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Home My WebLink About03-20-07 REV-1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) I- Z W Q w (.) w c HELLER JOEL E. DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) 06/09/2006 02/14/1940 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) w ... ~ ::$ (I) o a::~ UJ 0.0 xOO O a::-, o.m a. < [Xl 1. Original Return D 4. limited Estate D 6. Decedent Died Testate (AlIaCh copy of Will) D 9. litigation Proceeds Received o 2. Supplemental Return D 4a. Future Interest Compromise (date of death afler 12-12-82) D 7. Decedent Maintained a Living Trust (Attach copy ofTrust) D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) OFFICIAL USE ONLY FILE NUMBER 2 1 -0 6 0 6 3 8 COUNTYCODE ---y'EAR- - - NUMBER- - SOCIAL SECURITY NUMBER 1 88-32-4 497 THIS RETURN MUST BE FilED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER o 3. Remainder Return (date of death prior 10 12-13-82) D 5. Federal Estate Tax Return Required ~ 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) .......i;'..I:'.eBl.r.il..I'.,r.... ....;.~.'.:.!I...~: COMPLETE MAILING ADDRESS ... z w c z o a. (I) w a:: a:: o o '~"BEiil._1EIIllIEiiI~tlii*~.IESBCiIl)iN NAME MURREL R. WALTERS FIRM NAME (If Applicable) TELEPHONE NUMBER 717.697-4650 54 EAST MAIN STREET PA 17055 MECHANICSBURG 27,529.09 X ~ (15) X _ (16) X .12 (17) X .15 (18) (19) z o i= <( -I :J I- a: <( (.) W ~ 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Join~y Owned Property (Schedule F) (6) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & 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 Bequests/See 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) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o i= <( I- :J a. :E o (.) ~ 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 ~"~ ;'~;~~j~~;~'-:.:~1t~i~t~$1~ftj CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT OFFICIAL USE ONLY \ ......". c.-;=) ~ -.J (8) 38,596.49 11,067.40 (11) (12) (13) 11,067.40 27,529.09 (14) 27,529.09 0.00 0.00 Decedent's Complete Address: ~TREET ADDRESS 224 S. YORK STREET CITY I S1 ATE I ZIP MECHANICSBURG PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 0.00 Total Credits ( A + B + C) (2) 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 to: REGISTER OF AGENT 0.00 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 (Xl b. retain the right to designate who shall use the property transferred or its income; ........................................ D lID c. retain a reversionary interest; or ...................................................................................................... D [Xl 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 lXl 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. 0 lXl 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 0 lXl IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. DAT3~ ~3 -07 PA 17055 DATE ~ -f ~;-07 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)}. 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)J. The statute does not exemDt 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. ~9116(1.2) [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% [72 P.S. S9116(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. REV-1509 EX + (6-98) Ow COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF HELLER JOEL E. FILE NUMBER 21 06 0638 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 ADDRESS RELATIONSHIP TO DECEDENT A.EVELYN I. HELLER 224 S. YORK STREET MECHANICSBURG, PA 17055 WIFE B c 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 SIMILAR DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. MEMBERS 1 ST FEDERAL CREDIT UNION 71,127.53 50. 35,563.77 2. A. PA CENTRAL FEDERAL CREDIT UNION 6,065.43 50. 3,032.72 TOTAL (Also enter on line 6, Recapitulation) $ 38,596.49 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99) Ow COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF HELLER - FILE NUMBER JOEL E. 21 06 0638 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. MALPEZZI FUNERAL HOME 7,208.40 2. MECHANICSBURG CEMETERY ASSOCIATION - GRAVE OPENING 1,410.00 3. GINGRICH MEMORIALS. GRAVE MARKER 1,920.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) EVELYN I. HELLER Social Security Numbe~s)/EIN Number of Personal Representative(s) Street Address 224 S. YORK STREET City MECHANICSBURG State PA Zip 17055 Yea~s) Commission Paid: 2. Attorney Fees MURREL R. WALTERS III 450.00 3. Family Exemption: (If decedenfs address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees REGISTER OF WILLS. CUMBERLAND COUNTY 79.00 5. Accountant's Fees 6. Tax Return Prepare~s Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ 11,067.40 (If more space is needed. insert additional sheets of the same size) R~-:513~+I" COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HFLLER SCHEDULE J BENEFICIARIES FILE NUMBER 21 06 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) JOEL E. NUMBER I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. EVELYN I. HELLER 224 S. YORK STREET MECHANICSBURG, PA 17055 WIFE 0638 AMOUNT OR SHARE OF ESTATE 100% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET ll. 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 n - 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)