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Home My WebLink About04-03-07 REV-1500 EX. (&-00) '* 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 7 0 1 0 0 COuN1YCOOE -YEAR- - - NuMBER- - DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) I- Z W o W () W o HECKERT KATHRYN ... DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) SOCIAL SECURITY NUMBER 186-30-6106 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER w .... ",:$en oD::'" w 11.0 :I; 00 oD::...I 8:lD ...: 01/04/2007 06/11/1907 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) D 3. Remainder Retum (date of death priortl 12-13-82) D 5. Federal Estate Tax Retum Required ~ 8. Total Number of Safe Deposit Boxes D 11. Election to tax under See. 9113(A) (Attach Sch 0) [Xl 1. Original Retum D 4. Limited Estate [Xl 6. Decedent Died Testate (Attach copyofWiH) D 9. Litigation Proceeds Received D 2. Supplemental Retum 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) THIS SEC'hON...MUS,..BECOIIIIPl:..EtED: Atl:.. .COR.R.ESPONDENCEANDCONFIDENTJAtl"AXINI::OR.MAOON..SHOULO...BE .[)IR.ECTEDTO: NAME COMPLETE MAILING ADDRESS MURREL R. WALTERS'" ESQUIRE FIRM NAME (If Applicable) z o t= :5 ~ l- lL <C () W It: z o S ~ 0.. :E o o ~ I- .... z w c z o 11. en w D:: D:: o o 54 EAST MAIN STREET 56,802.40 PA 17055 OFFICIAL USE ONLY MECHANICSBURG TELEPHONE NUMBER 717-697-4650 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) (1) (2) (3) (4) (5) f"'..." = = --.I J> v :;::0 I w ("") (- ."",0 ~,~::; :C) _~:.:2 ~=.? -~) (6) 1,380.00 co W N )::"., 340.03 (7) (8) 58,522.43 (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 Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 6,458.10 536.56 14. Net Value Subject to 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 See. 9116 (a)(1.2) 19. Tax Due X _(15) 51,527.77 X .045 (16) X .12 (17) X .15 (18) (19) (11) (12) (13) 6,994.66 51,527.77 (14) 51 ,527.77 16. Amount of Line 14 taxable at lineal rate 2,318.75 2,318.75 17. Amount of Line 14 taxable at sibling rate 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ><>.. BE SURE TO ANSWER ALL QUESTIONS. ON REVERSE S.IDE AND RECHECK MATH<< 18. Amount of Line 14 taxable at collateral rate O&cedent's Complete Address: STREET ADDRESS 230 OLD FORT ROAD CllY I STATE I ZIP LEMOYNE PA 17043 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 2,318.75 115.94 Total Credits (A + B + C) (2) 115.94 3. Interest/Penalty if applicable D. Interest E. Penalty T otallnterest/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. (58) Make Check to: REGISTER OF AGENT 0.00 2,202.81 2,202.81 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 lXI b. retain the right to designate who shall use the property transferred or its income; ........................................ D lXI c. retain a reversionary interest; or ...................................................................................................... D lXI d. receive the promise for life of either payments, benefits or care? ............................................................. D lXI 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration?............................................................................................... D lXI 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. D lXI 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... D lXI 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 I have examined this retum, 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 PERSON RESPONSIBLE FOR FILING RETU~ ADDRESS~/1,"f"~~~~ KATHRYN .JANE HECKERT 230 OLD FORT ROAD, LEMOYNE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE 4/2/2007 PA 17043 DATE 4/2/2007 ADDRESS 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)]. 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 retum 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 ofthe child is 0% [72 P.S. ~9116(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. ~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. ~-1502EX.{. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER HECKERT KATHRYN J. 21 07 0100 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 seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real Drooertv which is iointlv-owned with right of survivorshiD must be disclosed on Schedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 230 OLD FORT ROAD LEMOYNE, PA 17043 CO-OWN ED WITH: K. .JANE HAGER, NOW KNOWN AS KATHRYN .JANE HECKERT, DAUGHTER THOMAS HECKERT, SON ASSESSED 149,480. X 1.14 COMMON LEVEL RATIO = 170,407.20 ONE THIRD INTEREST = 56,802.40 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 56,802.40 RFY-1508 EX + (6-98) '* SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HECKERT KATHRYN J. FILE NUMBER 21 07 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. 0100 DESCRIPTION ITEM NUMBER 1. CEMETARY LOTS ROLLING GREEN CEMETARY 2 REAL ESTATE PROPERTY TAX REBATE PA DEPARTMENT OF REVENUE 3 TAX REFUND INTERNAL REVENUE SERVICE VALUE AT DATE OF DEATH 750.00 600.00 30.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 1.380.00 R~-1509 EX + (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF HECKERT KATHRYN J. FILE NUMBER 21 07 0100 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. KATHRYN JANE HECKERT 230 OLD FORT ROAD LEMOYNE, PA 17043 DAUGHTER 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 DECD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENrSINTEREST 1. A. 2/15/97 MEMBERS 1 ST FEDERAL CREDIT UNION 680.05 50. 340.03 TOTAL (Also enter on line 6, Recapitulation) $ 340.03 (If more space is needed, insert additional sheets of the same size) Rt"f-1511 EX.". COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HECKERT KATHRYN J. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Debts of decedent must be reported on Schedule I. FILE NUMBER 21 07 0100 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. PARTHEMORE FUNERAL HOME 3,854.10 2 FUNERAL LUNCHEON 170.00 8. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (5) KATHRYN JANE HECKERT (COMMISSION RENOUNCED) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 230 OLD FORT ROAD City LEMOYNE State PA Zip 17043 Year(s) Commission Paid: 2. Attorney Fees MURREL R. WALTERS III, ESQUIRE 2,250.00 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 REGISTER OF WILLS. CUMBERLAND COUNTY 184.00 5. Accountanfs Fees 6. Tax Return Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ 6.458.10 (If more space is needed, insert additional sheets of the same size) . Rtv-1512 EX + (6-98) . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HECKERT KATHRYN J. FILE NUMBER 21 07 0100 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. PP&L ELECTRIC 56.64 2. PA AMERICAN WATER WATER 33.12 3. LEMOYNE BORO REFUSE 100.80 4. BUCHANAN OIL 346.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 536.56 ."EY-'''' ",. 'w COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER KATt-IRYN .I ?1 n7 0100 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 1. TAXABLE DISTRIBUTIONS pnclude outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. KATHRYN JANE HECKERT DAUGHTER RESIDUE 230 OLD FORT ROAD LEMOYNE, PA 17043 2. GEORGE HECKERT SMITH GRANDSON 1f31NTEREST IN 755 ERFORD ROAD REAL ESTATE CAMP HILL, PA 17011 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) J J)..>e i 20. 60 -pel 1?:f5". 00 ~