the other's
cessation to serve), to be the Executors or Executor, as the case may be, hereof, each and all to
serve without bond or other security as a condition of qualification hereunder.
IN WITNESS WHEREOF, I, HAROLD E. ZIMMERMAN, have hereunto set my hand
and seal to this my Last Will and Testament, which consists of four (4) typewritten pages to each
of which I have affixed my signature this 12th day of May, A.D., Two Thousand Five (2005).
LAW OFFICES
SNELBAKER &
RENNEMAN, P.C.
1!C;VZlreLl E... !VYv~~2.-J\i'v'\.C'\..fV\..
HAROLD . ZIMMERMAN
(SEAL)
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The preceding instrument, consisting oftrus and three (3) other typewritten pages, each
dentified by the signature ofthe Testator, was on the date thereof signed, sealed, published and
eclared by HAROLD E. ZIMMERMAN, the Testator therein named, as and for his Last Will
nd Testament, in the presence of us, who, at his request, in his presence and in the presence of
ach other, have subscribed our naines as witne~o.
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OMMONWEAL TH OF PENNSYLVANIA)
SS.
OUNTY OF CUMBERLAND
)
We, HAROLD E. ZIMMERMAN, RICHARD C. SNELBAKER and JANE J. COONEY,
he Testator and the witnesses, respectively, whose names are signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the
Testator signed and executed the instrument as his Last Will and Testament and that he had
signed willingly, and that he executed it as his free and voluntary act for the purposes therein
expressed, and that each of the witnesses, in the presence and hearing ofthe Testator, signed the
Will as a witness and that to the best of his or her knowledge, the Testator was at that time
eighteen years of age or older, of sound mind and under no constraint or undue influence.
If cvt~~ EP'-"JL.VV'GVVL
Testator '
~~~~
Witness
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Subscribed, sworn to and acknowledged before me by HAROLD E. ZIMMERMAN, the
Testator, and subscribed and sworn to before me by RICHARD C. SNELBAKER and JANE J.
COONEY, the witnesses, this lih day of May, 2005.
~Crt&0~~
Notary Public
-4-
LAW OFFICES
SNELBAKER &
BRENNEMAN, P.c.
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Sandra K Showers, Notary Public
Med1anicsburg BolO, Cumberland County
My Commission Expires Nov. 22, 2007
Member, Pennsylvania ASl'ociaUon Of Notaries